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All Journal Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal GeoEkonomi El-Barka: Journal of Islamic Economics and Business Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian Masyarakat Asia Community Empowerment International Journal of Humanities Education and Social Sciences e_Jurnal Ilmiah Riset Akuntansi Pena Dimas IIJSE PENG: Jurnal Ekonomi dan Manajemen International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science Dinamis: Jurnal Pengabdian Kepada Masyarakat
Hidayati, Irma
Universitas Islam Malang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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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.
Determinan Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2020-2022) Oktaviana, Deva; 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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Financial statement fraud is a purposeful inaccuracy meant to mislead those that utilize financial statements, ultimately causing harm to those individuals. The purpose of this study is to ascertain and examine the relationship between financial statement fraud and factors such as audit opinion, inefficient monitoring, personal financial need, external pressure, and financial stability. In food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. Selection of samples in this research was carried out using a purposive sampling method and 36 company data were obtained as samples. Data used is financial report data from companies published via the website www.idx.co.id and the data analysis method used in this research is multiple linear regression, descriptive statistical analysis, normality test, classic assumption test which includes multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this research show that the variables financial stability, personal financial needs, financial targets, ineffective monitoring have a significant positive effect on financial statement fraud. Whereas, external pressure variables and audit opinion don't significantly impact the falsification of financial statements.Keywords: Financial statement fraud, financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, audit opinion.
Pengaruh Hasil Belajar Perpajakan, Intensitas Pemberian Tugas dan Gaya Belajar Terhadap Pemahaman Akuntansi Perpajakan dengan Motivasi Belajar Sebagai Variabel Moderating (Studi Pada Mahasiswa Akuntansi Unisma) Khoiroh, Annis Duwi Rokhmatul; 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 research aims to determine the influence of taxation learning outcomes, intensity of assignments, learning style and learning motivation on understanding tax accounting, and the influence of taxation learning outcomes, intensity of assignments and learning style on understanding taxation accounting with learning motivation as a moderating variable. The type of research used is quantitative research with a data collection method, namely a survey method using a questionnaire distributed to students of the Accounting study program at the Islamic University of Malang. The data analysis method used in this research is multiple linear regression analysis using 2 models. Model 1 aims to see the relationship between one dependent variable and more than one independent variable, while Model 2 aims to test the influence of the three independent variables on the dependent variable by including moderating variables. The results of research that has been carried out have found several things, including the following: Taxation learning outcomes; Learning style and learning motivation have a positive and significant effect on understanding tax accounting, while the intensity of assignments does not have a significant effect on understanding tax accounting. Learning motivation weakens the relationship between Tax Learning Outcomes, Intensity of Assignment, and Learning Style on Understanding Tax Accounting.Keywords : Learning outcomes, intensity of assignments, learning style, learning motivation.
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Leverage, dan Kinerja Profitabilitas Terhadap Efisiensi Investasi Dewi, Ovi Rishita; Askandar, Noor Shodiq; 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 determine the effect of the quality of financial statements, debt maturity, leverage, and profitability performance on investment efficiency in companies. The financial reports used in this quantitative study were sourced from secondary data sources and were obtained via the Indonesia Stock Exchange's (IDX) official website www.idx.co.id. Sampling in this study used a purposive sampling method. The population in this study are manufacturing companies listed on the 2020-2022. The results show that the quality of financial reports, debt maturity, leverage, profitability performance affect investment efficiency, financial report quality and profitability performance has a positive effect on investment efficiency, but the debt maturity and leverage has no effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, leverage, profitability performance,, investment efficiency
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Kinerja Profitabilitas, Tax avoidance, dan CSR Performance Terhadap Efisiensi Investasi Rahayu, Fika Putri; 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 the quality of financial statements, debt maturity, profitability performance, tax avoidance, and csr performance on investment efficiency in companies. Investment efficiency is an important indicator to assess the extent to which a company is able to generate profits from the investments made. This research is a quantitative research with secondary data sources using financial reports obtained through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2021. The data obtained will be calculated, tested and reprocessed against the proposed hypothesis using statistical applications. The results show that the quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance simultaneously affect investment efficiency, financial report quality has a positive effect on investment efficiency, debt maturity has a negative effect on investment efficiency, profitability performance has a positive effect on investment efficiency, tax avoidance has no effect on investment efficiency, and csr performance has a positive effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance, investment efficiency
Faktor-Faktor Yang Mempengaruhi Audit Delay Dengan Kantor Akuntan Publik Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terpublikasi Di Bursa Efek Indonesia Gymnastiar, Bagas Fauzan; Afifudin, Afifudin; 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 to know examine the effect of audit tenure, profitability and audit opinion on audit delay which is moderated by the reputation of public accounting firms in manufacturing companies published on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is descriptive correlational research with analytical method uses a quantitative analysis method using secondary data sourced through financial report documentation published by the Indonesian stock exchange. The research results reveal that Audit Tenure has a significant negative effect on Audit Delay. Profitability has a significant negative effect on Audit Delay. Audit Opinion has a significant positive effect on audit delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Audit Tenure and Audit Delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Profitability and Audit Delay. The reputation of the Public Accounting Firm cannot moderate the relationship between Audit Opinion and Audit Delay.Keywords: Audit tenure, profitability, audit opinion, the reputation of the public accounting firm, audit delay.
Efektivitas Pelaksanaan Business Development Service (BDS) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada UMKM Pembibitan dan Budidaya Sapi Perah Batu) Dewi, Farah Septya Findria; 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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This research was conducted due to a decrease in taxpayer compliance as of July 2022. The number of registered taxpayers reached 4.52 million, but only 1.1 million reported tax returns (SPT), and only 732 thousand corporate taxpayers actually paid taxes. This indicates the level of awareness or compliance of corporate taxpayers is still low. This decrease in taxpayer compliance shows a lack of understanding of taxation. Therefore, this research intends to analyze the effectiveness of the Business Development Service (BDS) program from various factors, such as planning, implementation and development, as well as understanding of taxation on taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). The method used in this research is qualitative by collecting data through interviews. The participants taken in this research were the managers of UMKM Batu Dairy Cattle Breeding and Cultivation and the KPP Pratama Batu Extension Team. The results of this research prove that planning, implementing, developing, and understanding taxation factors have an effective impact on increasing MSME taxpayer compliance, as shown in indicator SE-13/PJ/2018.Keywords: Business development service, planning factor, implementation factor, development factors, understanding of taxation.
Pengaruh Lingkungan Kerja, Pelatihan dan Pemberdayaan SDM Terhadap Kinerja Karyawan Desi Situngkir, Sri Pholan; Tiara, Tiara; Anggraini, Rahmania; Hidayati, Irma; Anggraini, Elisa; Ansyahri, Aldri
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2025): April-Juni, Development Economics and Regular Economics
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ve7kfw52

Abstract

This research discusses the influence of training, empowerment of human resources (HR), and work environment on employee performance. Through a systematic literature review (SLR) method that analyzes 18 journals, this research asks three research questions regarding the influence of this third factor on employee performance. The research results show that the work environment has a significant influence on employee performance, especially through job satisfaction as a mediator. Apart from that, training and empowerment of human resources also makes a positive contribution to performance. The work environment is divided into physical and non-physical, while training aims to improve employee knowledge and skills. Empowerment gives employees autonomy and confidence to innovate. This research suggests companies improve work environment training and achieve better employee performance, as well as the importance of the interaction between work stress, work environment, training and empowerment in influencing employee performance.
Co-Authors Adhela Hadi Pratiwi Afifudin Afifudin Agus Hermawan Amira Fajril Lutfiah Anggraeni, Vinna Anggraini, Elisa Anggraini, Rahmania Ansyahri, Aldri Apriansyah, Ikhwan Aulla, Novi’atul Badria, Nuril Desi Situngkir, Sri Pholan DEWI DIAH FAKHRIYYAH Dewi Nur Hayati Dewi, Farah Septya Findria Dewi, Ovi Rishita Dwiyani Sudaryanti Fachenda Itsnain Naufal Zuhdi Fadhil, Muhammad Al Farah Septya Findria Dewi Fika Putri Rahayu Firda Hidayatul Fadillah Ghina Abyan Azizah Haris Gina Kholidayanti Gymnastiar, Bagas Fauzan Harun Alrasyid Inrah Wati Juwita Jafira Hasna Sajiddah Khoiroh, Annis Duwi Rokhmatul Komariyah, Rizkiyatul Kusumas Tutik Wahyuningsah M. Cholid Mawardi Marita Nining Astutik Maslichah, Maslichah Miftahul Jannah Miftahul Jannah Moh. Amin Moh. Amin Mokhammad Ali Alfian Ridho Muhammad Ilham Habibi Muhammad Iqbal Achdiyat Muhlas Septiawan Nabilah, Tsamarah Noor Shodiq Askandar Nur Afidah Nur Diana Nur Diana Oktaviana, Deva Puji Handayati Putri, Via Karina Rahayu, Fika Putri Ramadhania, Eno Dwi Rizkiyatul Komariyah Rohmah, Wahyu Azizatur Sabikhin, Miftakhul Sabila, Diza Safira Koesherawati Salsabila, Risqi Firda Selfiyah Selfiyah Septira, Nina Setiyawan, Adi Shofi Mustajibullah Silvia Nur Aisyah Sudarmiatin Susanti, Ardila Kurnia Heru Tiara, Tiara Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Via Karina Putri Vinna Anggraeni Ziat Emilia Syafitrih Zuhdi, Fachenda Itsnain Naufal