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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

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Analisis Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto) Na’ila Sifaur Rohmah; 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

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Abstract

This study was conducted to analyze the process of transparency in the management of BUMDes financial reports on asset reports from Cinandang Village, Dawarblandong District, Mojokerto Regency. The research method used in this study is a qualitative method with primary data sources and secondary data. Data collection techniques through documentation and interviews with village heads, BUMDES managers, and the community. The analytical method in this study uses descriptive and triangulation methods to achieve data validity from interviews and documentation. Based on the overall results of documentation and interviews with village heads, BUMDES managers and the community regarding transparency, village asset reports, BUMDES financial reports, and village financial accountability reports, the results obtained from this study illustrate those indicators for measuring the transparency of BUMDES financial report management towards the village asset report is appropriate. Therefore, it is concluded that the management of BUMDes financial reports on village asset reports is transparent in accordance with statutory regulations.Keywords: Transparency, BUMDES financial report, village asset report, village finance report
Pengaruh Pengendalian Internal dan Audit Internal Terhadap Pencegahan Kecurangan pada Bank BCA KCP Dinoyo Kota Malang Irma Nur Laili; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to explain the effect of internal audit internal control on fraud prevention at Bank BCA KCP Malang, Dinoyo, Malang City. The independent variable indicators of this study are Internal Control, Internal Audit. The indicator of the dependent variable of this research is Fraud Prevention. The data used is primary data, obtained from primary data by distributing questionnaires to the Head/Director/Staff of Accounting/Administration/Employee of Bank BCA KCP Dinoyo and Kawi Malang City. Sampling was carried out using purposive sampling method. The sample of this research is a total of 44 auditors and all employees of Bank BCA KCP Dinoyo Malang. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously the variables Internal Control and Internal Audit have a significant effect on Fraud Prevention at Bank BCA KCP Dinoyo. The results showed that partially the Internal Control variable had a positive and significant effect on Fraud Prevention. The results showed that partially the Internal Audit variable had a positive and significant effect on Fraud Prevention.Keywords: Internal control, internal audit, fraud prevention
Analisis Kesehatan Bank pada Perbankan Yang Terdaftar di BEI Ananda Ira Arsyanti; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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In this study aims to determine the level of banking health during the pandemic. Knowing the level of soundness of the company can help debtors make the right decisions, can help the company know the weaknesses and strengths that exist in the company. This research uses quantitative descriptive research with banking research objects registered on the IDX in 2021. The results show that all banks listed on the IDX are very healthy in terms of CAR ratios, seen from NPLs, it shows that several banks are in very healthy, healthy, moderately healthy, unhealthy and unhealthy positions and there are non-credit Islamic banks. From the NPM and ROA ratios, several banks experienced losses. BOPO shows that several banks are very healthy, Bank Ganesha is healthy, Bank Oke Indonesia is quite healthy, some are not healthy and some are not. The LDR ratio shows that some are very healthy, commercial banks are healthy, some banks are quite healthy, some are not healthy and there are other banks that are not healthy.Keywords : Bank, financial reports, analysis of financial statements, the soundness of the bank, the CAMEL method
Pengaruh Struktur Kepemilikan Manajerial, Return on Asset (ROA), dan Financial Leverage Terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2022) Utari Maharani Noor; Noor Shodiq Askandar; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research was conducted to determine the influence of Managerial Ownership, Return On Asset and Financial Leverage on Earnings Management practices at manufacturing companies listed in the Indonesia Stock Exchange (IDX) with a research period from 2021 to 2022. This research uses quantitative methods. The earnings management practices in this study was measured using the Modified Jones Model. The result of this research shows: (1) the results of this study indicate that managerial ownership, return on assets, and financial leverage have a significant effect on earnings management, (2) managerial ownership has no effect on earnings management, (3) return on assets have no effect on earnings management. Meanwhile, (4) financial leverage has a negative effect on earnings management.Keywords: Earnings management, managerial ownership, return on asset, financial leverage.
Analisis Kinerja Keuangan Dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Pertumbuhan Selama Pandemi Covid-19 pada Pemerintah Kantor Desa Muangan Kabupaten Sumenep Madura Devi Irmalasari Assyaffanah; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Analysis of Financial Performance in Managing Village Fund Allocations Based on Effectiveness Ratio and Growth Ratios during the Covid-19 Pandemic in the Government of the Muangan Village Office, Sumenep Regency. This study aims to understand and analyze good financial performance in managing village fund allocations based on effectiveness ratios and growth ratios at the Muangan Village Office, Sumenep Regency. The type of research used in this research is descriptive quantitative. The data processed is a financial report on village fund allocation in the village income and expenditure budget for the 2018-2021 period. Data collection techniques used in this study were interviews, documentation and observation. The analysis technique used in this study uses the formula: Effectiveness Ratio and Growth Ratio.The results showed that the financial performance of the Muangan Village Government based on the effectiveness ratio was categorized as effective, because the percentage was above 90%, namely 100%. Meanwhile, the ratio of income and spending growth is categorized as low because the percentage is still below 25%. Comparison of financial performance in managing village fund allocations before Covid-19 and when Covid-19 occurred, namely in the decrease in the budget received by villages due to cuts in APBN funds channeled to social and health funds. So that income and expenditure growth decreased when the Covid-19 occurred.Keywords: Financial performance, effectiveness ratio and growth ratio.
Pengaruh Penghindaran Pajak dan Egoisme Psikologis Terhadap Kinerja Pendapatan Perpajakan Vidayanti, Riska; Askandar, Noor Shodiq; Malikah, Anik
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Tax revenue is the main source of income for the Indonesian state in financing development programs and improving people's welfare. However, tax avoidance and the phenomenon of psychological egoism are serious challenges that plague the tax system. This research aims to identify the influence of tax avoidance and psychological egoism on the tax revenue performance of individual taxpayers at KPP Pratama Batu. The research method used is quantitative analysis by collecting primary data through questionnaires distributed to individual taxpayers. The collected data was analyzed using descriptive statistical techniques and regression to test the research hypothesis. The research results show that tax avoidance has a positive and significant impact on the gap between prospective and actual tax collection, while psychological egoism has a negative and significant impact on revenue collection. The implications of these findings support the need for more effective policies in reducing tax avoidance and increasing public tax awareness to achieve the goals of optimal tax revenue and sustainable social development.Keywords: Tax avoidance, tax, evasion, psychological egoism, tax revenue performance
Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Serta Pengelolaan Dana Zakat (Studi Kasus BAZNAS Kab. Malang) Ramadhiyani, Laila Qaddariah; Askandar, Noor Shodiq; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research is based on information about the application of PSAK 109 which is designed for financial statements for zakat, infaq and alms, where the case study of this research is at BAZNAS, Malang District, located in Kepanjen. This type of research uses qualitative research with an analytical descriptive method approach, using primary and secondary data, this data collection technique uses previous literature, interviews and documentation. The simplification of this research revealed that BAZNAS Malang Regency has used PSAK 109, it's just that in the distribution of funds it does not specifically mention zakat recipients and the distribution of zakat funds is distributed through the program.Keywords : BAZNAS Kab. Malang, PSAK 109, zakat
Analisis Penerapan Proses Akuntansi untuk Pengambilan Keputusan Strategis pada UMKM (Studi Kasus UMKM di Sawojajar Kota Malang) Hayati, Dewi Nur; Askandar, Noor Shodiq; Afifudin, Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to analyze the application of accounting processes and strategic decision making for micro, small and medium enterprises (MSMEs). The research used is qualitative descriptive research with primary data sources and secondary data. Data collection methods through interviews and documentation. The subjects in this research are micro, small and medium enterprises (MSMEs) located in the Sawojajar, Malang City. The results of this research show that business actors, micro, small and medium (MSMEs) have not implemented the accounting process in accordance with the basic principles and concepts of accounting, because there are still MSME actors who have not applied the basic principles and concepts of accounting in recording their accounting processes, resulting in Strategic decision making cannot be done in accordance with accurate facts and data. This occurs due to the opinion of business actors that the accounting recording process is complicated and difficult to understand.Keywords: Application of accounting processes, strategic decision making, micro, small and medium enterprises (MSMEs)
Analisis Kesehatan Bank pada Perbankan Yang Terdaftar di BEI Arsyanti, Ananda Ira; Askandar, Noor Shodiq; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

In this study aims to determine the level of banking health during the pandemic. Knowing the level of soundness of the company can help debtors make the right decisions, can help the company know the weaknesses and strengths that exist in the company. This research uses quantitative descriptive research with banking research objects registered on the IDX in 2021. The results show that all banks listed on the IDX are very healthy in terms of CAR ratios, seen from NPLs, it shows that several banks are in very healthy, healthy, moderately healthy, unhealthy and unhealthy positions and there are non-credit Islamic banks. From the NPM and ROA ratios, several banks experienced losses. BOPO shows that several banks are very healthy, Bank Ganesha is healthy, Bank Oke Indonesia is quite healthy, some are not healthy and some are not. The LDR ratio shows that some are very healthy, commercial banks are healthy, some banks are quite healthy, some are not healthy and there are other banks that are not healthy.Keywords : Bank, financial reports, analysis of financial statements, the soundness of the bank, the CAMEL method
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) Ubaidillah, Muhammad Fais; Askandar, Noor Shodiq; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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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