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All Journal Jurnal Ekonomi Modernisasi JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Ekonomi Islam JMM (Jurnal Masyarakat Mandiri) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Mitra Mahajana: Jurnal Pengabdian Masyarakat El-Aswaq e_Jurnal Ilmiah Riset Akuntansi Pena Dimas: Jurnal Pengabdian Masyarakat Jurnal of Islamic Economic Studies
Arista Fauzi Kartika Sari
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Efek Maturity, Buku Bunga serta Undian pada Peralihan Corporate Obligation Price yang Terakhir dalam BEI Periode Skala 2019 - 2021 Nurfaindah Lestari; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of maturity, interest rates and coupons on changes in corporate bond prices. This study uses secondary data from annual financial reports. Data collection methods use statistical dataset methods, where data collection is carried out based on data access techniques published by the company. The population in this study is all financial sectors listed on the Indonesian stock exchange in 2019-2021, namely 509, with a total sample of 10 companies that meet several predetermined criteria. The sampling technique used in this study is the target sampling method. The data analysis technique used is multiple linear regression. The results showed that maturity and interest rates had no significant effect on changes in corporate bond prices, while Coupons had a significant effect on changes in corporate bond prices.Keywords: Maturity, interest rate, corporate bond coupon.
Faktor-Faktor yang Mempengaruhi Accounting Fraud Pengelolaan Keuangan Desa di Kecamatan Sooko Kabupaten Mojokerto Muhammad Fiqi Hendrawan; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The present study examines the impact of openness, accountability, and community engagement on the quality of village financial reports within the Sooko sub-district, located in the Mojokerto district. This research focuses on a case study of the village apparatus responsible for overseeing the management of financial reports pertaining to the village and community. The village consultative body encompasses this apparatus. The research used a sample size of 75 respondents who satisfied the predetermined sample criteria, including 15 village head offices. This research used the approach of multiple linear regression analysis. The results of this study indicate that the variables of internal control effectiveness, organizational ethical culture, and observance of accounting rules have a significant effect on accounting fraud. While partially 1) internal control variables partially have a significant and positive effect on accounting fraud, 2) organizational ethical culture variables partially have a significant and positive effect on accounting fraud, 3) compliance with accounting rules partially has a significant and positive effect on accounting fraud.Keywords: Effectiveness of internal control, organizational ethical culture, observance of accounting rules, accounting fraud.
Pengaruh Prokrastinasi, Integritas dan Motivasi Belajar Terhadap Kecurangan Akademik (Studi pada Mahasiswa Akuntansi Universitas Islam Malang) Muawanah Muawanah; Maslichah Maslichah; Arista Fauzi Kartika Sari
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 procrastination, integrity and learning motivation on academic cheating. The population in the study is active undergraduate students of the Accounting Study Program, Faculty of Economics and Business, Islamic University of Malang, class of 2019 and 2020 with a sample of 200 respondents. Data analysis techniques used in this research is multiple linear regression, coefficient of determination, t test and F test. Based on the results of the study it can be seen that: (1) procrastination has a positive effect and has a significant effect on academic cheating, where a regression coefficient of 3.589 is obtained and sig 0.000. (2) Integrity has a significant positive effect on academic cheating, where obtained a regression coefficient of 5.646 and sig 0.000. (3) owned learning motivation has a significant positive effect on academic cheating, where a regression coefficient of 3.408 is obtained and sig 0.001. The magnitude of the influence of independent variables on academic cheating. Suggestions for future researchers are to add research locations because it would be better if the samples taken involved more respondents.Keyword : Procrastination, integrity, motivation, and academic and academic fraud
EDUKASI PENGELOLAAN SAMPAH GUNA WUJUDKAN LINGKUNGAN SEHAT DI DAPUR MANAHAYU Arista Fauzi Kartika Sari; Ibnu Zakaria; Galih Ilham Afif; Ryan Fazrin Ahmad; Bulharis Bulharis; Alivia Nur Yuana; Clarissa Frisma Adinda; Erni Eris Setiawati; Indi Rachmawati; Ulfa Syaidatina; Sarah Ahmad
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 1, No 1 (2022): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v1i1.18564

Abstract

A clean environment will reflect the conditions of the people who live in it. Environmental empowerment is a shared goal that must be created together as well. This environmental empowerment activity is carried out through the work program of the Candidate Undergraduate Service (KSM-T) of the Islamic University of Malang which is an activity based on community service to increase student empathy for the conditions of society and the environment. The candidate for the Bachelor of Service (KSM-T) at the Islamic University of Malang was held in the Kitchen Manahayu Dusun Sumbersari, Giripurno Village, Batu City, using the methods of socialization, education and mentoring and evaluation. This program has succeeded in helping environmental protection in order to reduce the impact of environmental pollution and be able to maintain a healthy, beautiful and clean environment. In addition, the waste that is sorted in the trash can makes it easier for the waste management process at the final level.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi dan Bisnis (Studi Empiris Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Solichah, Erina Umahatus; Malikah, Anik; Sari, Arista Fauzi Kartika
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 think about points to decide the impact of mental insights, passionate insights and otherworldly insights on bookkeeping and commerce understanding. This consider decided financial matters and commerce understudies at the Islamic College of Malang as the consider populace. In the interim, the slovin equation was utilized to choose a test of 68 respondents. This investigate strategy employments quantitative strategies, whereas for data collection procedures employing a survey surveyed with a 5-point Likert Scale. This ponder employments different straight relapse investigation to analyze the information. The comes about gotten in this consider demonstrate that mental insights and enthusiastic insights have no impact on bookkeeping and trade understanding, whereas otherworldly insights has an impact on bookkeeping and trade understanding.Keywords: Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence and Accounting & Business.
Determinan Penipuan Akuntansi yang Dimoderasi Sistem Pengendalian Internal Uhaiba, Syafina Rahmaniyah; Maslichah, Maslichah; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Accounting fraud often occurs in various companies and organizations, this causes companies and organizations to experience large losses. This research aims to examine the determinants of accounting fraud which are moderated by the internal control system. The object of this research is the Malang City BUMN Branch Office. A total of 70 data were collected using a purposive sampling method questionnaire. This data analysis method uses two types, namely multiple regression analysis and moderated regression analysis using the SPSS application. The test results show that the variables fraud triangle, compensation system, unethical behavior without any moderating variables show that these variables have a significant positive effect on accounting fraud. The variable compliance with accounting rules and the internal control system shows that these variables have no effect on accounting fraud. Test results with the interaction of moderating variables, the internal control system moderates the influence of the fraud triangle, compensation system, and unethical behavior on accounting fraud, but the internal control system variable does not moderate the influence of compliance with accounting rules on accounting fraud.Keywords: Accounting fraud, internal control system, fraud triangle, compliance with accounting rules, compensation system, unethical behavior
Analisis Pengaruh Pelatihan Profesional, Pertimbangan Pasar, Personalitas dan Lingkungan Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi Menjadi Akuntan Publik Arisandi, Modelan Bilallimanto Yovi; Mawardi, M. Cholid; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to find out how accounting students perceive career choices as public accountants and whether Professional Training, Market Considerations, Personality and Working Environment have a related impact on the career benchmark of accountancy students in working as public accounts. This research adopts a quantitative approach, using primary data. Purposive sampling method is applied to obtain data based on established criteria, involving 100 respondents. The results of the research of the research show that Professional Training, Market Considerations, Personality and Working Environment have a significant positive influence on the career choices of accounting students becoming public accountants. One of the indicators that influenced this is the Market Consideration.Keywords: Career choices, professional training, market consideration, and working environment
Analisis Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi di Kota Malang Atas Pilihan Karir Sebagai Akuntan Publik Sofiah, Sofiah; Junaidi, Junaidi; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of self-efficacy, financial rewards and job market considerations on the career choices of accounting students as public accountants. The population in this study is students of accounting study programs, faculty of economics and business, Islamic University of Malang, Maulana Malik Ibrahim State Islamic University of Malang and Brawijaya University. The method of this research approach is the purposive sampling method, which uses certain criteria in determining samples using questionnaires and using SPSS. The results of this study simultaneously and partially show that variables of self-efficacy, financial rewards, and job market considerations have a positive and significant effect on the career choices of accounting students as public accountants.    Keywords: Self-efficacy, financial reward, job market considerations, career choice, public accountant
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Bangkalan) Zahro, Aminatus; Mawardi, M. Cholid; Sari, Arista Fauzi Kartika
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 taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer's environment on taxpayer compliance. researchers set active and registered individual taxpayers at the North Malang Primary Tax Service Office as the population. While the researchers used the Slovin formula in determining the sample with a total of 100 taxpayer respondents. The research method used is quantitative research of primary data with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using IBM SPSS tools. The results of this study indicate the results that taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer environment have a simultaneous effect on taxpayer compliance. While partially taxpayer awareness has a positive effect on taxpayer compliance, the quality of taxpayer services has no effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, and the taxpayer environment has no effect on taxpayer compliance.Keywords: Taxpayer awareness, taxpayer service quality, tax sanctions, taxpayer environment, taxpayer compliance.
Pengaruh Corporate Social Responsibility Terhadap Kesejahteraan Hidup Masyarakat Rafiandi, Qasthari Aslan; Amin, Moh.; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The aim of this research is to evaluate whether Corporate Social Responsibility (CSR) has an impact on people's lives. This research adopts a quantitative approach, utilizing primary data. The purposive random sampling method was applied to obtain data randomly based on predetermined criteria, involving 212 respondents. The research results show that CSR has a significant positive influence on community welfare. Several indicators contributing to this influence include Corporate Social Responsibility Goals, Corporate Social Issues, and Corporate Relations Programs. These findings underscore the importance of companies committing to CSR initiatives that not only focus on sustainability and social responsibility but also make a tangible contribution to improving the quality of life within communities.Keywords: Corporate Social Responsibility, community welfare, corporate social issues
Co-Authors Abdul Afrillah Nur Sugeng Afifudin Afifudin Agustin Nilamsari Ahmad Alvin Ahludz Dzikrillah Ahmad Zakqi Dinal Falakh Ahsani Taqwiem Aldo Gumelang Wibiandika Alfian Shofi Alhamzah Alfitra, Muhammad Syahrevi Ali Fikri, Moch. Fanni Alivia Nur Yuana Alvionita, Eka Amalia Belladina Amalia, Zahrotul Ambarwati, Fadyah Alya Aminatus Zahro AMINATUS ZAHRO, AMINATUS Anik Malikah Arini Fitria Mustapita Arisandi, Modelan Bilallimanto Yovi Arum Alphinia Aviyanti Deah Azzaroh Azri, Nur Azzaroh, Aviyanti Deah Baiq Sonia Toin Brilliant Imani Harlistina Bulharis Bulharis Clarissa Frisma Adinda Damayanti, Lucky Ayu Danang Guntoro Dandi M Ilham Dedi Mizwar Umar Devi Kartikasari Devinda Larasati DEWI DIAH FAKHRIYYAH Diyah Anisa Diyan Ratna Widiyanti Dwi Shindi Syafriyanti Dwiyani Sudaryanti Dyah Pitaloka Eka Susi Indriani Endang Purnama Sari Erfan Efendi Erik Setiyawan Erni Eris Setiawati Erya Santi Safitri Fahira, Ainun Farhan Faris Afif Faturrohma, Sari Febriati Sari Febriyanti, Sintya Ayu Firda Fikra Tania Funi Suci Ramadan Gadis Ananda Galih Ilham Afif Habibatut Thoyibah Halim, Abd Halimatus Sholikhah Hamzah, Afdal Hariri, Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hikmah Fitri Kasalo Hofifah, Nur Ibnu Zakaria Ika Aulla Ika Hidayanti Inayah Indi Rachmawati Indrawan Maulana Indriyani, Devi Fajar Inti Sari Iqbal Burhanuddin Maulidy Ira Susanti Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kamila, Nurul Fitrotul Khoirotul Kiptiyah Khoirul Ahmad Afandi Kholifah, Adilla Kiki Dwi Anggraini Komariyah, Rizkiyatul Lailatur Rohmah Lailatus Shoimah Latifah Hanum Linda Devita Lingga Aprilia Putri Yuana Lisa Mariantini Listiya Ayuningsih Lucky Ayu Damayanti Lutfi Damayanti Luthfiyah, Mitha Faridatul M. Cholid Mawardi M. Hasan Rifa’i Mardani Fitria Ningrum Mardhani Susilawati Maryani Sabtu Maslichah, Maslichah Maulana, Muhamad Yusriel Mileinia Sukoco Putri Moch. Fanni Ali Fikri Moh. Amin Moh. Amin Moh. Mahrus Hadi Mohammad Rizal Monica Gandasari Monita Khoiriah Muawanah Muawanah Mufarohah, Risma Muhammad Faris Nugraha Muhammad Fiqi Hendrawan Muhammad Noor Ramadhani Muhammad Rizki Algadri Muhammad Syahrevi Alfitra Mutiatus Sholiha Nabilah Muidatur Rahma Nadhiro', Hanifah Ainun Nadila Putri Hastiti Nadilla Rahayu Nadliyah Wardha Miftahul Jannah Nanik Risma Nadia Na’ila Sifaur Rohmah Nila Aprianingsih Nila Khoirur Rosyidah Noor Shodiq Askandar Novita Aprilia Sari Nugraha, Muhammad Faris Nur Diana Nur Diana Nur Diana Nur Dina Sofia Nur Hofifah Nur Z N, Maulidia Nurani Damei Ati Nurfaindah Lestari Nurhayati Nurhayati Nuzumi, Aminah Prahasti, Rahma Amirah Putra, Dipo Dwitanto Amir Putri, Venni Endina R. Triwigati Ningsih Rafiandi, Qasthari Aslan Rahmawati Rahmawati Reza, Oktayuan Nanda Risqi Firda Salsabila Rizki Fitrian Putra Rochmawati, Putri Rohmah, Na’ila Sifaur Ryan Fazrin Ahmad Safitri Safitri Saida, Surya Sandila Elatul Latifah Sarah Ahmad SETIYAWAN, ERIK Shinta Lutmila Safitri Sintya Ayu Febriyanti Soeharto, Dwiky Oktovany Israa Sofiah Sofiah Solichah, Erina Umahatus Sri Wahyuningsih Sugiarto Abdullah Surya Sari Faradiba Susilawati, Mardhani Syamsiar, Syamsiar Syamsul Huda Thoyibah, Habibatut Uhaiba, Syafina Rahmaniyah Uhela Mawadati Uji Sri Dewi Binto II Ula, Lailatul Mukaromatul Ulfa Syaidatina Umi Lailtul Izza Venni Endina Putri Yuni Susanti Zhulifar Maulana Ibarahim Aziz Ziaratussausan B.P Zulfa Afifah