Article Per Year (5 Year)
p-Index From 2020 - 2025
2.937
P-Index
This Author published in this journals
All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) e_Jurnal Ilmiah Riset Akuntansi
Anwar, Siti Aminah
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Analisis Persepsi Tentang Brevet Pajak dan Pertimbangan Pasar Kerja Terhadap Minat Karir di Bidang Perpajakan (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang dan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang) Kurniawan, Tio Candra; 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

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

Abstract

Tax brevet training needs to be held to hone skills and add expertise to graduates of accounting degrees. Tax brevet training is an important component for accounting graduates who are interested in working in the field of taxation. Consideration of the labor market is something that must be done because this relates to the job to be chosen in the future. Careers in the field of taxation are less desirable so that accounting students have great opportunities. Profession in the field of taxation is needed so that taxation in Indonesia can run well. The lack of interest of accounting students for a career in the field of taxation is due to the lack of knowledge and expertise of students in the field of taxation.Keyword: Tax brevet, labor market considerations, interest in a career in taxation
Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM (Studi Kasus Industri Permen Lolipop Kecamatan Lowokwaru Kota Malang) Amelia, Dewi; Afifudin, Afifudin; Anwar, Siti Aminah
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 analyze the application of accounting standards for Micro, Small and Medium Entities (SAK-EMKM) in presenting financial reports at Lollipop Candy Shop MSMEs in Lowokwaru sub-district. The research method uses a qualitative approach with a field study type of research while the research subjects are MSME Lollipop Shop business actors using primary data sources in the form of interviews and observations as well as secondary data sources in the form of documentation and several financial records of Lollipop Shop MSMEs as well as data analysis carried out through stages of data collection, data reduction, data presentation and conclusion drawing. The results of the research stated that Lollipop Shop MSMEs had recorded several simple financial reports including recognition, measurement, presentation and disclosure, but Lollipop Shop MSMEs in Lowokwaru District as a whole stated that they were not aware of the existence of the new financial accounting standard, namely SAK-EMKM.Keywords : Financial report, SAK EMKM, micro business
Analisis Faktor-Faktor Masyarakat Lebih Memilih Investasi Dalam Deposito Dari Pada Produk Investasi Lain Setyantoro, Delly Isnatani Dalove; 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

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

Abstract

This study aims to determine the factors of the level of profit sharing, terms, service, security, cost, and location influence the public in choosing to invest in deposits over other investment products. This research is a quantitative research approach. Collecting data in this study using a questionnaire method (questionnaire). The data analysis method used in this study uses the factor analysis method with Validity Test, Reliability Test, Classical Assumption Test, Mukticolionarity Test, Heteroscedasticity Test, Normality Test, Descriptive Statistics and Sample t-test. The results of this study indicate that the variables in this study are profit sharing (X1) with a Significance value (Sig) variable. it has a significance value <0.05, which means that this variable influences the decision to invest in deposits. Meanwhile, the service level variable (X3) has a significance value of 0.861, or >0.05, which means that the service level variable (X3) has no effect on the decision to invest in deposits rather than investing in others.Keywords: Deposits , Community factors, Investment.
Analisa Teknikal Pergerakan Harga Saham untuk Menentukan Keputusan Investasi yang Terdaftar di BEI (Studi pada Sektor Tambang) Choiriyah, Anita Nur; 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

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

Abstract

The act of placing assets in the form of assets or funds in something that is anticipated to produce income or increase in value in the future is known as investment. Investors can invest in stocks using a long-term strategy to get profits, but there are other ways that can be used to develop funds from stock investment, namely stock trading (trading). This study aims to find out when the momentum is right to buy or sell shares in the mining sub-sector. This type of research uses descriptive qualitative, with a total of thirteen samples, this study uses four indicators, namely candlesticks, Moving Average, Relative Strange Index, and Fibonacci Retracement. The data used in secondary data research where the data is obtained from IDX. The results of this study resulted in seven investment recommendations for mining sector stocks that can be purchased in the 2019-2022 period. The author recommends choosing one of the thirteen samples, namely the MDKA company, because the movement of these shares is more stable, and each year has a very large profit.Keywords: Stock investment, investment decision, technical analysis, candlestick, moving average, relative strange index, fibonacci retracement, and stock recommendations
Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2021 Priana, Farchan Nugraha; Amin, Moh.; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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

Abstract

The COVID-19 pandemic that has hit the world since December 2019 has become a disaster and economic crisis throughout the world. One of the risks that a company may face is financial distress. There are several financial ratios that can be used to predict financial distress, namely liquidity, profitability and leverage ratios. This research aims to determine the effect of liquidity, profitability, and leverage on financial distress, the effect of liquidity on financial distress, the effect of profitability on financial distress, and the effect of leverage on financial distress. The data used in this research can come from financial reports. The data collection method in this research is document analysis. The population in this research are manufacturing companies on the BEI. The sampling technique used was purposive sampling. The method used in this research is a quantitative method using descriptive statistical analysis, normality analysis, classical hypothesis analysis, multiple segment regression analysis and hypothesis analysis, where data is analyzed using quantitative methods. SPSS. The results of this research show that liquidity, profitability and leverage have a simultaneous effect on financial distress, liquidity has a positive and significant effect on financial distress, profitability has a positive and significant effect on financial distress, and leverage has no effect on financial distress.Keyword: Financial distress, liquidity ratio, profitability ratio, leverage ratio.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2019 – 2021 Fauziah, Putri Roifatul; Afifudin, Afifudin; Anwar, Siti Aminah
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 explain the factors that influence the disclosure of Islamic social reporting in companies listed on the Jakarta Islamic Index. The independent variable indicators of this research are profitability, company size, company age, and leverage. The dependent variable indicator of this research is Islamic Social Reporting (ISR). The data used is secondary data, obtained from the Unisma Faculty of Economics and Business Investment Gallery and the official website www.idx.co.id. Sampling was carried out using purposive sampling method. The sample for this research is 22 companies registered in the Jakarta Islamic Index for the 2019-2021 period. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously Profitability, Firm Age, Firm Size and Leverage have a significant effect on Islamic Social Reporting. partially shows that Profitability has no effect on Islamic Social Reporting. partially shows that Firm Age, Firm Size and Leverage have a significant effect on Islamic Social ReportingKeywords: Profitability, Company Size, Company Age, Leverage, Islamic Social Reporting
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Malang Utara Ardiansyah, Hasbi Maftuh; Afifudin, Afifudin; Anwar, Siti Aminah
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

An increase in state revenue from the taxation sector as a source of financing that is still possible, based on the number of tax payments from year to year, is expected to increase in view of the increasing population. One type of tax that is a source of revenue is income tax. Income tax is a type of subjective tax that is obligated to be attached to the tax subject concerned. Taxpayer Awareness, Tax Sanctions, Tax Knowledge, and tax authorities play a very important role in the success of a taxation. The population in this study are individual taxpayers who are registered at KPP Pratama Malang Utara. Sampling in this study using the slovin formula. 99 data were used and processed using SPSS 29.0 for windows. The results of this study indicate that taxpayer awareness has an effect on income tax receipts, tax sanctions have an effect on income tax receipts, tax knowledge on income tax receipts, and tax authorities have no effect on income tax receipts.Keywords: Income tax, tax sanctions, tax knowledge, tax understanding, and tax authorities
Pengaruh Return on Equity (ROE), Net Profit Margin (NPM) Dan Return on Assets (ROA) Terhadap Harga Saham yang Terdaftar dalam Indeks Emiten LQ45 Periode 2019-2021 Hariyadi, Riyan; Afifudin, Afifudin; Anwar, Siti Aminah
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 and analyze the simultaneous and partial effect of Return On Equity (ROE), Net Profit Margin (NPM) and Return On Assets (ROA) from the stock costs of organizations remembered for the LQ45 Record during the 2019-2021 period. The location of this study can be viewed on the Indonesian Stock Exchange (idx.co.id) website. This is a quantitative study where data is obtained by downloading data from the financial reports of companies in the LQ45 index for the 2019-2021 period. The sampling technique in this study used purposed sampling technique with certain considerations. Based on these criteria, the number of issuers is 29. Data were analyzed using various linear regression tests, autocorrelation tests and determination tests. Given the consequences of examining the information, the consequences of the F test show the same time Return On Equity, Net Profit Margin and Return On Assets affect stock costs in organizations recorded in the LQ45 list for the 2019 - 2021 period. Furthermore, the results of the t test show that Return On Equity (ROE) has a significant positive effect on stock prices in companies listed in the LQ45 index for the 2019 – 2021 period. Net Profit Margin (NPM) and Return On Assets (ROA) have no significant positive effect on stock prices in companies listed in the LQ45 index 2019 – 2021 period. The score of the determination test show that the percentage is 68.7%, where share prices can be influenced by Return On Equity, Net Profit Margin and Return On Assets. For investors, it is better if before investing in an investor company, examine further related to the financial situation of a company so that the company will not be disadvantaged even if the company can’t achieve the return on investment that investors expect .Keywords: Stock price, return on equity (ROE), net profit margin (NPM) and return on assets (ROA).
Analisis Anggaran Biaya Produksi Sebagai Alat Perencanaan dan Pengendalian Biaya Produksi (Studi Empiris UD. Bosikan Budidaya Ikan Lele Kepanjen) Fauzi, Muhammad Azhar Ilham; Junaidi, Junaidi; Anwar, Siti Aminah
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

With the increasing consumption of catfish by the public, catfish farming is now also in high demand. As well as supported by existing data from the Ministry of Marine Affairs and Fisheries. A budget is a financial plan designed for future activities in accordance with the objectives of a business. Planning is a process that can produce future plans in making a decision. Control is the most important factor in a business to manage the plan so that it can be fulfilled. Production costs are the price that needs to be paid to convert raw goods into finished goods. Catfish farming is one of the businesses that requires careful planning in terms of its production cost budget. In thi research for the budget and realization can be controlled and for the profits in production I, II and III can already cover expenses in the budget for making the pond and the needs in the budget provided. There are several limitations in this research, namely the production cost budget and this research only uses one object under study.Keywords: Planning and controlling production costs of catfish farming
Website Desa Sebagai Wadah Potensi Ekonomi Mandiri Desa di Era Revolusi Industri 4.0 Anwar, Siti Aminah; Sulton, Muhammad; K. Zufri, Ansharullah; Arif, Rohmat; Khoirudin, Muhammad; Rochman, Syaiful Fatur; Huda, Muhammad Darul; Cahyani, Nova Dwi; Mulyani, Dewi Sri; Nurmeisida, Tri; Tasya, Ratma Ana
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 1 No. 2 (2020)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v1i2.6479

Abstract

Berbagai permasalahan terkait pembangunan  dan  keterbatasan infrastruktur,  maka  penggunaan  dan pemanfaatan TIK  tidak  dijadikan  prioritas utama  oleh  pemerintahan  desa. Kesenjangan digital antara masyarakat perkotaan dan pedesaan seperti telepon seluler, komputer, maupun internet, serta ketersediaan SDM berbasis IT. Dengan demikian peserta KKN-PPM Tematik Unisma melalukan pengembangan website Desa dengan tujuan sebagai sarana akuntabilitas dan transparansi publik serta promosi potensi-potensi wisata desa. Metode penelitian yang digunakan adalah penelitian kualitatif dengan sampel yaitu potensi desa Amadanom. Hasil penelitian terkait pengembangan website dapat meningkatkan pendapatan warga desa amadanom dan segala potensi desa akan dipromosikan dalam website sehingga orang luar akan merasa tertarik mengunjungi tempat wisata di Desa Amadanom.
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