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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
Pengaruh Karakteristik Individu Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT.Cahaya Aspal Buton (CAB) Nuriati, Nuriati; Hajar, Ibnu; Amin, Moh.
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 9 No. 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v9i1.4849

Abstract

This study aims to (1) determine the effect of individual characteristics and work environment on employees' performance at PT. Light Asphalt Buton (CAB); (2) to determine the effect of individual characteristics on the performance of employees at PT. Light Asphalt Buton (CAB); (3) to determine the effect of the working environment on employees' performance at PT. Light Asphalt Buton (CAB). The population in this study were all employees at PT. Buton Asphalt light, which amounted to 32 people and all the population as respondents or census method that investigators can reach. The data collection method in this study are a questionnaire, and the raw data collected was analyzed with multiple linear regression using IBM SPSS Statistics 20. The results showed that (1) The individual characteristics and work environment significantly affect the performance of employees at PT. Light Asphalt Buton (CAB); (2) The individual characteristics of positive and significant effects on the performance of employees at PT. Light Asphalt Buton (CAB); (3) The working environment has a positive and significant effect on the performance of employees at PT. Light Asphalt Buton (CAB.
Religiosity, financial literacy, and frugal living: A holistic pathway to sustainable wealth among young Muslim entrepreneurs Badria, Nuril; Hasanah, Naimatul; Amin, Moh.
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 2 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i2.22451

Abstract

In recent years, a growing trend among young entrepreneurs to showcase their achievements through hedonistic displays of wealth has emerged, contradicting the core Islamic values of moderation and humility. While most studies have explored the influence of religious values on consumer behavior, research focusing specifically on Muslim entrepreneurs' behavior remains scarce. This study investigates the roles of religiosity, financial literacy, and frugal living intention in building sustainable wealth among young Muslim entrepreneurs in Indonesia. The study collected data from 200 respondents, consisting of Muslim entrepreneurs aged 20–35 years who owned and managed small to medium-sized enterprises in Indonesia. The relationships among these variables were analyzed using path analysis, supported by the bootstrapping technique through Hayes Process. The findings reveal that religiosity plays a significant role in shaping frugal living intentions, driven by Islamic teachings that advocate for simplicity, self-discipline, and ethical accountability. This means that the higher the level of religiosity, the stronger the inclination toward adopting a frugal lifestyle, as individuals are guided by spiritual principles to prioritize mindful and ethical financial behaviors.  Financial literacy further reinforces this relationship by equipping young entrepreneurs with the necessary skills and knowledge to align their financial decisions with their spiritual values.
The Implementation Of Crossword Puzzle Game As Teaching Material To Develop Students’ Vocabulary In Grade X Of Ma. Mambaul Ulum Bata-Bata Hafidurrahman, Moh.; Dannur, Moh.; Hakim, Abdul; Amin, Moh.
Lingua : Journal of Linguistics and Language Vol. 1 No. 1 (2023): Desember 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/lingua.v1i1.109

Abstract

Teaching English language cannot be separated from a good lesson plans that contain in syllabus and curriculum. Based on national curriculum, the aims of English in our country is “students can master four skills (reading, writing listening, vocabulary)”.  Some of the interesting method in teaching is game. To create interesting learning, teacher must have innovative technique, for exampel with crossword puzzle model on vocabulary material in grade X of MA Mambaul Ulum Bata-Bata . The first, teacher appreciates and provides motivation either by telling about the greatness of someone who is successful. The design of this research is classroom action research, since the research deals with crossword puzzle game to develop students’ vocabulary. The researcher uses classroom action research that used two cycles. The main characteristic of action research was the spiral activity consisting of planning, acting/implementing, observing, and reflecting. The result of the observation sheet showed that at the first meeting in cycle 1, most of the students still did not know what to do, and began the conversation well. It was still 36% students were active. At the second meeting of cycle 1, the involvement of the students was increasing to 55%. The result of the observation sheet in the cycle 2 showed that at the first meeting, most of the students began practiced actively and began study well, they looked very enthusiastic with this. It was 64% students were active. At the second meeting, the involvement of the students was increasing to 70%.
Optimasi Nilai Dakwah Yang Menyejukan Dalam Tardisi Budaya Lokal Sedekah Bumi Masyarakat Deroduwur Kabupaten Wonosobo Moh. Amin; Robingun Suyud El Syam
Jurnal Riset Rumpun Agama dan Filsafat Vol. 2 No. 1 (2023): April : Jurnal Riset Rumpun Agama dan Filsafat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrafi.v2i1.1210

Abstract

The research seeks to reveal the optimization of the soothing value of da'wah in the local cultural tradition of almsgiving for the people of Deroduwur, Wonosobo Regency. The results of the study show that the procession of the Alms Earth ceremony contains soothing da'wah values ​​consisting of four values; divine values, the values ​​of social or community education, the values ​​of moral education, as well as the values ​​of respect and obedience to leaders. These values ​​are instilled by religious leaders so that people understand almsgiving as part of the essence of Islam which has positive values ​​and is important to preserve. The implications of this research are the importance of comprehensive understanding of religion so that it can be dialogued with local culture. Understanding the essence of religion in culture requires further research. Research contributes to Islamic building that is rahmatan lil 'alamin.
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 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 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