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All Journal BAHASANTODEA 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) 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Regression Effect of Capital Structure and Firm Growth on the Firm value Amin, Moh.
Golden Ratio of Finance Management Vol. 1 No. 1 (2021): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v1i1.202

Abstract

This study aims to determine and analyze the effects of capital structure, firm growth, and profitability on the firm value on the IDX. The population in this study were all manufacturing companies in the consumer goods industry sector, as many as 42 firms, and the number of samples was as many as 12 firms using the purposive sampling method. This study uses secondary data derived from the annual financial statements of manufacturing companies listed on the IDX. The data were analyzed using SPSS program. The results of this study indicate that capital structure and profitability have a negative and insignificant effect on the firm value on the IDX. The firm's growth has a positive and negligible impact on the firm value on the IDX. Trade Off Theory explains that if the position of the capital structure is below the optimal point, any additional debt will increase the firm's value. On the other hand, if the position of the capital structure is above the optimal threshold, any additional debt will reduce the firm's value. Statistically, the capital structure has a negative and insignificant effect on the firm value in the consumer goods industry sector listed on the IDX.
Digital Transformation of Financial Literacy and Inclusion as a Support for Convenience for MSMEs Restu Millaningtyas; Moh. Amin; Agus Hermawan; Puji Handayati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 5 (2024): IJHESS APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i5.824

Abstract

Financial digital transformation provides easy access to financing in terms of financial literacy and inclusion. Digital financial literacy and inclusion is a means of education and ease of life and the future for both personal and business needs that are financially effective and efficient in various aspects including a wider range of transactions, easy to use, time-saving, affordable costs, easy-to-understand tools and maintained security. The purpose of this article is to explain the digital transformation of financial literacy and inclusion, explain the contribution of digital financial literacy to the convenience of MSMEs, explain the contribution of digital inclusion to MSMEs and discuss the advantages, disadvantages and solutions of digitalization of financial literacy and inclusion in its implementation. The method used in the study is RISMA 2020 (Preferred Reporting Items for Systematic review and Meta-Analyses) aimed at increasing the transparency and completeness of reporting systematic review results making it easier for readers to assess the trustworthiness and applicability of review findings. The result of digital transformation is financial access and financial literacy providing convenience through an easy-to-use and secure financial service platform for both the general public and business owners in conducting transactions, financing and investment. Digitalization of financial literacy will facilitate financial access, get financial education, and facilitate transactions, but in some countries financial inclusion does not have a significant effect on alleviating MSMEs, if these countries provide policies to financial institutions to increase lending with easy collateral it will enable the success of MSMEs.
Pengaruh Karakteristik Wirausaha, Modal Usaha, dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha (Studi pada UMKM Desa Banyuurip Kecamatan Ujungpangkah Kabupaten Gresik) Sabikhin, Miftakhul; Amin, Moh.; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The most important thing that entrepreneurs want to achieve is business success. This research aims to determine the influence of Entrepreneurial Characteristics, Business Capital, and Use of Accounting Information on MSMEs in Banyuurip Village, Ujungpangkah Subdistrict, Gresik City. The data collection technique used in this research was distributing questionnaires. The data analysis method used is quantitative with Descriptive Statistics analysis, Instrument Test (Validity Test and Reliability Test), Classic Assumption Test (Normality Test, Multicollinearity Test, and Heteroscedasticity Test), and Hypothesis Test (F Test and t Test). The results of this research state that Entrepreneurial Characteristics, Business Capital, and Use of Accounting Information have a positive effect, both partially and jointly, on the success of MSMEs in Banyuurip village, Ujungpangkah subdistrict, Gresik City.Keywords: Entrepreneurial characteristics, business capital, use of accounting information, success of MSMEs
Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2021) Prinanta, Ledys Juncia; 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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Abstract

The responsibility of a company consists of three important aspects, namely financial, social and environmental. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. Because, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. This study aims to determine 1). influence of environmental performance on financial performance, 2). Effect of environmental costs on financial performance, and 3). Company size on financial performance. Sampling in this study using purposive sampling method. The sample for this research is 100 manufacturing companies listed on the IDX in 2019-2020. The data analysis technique used is multiple linear regression, with descriptive analysis tests, normality tests, classic assumption tests, coefficient determination tests, partial tests and simultaneous tests to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) environmental performance has an effect on financial performance, 2) environmental costs have a negative and significant effect on financial performance, 3) company size has an effect on financial performance.Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
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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Abstract

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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Abstract

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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Abstract

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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Abstract

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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Abstract

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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Abstract

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
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, 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 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 Minan, Ahmad Zida Husni 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 Nurwijayanti 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 Safira, Faiza Meila 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