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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pengabdian Masyarakat Asia e_Jurnal Ilmiah Riset Akuntansi IIJSE PENG: Jurnal Ekonomi dan Manajemen International Journal of Economics, Business and Innovation Research Dinamis: Jurnal Pengabdian Kepada Masyarakat
Hidayati, Irma
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kecukupan Modal, BOPO, NPL, Terhadap Profitabilitas Terkait Penerapan PSAK 71 pada Perbankan di Indonesia Jannah, Miftahul; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Since the global financial crisis in 2008, a group of 20 countries (G20), investors, regulators, and prudential authorities requested an increase in standards and implementation of the Impairment Loss Reserves (CKPN) to standard setters and in response, one of the independent organizations responsible for establishing and improving international accounting standards based in London (IASB) issued Financial Reporting Standards No. 9 concerning financial instruments in 2014 which includes a new standard for CKPN and will come into force in 2018. This study aims to determine the effect of capital adequacy, BOPO, NPL related to the application of PSAK 71 to banks in Indonesia. The research objects used in this study are all banking companies listed on the IDX for the 2017-2022 period. In this period there were 114 banks, but after purposive sampling, the sample that was suitable for use (meeting the criteria) in this study was 35 banking companies listed on the IDX. The data analysis technique used is multiple linear regression analysis, normality test, t test, and F test. Capital Adequacy Ratio (CAR) and Non-Performance Loans (NPL) have no effect on Return On Assets (ROA). Operational Costs Against Operating Income (BOPO) has a negative effect on Return On Assets (ROA). CAR, BOPO, and NPL have a simultaneous effect on banking profitabilityKeywords : Capital adequacy, BOPO, NPL, and profitability
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Malang Utara) Apriansyah, Ikhwan; Afifudin, Afifudin; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Tax is Indonesia's main source of income used to finance state interests, including development. Due to the increasing development costs, the government is trying to maximize tax revenues, which greatly affect the state budget. This study aims to examine the effect of tax knowledge, tax rates, service quality, and tax sanctions on individual taxpayer compliance, with sampling using the Slovin formula. This study uses a quantitative method by distributing questionnaires to 100 taxpayers registered at the Malang Utara Pratama Tax Office. The results of this study explain that tax knowledge, tax rates and tax sanctions have a positive effect on individual taxpayer compliance, while service quality does not affect individual taxpayer compliance. It is hoped that this study can be a consideration for related parties to improve knowledge, rates, service quality and sanctions on individual taxpayer compliance.Keywords : Tax knowledge, tax rates, service quality, tax sanctions, taxpayer compliance.
Pengaruh Karakteristik Wirausaha, Modal Usaha, dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha (Studi pada UMKM Desa Banyuurip Kecamatan Ujungpangkah Kabupaten Gresik) Sabikhin, Miftakhul; Amin, Moh.; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The most important thing that entrepreneurs want to achieve is business success. This research aims to determine the influence of Entrepreneurial Characteristics, Business Capital, and Use of Accounting Information on MSMEs in Banyuurip Village, Ujungpangkah Subdistrict, Gresik City. The data collection technique used in this research was distributing questionnaires. The data analysis method used is quantitative with Descriptive Statistics analysis, Instrument Test (Validity Test and Reliability Test), Classic Assumption Test (Normality Test, Multicollinearity Test, and Heteroscedasticity Test), and Hypothesis Test (F Test and t Test). The results of this research state that Entrepreneurial Characteristics, Business Capital, and Use of Accounting Information have a positive effect, both partially and jointly, on the success of MSMEs in Banyuurip village, Ujungpangkah subdistrict, Gresik City.Keywords: Entrepreneurial characteristics, business capital, use of accounting information, success of MSMEs
Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Pamekasan Tahun 2019 - 2021 Zuhdi, Fachenda Itsnain Naufal; Mawardi, M. Cholid; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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A company's financial performance is a description of the economic outcomes it can achieve at a given time through its operations. A company's financial performance and decision-making processes will greatly benefit from properly presented information in a financial report. To explore more information contained in the financial statements, an analysis of financial statements is needed. The accountability of local governments in managing regional finances can only be evaluated by measuring financial performance. The financial performance of the Regional Revenue and Expenditure Budget (APBD) in Pamekasan Regency in 2019-2021 is the focus of this study. The subject of this research is the financial performance of Pamekasan District Government. The research object is the Pamekasan Regency APBD realization report for 2019 – 2021. The data analysis method in this study uses quantitative analysis. The results of the research show that the financial performance of regional income and expenditure budgets is generally not good. This is evidenced by (1) the ratio of regional financial independence is very low, namely 8.70%. (2) The regional capability ratio is very low, namely 8.84%. (3) The PAD activity ratio is very effective, namely 113.78%. (4) the ratio of regional original revenue efficiency is less effective because it is only 30.21%.Keywords: Financial performance, revenue budget, expenditure budget, local government financial ratios.
Penerapan Akuntansi Manajemen Sebagai Mediator Pengaruh Sikap Keuangan dan Pengetahuan Keuangan Terhadap Kinerja Keuangan Usaha Kecil Menengah (UKM) (Studi Kasus Pada UKM yang Terdaftar di Dinas Koperasi, Usaha Kecil Menengah, Perindustrian, dan Perdagangan Kabupaten Lumajang) Rohmah, Wahyu Azizatur; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to analyze the application of accounting as a mediator of the influence of financial attitudes and financial knowledge on the financial performance of SMEs. This study is an explanatory research with a quantitative approach, using primary data obtained from questionnaires and measured using the Likert Scale. The data analysis method used is Partial Least Squares, processed using SmartPLS 24 software. The population in this study consists of Small and Medium Enterprises registered with the Department of Cooperatives, Small and Medium Enterprises, Industry, and Trade of Lumajang Regency. Data were collected from 91 respondents through questionnaires given to SME owners, using purposive sampling techniques. The results of the analysis indicate that financial attitudes and financial knowledge have a significant influence on the financial performance of SMEs, financial attitudes and financial knowledge have a significant influence on the application of management accounting in SMEs, the application of management accounting does not have a significant influence on the financial performance of SMEs, and the application of management accounting does not mediate financial attitudes towards the financial performance of SMEs.Keywords: Financial performance, financial attitudes, financial knowledge, application of management accounting
Pengaruh Status Sosial Ekonomi dan Sikap Love Of Money Terhadap Persepsi Etika Mahasiswa Akuntansi Mengenai Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi Komariyah, Rizkiyatul; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the effect of socioeconomic status and love of money attitudes on ethical perceptions of accounting students regarding tax evasion with religiosity as a moderating variable. This research used a quantitative research type with the research population being students of the Faculty of Economics and Business, Islamic University of Malang, class of 2019 who were active and had taken taxation and business ethics courses. In this study a sampling technique was used which was determined based on purposive sampling using the Raosoft sample size calculator. The type of data used is primary data and data collection is done by distributing questionnaires. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study indicate that the variables of socioeconomic status, love of money attitude, religiosity, interaction of religiosity with socioeconomic status and interaction of religiosity with love of money attitude simultaneously influence the perceptions of accounting students regarding tax evasion. The variables of socioeconomic status and religiosity have a positive effect on accounting students' perceptions of tax evasion, while the attitude of love of money has no effect on accounting students' perceptions of tax evasion. The religiosity variable moderates the relationship between the socioeconomic status variable and the ethical perceptions of accounting students regarding tax evasion, while the religiosity variable does not moderate the relationship between the love of money attitude variable and the ethical perceptions of accounting students regarding tax evasion.Keywords: Love of money, tax evasion, religiusitas, moderated regression analysis.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Islam Malang Dalam Pengambilan Certified Public Accountant (CPA) Putri, Via Karina; Sudaryanti, Dwiyani; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research was conducted to determine the factors that influence the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). This study uses the variables of quality motivation, economic motivation, costs, and career opportunities on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). The research data was collected through a questionnaire to 167 respondents, based on the results of the slovin formula. The research method used is the method of multiple linear regression analysis with the help of the SPSS 25 program. This research was conducted because the increase in undergraduate accounting graduate students contrasted with the increase in the number of Public Accounting Firms (KAP), in practice the higher the level of economic actors in Indonesia, the awareness of the importance of public accounting services. According to the website (iaiglobal.or.id, 2022) the number of Public Accounting Firms (KAP) from 2018 to 2021 recorded an annual increase of only 1.28%. With an average number of 35,000 undergraduate accounting graduates, only 2.290 are recorded as having CPA certificates (Antares, 2019). Based on data from the Center for Development of Accountants and Appraisal Services (PPAJP), public accountants in Indonesia are very minimal when compared to neighboring countries. The public accounting profession in Indonesia from 2018 to 2021 recorded a growth of only 0.49% per year. The results showed that quality motivation, economic motivation, costs, and career opportunities had an effect on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). Keywords: quality motivation, economic motivation, costs, career opportunities
Pengaruh Karakteristik Perusahaan Terhadap Tingkat Pengungkapan Aset Biologis Berdasarkan PSAK 69 Setiyawan, Adi; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to analyze the influence of company characteristics, consisting of biological asset intensity, firm size, and type of public accounting firm, on the level of biological asset disclosure in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The purposive sampling technique was used in this study. This study uses secondary data obtained through documentation techniques, namely by collecting information from company financial statements during the specified period. This study uses a quantitative method with multiple linear regression analysis processed using SPSS version 25. The results show that simultaneously, biological asset intensity, firm size, and type of public accounting firm have an influence on the level of biological asset disclosure. Partially, biological asset intensity does not affect the level of biological asset disclosure, while firm size and type of public accounting firm do affect the level of biological asset disclosure in agricultural companies listed on the IDX during the period studied.Keywords: Biological asset intensity, firm size, type of public accounting firm, biological asset disclosure, agricultural sector companies.
Pengaruh Gaya Hidup, Motivasi Belajar dan Kesempatan terhadap Kecurangan Akademik dengan Religiusitas sebagai Variabel Moderasi (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis UNISMA dan UMM Tahun 2020) Utami, Putrilia Dwi Shintya Adi; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research was conducted at the Faculty of Economics and Business, Islamic University of Malang and Muhammadiyah University of Malang. The method used in this research is purposive sampling, the aim of this research is to determine the influence of Lifestyle, Learning Motivation and Opportunities on Academic Cheating with Religiosity as a moderating variable. The independent variables used are Lifestyle, Learning Motivation and Opportunity, the moderating variable is Religiosity and the dependent variable is Academic Cheating. The sample used in research was 94 respondent who were students from the Faculty of Economics and Business at UNISMA and UMM in 2020. The data collection technique used a questionnaire. The analytical methods used are instrument tests, normality tests, classical assumption tests and hypothesis tests using SPSS computer software for data processing. The result of this study show that Lifestyle has a positive effect on Academic Cheating, Learning Motivation has a negative effect on Academic Cheating, Opportunity has a positive effect on Academic Cheating, Religiosity has a negative effect on Academic Cheating, Religiosity is able to moderate the effect of Lifestyle on Academic Cheating, Religiosity cannot moderate the effect Learning Motivation on Academic Cheating, Religiosity is able to moderate the influence of Opportunity on Academic Cheating.Keywords : Lifestyle, learning motivation, opportunity, religiosity, academic cheating
Implementasi Sistem Pengendalian Internal dan Moralitas Individu Untuk Mengantisipasi Kecurangan (Fraud) Biaya Produksi (Studi Kasus pada PT. Indra Karya (Persero) – Divisi Survey dan Investigasi) Ramadhania, Eno Dwi; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research was conducted to determine implementation of internal control system and individual morality to anticipate production cost fraud (a case study of a PT. Indra Karya (Persero) – Survey and Investigation Division). This research uses descriptive qualitative methods. This research uses the Fraud Triangle Theory as the basis for its research. The result of this research shows that internal control system and individual morality have effect on anticipate production cost fraud. PT. Indra Karya (Persero) – Survey and Investigation Division has implemented a good internal control system and individual morality.Keywords: Fraud, internal control system, individual morality.
Co-Authors Anggraeni, Vinna Anggraini, Elisa Anggraini, Rahmania Ansyahri, Aldri Apriansyah, Ikhwan Aulla, Novi’atul Badria, Nuril Desi Situngkir, Sri Pholan Dewi, Farah Septya Findria Dewi, Ovi Rishita Dwiyani Sudaryanti Fadhil, Muhammad Al Gymnastiar, Bagas Fauzan Khoiroh, Annis Duwi Rokhmatul Komariyah, Rizkiyatul M. Cholid Mawardi Maslichah, Maslichah Miftahul Jannah Moh. Amin Nabilah, Tsamarah Noor Shodiq Askandar Nur Diana Oktaviana, Deva Putri, Via Karina Rahayu, Fika Putri Ramadhania, Eno Dwi Rohmah, Wahyu Azizatur Sabikhin, Miftakhul Sabila, Diza Salsabila, Risqi Firda Septira, Nina Setiyawan, Adi Sudarmiatin Susanti, Ardila Kurnia Heru Tiara, Tiara Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Zuhdi, Fachenda Itsnain Naufal