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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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Analisa Penerapan Akuntansi Lingkungan di RSUD Waru Kabupaten Pamekasan Al Humaidi; Noor Shodiq Askandar; Junaidi Junaidi
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 research was conducted with the aim of knowing the Application of Environmental Accounting at Waru Hospital, Pamekasan Regency. The sample used was the Sumbersuko Village group, Wagir District, Malang Regency. The types of data used are primary data and secondary data. Methods of data collection using interview techniques, direct observation and documentation. The data analysis method used is quantitative analysis. The first step is to reduce the data, then present the data and draw conclusions. The Waru Pamekasan Regional General Hospital (RSUD) is one of the Regional Apparatus Organizations (OPD) that serves public health in the north coast of Bumi Gerbang Salam. So it is quite appropriate to get a budget allocation from the 2021 Tobacco Products Excise Revenue Sharing Fund (DBHCHT). In 2021, the Pamekasan Regency Government will indeed receive a DBHCHT budget of IDR 64.5 billion which will be allocated for three main sectors. Namely for the welfare of the community, the field of law enforcement, and the health sector. One of them is in the health sector, finally it can be allocated for updating health services at the Waru Pamekasan Hospital.Keywords: Accounting treatment, waste processing cost
PENGARUH PROFESIONALISME, OBJEKTIVITAS, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT YANG DI HASILKAN (Studi Auditor Pada Kantor Akuntan Publik Di Malang) Fenua Mustika Kristanti; Noor Shodiq Askandar; Afifudin Afifudin
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

The purpose of this study was to determine the effect of professionalism, objectivity, work experience, and auditor independence on the resulting audit quality. This research was conducted at a public accounting firm in Malang. This research was conducted from December 2020 to April 2020. The population in this study were auditors who worked in public accounting firms in Malang. The data used in this study is primary data. The total respondents used in this study were 51 respondents. The analysis used in this research is multiple linear regression. The results of this study are simultaneously the variables of professionalism, objectivity, work experience, and independence simultaneously have a significant effect on the audit quality variable. And partially the professionalism variable partially has a significant and positive effect on audit quality. The objectivity variable partially has a significant and positive effect on audit quality. The work experience variable partially has a significant and positive effect on audit quality. The independence variable partially has a significant and positive effect on audit quality.Keywords: Professionalism, Objectivity, Work Experience, Auditor Independence Quality Audit
PENGARUH SISTEM PERPAJAKAN, PELAYANAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR PADA SAMSAT NGANJUK Julian Noni Andani; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Motor vehicle tax is a tax that contributes greatly to income in autonomous regions in Indonesia, regional taxes are one of the largest sources of tax revenue in regions. The importance of increasing compliance with paying motor vehicle taxes in Indonesia so that there is an increase in tax revenues that will be used for the development of national facilities and infrastructure. The purpose of this study was to determine the taxation system, tax services, tax sanctions and awareness of taxpayers against paying for motorized vehicles at Samsat Nganjuk. The research method used is quantitative research. The sample selection used convenience sampling which was distributed via google form to 100 respondents who are obligated as motor vehicle taxpayers. The data analysis method used is the multiple linear regression analysis of the SPSS26 program with the results of the study showing that the value of R square is 0.549 or 54.9% taxpayer compliance is influenced by the tax system, tax services, tax sanctions and taxpayer awareness, while 45.1% is influenced by other factors outside the model. The results of the t-test show that the variable of the taxation system, tax service, and taxpayer awareness have a positive and significant impact on compliance with paying motorized vehicle taxes at Samsat Nganjuk.Keyword : tax system, tax services, tax sanctions, taxpayer awareness and compliance with paying motorized vehicle taxes
PENILAIAN EFISIENSI INVESTASI SAHAM YANG TERINDEKS SAHAM SYARIAH DENGAN METODE CAPITAL ASSET PRICING MODEL (CAPM) (Sektor Industri Barang Konsumsi Pada Indeks Saham Syariah Indonesia Periode Agustus 2018-Juli 2020) Musthofa Kamal Al Firdausi; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to describe the efficiency of stock investment by using the CAPM (Capital Asset Pricing Model) as an investment decision-making selection. Investments in the capital market generally have higher returns than investments in the financial markets. Sometimes an investor is confused in choosing which shares to buy, this study describes the CAPM with efficient and inefficient grouping in the consumer goods industry sector. The CAPM method of this research is based on shari’a using the SBIS rate of return, so that Muslim investors continue to invest with Islamic teachings. This research technique uses documentation data collection with secondary data. The sample used in this study was 28 Islamic stocks whose criteria for consistent Islamic stocks were included in the ISSI (Indonesian Sharia Stock Index) for the period August 2018 - July 2020.Keyword : stock; shari’a; efficient; SBIS; SCAPM.
PENGHITUNGAN VALUE AT RISK (VAR) PORTOFOLIO OPTIMUM SAHAM PERUSAHAAN BERBASIS SYARIAH DENGAN PENDEKATAN EXPONENTIALLY WEIGHTED MOVING AVERAGE (EWMA) (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE JUNI 2016-NOVEMBER 2017) Raudhatul Fadilah; Noor Shodiq Askandar; Anik Malikah
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

ABSTRACTThis research was conducted with the aim of assessing the maximum potentialloss that might occur to investors if they invest in sharia-based public shares. Themethod used in this study is Value at Risk (VaR) with an Exponentially WeightedMoving Average (EWMA) approach. The sample in this study were 24 stock thatwere consistently registered in Jakarta Islamic Index (JII) period June 2016 -November 2017. After calculating the optimum stock portfolio formation, 11 stockwere include in the optimum portfolio category.The result of this study indicate that the optimum portfolio obtained consistsof SSMS 16,6%; LPKR 15,9%; TLKM 12,03%; WIKA 12,02%; PGAS 11,9%;WSKT 10,6%; SMRA 7,6%; UNTR 6,4%; UNVR 2,9%; ICBP 2,4%; and AALI1,2%. Value at Risk (VaR) with an Exponentially Weighted Moving Average(EWMA) approach fluctuates (not constant) for 1 day, 5 days, and 10 days. Thisis because the return obtained for each day is different so that the risk faced arealso different where it will also affect the maximum risk that might occur on theday.Keyword: Value at Risk (VaR), Exponentially Weighted Moving Average (EWMA)
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENYAJIAN LAPORAN KEUANGAN Ellyn Agna Safitri; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to explain the application of environmental accounting in the presentation of financial statements at the Islamic Hospital of the Islamic University of Malang. This research is a descriptive qualitative research. Data collection techniques that can be in the form of interviews) and methods of observation and data analysis are descriptive model methods. The results of the study stated that the information obtained from interviews with 7 (seven) informants was known that the Islamic Hospital of the Islamic University of Malang had not yet implemented environmental accounting. However, costs related to environmental accounting or the application of waste management have been included in the financial statements and in the presentation of the financial statements, they are free from material errors, and present factual and verifiable data, because the financial statements of the Malang Islamic University Hospital have been published. corrected by several parties, ranging from the team in charge of waste management to the hospital manager.Keywords: Environmental Accounting and Financial Reports
Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah Sebagai Dasar Penyajian Laporan Keuangan Yang Relevan Pada UMKM (Studi Kasus UKM Usbiaf Creative) Fitria Afdiyanti Astuti; Noor Shodiq Askandar; M. Cholid Mawardi
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 purpose of this study was to find out the perceptions of MSME managers Usbiaf Creative in Kendal Regency, Semarang regarding Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), know the presentation of MSME financial reports, and find out the inhibiting factors for the application of SAK EMKM. The method used in this research is a qualitative approach with a descriptive method and a case study approach. The object of this research is the Usbiaf Creative MSME located in Kendal Regency, Semarang by conducting interviews with the owners and employees concerned as a method for collecting primary data and other supporting documents as secondary data sources. Then the data was collected using the triangulation method and analyzed using data collection, data reduction, data presentation, and drawing conclusions. Based on research that has been conducted on Usbiaf Creative SMEs, it is known that the presentation of the Usbiaf Creative MSME financial statements is not in accordance with the description of EMKM SAK. It is known that there are several obstacles to Usbiaf Creative SMEs, namely limited human resource capabilities, lack of supporting documents, and no counseling on the importance of implementing SAK EMKM.Keywords: SAK EMKM, financial statements, SMEs, relevant
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN HUTANG TERHADAP NILAI PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2014-2018 Muhammad Syukron Salim; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of Profitability, Dividend Policy, and Debt to Company Value at Indonesian Company LQ 45 whose registered in the Indonesian Stock Exchange (BEI) for the 2014-2018 period, with purposive sampling technique for Indonesia Company LQ 45 in 2014-2018 and using multiple linear regression analysis with Statistical Package for the Social Sciences (SPSS), the data used is secondary data from the relevant resources. The results showed that the Profitability (ROA) has a significant positive effect on Company Value (PBV). Dividend Policy (DPR) has no effect on Company Value(PBV). Debt (DAR) has a significant positive effect on Company Value (PBV). This study is very useful for companies to increase the value of profitability ratios and debt to assets ratios because it can increase the value of the company. High corporate values wii increase investor confidence to invest and increase its shares, so that the company’s value can be maximum. Based on the conditions on previous studies, it still shows different results. Researcher are interested in developing this research using sectors as a research object.                 Keywords       : Profitability, Dividend Policy, Debt, Company Value
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Ahmad Faiz Falahudin; Noor Shodiq Askandar; Dwiyani Sudaryanti
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

This study was conducted to determine the effect of competence and independence on audit quality with auditor ethics as a moderating variable. This research was conducted at several Public Accounting Firms (KAP) in Gresik City. The data collection method used in this study was to distribute questionnaires to respondents in the form of written questions. The sample used in this study is a public accounting firm that has been established in several areas in Gresik City and a public accounting firm that is willing to be surveyed. This study uses 43 respondents who work at several Public Accounting Firms in Gresik City. The data analysis method used in this study used multiple linear regression analysis. The results of this study indicate that the competence and independence variables have a positive effect on audit quality. The variable of auditor ethics as moderating indicates that auditor ethics moderates the relationship between competence and audit quality. Auditor ethics as moderating variable shows that auditor ethics does not moderate the relationship of independence to audit quality. Keywords: Competence, independence, audit quality and auditor ethics
PENGUKURAN KINERJA BANK DENGAN PENDEKATAN EFISIENSI : STUDI TERHADAP PERBANKAN GO-PUBLIC DI INDONESIA Nur Febri Ainun D; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT Performance is one indicator of the efficiency of a company. The measurement of banking performance commonly carried out by banks is by using financial ratios. However, measuring the performance of banks using financial ratios has not been able to show the actual operating conditions of a bank. To overcome these limitations, there are methods that can measure the performance of branch offices that are capable of handling many inputs and outputs, namely the Data Envelopment Analysis (DEA) method. DEA method is a linear program that aims to maximize input and output. This study aims to analyze the health efficiency of banks listed on the IDX. Object research in this study uses 42 banks on the IDX. This study uses the Data Envelopment Analysis (DEA) method using an intermediation approach and uses output maximization. This study uses input variables consisting of savings, assets, and labor costs and uses output variables consisting of credit or financing, and income. The results showed that relatively efficient banks for 2 consecutive years were 5 banking companies that were able to properly maintain their financial stability, among others: Bank Artos Indonesia Tbk, Bank Ina Perdana, Bank Mandiri, Bank Victoria International and Bank Mayapada. Keywords: DEA (Data Envelopment Analysis), Performance Efficiency. Bank. 
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