Article Per Year (5 Year)
p-Index From 2021 - 2026
16.948
P-Index
This Author published in this journals
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

Published : 124 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 124 Documents
Search

 2   3   4   5   6 
ANALISIS PENERAPAN AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT (LAZ) UNIT PENGUMPULAN ZAKAT (UPZ) KEMENTERIAN AGAMA KABUPATEN MALANG Hikmah Fitri Kasalo; Afifudin Afifudin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.556 KB)

Abstract

ABSTRACTThis study was conducted to analyze the application of zakat accounting to the zakat amil institutions (LAZ) of the Zakat Collection Unit (UPZ) Ministry of Religion in Malang, namely BAZNAS. The subjects in this study were LAZ Treasurer, Finance Staff, Finance Manager and Recognition. This type of research is a case study with descriptive analysis method based on primary data obtained by a combination of depth interviews, documentation, direct observation and secondary data. Based on the results of the analysis and discussion it has been concluded that the application of PSAK 109 in BAZNAS Malang Regency is not yet fully appropriate because the accounting process is in accordance with the accounting generally applied, the recognition and measurement of zakat funds do not recognize impairment of non-cash zakat as amil loses or deduction of zakat funds, recognition and measurement of infak/alms funds do not recognize impairment of non-cash infaq/alms as amil fund losses or deduction of infak funds, the disclosure does not make notes on the financial statements, but in the presentation is in accordance with PSAK 109.Keywords: Zakat Accounting, PSAK 109.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Prodi Akuntansi di Universitas Islam Malang dan Universitas Islam Negeri Maulana Malik Ibrahim) Nanik Risma Nadia; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.319 KB)

Abstract

The purpose of this study is to the influence of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical attitudes of accounting students at the Islamic University of Malang and the State Islamic University Of Maulana Malik Ibrahim, either partially or simultaneously. This research is causal comparative with quantitative approach. The data processed in this study is primary data as many as 196 respondents with Purposive Sampling technique. The technique of collecting data is through distributing questionnaires through google form. From the results of multiple linear regression tests using SPSS 16 software, it can be seen that there is a positive and significant influence on intellectual intelligence (IQ), emotional intelligence (EQ) and spiritual intelligence (SQ) on the ethical attitudes of accounting students. It is partially proven that each of the three independent variables has a significant value from the t test <0.05. and proved again simultaneously to obtain a significant value of F < 0.05. Keywords : Student Ethical Attitude, Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence
PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN ORGANISASI SEKTOR PUBLIK DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Arum Alphinia; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.353 KB)

Abstract

ABSTRACTThis study aims to determine how much influence organizational culture and leadership style have on employee performance with work motivation as an intervening variable. In this study, there are 2 independent variables, namely organizational culture and leadership style, one dependent variable, namely employee performance and one mediating variable, namely work motivation. The data used in this study are primary data, the population taken in this study are employees who work in the city government of Banyuwangi. Data collection techniques in this study using purposive sampling method. The test used in this study is the t test, R2 test. The results in this study indicate that partially organizational culture, leadership style and work motivation have a significant effect on stock investment decisions.Keywords: Organizational Culture, Leadership Style, Employee Performance, Work Motivation
PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN PENERBITAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MALANG UTARA Diyah Anisa; Nur Diana; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.748 KB)

Abstract

Taxes are mandatory contributions paid by the people to the state without direct contribution and will be used in the interests of the government and the general public (Mardiasmo: 2011). According to Law Number 6 of 1983 as last amended by Law Number 28 of 2007 concerning General Provisions and Tax Procedures, it is stated that "Taxes are mandatory contributions to the state that are owed by private persons or entities that are compelling under the Law, with does not get direct compensation and is used for the state's needs for the greatest prosperity of the people ”. Income Tax (PPh) is a type of tax whose collection system uses the Self Assessment System and has the largest contribution in state revenue from the tax sector. Income Tax (PPh) is a tax imposed on tax subjects on the income they receive or earn in a tax year. Realization of tax revenue for 2018 amounted to Rp1,315.9 trillion or grew up to 14.3% and in 2019 amounted to Rp1,545.3 trillion or grew by 5.05%. Tax revenue in Indonesia has increased every year which is intended to finance national development and support the progress of the country (Ministry of Finance, 2019. Keywords: the number of registered taxpayers, issuance of compulsory letters
PENGARUH EKSISTENSI PERUSAHAAN, PROFITABILITAS, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2017-2020 Diyan Ratna Widiyanti; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.893 KB)

Abstract

The manufacturing industry is the leading industry and can be said to be the largest at the ASEAN level with a percentage of 20.27 percent at the national level. The purpose of this study is to clarify the impact of a company's existence, profitability and liquidity on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The method used is a quantitative method that samples 30 companies listed on the Indonesia Stock Exchange. As a result of this survey, the existence of the company does not have a significant influence on the dividend payment ratio (dividend policy). The liquidity of a company has a great influence on the dividend payment ratio (dividend policy). The profitability of a company has a great influence on the dividend payment ratio (dividend policy). This study has been tested and carried out in accordance with scientific practice, but it still has limitations, namely this research only uses a period of 3 years from 2017 - 2020. The research topic focuses only on manufacturing companies listed on the Indonesian Stock Exchange where there are 193 listed companies. However, the researchers only used 30 companies. Meanwhile, suggestions that can be given to further researchers are that further researchers can increase their observation period and are expected to add independent variables. In addition, the advice that can be given to company owners is that management is expected to pay more attention to dividend payments to shareholders. Investors who want to invest are advised to analyze the performance of the company and pay more attention to the performance of the company so that they are not affected by the false increase in profitsKeyword : Company Existence, Profitability, Liquidity On Dividend Policy
PENGARUH FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA GENERASI MILENIAL (Studi pada Pengelola Cafe di Kota Malang) Nabilah Muidatur Rahma; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.295 KB)

Abstract

This study aims to determine the influence of financial knowledge and financial attitude on financial management behavior both simultaneously and partially. The population in this study is a café manager in Malang City. This research is classified as quantitative research and the data collection method uses a survey method, namely by distributing questionnaires to 100 respondents who are designated as samples. The sampling technique used in this study was non-probability sampling with purposive sampling technique. This study used primary data obtained from the results of questionnaires that had been distributed to respondents. The data analysis method in this study is to use multiple linear regression tests, as well as the tests used, namely descriptive statistical tests, instrument tests, normality tests, classical assumption tests and hypothesis tests. The results of this study show that simultaneously financial knowledge and financial attitude have a significant effect on financial management behavior. Partially, financial knowledge and financial attitude have a significant effect on financial management behavior.Keywords: Financial Knowledge, Financial Attitude, Financial Behavior
PENGARUH BUDAYA ORGANISASI TERHADAP EFEKTIVITAS PENERAPAN AKUNTANSI SEKTOR PUBLIK SERTA DAMPAKNYA TERHADAP GOOD GOVERNANCE Funi Suci Ramadan; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.696 KB)

Abstract

This research was conducted by researchers with the aim and purpose of being able to determine the direct or indirect influence between the influence of organizational culture on the effectiveness of the implementation of public sector accounting and its impact on good governance in the Environmental Service of Malang City.  Data analysis and hypothesis testing were carried out using Path Analysis.  The population obtained in the study was 50 respondents with a sample of 30 respondents. In this study, data collection was carried out using questionnaires or questionnaire instruments. The results of the study indicate that: (1) Organizational Culture has a significant effect on the Effectiveness of Public Sector Accounting Implementation and the amount of influence is in the medium category.  This shows that organizational culture has contributed significantly in increasing the effectiveness of the implementation of public sector accounting but has not yet reached the expected maximum level.  (2) Effectiveness of Public Sector Accounting Implementation has a significant effect on Good GovernanceKeywords: Organizational Culture, Effectiveness of Public Sector Accounting Implementation, Good Governance.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2020) Rizki Fitrian Putra; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.484 KB)

Abstract

The purpose of this study was to determine the effect of managerial ownership, institutional ownership, foreign ownership, government ownership, firm size and firm age on intellectual capital performance. A case study on a banking company listed on the IDX. The observation period in this study is 2018-2020. The sample used in this study came from all subgroups in the banking industry sector using purposive sampling method. The research method used to analyze with multiple linear regression test with t-test as a hypothesis tester. Simultaneous test results show that Managerial Ownership, Institutional Ownership, Foreign Ownership, Government Ownership, Company Size and Company Age have an effect on Intellectual Capital.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Government Ownership, Company Size, Company Age, Intellectual Capital
PERSEPSI MAHASISWA AKUNTANSI TENTANG KEILMUAN AKUNTANSI DAN SOFT SKILL (BAHASA INGGRIS DAN TEKNOLOGI INFORMASI) TERHADAP KESIAPAN MENGHADAPI TANTANGAN ERA REVOLUSI INDUSTRI 4.0 Sandila Elatul Latifah; Junaidi Junaidi; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.896 KB)

Abstract

The purpose of this research is to find out how the influence of accounting scientific variables, English soft skill variables and information technology soft skills variables on readiness in facing the challenges of the industrial revolution era 4.0. The sample in this study were 100 students from two universities in the city of Malang. The sampling used is purposive sampling method. This type of research is quantitative with primary data obtained directly from students majoring in accounting at Malang Islamic University and Maulana Malik Ibrahim State Islamic University of Malang and collecting data using a questionnaire using a Likert scale. The analytical tool used in this study is multiple linear regression analysis by of SPSS 2019. The results are accounting scientific, english language and information technology simultaneously have a positive and significant effect on readiness in facing challenges of the industrial revolution era 4.0. Partially, accounting scientific variables, english and information technology shows that a positive and significant effect on readiness in facing the challenges of the industrial revolution era 4.0.Keywords: Accounting Science, English Soft Skill, Information Technology Soft Skill and Readiness to Face the Challenges of the Industrial Revolution Era 4.0
Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (SISKEUDES) Sebagai Bentuk Transparansi dan Akuntabilitas Keuangan Desa Ngoro Kecamatan Ngoro Kabupaten Jombang Mardani Fitria Ningrum; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.829 KB)

Abstract

The central government requires the village government to make APBDes reports and reports on the realization of APBDes implementation as a form of accountability for the performance of village apparatus to the community or the public which is useful for measuring the results of village government performance and is a form of transparency, accountability in the financial reports of Ngoro Village. The purpose of this study is to find out how effective the use of the Village Financial System Application is as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency. This research uses a qualitative method with a qualitative descriptive research type. The results of this study indicate that the use of the Village Financial System Application has been effective as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency.                                                                                                                                         Keywords: Transparency, accountability, effectiveness, SISKEUDES
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