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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 GEMPA DAN GELOMBANG TSUNAMI DI PALU-DONGGALA TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Khusnul Munawaroh; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of this study is to analyze the effects of earthquake and tsunami waves in Palu-Donggala, which is indicated by the presence or absence of abnormal returns and trading volume activity. The population used in this study is LQ45 stock on the IDX. The sampling technique is a purposive sampling method. This research uses event studies for the observation period to show responses before and after the incident. The entire period of study was H-5 (before the event) and H + 5 (after the event). This study used secondary data, such as the daily stock price of the adjusted closing price of closing adjusted stock price of the IHSG. Data was calculated and analyzed using the paired T-test analysis method. The results showed that when looking at average abnormal return (AAR) and average trading volume (ATVA) activity, there was no difference between before and after the event.  Keywords: Average Abnormal Return, Average Trading Volume Activity, Event Study, earthquake and tsunami waves in Palu-Donggala.
PENGARUH MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Suharti Ningrum; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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This study aims to determine: (1) The Effect of Motivation to Pay Taxes on Individual Taxpayer Compliance, (2) The Effect of Education Level on Individual Taxpayer Compliance, (3) The Effect of Motivation to Pay Taxes and Level of Education on Individual Taxpayer Compliance. Methods of data collection using field research or surveys. The sample used was 30 individual taxpayers. The data analysis technique uses analysis using the SPSS (Statistical Package For Social Science) program. By doing validity and reliability tests. The results showed: (1) Motivation to Pay Taxes has a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the regression coefficient value which is positive, namely 0.584 and tcount is greater than ttable (15,137 > 1.654) and the significance value is smaller than the significance value of 5% (0.000 <0.050). These results indicate that the first hypothesis is accepted. (2) The level of education has a positive but insignificant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the regression coefficient that is positive, namely 0.698 and tcount less than ttable (1.120 <1.654) and a significance value that is greater than the 5% significance value (0.265> 0.050). These results indicate that the second hypothesis is accepted. (3) Motivation to Pay Taxes and Education Level have a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the positive regression coefficient values, namely 0.582 and 0.273, besides that the Fcount value is greater. than the value of Ftable (114.261> 3.05) and the significance value which is smaller than the significance value of 5% (0.000 <0.050). These results indicate that the third hypothesis is accepted.Keywords: Motivation to Pay Taxes, Level of Education, Individual Taxpayer Compliance
PENGARUH PERANG DAGANG AMERIKA SERIKAT DAN TIONGKOK TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA DI BURSA EFEK INDONESIA Silfia Lintang Laily; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the trade war between the United States and China on the Indonesian Composite Stock Price Index. This type of research is quantitative. This research is an event study with purposive sampling method. The data used in this study is secondary data taken from www.idx.com and www.yahoofinance.com. The data was processed using the Kolmogorov-Smirnov test and paired sample t-test using SPSS version 16. The results showed that there were significant differences in the Composite Stock Price Index or IHSG during and after the trade war between the United States and China. This is indicated by the Asymp value. Sig (2-tailed) of 0.000 > α0.05.Keywords: Trade war, composite stock price index.
PENGARUH PENERBITAN OBLIGASI SYARIAH (SUKUK) PERUSAHAAN TERHADAP REAKSI PASAR PADA PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Dewi Kurnia Sari; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

0px; "> ABSTRACTThe purpose of this research is 1). To determine the influence of the value andrating issuance of Islamic bonds (sukuk ) market reaction to the company (cumulativeabnormal return ) ,2). To find out how the value and rating issuance of Islamic bonds(sukuk) market reaction to the company (cumulative abnormal return ).By using population 230 publishing and samples 38 publishing all companieslisted in Indonesia Stock Exchange in 2012-2016 . Data collection methods used inthis research is the method of documentation . Methods of data analysis used in thisstudy include: normality test , classic assumption test , multiple linear regressionanalysis , simultaneous test (F) , partial test (t) , and the coefficient of determination .The results were obtained : (1) The value of the issuance of Islamic bonds with a 0.05significance level is is (-1.690 ≤ -0.899 ≤ 1.690). (2) Rating the issuance of Islamicbonds is 0.05 significance level is (-1.690 ≤ -1.831 ≤ 1.690).Based on the above results , it can be concluded that the simultaneous andpartially variable Value and Rating issuance of Islamic bonds (sukuk) did not affectthe market reaction ( cumulative abnormal stock return) . 2Keywords : Value issuance of Islamic bonds , Rating issuance of bonds , the market reaction (cumulative abnormal return )
ANALISIS DAMPAK STOCK SPLIT & REVERSE STOCK SPLIT TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM (studi empiris perusahaan manufaktur di Bursa Efek Indonesia periode 2010-2018) Rachma Esti Kurniasari; Noor Shodiq Askandar; Affifudin Affifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRAKPenelitian ini bertujuan untuk menguji dampak stock split dan Reverse stock split  terhadap harga saham dan volume perdagangan saham. Data yang digunakan dalam penelitian ini adalah data sekunder, berupa perusahaan yang bergerak dalam bidang manufaktur, sedangkan sampel penelitian yang diambil adalah perusahaan yang bergerak di bidang manufaktur yang melakukan peristiwa stock split dan Reverse stock split  telah beroperasi selama 2010-2017. Teknik pengambilan sampel dilakukan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat perbedaan harga saham dan volume perdagangan saham setelah peristiwa stock split dan Reverse stock splitKata kunci : Stock split, Reverse stock split  Terhadap Harga Saham Dan Volume Perdagangan Saham ABSTRACTStock split and Reverse stock split against stock prices and stock trading volume. The data used in this study are secondary data, which consists of companies engaged in manufacturing, while the research sample taken is a company engaged in manufacturing which conducts stock split and Reverse stock split events that have been used during 2010-2017. The sampling technique was carried out using the purposive sampling method. The results of this study indicate stock prices and stock trading volume after the stock split and Reverse stock split eventsKeywords: Split Stock, Reverse stock split Against Stock Prices, and Stock Trading Volume
ANALISIS PENERAPAN STANDAR AKUNTANSI DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN PASURUAN Riski Amilia; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the application of accounting standards for small and medium micro entities in MSMEs Financial Reports in Pasuruan District. This research method uses descriptive qualitative. The population of this study amounted to 30 MSMEs and the sample in this study amounted to 11 MSMEs in Pasuruan Regency. The data used are secondary data in the form of MSME financial reports in Pasuruan Regency. The results of the study show that in general the research conducted by MSMEs has not found conformity in implementing EMKM IFRSs in MSME financial reports, where standard financial accounting for small and medium micro entities has been published by Indonesian accounting ties as a standard in preparing financial reports specifically for MSMEs as a means of facilitating other arrangements and interests.Keywords: SAK EMKM, UMKM, Financial Report
PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA Windasari Windasari; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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The variables used in this study are the audit committee and external audit. The purpose of this study was to determine the effect of the audit committee and external audit on earnings management, to determine the effect of the audit committee on earnings management, and to determine the effect of external audit on earnings management. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX). While the sample in this study are companies engaged in non-financial industries. The sampling technique used in this study is a method with a purposive sampling approach. The data collection method used in this research is the documentation method because the data is in the form of secondary data. The data analysis method used in this study uses correlation and regression analysis methods to analyze the relationship and influence between variables in inferencial statistics. The results of this study are that the audit committee variable (X1) and external audit (X2) jointly affect earnings management, the audit committee (X1) has no significant effect on earnings management performance and external audit (X2) has a significant effect on earnings management.Keywords: Audit committee, external audit and Earnings Management
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) di KOTA MALANG (Studi Kasus di Badan Pelayanan Pajak Daerah (BP2D) Kota Malang) Reka Wijayanti; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research aims to determine the level of effectiveness and contribution ofadvertisement tax to Local Original Income in Malang city. The method of analysisused in conducting research is by using the method of effectiveness analysis andcontribution analysis. Analysis of effectiveness using data realization of local taxrevenues and local tax revenue targets, while the contribution analysis using data theamount of realization of local taxes with the amount of realization of Local Revenue.The data collected in the form of target number and realization of local tax revenue andLocal Revenue. The results of research that has been done show that advertisement taxacceptance every year in Malang city in 2012 until year 2016 can be categorized veryeffective. The contribution of advertisement tax every year in Malang City iscategorized very less to the original regional income in 2012 until 2016.Keyword: Effectiveness, Contributions, Advertisement Tax, Local Original Income
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI, REGULASI, KOMPENSASI, DAN ASAS – ASAS GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN ASET PADA BADAN USAHA MILIK DAERAH (Studi Kasus Pada Perusahaan Daerah Air Minum Kota Malang) Tiara Prihatini; Noor Shodiq Askandar; Siti Aminah Anwar
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 research was conducted to “the influence of competence of human, information system, regulation, compensation, principles of good corporate governance on the asset management in State owned enterprises. The population in this study is all of  employees of the PDAM Malang city, and the samples of this study is permanent employee with bachelor degree education status with the calculation is 78 samples. The analysis method is multiple linear regression analysis with SPSS version 22 for windows software. Based on the results of simultaneous hypothesis testing shows that competence of human, information system, regulation, compensation, principles of good corporate governance affect to the asset management. Partially, the human competence, information system, regulation, and principles of good corporate governance affect asset management but the compensation its can not affect to the asset management off company. Keywords: Human Competence, Information  System, Regulation, Compensation, Principles of Good Corporate Governance, and Asset Management
PENGARUH KUALITAS PELAYANAN, KEWAJIBAN MORAL, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK DAERAH Lucia Rahmadika; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACT  This research was conducted to determine the effect of service quality, moral obligation, and tax penalty on tax compliance when paying local taxes. In this study the researches took a sample of 75 respondents from hotel taxpayers who were registered at the Batu City Revenue Service. The analytical method used is multiple linear regression. Based on the test results it can be concluded that simultaneously variables of service quality, moral obligation, and tax penalty have a significant effect on the tax compliance. Partially the service quality variable does not have a significant effect on taxpayer compliance. While the variable moral obligations and tax penalty have a significant effect on taxpayer compliance. This research contribute to theory of planned behavior.Keywords        : Quality of service, moral obligations, tax sanctions, and taxpayer compliance. 
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