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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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PERSEPSI DAN MINAT MAHASISWA TERHADAP PEMAHAMAN MATA KULIAH AKUNTANSI KEUANGAN (Studi Kasus Pada Mahasiswa Akuntansi Unisma) Zakiyatun Nufus; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of students' perceptions and interests on understanding financial accounting courses. The population of this study were students majoring in accounting, Islamic University of Malang batch 2018. The sample determination used the Slovin formula and the number of respondents was 75 students. This research uses multiple linear regression model. The results showed that students' perceptions did not have a positive effect on financial accounting courses. Meanwhile, interest has a positive effect on financial accounting courses.Keywords: student perception, student interest and financial accounting.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN (Studi Kasus pada PT MULIA USAHA BERSAMA) Silvi Nurfiana; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the application of existing sales information systems in manufacturing companies at PT MULIA USAHA BERSAMA in Malang Regency. This type of research uses a qualitative method with a descriptive approach. The data obtain need are based on the results of interviews with research subjects. The technique used to analyze the existing sales system at PT MULIA USAHA BERSAMA is by collecting data and then processing it so that conclusions can be drawn what kind of sales system has been implemented. The result of this study is a sales accounting information system that has many benefits for owners and for students at the Islamic University of Malang.Keywords: Sales, System, Analysis
Pengaruh Perilaku Belajar, Gaya Mengajar Dosen, dan Kecerdasan Emosional Terhadap Pemahaman Mahasiswa pada Mata Kuliah Pengantar Akuntansi Veri Rahardian; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This research is an associative study to analyze the relationship or relationship or correlation between Learning Behavior, Lecturer Teaching Style, and Emotional Intelligence on Students Understanding of Introductory Accounting Courses. The population in this study is students of the Islamic University of Malang in Accounting study program from 2019 to 2020. The sampling technique used in this study was simple random sampling. The results showed that learning behavior had a positive and significant effect on students understanding of introductory accounting courses. The higher the level of learning behavior, the more it affects student understanding. The teaching style of the lecturer has a positive and significant effect on students' understanding of the introductory accounting course. The higher the level of the lecturer's teaching style, the more it affects student understanding. Emotional intelligence has a positive and significant effect on students' understanding of introductory accounting courses. The higher the level of emotional intelligence, the more it affects student understanding. The coefficient of determination R² which shows 0.532, it means that 53.20% student understanding is influenced by learning behavior, lecturer teaching style, and emotional intelligence, while the remaining 46.80% student understanding is influenced by other variables not examined in this study.Keywords: Learning behavior, lecturer teaching style, emotional intelligence, accounting courses
PENGARUH KREDIT BERMASALAH DAN PERPUTARAN KAS TERHADAP LIKUIDITAS Eries Erviana; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine 1) the effect of non-performing loansand cash turnover on liquidity, 2) the effect of non-performing loans on liquidity, and 3)the effect of cash turnover on liquidity. This study uses a quantitative approach because ituses data in the form of numbers. The population in this study are all Non ForeignExchange National Private Banks registered with Bank Indonesia. The sampling methoduses purposive sampling method, where there are 14 Non Foreign Exchange NationalPrivate Commercial Banks used as the sample studied. Data collection method usesdocumentation method. The analytical tool used is multiple regression analysis.The results show that 1) non performing loans and cash turnoversimultaneously have a significant effect on liquidity, 2) non performing loans have nosignificant effect on liquidity and 3) cash turnover has no significant effect on liquidity.Keywords: non-performing loans, cash turnover, liquidity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris Terhadap Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Nindi Zahroh Munfatehah; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKTujuan utama dari penelitian ini ialah untuk mengetahui pengaruh daripergantian manajemen, opini audit, dan financial distress (sebagai variabelindependen) terhadap auditor switching secara voluntary (sebagai variabeldependen). Populasi pada penelitian ini menggunakan metode purposive samplingdengan kriteria: (1) Perusahaan perbankan yang terdaftar di BEI menerbitkanlaporan keuangan yang telah diaudit oleh auditor independen secara lengkapselama periode 2011-2015. (2) Tidak diaudit oleh auditor/KAP yang sama selamakurun waktu penelitian (minimal 2 kali pergantian auditor/KAP). (3) Perusahaanyang diteliti menyajikan informasi yang lengkap berupa informasi namaauditor/KAP, nama CEO, total asset, total hutang, dan opini audit yang diberikanoleh auditor independen. Hasil analisis menunjukkan bahwa pergantianmanajemen, opini audit, dan financial distress tidak berpengaruh secara signifikanterhadap auditor switching secara voluntary.Kata Kunci : Pergantian Manajemen, Opini Audit, Financial Distress, AuditorSwitching, Voluntary, Purposive Sampling.ABSTRACTThe main purpose of this study is to know the effect of management changing,audit opinion, and financial distress (as independent variables) to voluntaryauditor switching (as dependent variable). Population in this study usingpurposive sampling method with criteria: (1) A banking company listed on IDXpublishes a financial report that has been complitely audited by an independentauditor during the period 2011-2015. (2) Not audited by the same auditor/PAFduring the research period (at least 2 times the turn of the auditor/PAF). (3) Thecompany studied presents complete information in the form of auditor/PAF nameinformation, the name of the CEO, the total assets, total debt, and the auditopinion provided by the independent auditor. The analysis showed thatmanagement changing, audit opinion, and financial distress are not significantlyinfluece voluntary auditor switching.Keyword : Management Changing, Audit Opinion, Financial Distress, AuditorSwitching, Voluntary, Purposive Sampling
PENGARUH PROFITABILITAS, LIKUIDITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI Safrie Wahyu Ramadhan; 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

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Abstract

This study aims to analyze and examine the effect of financial performance, profitability, liquidity on the value of manufacturing companies on the Indonesia Stock Exchange with dividend policy as a moderating variable for 2016-2020. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 70 companies. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that 1) Dividend Policy is able to influence the relationship between Profitability and Liquidity to the Firm Value variable, 2) Profitability Has a Significantly Positive Effect on Firm Value, 3) Liquidity Has a Significantly Positive Effect on Firm Value, 4) Dividend Policy is Able to Significantly Moderate the Effect of Profitability On Firm Value, 5) Dividend Policy Is Able to Significantly Moderate the Effect Of Liquidity On Firm Value.Keyword: Financial Performance, Profitability, Liquidity, and Dividend Policy
PENGARUH PEMAHAMAN PERPAJAKAN DAN KEMUDAHAN DALAM MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA BATU Rara Nur Aliefia Alfiyani; Noor Shodiq Askandar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of tax understanding and convenience in paying tax of UMKM taxpayer compliance. Researchers determine UMKM taxpayers who are active and registered at the pratama Batu Tax Service Office as the population. Meanwhile, the researcher used the slovin formula in determining the sample with a total of 99 respondents. The research method used in quantitative research with primary data analysis was carried out by multiple linear regression analysis using SPSS. The result of this study indicate that tax understanding and convenience in paying tax have significant effect on UMKM taxpayer compliance either partially or simultaneously.Keywords : taxpayers, slovin formula, multiple linear regression
PENGARUH MOTIVASI DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI FEB UNISMA ANGKATAN 2014/2015 Devit Pranoto; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of this study is to know : 1) the influence of motivation and entrepreneurship education on entrepreneurship interests,2) the influence of motivation on entrepreneurship interests,3) the influence of entrepreneurship education on entrepreneurship interests. This research includes casual associative type using purposive sampling method. The population in this study is all students of Accounting Study Program Faculty of Economics and Business of University of Islam Malang force 2014/2015 by taking sample amounted to 130 respondents. Data were obtained by distributing questionnaires. The results of this study indicate: 1) motivation and entrepreneurship education have a positive and significant impact on the entrepreneurship interest in accounting students faculty of economics and business UNISMA force 2014/2015,2) Motivation has a positive influence on entrepreneurship interest in accounting students faculty of economics and business UNISMA force 2014/2015,3) Entrepreneurship education has a positive influence on entrepreneurship interest in accounting students faculty of economics and business UNISMA force 2014/2015. Keywords : motivation, entrepreneurship education, entrepreneurship interest
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP RISK MANAGEMENT DISCLOSURE (Studi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia 2013- 2015) Mochammad Taufik Taufani; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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

Abstraksi The purpose of this research is 1) to know the influence of manajerial ownership toward risk management disclosure, 2) to know the effect of institutional ownership to risk management disclosure, 3) to know the influence of foreign ownership to risk management disclosure, 4) to know the effect of public ownership to risk management disclosure. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sample selection using purposive sampling. Based on the criteria, obtained 43 companies that became the sample in this study. The method used in this study using multiple linear regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) T test results show that for manajerial ownership variable has significant effect on risk management disclosure, but institutional domestic ownership, foreign ownership, and public ownership has no significant effect on risk management disclosure. 2) The result of f test shows that manajerial ownership, institutional domestic ownership, foreign ownership, public ownership simultaneously have significant influence to risk management disclosure. Keywords: Ownership Structure, Risk Management Disclosure.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Perusahaan Manufaktur yang listing di BEI Tahun 2012-2015) Mohammad Zainul Abidin; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study was conducted with the aimof : to knowthe adherents ofgoodcorporategovemance and corporatesocialresponsibiliti against taxaggressiveaction.The population used in this study are all manufacturing companies listed onIndonesia Stock Exchange BED in 2012-2015. The sample selection usingpurposte sampling. Based on criteria. Diperolch RS perfection that m samples inthis study.The method used in Based on the results of the analysis put forward someconclusions as follows: F test results show that the variable level of adherentsgood governance and social simultaneously have no effect on aggressive taxaction. 2) The result of t test shows that for the influence of good corporategovenance and responsibiliti partially do not have adherence to aggressive taxaction.Keywords: good corporate govenance, corporate social responsibilio, taxaggressive
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