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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 Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto) Na’ila Sifaur Rohmah; 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

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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 Penerapan Green Accounting Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021 Nadilla Rahayu; Abdul Wahid Mahsuni; 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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The survival of a company depends on the company's ability to meet economic and social goals. Good company performance followed by good environmental performance can also increase good competitiveness for the company in the eyes of its stakeholders. Further developing the organization's ecological execution requires the idea of natural maintainability, one of which is the idea of green bookkeeping or otherwise called the idea of ecological bookkeeping. The concept of green accounting contains how companies disclose their environmental costs presented in financial reports to align company development with environmental functions and the distribution of benefits to the community around the company. The purpose of this study was to determine the effect of implementing green accounting on profitability in manufacturing companies listed on the IDX in 2019-2021. Sampling obtained 40 companies with 3 years of research so that the total becomes 120 samples based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that environmental performance, environmental disclosure and environmental costs simultaneously have a significant effect on profitability. environmental performance has a significant negative effect on profitability. environmental disclosure has no significant effect on profitability. environmental costs have a significant negative effect on profitability.Keywords: Environmental performance, environmental disclosure, environmental costs, profitability.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Independensi Auditor Moch. Fanni Ali Fikri; Anik Malikah; 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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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
Implementasi Pendekatan Balanced Scorecard Sebagai Tolak Ukur Kinerja Perusahaan pada PT. PLN ULP Lawang Lingga Aprilia Putri Yuana; Dwiyani Sudaryanti; 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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Performance is the result of work in quality and quantity that can be achieved by an employee in carrying out his main duties and functions as an employee in accordance with the responsibilities given or entrusted. The more rapid development, especially in the industrial sector, both home industries and large industries, causes the need for electricity supply to increase. This is a challenge for PT. PLN (Persero) ULP Lawang to improve performance in all aspects using a method that has an overall measurement variable, namely the Balanced scorecard. The purpose of this study was to determine the performance of PLN ULP Lawang as measured by using the Balanced scorecard. By using a qualitative method which is a research procedure that produces data in the form of written or spoken words from the observed behavior. Based on the results of the analysis of the performance measurement of PLN ULP Lawang using a Balanced scorecard, each perspective is said to be relatively good.Keywords: Balanced scorecard, performance, perspective, PT PLN (Persero) ULP Lawang
Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Karyawan pada Organisasi Perangkat Daerah Kota Malang Aviyanti Deah Azzaroh; Moh. Amin; 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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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.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Bangkalan) Aminatus Zahro; 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

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This study aims to determine the effect of taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer's environment on taxpayer compliance. researchers set active and registered individual taxpayers at the North Malang Primary Tax Service Office as the population. While the researchers used the Slovin formula in determining the sample with a total of 100 taxpayer respondents. The research method used is quantitative research of primary data with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using IBM SPSS tools. The results of this study indicate the results that taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer environment have a simultaneous effect on taxpayer compliance. While partially taxpayer awareness has a positive effect on taxpayer compliance, the quality of taxpayer services has no effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, and the taxpayer environment has no effect on taxpayer compliance.Keywords: Taxpayer awareness, taxpayer service quality, tax sanctions, taxpayer environment, taxpayer compliance.
Pengaruh Motivasi, Prestasi Belajar, dan Ekspektasi Kerja Terhadap Minat Mahasiswa Akuntansi Untuk Melanjutkan Studi Magister Akuntansi Amalia Belladina; 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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This study discusses The Influence of Motivation, Learning Achievement, and Job Expectation on The Interest of Accounting Students to Continue the Study of Masters in Accounting. This type of research is quantitative. The data collection method used is primary data by giving questionnaires to accounting students at the Islamic University of Malang, Maulana Malik Ibrahim State Islamic University of Malang, and the State University of Malang. The sampling used purposive sampling technique which resulted in a sample of 188 respondents. The analysis technique used is multiple linear regression analysis. The results showed that the variable of Motivation, Learning Achievement, and Job Expectation had a simultaneous and partial effect on The Interest in Continuing Masters Studies. Keywords: motivation, Learning Achievement, Job Expectation, Interest in Continuing Masters Studies.
Pengaruh Tingkat Penghasilan, Sanksi Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Gresik) Sintya Ayu Febriyanti; 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

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This study aims to determine the effect of income levels, tax sanctions and tax knowledge on individual taxpayer compliance (a case study at KPP Pratama Gresik). The independent variables in this study are the level of income, tax sanctions and knowledge of taxation while the dependent variable is individual taxpayer compliance. 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 individual taxpayers who are registered at KPP Pratama Gresik. The data collection technique uses the slovin formula. Based on this method, the number of individual taxpayers used is 100 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 income level variable had no effect on individual taxpayer compliance (0.567 > 0 .05), the tax penalty variable has a positive and significant effect on taxpayer compliance (0.007 <0.05), and the tax knowledge variable has a positive and significant effect on taxpayer compliance (0.033 <0.05).Keywords: Income level, tax sanctions, tax knowledge and individual taxpayer compliance 
Analisis Hubungan Belanja Modal dan Belanja Pemeliharaan pada Anggaran Pemerintah Kabupaten Malang Erik Setiyawan; 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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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 Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Halmahera Tengah Maryani Sabtu; Dwiyani Sudaryanti; 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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This study aims to determine how the influence of human resource competence, the application of government accounting standards, and the application of regional financial accounting systems on the quality of financial reports. This research is a type of quantitative research, with a total of 95 employees in the financial sector of the regional government of Central Halmahera as the sample in this study. The data collection method used a questionnaire distributed via 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 the study it is known that the human resource competency variable obtains a significance value of 0.029 <0.005 then H2 is accepted and H0 is rejected, the variable of application of government accounting standards obtains a significance value of 0.923 > 0.05 then H3 is rejected and H0 is accepted, the variable of application of the regional financial accounting system obtains significance value of 0.032 <0.05 then H4 is accepted and H0 is rejected. Based on this explanation, it can be concluded that the competence of human resources and the application of regional financial accounting systems have a partial effect on the quality of financial reports. On the other hand, the variable of applying accounting standards was found to have no partial effect on the financial statements.Keywords: Human resources, government accounting standards, financial accounting systems, quality of financial reports
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