Article Per Year (5 Year)
p-Index From 2021 - 2026
13.033
P-Index
This Author published in this journals
All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Politik Indonesia: Indonesian Political Science Review El-Aswaq e_Jurnal Ilmiah Riset Akuntansi E-JRM
Noor Shodiq Askandar
Universitas Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 120 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 120 Documents
Search

 8   9   10   11   12 
PENGARUH AKTIVA PRODUKTIF, DANA PIHAK KETIGA, DAN NON PERFORMING LOAN TERHADAP KINERJA OPERASIONAL BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Nur Rohim; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.456 KB)

Abstract

ABSTRAKPenelitian ini dilakukan di bank umum konvensional yang terdaftar di BEI periode 2013-2015. Tujuan penelitian untuk mengetahui pengaruh antara aktiva produktif, dana pihakketiga, dan Non Performing Loan (NPL) terhadap kinerja operasional dengan sampelsebanyak 20 bank umum konvensional. Pemecahan masalah menggunakan teknik analisisregresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa aktiva produktifberpengaruh positif dan tidak signifikan terhadap kinerja operasional (BOPO). Dana pihakketiga berpengaruh negatif dan signifikan kinerja operasional (BOPO). Non performingloan (NPL) berpengaruh negatif dan tidak signifikan terhadap kinerja operasional (BOPO).Kata kunci: Aktiva produktif, dana pihak ketiga, NPL, dan BOPO.
PENGARUH PENERAPAN GOVERNMENT ACCOUNTING STANDARD, PEMANFAATAN TEKONOLOGI INFORMASI, DAN INTERNAL CONTROL SYSTEM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah Kecamatan Pakis) Dina Riski Hartanti; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.95 KB)

Abstract

The study is aimed at examining government accounting's influence on government accounts, information technology, and internal control system on the quality of the regional financial reports. The study USES an adhesive sampling method, the number of samples in the study are 63 properties of the region working in the village office of ferns. Hypothetical testing on this research using linear regression. According to our t-test results it has been showing significant influence between the government's accounting variabels and the internal control system, the information technology has not significantly affected them. And test f shows a Shared effect on the quality of the local government financial statements. It means that the highest rate of applications for government accounts, information technology, and internal control systems, will be able to produce high-quality accounts.Keywords: Quality of local government financial statements, Government accounting, information technology, And the internal control system.
PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN PERSONAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Usaha Furniture Siro Pagar Abadi Malang) Anissa Trias Febrianti; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.652 KB)

Abstract

The tendency to cheat accounting is common in new companies or businesses that even go public. There are many things that could affect the lack of optimal internal control of a company and the lack of level of personal honesty in an employee's terms. The research was intended to see and analyze the effects of applying internal and personal culture control to the tendency to cheat accounting. Based on the results of test t studies, there have been significant effects between the variables of the application of internal and personal control. And test f shows a common influence on the tendency to cheat accounting. Meaning that the higher the level of internal control of the company or the effort and effort to create a positive personal culture environment is expected to make it a corporate strategy in the minimize of the disproportionate tendency to accounting to a company.Keywords: Tendency to Cheat Accounting, To Apply Internal Control, Personal Culture.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG Moh. Haris; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.44 KB)

Abstract

ABSTRACT This research was conducted to analyze the effect of investment decisions, funding decisions, ownership structure, and dividend policy on company value in LQ-45 companies listed on the Indonesia Stock Exchange (IDX) 2015-2017 period. The sample in the study was taken using a purposive sampling method. The population in this study were LQ-45 companies listed on the Indonesia stock exchange (BEI) for the 2015-2017 period, so that there were 45 companies in the study population. As for those selected according to the specified sample criteria from 3 years (2015-2017) the observation period is 30 companies. Data were analyzed using multiple linear regression analysis with Shoftware SPSS 22 For Windows. Based on the results of simultaneous hypothesis testing shows that investment decisions (PER), funding decisions (DER), ownership structure (KMM) and dividend policy (DPR) significantly influence the value of the company (PBV). The results of the partial hypothesis test show that investment decisions (PER) and ownership structures (KMM) have no effect while the funding decisions (DER) and dividend policies(DPR)  significantly influence the  LQ-45 companie value (PBV) listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Keywords: Corporate value, investment decisions, funding decisions, ownership structure, dividend policy.
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDIDIKAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA KPP MALANG UTARA) Wanda Bela Listy; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.428 KB)

Abstract

This study aims to determine the effect of tax knowledge, education level, and awareness on taxpayer compliance. The researcher determined that individual taxpayers who are active and registered at the North Malang Pratama Tax Office are the population. Meanwhile, the researcher used the slovin formula in determining the sample with 99 taxpayers as respondents. The research method used is primary data quantitative research with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using SPSS tools. The results of this study indicate that Tax Knowledge, Education Level and Awareness have a simultaneous effect on Taxpayer Compliance. Partially, knowledge of taxation has a positive effect on taxpayer compliance, education level has no effect on taxpayer compliance, and awareness has a negative effect on taxpayer compliance.Keywords : Tax Knowledge, Education Level, Taxpayer Awareness and Compliance
PENGARUH LINGKUNGAN, PENDIDIKAN KEWIRAUSAHAAN, DAN PENGGUNAAN E-COMMERCE TERHADAP PENINGKATAN MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Hendriyanto Rusli; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.412 KB)

Abstract

This study aims to determine the effect of the environment, entrepreneurship education, and the use of e-commerce to increase interest in entrepreneurship. The object of this research is the students of the Faculty of Economics and Business, Islamic University of Malang with a sample of 84 students with notes that have taken entrepreneurship courses. The sampling technique used was purposive sampling. Data collection techniques using questionnaires and data analysis tools. Based on the results of research analysis partially the environment has a significant effect on interest in entrepreneurship. While partially entrepreneurship education has a significant effect on interest in entrepreneurship. While partially e-commerce has a significant effect on interest in entrepreneurship.Keywords: Entrepreneurship Education, E-Commerce and Interest in Entrepreneurship
Analisis Perlakuan Akuntansi Untuk Aset Bersejarah (Studi Pada Pengelolaan Museum Brawijaya Malang) Khalid Izzuddin Wafiq; Noor Shodiq Askandar; M. Cholid Mawardi
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 form of accounting treatment (recognition, measurement, presentation and disclosure) in the financial reporting of historic assets. Researchers set the Brawijaya Ijen Museum as a research location. The research subjects used by researchers were the Head of the Brawijaya Ijen Museum, the Brawijaya Ijen Museum Staff and the Rindam V Brawijaya Staff. The object of research in this study is a form of accounting treatment in which there is recognition, measurement, presentation, and disclosure in the financial reporting of historic assets of the Brawijaya Ijen Museum. While researchers used observation, interviews, internet searching and documentation as data collection techniques. The research method used is qualitative by using data reduction, data presentation and drawing conclusions and verification.The results of this study indicate that the Brawijaya Ijen Museum already has those that are in accordance with the SAP and those that are not yet in accordance with the applicable SAP. All collection objects contained in the Brawijaya Ijen Museum are gifts or gifts. Therefore, all units are recorded at a value of Rp.0. (zero) in the financial statements. According to the existing measurement results, the Brawijaya Ijen Museum has recorded all units in the Financial Report with a value of Rp.0 (zero) and is in accordance with the SAP. In this case, the researcher concludes that the Brawijaya Ijen Malang Museum is included in the Special Museum. It is said to be a special museum because this museum stores all information, documents and relics of the Indonesian Army from the colonial era to Indonesian independence.Keywords: Accounting Treatment and Historic Assets
Pengaruh Motivasi Karir Dan Peningkatan Kualitas Diri Terhadap Minat Mahasiswa Mengikuti Sertifikasi Brevet Pajak A Dan B (Studi Empiris Mahasiswa Akuntansi Universitas Islam Malang Dan Universitas Negeri Malang) Giyanti Ratna Sari; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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 discusses the influence of career motivation and self-quality improvement onstudents interest in participating in the A and B brevet certifications. Data types in this studyare quantitative. The sampling method used is to use the slovin formula with the data collectionmethod using a questionnaire through google form. The population in this study is studentswho have taken taxation courses at the Faculty of Economics and Business, Islamic Universityof Malang and State University of Malang as many as 389 students.The results of this study indicate that partially career motivation affects student interestin participating in A and B tax brevet certification. As well as improving self-quality, it affectsstudents interest in participating in the A and B tax brevet certification. Meanwhile,simultaneously the two variables, namely career motivation and self-quality improvement,have a significant effect on the level of students participating in the A and B tax brevetcertification.Keywords: Career motivation, self-improvement, student interest in participating in the a andb tax brevet certification.
Pengaruh Penerapan Sistem E-Filing, Kesadaran Pelaporan Pajak dan Pemahaman Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Blitar) Devi Kartikasari; Noor Shodiq Askandar; Arista Fauzi Kartika Sari
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 purpose of this study was to learn more about the implementation of an e-filing system, tax reporting awareness, tax comprehension, and taxpayer compliance. The research was quantitative. The population of the study is made up of individual taxpayers registered at the KPP Pratama Blitar. Purposive sampling was used in this study. With a total sample of 107 respondents, the slovin formula was used to calculate sampling. Furthermore, the data analysis technique employed multiple linear regression. According to the findings of the study, the implementation of an e-filing system, tax reporting awareness, and tax comprehension all had a positive effect on taxpayer compliance.Keywords: implementation of an e-filing system, taxpayers reporting awareness, tax comprehension, taxpayer compliance
Pengaruh Financial Literacy dan Kualitas Pendidikan Terhadap Sistem Keuangan Desa (SISKEUDES) (Studi Kasus pada Desa Pajarakan Kulon, Desa Ketompen dan Desa Selogudig Wetan Kabupaten Probolinggo) Muhammad Fais Ubaidillah; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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 Education and Financial Literacy factor is very important in relation to the Village Financial System (SISKEUDES), because it enables the effective management of Village Funds by having high educational standards and a thorough understanding of financial literacy. The purpose of this study is to understand the impact of financial literacy and the quality of education on the Village Financial System, to determine the impact of financial literacy on the Village Financial System, to determine the impact of Education Quality on the Village Financial System. This study uses a quantitative method that uses statistical methods to analyze numerical data in the form of arrays (numbers). The results of this study indicate that the variables of financial literacy and quality of education have a significant effect on the local government financial system in the villages of Pajarakan Kulon, Ketompen, and Selogudig Wetan in Probolinggo Regency. This is because financial literacy and good quality education can result in safe and effective money management as well as the ability to understand new information quickly so that the distribution of assistance to rural areas can run smoothly using their local financial system and facilitate understanding and use of the special features of Siskeudes concerned to their local government officials. Keywords: Education quality, Financial Literacy, SISKEUDES
Co-Authors Affifudin Affifudin Afi Faida Maulidia Afifuddin Afifuddin Afifudin Afifudin Agusetiawati, Wulan Dwi Ahmad Dahlan Ahmad Faiz Falahudin Ahmad Fawaidurrohman Al Humaidi Alifatur Akbar Alamsyah Alifiyatul Fitriyah Ana Hasanah ANA MAHDIYATUSH SHOLIKHAH Ananda Ira Arsyanti Anik Malikah Anissa Trias Febrianti Anwar, Siti Aminah Ardianti Harun Arini Fitria Mustapita Arista Fauzi Kartika Sari Arsyanti, Ananda Ira Ayu Farida Baiq Inggit Hariyanti Bella Agustina Berliana Farah Annisa Cindy Ariana Oliviantika Dedis Fuji Ningrum Devel Kartika Sari Devi Irmalasari Assyaffanah Devi Kartikasari Devit Pranoto DEWI DIAH FAKHRIYYAH Dewi Kurnia Sari Dewi, Ovi Rishita Dina Riski Hartanti Diyah Ari Manisa Duwi Pebrianti Ambarsari Dwiyani Sudaryanti Eko Saputro Ellyn Agna Safitri Elmia Ikhmawati Elya Rohali Eries Erviana Eva Puspitasari Faiz, Syahrul Fenua Mustika Kristanti Firdausia Gani Fitria Afdiyanti Astuti Gaendie Mustika Ladyve Giyanti Ratna Sari Hana Oktavyanti Cahyani Hayati, Dewi Nur Hendriyanto Rusli Heru Budiono Hidayati, Irma Ichik Anggarita Putri Pratama Ika Aulla Ilmi Khairunisak Indara Handayani Irma Nur Laili Islami, Putri Madania Isti Ariyanti Jeni Susyanti Julian Noni Andani Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Khalid Izzuddin Wafiq Khusnul Munawaroh Kristaliano, Indira Lailatul Maghfiroh Lailatur Rohmah Lucia Rahmadika M. Cholid Mawardi Masyhuri Masyhuri Melinda Ramadhanti Mely Afriani Mifta Khairin Novi Millaningtyas, Restu Mochammad Taufik Taufani Moh. Ahbab Abdul Aziz Moh. Haris Moh. Tarmidzi Kusuma Halim Mohammad Amin Mohammad Faizal Arif Mohammad Zainul Abidin Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Fais Ubaidillah Muhammad Hatta Bahdiar Muhammad Mahyudin Muhtar Muhammad Masrur Romi Muhammad Sofyan Muhammad Syukron Salim Munifatik Munifatik Musthofa Kamal Al Firdausi Mutiatus Sholiha Mu’thia Wirdah Philazatus Zuhroh Nadia B Tehupelasuri Na’ila Sifaur Rohmah Nia Chanzenia Faradilla Nikita Astria Nindi Zahroh Munfatehah Nisa Arini Novita Indriyani Nur Febri Ainun D Nur Rohim Nur Susanto Nur Syuroidah Nuratiran Lailina Nuril Wahidah Rizqi Nurjannah Nurjannah Nurulita Aryani Oktania Nindi Ana Paizah Paizah Rachma Esti Kurniasari Ramadhani Annisa Hapsari Ramadhiyani, Laila Qaddariah Rara Nur Aliefia Alfiyani Raudhatul Fadilah Reka Wijayanti Rewita Rewita Reynaldi Aziz Ria Novitasari Riska Dewi Safitri Riski Amilia Risma Putri Cahyaningtias Risma Tri Edi Susenti Riza Humayroh Rizma Fauziyah Rohmah, Na’ila Sifaur Rukmiati Rumadan Safrie Wahyu Ramadhan Saleh Saleh Septa Slamet Dwiono Setiawan Moh Syarif Sholeh, Abdurrahman Silfia Lintang Laily Silvi Nurfiana Siti Aisya Siti Aminah Anwar Siti Kamariah Umbu Nay Siti Wahyuni Sitti Fatimah Sizka Zola Amarta St. Widia Astuti Suci Rachmadan Suharti Ningrum Talithahandari, Aisyah Tiara Prihatini Tita Puspita Maharani Ubaidillah, Muhammad Fais Umi Nandiroh Utari Maharani Noor Utiya Salma Veri Rahardian Vidayanti, Riska Vivi Cendana Putri Wanda Bela Listy Windasari Windasari Yeni Kurniati Yunita Wardani Zakiyatun Nufus