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Moh. Amin
Universitas Islam Malang
Economics, Econometrics & Finance

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PENGARUH GREEN ACCOUNTING, KEPEMILIKAN MANAJERIAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI Periode 2016- 2019) Novita Aprilia Sari; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The research objective is to determine the effect of Green Accounting, Managerial Ownership and Good Corporate Governance on Company Performance in mining companies listed on the Indonesia Stock Exchange in 2016-2019. Using purposive sampling with a total of 28 sample companies obtained during the period 2016-2018. Using multiple linear regression in analyzing data. The results obtained: simultaneously green accounting, managerial ownership and good corporate governance have an effect on company performance. Partially, green accounting has no effect on company performance, managerial ownership has an effect on company performance and good corporate governance has an effect on company performance.Keywords: Green Accounting, Managerial Ownership, Good Corporate Governance, Company Performance.
PENGARUH KREATIVITAS DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Safitri Tasidjawa; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

Entrepreneurs can play a significant role in realizing the quality of society and the nation, one of which is instilling an entrepreneurial spirit and spirit. In addition to creativity, another factor that influences interest in entrepreneurship is entrepreneurship motivation because interest in entrepreneurship without motivation will not work in accordance with the abilities of an entrepreneur. interest in starting a business. So the main problem in the world of entrepreneurship (entrepreneurs) faced by someone is the lack of management experience or weak decision-making abilities are the main problems of business failure. Based on the above background, the importance of creativity and entrepreneurial motivation is one of the efforts to increase student interest in entrepreneurship. The focus of this research, especially students of the Faculty of Economics and Business, Islamic University of Malang, is expected to be able to shape the mindset, attitude, and behavior to become an entrepreneur (entrepreneur) so as to direct them to choose entrepreneurship as a career choice. Keywords: creativity, motivation, interest in entrepreneurship
PENGARUH PROFITABILITAS, REPUTASI KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Pada Perusahaan Sub Sektor Property dan Real Estate di Bursa Efek Indonesia) Mileinia Sukoco Putri; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Profitability, Reputation of Public Accounting Firms, Financial Distress on Audit Delay in Property and Real Estate sub-sector companies. The population in this study is the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2021 using the purposive sampling method. The test result in this study indicate that profitability, Reputation of Public Accounting Firms, Financial Distress simultaneously affect the Audit Delay. Partial testing of the Profitability variable has a negative effect on Audit Delay. Partial testing of the Public Accounting Firm Reputation variable has no effect on Audit Delay. Partial testing of the Financial Distress variable has no effect on Audit Delay.Keywords: Profitability, Reputation of Public Accounting Firms, Financial Distress, Audit Delay
Pengaruh Motivasi Belajar, Religiusitas dan Integritas Mahasiswa Terhadap Perilaku Kecurangan Akademik (Studi Pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Islam Negeri Maulana Malik Ibrahim Malang Angkatan 2018) Yolanda Murika S; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of student motivation, religiosity and integrity on academics. The researcher determined that the students of the Islamic University of Malang and the State Islamic University of Maulana Malik Ibrahim were the population. Meanwhile, the researcher used the slovin formula in determining the sample with 80 students as respondents. The research method used is primary data quantitative research with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using SPSS tools. The results of this study indicate that learning motivation, religiosity and integrity simultaneously affect academic fraud. Partially, motivation has a negative effect on academic fraud, religiosity has a negative effect on academic fraud, and student integrity has a negative effect on academic fraud.Keywords : Learning motivation, religiosity, student integrity and academic cheating.
PENGARUH E-COMMERCE DAN E-BUSSINES DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA PADA KALANGAN MAHASISWA FEB UNISMA Nuris Shobach; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study discusses the influence of e-commerce and e-business in decision making for entrepreneurship. The type of data in this study is quantitative. The sampling method used the slovin formula with the data collection method using a questionnaire via google form. The population in this study were students of the Accounting Department, Faculty of Economics and Business, Islamic University of Malang, namely active students from the 2017 – 2019 class of 780 students who had taken entrepreneurship and AIS courses. The results of this study indicate that e-commerce has an effect on entrepreneurial decision making and e-business has an effect on entrepreneurial decision making. While the two variables simultaneously show a significant influence on decision making for entrepreneurship.Keywords: E-commerce, E-bussines, Entrepreneurship, decision making.
Pengaruh Pengendalian Diri, Self Confidence, Motivasi dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi pada Mahasiswa Akuntansi Universitas Brawijaya dan Universitas Islam Malang) Chori’ah Wahyu Yulianingsih; Moh. Amin; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to examine the effects of self control, self confidence, motivation, and interest in learning on accounting simultaneously or partially. The population in this study were accounting students class of 2019 from two public and private universities in Malang, namely Malang Islamic University and Brawijaya University. This study is categorized as a quantitative study, and the method used to collect the data is a survey, namely by distributing questionnaires to 220 respondents who are determined as samples. In determining the sample, the researcher used a purposive sampling technique using the Slovin formula. The data analysis method in this research is using multiple linear regression test, and the tests used are descriptive statistical tests, instrument tests, normality tests, classical assumption tests and hypothesis testing. The results of this study indicate that simultaneously self control, self confidence, motivation and interest in learning have a significant effect on the level of understanding of accounting. Partially self control, self confidence, motivation and interest in learning have a significant effect on the level of understanding of accounting.Keywords: Self control, self confidence, motivation, interest in learning, level of accounting understanding
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN ALOKASI BELANJA MODAL (Studi Empiris Pada Kabupaten/Kota Jawa Timur Tahun 2018-2019) Meltia Meltia; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to provide empirical evidence regarding the effect of Regional Original Income, Remaining Budget Financing, General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds on Capital Expenditures for the regency / city of East Java. The sample in this study was the realization of the East Java district / city APBD during 2018-2019 which was published through the official website of the Directorate General of Fiscal Balance (DJPK). Sampling in this study is using purposive sampling method while the data analysis techniques used in this research are descriptive statistical test, normality test, classical assumption test, multiple linear regression analysis, and hypithesis test with a significant level (α) 0.005. The results of this study indicate that the Regional Original Income (PAD), the General Allocation Fund (DAU), the Revenue Sharing Fund (DBH) have a positive and significant effect on capital expenditure. Meanwhile, the Special Allocation Fund (DAK) and the excess of SiLPA Budget Financing have no effect on capital expenditures.Keywords: Local Own Revenue (PAD), Remaining Budget Financing (SiLPA), General Allocation Funds (DAU), Special Allocation Funds (DAK), Profit Sharing Funds (DBH), and Capital Expenditures.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI Tahun 2017-2019) Agus Gunawan; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the partial and simultaneous effect of Profitability, Liquidity, Leverage, Dividend Payout Ratio variables on the value of manufacturing companies in the goods sector listed on the IDX in 2017-2019. This study uses 4 independent variables, namely Profitability, Liquidity, Leverage and Dividend Payout Ratio and 1 dependent variable, namely Firm Value. The data used in this study is data sourced from the Indonesia Stock Exchange. The sampling technique used is purposive sampling, which is a technique where researchers can determine the number of samples used based on certain criteria. The number of samples used as many as 31 companies. The test results show that partially the Profitability, Liquidity and Dividend Payout Ratio variables have a significant effect on Firm Value while the Leverage variable has no significant effect. Based on the simultaneous test, the variables of Profitability, Liquidity, Leverage, Dividend Payout Ratio showed a significant influence on the Firm Value variable. The coefficient of determination obtained from the test results shows the influence of the independent variable on the dependent variable of 41.3%. While the remaining 58.7% is influenced by other variables outside the study. Keywords: Profitability, Liquidity, Leverage, Dividend Payout Ratio, Firm Value 
ANALISIS PENERAPAN SAK ETAP PADA BADAN USAHA MILIK DESA (BUMDes) (Studi Kasus Pada Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus Desa Pandesari Kecamatan Pujon Kabupaten Malang) Sofyan Sauri; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Badan Usaha Milik Bersama (BUMDesMa) is a business entity that is expected to be able to assist residents in meeting the needs of villagers, and is also accepted as a business opportunity or to increase employment and increase knowledge of rural residents, and also as a forum for rural community economic activities. So that Badan Usaha Milik Desa Bersama (BUMDesMa) is obliged to present open financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This research has the aim of looking at the application of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the presentation of the financial statements of Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus. The type of this research is a qualitative descriptive method and only describes the results of interviews conducted at Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus. From this study, the researchers found that Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus had implemented the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).Keywords: SAK ETAP, BUMDesMa
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Prodi Akuntansi di Universitas Islam Malang dan Universitas Islam Negeri Maulana Malik Ibrahim) Nanik Risma Nadia; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to the influence of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical attitudes of accounting students at the Islamic University of Malang and the State Islamic University Of Maulana Malik Ibrahim, either partially or simultaneously. This research is causal comparative with quantitative approach. The data processed in this study is primary data as many as 196 respondents with Purposive Sampling technique. The technique of collecting data is through distributing questionnaires through google form. From the results of multiple linear regression tests using SPSS 16 software, it can be seen that there is a positive and significant influence on intellectual intelligence (IQ), emotional intelligence (EQ) and spiritual intelligence (SQ) on the ethical attitudes of accounting students. It is partially proven that each of the three independent variables has a significant value from the t test <0.05. and proved again simultaneously to obtain a significant value of F < 0.05. Keywords : Student Ethical Attitude, Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence
Co-Authors Abet Alfarizi Adelia Adelia Afifudin Afifudin Agus Gunawan Ajeng Maulidia Rohma Akhmad Faisal Amirotuz Zakkiyah Anisa Maratus Solikha Arista Fauzi Kartika Sari Aulia Nurul Hidayah Aviyanti Deah Azzaroh Ayunda Anugrah Mustofa Chori’ah Wahyu Yulianingsih DEWI DIAH FAKHRIYYAH Diah Ayu Khurriyah Dian Widdyastutik Dilyan Ardi Hutama Fitri Yuni Ariska Fitriyatul Hasanah Hariri, Hariri Iklil Saputra Irma Hidayati Khilmia Ramadhani Khoirul Ahmad Afandi Kusumas Tutik Wahyuningsah Lalu Perdana Anugrah Hasyim Ledys Juncia Prinanta M. Cholid Mawardi Mardani Fitria Ningrum Masruhah Masruhah Meltia Meltia Mileinia Sukoco Putri Moh Hasan Ramdana M Muissu Amina Murni Cahnia Nanik Risma Nadia Novita Aprilia Sari Nurani Damei Ati Nuris Shobach Nurlena La Besi Nurmalia Nurmalia Rahmat Suharnas Rosalina Dwi Amara Safitri Tasidjawa Sal Sabila Rahmadhani Sinta Ustantini Siti Aminah Anwar Siti Hakimatun Nisak Siti Raudhotul Jannah Sofyan Sauri Tita Prastya Puspita Umi Nandiroh Uswatun Hasanah Mufahharoh Yolanda Murika S