Article Per Year (5 Year)
p-Index From 2020 - 2025
6.64
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Human Nutrition SOCIETAL JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ilmu Manajemen (JIMMU) JISIP: Jurnal Ilmu Sosial dan Pendidikan 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 Asian Journal of Community Services (AJCS) 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 JPS (Jurnal Perbankan Syariah)
Nur Diana
University of Islam Malang
Aerospace Engineering Arts 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 Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 1   2   3   4   5 
Pengaruh Informasi Akuntansi, Profil Risiko Investor, dan Perilaku Investor Saham Individual Terhadap Keputusan Investasi Investor Mahasiswa di Universitas Islam Malang Jariyah, Ainun; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Accounting Information, Investor Risk Profile, and Individual Stock Investor Behavior on Investment Decisions of Student Investors at the Islamic University of Malang. This research was conducted using survey methods and data collection through questionnaires distributed to students as potential investors. Data analysis was performed using multiple linear regression techniques. The results of the study show that accounting information has a significant positive effect on investment decisions of student investors. This study also found that Investor Risk Profile has a significant positive influence on investment decisions of student investors. This shows that students tend to consider the level of risk they face in making investment decisions. Furthermore, this study also found that the behavior of individual stock investors has a significant positive influence on investment decisions of student investors.Keywords: Accounting information, investor risk profile, individual stock investor behavior.
Pengaruh Gaya Hidup, Motivasi Belajar dan Kesempatan terhadap Kecurangan Akademik dengan Religiusitas sebagai Variabel Moderasi (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis UNISMA dan UMM Tahun 2020) Utami, Putrilia Dwi Shintya Adi; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted at the Faculty of Economics and Business, Islamic University of Malang and Muhammadiyah University of Malang. The method used in this research is purposive sampling, the aim of this research is to determine the influence of Lifestyle, Learning Motivation and Opportunities on Academic Cheating with Religiosity as a moderating variable. The independent variables used are Lifestyle, Learning Motivation and Opportunity, the moderating variable is Religiosity and the dependent variable is Academic Cheating. The sample used in research was 94 respondent who were students from the Faculty of Economics and Business at UNISMA and UMM in 2020. The data collection technique used a questionnaire. The analytical methods used are instrument tests, normality tests, classical assumption tests and hypothesis tests using SPSS computer software for data processing. The result of this study show that Lifestyle has a positive effect on Academic Cheating, Learning Motivation has a negative effect on Academic Cheating, Opportunity has a positive effect on Academic Cheating, Religiosity has a negative effect on Academic Cheating, Religiosity is able to moderate the effect of Lifestyle on Academic Cheating, Religiosity cannot moderate the effect Learning Motivation on Academic Cheating, Religiosity is able to moderate the influence of Opportunity on Academic Cheating.Keywords : Lifestyle, learning motivation, opportunity, religiosity, academic cheating
Corporate Governance dan Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022) Hidayat, Amelia Putri Eka Nur; Diana, Nur; Afifudin, Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine and analyze the impact of corporate governance on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange. Corporate governance is measured through managerial ownership, institutional ownership, the board of commissioners, and the audit committee. The type of research method used is quantitative method with a multiple linear regression analysis approach and data processing using the SPSS. This study has met the requirements of normality. The sample in this study used are secondary data obtained from the annual report of sample companies for the period 2019 – 2022. The variables used in this study are the dependent variable of institutional ownership, managerial ownership, audit committee, and commissioners and the independent variables are financial statement fraud. The results of the study show that managerial ownership, institutional ownership, and the audit committee do not have an effect on financial statement fraud. Meanwhile, the board of commissioners has a positive but not significant effect on financial statement fraud. These findings indicate that a good board of commissioner’s structure can reduce financial statement fraud. This study aims to enhance corporate governance theory and provide valuable insights for practitioners to improve supervisory mechanisms, thereby preventing financial statement fraud.Keyword: Institutional ownership, managerial ownership, audit committee, and commissioners, financial statement fraud
Pengaruh Hasil Belajar Perpajakan, Intensitas Pemberian Tugas dan Gaya Belajar Terhadap Pemahaman Akuntansi Perpajakan dengan Motivasi Belajar Sebagai Variabel Moderating (Studi Pada Mahasiswa Akuntansi Unisma) Khoiroh, Annis Duwi Rokhmatul; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of taxation learning outcomes, intensity of assignments, learning style and learning motivation on understanding tax accounting, and the influence of taxation learning outcomes, intensity of assignments and learning style on understanding taxation accounting with learning motivation as a moderating variable. The type of research used is quantitative research with a data collection method, namely a survey method using a questionnaire distributed to students of the Accounting study program at the Islamic University of Malang. The data analysis method used in this research is multiple linear regression analysis using 2 models. Model 1 aims to see the relationship between one dependent variable and more than one independent variable, while Model 2 aims to test the influence of the three independent variables on the dependent variable by including moderating variables. The results of research that has been carried out have found several things, including the following: Taxation learning outcomes; Learning style and learning motivation have a positive and significant effect on understanding tax accounting, while the intensity of assignments does not have a significant effect on understanding tax accounting. Learning motivation weakens the relationship between Tax Learning Outcomes, Intensity of Assignment, and Learning Style on Understanding Tax Accounting.Keywords : Learning outcomes, intensity of assignments, learning style, learning motivation.
Pengaruh Integritas Mahasiswa Motivasi Belajar Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Masruroh, Hanik; Diana, Nur; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence of the influence of student integrity, learning motivation, understanding of accounting and misuse of information technology on academic fraud behavior. The location of this research was accounting students at Brawijaya University, Islamic University of Malang, State University of Malang, Islamic University of Maulana Malik Ibrahim Malang. The sample method used is the purposive sampling method and uses the slovin technique in calculating the number of samples so that a total of 88 respondents are obtained. The results of this study state that Student Integrity, Learning Motivation, Accounting Understanding and Misuse of Information Technology have a simultaneous effect on academic fraud behavior. Student Integrity partially has a positive and significant effect on academic fraud behavior, Learning Motivation partially has no effect and is not significant on academic fraud behavior, Accounting Understanding partially has a positive and significant effect on academic fraud behavior, Information Technology Misuse partially has a positive and significant effect on academic cheating behavior.Keywords: Student integrity, learning motivation, understanding of accounting, misuse of information technology, academic fraudulent behavior. 
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Kinerja Profitabilitas, Tax avoidance, dan CSR Performance Terhadap Efisiensi Investasi Rahayu, Fika Putri; Diana, Nur; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the quality of financial statements, debt maturity, profitability performance, tax avoidance, and csr performance on investment efficiency in companies. Investment efficiency is an important indicator to assess the extent to which a company is able to generate profits from the investments made. This research is a quantitative research with secondary data sources using financial reports obtained through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2021. The data obtained will be calculated, tested and reprocessed against the proposed hypothesis using statistical applications. The results show that the quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance simultaneously affect investment efficiency, financial report quality has a positive effect on investment efficiency, debt maturity has a negative effect on investment efficiency, profitability performance has a positive effect on investment efficiency, tax avoidance has no effect on investment efficiency, and csr performance has a positive effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance, investment efficiency
Determinan Sikap Etika Mahasiswa Akuntansi (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Lestari, Ida Ayu; Diana, Nur; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of intellectual intelligence, spiritual intelligence, and locus of control on students' ethical attitudes. This research is quantitative research with characteristics of correlational research using primary data obtained from questionnaires and measured using a Likert Scale. The data analysis method used is multiple linear regression analysis which is processed using SPSS software. The population in this study were Accounting Students Class of 2020 in Malang City from the Islamic University of Malang, State University of Malang, State Polytechnic of Malang, and State Islamic University of Maulana Malik Ibrahim Malang. Data was collected from 100 respondents through a questionnaire given to Bachelor of Accounting students class of 2020 in Malang City, using a purposive sampling technique. The results of the analysis show that simultaneously intellectual intelligence, spiritual intelligence and locus of control have an effect on students' ethical attitudes, partially spiritual intelligence and locus of control have a significant positive effect on students' ethical attitudes, while intellectual intelligence has no effect on students' ethical attitudes.Keywords: Intellectual intelligence, spiritual intelligence, locus of control, students' ethical attitudes
Pengungkapan Tanggung Jawab Sosial Perusahaan dan Tata Kelola Perusahaan yang Baik Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Dewi, Anastasya Vivian Risna; Diana, Nur; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and explain the relationship between Corporate Social Responsibility and Good Corporate Governance on company value with profitability as an intervening variable. The population of this research is banking companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling and a sample of 15 banking companies was obtained. The data analysis method in this research is quantitative data analysis using SmartPLS with hypothesis testing using the bootstrapping resampling method. The research results show that the Corporate Social Responsibility variable has no effect on company value, Good Corporate Governance has an effect on company value, Corporate Social Responsibility and Good Corporate Governance have no effect on profitability, profitability has an effect on company value, and profitability cannot mediate Corporate Social Responsibility and Good Corporate Governance.Keywords: Corporate social responsibility, good corporate governance, profitability, company value.
The Impact of Carbon Tax Implementation in Indonesia on Supporting Sustainable Development Goals Ababil, Ressy Yulia; Diana, Nur; Efendi, Erfan
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out how the implementation of carbon tax in Indonesia can support the Sustainable Development Goals (SDGs). The author uses a descriptive qualitative approach, using secondary data. This research also uses documentation techniques in the information data collection process and uses data analysis methods with literature studies. The results show that the impact of carbon tax implementation in Indonesia can support Sustainable Development Goals by continuing to reduce greenhouse gas emissions in Indonesia. The above can support Sustainable Development Goals 13 (Climate Change). Keywords: Carbon tax, sustainable development goals
Analisis Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Pendapatan Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Pasca Pandemi Covid-19 di Kecamatan Pakisaji Kabupaten Malang Thoyibah, Habibatut; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine tax knowledge, tax sanctions and taxpayer income on land and building tax payments in Pakisaji District, Malang Regency. This type of research is a correlational quantitative. The population in this study is land and building tax payers in Pakisaji District, Malang Regency. The sample in this study were 120 respondents from Jatisari village who were taken using the slovin formula using purposive sampling technique. The analytical method in this study uses multiple linear regression analysis and uses several types of tests such as instrument tests which consist of validity and reliability tests, normality, classical assumptions consisting of multicollinearity and heteroscedasticity, and hypotheses f, (R2) and partial (t). The test results show that the variables of knowledge of taxation, tax sanctions, and taxpayer income partially have a positive and significant effect on compliance with paying land and building taxes.Keywords: Tax Knowledge, Tax Sanctions, Taxpayer Income, Compliance
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 Audita Nuvriasari 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 Irawan, Pristanto Ria 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 Miswanto Miswanto Ningrum, Wulan Agustin NOVA Nurjana, Nurjanah Prabowo, Hernanda Bagus Prameswari, Gita Anggun Purbawati, Cindy Puspaharisti, Larasati Putri, Berliana Imandari Putri, Diah Utami Qorry Fatona, Arifa 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 Syafi’i, Imam Thoyibah, Habibatut Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Yekti, Muhammad Yoga Pratita Yulianto, Wahyudi