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All Journal Jurnal Ekonomi Modernisasi Jurnal VOK@SINDO Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Akuntansi Politala Jurnal Akademi Akuntansi (JAA) International Journal of Business Economics (IJBE) International Conference on Industrial Revolution for Polytechnic Education Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Accounting and Finance Studies EKONOMIKA45 Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIMEKA
Dyah Febriantina Istiqomah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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The Effect of Corporate Governance on The Tendency of Family Firms To Conduct Earnings Management Using WarpPLS Dyah Febriantina Istiqomah
International Conference on Industrial Revolution for Polytechnic Education Vol. 1 No. 1 (2019): International Conference on Industrial Revolution for Polytechnic Education
Publisher : PolinemaPress

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Abstract

Conflicts of interest that occur in family companies are not only conflicts between managers and owners, but ownership that is concentrated in the family tends to cause conflict between majority and minority owners. This conflict leads to opportunistic earnings management behavior. Earnings management behavior can be avoided by good corporate governance. Therefore, this study was conducted to determine the level of earnings management in family companies by considering the characteristics of corporate governance. This study uses 117 samples taken by purposive sampling of companies listed on the Indonesian stock exchange. The research method uses WarpPLS approach to examine the moderation effect. The results of the study show that there is no tendency for family companies to conduct earnings management. Likewise, the effect of moderating Corporate Governance on earnings management behavior is not proven. However, based on the results found the effect of Corporate Governance on earnings management behavior that shows the better corporate governance, seen from the proportion of independent commissioners, the number of audit committees, and audit quality, the lower earnings management practices in companies. The results of this study indicate a Predictor relationship where the moderating variable changes to an explanatory variable. This study are expected to open the company’s horizons about the importance of good corporate governance. In addition, for further research, more concerned with the level of involvement family members in the company because different levels, low, medium, or high, can influence the tendency of family members to do or not to do earnings management.
Analysis of Influence of Profitability, Solvability, Liquidity and Public Ownership on Delay of Financial Report Publication Dyah Febriantina Istiqomah
Jurnal VOK@SINDO Vol 1, No 1 (2013)
Publisher : Program Pendidikan Vokasi Universitas Brawijaya

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Abstract

This study aims to test the influence of profitability, solvability, liquidity and public ownership on delay of financial report publication. The sample is 51 non-manufacture companies listed in Indonesian Stock Exchange which are selected by using purposive sampling method. This study was tested by using multiple regression. The result shows that profitability, solvability, and liquidity influence the delay of financial report publication. However, ownership does not influence the delay of financial report publication.
Evaluation of Fertilizer Inventory Management of PT. ABC Using EOQ Method Chella Masquita Febilia; Dyah Febriantina Istiqomah
Jurnal VOK@SINDO Vol 4, No 2 (2016)
Publisher : Program Pendidikan Vokasi Universitas Brawijaya

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Abstract

The plentiful company inventories are associated with the high storage and order cost. However, the limited number of inventories results in the lack of supply shortages that could hamper the process of buying and selling on trading companies and loss of profits. During this time, PT. ABC has ordered fertilizer X and Z using rough estimates. Thus, the company sometimes has excessive or even limited amount of fertilizer X and Z which results in providing unsatisfactory service for the customers’ demand. This research was aimed to evaluate the inventory management of fertilizer X and Z at PT ABC using EOQ (Economic Order Quantity) method. Data collection was done through observation and interviews with the company. Data were analyzed using the EOQ method. The results showed that the inventory management by using the EOQ method is more efficient than the inventory management policy that has been done by the company. This is because by using the EOQ method the frequency of order is lower so the order cost will be low as well. Therefore, the company should consider using EOQ method because this method can help the company to get the optimal quantity of inventory purchases with a minimum order fee compared to the previous company policy.
MEDIA PROMOSI DESA WISATA MENGGUNAKAN DESA.ID DESA GAMPINGAN KECAMATAN PAGAK KABUPATEN MALANG Agung Teguh Wibowo Almais; Abd. Rouf; A'la Syauqi; Mochamad Imamudin; Dyah Febriantina Istiqomah; Akbar Roihan; Shinta Rizki Firdina Sugiono
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2021): December
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v6i2.2692

Abstract

Di Gampingan terdapat suatu spot panjat tebing yang unik dan sangat menarik untuk dijadikan destinasi wisata alam yang cocok untuk dikunjungi yaitu “Lembah Kera”. Selain “Lembah Kera” juga terdapat tempat wisata lainnya di desa Gampingan yang menawarkan aneka masakan ikan air tawar segar yaitu Mahonian. Tetapi tempat destinasi wisata di desa Gampingan tersebut masih awam didengar oleh masyarakat atau wisatawan di luar Malang dan sekitarnya. Karena problem tersebut maka perlu dibuat suatu media promosi secara elektronik yang bisa menjangkau masyarakat lebih luas agar destinasi wisata desa Gampingan bisa terkenal dan makin banyak pengunjung yang mengunjungi tempat wisata di desa Gampingan. Media promosi yang lagi berkembang sekarang ini adalah melalui media social (facebook, twitter, instagram dan whatsapp) tetapi selain menggunakan social media seharusnya desa harus memiliki portal sendiri yang berisi informasi tentang wisata desa tersebut. Oleh karena itu perlu di generate sebuah website desa yang nama domain sudah mengikuti peraturan kominfo tentang penataan nama domain instansi penyelenggara negara, yang mengharuskan desa memiliki domain website sendiri yaitu desa.id. Dengan domain desa.id diharapkan agar nama domain lebih mudah diakses oleh publik dengan lebih singkat dan jelas. Selain itu juga menjadi bukti nyata, bahwa desa dapat maju, mandiri, dan unggul.
INTERNALISASI KARAKTER ULUL ALBAB DALAM PEMBELAJARAN AKUNTANSI BERBASIS PROJECT BASED LEARNING Kholilah Kholilah; Ayub Wijayati Sapta Pradana; Ahmad Djalaluddin; Dyah Febriantina Istiqomah
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13109

Abstract

This study was designed to find out the meaning of financial accounting learning that integrates the character of ulul albab with project-based learning. The learning model is carried out through the implementation of projects that allow students to practice accounting for SMEs. This research fills the void of discussion about learning models that integrate science and Islam in the field of accounting. The study was conducted in Financial Accounting class for S1 accounting class of 2017 students at UIN Malang. This study used a quasi-experimental study to examine differences in accounting scores in the project class and the control class—different test using paired sample t-test. The results showed that there were differences in accounting values in the experimental class before and after project. Score differences also occur between the experimental class and the control class. Internalization of ulul albab's character is obtained through students' responses to problems that occur during the project. The limitation of the study is the construct of the ulul albab character which has not been measured so that it cannot be done to test different internalization of the ulul albab character in the experimental class and the control class.
Perilaku Investasi sebagai penerapan gaya hidup halal masyarakat Indonesia: tinjauan Theory of Planned Behavior Mega Noerman Ningtyas; Dyah Febriantina Istiqomah
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.401 KB) | DOI: 10.21067/jem.v17i2.5642

Abstract

The survey shows that the community's ability to utilize Islamic financial products is still low. This fact contradicts the potential development of a halal lifestyle and the increasing number of middle-class Muslims, and the fact that 87.2% of Indonesians are Muslim. It turns out that not many people know and take advantage of Islamic financial products, including Islamic investment. The purpose of the study was to determine the factors behind investment behaviour in sharia instruments as a form of implementing the halal lifestyle of people in Indonesia. The research subjects are Muslims who have or are currently investing in sharia securities, with 100 respondents. Data were collected by distributing online questionnaires. The data analysis technique uses Partial Least Square. The results show that attitudes and perceived behavioural control affect intention in investing in sharia securities, while subjective norms do not affect. Investment intention in sharia securities affects investment decisions. This study proves that investors' assessments and perceptions of factors that can support their investment activities, such as knowledge and skills, can influence their interest in investing in the Islamic capital market. Thus, it is essential to conduct training for novice investors to provide exposure to the Islamic capital market.
TEORI FRAUD PENTAGON: PERAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN TAHUN 2018-2020) Hesti Oktaviani; Dyah Febriantina Istiqomah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20778

Abstract

This study aims to analyze the effect of the fraud pentagon theory element on fraudulent financial statements in financial sector companies listed on the Indonesia Stock Exchange (IDX). Elements of the pentagon deception theory cannot be analyzed directly, but through proxies. Pressure is proxied by financial targets and external pressures. Opportunity is proxied by ineffective oversight. Rationalization is proxied by auditor turnover. Competence is proxied by the change of director. Arrogance is represented by the CEO's photo frequency. This type of research is quantitative because the data used are in the form of numbers, namely the annual financial report. The sample of this research is 54 financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 obtained by purposive sampling method. The data analysis method used is logistic regression through SPSS version 26. The results show that the elements of pressure and opportunity affect fraudulent financial statements. While the elements of rationalization, competence and arrogance have no effect on fraudulent financial statements.
Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Dyah Metha Nurfitriasih; Dyah Febriantina Istiqomah
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4495

Abstract

This study aims to determine the effect of earnings management on tax aggressiveness and corporate governance moderation in this relationship. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while earnings management is measured by calculating the Discretionary Accruals (DACC) value. Corporate Governance includes institutional ownership, independent commissioners, and audit committees. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This study uses a purposive sampling method to obtain 60 samples with several observations of 180 companies during the observation period. The results show that earnings management positively affects tax aggressiveness. This finding indicates that increasing earnings management behavior will encourage companies to tax aggressiveness. Corporate Governance can reduce the effect of earnings management on tax aggressiveness. The existence of institutional ownership, an independent board of commissioners, and an audit committee can oversee the actions and decisions taken by managers so that any actions taken do not harm the Shareholders.
Technology Acceptance Model: Determinans Actual System Use Of E-Bupot Unification Applications Nabila Rif'atul Izzah; Dyah Febriantina Istiqomah
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.25745

Abstract

The research aimed to examine the influence of perceptions, attitudes, and intentions in using the e-Bupot Unification application with the Technology Acceptance Model approach. Survey with the object of Corporate Taxpayers using e-Bupot Unification registered at Jakarta Kebayoran Lama Primary Tax Service Office (KPP) by measuring constructs of perceived ease of use, perceived usefulness, attitudes toward use, behavioral intentions, and actual system use, using a questionnaire instrument to collect primary data on a sample of 110 Corporate Taxpayers. This research analyzed data and hypotheses using the Partial Least Square (PLS) method and SmartPLS 3.0 software. The analysis results show that “Perceived Ease of Use” positively and significantly affects “Perceived Usefulness” and “Attitudes Toward Use”. “Perceived Usefulness” positively and significantly affects “Attitudes Toward Use” and “Behavioral Intentions”. "Attitude towards Use" significantly influences "Behavioral Intention." "Behavioral Intention" significantly influences "Actual System Use."
Exploring E-Commerce Adoption in Small and Medium Enterprises (SMEs) using the Technology Acceptance Model Laurina Trisnaning Putri; Adinda Putri Nur Aini; Nihayatu Aslamatis Solekah; Dyah Febriantina Istiqomah
International Journal of Business Economics (IJBE) Vol 5, No 1 (2023): SEPT 2023 - FEB 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v5i1.16262

Abstract

Purpose – Adoption of e-commerce by SMEs can contribute to regional economic growth, so this research aims to test and analyze the influence of the Actual Use of E-commerce with the Technology Acceptance Model (TAM) Approach on SMEs in Malang City.Methodology –  The approach used is quantitative with a survey of SMEs business actors who have used one of the e-commerce platforms, namely Shoppe, Tokopedia, Lazada, Blibli and Bukalapak, totalling 106 samples, with a quota sampling technique. SEM-PLS tests and measures the extent to which the conceptual model is built according to the empirical data collected.Findings – The results of this research prove that there is a significant positive contribution between perceived Usefulness towards Attitude Toward Using, no considerable contribution between Perceived Ease of Use towards Attitude Toward Using, there is a substantial contribution between Perceived Ease of Use towards Perceived Usefulness, there is a positive and significant contribution between Perceived Usefulness to Behavioral Intention to Use, there is a positive and meaningful contribution between Attitude Toward Using and Behavioral Intention to Use, there is a positive and significant contribution between Actual Behavioral Intention to Use and Actual Usage.Originality/Novelty :  The element of originality in the results of this research lies in specific findings that provide new insight into the factors that influence e-commerce adoption in the context of SMEs with the TAM approach, as well as the relationship between attitudes, intentions and real actions in using this technology.Implications – Help increase the adoption of e-commerce by SMEs, which in turn can contribute to the growth and development of SMEs' businesses as well as the economy as a whole.
Co-Authors A'la Syauqi Abd. Rouf Adinda Putri Nur Aini Agung Teguh Wibowo Almais Ahmad Djalaluddin Akbar Roihan Amelia Ika Pratiwi Ari Novalisa Ramadanti Ayub Wijayati Sapta Pradana Chella Masquita Febilia Dwi Candra, Dela Dyah Metha Nurfitriasih Emylia Puspitasari Hesti Oktaviani Kholilah Kholilah Laurina Trisnaning Putri Mega Noerman Ningtyas Metha Nurfitriasih, Dyah Mochamad Imamudin Nabila Rif'atul Izzah Ndari, Priska Wulan Nihayatu Aslamatis Solekah Oktavia, Anis Oktaviani, Hesti Pramisti, Aprilia Arifatul Puspitasari, Emylia Putri, Nurul Alifah Shinta Rizki Firdina Sugiono