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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society International Journal of Social Science and Business Akuntansi : Jurnal Akuntansi Integratif JPSI (Journal of Public Sector Innovations) Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Locus Penelitian dan Pengabdian Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi Welfare: Jurnal Pengabdian Masyarakat
Mirna Amirya
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Business Model Canvas UMKM di Universitas Abdurrachman Saleh Situbondo Amirya, Mirna; Irianto, Gugus
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68044

Abstract

Being an MSME entrepreneur and being a student is both an opportunity and a challenge. The most basic thing to understand before running a business is to design an idea and one of the business proposals that is often used is the Business Model Canvas (BMC). The aim of this research is to determine the understanding of Abdurrachman Saleh Situbondo University students regarding BMC UMKM. Action research was carried out in this research and consisted of several stages, namely the planning, training and activity evaluation stages. The descriptive analysis method was used to determine their understanding regarding BMC MSMEs in nine important components of a business. The results show that BMC can help in the initial stages of validating business ideas so that future business planning is more mature and ready to be implemented. The training activities for 159 students in 2023 ran smoothly and the students were very enthusiastic about taking part in this training. In the future, it is hoped that the student participants will be able to build a BMC that contains a simple but complex description of what type of business needs to be run.
Pengaruh Transparansi, Akuntabilitas, Pembangunan Desa, Dan Kepentingan Politik Terhadap Pengelolaan Alokasi Dana Desa (Studi pada Desa di Kabupaten Ponorogo Jawa Timur): A Study on Villages in Ponorogo Regency of East Java Sulthoni, Ghulam Ihda; Amirya, Mirna
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.76283

Abstract

This research evaluates the influence of transparency, accountability, village development, and political interest on Village Fund Allocations (ADD) management by village governments, addressing community concerns about fund usage. Using a quantitative approach with multiple linear regression, data from 100 villagers in four Ponorogo Regency villages, East Java, were analyzed. Results indicate that transparency, accountability, and village development positively impact ADD management, while political interest has a negative effect, highlighting potential challenges associated with political influences on fund management. However, the study has limitations, such as a small sample size and a focus on a specific regency, limiting generalizability. Recommendations include conducting future research with larger, more diverse samples for broader insights. Practical implications suggest implementing policies and practices to enhance transparency, accountability, and village development for effective fund utilization. Additionally, awareness of the negative impact of political interest underscores the need for measures to mitigate undue political involvement in fund management.
DETERMINAN OPINI AUDIT GOING CONCERN Sihombing, Taruli Risa Kornelia; Amirya, Mirna
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.1-15

Abstract

This study aims to examine the effect of debt default, financial distress, leverage, and opinion shopping on the going concern audit opinion of mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021, involving secondary data obtained from the Indonesia Stock Exchange official website. The samples include 48 companies selected through purposive sampling. The effects among variables in this study are analyzed by logistic regression. This study finds that financial distress negatively affects the acceptance of going concern audit opinion, and leverage positively affects the acceptance of going concern audit opinion. However, debt default and opinion shopping do not affect the acceptance of going concern audit opinion. It implies that an auditor doubts companies’ ability to maintain its sustainability when experiencing financial distress and having a high leverage ratio. In other words, financial distress and leverage can be used as the consideration by an auditor to issue the goingconcern audit opinion.
Pengaruh Tata Kelola Perusahaan Yang Baik Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Laporan Keberlanjutan Sebagai Variabel Mediasi Sirkomba, Aiska; Amirya, Mirna
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.236

Abstract

This study aims to determine the effect of good corporate governance and profitability on firm value with sustainability reports as the mediating variable, based on stakeholder and legitimacy theory. This study analyzes 30 data samples of 6 companies (included in the CGPI with a “most trusted” category and listed on the Indonesia Stock Exchange in 2018-2022) utilizing multiple linear regression and path analyses. The results of this study find that good corporate governance and profitability have a positive effect on sustainability reports. As the other study suggests that good corporate governance and profitability have a positive effect on firm value, yet the sustainability report does not have a significant effect on firm value, this study reveals that the sustainability report is unable to mediate the effect of good corporate governance and profitability on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan profitabilitas terhadap nilai perusahaan dengan laporan keberlanjutan sebagai variabel intervening yang didasari oleh teori stakeholder dan legitimasi. Penelitian ini menggunakan analisis regresi linear berganda dan analisis jalur. Adapun sampel yang digunakan dalam penelitian ini adalah sebanyak 30 sampel yang terdiri dari 6 perusahaan yang telah memenuhi kriteria berupa perusahaan yang termasuk ke dalam CGPI dengan kategori sangat terpercaya serta terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Hasil penelitian ini menemukan bahwa good corporate governance dan profitabilitas berpengaruh positif terhadap laporan keberlanjutan. Hasil penelitian lainnya, yaitu good corporate governance dan profitabilitas berpengaruh positif terhadap nilai perusahaan, sementara untuk laporan keberlanjutan tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan. Dalam penelitian ini laporan keberlanjutan tidak mampu memediasi pengaruh good corporate governance dan profitabilitas terhadap nilai perusahaan.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Bisri, Ahmad Alif Hayyumil; Amirya, Mirna
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.272

Abstract

This study aims to examine the effect of Corporate social responsibility or CSR, company size, and profitability on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2020. This study used data from 27 mining companies listed on the Indonesia Stock Exchange for the 2019-2020 period which was determined using the purposive sampling method that can be aplplied by data collection techniques using the archival method which was carried out by collecting financial reports and CSR disclosure reports from each sample company.  Furthermore, the data analysis techniques used are descriptive statistical analysis, classical assumption testing, and multiple linear regression.  This research supports signalling theory.  Furthermore, this study shows that the independent variables in this study consisting of corporate social responsibility, company size, and profitability have a positive and   significant effect to the dependent variable, namely the value of the company.   This, with this research, researcher want to give recommendations for companies to pay more attention to aspects of corporate social responsibility, company size, and profitability that have an influence on the value of the company as well as the decision of investors in determining investments.
Pengaruh Independensi, Akuntabilitas, Profesionalisme, Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Ida Bagus Surya Dharma; Mirna Amirya
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.47

Abstract

Auditors in carrying out their duties, they required to produce good audit quality. Good audit quality can be produced if an auditor can show the factors that influence it. This study aims to examine the effect of auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence on audit quality. The population used in this study were external auditors who worked at public accounting firms in the Bali area, totaling 55 respondents. The data were taken by distributing questionnaires and this study used SPSS apps version 28 to analyze the data. The test results show that auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence affect audit quality. Abstrak Auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan bila seorang auditor mampu memperlihatkan faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk menguji pengaruh independensi auditor, akuntabilitas auditor, profesionalisme auditor dan kecerdasan spiritual auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor eksternal yang bekerja pada Kantor Akuntan Publik di wilayah Bali. Sampel yang diperoleh sejumlah 55 auditor. Data diambil dengan cara menyebarkan kuesioner dan penelitian ini menggunakan aplikasi SPSS versi 28 untuk mengalisis data. Hasil pengujian menunjukkan bahwa independensi auditor, akuntabilitas auditor, profesionalisme auditor, dan kecerdasan spiritual auditor berpengaruh terhadap kualitas audit
Analisis Determinan Tingkat Underpricing Saham Pada Perusahaan Yang Melakukan Initial Public Offering Di Bursa Efek Indonesia Periode 2020 – 2022 Achmadi, Azka Rizki; Amirya, Mirna
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.4.89

Abstract

This study aims to provide an empirical evidence of the effect of the independent variables of company size, the percentage of stocks offered, Return On Assets (ROA), and inflation on the dependent variable of IPO stock underpricing of go public companies. The population include 163 IPO issuers on the Indonesia Stock Exchange between 2020 and 2022, from which the samples of 63 issuers according to predetermined criteria are selected through purposive sampling. The results of the study exhibit that company size has a negative effect and percentage of stocks offered has a positive effect on IPO stock underpricing while ROA and inflation had no effect on IPO stock underpricing.   Abstract Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh ukuran perusahaan, persentase saham yang ditawarkan, Return on Asset (ROA), dan inflasi terhadap tingkat underpricing saham IPO. Ukuran perusahaan, persentase saham yang ditawarkan, Return on Asset (ROA), dan inflasi adalah variabel independen penelitian. Tingkat underpricing Saham IPO dari perusahaan yang go public adalah variabel dependen penelitian. Emiten go public yang IPO di Bursa Efek Indonesia antara tahun 2020 dan 2022 merupakan populasi untuk penelitian ini. Purposive sampling digunakan dalam metode sampling. Dari 163 emiten, 63 emiten memenuhi kriteria dan dimasukkan dalam sampel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan persentase saham berpengaruh positif terhadap tingkat underpricing, sedangkan ROA dan inflasi tidak berpengaruh terhadap tingkat underpricing.
Efektivitas Need for Achievement Dan Self Efficacy Pemilihan Karir Akuntan Publik Mahasiswa S1 Jurusan Akuntansi Surya, Salwa Salsabila; Amirya, Mirna
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.3.122

Abstract

This study aims to compare the effectiveness of Need for Achievement and Self-Efficacy in choosing a public accountant as a career of the accounting undergraduate students of Universitas Brawijaya with those of the State University of Malang for the academic year of 2019-2020. This study applies a comparative quantitative approach. The population in this study amounted to 968 students, with details of 635 students from Brawijaya University and 333 students from Malang State University. Furthermore, the sample was selected using a purposive sampling method. Data are collected from questionnaires distributed to 296 respondents and analyzed by the independent t-test processed by SPSS 25. The results of the study exhibit that both universities have a different level of Need for Achievement effectiveness, yet share the same level of Self-Efficacy effectiveness. It can be concluded that undergraduate students in accounting at Universitas Brawijaya have a greater need for achievement and self-efficacy when choosing a public accounting career than those at the State University of Malang. Abstrak: Penelitian ini bertujuan untuk membandingkan efektivitas Need for Achievement dan Self Efficacy pemilihan karir akuntan publik Mahasiswa S1 Jurusan Akuntansi antara Universitas Brawijaya dan Universitas Negeri Malang khususnya pada Mahasiswa angkatan 2019 dan 2020 Penelitian ini merupakan penelitian kuantitatif yang bersifat komparatif, dimana populasi pada penelitian ini berjumlah 968 mahasiswa dengan rincian 635 mahasiswa berasal dari Universitas Brawijaya dan 333 mahasiswa berasal dari Universitas Negeri Malang. Selanjutnya, sampel dipilih dengan menggunakan metode purposive sampling. Data didapat dari hasil penyebaran kuesioner sebanyak 296 responden dan dianalisis menggunakan Uji Independent t-Test dengan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa kedua universitas memiliki tingkat efektivitas Need for Achievement yang berbeda tetapi memiliki tingkat efektivitas Self Efficacy yang sama. Selain itu, dapat disimpulkan pula bahwa Mahasiswa S1 Jurusan Akuntansi yang berasal dari Universitas Brawijaya memiliki tingkat efektivitas Need for Achievement dan Self Efficacy pemilihan karir akuntan publik yang lebih baik dibandingkan dengan Universitas Negeri Malang.
Future Regional Tax Predictions in Malang City Using Time Series Method Based on Growth Rates Damayanti, Made Tara; Puspita, Ayu Fury; Amirya, Mirna
JPSI (Journal of Public Sector Innovations) Vol. 8 No. 2 (2024): May 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpsi.v8n2.p88-94

Abstract

This research aimed to predict the regional tax potential of Malang City for the period of 2022 to 2026 by using the time series method with a focus on hotel, restaurant, entertainment, and parking taxes. The results showed that these taxes tended to increase annually except for entertainment, suggesting a downward trend. Furthermore, a comparison between potential tax predictions and the realization showed that predictions using the time series method produced figures lower than the actual realization. This discovery was influenced by the post-COVID-19 economic recovery in 2022. The research further showed that the time series method was more suitable for projecting a period of stable economy to produce more accurate projections.
ESG Disclosure: Moderating Thin Capitalization, Transfer Pricing and Tax Aggressiveness Reka Mayangsari, Sinta; Khoiru Rusydi, Mohamad; Amirya, Mirna
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.35509

Abstract

Purpose: Empirically, this study aims to examine the role of ESG Disclosure in moderating thin capitalization and transfer pricing on tax aggressiveness. Methodology/approach: The population in this study is energy companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. By referring to associative research as the type of research and purposive sampling technique in determining the sample, 105 energy companies listed on the IDX from 2018-2022 were obtained. Multiple linear regression using MRA was used as the analysis technique with SPSS 29 as the analysis tool. Findings: The results showed that thin capitalization has a negative effect on tax aggressiveness and transfer pricing variables have a positive effect on tax aggressiveness. ESG disclosure in this study is able to weaken the relationship between thin capitalization and transfer pricing on tax aggressiveness. Practical implications: The implication of this study is that companies can better improve their tax planning through a deeper understanding of ESG disclosure, thin capitalization, transfer pricing, and tax aggressiveness. By paying attention to ESG factors, companies can not only optimize financial returns but also improve compliance and transparency, and minimize negative impacts on the environment and society. This research also provides valuable insights for investors, allowing them to evaluate the risks and opportunities associated with corporate tax planning, so that investment decisions can be more focused on sustainability and social responsibility. Originality/value: This study examines the tax aggressiveness strategy carried out by energy companies through thin capitalization and transfer pricing practices. The addition of ESG disclosure as a moderator in this study serves to narrow the use of tax regulation loopholes so as to weaken the practice.
Co-Authors Abdul Ghofar Achmadi, Azka Rizki Adyatma Daniswara, Vincentius Ali Djamhuri Areta Widya Kusumadewi Arisanti, Nadya Bisri, Ahmad Alif Hayyumil Calvina Berlianti Rahmah Clarient Catherine Frederica Damayanti, Made Tara Dendhi Agung Nugroho, Dendhi Agung Faizah, Uswatun Gugus Irianto Hayuningtyas, Talisa Ida Bagus Surya Dharma Jawo, Mohammed Jaya, Aditya Perdana Ardine Khoiru Rusydi, Mohamad Khoirul Umam Hasbiy Kristin Rosalina Made Sudarma Nabiilah, Amanda Salmaa Nurshadrina, Qonita Amalia Pratama, Muhammad Rifansyah Purwanto, Danu Putra Puspita, Ayu Fury Pusvita Susilowati Putri, Rasheila Azizah Reka Mayangsari, Sinta Sari Atmini Sari, Nabillah Ayudia Setyowati, Eka yuli Sihombing, Taruli Risa Kornelia Siregar, Alfin Trisev Sirkomba, Aiska Sulthoni, Ghulam Ihda Surya, Salwa Salsabila Tama, Pradina Mukti Unti Ludigdo Unti Ludigdo Wahyu Kartika Larasti Wiradharma, Gde Wisnu Wuri Cahya Handaru Zaki Baridwan