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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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS KINERJA SAHAM PERUSAHAAN SETELAH MELAKUKAN INITIAL PUBLIC OFFERING DIBURSA EFEK JAKARTA Ruqayyah Ruqayyah; Nur Hidayati; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis was an event study on the performance of stocks after the companyconducted an IPO on the BEI. The goal is to find out what happened phenomenonoutperformed short-tram stock performance to what happened three months andunderperformed the phenomena of long-term stock performance for two years.Performance is measured by stock return. The samples were companies in IPOperiod 2014-2015. A total of 38 companies.The result of this study indicate that short-term phenomena three month alsooutperformed the stock performance indicated by positive return of 23,684% And forthe long-term phenomena occurred two years also outperformed the stockperformance indicated by positive return of 35,459%. The performance increase wassignificant, the results of both studies support previous that long-term not phenomenaunderperformed.Keyword: company growth after IPO, experiencing an increase or decrease
PENGARUH PAJAK DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2013-2016) Allysa Rochmadina Tjahyaningrum; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRAKSIPenelitian ini bertujuan untuk menganalisis pengaruh pajak dan mekanismebonus terhadap keputusan Transfer Pricing pada Perusahaan Manufaktur yang listingdi BEI 2013-2016. Jumlah sampel yang diambil sebayak 45 Perusahaan manufakturdengan metode purposive sampling. Regresi Linear Logistik digunakan dalamanalisis datanya. Penelitian ini ditujukkan pajak tidak berhubungan denganKeputusan Transfer Pricing, sedangkan mekanisme bonus berhubungan denganKeputusan Transfer Pricing.Kata kunci : Pajak dan Mekanisme Bonus, Transfer Pricing, Perusahaan Manufaktur.ABSTRACKThis research has the effect to analyze the effect of tax and bonus mechanism onTransfer Pricing decision in Manufacturing Company listing in BEI 2013-2016. Thenumber of samples taken as 45 manufacturing companies with purposive samplingmethod. Meanwhile, data analysis using Linear Logistic Regression. The results ofthis study indicate that the tax is not related to Transfer Pricing Decree, while thebonus mechanism associated with Transfer Pricing Decision.Keywords: Tax and Bonus Mechanism, Transfer Pricing, Manufacturing Company.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KEBERHASILAN SAP BERBASIS AKRUAL DI OPD KABUPATEN MALANG Tri wulandari; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTGovernment Accounting Standards aims to provide basic guidance in thepreparation and presentation of government financial reports both central andlocal governments. While accrual based government accounting standards beganto be applied in Indonesia based on Government Regulation No. 71 of 2010. Thistype of research uses a quantitative approach. The location of the research is atthe OPD office of Malang Regency, the samples taken are the governmentemployees in the OPD office of Malang Regency. Data collection techniques usedquestionnaire method, the analysis tool used is multiple linear regression. Theresults of this study indicate that the variable quality of human resources,organizational commitment, and internal control system significantly influencethe success of government accounting standards based on accruals in OPDMalang Regency.Keywords: quality of human resources, organizational commitment, internalcontrol system and accrual-based SAP success.
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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Abstract

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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Abstract

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
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