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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
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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

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Journal : e_Jurnal Ilmiah Riset Akuntansi

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PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN DI KOPERASI KOTA MALANG Eva Suhrotur Rohmah; Moh. Amin; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of budgeting participation, information asymmetry, and organizational culture on budgetary slack in Malang cooperative. The population in this study is cooperatives in the city of Malang. The sample used is part of the Malang city cooperative with the respondents are managers, members and administrators who participated in the cooperative budgeting process in Malang City. The technique used in sampling is the Purposive Sampling technique, the sample selected was 30 cooperatives. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 65.4% while the remaining 34.6% is influenced by other variables not included in this study. Based on the results of the partial test two variables have an influence on budgetary slack, budgeting participation (sig = 0.021), organizational culture (sig = 0.006) while information asymmetry (sig = 0.296) has no effect on budgetary slack. Keywords :       budgeting participation, information asymmetry, organizational culture and budgetary slack
PENGARUH SOSIALISASI PAJAK, KESADARAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PPH FINAL PP 23 TAHUN 2018 Umi Lailtul Izza; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to know the effect of tax socialization, tax awareness, and tax penalty on individual taxpayer compliance PPh final PP 23 2018. Dependent variable in this study is the compliance of individual taxpayers final PPh PP 23 2018. Independent variables are tax socialization, tax awareness, and tax penalty. This research is a quantitative research. Data used in this study are primer data obtained from questionnaire at KPP Pratama Malang Utara. Data analysis technique used in this study uses multiple linear regression analysis. The results of the analysis show that partially the tax socialization has a significant positive effect on individual taxpayer compliance of PPh final PP 23 2018, tax awareness has a significant positive effect on individual taxpayer compliance of PPh final PP 23 2018, tax penalty have a significant negative effect on individual taxpayer compliance of PPh final PP 23 2018.Keyword:  Tax socialization, Tax awareness, and Tax penalty on individual taxpayer compliance PPh final PP 23 2018.
DAMPAK ZAKAT DAN TANGGUNG JAWAB SOSIAL (CSR) PADA REPUTASI DAN HASIL KERJA BANK UMUM SYARIAH Nuril Alfi Darsiya; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe aims of this study to determine the effect of zakat and Corporate Social Responsibility on the reputation and performance of Islamic Commercial Banks. This analysis uses independent variables namely zakat and CSR. The dependent variable is the reputation and performance of sharia commercial banks. The samples in this study were Islamic public banks registered at Bank Indonesia (BI) and the Indonesia Stock Exchange (IDX) in 2014-2017. Sample selection is done by purposive sampling method. The technical data analysis used is the logistic regression test. The results of the study show that: (1) zakat and CSR have a significant influence on the reputation of Islamic commercial banks. (2) Zakat has a positive but not significant relationship to the reputation of Islamic commercial banks. (3) CSR has a significant influence on the reputation of Islamic commercial banks. (4) zakat and CSR have a significant influence on the performance of sharia commercial banks. (5) zakat has a positive but not significant relationship to the performance of Islamic commercial banks. (6) CSR has a positive but not significant relationship to the performance of Islamic commercial banks.Keywords: zakat, corporate social responsibility, reputation, performance
PENGARUH KOMITMEN DAN MORAL REASONING TERHADAP KUALITAS AUDIT Husnul Hasanah; Moh. Amin; Junaidi Junaidi
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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AbstractThis research was conducted to analyze "the effect of commitment and moral reasoning on quality audit capabilities". The population in this study were 12 public accounting firms in Malang. The sample in this study were 7 public accounting firms in Malang. The sampling technique in this research is to use random sampling technique. The analytical method used is Multiple Linear Regression. the result obtained using a simple linear regression test y= 2,470+ 0.252 +ε , and the test from this study also used the test. Based on the results of simultaneous hypothesis testing, it shows that commitment and moral reasoning affect audit quality. The second result shows that commitment partially influences audit quality. The third result is that moral reasoning has a partial effect on audit quality. Keywords: Comitment, Moral Reasoning, Audit Quality
PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA WISATA KEBUN JERUK SIOMPU DESA KAEMBULAWA Hesti Saras Wati; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Processing title “the effect of the notification device on the principle of selling or internal management on the effectiveness of credit management in siompu citrus orchard tourism, kaembulawa village” the results of this processing lead to the knowledge of notification analysis, which includes selling or internal management regarding the effectiveness of claims management in the siompu citrus orchard, kaembulawa village. The population of this processing consists of 30 staff who are engaged in tourism in the siompu orange garden in the village of kaembulawa with a sample of 30 person. The data various for that study is data primary. The method analysis data uses this method that a method quantitative using statistics descriptive, testing normality, testing classically hypotheses, multiple regression linear analysis, or test hypotheses. From a results that survey, the processing of notification of selling activities significantly affect the effectiveness of accounts receivable management something a than 0.05 (0.025% < 0.05), internal or management there is something sure about effectiveness something claims. Manager. Bring. Significant percentage less than 0.05 (0.41 < 0.05). assessment coefficient something determination is 0,408 and 40,8%. it when that a presentation something notifications including selling or internal management if effectiveness something debt management is 40,8% the only one 59.2% affects another variable that is not included in this survey. Keywords: selling activity information tool, control internal, debt management
ANALISIS PENGELOLAAN ANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP AKUNTABILITAS DAN TRANSPARANSI PELAPORAN PERTANGGUNGJAWABAN KEUANGAN DI MI. MA’ARIF SUKUN 2 KOTA MALANG Muhammad Shofyan Tsauri; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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The targets of this examine are: (1) making plans, (2) implementation, (3) tracking and assessment, and (4) reporting on college resource control (BOS) in public number one colleges at MI Maarif Sukun 2 Malang. The technique used is a qualitative method regarding the main, treasurer, teachers, school board and mother and father. information collection methods are interviews, observations, and report research. The effects of this have a look at show that: (1) priority is given to investment pupil activities to enhance the pleasant of education, but community participation is limited. (2) implementation consists of: (a) disbursement of price range at the beginning of the quarter; (b) The accounting process is done periodically; (c) the principles of duty and transparency are implemented; including. properly. (3) Supervision will be exercised through school principals and college principals. Implementation is evaluated by the district control group of the BTF with the aid of filling out a questionnaire once a year. (4) reviews will be sent to the BTF control each six months.Keywords: control, operational budget of the faculty.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING Livia Alhabsyie; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted to analyze "The Effect of Budgetary Participation in Managerial Performance with Organizational Commitment as Moderating Variables". The sample in this study were managers and employees at PT. Muria Sumba Manis NTT. The analytical method is Multiple Linear Regression with SPSS 22 For Windows Software. The simultaneous participation in budgeting, organizational commitment and locus of control has an effect on managerial performance. Partially the Effect of Budgetary Participation does not affect managerial performance while Organizational Commitment and Locus of Control have an effect on Managerial Performance and Moderating variables. Keywords: Budget Participation, Managerial Performance, Organizational Commitment, Locus Of Control
ANALISIS IMPLEMENTASI PERATURAN PEMERINTAH NO. 71 TH 2010 MENGENAI STANDAR AKUTANSI BASIS AKRUAL PADA PEMERINTAH KOTA MATARAM Hardianti Hardianti; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi pemerintah kota mataram dalam penerapan peraturan pemerintah pemerintah No.71 tahun 2010 mengenai Standar Akuntansi Basis Akrual pada kantor Badan Keuangan Daerah Kota Mataram yang berada diprovinsi Nusa Tenggara Barat. Penelitian ini menggunakan metode kualitatif dimana dokumen diperoleh berdasarkan hasil kuesioner, wawancara dan dokumentasi kemudian diuji validitas dan uji reliabilitas serta dianalisis dengan pengelompokkan berdasarkan kategori tema dan pola jawaban, mencari penjelasan alternatif untuk data dan menulis hasil penelitian. Hasil penelitian ini menunjukkan bahwa implementasi Badan Keuangan Daerah Kota Mataram yang diindikasikan dengan Komitmen, SDM, Sarana Prasarana dan Sistem Informasi dapat disimpulkan bahwa pegawai Badan Keuangan Daerah Kota Mataram dilihat dari parameter tersebut dikategorikan Setuju terhadap penerapan Peraturan Pemerintah No.71 Tahun 2010 mengenai Standar Akuntansi Basis Akrual. Di dalam penerapan peraturan Pemerintah No.71 Tahun 2010 memiliki beberapa kendala seperti Peraturan Pemerintah yang sering berubah-ubah, kurangnya bimtek atau pelatihan dan kurangnya sosialisasi khusus terhadap Pegawai Badan Keuangan Daerah Kota Mataram untuk Penerapan peraturan yang baru.Kata kunci: Komitmen, SDM, Basis Akrual dan Peraturan Pemerintah               ABSTRACT  This study aims to analyze the implementation of the Mataram city government in the application of government regulation No.71 of 2010 concerning Accrual Base Accounting Standards at the office of the Regional Finance Agency of the City of Mataram in the province of West Nusa Tenggara. This study uses a qualitative method which documents are obtained based on the results of questionnaires, interviews and documentation then tested for validity and reliability testing and analyzed by grouping them according to their categories and answer patterns, looking for alternative explanations for data and writing research results. The results of this study indicate that the implementation of the Regional Finance Board of Mataram City indicated by Commitment, HR, Infrastructure and Information Systems can be concluded that employees of the Regional Finance Agency of Mataram City viewed from these parameters are categorized as Agree to the application of Government Regulation No. 71 of 2010 concerning Accounting Standards Accrual Base. In the application of Government regulation No. 71 of 2010 there are several obstacles such as frequently changing Government Regulations, lack of technical guidance or training and lack of special socialization of the Regional Financial Institution Officers of the City of Mataram for the application of new regulations.Keywords: Commitment, Human Resources , Accrual Basis and Government Regulations
MAKNA LABA BAGI PETANI KOPI (STUDI KASUS DI DESA SUMBERMANJING WETAN, KECAMATAN SUMBERMANJING WETAN, KABUPATEN MALANG) Alces Putra Alkaf; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine the meaning of profit for coffee farmers in Sumbermanjing Wetan Village. The research location is in the coffee cultivation area of Sumbermanjing Wetan Village, Sumbermanjing Wetan District, Malang Regency. This research is a qualitative descriptive study. Data collection techniques using interviews, observation and documentation studies. The data analysis technique of this research uses an analytical approach, namely qualitative descriptive analysis. Based on the results of data analysis, the meaning of profit for coffee farmers is a life-sustaining component, namely to meet individual and family needs such as food, clothing, housing, and to meet children's educational needs. There are 2 types of operational financing which are divided based on private ownership of land and land cultivated by farm laborers. The welfare felt by coffee farmers in Sumbermanjing Wetan Village is considered insufficient because the income earned has not been able to meet the overall needs of farmers and their families. Social status among petuni is considered equal, but not for civil servants and farmers. There is discrimination based on differences in the income of farmers who are considered to be lower than civil servants.Keywords: Meaning of Profit, Income, Cost, Welfare, Social Status
PENGARUH FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA GENERASI MILENIAL (Studi pada Pengelola Cafe di Kota Malang) Nabilah Muidatur Rahma; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine the influence of financial knowledge and financial attitude on financial management behavior both simultaneously and partially. The population in this study is a café manager in Malang City. This research is classified as quantitative research and the data collection method uses a survey method, namely by distributing questionnaires to 100 respondents who are designated as samples. The sampling technique used in this study was non-probability sampling with purposive sampling technique. This study used primary data obtained from the results of questionnaires that had been distributed to respondents. The data analysis method in this study is to use multiple linear regression tests, as well as the tests used, namely descriptive statistical tests, instrument tests, normality tests, classical assumption tests and hypothesis tests. The results of this study show that simultaneously financial knowledge and financial attitude have a significant effect on financial management behavior. Partially, financial knowledge and financial attitude have a significant effect on financial management behavior.Keywords: Financial Knowledge, Financial Attitude, Financial Behavior
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