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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 Corporate Social Responsibility Terhadap Kesejahteraan Hidup Masyarakat Rafiandi, Qasthari Aslan; Amin, Moh.; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The aim of this research is to evaluate whether Corporate Social Responsibility (CSR) has an impact on people's lives. This research adopts a quantitative approach, utilizing primary data. The purposive random sampling method was applied to obtain data randomly based on predetermined criteria, involving 212 respondents. The research results show that CSR has a significant positive influence on community welfare. Several indicators contributing to this influence include Corporate Social Responsibility Goals, Corporate Social Issues, and Corporate Relations Programs. These findings underscore the importance of companies committing to CSR initiatives that not only focus on sustainability and social responsibility but also make a tangible contribution to improving the quality of life within communities.Keywords: Corporate Social Responsibility, community welfare, corporate social issues
Pengaruh Tingkat Inflasi, Solvabilitas dan Profitabilitas Terhadap Harga Saham Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Salsabila, Diva Azka; Amin, Moh.; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This have a look at become performed to investigate the effect of the solvency ratio of inflation and profitability on stock expenses Case studies of producing corporations within the consumer items enterprise subsector listed at the Indonesian inventory trade in 2018-2020. The pattern used in this examine is a producing agency inside the patron items industry subsector that is indexed at the Indonesian stock change (IDX) for the duration 2018-2020. primarily based at the effects of the checking out inside the previous chapter, it could be concluded that the simultaneous test effects display that profitability and solvency have a significant impact on the proportion prices of manufacturing agencies inside the client goods enterprise subsector listed at the Indonesian inventory trade in 2018-2020. Partial check outcomes show that inflation does now not have a massive effect on the stock fees of producing corporations inside the customer goods enterprise subsector indexed at the Indonesian stock change in 2018-2020. Partial check effects display that solvency and profitability have a fantastic and massive effect on the proportion expenses of manufacturing companies inside the customer goods industry subsector listed at the Indonesian stock alternate in 2018-2020.Keywords: Inflation, profitability, solvency, share price.
Pengaruh Pemahaman Pajak, Kualitas Layanan, dan Tarif Pajak Terhadap Tingkat Kepatuhan Wajib Pajak UMKM Fauziyah, Lailiyatul; Amin, Moh.; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Taxes are one of the largest sources of state income in Indonesia. Taxes contribute approximately 80% of total state income when calculated in percentage form. Sources of tax revenue come from many sectors, one of which is MSMEs. It is known that there are around 67 million MSMEs in Indonesia spread across 38 provinces. However, of the large number of MSMEs, only 2.3 million MSMEs have NPWPs and not all of them regularly pay taxes. Sri Mulyani Indrawati as Minister of Finance of Indonesia stated that the low tax ratio in Indonesia is the cause of the low tax ratio because the level of public compliance in paying taxes is still low. By conducting this research to find out whether the factors of tax understanding, service quality and tax rates can influence the level of taxpayer compliance of MSME actors. A total of 120 respondents met the criteria as samples. The research method used is purposive sampling with a quantitative approach. This research uses primary data and moderated regression analysis method.Keywords: Understanding taxes, service quality, tax rates, taxpayer compliance.
Analisis Persepsi Tentang Brevet Pajak dan Pertimbangan Pasar Kerja Terhadap Minat Karir di Bidang Perpajakan (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang dan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang) Kurniawan, Tio Candra; Amin, Moh.; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Tax brevet training needs to be held to hone skills and add expertise to graduates of accounting degrees. Tax brevet training is an important component for accounting graduates who are interested in working in the field of taxation. Consideration of the labor market is something that must be done because this relates to the job to be chosen in the future. Careers in the field of taxation are less desirable so that accounting students have great opportunities. Profession in the field of taxation is needed so that taxation in Indonesia can run well. The lack of interest of accounting students for a career in the field of taxation is due to the lack of knowledge and expertise of students in the field of taxation.Keyword: Tax brevet, labor market considerations, interest in a career in taxation
Pengaruh Religiusitas dan Moralitas Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa (Studi Pada Desa di Kecamatan Ngoro dan Trawas Kabupaten Mojokerto) Maulah, Lia Hikmatul; Mahsuni, Abdul Wahid; Amin, Moh.
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study goals to observe the impact of religiosity and morality on the prevention of fraud in handling village budget (a observe conducted in villages in the Ngoro and Trawas sub-districts, Mojokerto Regency). The sampling method used on these studies is purposive sampling. The populace includes the Village Head, Village Secretary, and Village Finance Head in Ngoro and Trawas sub-districts, Mojokerto Regency, East Java Province. Ngoro sub-district consists of 19 villages, while Trawas sub-district accommodates 13 villages. The consequences of the simultaneous check (F-check) suggest that the variables of religiosity and morality together have a large impact on fraud prevention in village fund control. The partial check results (t-take a look at) display that the religiosity variable has a nice and great effect on fraud prevention in village fund management. Further, the partial check effects (t-take a look at) display that the morality variable also has a fantastic and large impact on fraud prevention in village fund control.Keywords: Religiosity, Morality and Fraud Prevention
Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal terhadap Pengelolaan Keuangan Dana Desa Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi Soamole, Nur Nazma; Amin, Moh.; Malikah, Anik
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The aim of this research is to analyze the influence of the quality of human resources (HR), information technology, and internal control systems on the financial management of village funds with spiritual intelligence as a moderating variable. The population in this study are village officials involved in financial management in their respective villages. The specified sample consisted of 126 respondents who met the criteria. The research method used was purposive sampling with a quantitative approach. This research uses primary data and moderated regression analysis (MRA). The research results show that:(1) the quality of human resources has a positive effect on the financial management of village funds. (2) the use of information technology has a positive effect on the financial management of village funds. (3) the internal control system has a positive effect on the financial management of village funds (4) spiritual intelligence strengthens the influence of the quality of human resources on the financial management of village funds (5) spiritual intelligence strengthens the influence of the use of information technology on the financial management of village funds. (6) spiritual intelligence is unable to strengthen the influence of the internal control system on the financial management of village funds.Keywords: Quality of human resources, information technology, internal control, financial management, spiritual intelligence
Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2021 Priana, Farchan Nugraha; Amin, Moh.; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The COVID-19 pandemic that has hit the world since December 2019 has become a disaster and economic crisis throughout the world. One of the risks that a company may face is financial distress. There are several financial ratios that can be used to predict financial distress, namely liquidity, profitability and leverage ratios. This research aims to determine the effect of liquidity, profitability, and leverage on financial distress, the effect of liquidity on financial distress, the effect of profitability on financial distress, and the effect of leverage on financial distress. The data used in this research can come from financial reports. The data collection method in this research is document analysis. The population in this research are manufacturing companies on the BEI. The sampling technique used was purposive sampling. The method used in this research is a quantitative method using descriptive statistical analysis, normality analysis, classical hypothesis analysis, multiple segment regression analysis and hypothesis analysis, where data is analyzed using quantitative methods. SPSS. The results of this research show that liquidity, profitability and leverage have a simultaneous effect on financial distress, liquidity has a positive and significant effect on financial distress, profitability has a positive and significant effect on financial distress, and leverage has no effect on financial distress.Keyword: Financial distress, liquidity ratio, profitability ratio, leverage ratio.
Analisis Minat Mahasiswa Unisma Terhadap Penggunaan E-wallet Dengan Mempertimbangkan Persepsi Kemanfaatan, Persepsi Kemudahan dan Persepsi Kepercayaan Amani, Muhammad Hilal Ronal; Amin, Moh.; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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E-wallet is an electronic money transfer system that runs on an application. In this research, the ShopeePay e-wallet was used to see the interests and views of UNISMA students in using e-wallets regarding ease of use, usefulness, and confidence in use. The approach in this research is descriptive quantitative because the focus is on evaluating theory through measuring numerical variables and analyzing statistical data using SPSS. Surveys are used to collect and analyze the data. When using a survey approach, data is collected from specific scientific sources (not artificial), but the process is handled by researchers using tools such as questionnaires and interviews. The results and conclusions show that at the Islamic University of Malang, students' enthusiasm for using the ShopeePay e-wallet is not influenced by their perception of how useful the wallet is. The interest of the Islamic University of Malang students in using the ShopeePay electronic wallet is not influenced by their perception regarding ease of use. Students of the Islamic University of Malang have a good and large influence on their overall interest in using the ShopeePay electronic wallet, this is influenced by their perception of trust.Keywords: Analysis of student interest, perceived benefits, perceived ease, perceived trust, e-wallet.
Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Karyawan pada Organisasi Perangkat Daerah Kota Malang Azzaroh, Aviyanti Deah; Amin, Moh.; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The current research has the objective of knowing the effect of internal control systems, accounting information systems and work motivation on employee performance. The population or respondents taken in this study were employees of all OPD (Regional Apparatus Organizations) in Malang City. The sampling technique in this study was carried out by purposive sampling. A total of 40 respondents with some specific criteria. The data source used is using primary data collected through questionnaires and using a Likert scale model. The results of this study are The influence of the Internal Control System, Accounting Information Systems and Work Motivation have a simultaneous effect on Employee Performance. Internal Control System and Accounting Information System Variables have a significant effect on Employee Performance. Work Motivation Variable has no significant effect on Employee Performance.Keywords: Internal control system; accounting information system; work motivation; employee performance.
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi dan Pengawasan Pemerintah Terhadap Pengelolaan Keuangan Daerah (Studi Pada Kantor Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Malang dan Kota Malang) Fadillah, Mulkan Ahmad; Sudaryanti, Dwiyani; Amin, Moh.
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to examine the influence of regional financial accountability, value for money, honesty, transparency, and government supervision on regional financial management at the Regional Financial and Asset Agency (BKAD) in Malang Regency and Malang City. This research employed a purposive sampling method involving 71 respondents from BKAD officials. Data was analyzed using SPSS 25. The results showed that simultaneously, these variables significantly influenced regional financial management. Further analysis revealed that regional financial accountability and value for money had a positive and significant impact on regional financial management. Conversely, honesty and transparency showed a negative and significant impact. The variable of government supervision was not found to have a significant effect. These findings indicate that increased accountability and efficiency in budget utilization can improve the quality of regional financial managementKeywords: Regional financial management, financial accountability, value for money, honesty, transparency, government supervision
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