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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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Analisis Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Pendapatan Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Pasca Pandemi Covid-19 di Kecamatan Pakisaji Kabupaten Malang Habibatut Thoyibah; Nur Diana; 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

The purpose of this study was to examine tax knowledge, tax sanctions and taxpayer income on land and building tax payments in Pakisaji District, Malang Regency. This type of research is a correlational quantitative. The population in this study is land and building tax payers in Pakisaji District, Malang Regency. The sample in this study were 120 respondents from Jatisari village who were taken using the slovin formula using purposive sampling technique. The analytical method in this study uses multiple linear regression analysis and uses several types of tests such as instrument tests which consist of validity and reliability tests, normality, classical assumptions consisting of multicollinearity and heteroscedasticity, and hypotheses f, (R2) and partial (t). The test results show that the variables of knowledge of taxation, tax sanctions, and taxpayer income partially have a positive and significant effect on compliance with paying land and building taxes.Keywords: Tax Knowledge, Tax Sanctions, Taxpayer Income, Compliance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Indrawan Maulana; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to provide evidence about the influence of human resource competence, application of regional financial accounting system, use of information technology, and internal control system on quality of local government financial reports. This study uses primary data by providing a questionnaire. The population in this study were financial employees of the Malang Raya Regional Government. The sampling technique used purposive sampling method with predetermined criteria for respondents. Hypothesis testing in this study used simultaneous test (F test), coefficient of determination (R square), and partial test (t test). From the results of this study interpreted that simultaneously the variables of human resource competence, application of regional financial accounting system, use of information technology, and internal control system have an effect on quality of local government financial reports. Partially the human resource competency variables and internal control system have an effect on quality of local government financial reports. Whereas partially the variables of application of regional financial accounting system and use of information technology have no effect on quality of local government financial reports. Keywords : Human Resource Competence, Application of the Regional Financial Accounting System, Use of Information Technology, Internal Control System, and Quality of Local Government Financial Reports.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH PERIODE 2018-2020 Firda Fikra Tania; M. Cholid Mawardi; 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

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Abstract

This study aims to compare the financial performance produced by Conventional Banks and Islamic Banks based on financial ratios during the 2018-2020 period. This research is a type of quantitative research. The population in this study are conventional banks and Islamic banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, totaling 51 banks. The sample in this study amounted to 30 banks, 20 conventional banks and 10 Islamic banks were taken using purposive sampling technique. The data collection method uses the documentation method by collecting data from the IDX website and then reading the contents of the financial statements. This study uses financial ratios including Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Equity (ROE), Non-Perfoarming Loan (NPL), and Operating Cost of Operating Income (BOPO). This study uses the Independent Sample t-Test hypothesis test. The results showed that there were no significant differences between conventional banks and Islamic banks in the ratio of CAR, LDR, ROE, NPL, and BOPO.Key Words : Capital Adequacy Ratio, Financial Performance, Loan to Deposit Ratio, Non Performing Loan, and Return On Equity
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS, TERHADAP KOEFISIEN RESPON LABA PADA MASA PANDEMI (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2020). Shinta Lutmila Safitri; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of firm size and profitability on the profit response coefficient in the pandemic period. The empirical study in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020. The population in this study are all manufacturing companies listed on the IDX. The sampling technique used purposive sampling and obtained as many as 59 companies that meet the specified criteria. The data analysis method used in this research is multiple linear regression analysis. The results of this study show that simultaneously the variables of firm size and profitability have a significant positive effect on the earnings response coefficient during the pandemic. Partially, the size of the company affects the earnings response coefficient during the pandemic. The profitability variable partially affects the profit response coefficient during the pandemic.Keywords: company size, profitability, profit response
PENGARUH TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PERUSAHAAN DENGAN METODE RGEC (Studi Pada Bank BUMN yang Terdaftar di BEI Periode 2015-2018) Mutiatus Sholiha; Noor Shodiq Askandar; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine and analyze the effect of NPL, GCG, ROA and CAR variables on the profit growth of state-owned commercial banks listed on the Indonesia Stock Exchange in the 2015-2018. The samples in this study were 4 banking companies. Sampling was conducted using a purposive sampling method. The type of research is quantitative research with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period the data collection method using the documentation method. The analytical tool used in this study is multiple linear regression analysis, by software IBM SPSS Statistic 14.The results obtained in this study are NPL, GCG, ROA, CAR showing the results simultaneously have a significant effect on profit growth in state-owned commercial banks in the 2015-2018 periods. For NPL variables partially significant negative effect on earnings growth. Whereas the GCG, ROA, and CAR variables partially had a significant positive effect on the profit growth of commercial banks in the 2015-2018.” Keywords : Profit Growth, Non Performing Loan, Good Corporate Governance, Return On Assest, and Capital Adequacy Ratio”
ANALISIS PENGARUH PEUBAHAN ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Tahun 2018-2020) Linda Devita; M. Cholid Mawardi; 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

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Abstract

This study aims to determine whether cash flow information and accounting profit affect an investor in making investment decisions seen from the stock returns that will be obtained. Where this study also uses independent variables, namely operating cash flow, investment cash flow, funding cash flow and accounting profit. This study uses multiple linear regression analysis. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 which were carried out on 135 manufacturing companies. The results of the research on investment cash flow have a significant effect on stock returns and accounting earnings have a significant effect on stock returns. This indicates that investment cash flow information and accounting profit are considered in the disclosure of annual reports for investors in making decisions. And the other independent variables are not proven to have a significant effect on stock returns.Keywords: cash flow, accounting profit, stock returns and investment decisions.
PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Pada Mahasiswa Akuntansi Universitas Islam Malang) Nadliyah Wardha Miftahul Jannah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of learning Motivation, misuse of Information Technology, and Student Integrity on Academic Cheating. The population in this study were students of the Accounting Study Program of Malang Islamic University class of 2016. The sample was selected using random sampling and obtained 258 students. Ths research using multiple linear regression models. The results of this study indicate that Student Motivation and Integrity have no influence on academic cheating. Whereas misuse of Information Technology has an influence on academic cheating.Keywords: Motivation, Misuse of Information Technology, Integrity, academic cheating.
PENGARUH IMPLEMENTASI SISTEM MANAJEMEN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MALANG Listiya Ayuningsih; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (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 the implementation of SIMDA (Regional Management Information System), human resources and the application of government accounting standards on the quality of financial reports in the Malang Regency. Sanusi (2014) population is the entire collection of elements that show certain characteristics that can be used to make a collection. The set of elements shows the number of , while certain characteristics indicate the characteristics of the group. In practice, a researcher rarely conducts research on the entire set of elements (population). The element is the subject on which the measurement is made. . The population in this study were employees of BKAD (regional financial and asset agency) Malang regency. The results of this study indicate that the effect of simda implementation, human resources and the application of government accounting standards has a positive and significant effect on the quality of the local government's financial reports in Malang Regency.Keywords : SIMDA, Human Resources, Application of Accounting Standards.
Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Return Saham (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020) Farhan Faris Afif; Anik Malikah; 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 was aimed at demonstrating empirically the Influence of Environmental Performance on Environmental Disclosure and Economic Performance. The dependent variables in this research were the Environmental Disclosure and Economic Performance, while the independent variable was the Environmental Performance. The data collection method used purposive sampling. The study sample was ten mining companies listed on the Indonesia Stock Exchange and had a PROPER rate from the Ministry of Environment in 2011-2015. The data used in this research was secondary data. The data was analyzed using simple regression, Eviews ver 4.1. The results showed that the Environmental Performance significantly influence Environmental Disclosure and Economic Performance.Keyword : Environmental Performance, Environmental Disclosure, Economic Performance 
Analisis Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi, dan Pengalaman Kerja Terhadap Perilaku Keuangan (Studi Kasus pada Alumni Mahasiswa Akuntansi 2016 Fakultas Ekonomi Universitas Islam Malang) Moh. Mahrus Hadi; 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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Abstract

This study aims to determine the influence of financial literacy, learning in higher education and work experience on financial behavior. This research is a quantitative study. The sample of this study was a group of 100 respondents of FEB accounting student alumni Class of 2016, Islamic University of Malang. Data were analyzed using multiple linear regression analysis. Based on the results of data analysis, the results of the t-test indicate that: (1) Financial literacy has no significant effect on financial behavior. (2) Learning in higher education has no significant effect on financial behavior. (3) Work experience has no significant effect on financial behavior. Keywords: Financial literacy, learning in higher education, work experience, financial behavior
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