Article Per Year (5 Year)
p-Index From 2021 - 2026
13.033
P-Index
This Author published in this journals
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

Published : 120 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 120 Documents
Search

 7   8   9   10   11 
PENGARUH TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PERUSAHAAN DENGAN METODE RGEC (Studi Pada Bank BUMN yang Terdaftar di BEI Periode 2015-2018) Mutiatus Sholiha; Noor Shodiq Askandar; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.482 KB)

Abstract

The purpose of this study was to determine and analyze the effect of NPL, GCG, ROA and CAR variables on the profit growth of state-owned commercial banks listed on the Indonesia Stock Exchange in the 2015-2018. The samples in this study were 4 banking companies. Sampling was conducted using a purposive sampling method. The type of research is quantitative research with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period the data collection method using the documentation method. The analytical tool used in this study is multiple linear regression analysis, by software IBM SPSS Statistic 14.The results obtained in this study are NPL, GCG, ROA, CAR showing the results simultaneously have a significant effect on profit growth in state-owned commercial banks in the 2015-2018 periods. For NPL variables partially significant negative effect on earnings growth. Whereas the GCG, ROA, and CAR variables partially had a significant positive effect on the profit growth of commercial banks in the 2015-2018.” Keywords : Profit Growth, Non Performing Loan, Good Corporate Governance, Return On Assest, and Capital Adequacy Ratio”
Pengaruh Fraud Diamond, Religiusitas dan Love Of Money Terhadap Kecurangan Akademik Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang Selama Pandemi Covid-19 Duwi Pebrianti Ambarsari; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.455 KB)

Abstract

This research was conducted at the Faculty of Economics and Business, Islamic University of Malang. The method used in this research is a quantitative method. The purpose of this study was to determine the effect of diamond fraud, religiosity and love of money on academic fraud. The independent variables used are diamond fraud, religiosity and love of money, the dependent variable is academic fraud. The sample used in this research was 90 respondents who were active students of the Faculty of Economics and Business in 2019 and 2020 who had attended online learning. Data collection techniques using a questionnaire. The analytical method used is instrument test, normality test, classical assumption test, multiple linear test, and hypothesis testing using SPSS computer software in data processing. The results of this study indicate that fraud diamond has no effect on academic fraud, religiosity has a negative effect on academic fraud, love of money has a positive effect on academic fraud, and simultaneously the variables fraud diamond, religiosity and love of money have a positive and significant effect on academic fraud.Keywords : Fraud diamond, religiosity, love of money, academic fraud.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2016-2020 Muhamad Alam Subayin; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.168 KB)

Abstract

This study aims to analyze the factors that affect earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020. The variables used are earnings management as the dependent variable. And five of other variables such as leverage, company size, KAP size, institutional ownership and managerial ownership as independent variables. The population used in this study were 30 food and beverage sub-sector companies listed on the IDX 2016-2020. While the sample used is 14 companies that have been selected using a purposive sampling method with certain criteria. This study uses multiple linear regression analysis with the SPSS software. The results obtained from hypothesis testing are leverage, company size, KAP size, institutional ownership and managerial ownership simultaneously have a effect on earnings management. While partially, leverage and firm size have a significant negative effect on earning management, managerial ownership has a positive effect on earnings management. KAP size and institutional ownership have no effect on earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020.Keywords: Earnings management, leverage, company size, KAP size, institutional ownership and managerial ownership.
Pengaruh Literasi Keuangan Motivasi Kerja Penggunaan Media Sosial Terhadap Keberlangsungan Bisnis UMKM di Kecamatan Sandubaya Kota Mataram Muhammad Mahyudin Muhtar; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11568.646 KB)

Abstract

This study aims to determine the effect of financial literacy, work motivation, and the use of social media on the sustainability of MSME business in Sandubaya District, Mataram City. The independent variables in this study are financial literacy, work motivation, and use of social media, while the dependent variable is the business continuity of MSMEs in Sandubaya District, Mataram City. This type of research is quantitative research. The source of data in this study is primary data with data collection methods in the form of a questionnaire. The population in this study were SMEs in the Sandubaya District, Mataram City, with a sample of 98 people. By using regression analysis, it is found that the financial literacy and work motivation variables have no effect on the sustainability of the MSME business, while the social media use variable has a positive and significant effect on the MSME business continuity. These results imply that increasing and socializing the use of social media is needed to increase income. Entrepreneurship through social media is used for promotional tools and other social media users will begin to recognize and know what is offered.Keywords: Financial literacy, work motivation, use of social media. MSME business continuity.
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP MINAT INVESTASI MAHASISWA FEB UNIVERSITAS ISLAM MALANG Nadia B Tehupelasuri; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.846 KB)

Abstract

This study aims to analyze and measure the effect of financial literacy and financial behavior on student / female student investment interest. The type of research used is quantitative research with explanatory research methods. Types and sources of data used are primary data, namely data collected and processed by themselves from the object. The population in this study were 261 students with the sample technique used was purposive random sampling using the Slovin formula. Data were collected using a questionnaire method from 65 students / female students as samples in this study. The data technique used in this research is descriptive analysis, instrument test, classical assumption test, multiple linear regression test, F test, t test, determination coefficient test with the help of SPSS version 16 software program. These results indicate that financial literacy and financial behavior have an effect. significant positive on investment interest.Keywords: Financial Literacy, Financial Behavior and Investment Interest
PENGARUH PERSISTENSI LABA, GROWTH OPPORTUNITIES, DAN UKURAN PERUSAHAAN TERHADAP RELEVANSI NILAI LABA AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SELAMA PERIODE 2013-2015) Nia Chanzenia Faradilla; Noor Shodiq Askandar
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.297 KB)

Abstract

This study aimed to test whether (1) the effect of earnings persistence on the value relevance of accounting earnings, (2) growth opportunities on the value relevance of accounting earnings, and (3) the influence of firm size on the value relevance of accounting earnings in manufacturing companies listed on the Indonesia Stock Excange. The population in this study was companies of manufacturing listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Samples was determined by purposive sampling method and obtain 46 manufacturing companies. The data used in this study are secondary, data obtained from official website www.idx.co.id dan www.yahoofinance.com. Based on the result of the analysis can be put forward several conclusion as follow: (1) the result of  F test shows that earnings persistence, growth opportunities, and firm size simultaneosly  has no significant effect on value relevance of accounting earnings. (2) the result of  t test shows that earnings persistence, growth opportunities, and firm size partialously has no significant effect on value relevance of accounting earnings.
AKUNTABILITAS FINANSIAL DALAM PENGELOLAAN ALOKASI DANA DESA (ADD) (Studi Kasus di Desa Sumbersuko Kecamatan Purwosari Kabupaten Pasuruan) Nur Syuroidah; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.356 KB)

Abstract

ABSTRACTThe original fund of the village is the income earned and extracted from theincome potential of the village. Regional revenue groups consist of: business results,asset yields, self-reliance, participation, and mutual assistance, and other village originalrevenues. While the transfer earnings represent village revenues earned from otherentities such as transfers from municipal and district governments, transfers fromprovincial governments, and transfers from the central government. The realization offunding from APBD that is channeled through the Village Fund Allocation (ADD) shouldreally make the village prosperity. However, in the implementation and accountabilitysometimes there are still some obstacles that often faced in its management because it isnot in accordance with the principle of regional financial management in accordancewith Regulation of Minister of Home Affairs No. 113 of 2014 that in every managementmust be based on the principle of transparency and accountability. Based on thesematters it encourages the authors to conduct research related to accountability andmanagement of Village Fund Allocation. This research is a qualitative descriptive study.The collection was conducted interview, observation, and documentation. The results ofthis research is the Planning Stage of Village Fund Allocation (ADD) in SumbersukoVillage Already in accordance with Regulation of Pasuruan Regent No.13 of 2015.Keywords: Accountability, Governance administration, Governance fund allocation(ADD)
PENGARUH KESADARAN WAJIB PAJAK, SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PENGHASILAN Hana Oktavyanti Cahyani; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.597 KB)

Abstract

Tujuan penelitian ini yaitu 1) Untuk mengetahui dan menganalisis gambaran kesadaran wajib pajak, sanksi, pelayanan fiskus dan tingkat kepatuhan wajib pajak 2) Untuk mengetahui dan menganalisis pengaruh kesadaran wajib pajak, sanksi dan pelayanan fiskus secara simultan dan parsial berpengaruh terhadap tingkat kepatuhan wajib pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif, penelitian ini dilaksanakan di Kantor Pelayanan Pajak (KPP) Pratama KPP Pratama Batu. Populasi adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Batu pada tahun 2016, dengan teknik analisis data menggunakan analisis regresi linier berganda.Berdasarkan hasil penelitian dan pembahasan yang telah dilakukan mengenai analisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi dalam membayar pajak penghasilan maka dapat ditarik kesimpulan bahwa dari deskripsi jawaban responden menunjukkan bahwa kesadaran wajib pajak dalah tinggi, sanksi masuk dalam kriteria tinggi, pelayanan fiskus masuk dalam kategori tinggi dan tingkat kepatuhan wajib pajak adalah tinggi. Kesadaran wajib pajak, sanksi dan pelayanan fiskus secara simultan berpengaruh terhadap tingkat kepatuhan wajib pajak. Kesadaran wajib pajak, sanksi dan pelayanan fiskus secara parsial berpengaruh terhadap tingkat kepatuhan wajib pajak.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN MOTIVASI BERWIRAUSAHA TERHADAP MINAT MAHASISWA UNTUK BERWIRAUSAHA DI MASA PANDEMI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang) Diyah Ari Manisa; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.234 KB)

Abstract

The purpose of study is to determine the effect of entrepreneurial knowledge, family environment and entrepreneurial motivation on student entrepreneurship interest during the pandemic. The population of this research is accounting students class of 2018 and 2019, Faculty of Economics and Business, Islamic University of Malang, and sampling using purposive sampling, the data obtained are 105 respondents. The analytical technique in this study used multiple linear regression analysis with a significance level of 5% with the help of SPSS version 25. Testing the data in this study using methods that include descriptive statistical analysis, validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing (test simultaneous test, coefficient of determination test, partial test). The results of the analysis show that entrepreneurial knowledge, family environment and entrepreneurial motivation simultaneously affect the entrepreneurial interest of students in the accounting study program at the Islamic University of Malang.Keyword : Interest in Entrepreneurship, Knowledge of Entrepreneurship, Family Environment, Entrepreneurial Motivation.
ANALISIS NORMATIF UNDANG-UNDANG NO. 1 TAHUN 2013 TENTANG LEMBAGA KEUANGAN MIKRO (LKM) ATAS STATUS BADAN HUKUM DAN PENGAWASAN BAITUL MAAL WAT TAMWIL (BMT) Nurulita Aryani; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.082 KB)

Abstract

ABSTRACTThis research was conducted with the aim to find out how the status of legalentities and supervision of BMT before and after the existence of Law No. 1 of2013 concerning Microfinance Institutions (MFIs).The sample used in this study was BMT-Maslahah Sidogiri. The method usedis a qualitative descriptive analysis method, which analyzes the data that has beencollected by synchronizing with the regulations contained in Law Number 1 of2013 concerning Microfinance Institutions (MFIs), so that later it will be knownwhere the supervision is.Based on the results of the analysis it can be seen that before the Law No. 1of 2013, BMT-Maslahah Sidogiri is in the form of a cooperative and has the legalstatus of the Islamic Financial Services Cooperative and its supervision is subjectto the Minister of Cooperatives and SME Regulation No. 39 / Per / M.KUKM / XII/ 2007. While after the Act No. 1 of 2013, BMT-Maslahah Sidogiri still chooses toform a cooperative so that its supervision remains under the Minister ofCooperatives and SME Regulation No. 39 / Per / M.KUKM / XII / 2007.Keywords: Status of Legal Entity, Supervision, Act No.1 of 2013 concerningMicrofinance Institutions.
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