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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

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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

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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

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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
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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Abstract

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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Abstract

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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Abstract

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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Abstract

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
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 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 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 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 . 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