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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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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
PENGARUH VOLUNTARY DISCLOSURE, TIMELINESS LAPORAN KEUANGAN DAN PRAKTIK PERATAAN LABA TERHADAP EARNINGS RESPONSE COEFFICIENT Intan Permatasari; Anik Malikah; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of voluntary disclosure, timeliness of financial statements and income smoothing practices on earnings response coefficient. The population in this study are food and beverage companies listed on the Indonesian stock exchange. The sampling technique was a purposive sampling technique, the sample chosen was 6 companies. Data retrieved using the documentation method. The data analysis method is multiple regression analysis by SPSS version 14 software (Product Statistics and Solution services version 14). The test data used is the simultaneous hypothesis test (f), the coefficient of determination (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 was 36.6% while the remaining 63.4% was influenced by other variables not included in this study. Based on the partial results that the voluntary disclosure and timeliness of financial statements affect the earnings response coefficient, while the practice of income smoothing does not affect the earnings response coefficient. Keywords: voluntary disclosure, timeliness of financial statements, income smoothing practices and earnings response coefficient
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA KOPERASI PEGAWAI REPUBLIK INDONESIA “GURU” SUMBERMANJING WETAN Hendri Kurniawan; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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The accounting information system and the internal control system are a unity that is equally binding into two inseparable parts. Therefore, accounting information systems and internal control systems are two things that are needed and important, especially in financial institutions for the process of implementing credit. An accounting information system and internal control system can support company activities to run more effectively and efficiently. In financial institutions, the use of credit is not as expected, there are many problems that must be corrected, one of which is often non-performing loans, namely bad loans. The purpose of the research that is expected by the researcher is to find out regarding the application of accounting information systems and internal control systems in the employee cooperatives of the Republic of Indonesia "guru" Sumbermanjing Wetan and whether the application of accounting information systems and internal control systems is effective enough to avoid risks in granting credit. at the Indonesian republican employee cooperative "guru" Sumbermanjing wetan. This research uses a descriptive method. Descriptive method is a research method that seeks to solve problems or answer various questions from the problems being faced. The results of this study The decision making process of credit requests is not adequate. This can be seen from the analysis process at the time of making credit decisions that are not appropriate according to what was informed by one of the informants obtained at the cooperative. If the credit analysis process and credit decisions are not adequate, it will allow the emergence of bad loans.Keywords: Accounting Information System, Internal Control, Credit, Cooperative 
PENGARUH SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 TERHADAP SAHAM LQ-45 DI BURSA EFEK INDONESIA TAHUN 2020 Monita Khoiriah; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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This research was conducted to determine the effect of the Covid-19 Pandemic of the 45 top stocks (LQ-45) listed on the IDX. In this study, the authors used 45 stock samples that were members of the LQ-45 in the 2020 period. The research method used was the Paired Samples T-Test and the Wilcoxon Signed Ranks Test. Based on the results of the tests that have been carried out, it can be concluded that before and after the Covid-19 Pandemic had a significant influence on LQ-45 shares listed on the Indonesia Stock Exchange in 2020. The test results using the Paired Samples T-Test showed that the average variable The abnormal return (AAR) between before and during the Covid-19 pandemic had a significant effect. Meanwhile, the variable Average trading volume activity (ATVA) shows a significant positive effect between before and during the Covid-19 pandemic.Keyword : Social Events, Pandemic Covid-19, Abnormal Return, Trading Volume Activity, Event Study.
PENGARUH KARAKTERISTIK DIREKTUR UTAMA DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di BEI Idx20 Tahun 2018-2020) Nanda Danah Wasilah; Moh. Amin; Abdul Wahid Mahsuni
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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Identification of the characteristics of the president director as seen from his educational background and gender as well as the characteristics of the company as seen from the size of the board of commissioners, profitability and leverage are used to assess the factors of wider and better disclosure of social responsibility in state-owned companies listed on the Indonesia Stock Exchange in 2018-  2020.  the type of method used in this research is correlative research with a quantitative approach.  the population in this study was obtained from all state-owned companies listed on the Indonesia stock exchange idx 20 in 2018 until the year of this study using secondary data with an application period of 3 years.  determined the sample by purposive sampling and obtained 19 companies from 28 listed companies so that the sample from 2018 to 2020 was 57 samples used in the study.  management of the data obtained using the SPSS type application.  The results obtained in this study can be explained that educational background has no significant effect on CSR, gender has no significant and negative effect on CSR, the size of the board of commissioners has a significant and negative effect on CSR, profitability as measured by Return On Assets (ROA) has no significant effect.  on CSR and Leverage as measured by the Debt Equity Ratio (DER) has a significant and negative effect on CSR.  Keywords: Educational Background, Gender, Size of the Board of Commissioners, Profitability, Leverage and Corporate Social Responsibility
PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT Rachmad Habibullah Ibrahim Zahier; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACT               The purpose of this study for provide empirical evidence about the effect of audit complexity, time budget pressure and auditor experience on the quality of audit results. This study uses primary data by distributing questionnaires. The population used is all auditors who are registered and working at the Public Accounting Firm (KAP) in Malang. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination () , and the partial test (t test). From the results of this study it is interpreted that simultaneously the variables of audit complexity, time budget pressure, and auditor experience have a significant positive effect on the quality of audit results, while partially audit complexity and time budget pressure have no significant positive effect on the quality of audit results. Keywords: Audit Complexity, Time Budget Pressure, Auditor Experience, and Quality of Audit Results.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN, MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2016-2018) Mohammad Alfin; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Accounting conservatism is a reaction that tends to be cautious in financial reporting that aims to make the financial statements produced by the company reflect the real condition of the company. This study was conducted to analyze the Effect of Accounting Conservatism on the Relevance of Financial Statements and Earnings Management with Managerial Ownership as a Moderation Variable. This method is determining the sample using purposive sampling, with several predetermined criteria, the total sample of 49 manufacturing companies listing on the Indonesia Stock Exchange in 2016 - 2018. Research data is secondary data obtained from the Indonesia Stock Exchange in 2016 - 2018. Technical Data analysis uses simple and multiple linear regression analysis. Based on the research carried out, it can be concluded that accounting conservatism has a significant influence on earnings management. Accounting conservatism has a significant influence on the value relevance of financial statements. Managerial ownership cannot influence the interaction of accounting conservatism on earnings management. Managerial ownership cannot influence the interaction of accounting conservatism on the value relevance of financial statements.Keywords: Accounting Conservatism The Value Relevance of Financial Statements, Earnings Management, Managerial Ownership
PENGARUH NOPAT DAN GOODWILL TERHADAP NILAI TAMBAH EKONOMIS (EVA) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) PADA TAHUN 2015-2018 Dyana Fitriyah; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to analyze NOPAT and goodwill for economic value added (EVA) in manufacturing companies listed on the Indonesia stock exchange in 2015-2018. This research is quantitative research. The sampling method used is purporsive sampling. Obtained from 162 manufacturing companies and a sample of 50  from manufacturing companies. The analysis used is multiple linear regression. Simultaneous NOPAT and goodwill have a significant impact on economic value (EVA). And partially NOPAT on the table coefficient obtained a result of  0.007 so that it is significant towards economic added value (EVA) while the goodwill in the table coefficient obtained a result of 0.417 so that partially it does not have a significant effect on economic value (EVA).       Keywords: NOPAT, goodwill, EVA
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 Fauzan Adhim 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