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All Journal Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Human Nutrition SOCIETAL JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AL MUNIR : Jurnal Komunikasi dan Penyiaran Islam Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Business, Economics, and Social Development Natural Sciences Engineering and Technology Journal TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora e_Jurnal Ilmiah Riset Akuntansi E-JRM DELIMA: Jurnal Kajian Kebidanan Jurnal Manajemen, Informatika, Rekayasa Perangkat Lunak dan Teknologi Komunikasi Business Innovation Management and Entrepreneurship Journal
Nur Diana
University of Islam Malang
Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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Pengaruh Integritas Mahasiswa, Motivasi Belajar, Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi FEB PTN dan PTS di Malang) Hofifah, Nur; Diana, Nur; 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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This study aims to determine the effect of student integrity, learning motivation, understanding of accounting, and misuse of information technology on academic fraud behavior. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study were accounting students at the Faculty of Economics and Business at PTN and PTS Universities in Malang. Sampling using the slovin formula obtained the final result as many as 79 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 25 for windows. The results of his research show: 1) Variables of Student Integrity, Learning Motivation, Understanding of Accounting and Misuse of Information Technology have a simultaneous effect on Academic Fraud Behavior, 2) Variables of student integrity partially have a positive and significant effect on academic fraud behavior, 3) Variables of learning motivation partially does not have a positive and significant effect on academic fraud behavior, 4) Accounting understanding variable partially has a positive and significant effect on academic fraud behavior, 5) Information technology misuse variable partially has a positive and significant effect on academic fraud behavior.Keywords: Student Integrity, Learning Motivation, Accounting Understanding, and Misuse of Information Technology on Academic Fraud Behavior.
Pengaruh Pengetahuan Investasi, Literasi Ekonomi Syariah dan Persepsi Risiko Dalam Pengambilan Keputusan Berinvestasi di Pasar Modal Syariah (Studi Empiris pada Mahasiswa Akuntansi di Kota Malang) Ardhelia, Devi; Diana, Nur; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research intends to ascertain how investing knowledge, islamic economic literacy and risk perception on investment decision making in the Islamic capital market. This research uses primary data with the criteria of students of the undergraduate accounting students from the 2019 classes of the Islamic University of Malang, state University of Malang and University of Merdeka Malang participated in this quantitative survey. Data collection in this study used a questionnaire using the Google Form with a Likert scale of 1-5. The number of samles used in this study was 248 students, with a data analysis method of multiple linear regression analysis. The result of the research test prove that the investment knowledge, islamic economic literacy and risk perception had a positive effect on investment decision making in the islamic capital market.Keywords: Investment knowledge, islamic economic literacy, risk perception, investment decision.
Dampak Tipe Kepribadian, IPK, dan Jenis Kelamin pada Efektivitas Pembelajaran Akuntansi Berbasis Online yang Dimoderasi oleh Kecemasan Berteknologi (Studi Kasus pada Mahasiswa Program Akuntansi Fakultas Ekonomi Unisma dan UIN) Hermawan, Ismi Istihanah; Diana, Nur; Mawardi, M. Cholid
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 Purpose of this study was to determine the impact of personality, GPA and gender on the effectiveness of online-based accounting learning moderated by technological anxiety. This study uses explanatory research, the method used to analyse is Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Moderation Regression Analysis, Instrument Test, Classical Assumption Test, and Hypothesis Test. The sample of this study were students of the Islamic University of Malang and State Islamic University of Malang majoring in accounting, the sample used was 268 respondents. The results showed that personality type, GPA, and gender had a simultaneous effect on the effectiveness of online-based accounting learning. Personality type and gender have a significant influence with a confidence level of 5% on the effectiveness of online-based accounting learning because they have a tcount > ttable with a significance < 0.05. Meanwhile, GPA has no significant effect on the effectiveness of online-based accounting learning because it has a tcount < ttable with a significance of > 0.05. Keyword : Personality type, GPA, gender, technology anxiety.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Batu Tahun 2017-2021 Magviroh, Oktavia Maimatul; Diana, Nur; Nandiroh, Umi
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 aim of this study is to analyze the performance of the Income and Purchase Budget of the Batu City Region in 2017-2021. This research uses a quantitative descriptive method, with data in the form of secondary data, namely, the 2017-2021 Budget Revenue and Shopping Report of the Batu City Region obtained from the Financial and Asset Authority of the Town of Stone. The data was then analyzed using the regional financial independence ratio, the regional real income efficiency ratio and the local financial capacity ratio. The results of the study showed that the financial performance of the Regional Revenue and Purchasing Budget for 2017-2021 is based on the average ratio of financial independence of the regions of 20.35% with category less, the average rate of efficiency of the original income of the areas of 111.11% with the category very effective, the mean rate of effectiveness of the local income of 91.35% for the category less efficient, and the average proportion of regional financial capacity of 16.702% with the Category less.Keywords: Regional revenue and expenditure budget, financial performance, independence, effectiveness, efficiency, financial capabilities.
Pengaruh Status Sosial Ekonomi dan Sikap Love Of Money Terhadap Persepsi Etika Mahasiswa Akuntansi Mengenai Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi Komariyah, Rizkiyatul; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the effect of socioeconomic status and love of money attitudes on ethical perceptions of accounting students regarding tax evasion with religiosity as a moderating variable. This research used a quantitative research type with the research population being students of the Faculty of Economics and Business, Islamic University of Malang, class of 2019 who were active and had taken taxation and business ethics courses. In this study a sampling technique was used which was determined based on purposive sampling using the Raosoft sample size calculator. The type of data used is primary data and data collection is done by distributing questionnaires. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study indicate that the variables of socioeconomic status, love of money attitude, religiosity, interaction of religiosity with socioeconomic status and interaction of religiosity with love of money attitude simultaneously influence the perceptions of accounting students regarding tax evasion. The variables of socioeconomic status and religiosity have a positive effect on accounting students' perceptions of tax evasion, while the attitude of love of money has no effect on accounting students' perceptions of tax evasion. The religiosity variable moderates the relationship between the socioeconomic status variable and the ethical perceptions of accounting students regarding tax evasion, while the religiosity variable does not moderate the relationship between the love of money attitude variable and the ethical perceptions of accounting students regarding tax evasion.Keywords: Love of money, tax evasion, religiusitas, moderated regression analysis.
Peran Mediasi Ukuran Dewan dan Manajemen Modal Kerja dalam Tata Kelola Perusahaan Terhadap Kinerja Perusahaan Alfarobi, Abdul Qodir Jailani; Diana, Nur; Afifudin, Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to analyze the mediation roles in board size and management of capital on the relationship between the corporate governance (independent commissioners and ownership structure) and company performance (ROA and ROE) at manufacturing companies in the consumer goods industry sectors that are listed in Indonesia stock exchange in the period of 2020-2023. Research using a quantitative approach with Partial Least Square (PLS) analysis techniques. The research sample totaled 180 data from 45 companies selected using purposive sampling method. These results shows that an independent commissioner and ownership structure has a positive and significant effect on both ROA and ROE. Working capital management is proven to positively and significantly mediate the relation between the independent commissioner and ownership structure with ROA and ROE. However, board size is not shown to mediate the relationship between independent commissioners and ownership structure with ROA and ROE. This study provides empirical evidence of the important role of working capital management in strengthening the influence of corporate governance on financial performance.Keywords: Corporate governance, firm performance, board size, working capital management
Pengaruh Entrepreneurship Education dan Entrepreneurial Self-Efficacy Terhadap Entrepreneurial Intention dengan Dimoderasi oleh Gender (Studi Kasus Mahasiswa FEB Unisma Angkatan 2020) Purbawati, Cindy; Diana, Nur; Afifudin, Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to determine the influence of entrepreneurial education and entrepreneurial self-confidence on entrepreneurial intentions which is moderated by gender. The respondents used were 100 FEB UNISMA students Class of 2020. By referring to the data collected and the hypothesis analysis that has been carried out, it can be concluded that, the entrepreneurial education variable has a negative influence on entrepreneurial intentions. The entrepreneurial self-confidence variable has a significant positive influence on entrepreneurial intentions. The gender variable has a negative influence on entrepreneurial intentions. The gender variable moderates the influence of entrepreneurial education on entrepreneurial intentions. The gender variable moderates the influence of entrepreneurial self-confidence on entrepreneurial intentions.Keywords: Entrepreneurship education, entrepreneurial self-efficacy, entrepreneurial intention, gender
Pengaruh Dimensi Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan Putri, Diah Utami; Diana, Nur; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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SA 320 stated that the determination of the materiality needs professional auditor considerations. The components of auditor professionalism consists of dedication to one’s profession, social obligation, independence, belief in profession, and having friendly relationships with colleague. This research aims to analyze the factors influencing the auditor’s considerations of materiality for finacial statement audit such as dedication to one’s profession, social obligation, autonomy demands, belief in profession and having friendly relationships with colleague. The data of this research was collected through questionnaires that were distributed to 35 auditors in Public Accountant Office of Malang city as the respondents and also the method that being used in this research is multiple regression analysis with the help of SPSS 25. The results of this research show that dedication to one’s profession, belief in profession, have positive influences on the auditor’s consideration of materiality for financial statement audit. Based on the results, it can be concluded that to determine the level of materiality properly for financial statement audit, there are several thing that needs to be considered such as dedication to one’s profession, social obligation, independence, belief in profession, and also having friendly relationships with colleague.Keywords: professionalism, materiality 
Hubungan Antara Akses Keuangan dan Pertumbuhan UMKM Dengan Literasi Keuangan Sebagai Variabel Moderator (Studi Kasus Pada UMKM Kuliner di Kota Malang) Prameswari, Gita Anggun; Diana, Nur; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The purpose of this study is to examine, using financial literacy as a moderator variable, the relationship between financial access and the growth of MSME (Micro, Small and Medium Enterprises). This research is quantitative research with a correlational approach using primary data obtained from questionnaires and measured using SPSS. The population in this research is culinary MSMEs in Malang City. Data was collected from 100 respondents through a questionnaire given to MSMEs in Malang City, using a purposive sampling technique. According to the analysis's findings, financial literacy significantly boosts MSMEs' growth while financial access significantly inhibits it. Financial literacy also acts as a buffer against the impact of financial access on MSMEs' growth.Keywords: Financial access, MSME growth, financial literacy
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Rasendriya, Renata Ucca Regina; Diana, Nur; 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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This research was conducted to determine the influence of Intellectual Capital on Company Value with Profitability as an Intervening Variable (Empirical Study of Banking Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023). The sampling technique used purposive sampling by knowing the company value and proxied by Price To Book Value (PBV) and a sample of 40 companies was obtained. The data analysis method in this research is quantitative data analysis using a Causality design, using the PLS (Partial Least Square) path analysis method with SmartPLS 3. The results of the research show that the intellectual capital variable consists of Value Added (VA), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Intellectual Coefficient (VAICTM). The Intellectual Capital variable has no effect on the Company Value variable. Meanwhile, the Intellectual Capital variable has an effect on the Profitability variable, while the Profitability Variable has no effect on the Company Value variable. Meanwhile, the Profitability variable does not mediate the influence of Intellectual Capital on Company Value.Keywords: Intellectual capital, company value, profitability
Co-Authors Ababil, Ressy Yulia Abdullah Syakur Novianto Ahmad, Zaki Ainun Jariyah Ainun Muthoharoh, Ainun Alfarobi, Abdul Qodir Jailani Anggriani, Lailla Ardhelia, Devi Arista Fauzi Kartika Sari Ashari, Ahmad Aziz Santoso Asriani Asriani, Asriani Bastomi, Mohamad DEWI DIAH FAKHRIYYAH Dewi, Anastasya Vivian Risna Dwiyani Sudaryanti Dyah Arini Rudiningtyas Eko Handayanto Eko Purnomo Erfan Efendi Fadhilah, Gita Maulani Fajar Ari Nugroho Fajic, Selma Hamida, Rahma Nur Helmi Kurniawan Hermawan, Ismi Istihanah Hidayat, Amelia Putri Eka Nur Hidayati, Irma Hofifah, Nur Imam Syafi'i Jabar, Aryuni Salpiana jamaluddin hos Juliati, Ratih Junaidi Junaidi Kasanah, Nengnis Uswatul Khoiroh, Annis Duwi Rokhmatul Kinaza, Tsibat Vozi Kirana, Denny Candra Komariyah, Rizkiyatul Lestari, Ida Ayu M. Cholid Mawardi Mafaza, Arini Magviroh, Oktavia Maimatul Maslichah, Maslichah Masruroh, Hanik Maulida, Rizki Sofa Maulidiyah, Nailin Nikmatul MF. Arrozi Adhikara Ningrum, Wulan Agustin NOVA Nurjana, Nurjanah Prabowo, Hernanda Bagus Prameswari, Gita Anggun Purbawati, Cindy Puspaharisti, Larasati Putri, Berliana Imandari Putri, Diah Utami R. Shauki, Elvia Rahayu, Fika Putri Rahmawati, Rahmawati Rasendriya, Renata Ucca Regina Rizka Mayang Saputri Ginting, Rizka Mayang Saputri Sal Sabila, Asa Aisyi Septiani, Linda Sudarmiatin Thoyibah, Habibatut Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Yekti, Muhammad Yoga Pratita