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

 6   7   8   9   10 
PENGARUH PEMBAYARAN PAJAK PARKIR MELALUI E-PARKING DALAM MENINGKATKAN OMZET PENDAPATAN ASLI DAERAH KOTA SURABAYA Monica Gandasari; Junaidi Junaidi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.017 KB)

Abstract

ABSTRACTThe large number of vehicle users who park their vehicles on the side of the road can bring many losses such as increasing the degree of saturation or increasing density due to reducing the capacity of the road to accommodate the volume load of passing vehicles. This study aims to examine the effect of parking tax via electronic (e-parking) on the Regional Original Income (PAD) of Surabaya City during the 2017-2020 period. Meanwhile, the population used data from the Parking-Q company that engaged in parking engineering. The sampling technique used a saturated sampling technique or what is called a census, namely by using all data from the population. This study took 77 samples from all data contained in the population. Technical analysis uses simple regression because it only uses one Keywords: E-parking, Regional Taxes, Local Own Revenue
PENGARUH IMPLEMENTASI IFRS DALAM INDEKS GRAY: LEVERAGE, LIKUIDITAS, PROFIBILITAS, PORSI SAHAM PABLIK TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN Inti Sari; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.006 KB)

Abstract

This study aims to determine the effect of IFRS implementation in the gray leverage index, liquidity, profitability, and the share of public shares on the disclosure of financial statements. The population in this study are manufacturing companies in the food industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative research to retrieve secondary data sourced from the financial statements of manufacturing companies in the food industry sector listed on the Indonesia Stock Exchange (IDX). There are 18 companies that are sampled in this study. This study uses multiple regression analysis. The result of this research is that the gray leverage index, gray liquidity index, profitability gray index and gray index of public shares have an influence on the disclosure of financial statements. Partially, the gray leverage index variable has no effect on the disclosure of financial statements. The gray liquidity index variable has no effect on the disclosure of financial statements. Profitability gray index variable has no effect on financial statement disclosure. While partially the gray index variable, the portion of public shares has a positive effect on the disclosure of financial statements.Keywords: Gray Leverage Index, Liquidity Gray Index, Profitability Gray Index, Gray Index of Public Stock Portions and Financial Statements Disclosures
PENGARUH PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT BELAJAR DAN KEPERCAYAAN DIRI SEBAGAI PEMEDIASI (STUDI PADA MAHASISWA AKUNTANSI FEB UNIVERSITAS ISLAM MALANG) Danang Guntoro; 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 (404.746 KB)

Abstract

This study aims to determine the effect of learning behavior on accounting understanding with interest in learning and self-confidence as a mediator in Accounting Students Class 2017, Faculty of Economics and Business (FEB), Islamic University of Malang. This study used primary data and the sample used in this study was 257, based on the slovin calculation, the sample obtained was 157 respondents. Questionnaires distributed as many as 157 questionnaires to respondents who are students of the Islamic University of Malang majoring. Questionnaires that did not return 0 and the number of questionnaires that were filled out incompletely were 6 respondents. So that the questionnaires that can be processed are 151.Keyword : learning behavior, level of accounting understanding, interest in learning, confidence as a mediator
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 | Full PDF (346.744 KB) | 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 Profitabilitas dan Leverage Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Brilliant Imani Harlistina; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
Pengaruh Literasi Keuangan, Sikap Keuangan dan Pengetahuan Keuangan Terhadap Perilaku Manajemen Keuangan Mahasiswa Jurusan Akuntansi Universitas Islam Malang Angkatan Tahun 2019 Muhammad Syahrevi Alfitra; Arista Fauzi Kartika Sari; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this world money is always related to humans in everyday life to meet their needs. In the use of money, there are differences between one and the other so that some are wise to use money properly and some are not. To avoid bad financial control, one must manage finances well. The purpose of this study was to determine the effect of financial literacy, financial attitudes and financial knowledge on financial management behavior of students majoring in accounting at the Islamic University of Malang. Sampling obtained 80 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that Financial Literacy, Financial Attitudes and Financial Knowledge have a significant positive effect on Financial Management Behavior. Financial Literacy has a significant positive effect on Financial Management Behavior. Financial Attitude has no significant effect on Financial Management Behavior. Financial Knowledge has a significant positive effect on Financial Management Behavior.Keywords: Financial Literacy, Financial Attitude, Financial Knowledge, Financial Management Behavior.
Pengaruh Penerapan Sistem E-Filing, Kesadaran Pelaporan Pajak dan Pemahaman Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Blitar) Devi Kartikasari; Noor Shodiq Askandar; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to learn more about the implementation of an e-filing system, tax reporting awareness, tax comprehension, and taxpayer compliance. The research was quantitative. The population of the study is made up of individual taxpayers registered at the KPP Pratama Blitar. Purposive sampling was used in this study. With a total sample of 107 respondents, the slovin formula was used to calculate sampling. Furthermore, the data analysis technique employed multiple linear regression. According to the findings of the study, the implementation of an e-filing system, tax reporting awareness, and tax comprehension all had a positive effect on taxpayer compliance.Keywords: implementation of an e-filing system, taxpayers reporting awareness, tax comprehension, taxpayer compliance
Pengaruh Lingkungan Kerja, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang) Venni Endina Putri; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine how the influence of work environment, financial rewards, and labor market considerations on accounting students' career choices as public accountants. This research is a type of quantitative research, using 141 students of the Islamic University of Malang Accounting Study Program class of 2019 as a sample in this study. The data was collected using a questionnaire utilizing Google Forms with a Likert scale, namely 1 strongly disagree, 2 disagree, 3 neutral, 4 agree, and 5 strongly agree. Based on the results of research on the Accounting study program students class of 2019, it was found that the work environment obtained a significance value of 0.000 <0.05, so H0 was rejected and H1a was accepted, the financial reward variable obtained a significance value of 0.001 <0.05, so H0 was rejected and H1b was accepted, the job market consideration variable obtained a significant value of 0.000< 0.05, H0 was rejected and H1c was accepted. Based on this explanation, it can be said that the work environment, and financial rewards, and the job market Considerations affect the career choice of accounting students as public accountants.Keywords: Work environment, financial rewards, labor market considerations, career selection of accounting students as public accountants.
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) Nur Hofifah; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 Independensi, Pengalaman Kerja, Due Profesional Care, dan Akuntabilitas terhadap Kualitas Audit di KAP Malang Muhammad Faris Nugraha; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
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