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All Journal JURNAL KIMIA SAINS DAN APLIKASI Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik JIKI CHEMICA Jurnal Teknik Kimia Jurnal Mahasiswa Fakultas Hukum Jurnal Kesehatan Hesti Wira Sakti Eksergi: Chemical Engineering Journal Seminar Nasional Teknik Kimia Kejuangan WARTA AGASTYA: JURNAL SEJARAH DAN PEMBELAJARANNYA TARBAWI: Jurnal Pendidikan Agama Islam TRIHAYU: Jurnal Pendidikan Ke-SD-an Jurnal Teknologi Bahan Alam Indonesia Journal of Halal Jurnal At-Tarbiyat (Jurnal Pendidikan Islam) Journals of Ners Community YUME : Journal of Management Jurnal Teknologi Jurnal Biomedika Kajian Bisnis STIE Widya Wiwaha Social, Humanities, and Educational Studies (SHEs): Conference Series Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) Media Manajemen Pendidikan Jurnal Inovasi Teknik Kimia ADIL : Jurnal Hukum Review of Islamic Economics and Finance Budimas : Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Equilibrium Journal of Chemical Engineering Qathrun Jurnal Keilmuan dan Pendidikan Islam Merpati Automotive Experiences Kajian Moral dan Kewarganegaraan Jurnal Manajemen dan Bisnis Prosiding University Research Colloquium JRAP (Jurnal Riset Akuntansi dan Perpajakan) Politeknosain e_Jurnal Ilmiah Riset Akuntansi E-JRM Science of Management and Students Research Journal (SMS) Jurnal Ilmiah Citra Ilmu : Kajian Kebudayaan dan Keislaman Bulletin of Chemical Reaction Engineering & Catalysis IJF (Indonesia Jurnal Farmasi)
Nur Hidayati
Universitas Muhammadiyah Surakarta
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PEMANFAATAN E-LEARNING BERBASIS WEBSITE SEBAGAI MEDIA PEMBELAJARAN MAHASISWA STIE INDONESIA MALANG Jhanua Rizal Idfiano; Nur Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTConventional Accounting systems and used a learning media such as blackboards, notebooks, ledgers, and calculator is a general thing and too boring in Indonesia. In this era, technology is experiencing rapid growth and adaptation for a curriculum and materials can be met best through online learning or can be referred to as e-learning. This study aims to determine how the use of e-learning-based website as a learning media for students STIE Indonesia Malang. This research uses qualitative descriptive and questionnaires as the main data. Analysis of the data in this study using data collection and data reduction after it's done will be continue to presentation of the data and drawing conclusions. The number of respondents in this study were 40 respondents. Results from this study is the use of e-learning-based website as a learning media for students STIE Indonesia Malang is has been used well, the suitability of the material content in e-learning with books and easily to understood, the operating system of e-learning-based website smoothly, value students' increased than before, the creation of a discussion forum so that questions can be answered effectively, and creating learning motivation of the students in learning activities.             Keyword: E-Learning, website, learning media
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI FAKULTAS EKONOMI & BISNIS UNIVERSITAS BRAWIJAYA MALANG Nur Eka Yanti; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRAKThis study aims to determine the effect of career, degree, economic andquality motivation on the interest of accounting students to take the accountingprofession education exam (PPAK). This study took a sample by distributingquestionnaires to students of the Faculty of Economics and Business, Universityof Brawijaya Accounting Study Program. The sampling technique uses purposivesampling. The data processed in this study were 73 respondents. The results of thestudy show that career, degree, economic and quality motivations simultaneouslyinfluence the interest in taking part in the accounting profession education(PPAK). Career, economic and quality motivation has a partial effect on theinterest in taking part in the accounting profession education (PPAK), while thedegree motivation does not affect the interest in taking part in the accountingprofession education (PPAK).Keywords: Career motivation, degree, economy, quality, interest in accountingprofession education (PPAK)
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MALANG UTARA Apriliana Apriliana; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTTax is an alternative source of potential state income, the right choice, and a stable amount, as well as a form of community contribution in the country's development. Indonesia is a large country, but state revenues from taxes are still low due to lack of awareness of people who have fulfilled the requirements of the object and the tax subject to pay taxes. The purpose of this study is to find out the factors that influence the compliance of paying taxes for taxpayers, these factors are: knowledge, understanding, and awareness of taxpayers, as well as service tax authorities. This type of research is a quantitative approach using questionnaire spread. The population in this study is a taxpayer at the Tax Office Pratama Malang Utara. While the sample in this study is the taxpayer who reports the Annual Notice until July 2019. There is a partial effect of variable knowledge, understanding, and awareness of taxpayers on compliance with paying taxes, while service tax authorities do not have a partial influence on compliance with paying taxes at KPP Pratama Malang Utara.Keywords: compliance with paying taxes, knowledge of taxpayers, understanding of taxpayers, and awareness of taxpayers, as well as service of tax authorities
PENGARUH PROFESIONALISME AUDITOR, GAYA KEPEMIMPINAN DAN KEPUASAN KERJA SEBAGAI PEMODERASI TERHADAP KUALITAS KINERJA AUDITOR PADA KAP MALANG Siti Masruroh; Nur Hidayati; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe quality of the audit is the result of the auditor's performance in fulfilling the tasks to be performed Concerned. Accountants need to be able to provide a high quality audit in order to have a high degree of accountability to the parties involved in the financial statements. The aim of this study is to analyze the influence of professionalism, management style and job satisfaction on the quality of the examiner's performance. The population in this study are accountants who work at the Chartered Accountancy in Malang with at least one year of professional experience. Sampling takes place using a dedicated sampling method and the number of samples is 58. This research is a form of explanatory research, and this research model is quantitatively descriptive, namely data related to numbers that still need to be processed and analyzed for research purposes. The method of data collection is done by distributing questionnaires directly to the examiner who works for the accounting firm in the city of Malang. The data analysis technique used in this studyis a multiple regression analysis technique. The results of the hypothesis test show that professionalism, leadership style and job satisfaction both have a positive and significant impact on the quality of the audit.Keywords: auditor, professionalism, management style, job satisfaction, explanation, questionnaire
PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE DAN DIVIDEN PAYOUT RATIO TERHADAP NILAI PERUSAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA TAHUN 2017-2018 Sarina Hi Djafar; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of profitability, leverage, firm size and dividend payout ratio on the value of manufacturing companies listed on the Stock Exchange in 2017-2018. This type of research is a type of quantitative research. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange, the sampling technique uses a purposive sampling method. Based on predetermined criteria, a sample of 50 companies was obtained with an observation period of 2 years. The analytical method used in this study is multiple linear analysis. The data used in this study is a secondary data type. The results of the study show that profitability and leverage affect the value of the company while firm size and dividend payout ratio do not affect the value of the company. Simultaneously profitability, leverage, firm size and dividend payout ratio have a significant effect on firm value. Keywords: Profitability, Leverage, Firm Size, Dividend Payout Ratio, Value Company
ANALISIS EFEKTIVITAS PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH KOTA MALANG TAHUN 2011-2016 Yunita Dwi Puspita; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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AbstractThe purpose of this study is to determine the effectiveness of local taxes of the Cityreal income in Malang on 2011-2016. The Research conducted at the Regional Tax Service(BP2D) Malang. The research method using descriptive research, data analysis method usedis quantitative method with secondary data. The research Conducted to measure aphenomenon of research by using the indicator of regional financial ratios to obtain anoverview of local tax revenue mechanisms on City real income (PAD) in order to achieveregional independence. The results of the analysis show that the level of effectiveness of localtaxes during the period of six years varies. The highest effectiveness rate in 2012 was 126%and in 2014 has the lowest effectiveness of 108%. Then the highest percentage When viewedfrom each local taxis from Entertainment taxes in 2012 which reached 159% and local taxesthat have the lowest percentage rates during the year of 2012-2016 from the advertisementtax in 2011 by 94% when compared with the other years . The low level of advertisement taxrate in 2011 was due to the fact that in 2011 the tax targets charged were higher whichcaused the realization of advertisement tax could not reach the good target.Keywords: Effectiveness, Local Tax, City real Income
PENGARUH PEMBELAJARAN BERBASIS PRAKTIKUM TERHADAP EFEKTIVITAS PEMBELAJARAN MAHASISWA AKUNTANSI UNISMA Ahmad Dani Dzakiyuddin; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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ABSTRACT This research was conducted to analyze "The Effect of Practicum Based Learning Against the Effectiveness of UNISMA Accounting Student Learning". The population in this study is the Accounting Students of the Faculty of Economics and Business, Islamic University of Malang. The samples in this study are students of class 2019 - 2020 Faculty of Economics and Business Accounting Study Program Malang Islamic University and students who are looking for Practices in Accounting, Introduction to Accounting, and Cost Accounting. Sampling technique in this study used purposive sampling technique. The analytical method used is Simple Linear Regression with analysis tools using SPSS. Practicum based learning can improve the effectiveness of learning for accounting students.Keywords: practicum learning, learning effectiveness
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN GROWTH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Sri Sukenti; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aimed to analyze the influence of profitability, liquidity, and growth variables on Corporate Social Responsibility (CSR) disclosure in the annual report of manufacturing companies in Indonesia Stock Exchange (IDX). Data that was used in this research was secondary data and sample was selected with purposive sampling method. The method used to measure CSR disclosure was content analysis. The method of measuring the content analysis was done by providing a checklist on CSR items in the company's annual financial statements. The design of this research was quantitative and sample research from 30 manufacturing companies in Indonesia Stock Exchange (IDX) period of 2013-2015. The analysis model for this research was using multiple linear regression analysis. Based on the results of the research analysis, it could be seen that the profitability and growth variables have a positive effect on CSR disclosure, while the liquidity variables have no positive effect on CSR disclosure.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH SEASONED EQUITY OFFERINGS (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Dwi Indarti Putri; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe aim of this research is to analysis the differences between FinancialPerformance Factory before and after Seasoned Equity Offerings. The variable ofthis research are Debt to Equity Ratio, Return on Asset, Return on Equity,and NetProfit Margin. Sample of the research is Factory which did Seasoned EquityOfferings Marked as Right Issue on 2012-2016 during two years before SEO andtwo years after SEO. Based on the result using Paired Sample t-test was gottenthat there is significant differences between Debt to Equity Ratio and Net ProfitMargin factory which is include listing two years before and two years after SEO.While for Return on Equity and Return on Asset there is no significant differencebetween two years before and two years after SEO.Keyword: Financial Performance, ROA, ROE, NPM, DER, Right Issue
PENGARUH VARIABILITAS HARGA POKOK PENJUALAN, RASIO LANCAR, VARIABILITAS PERSEDIAAN, PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN Shofyah Shofyah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONIn Financial Accounting Standards, inventory is one asset that has a fairly large value and is an important asset both in number and role in company activities. Inventory is also an important part of the company's activities, both trading companies and manufacturing companies, because inventory of one asset is very important as a source of corporate income. The purpose of this study is to determine the effect of cost of goods sold, current ratio, inventory variability, inventory turnover to the selection of inventory accounting methods. The object of this study consists of manufacturing companies listed on the Indonesian stock exchange from 2015-2017. The method used is statistics that aim to test hypotheses using the logistic regression method. According to the Statement of Financial Accounting Standards (PSAK) No. 14 (revised 2015), inventories are assets available for sale in terms of raw materials or equipment for use in the process or provision of services. The AVERAGE accounting method is used by most manufacturing companies. The AVERAGE method is used by 13 sample companies, while the FIFO method is used by 5 sample companies. Keywords: Cost of goods sold, current ratio, inventory variability, inventory turnover.
Co-Authors a agus Priyono Abd. Hakam Abdul Halik Abraham Nurcahyo ABS, M Khoirul Achmad Agus Priyono Adibatul Khumaira’Mirza Lutfallah Afdalul Aulad Afi Rahmat Slamet Agam Rizkiyan Ahmad Dani Dzakiyuddin Ahmad Fajri Aleria Irma Hatneny Alisa Mutia Sara Allysa Rochmadina Tjahyaningrum Andi Normala Anik Malikah Anisa Cahyani Aprilia Anisa Dwi Wandani Anisa Ur Rahmah Anniez Rachmawati APRILIANA APRILIANA Ardani Fadilah Ahmad Argoto Mahayana Arif Agung Saputro Arini Fitria Mustapita Avisya Lailatul Fadhilah Ayu Kharisma Putri Ayu Mayshella Putri Ayu Mir’atus Sholihah Bahri, Matahari Adihapsari Saiful Basalamah, Muhammad Ridwan Bayu Antiko Bella Saputri Beny Mahyudi Saputra Buchory Ms Budi Setio Zadi Cahyani Nurlaela Chusnul Chotimah Cindra Suryaputri Anggraeni Dania Ulva Deddy Rahman Saputra Denis Apriliyanto Denny Geovandi Putra Desti Ikromah Dewi Sulistyawati Diah Ayu Dian Eka Permata Sari Dian Kresnadipayana Diana Ambarwati Didi Dwi Anggoro Dwi Indarti Putri Dwiyani Sudaryanti Dyah Putri Anggraini Eggy Juan Prasetyo Eka Farida Elfrida B. Prihandini Elisa Putri Nastiti Ella Agustin ENI SETYOWATI Enita yuliasari Eris Dianawati Esti Widya Astuti Etty Saraswati Evi Rahayu Fadli Kemal Wusurwut Fahruddin Angga Pradana Fahrurrozi Rahman Faniati Dian Bakar Faqih Adam Faradina Rochmawati Ningrum Fariska Ayu Zulfiana fauzan Fauzan Fita Rusdian Ikawati Gigih As’ary Gregorius Prima Indra Budianto Halimatus Sya’diyah Hanifah Qoriroh Syalzabilah Hardianti Hardianti Hasna Nur Isnaini Heni Anggraini Hernik Farisia Herry Purnama Hunainah Hunainah Ichwan Haryadi Ifa Kurnia Sari Ifandari Ifandari Iis Nabila Ika Erniawati Ika Rahma Maulida Imroatus Sholikah IMRO’ATUS SHOLIHAH Indra Viki Hartoko Indradewa, Rhian Inggit Dwi Priliya Intan Dewi Sa’adah Ismy Dahlia Safitri Isnadiah Endang Mastuti Ita Athia J.M.V. Mulyadi Jaelani Chafidz Nur Shihab Jhanua Rizal Idfiano Joni Iskandar Junaidi Junaidi Junaidi Junaidi Karina Widyaswari Iin Kusumawati Keith Scott Khalikussabir, Khalikussabir Khoirulliati K Khozinatul Abror Kiky Candrawati Krisna Tiknanda Arman Kusmiyati Kusmiyati Laela Purnamasari Laila Maulatul Haq Lathifah Lathifah Latifatul Rochmah Lilis Murtuti Liria Rhosa Effendi Luqman Buchori Lutfi Zainul Hasan M. Cholid Mawardi Magvira Nurul Khoyima Malik Musthofa Mardiyono Mardiyono Maria Fransiska Utami Bugis Mawaddah Mawaddah Moch. Lucky Fahmi Moh. Amin Mohammad Amin Mohammad Rizal Muhamad Rizal Fatoni Muhammad Abdulah Zamzamy Muhammad Mujiburahman Muhammad Mujiburohman Muhammad Mujiburohman Muhammad Syahrul Wafa Muhammad Zulfikar Mu’izzatul Maghfiroh Najmudin A. Mumtaz Narimo Narimo Naufal Rifqi Syafruddin Neny Winarti Nida Nabila Nisrina Hasna Wardani Novanda Asalia Novi Panca Wardani Nukman Nador Nur Choliqfatus Azizah Nur Eka Yanti Nur Islamiyah Nur Septa Aminudin Nurhidayah Nurhidayah Nurul Patmawati Pardiman Pardiman Pramita Cindy Imannurya Prima Octaria Pramesti Putri Ekawati Putri Rahayu Putri Yudiastantri Qisthi Hanifa Maisarah Ragas Fitria Sina Murti Rahmah Puspita Sari Rahmatdatulah Rahmatdatulah Rahmawati Rahmawati Rania Nur Rachma Ratna Furi Ratna Tri Hardaningtyas, Ratna Tri Redi Hardianto Resa Widiamawarta Restu Millaningtyas Restu Zulaekha Riska Dwi Fitriana Riska Widia Rantasari Risma Khoyrunnisa Risna Nur Anggraini Riwahtini Riwahtini Riza Adi Kurniawan Rizal David Rizca Aulyana Rohmat Rohmat Rosyid Ash Shidiq Ruqayyah Ruqayyah Salma Silvia Nazihah Salsabila Alfi Ayu Shahara Salsabila, Unik Hanifah Salsalbila Junita Sari Santi Fitri Harianti Saraswati, Ety Sargio Sargio Sarina Hi Djafar Shofyah Shofyah Siti Asiyah Siti Fatimah Siti Mabruroh Siti masruroh Soebiyanto Soebiyanto Sri Sukenti Subur Widiyanto Subyati Furi Handayani Sulton Afkhar Nawafil Sumardiyono Sumardiyono Sunardi Sunardi Sunaryo, Hadi Supriyanto Supriyanto Suwardi, Suwardi Syuria Darma Putra TB Lukmanul Hakim Tiara Niken Pramesti Tica Aditya Avita Titik Pujiati TRI WULANDARI Tsamrotul Masrifatil Abadiah Twenty Vivi Kartika Ulfa Dwi Yanti H. Abubakar Ulfa Uswatul Hasanah Ulis Sa’adah Ulmansyah Yassir Umu Azizah Venni Dwi Silfiani Vira Violita Vivi Wijaya Lestari Wahib Khoiruddin Wahyu Annisa Mega Brilianti Wahyu Devi Satna Pambudi Wahyu Prawesthi Waluyo Budi Atmoko Yasa Yasmita Yayang Giana Putri Yayuk Astuti Yayuk Mundriyastutik Yohanes Indra Riskajaya Yongki Dwi Ardiansyah Yuanita Syaiful Yulia Dwi Tirtaasari Yunita Dwi Puspita Yunita Raj Alfan Putri Zahratul Trixie Harinda Zakiah Zakiah Zulfika Nur’aini