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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 Pembelajaran E-Learning dan Kualitas E-Learning Terhadap Mutu Belajar Mahasiswa Akuntansi (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis Unisma Jurusan Akuntansi Angkatan Tahun 2017, 2018 dan 2019) Muhammad Rizki Algadri; Junaidi Junaidi; Arista Fauzi Kartika Sari
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 discusses the effect of e-learning and the quality of e-learning on the quality of student learning. the type of research used is quantitative with the sampling method using the solvin formula and using the data collection method through questionnaires distributed using the google form. The population in this study were students at the Malang Islamic University majoring in accounting, class of 2017, 2018, 2019. The results of this study indicate that partially e-learning has an effect on the quality of student learning and the quality of e-learning has an effect on the quality of student learning. while the two variables simultaneously have a positive effect on the quality of student learning.Keywords : E-leaning learning, e-learning quality, student learning quality.
HUBUNGAN MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN DENGAN KONSERVATISME AKUNTANSI Halimatus Sholikhah; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This research has aimed to analyze the influence of mechanism of good corporate governance, leverage and company size on accounting conservatism. The population in this study are manufacturing companies registered on the Stock Exchange in 2016-2018. This research used 57 companies that have been selected through a purposive sampling method for three year. The analytical model used in this study was multiple linear regression. The results of this study indicate simultaneously the independent commissioner variable, shareholding by affiliated commissioners, leverage and firm size significantly influence accounting conservatism. Partially independent commissioners, share ownership by affiliated commissioners and company size partially influential. While the size of the company has no effect on accounting conservatism.Keywords : accounting conservatism, mechanism of good corporate governance, leverage and company size
PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2020) R. Triwigati Ningsih; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the accounting and financial expertise of the audit committee and the board of commissioners on earnings management. The case study in this study is a banking company listed on the Indonesia Stock Exchange for the 2019-2020 period. Sampling using purposive sampling technique. Data analysis using multiple regression analysis. The samples obtained in this study were 46 companies that met the sample criteria. The results of this study are the results of testing the variables of audit committee accounting expertise, audit committee financial expertise, board of commissioners accounting expertise, board of commissioners financial expertise have a simultaneous effect on earnings management. The test results show that the audit committee with accounting expertise has a positive effect on earnings management. The test results show that the audit committee with financial expertise has a positive effect on earnings management. The test results show that the board of commissioners who have accounting expertise has a positive effect on earnings management. The test results show that the board of commissioners who have financial expertise has a positive effect on earnings management. Keywords: Accounting Expertise, Financial Expertise, Accounting Expertise Board of Commissioners Earnings Management, Audit Committee.
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 KESADARAN WP, PENGETAHUAN PAJAK, SANGSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WP KENDARAAN BERMOTOR YANG ADA DI KOTA MALANG Dedi Mizwar Umar; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

With the development of today's era it is one that makes people motivated to be able to meet all their needs. One of the most important needs at this time is a means of transportation. Transportation is very important in order to facilitate all the affairs of the community. Transportation equipment such as motorized vehicles is no longer a luxury item among the people, because we already know that many people in the middle and lower classes already have many motorized vehicles.The sampling technique was carried out using the purposive method with 120 respondents who were taxpayers in the city of Malang. Hypothesis testing was carried out using multiple linear regression analysis. The results of this study indicate that taxpayer awareness, tax knowledge, tax sanctions and accountability of public services have a positive effect on taxpayer compliance with motorized vehicles in the city of Malang.Keywords : Tax Awareness, Taxpayer Knowledge, Public Service Accountability, Tax Sanctions, Taxpayer Compliance
PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERATING PADA BURSA EFEK INDONESIA Khoirotul Kiptiyah; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aimed to analyze and test the effect of Inflation, Interest Rates, and Exchange Rates on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable. This study uses a quantitative correlational approach. The location of this research was conducted on the Indonesia Stock Exchange. This research will be conducted in February 2021 until it is completed. The population in this study is the Indonesia Stock Exchange for the period 2018 to 2020. Sampling was carried out based on the purposive sampling method, with predetermined criteria, so 104 samples were obtained. The results of the study state that partially, Inflation, Interest Rates, Exchange Rates, and the Covid-19 Pandemic have a negative effect on the Composite Stock Price Index, and partially Inflation, Interest Rates and Exchange Rates have a negative effect on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable.Keywords: Inflation, Interest Rates, Exchange Rates, Covid-19 Pandemic, and Composite Stock Price Index 
PENGARUH DIMENSI FRAUD TRIANGLE DAN KOMPETENSI MORAL TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG SELAMA PEMBELAJARAN DARING Yuni Susanti; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the significant effect of pressure, opportunity, rationalization, and moral competence both simultaneously and partially on the academic cheating behavior of accounting students at the Islamic University of Malang during online learning. All students of the 2018 S1 Accounting Class Faculty of Economics and Business Islamic University of Malang, the researchers set as the population. To take the sample, the researcher used the Probability Random Sampling technique and the researcher used the Yamane formula to determine the number of samples, so that 167 respondents were obtained. This research is classified as quantitative research and data collection uses a survey method, namely by distributing questionnaires. Multiple linear regression analysis became the data analysis method in this study and the tests used were descriptive statistical tests, instrument tests, normality tests, classical assumption tests, and hypothesis testing. The results of the study prove that pressure, opportunity, rationalization, and moral competence have a significant effect either simultaneously or partially on the academic cheating behavior of accounting students at the Islamic University of Malang during online learning.Keywords: Pressure, Opportunity, Rationalization, Moral Competence, and Academic Cheating Behavior.
PENGARUH INTEGRITAS MAHASISWA, MOTIVASI BELAJAR, PEMAHAMAN AKUNTANSI DAN PENYALAHGUNAAN TEKNOLOGI INFORMASI TERHADAP PERILAKU KECURANGAN AKADEMIK (Studi Empiris Pada Mahasiswa Universitas Islam Malang dan Universitas Islam Madura) Dwi Shindi Syafriyanti; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Student Integrity, Learning Motivation, Accounting Understanding and Misuse of Information Technology on Academic Fraud Behavior. The population in this study were students of the Accounting Study Program of the Islamic University of Malang and the Islamic University of Madura, batch 2017. The sample was selected using purposive sampling and obtained 110 students. This study uses multiple linear regression models. The results of this study indicate that student integrity and misuse of information technology have an influence on academic fraud. Meanwhile, Accounting Understanding and Learning Motivation have no effect on academic cheating behavior.Keywords: Student Integrity, Learning Motivation, Accounting Understanding of Information Technology Misuse, Academic Fraud behavior.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA DIMASA PANDEMI (STUDI KASUS MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG) Agustin Nilamsari; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research aims to find out how the influence of entrepreneurial knowledge, e-commerce, and accounting information systems on entrepreneurial decisions during the pandemic. The independent variables in this research are entrepreneurial knowledge, e-commerce, and accounting information systems. While the dependent variable is the entrepreneurial decision. This research is a correlational quantitative research. The data that used in this research is primary data with data collection methods in the form of a questionnaire technique. The population in this research is undergraduate students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang batch 2018 and 2019. The data collection technique used purposive sampling which refers to the Slovin formula. In this research, the data that could be processed were 83 respondents. The data analysis technique used multiple linear regression analysis. The results of this study indicate that: 1) Knowledge of entrepreneurship, e-commerce and accounting information systems have a simultaneous effect on student entrepreneurship decisions during the pandemic. 2) Knowledge of entrepreneurship has a significant positive effect on student entrepreneurship decisions during the pandemic. 3) E-commerce has a significant positive effect on student entrepreneurship decisions during the pandemic. 4) The accounting information system has a significant positive effect on student entrepreneurship decisions during the pandemic.Keywords: entrepreneurial knowledge, e-commerce, accounting information systems, and entrepreneurship decisions.
PENGARUH SOSIALISASI PAJAK, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PPH FINAL PP 23 TAHUN 2018 Umi Lailtul Izza; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to know the effect of tax socialization, tax awareness, and tax penalty on individual taxpayer compliance PPh final PP 23 2018. Dependent variable in this study is the compliance of individual taxpayers final PPh PP 23 2018. Independent variables are tax socialization, tax awareness, and tax penalty. This research is a quantitative research. Data used in this study are primer data obtained from questionnaire at KPP Pratama Malang Utara. Data analysis technique used in this study uses multiple linear regression analysis. The results of the analysis show that partially the tax socialization has a significant positive effect on individual taxpayer compliance of PPh final PP 23 2018, tax awareness has a significant positive effect on individual taxpayer compliance of PPh final PP 23 2018, tax penalty have a significant negative effect on individual taxpayer compliance of PPh final PP 23 2018.Keyword:  Tax socialization, Tax awareness, and Tax penalty on individual taxpayer compliance PPh final PP 23 2018.
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