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FUNGSI AUDIT INTERNAL DAN PENGENDALIAN INTERNAL DALAM PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi pada Perusahaan SPBU di Kota Malang ) Laela Purnamasari; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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This survey was conducted to analyze the impact of internal auditors and internal controls on the implementation of good corporate governance. The sample in this survey was 55 Malang gas station employees. The analysis tool used is SPSS version 22 with multiple linear regression analysis methods. Based on the findings of the previous chapter, the results of internal auditors and internal controls can simultaneously influence the implementation of good corporate governance. In part, the internal auditor variable has a positive effect on good corporate governance practices. Internal control variables partially affect good corporate governance enforcementProposal Keywords: Quality Audit, Earning Response Coefficient (ERC) and Manufacturing Company
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBIAYAAN MUSYARAKAH DI KSU BMT SARANA WIRASWASTA MUSLIM MALANG Sargio Sargio; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTIn conducting its activities, sharia companies desperately need a clearinformation to make decisions. One type of information required is accountinginformation financing that can support the survival of sharia companies.Musharaka finance accounting information system is one of the sub accountinginformation system that explains how should musyarakah financing activities inthe sharia company is done so that manipulation action can be avoided. Syariahcompanies have done various ways to achieve the goal, the way that donecertainly has the ability to generate profits. To achieve these goals, shariacompanies rely on financing activities, the greater the volume of financing, thegreater the profit that can be obtained by sharia companies. The shariacompanies have three goals in financing: increasing the volume of financing,increasing the profit of sharia companies, and showing the development of shariacompanies. The importance for sharia companies to analyze the informationsystem of financing, because financing is a source of income for shariacompanies. Successful financing is the financing that made it to the greatestprofit. With the increase in financing, the profit that can be obtained by shariacompanies will increase and will be able to maintain its survival. With theexistence of an accounting information system of musyarakah financing,financing activities of sharia companies are expected to run well. In addition,with the existence of a good accounting information system financing will helpsharia companies provide information useful for management, so thatmanagement can take the decision to do the financing appropriately.Keywords: finance accounting information system.
PENGARUH DESENTRALISASI FISKAL, LUAS WILAYAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP PENGALOKASIAN BELANJA MODAL (Studi Empiris Pada Kabupaten Dan Kota Di Provinsi Jawa Timur) Cahyani Nurlaela; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to examine and find the effect of Fiscal Decentralization,Area Size, and More Budget Financing on the Allocation of Capital Expenditures.The population in this study is the District and City Budget Realization Reportthroughout East Java Province in 2014-2016. The sample used is the entirepopulation used as a sample. The analysis used is multiple linear regression and ttest to see the Effect of Fiscal Decentralization, Area Size, and More BudgetFinancing Remaining on the Allocation of Capital Expenditures.The test results show that: 1) Fiscal Decentralization, Area Size, and MoreBudget Financing simultaneously have a significant effect on the Allocation ofCapital Expenditures, 2) Fiscal Decentralization has a significant positive effecton the Allocation of Capital Expenditures, 3) Area Size has a significant positiveeffect on the Allocation of Capital Expenditures , 4) More Budget FinancingRemaining has a significant positive effect on Capital Expenditure Allocation.Keywords: Fiscal Decentralization, Area Size, Remaining Budget Financing,Allocation of Capital Expenditures.
ANALISIS PENGARUH FINANCIAL LEVERAGE TERHADAP RISIKO SISTEMATIS YANG DI MODERATORI SIZE PERUSAHAAN PADA INDUSTRI SEMEN YANG TERDAFTAR DI BEI PERIODE 2013-2016 Latifatul Rochmah; Nur Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSITujuan penelitian ini adalah 1) Menguji secara study empirissensitifitas hubungan financial leverage terhadap risiko sistematis (beta).2) Menguji size perusahaan sebagai variabel moderator memperlemahatau memperkuat hubungan financial leverage terhadap risiko sistematis.Metode pengumpulan data menggunakan purposive sampling yaitu padaperusahaan industri semen yang terdaftar di Bursa Efek Indonesia periode2013 sampai 2016 yang diakses melalui website www.idx.co.id.Hasil penelitian ini menunjukkan bahwa adanya pengaruh yangsignifikan anatara Financial leverage dan Risiko Sistematis. Denganadanya size sebagai variabel moderator, terbukti tidak berpengaruhmemperkuat/memperlemah hubungan antara financial leverage terhadaprisiko sistematis.Kata Kunci: Financial Leverage, Risiko Sistematis, Size Perusahaan.ABSTRACTThe purposes of this study are 1) to examine empirically the sensitiverelation between financial leverage and systematics risk (beta). 2) toexamine company size whether strengthen or weaken financial leveragerelation toward systematic risk. Collecting data in this study is usingsecondary data of cement industrial company registered in Indonesianstock exchange period 2013 to 2016 accessed through www.idx.co.id.The result of this study shows there is significant effect between financialleverage and systematics risk. Showing size as moderate variable, provesthere is no effect whether strengthen or weaken financial leverage relationtoward systematics risk.Keywords : financial leverage, systematics risk, company size
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA Riska Widia Rantasari; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTIONThe purpose of this study was to determine the level of effectiveness in tax collection with a letter of reprimand and a forced letter against taxpayers who did not pay off tax debts that exceeded the due date of repayment in order to increase tax revenues in North Malang KPP Pratama.This study uses library research methods and original data retrieval by interviewing and discussing directly with the Chief Executive of the Billing Session at North Malang KPP Pratama.The sample used 36 months, the analysis used in this study used multiple linear regression analysis with the help of SPSS version 16 and the method of measuring the results of the study using the ratio scale. Based on the analysis carried out, it can be concluded that simultaneous reprimand letters and forced letters have a significant effect on the increase in tax revenues in North Malang KPP Pratama. Whereas in a formal manner reprimand letters and forced letters have a significant effect on increasing tax revenues in North Malang KPP Pratama.Keywords: Reprimand, Forced Letter, Increased Tax Revenue.
KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH KABUPATEN SITUBONDO Riska Dwi Fitriana; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine how much influence the clarity of budget targets,accounting controls, and reporting systems on the accountability of theperformance of Situbondo District government agencies. The data used in thisstudy is primary data, the sample in this study is the SKPD and the head of thevillage government in Situbondo Regency. The sampling technique was carriedout using purposive sampling method. The results obtained using multiple linearregression test Y = 3,576 + 0,086 X1 + 0,193 X2 + 0,805 X3 and the test fromthis study using t test. The results of this study indicate that partially the BudgetTarget Clarity variable does not affect the Performance Accountability ofGovernment Agencies. While the Accounting Control variables and reportingsystem have a positive effect on the Performance Accountability of GovernmentAgencies.Keywords: Budget Target Clarity, Accounting Control and reporting system
Pengaruh Brand Image, Inovasi Produk Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Warung Makan Ayam Nyungsep Kecamatan Dau Kabupaten Malang Mat Bahri; Nur Hidayati; Pardiman Pardiman
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 01 Agustus 2021
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractPurchasing decisions will affect the sustainability of a business. This study aims to examine the extent of the influence of brand image, product innovation and product quality on purchasing decisions at Nyunsep chicken stalls, Dau district.  The sampling in this study were the customers of Ayam Nyungsep Dau Malang who had met the criteria as respondents, which were determined by the researcher, namely, having eaten or bought at least 3 times. From the results of this study, the following results were obtained: (1) Brand Image style, product innovation, and product quality simultaneously influence purchasing decisions. (2) Brand Image has partial effect on Purchase Decision. (3) product innovation has a partial effect on purchasing decisions. (4) Product quality has a partial effect on purchasing decisions..Keywords: Brand Image, Product Innovation,Product Quality, Buying Decision
Pengaruh Brand Image, Customer Satisfaction, Dan Sertifikasi Halal Terhadap Costumer Loyalty Pada Kosmetik Wardah (Pada Mahasiswi Fakultas Ekonomi dan Bisnis UNISMA) Novanda Asalia; Nur Hidayati; Aleria Irma Hatneny
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 09 Agustus 2021
Publisher : UNIVERSITAS ISLAM MALANG

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AbstractThis study aims to determine and analyze the effect of Brand Image, Customer Satisfaktion, and Halal Certification on Customer Loyalty in Wardah Cosmetics (At Unisma Faculty of Economics and Business Students). This research is a type of explanatory research, with a quantitative approach. The analytical method used is multiple linear regression analysis. The sample used in this study using the Slovin formula with the Snowball Sampling technique obtained 81 respondents.The results of this study indicate that partially there is a significant influence between Brand Image on Customer Loyalty, Customer Satisfaktion has a significant effect on Customer Loyalty, Halal certification has a significant effect on Customer Loyalty of Students of the Faculty of Economics and Business Unisma. Keywords: Brand Image, Customer Satisfaktion, Halal Certification and Customer Loyalty
DAMPAK KEBUTUHAN SOSIAL, PENGHARGAAN, DAN KEBUTUHAN AKTUALISASI DIRI TERHADAP PRESTASI BELAJAR ANGGOTA HMJM UNIVERSITAS ISLAM MALANG Naufal Rifqi Syafruddin; Nur Hidayati; Ridwan Basalamah
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol 09 No 23 Agustus 2020
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACTThis study aims to determine and analyze the influence of social needs, appreciation, and self-actualization needs on the learning achievement of members of the Islamic Student Association of Malang Islamic University. In this study the data collection method used a questionnaire method (questionnaire). The type of data used in this study is primary data. The method of analysis used in this research is multiple linear regression. This study uses data from a questionnaire distributed to members of the HMJM Islamic University of Malang and the sample is taken using purposive sampling. The number of samples taken was 64 respondents The results showed that social needs had no effect on learning achievement. While rewards and self-actualization needs affect learning achievementKeywords: Social Needs, Appreciation, Self Actualization Needs, Learning Achievement
Pengaruh Persepsi Harga Dan Tingkat Kepercayaan Terhadap Keputusan Pembelian Pada Mahasiswa Pengguna Shopee Di Kota Malang Dyah Putri Anggraini; Nur Hidayati; Ita Athia
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 11 Februari 2022
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This study aims to analyze the effect of price perception, and the level of trust in purchasing decisions on shopee users in Malang city. The population in this study are students who use shopee in the city of Malang. This research includes explanatory research with a quantitative approach. The sampling used is purposive sampling, with a sample of 65 respondents. Data collection techniques using questionnaires via google form. The population in this study were students at the Islamic University of Malang, University of Muhammadiyah Malang, State University of Malang. The results of the study partially show that price perceptions affect purchasing decisions, the level of trust affects purchasing decisions.  Keywords: Price Perception, Trust Level, Purchase Decision
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 Anggun Rahmawati Anik Malikah Anisa Cahyani Aprilia Anisa Dwi Wandani Anisa Ur Rahmah Anniez Rachmawati Musslifah 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 Syahrul Wafa Muhammad Zulfikar Mujiburohman, Muhammad 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