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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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FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi pada perusahaan Food and Beverage di BEI Periode 2015-2018) Haris Maulana; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACK This research aims to determine the influence of company size, asset structure and profitability on the capital structure in part (partial) or simultaneously (simultaneous). This research uses secondary data. This study is a variable size of the company, asset structure and profitability as an independent variable, while the dependent variable is a capital structure. The sampling technique is based on the criteria that have been determined using the purposive sampling method, then 8 Food and Beverage companies are obtained on the IDX in the period 2015-2018, and the data analysis method uses descriptive analysis and multiple linear regression analysis. By testing the data includes normality test, classic assumption test, and hypothesis testing. The results of the analysis show: Simultaneously the independent variables namely company size, asset structure, and profitability have a significant effect on the dependent variable capital structure, partially the size of the company has a significant effect on capital structure, asset structure has a significant effect on capital structure and profitability has a significant effect on capital structure Keyword: corporate size, asset structure, profitability, capital structures
PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL, TINDAKAN SUPERVISI DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Rangga Purnama; Moh. Amin; Junaidi Junaidi
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 study aims to determine the Influence Time Pressure, Locus of Control, Supervision and Materiality of Premature Termination of Audit Procedures. This research includes descriptive research with a quantitative approach. The population in this study is a Public Accountant in the city of Malang. With a sample of 60 Public Accountants in Malang. The sampling technique is purposive sampling. The data collection technique used was a questionnaire.The results of this study indicate that Simultaneously proves that independent or independent variables simultaneously or jointly influence the dependent variable or bound. That is, time pressure, locus of control, supervision and materiality measures have a significant effect on premature termination of audit procedures. Variables of Locus of Control and Maternity have a significant effect on premature on audit procedures. This is indicated by a significant value of 0,000 <0,05. This means that the higher the Materiality and Locus Of Control, the higher the rate of premature termination of the audit procedure. Variables of Locus Of Control have a significant effect on premature termination of audit procedures. This is indicated by a significant value of 0.009 <0.05. This means that the higher Locus Of Control, the higher the rate of premature termination of the audit procedure. Maternity variables have a significant effect on premature termination of audit procedures. This is indicated by a significant value of 0.044 <0.05. This means that the higher the Materiality, the higher the rate of premature termination of the audit procedure. Keywords: Effect Of Time Pressure, Locus Of Control, Supervision Action And Materiality.
PENGARUH PERSEPSI MAHASISWA AKUNTANSI MENGENAI LINGKUNGAN KERJA AKUNTAN PUBLIK DAN ETIKA PROFESI AKUNTAN PUBLIK TERHADAP PILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (STUDI KASUS PADA MAHASISWA AKUNTANSI UNISMA, UMM, DAN UM) Ainun Asri; Moh. Amin; M. Cholid Mawardi
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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ABSRACTThis research purpose to know the effect of accounting students' perceptions of public accountant work environment and professional ethics of public accountants on career choices as public accountants. The population of this researchare accounting students of Malang Islamic University, University of Muhammadiyah Malang, and University of Negeri Malang 2016 to 2017. The data collection used quistioners sheets from google form. The sample of this research are 95 students. The result showed that accounting students' perception of public accountant work environment and professional ethics of public accountants have positive effect for career choices as a public accountant.Keywords : Accounting students, Work environment, Ethic of profession, Career choices
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN YANG TERGABUNG DALAM INDEX JII DI BURSA EFEK INDONESIA TAHUN 2016-2018 Eveilin Rosalina Putri; Moh. Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the factors that influence the dividend distribution policy. The population in this study are companies listed on the Indonesia Stock Exchange. The sample used is the company incorporated in the index JII. The technique used in sampling is Purposive Sampling technique, the sample chosen was 30 companies. Data is taken using the documentation 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). that decision of this study shows that simultaneously the independent variables have a Significant influence on the dependent variable. According to the test results of the coefficient of determination, the value of R Square is 50.2% while the remaining 49.8% is influenced by other variables not included in this study. Based on the results of the partial test all variables have an influence on dividend distribution, return on equity (ROE) (sig = 0.029), debt to equity ratio (DER) (sig = 0.038) and cash ratio (sig = 0,000) has an influence on dividend distribution. Keywords: cash ratio, (ROE), (DER), and dividend payout ratio.Keywords: cash ratio, return on equity (ROE), debt to equity ratio (DER), and dividend payout ratio
FUNGSI AUDIT INTERNAL DAN PENGENDALIAN INTERNAL DALAM PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi pada Perusahaan SPBU di Kota Malang ) Laela Purnamasari; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This survey was conducted to analyze the impact of internal auditors and internal controls on the implementation of good corporate governance. The sample in this survey was 55 Malang gas station employees. The analysis tool used is SPSS version 22 with multiple linear regression analysis methods. Based on the findings of the previous chapter, the results of internal auditors and internal controls can simultaneously influence the implementation of good corporate governance. In part, the internal auditor variable has a positive effect on good corporate governance practices. Internal control variables partially affect good corporate governance enforcementProposal Keywords: Quality Audit, Earning Response Coefficient (ERC) and Manufacturing Company
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA BERINVESTASI DI PASAR MODAL PADA MASA PANDEMI COVID-19 (Studi Pada Mahasiswa Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Macika Ika Purnama; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (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 technological developments, investment knowledge, capital market knowledge, investment returns, investment risk, and motivation on investment interest in the capital market during the Covid-19 pandemic. The population in this study were students of the Faculty of Economics and Business, Islamic University of Malang which consisted of students of the 2018 Accounting Department. The technique used in the sampling was purposive sampling technique, the selected sample was 105 respondents. It is a type of survey research that uses quantitative methods by distributing questionnaires (questionnaires). This study uses multiple linear regression analysis with the help of SPSS 16. The results show that: a). Technological developments do not affect student interest in investing in the capital market during the Covid-19 pandemic. b). Investment knowledge does not affect student interest in investing in the capital market during the Covid-19 pandemic. c). Capital market knowledge affects students' interest in investing in the capital market during the Covid-19 pandemic. d). Investment returns do not affect student interest in investing in the capital market during the Covid-19 pandemic. e). Investment risk does not affect student interest in investing in the capital market during the Covid-19 pandemic. f). Motivation affects student interest in investing in the capital market during the Covid-19 pandemic.Keywords: Technology development, Investment knowledge, Capital market knowledge, Investment return, Investment risk, Motivation 
ANALISIS PERENCANAAN ANGGARAN DAN REALISASI ANGGARAN PEMERINTAH DAERAH KABUPATEN MALANG TAHUN 2016-2018 Wilis Auliana; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe Purpose of This Research The purpose of this study was to analyze the performance of the Malang Regency Government Revenue and Expenditure Budget in 2016-2018 in financial terms and measured from the Budget Realization Report. This type of research used in this research is descriptive type of research. Descriptive research is research about a particular phenomenon or population that researchers obtain on the subject which is conducted to find out the independent variables, either one or more independent variables without making comparisons or connecting with other variables. The analytical method used in this study uses descriptive analysis based on the Budget Financial Report (LRA), namely the concept of the budget, especially the analysis of budget planning and budget realization. Data obtained directly from the BAKD Office. The results of this study Malang Regency Government said to be good in carrying out financial performance, but only a few evaluations that must be improved in managing decentralization, PAD, and income differences. The performance of the Malang Regency Government's APBD in allocating its Shopping Budget is said to be efficient, not indicated budget waste. Realization of Malang Regency Government Budget for 3 years running effectively by presenting the Budget Realization Report (LRA) in accordance with applicable procedures. Keywords: Budget Planning, Budget Realization, APBD Performance
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS (Studi Pada Perusahaan Food and Beverage di Bursa Efek Indonesia) Hanifur Rachman; 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

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Abstract

ABSTRACT            This study aims to determine the analysis of the company's financial performance in terms of liquidity, solvency, and profitability in Food and Beverage companies listed on the Indonesia Stock Exchange in 2015-2018 which amounted to 6 Food and Beverage companies that were taken using Purposive Sampling techniques, namely sample selection some criteria. The data collection method used is a method of documentation from the collection and recording of secondary data in the form of financial reports on Food and Beverage companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is to collect financial report data of Food and Beverage companies from 2015-2018, calculate and analyze using financial ratios, compare the results of analysis, and draw conclusions from the results of the analysis. The results show that the company's financial performance is seen from the liquidity ratio for four years which has the best financial performance value, namely PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance seen from the solvency ratio for four years which has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance is seen from a four-year solvency ratio that has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk.Keywords : Liquidity Ratio, Solvability  Ratio,  Rentability  Ratio,  Company  Performance.ABSTRAKPenelitian  ini  bertujuan  untuk  mengetahui  analisis kinerja keuangan perusahaan ditinjau dari likuiditas, solvabilitas, dan rentabilitas pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018 yang berjumlah 6 perusahaan Food and Beverage yang diambil dengan menggunakan teknik Purposive Sampling yaitu pemilihan sampel berdasarkan kriteria tertentu. Metode pengumpulan data yang digunakan adalah metode dokumentasi dari pengumpulan dan pencatatan data sekunder berupa laporan keuangan pada perusahaan Food and Beverage yang terdaftar pada Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah mengumpulkan data laporan finansial perusahaan Food and Beverage selama tahun 2015-2018, menghitung dan menganalisis menggunakan rasio keuangan, membandingkan hasil analisa, dan menarik kesimpulan dari hasil analisis. Hasil penelitian menunjukkan kinerja keuangan perusahaan dilihat dari rasio likuiditas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk. Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kata Kunci : Rasio Likuiditas,  Rasio Solvabilitas, Rasio Rentabilitas, Kinerja Perusahaan.
AKIBAT KODE ETIK PROFESI AUDIT TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN (Studi pada KAP Malang) Linda Wulandari; 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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Abstract

This study became performed to examine the effect of the standards of integrity, objectivity, competence and the concepts of professional behavior contained in the code of ethics of the general public accountant career at the fine of the audit of independent auditors. The difficulty of the look at is an impartial auditor running at KAP within the Malang location, with junior, senior, managerial and partnership positions. There have been records from sixty five respondents, which were then examined using numerous methods of linear regression evaluation, validity and reliability assessments, classical bet checks and hypothesis checking out. The effects of the SPSS 26 test for windows display that the precept of integrity and the principle of competence do no longer have a considerable effect on the excellent of the impartial auditor's audit, while the principle of objectivity and the precept of professional behavior have a big effect on the excellent of the independent auditor's audit.Keywords: Integrity. Objectivity, competence. Professionalism, nice of audit.
PENGARUH PIUTANG AL-BAI’ DAN INVESTASI SYIRKAH TERHADAP KINERJA KEUANGAN BANK SYARIAH Ahmad Agit Patrianto; Anik Malikah; Moh. Amin
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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Abstract

This study aims to determine the effect of trade receivable and profit sharing investment on Financial Performance that is measured using Return On Assets (ROA) in Islamic Banks. The population in this study is a Sharia Bank registered on the Indonesian Stock Exchange (BEI) during the 2015-2018 period, populations there were 8 Sharia Banks that had criteria for the study sample. The data used in this study is the annual financial statements published on the official website of the Sharia Bank. The analysis technique used is multiple linear regression analysis by SPSS software. This analysis is to determine the influence of trade receivable and profit sharing investment. The results of this study indicate that trade receivable affect financial performance positively and profit sharing investment affect the Financial Performance negatively.Keywords: Receivable, investment, Financial Performance, and Islamic Banks
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