Article Per Year (5 Year)
p-Index From 2020 - 2025
9.425
P-Index
This Author published in this journals
All Journal BAHASANTODEA Prosiding Seminar Biologi Jurnal Manajemen Dan Kewirausahaan Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Teknologi Pertanian Proceedings of Annual Conference for Muslim Scholars JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Komunikasi Islam (J-KIs) Proceeding Biology Education Conference WELL-BEING: Journal of Social Welfare Golden Ratio of Finance Management International Journal of Humanities Education and Social Sciences Khazanah : Journal of Islamic Studies Jurnal Riset Rumpun Agama dan Filsafat e_Jurnal Ilmiah Riset Akuntansi Lingua : Journal of Linguistics and Language
Moh. Amin
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 74 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 50 Documents
Search
Journal : e_Jurnal Ilmiah Riset Akuntansi

 1   2   3   4   5 
ANALISIS JANUARY EFFECT TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 Silvia Anisa; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1324.076 KB)

Abstract

ABSTRACTIn the world of stock investment, there is a phenomenon of rising stock prices in January, known as the "January Effect". The purpose of this study was to determine the January Effect phenomenon in the LQ-45 index stock companies with an observation period of 2015-2018. This research is based on a problem in the form of an indication of the tendency of stock returns and trading volumes in January which is higher than the other eleven months.The method used in this research is quantitative analysis method. Where this method uses secondary data in the form of published company financial statements, which are then carried out statistical analysis using paired sample t-test. By using efficient market hypothesis theory and anomalous theory.Based on the results of the t-test using significance (α) 0.05 shows that there is no significant difference between the level of stock returns and trading volume before and after January 1. With the three research periods the results of the sig t showed a positive value. It could also be caused in Indonesia has a different tax year.Keywords: January Effect, Abnormal Return, Trading Volume Activity.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi pada Perusahaan yang Tergabung dalam Jakarta Islamic Index (JII) di Bursa Efek Indonesia) Tania Dian Nugraini; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.959 KB)

Abstract

The purpose of this study was to determine whether there are differences in financial performance between companies included in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange before and after the implementation of e-commerce. The data analysis technique used in this research is the sample T-test for data that is normally distributed. The variables analyzed consisted of the profitability ratio proxied by Return On Assets (ROA); liquidity ratio proxied by Current Ratio (CR); solvability ratio proxied by Debt to Assets Ratio (DAR); and activity ratio proxied by Total Assets Turnover (TATO). Based on the results of this study, the criteria for ROA, CR, DAR and TATO showed significant differences before and after the implementation of e-commerce.Keywords: Financial Performance, E-commerce, ROA, CR, DAR, TATO.
PENGARUH ADOPSI IFRS, POLITICAL COST, DAN LITIGATION RISK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2018) Novitasari Novitasari; Moh. Amin; Hariri Hariri
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 (840.057 KB)

Abstract

The purpose of this study was to determine the effect of Adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk Against Accounting Conservatism. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018. Samples selected by use purposive sampling and get 63 companies based on criteria. This research uses multiple linear regression model. The results of this study indicate that the adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk influences Accounting Conservatism. The adoption of the International Financial Reporting Standards (IFRS) has a negative effect on Accounting Conservatism. Political Cost has a positive effect on Accounting conservatism. Political Cost has a positive effect on Accounting Conservatism.Keywords: IFRS, Political Costs, Litigation Risk, Accounting Conservatism.
PENGARUH NILAI TUKAR MATA UANG RUPIAH DENGAN US DOLLAR TERHADAP HARGA SAHAM DI BEI SETELAH INITIAL PUBLIC OFFERING (IPO) Nurul Hidayat; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1443.47 KB)

Abstract

ABSTRACTThis research was conducted to analyze the effect of Rupiah currency exchange rates on US dollars against stock prices on the IDX after an initial public offering (IPO) ". The sample in this study is a company that conducts an Initial Public Offering (IPO) in 2016-2018. The analytical method used is Simple Linear Regression with SPSS 16, 2019 Software. Based on the results of simultaneous hypothesis testing shows that simultaneously the model formed to predict the exchange rate affects the stock price. Partially, it shows that individual exchange rates have a significant influence on stock prices.Keywords: Currency Exchange Rates and Stock Prices After IPO
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DALAM PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Property Yang Terdaftar Di BEI Tahun 2019-2021) Fivian Imdadilluthfiyah; Moh. Amin; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.544 KB)

Abstract

This study aims to analyze profitability, liquidity, and firm size affect the timeliness of financial reporting. The population used in this study is the property of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. While the sample used in this study is purposive sampling. There are 83 companies that are included in the property sector but the sample that can be processed is 33 companies. The results of this study indicate that profitability and firm size affect timeliness in financial reporting, liquidity does not affect timeliness in financial reporting.Keywords: Profitability, liquidity, firm size, financial reporting timeliness.
PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL DAN SOSIALISASI ANTISIPATIF MAHASISWA TERHADAP WHISTLEBLOWING Faniati Dian Bakar; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1926.697 KB)

Abstract

ABSTRACTThis research was conducted to analyze the "effect of professional commitment, locus of control and anticipatory socialization of students on whistleblowing". The sample in this study was all Accounting Students from the Faculty of Economics and Business, Islamic University of Malang. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously professional commitment, locos of control and anticipatory socialization of students affect the whistleblowing. Partially it shows that professional commitment, locus of control and anticipatory socialization of students have an effect on whistleblowing.Keywords: “Professional commitment, locus of control and anticipatory socialization affect whistleblowing”.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE, DAN PRICE EARNING RATIO (PER) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019 Widya Dwi Mardiana; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.991 KB)

Abstract

ABSTRACTThis research was conducted to determine the effect of capital structure, profitability, leverage, and price earning ratio to the value of the company at manufacturing companies listed on the Indonesia Stock Exchange 2017-2019 period. The data used is secondary data. In this study the data analysis method used is multiple linear regression. The sampling technique uses a purposive sampling technique and obtained 35 manufacturing companies that fit the sample criteria that will be used as the object of research. Based on the test results that simultaneously capital structure variables, profitability, leverage, and price earning ratio have a significant effect on firm value. Partially shows that capital structure and profitability variables have a significant effect on firm value, while leverage and price earning ratio variables have no significant effect on firm value.Keywords: Capital Structure, Profitability, Leverage, Price Earning Ratio, and Company Value 
PENGARUH GENDER DAN KEMAMPUAN AKADEMIS TERHADAP MINAT PERUSAHAAN DALAM PEREKRUTAN AKUNTAN Ghifran Al Afghani; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.141 KB)

Abstract

This study aims to determine the effect of gender and ability on the company's interest in the processing of recruiting accountants. It is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study is the HRD of companies operating in the City / Regency of Pasuruan. Sampling with the help of Bank employees who receive cash deposits from customers / companies every day with the result that there are as many as 30 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 18.0 for windows. The results of the research show: 1) Gender and Academic Ability variables have a simultaneous effect on the Company's interest in Accountant Recruitment, 2) According to the T-Test, Gender Variable has "no effect" partially on the Company's interest in Accountant Recruitment, 3) According to the T-Test, the Academic Ability Variable has a partial effect on the Company's interest in Accountant Recruitment.Keywords: Gender, Academic Ability, Recruitment, Accountants
PENGARUH MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI (Studi pada mahasiswa Universitas Islam Malang dan Universitas Gajayana Malang) Hikmatul Amaliya; Moh. Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.366 KB)

Abstract

ABSTRACTThis research was conducted to analyze the Effect of Ethical Content in the Teaching of Financial Accounting for Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence on the Ethical Attitudes of Accounting Students. The population sampled in this study is the Faculty of Economics and Business, Islamic University of Malang and University of Gajayana Malang with the criteria of respondents, namely students who have taken financial accounting courses in 2016 and 2017. The analytical methods used are Multiple Linear Regression with software SPSS 22 For windows. Based on the sampling method obtained 86 respondents. Based on the results of the hypothesis test the results obtained that the test results simultaneously show a value of Fcount of 5.210 with a significant F of 0.000 (0,000 <0.05) so that it can be concluded that simultaneously the data of Accounting Ethics, Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence influence attitudes ethical accounting students. Emotional intelligence does not affect the ethical attitude of accounting students. The results of the test of spiritual intelligence indicate that H1 is accepted, so it can be concluded that partially the spiritual intelligence variable influences the ethical attitude of accounting students.Keywords : Content of Ethics in Teaching Financial Accounting Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Ethical Attitude of Accounting Students.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA Diky Wahyu Saputra; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.056 KB)

Abstract

ABSTRACTReturn is income expressed as a percentage of the initial investment capital. Investment income in this stock is the profit gained from buying and selling shares, where if profit is called capital gain and if the loss is called capital loss. This study aims to assist investors in making decisions as well as investing in the capital market by analyzing the effect of financial ratios on stock returns of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period, both partially and simultaneously. Financial ratios or variables used are: current ratio (CR), debt to equity ratio (DER), return on assets (ROA), return on equity (ROE) and earnings per share (EPS). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. The research sample was 132 manufacturing companies obtained by purposive sampling technique. The data collection technique used is documentation. The method of data analysis is multiple linear regression. Hypothesis test results show that Debt Equity Ratio and Return on Equity significantly influence Stock Return, while Current Ratoi (CR), Return On Assets (ROA) and Earning per Share (EPS) do not significantly influence Stock Return. Investors should review the financial statements issued by the company and use financial ratios, especially the Debt Equity Ratio (DER) and Return on Equity (ROE) as a reference in investing. Keywords: Current Ratio, Debt Equity Ratio, Total Asset Turnover, Return on Equity and Earningper Share, Stock Price
Co-Authors Abdul Hakim Afifudin Afifudin Agus Hermawan Agus Suryanto Agustin Elya Farfara Ahmad Agit Patrianto Ainun Asri Alces Putra Alkaf Amani, Muhammad Hilal Ronal Amstrong, Valentinus Anik Malikah Anwar, Siti Aminah Arista Fauzi Kartika Sari Ayu Mayshella Putri Azzaroh, Aviyanti Deah Badria, Nuril Baiq Sonia Toin Citra, Lila Danang Guntoro Dedy Takdir Syaifuddin Dendy Eta Mirlana DEWI DIAH FAKHRIYYAH Dewi Purnama Sari Dewi, Arum Destiana Diky Wahyu Saputra Dwiyani Sudaryanti Dyah Erlina Sulistyaningrum Dyana Fitriyah Edy Prayitno El Syam, Robingun Suyud Eva Suhrotur Rohmah Eveilin Rosalina Putri Fadillah, Mulkan Ahmad Fajar Saranani Faniati Dian Bakar Fauziyah, Lailiyatul Fivian Imdadilluthfiyah Ghifran Al Afghani Hafidurrahman, Moh. Hanifur Rachman Hardianti Hardianti Hariri Hariri Haris Maulana Hastuti Hastuti Hendri Kurniawan Hermiza Mardesci Hesti Saras Wati Hidayati, Irma Hikmatul Amaliya Hikmatul Maulida Husnul Hasanah Ibnu Hajar Inayatul Anisah Indah Trisna Ningrum Intan Permatasari Juharsah, Juharsah Jumiati Halima Junaidi Junaidi Junaidi Junaidi Kurniawan, Tio Candra La Hatani Laela Purnamasari Linda Wulandari Livia Alhabsyie M. Cholid Mawardi Macika Ika Purnama Madinatul Jannah Mahrani, Sri Wiyati Maulah, Lia Hikmatul Mochtar Marhum Moh. Ahsanul Qulub Mohammad Alfin Monita Khoiriah Muhammad Shofyan Tsauri Muslimah Muslimah Nabilah Muidatur Rahma Naimatul Hasanah Nanda Danah Wasilah Niken Ayu Saskia Nila Aprianingsih Novitasari Novitasari Novitasari, Rifni Nur Hidayati Nur Hikma, Nur Nuriati Nuriati Nuril Alfi Darsiya Nurinsania Nurinsania Nurul Fatma Hasan NURUL HIDAYAT Nurul huda Nuryamin Budi Pallawa, Baso Andi Priana, Farchan Nugraha Prinanta, Ledys Juncia Puji Handayati Rachmad Habibullah Ibrahim Zahier Rafiandi, Qasthari Aslan Rangga Purnama Restu Millaningtyas Ristin Karla Marita Rosa Yuliati Sabikhin, Miftakhul Salsabila, Diva Azka Samdin, Samdin Selviana Selviana Silvia Anisa Sinarwaty Sunarjo Siti Aminah Anwar Siti Nur Aisah Soamole, Nur Nazma Suharty Roslan, Suharty Sumarno . Syam, Robingun Suyud El Tania Dian Nugraini Titin Syahadatina Triyasa, Komang Alit Tuwu, Darmin Umi Lailtul Izza Umi Nandiroh Widya Dwi Mardiana Wilis Auliana Wiwi Wikanta Yusuf Abdurrajak Yuwono, Amrih