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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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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, KETAATAN ATURAN AKUNTANSI, DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Kantor BKAD Kota Malang) Indara Handayani; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Internal Control Effectiveness, Compensation Suitability, Management Morality, Compliance with Accounting Rules, and Information Asymmetry on the Trend of Accounting Fraud. The case study in this research is at the Malang City BKAD office. Data collection in this study used purposive sampling method. Analysis of the data used using multiple linear regression test. The results of this study partially, namely the effectiveness of internal control variables have a negative and significant effect on the tendency of accounting fraud. The compensation suitability variable has a negative and significant effect on the tendency of accounting fraud. The variable of management morality has a negative and significant effect on the tendency of accounting fraud. The variable of obedience to accounting rules has a negative and significant effect on the tendency of accounting fraud. Information asymmetry variable has a negative and significant effect on the tendency of accounting fraud.Keywords: Internal Control, Compensation, Management Morale, Accounting Rules, Accounting Fraud
Analis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada Lembaga Pendidikan (Studi Kasus Madrasah Aliyah Negeri 1 Malang) Muhammad Hatta Bahdiar; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The use of cash in madrasah operations is very easy to be misappropriated or misused. The occurrence of fraud needs to be prevented by having a system that supports cash transactions. The purpose of this study was to analyze the effectiveness of the accounting information system for cash receipts and disbursements at MAN 1 Malang.The researcher used a qualitative descriptive method to determine the effectiveness of the accounting information system on cash receipts and disbursements at Madrasahs which included cash receipts and disbursements at Madrasah Aliyah Negeri (MAN) 1 Malang. This study uses internal data. The collection technique uses documentation and interviews. The steps of data analysis in this research are: (1) reducing data (data reduction), (2) presenting data (data display), (3) drawing conclusions (conclusion drawing).The results showed that the accounting information system at MAN 1 Malang using the JIBAS application was considered effective and provided many conveniences for the madrasa in terms of cash receipts and disbursements. Cash receipts with the JIBAS application begin with an accounting account code, then enter the types of receipts, after that enter receipt transactions for the current financial year, this receipt produces cash receipts reports in the form of: payment reports per class, payments per student, student payments in arrears, payment per group of prospective students, payment per prospective student, payment of prospective students who are in arrears, recapitulation of receipts, recapitulation of student arrears, cash receipts and receipts journal.In terms of cash disbursements, the use of the JIBAS accounting information system is also considered effective. Cash disbursement at MAN 1 Malang starts from the accounting account code and then the types of expenses and continues with expense transactions consisting of: expense transactions, search for expense data and expense journals.Keywords: Accounting information system, revenue, expenditure.
PENGARUH KEMAMPUAN INDIVIDUAL DAN NORMA SUBYEKTIF TERHADAP MINAT UMKM SE KOTA MALANG UNTUK MENGGUNAKAN ZAHIR ACCOUNTING SOFTWARE DALAM MEMBUAT LAPORAN KEUANGAN Siti Aisya; Noor Shodiq Askandar; Afifudin Afifudin
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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Abstract

ABSTRACTMicro, small and medium enterprises are business behaviors that are engaged in various business fields, which touch the interests of the community. UMKM have complex transactions ranging from data collection, management to the provision of accounting information. So that the computerized system that includes the purchasing system, the sales system will be very helpful, when compared to manual systems. This requires UMKM employees to be able to carry out Zahir computer-based financial reports to be more efficient and practical. The purpose of this study was to find out and understand and use the individual abilities of UMKM in using Zahir in making reports and the existence of subjective norms for the interest of UMM in Malang to use Zahir Accounting in making financial reports. 58 employees in the accounting section of UMKM actors in Malang City. The techniques for collecting data using survey methods with questionnaires. This research was tested with several statistical tests consisting of descriptive statistical tests, data quality tests, classic assumption tests and hypothesis tests. The results showed that individual abilities influence the interest of UMKM in using Zahir Accounting software because in making financial statements can be easier and more efficient, subjective norms (perceptions) positively influence interest in using Zahir Accounting software, accounting knowledge has a significant effect on interest in using Zahir software because increasing employee interest in using Zahir Accounting software. Keywords: individual abilities, subjective norms, UMKM interests, Zahir Accounting    
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, KINERJA PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2018) Ardianti Harun; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

Financial statement integrity is the ability to present financial reports that show the actual condition of the company without being hidden. Its high-integrity financial statements can be utilized as a decision-making tool and can increase the trust of interested parties. This study aims to analyze the effect of corporate social responsibility (CSR), profitability, company performance, and audit quality on the integrity of financial statements. The research data used came from manufacturing companies listed on the Stock Exchange in 2016-2018, sampling was carried out using a purposive sampling method obtained by 26 manufacturing companies listed on the Stock Exchange. The data analysis method used is multiple linear regression analysis. The results of this study indicate that simultaneously the independent variables, corporate social responsibility (CSR), profitability, company performance, and audit quality affect the integrity of financial statements, while partially only profitability variable does not affect the integrity of financial statements.  Keywords: Corporate Social Responsibility (CSR), Profitability, Company Performance, Audit Quality and Integrity of Financial Statements.
Pengaruh Pengetahuan Akuntansi dan Motivasi Kerja Terhadap Manfaat Penggunaan Informasi Akuntansi pada Pelaku UMKM di Kecamatan Lowokwaru Riska Dewi Safitri; 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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Abstract

This study aims to examine and analyze the influence of accounting knowledge and work motivation on the benefits of using accounting information for UMKM actors in Lowokwaru sub-district. This research is a quantitative research. In this study, data were collected from questionnaires distributed to 84 respondents using a purposive sampling technique with the criteria of UMKM respondents engaged in the fashion sector. The analysis used includes instrument trials (validity and reliability tests), prerequisite tests (normality tests and linearity tests), classical assumption tests (multicollinearity tests and heteroscedasticity tests), multiple linear regression analysis, and hypothesis testing (F statistical tests, determination tests R2 , statistical test t). The results of this study obtained: 1) accounting knowledge and work motivation simultaneously have a positive and significant effect on the benefits of using accounting information. 2) accounting knowledge has a positive and significant effect on the benefits of using accounting information on UMKM actors. 3) work motivation has a positive and significant effect on the benefits of using accounting information on UMKM actors.Keywords: Knowledge of accounting, work motivation, use of accounting information
PENGARUH PRICE BOOK VALUE (PBV), EARNING PER SHARE (EPS), DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan LQ 45 di Bursa Efek Indonesia) Nisa Arini; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the corporate fundamental variables and trading volume on stock prices. The population of this study is companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX). The sample selection was using a purposive sampling method. Based on these criteria that obtained 45 populations and 30 samples of the company. The method used in this study is multiple linear regression analysis, and testing classic assumptions using multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing using the coefficient of determination test, F test and t test. The results of this study are Price Book Value (PBV), Earning Per Share (EPS), Trading Volume and a positive and significant effect on Stock Prices.Keyword : Price Book Value (PBV, Earning Per Share (EPS), Trading Volume Activity and Stock Price.
PENGARUH KOMPETENSI SARJANA AKUNTANSI, REGULASI PEMERINTAH DAN ETIKA PROFESI TERHADAP KEMAMPUAN SARJANA AKUNTANSI UNTUK BERSAING DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0 Eva Puspitasari; Noor Shodiq Askandar; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze "the influence of the competence of undergraduate accounting, government regulation and professional ethics on the ability of undergraduate accounting in facing the era of industrial revolution 4.0". The samples in this study were Accounting Graduates of the Faculty of Economics and Business, Islamic University of Malang, Malang State University, Muhammadiyah University of Malang and State Islamic University of Maulana Malik Ibrahim Malang. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously the competencies of undergraduate accounting, government regulation and professional ethics affect the ability of undergraduate accounting to compete in the era of industrial revolution 4.0. Partially, it shows that the competencies of undergraduate accounting, government regulation and professional ethics influence the ability of accounting graduates to compete in the face of the 4.0 industrial revolution era. Keywords: Bachelor of Accounting Competence, Government Regulation and Professional Ethics, Bachelor of Accounting Capability, Compete against the era of Industrial Revolution 4.0.
PENGARUH SOSIOLOGI KRITIS, KEATIFITAS, MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA MAHASISWA AKUNTANSI FEB UNISMA Angkatan 2014 Nurjannah Nurjannah; Noor Shodiq Askandar; Junaidi Junaidi
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

ABSTACTIONThe study aims to examine the effect of critical sociology, creativity,mentality on accounting education on accounting students of the 2014 IslamicUniversity of Malang Faculty of Economics and Business. The population in thisstudy were accounting students. The sampling technique in this study usespurposive sampling method. The type of data used is primary data with themethod of collecting data distributing questionnaires. The analytical tool used ismultiple linear regression.The results showed that simultaneously and partially critical sociology,creativity, mentality had a positive and significant effect on accounting educationfor accounting students of the 2014 Islamic University of Malang Faculty ofEconomics and Business.Keywords: Critical Sociology, Creativity, Mentality
FAKTOR YANG MEMPENGARUHI NILAI PEMEGANG SAHAM DENGAN DIMODERASI SET KESEMPATAN INVESTASI DAN DIVIDEN Isti Ariyanti; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe research was aimed to analyzed the effect of free cash flow and funding decisions on shareholder value with investment opportunity sets and dividend as moderating variables. The research sample is property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) from 2012-2017. Moderated regression analysis (MRA) was the analysis technique. This research used shareholder value as the dependent variable, and used free cash flow and funding decisions as the independent variable. Investment opportunity sets and dividend as the moderating variable. The output of this research shows that the F test, free cash flow variables, funding decisions, investment opportunity sets, dividend, free cash flow moderation with investment opportunity sets, moderating free cash flow with dividends, moderating funding decisions with investment opportunity sets, moderating funding decisions with dividends significantly influences shareholder value. In partial testing (t test), free cash flow variables, financial decisions and moderation of free cash flow with investment opportunity sets significantly positive effect on shareholder value, while moderating free cash flow with dividends, moderating funding decisions with investment opportunity set and moderation funding decisions with dividends don’t show the significant results.Keywords : Free cash flow, financing decisions, investment opportunity set, dividend, shareholder value.
PENGARUH MOTIVASI BELAJAR, MOTIVASI ORANG TUA, DAN LINGKUNGAN BELAJAR TERHADAP PRESTASI AKADEMIK (Studi Empiris Mahasiswa Akuntansi di Malang) Ayu Farida; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of learning motivation, parental motivation and learning environment on academic achievement of accounting students in Malang which in this study was conducted on undergraduate accounting students majoring in 2017 at three (3) universities in Malang, namely the Islamic University of Malang (UNISMA), Widyagama University Malang (UWG) and Gajayana University Malang (UNIGA). This research is a descriptive quantitative research. Data collection techniques using a questionnaire. Samples were taken using a purposive sampling technique and using the Slovin formula to determine the minimum number of samples. The data analysis technique was carried out by testing data quality (validity and reliability), normality test, classical assumption test (multicollinearity and heteroscedasticity) and hypothesis testing (simultaneous test, R square and partial test) with multiple analysis techniques using SPSS 22 program. either simultaneously or partially, learning motivation, parental motivation and learning environment have no effect on academic achievement of accounting students in Malang. Keywords: learning motivation, parents motivation, learning environment, academic achievement.
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