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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) e_Jurnal Ilmiah Riset Akuntansi
Anwar, Siti Aminah
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Economics, Econometrics & Finance Education Social Sciences

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Corporate Social Responsibility Sebagai Variabel Moderating Kinerja Keuangan Dengan Nilai Perusahaan Janan, Muhammad Fathul; Mawardi, M. Cholid; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to analyze the influence of Corporate Social Responsibility (CSR) as a moderating variable on the relationship between financial performance and company value in banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The data collection method used is the documentation method using banking company financial report data obtained from the official website of the Indonesia Stock Exchange. The research sample was 11 banking companies. Sampling from the population uses purposive sampling technique. The results of this research using multiple linear regression show that financial performance as proxied by ROA has a significant positive effect on company value, CSR has a significant negative effect on company value, and CSR disclosure as a moderating variable of financial performance has an insignificant negative effect on company value.Keyword : Financial performance, corporate social responsibility, and company value. 
Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2021) Prinanta, Ledys Juncia; Amin, Moh.; Anwar, Siti Aminah
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 responsibility of a company consists of three important aspects, namely financial, social and environmental. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. Because, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. This study aims to determine 1). influence of environmental performance on financial performance, 2). Effect of environmental costs on financial performance, and 3). Company size on financial performance. Sampling in this study using purposive sampling method. The sample for this research is 100 manufacturing companies listed on the IDX in 2019-2020. The data analysis technique used is multiple linear regression, with descriptive analysis tests, normality tests, classic assumption tests, coefficient determination tests, partial tests and simultaneous tests to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) environmental performance has an effect on financial performance, 2) environmental costs have a negative and significant effect on financial performance, 3) company size has an effect on financial performance.Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
Pengaruh Lingkungan Keluarga, Pengetahuan Kewirausahaan, Kepribadian dan Motivasi Terhadap Minat Berwirausaha Dengan Self Efficacy Sebagai Variabel Moderating Nengrum, Adela Pangestiti Hayu; Mawardi, M. Cholid; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to examine the influence of family environment, entrepreneurial knowledge, personality and motivation on interest in entrepreneurship with self-efficacy as a moderating variable in accounting students at Unisma, UMM, UIN Malang. Environment, entrepreneurial knowledge, personality and motivation are considered as independent variables, entrepreneurial interest is the dependent variable, while self-efficacy is a moderating variable. The methodology used in this research is a quantitative approach. Primary data was obtained through distributing questionnaires. The target population is accounting students class of 2020 at Unisma, UMM, UIN Malang, with a sample size determined using the Slovin formula of 85 respondents. The hypothesis was tested using statistical analysis including descriptive statistics, research instrument tests, normality test, classical assumption test, Moderate Regression Analysis (MRA), and hypothesis testing using SPSS Version 29. The test results showed that the family environment did not have a significant effect on interest in entrepreneurship. Entrepreneurial knowledge, personality and motivation have a significant effect on interest in entrepreneurship, self-efficacy does not moderate the influence of the family environment on interest in entrepreneurship. In addition, self-efficacy moderates the influence of entrepreneurial knowledge, personality, and motivation on entrepreneurial interest.Keywords: Family environment, entrepreneurial knowledge, personality, motivation, interest in entrepreneurship, self-efficacy.
Implementasi Sistem Enterprise Resource Planning Berbasis Odoo Modul Accounting dengan Metode RAD pada PT Sukamakmur Food Sukses Luthfiana, Nuria; Sudaryanti, Dwiyani; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study was conducted to implement the Enterprise Resource Planning software Odoo accounting module using the Rapid Application Development method in a manufacturing company that focuses on overcoming problems in the company's financial division such as inventory values, budgets, proof of expenses and receipts, journal entries to the required financial statements automatically. This research is case study research with a qualitative approach so that the data to be generated is descriptive and the analysis is carried out inductively in a medium-sized manufacturing company with data analysis in the use of the RAD method that begins with planning needs, system design, to implementation. The results obtained have been in the form of implementing an ERP system Odoo accounting module that provides solutions to problems in the company's business processes. from the results of the analysis that the ERP system is able to help companies to be able to control operational activities in just one system which has many integrated modules so as to generate financial reports that are automatically available. This research shows that the system implementation is successful in reducing several errors that cause problems and increasing effectiveness and efficiency in managing company resources.Keyword: ERP system, software ERP Odoo, RAD method, accounting, journal, budget, automated reports
Pengaruh Motivasi dan Biaya Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti PPAk Ni’mah, Nazilatin; Mawardi, M. Cholid; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The purpose of this study is to analyze and examine the influence of motivation and cost of education on accounting students' interest in professional accounting education (PPAK). This study was conducted among. The investigation will last from October 2023 until completion. The research subjects are students of Unisma Accounting Department of FEB. Sampling was carried out using a purposive sampling method according to established criteria, and a total of 163 samples were collected. Research results show that both motivation and study costs significantly influence accounting students' interest in participating in PPAk. Motivation has a significant positive effect on the happiness of accounting students participating in PPA, and educational costs have a significant positive effect on the happiness of accounting students participating in PPAk.Keywords: Student Interest, motivation and education costs
Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Serta Pengelolaan Dana Zakat (Studi Kasus BAZNAS Kab. Malang) Ramadhiyani, Laila Qaddariah; Askandar, Noor Shodiq; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research is based on information about the application of PSAK 109 which is designed for financial statements for zakat, infaq and alms, where the case study of this research is at BAZNAS, Malang District, located in Kepanjen. This type of research uses qualitative research with an analytical descriptive method approach, using primary and secondary data, this data collection technique uses previous literature, interviews and documentation. The simplification of this research revealed that BAZNAS Malang Regency has used PSAK 109, it's just that in the distribution of funds it does not specifically mention zakat recipients and the distribution of zakat funds is distributed through the program.Keywords : BAZNAS Kab. Malang, PSAK 109, zakat
Pengaruh Kompetensi, Etika Auditor dan Teknologi Informasi Terhadap Kualitas Audit (Studi Empiris pada KAP Kota Malang) Faryantri, Aryundah Siwi; Malikah, Anik; Anwar, Siti Aminah
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 increasingly transparent era of globalization requires that every company is more competent in presenting financial reports. The reports presented must be in accordance with applicable accounting principles so that they can be well received by interested parties in making decisions. In this case, the importance of the role of the auditor as a liaison between the interests of investors as users of financial reports and companies as providers of financial reports. Therefore, it is necessary to carry out an audit of the financial statements in determining an opinion on the financial statements. The goal of this study was to find out how information technology, auditor ethics, and competence affect audit quality. Sampling obtained 40 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that competence, auditor ethics and information technology have a significant positive effect on audit quality. Competence has a significant positive effect on audit quality. Audit quality is significantly improved by auditor ethics. Audit Quality is significantly improved by information technology.Keywords: Competence, auditor ethics, information technology, audit quality.
Dampak Privatisasi pada Kinerja Keuangan Badan Usaha Milik Negara Pratiwi, Dwi Agustin; Malikah, Anik; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Companies that function well are guaranteed to survive because they gain public trust, thereby providing people with comfort in investing in the company. A company's performance can be measured using various indicators. In this research, profitability is measured by return on equity (ROE), which is the ratio of net profit after tax to equity used to measure the level of return on shareholder investment. The privatization of BUMN in Indonesia explains that privatization causes significant changes in the nature and structure of company owners and management personnel, which ultimately has a significant impact on the performance of the privatized company. BUMN often receive the attention of important parts of society. Due to being too consumptive in the use of existing resources, criminal acts of corruption and poor profitability, BUMN is considered an inefficient business unit. The aim of this research is to find and analyze differences in the financial performance of BUMN before and after privatization.Keywords: Privatization, Financial Performance
Pengaruh Tingkat Inflasi, Solvabilitas dan Profitabilitas Terhadap Harga Saham Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Salsabila, Diva Azka; Amin, Moh.; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This have a look at become performed to investigate the effect of the solvency ratio of inflation and profitability on stock expenses Case studies of producing corporations within the consumer items enterprise subsector listed at the Indonesian inventory trade in 2018-2020. The pattern used in this examine is a producing agency inside the patron items industry subsector that is indexed at the Indonesian stock change (IDX) for the duration 2018-2020. primarily based at the effects of the checking out inside the previous chapter, it could be concluded that the simultaneous test effects display that profitability and solvency have a significant impact on the proportion prices of manufacturing agencies inside the client goods enterprise subsector listed at the Indonesian inventory trade in 2018-2020. Partial check outcomes show that inflation does now not have a massive effect on the stock fees of producing corporations inside the customer goods enterprise subsector indexed at the Indonesian stock change in 2018-2020. Partial check effects display that solvency and profitability have a fantastic and massive effect on the proportion expenses of manufacturing companies inside the customer goods industry subsector listed at the Indonesian stock alternate in 2018-2020.Keywords: Inflation, profitability, solvency, share price.
Pengaruh Independensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Auditor Fauziah, Novita Wahyu; Sudaryanti, Dwiyani; Anwar, Siti Aminah
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 influence of independence, accountability and auditor ethics on auditor quality. The independent variables in this study are the independence, accountability and auditor ethics of the auditor quality, while the dependent variable is the quality of the auditor. This type of research is quantitative research, because the data that used in the form is numerical data. The source of this research data is primary data with the data collection method in the form of questionnaires. The population in this study is auditors who work in Public Accounting Firms in Malang city. The data retrieval technique uses the slovin formula. Based on this method, the number of auditors used was 100 respondents. Hypotheses tested using descriptive statistical analysis, instrument tests, normality tests, classical assumption tests, multiple linear regression tests and hypothesis tests using SPSS Version 22 tools. The results showed that the variable that independence had a negative and significant effect on auditor quality (0.025 < 0.05), while the accountability variable had a positive and significant effect on auditor quality (0.000 < 0.05) and auditor ethics variables had a negative and significant effect on auditor quality (0.49 < 0.05).Keywords: Independence, accountability, auditor ethics, auditor quality
Co-Authors Anik Malikah Ardiansyah, Hasbi Maftuh Arif, Rohmat Cahyani, Nova Dwi Choiriyah, Anita Nur Dewi Amelia, Dewi Dwiyani Sudaryanti Eris Dianawati Faryantri, Aryundah Siwi Fauzi, Muhammad Azhar Ilham Fauziah, Novita Wahyu Fauziah, Putri Roifatul Hariyadi, Riyan Huda, Muhammad Darul Janan, Muhammad Fathul Jeni Susyanti Junaidi Junaidi K. Zufri, Ansharullah Khoirudin, Muhammad KHOIRUL ANAM Kurniawan, Tio Candra Luthfiana, Nuria M. Cholid Mawardi Moh. Amin Muhamad, Razzan Zaki Mulyani, Dewi Sri Nengrum, Adela Pangestiti Hayu Ni’mah, Nazilatin Noor Shodiq Askandar Nurmeisida, Tri Pratiwi, Dwi Agustin Priana, Farchan Nugraha Prinanta, Ledys Juncia Ramadhiyani, Laila Qaddariah Rochman, Syaiful Fatur Salsabila, Diva Azka Setyantoro, Delly Isnatani Dalove Sulton, Muhammad Tasya, Ratma Ana Yuliati, Rosa