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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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Pengaruh Integritas Mahasiswa, Motivasi Belajar, Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi FEB PTN dan PTS di Malang) Hofifah, Nur; Diana, Nur; 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 student integrity, learning motivation, understanding of accounting, and misuse of information technology on academic fraud behavior. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study were accounting students at the Faculty of Economics and Business at PTN and PTS Universities in Malang. Sampling using the slovin formula obtained the final result as many as 79 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 25 for windows. The results of his research show: 1) Variables of Student Integrity, Learning Motivation, Understanding of Accounting and Misuse of Information Technology have a simultaneous effect on Academic Fraud Behavior, 2) Variables of student integrity partially have a positive and significant effect on academic fraud behavior, 3) Variables of learning motivation partially does not have a positive and significant effect on academic fraud behavior, 4) Accounting understanding variable partially has a positive and significant effect on academic fraud behavior, 5) Information technology misuse variable partially has a positive and significant effect on academic fraud behavior.Keywords: Student Integrity, Learning Motivation, Accounting Understanding, and Misuse of Information Technology on Academic Fraud Behavior.
Pengaruh Kompetensi, Independensi, Objektivitas dan Sensitivitas Etika Profesi Terhadap Kualitas Hasil Audit (Studi Pada BPKP Jawa Timur) Alvionita, Eka; Malikah, Anik; 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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This study aims to analyze the influence of competence, independence, objectivity, and professional ethics sensitivity on audit quality at BPKP East Java. Using a quantitative approach, data were collected through questionnaires distributed to auditors at BPKP East Java from August to September 2021. The results indicate that competence and professional ethics sensitivity significantly impact audit quality, while independence and objectivity do not show significant effects. These findings highlight the importance of enhancing auditors' competence and ethical sensitivity to ensure higher audit quality. The study also suggests that future researchers consider other factors such as auditor knowledge and stress levels, and expand the sample size to enrich the findings.Keywords: Competence, independence, objectivity, professional ethics sensitivity, audit quality.
Pengaruh Persepsi Kemudahan, Kemanfaatan dan Kepuasan Nasabah Terhadap Minat Penggunaan Layanan BSI Mobile Banking (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Angkatan 2019-2022) Azri, Nur; Mawardi, M. Cholid; 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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A country's financial progress can be seen from the improvement in the money storage industry in that country. The more the account management industry is created, the better the country's financial progress will be. Because financial training is closely related to saving money. Banks are financial educational institutions that are a place for companies, government and private organizations, as well as citizens to store their stores. In a competitive account management situation, banks have to work hard to attract potential customers and retain existing customers. As time went by, improvements in account management began to grow rapidly, many unused banks emerged, one of which was called sharia banks.Keywords: Communication skill, work discipline, quality of human resources, employee performance.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Independensi Auditor Ali Fikri, Moch. Fanni; Malikah, Anik; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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This study aims to determine the effect of role conflict, role ambiguity, professional commitment, and ethical code compliance on auditor independence. The independent variables in this study are role conflict, role ambiguity, professional commitment, and code of ethics compliance. while the dependent variable is auditor independence. This type of research is quantitative and descriptive. The population in this study are public accountants, or KAP auditors, in Malang City. The data used in this study was premier data obtained directly from an auditor who works at the Malang City Public Accounting Firm. The data collection method used in this research is a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that role conflict and professional commitment have no effect on auditor independence, while role ambiguity and code of ethics compliance have a positive and significant effect on auditor independence. Simultaneously, the variables of role conflict, role ambiguity, professional commitment, and code of ethics compliance have a positive and significant effect on auditor independence.Keyword : Role conflict, role ambiguity, professional commitment, ethical code compliance on auditor independence
Analisis Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto) Rohmah, Na’ila Sifaur; Askandar, Noor Shodiq; 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 was conducted to analyze the process of transparency in the management of BUMDes financial reports on asset reports from Cinandang Village, Dawarblandong District, Mojokerto Regency. The research method used in this study is a qualitative method with primary data sources and secondary data. Data collection techniques through documentation and interviews with village heads, BUMDES managers, and the community. The analytical method in this study uses descriptive and triangulation methods to achieve data validity from interviews and documentation. Based on the overall results of documentation and interviews with village heads, BUMDES managers and the community regarding transparency, village asset reports, BUMDES financial reports, and village financial accountability reports, the results obtained from this study illustrate those indicators for measuring the transparency of BUMDES financial report management towards the village asset report is appropriate. Therefore, it is concluded that the management of BUMDes financial reports on village asset reports is transparent in accordance with statutory regulations.Keywords: Transparency, BUMDES financial report, village asset report, village finance report
Pengaruh Financial Self Efficacy, Perilaku Keuangan, Keterampilan Wirausaha dan Financial Technology Terhadap Kinerja Keuangan UMKM Rochmawati, Putri; Mawardi, M. Cholid; 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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This research aims to determine the influence of financial self efficacy, financial behavior, entrepreneurial skills and financial technology on the financial performance of MSMEs. Through a quantitative approach, data will be collected from MSMEs in Malang City. The results of this research are: 1) financial self efficacy has a significant effect on the financial performance of MSMEs, 2) financial behavior has a significant effect on the financial performance of MSMEs, 3) entrepreneurial skills have a significant effect on the financial performance of MSMEs, 4) financial technology has a significant effect on financial performance MSMEsKeywords: MSME financial performance, financial self efficacy, financial behavior, entrepreneurial skills and financial technology
Pengaruh Profitabilitas dan Leverage Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Harlistina, Brilliant Imani; Maslichah, Maslichah; 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 research was conducted to provide useful information for company management in managing the company's finances and improving the imbalance in the use of profitability and leverage. The purpose of this research is to determine how profitability and leverage affect earnings management. In this research, earnings management is measured using discretionary accruals with the modified Jones model, profitability is measured using Return On Assets (ROA), and leverage is measured using Debt to Asset Ratio (DAR). The population used in this study is all companies in the manufacturing industry sector listed on the Indonesia Stock Exchange (IDX) within the range of 2015-2018, and this research comes from secondary data obtained through purposive sampling method. Based on the calculation data, 10 companies were selected as samples. This research data has met the requirements of the classic assumption test. The results of the analysis using multiple linear regression showed that earnings management has a positive and significant effect on profitability and leverage.Keywords: Profitability, Leverage, Earnings management.
Analisis Hubungan Belanja Modal dan Belanja Pemeliharaan pada Anggaran Pemerintah Kabupaten Malang Setiyawan, Erik; Junaidi, Junaidi; 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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Indonesia entered the era of regional autonomy with the implementation of Law Number 32 of 2004 concerning Regional Government which was later changed to Law Number 23 of 2014 and Law Number 25 of 1999 (later to become Law Number 33 of 2004) concerning Financial Balance between Central and Regional Governments. The application of financial balance between the central government and regional governments in Indonesia is reflected in the administration of government and public services which are based on the principles of de-centralization, de-concentration and co-administration. Capital expenditures are expenditures whose useful life exceeds one fiscal year and will add regional assets or wealth, as well as the consequences of increasing routine expenditures such as maintenance costs. Fixed assets obtained as a result of the realization of capital expenditures are used for the daily operational activities of a work unit, not for sale. The method used in this study is a qualitative method, namely by explaining the ways of collecting accurate and actual quantitative data. The samples used in this study were 18 selected districts in Malang Regency, both districts from 2019 to 2020. The analysis used was descriptive analysis and analysis of the Correlation Coefficient/Pearson Correlation. There is a strong and positive relationship between capital expenditure for the 2019 fiscal year and maintenance expenditure for the following fiscal year 2020. This means that the local government's decision to increase the amount of capital expenditure budget has been accompanied by an increase in the amount allocated for maintenance expenditure.Keywords: Capital expenditure, maintenance expenditure, positive relationship
Pengaruh Independensi, Pengalaman Kerja, Due Profesional Care, dan Akuntabilitas terhadap Kualitas Audit di KAP Malang Nugraha, Muhammad Faris; 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 independence, work experience, due professional care, and accountability on audit quality in Malang. The independent variables in this study are independence, work experience, due professional care, and accountability while the dependent variable is audit quality. This type of research is quantitative research, because the data used is in the form of numbers and numbers. . Source of data in this study is primary data with data collection methods in the form of questionnaires. The population in this study are auditors who are in KAP Malang City. The data collection technique uses the slovin formula. Based on this method, the number of auditors used is 79 respondents. The hypothesis was tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 25. The results showed that the Independence variable had a positive effect on audit quality (0.000 <0.05), the work experience variable has no effect on audit quality (0.073 > 0.05), the due professional care variable has a positive and significant effect on audit quality (0.000 <0.05) and the accountability variable has a positive and significant effect on audit quality (0.041 <0.05 ).Keywords: Independence, Work Experience, Due Professional care, Accountability, Audit quality.
Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Karyawan pada Organisasi Perangkat Daerah Kota Malang Azzaroh, Aviyanti Deah; Amin, Moh.; 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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The current research has the objective of knowing the effect of internal control systems, accounting information systems and work motivation on employee performance. The population or respondents taken in this study were employees of all OPD (Regional Apparatus Organizations) in Malang City. The sampling technique in this study was carried out by purposive sampling. A total of 40 respondents with some specific criteria. The data source used is using primary data collected through questionnaires and using a Likert scale model. The results of this study are The influence of the Internal Control System, Accounting Information Systems and Work Motivation have a simultaneous effect on Employee Performance. Internal Control System and Accounting Information System Variables have a significant effect on Employee Performance. Work Motivation Variable has no significant effect on Employee Performance.Keywords: Internal control system; accounting information system; work motivation; employee performance.
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