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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 KREDIT BERMASALAH DAN TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2014 – 2017 Ilmi Khairunisak; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTNon Performing Loan and The Effect of Capital Adequacy Ratio to ReturnOn Asset in Commercial Banking that Listed on Indonesian Stock ExchangePeriod 2014 - 2017This research aims to analyze the effect of the variable NPL and CARtoward ROA. This research using data from commercial banking publishedfinancial reports 2014-2017 period. The samples used were 20 commercial bankslisted in the Indonesia Stock Exchange in the period 2014-2017 were taken bypurposive sampling. Analysis technique used is analyzed multiple linearregression performed normality test and classical assumption test first.Conclusion from this research describe that NPL variable show negative andsignificant influence towards on ROA. CAR variables show positive and havesignificant effect with Return On Asset (ROA).Keyword : CAR, NPL, LDR, and ROA
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia) Alifatur Akbar Alamsyah; Noor Shodiq Askandar
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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ABSTRACTThis study discusses gross profit, operating profit and net income in predicting future cash flows. The data used in this study is secondary data, consisting of companies engaged in manufacturing that have carried out operations regarding the year of research to become participation in this study, while the research sample taken is a company that has been engaged in manufacturing which has been operating for 2012 - 2017 The sampling technique is done using the purposive sampling method. The analytical tool used is multiple linear regression which produces a model Y = 0.815+ 1.096 X1 - 0.411 X2 + 0.196 X3. Normality test using kolmogorov-smirnov, classic assumption test consisting of multicollinearity, heteroscedasticity and autocorrelation. Hypothesis test using F test, coefficient of determination, and T test. The results of this study indicate that simultaneously and partially gross profit, operating profit and net income to future cash flows with a determination coefficient of 0.539 or 53.9%. This means that the contribution of gross profit, operating profit, and net income to cash flow is 53.9%, while 46.1% is a contribution from other variables not discussed in this study.Keywords: gross profit, operating profit, net income, future cash flows
PENGARUH BUDAYA ETIS ORGANISASI DAN ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA (Studi Empiris Tentang Pemeriksa Internal Bawasda Kabupaten Mojokerto) Cindy Ariana Oliviantika; Noor Shodiq Askandar; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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The purpose of this study was to obtain, determine the effect of organizational ethical culture, ethical orientation, on ethical sensitivity to the performance of local government agencies. The case study in this research is the Mojokerto district work unit. The sample of this study used a purposive sampling method and the sample used in this study was 35 respondents. This study used multiple regression analysis using quantitative methods. The results of this study simultaneously variable organizational ethical culture (X1), ethical orientation variable (X2) and ethical sensitivity variable (Y) simultaneously have a positive effect on the performance of Local Government AgenciesKeyword: norms, ethics, organizational ethical culture, ethical orientation, ethical sensitivity.
PENGARUH MINAT DAN PEMBELAJARAN DARING TERHADAP TINGKAT PEMAHAMAN MATA KULIAH PENGANTAR AKUNTANSI (STUDI PADA MAHASISWA PERGURUAN TINGGI DI KOTA MALANG) Suci Rachmadan; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study focuses on testing a theory by determining research variables regarding whether there is an influence between interest and online learning on the level of understanding of introductory accounting courses. This research data collection was carried out by distributing questionnaires through Google Form to research respondents. Data analysis using SPSS computer program. The result of this research is that interest and online learning have a significant effect on the level of understanding of introductory accounting courses for accounting students at the Islamic University of Malang, University of Muhammadiyah Malang, State University of Malang and State Islamic University of Maulana Malik Ibrahim Malang.Keywords: interest, online learning, course understanding level, and introduction of accounting.
Analisis Pengaruh Penerapan Etika Bisnis Terhadap Kepuasan Konsumen Toko Della Muda di Desa Madiredo Afi Faida Maulidia; 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

The purpose of this study was to find out and analyze the application of fairness, honesty and trust to customer satisfaction at Toko Della Muda in Madiredo Village. The type of data used in this study is the primary data type. The subjects of this research are consumers of Della Muda stores. Sampling in this study used a probabilistic random sampling method by distributing questionnaires. Through paper distributed to consumers at the Della Muda Store in Madiredo. From the calculations, a sample of 96 respondents was obtained. The results of this study are to find out whether fairness, honesty and trust affect consumer satisfaction. It is concluded that simultaneous testing can be seen that fairness, honesty and trust simultaneously affect consumer satisfaction. Partial testing can be seen that fairness, honesty and trust simultaneously have a significant positive effect on customer satisfactionKeywords: Fairness, honesty, trust and customer satisfaction
Analisis Pengaruh Persepsi Profesi Akuntan Publik, Motivasi Dan Kecerdasan Adversity Mahasiswa Universitas Islam Malang Terhadap Minat Menjadi Akuntan Publik Mohammad Faizal Arif; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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 Public Accountant Perception, Motivation and Adversity Intelligence of Malang Islamic University Students Against Interest in Becoming a Public Accountant.In this study, researchers used quantitative research methods by using primary data obtained from respondents' responses to questions on the questionnaire. The results of this study indicate the perception of public accountants, motivation and adversity intelligence simultaneously or simultaneously affect the interests of students becoming public accountants. Perception variable shows a positive influence with a sig value of 0.011 <0.05 meaning that the better the perception of students will increase interest in becoming a public accountant. Motivation variable shows a positive influence with a sig value of 0.009 <0.05 meaning that the higher the motivation of students the higher the interest in becoming a public accountant. Adversity intelligence variable shows a positive influence with a sig value of 0,000 <0.05 meaning that the higher the adversity intelligence of students the higher the interest in becoming a public accountant.Keywords: Perception, Motivation, Adversity Intelligence, Interest in Being a Public Accountant.
PENGARUH MODAL, STRUKTUR PERSAINGAN, DAN PENDAPATAN TERHADAP INDEKS DAYA SAING UMKM KOTA BATU Munifatik Munifatik; Noor Shodiq Askandar; Abdul Wahid Mahsuni
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

BSTRACTThis research was conducted with the aim of: 1) To determine thesimultaneous effect of capital, competition structure and income on the MSMECompetitiveness Index in Batu City. 2) To determine the effect of partial capital,Competition Structure and Income on the MSME Competitiveness Index in BatuCity.The population in this study is all MSME’s in Indonesia. The samplingmethod in this study is purposive sampling method. So that obtained a sampleof 43 MSME in Batu City. The analytical method used in this study is multiplelinear regression.The results of the study show that: 1) Simultaneously Capital,Competition Structure, and Revenue significantly influence the CompetitivenessIndex. 2) Partially Capital does not significantly influence the CompetitivenessIndex. 3) Partially the Competition Structure has a significant positive effect onthe Competitiveness Index. 4) Partially Revenue has a significant positive effecton the Competitiveness Index.Keywords: Capital, Competition Structure, Income, MSME CompetitivenessIndex
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi Empiris pada WP OP di KPP Pratama Singosari) Moh. Ahbab Abdul Aziz; 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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ABSTRACTThis research was conducted with the aim of: 1) To know the effect ofunderstanding taxation and risk preference rules on compliance compliance level ofindividual taxpayer in KPP Singosari. 2) To determine whether risk preference canmoderate the relationship between understanding tax regulations on compliance withindividual taxpayers in KPP Singosari. Independent variable in this study is theunderstanding of taxpayer regulation (X1). Dependent Variables in this study istaxpayer compliance (Y), Variables that strengthen or weaken the direct relationshipbetween independent variables and dependent variables in this study risk preferences(X2) used as a moderating variable.The population used in this study is WP OP in North Malang tax registered inKPP Pratama Singosari amounted to 73,621 taxpayers. This taxpayer consists ofcorporate taxpayers as many as 6,023 personal taxpayers as much as 67,598taxpayers individual taxpayers contained in the area of North Malang include: WPOP in Singosari, WP OP in Lawang, WP OP in Karang Ploso, WP OP In Dau.Sampling location is in North Malang region. Determination of samples in this studyusing sampling technique with Convenience Sampling. The method used in this studyusing the method of Moderated Regression Analysis (MRA).Based on the results of the analysis can be put forward several conclusions asfollows: 1) F test results show that the variables Zscore: Understanding of TaxpayerRegulations, Zscore: Risk Preferences and ABSX1_X2 simultaneously orsimultaneously affect taxpayer compliance. 1) T test results indicate that for thevariable Zscore: Understanding of the Regulation of Taxpayers partially has noeffect on taxpayer compliance. 2) Zscore: Risk Preferences partially affect taxpayercompliance. 3) risk preference variable can memoderating Understanding ofTaxpayer Regulation to taxpayer compliance.Keywords : Understanding of tax regulations, Taxpayer Compliance, RiskPreference
Analisis Sistem Informasi Akuntansi Penerimaan Kas Terhadap Efektivitas Pengendalian Intern Pendapatan Jasa Pada Perusahaan Transportasi (Studi Kasus Pada PT. Lancar Sejahtera Abadi) Tita Puspita Maharani; 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

PT. Lancar Sejahtera Abadi (LSA) established in 2008, is a Transportation Management Services company. Namely transportation services and goods delivery that are integrated using a combination of land transportation modes. This company stands from a combination of reliable professionals, supported by all partners and human resources who are trained and tested to place at PT. Lancar Sejahtera Abadi (LSA) as a complete, reliable and trusted transportation service provider company.This study aims to determine the accounting information system for cash receipts to the effectiveness of internal control of service income in transportation companies PT. Lancar Sejahtera Abadi (LSA). Types of research used in this study is descriptive qualitative. The data and information processed are data obtained from the results of structured interviews and documentation that will be analyzed qualitatively and described in a descriptive form.Based on the results of the study, the cash receipt accounting information system at PT. Lancar Sejahtera Abadi is said to be relatively good, this can be seen where PT. Lancar Sejahtera Abadi has implemented systemized recording in each division and in accordance with the procedures of the cash receipt accounting information system.Keywords : Cash receipt accounting information system; accounting information system; revenue control; service income; cash receipts
Kemampuan Laba dan Arus Kas Dalam Memprediksi Laba dan Arus Kas Masa Mendatang Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013- 2016 Heru Budiono; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is: 1) to know the earnings and cash flow capability topredict the earnings in the future, 2) to know the earnings capability and cash flow to predictthem in the future, 3) to know the predict capability incremental cash flow of the future.The research used the sample of the manufacture companies listing on IndonesiaStock Exchange and research period of 2013-2016. The sample obtained of 38manufacturing companies trantumed in Indonesia Stock Exchange. T he variables of theresearch are independent variables that consist earnings and cash flows of the previousperiod, while the dependent variables are the future of earnings and cash flows. Thisresearch used a double regression linear.The result of the test show that earnings and cash flow has the ability to predictingearnings in the future. Profit and cash flow have the ability to predict them in the future.Earnings and cash flows alike have an incremental predictive capability for them in thefuture.Keyword : Manufacture Company, Earnings, Cash Flow, Prediction Capability.
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