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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal GeoEkonomi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Empowerment e_Jurnal Ilmiah Riset Akuntansi Pena Dimas: Jurnal Pengabdian Masyarakat Asian Journal of Management, Entrepreneurship and Social Science
Irma Hidayati
Department Of Accounting, Universitas Islam Malang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Islam Malang Dalam Pengambilan Certified Public Accountant (CPA) Via Karina Putri; Dwiyani Sudaryanti; Irma Hidayati
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

This research was conducted to determine the factors that influence the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). This study uses the variables of quality motivation, economic motivation, costs, and career opportunities on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). The research data was collected through a questionnaire to 167 respondents, based on the results of the slovin formula. The research method used is the method of multiple linear regression analysis with the help of the SPSS 25 program. This research was conducted because the increase in undergraduate accounting graduate students contrasted with the increase in the number of Public Accounting Firms (KAP), in practice the higher the level of economic actors in Indonesia, the awareness of the importance of public accounting services. According to the website (iaiglobal.or.id, 2022) the number of Public Accounting Firms (KAP) from 2018 to 2021 recorded an annual increase of only 1.28%. With an average number of 35,000 undergraduate accounting graduates, only 2.290 are recorded as having CPA certificates (Antares, 2019). Based on data from the Center for Development of Accountants and Appraisal Services (PPAJP), public accountants in Indonesia are very minimal when compared to neighboring countries. The public accounting profession in Indonesia from 2018 to 2021 recorded a growth of only 0.49% per year. The results showed that quality motivation, economic motivation, costs, and career opportunities had an effect on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). Keywords: quality motivation, economic motivation, costs, career opportunities
Pengaruh Pressure, Opportunity dan Rationalization Terhadap Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi Universitas Islam Malang) Marita Nining Astutik; Nur Diana; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Academic fraud is an act of dishonesty that is intentional or unintentional, and originates from a person's personality and can cause harm to oneself and others. This study aims to determine the effect of Pressure, Opportunity and Rationalization on academic cheating either simultaneously or partially. This research method is classified as correlational using a quantitative approach. In this study data collection used a questionnaire with a purposive sampling method. The population in this study were accounting students at the Islamic University of Malang, class of 2019 and 2020. Data were obtained from 200 respondents. Data analysis using multiple linear regression. While data processing uses IBM SPSS 22. The results show that: Pressure has a significant positive effect on Accounting Student Academic Fraud, Opportunity has a significant positive effect on Accounting Student Academic Fraud, and Rationalization has a significant positive effect on Accounting Student Academic Fraud while Pressure, Opportunity, and Rationalization have a simultaneous effect on Accounting Student Academic Fraud Behavior.Keyword : Pressure, opportunity, rationalization and academic fraud
Perbandingan Kinerja Keuangan Sebelum dan Sesudah Implementasi Enterprise Resource Planning (ERP) pada Perusahaan yang terdaftar di Bursa Efek Indonesia Gina Kholidayanti; Maslichah Maslichah; Irma Hidayati
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 was conducted to analyze differences in company financial performance before and after ERP implementation. The Enterprise Resource Planning system can be defined as a concept, technique, or method for integrating all departments and functions of a company into an entire business process automation system in order to increase the effectiveness and efficiency of the company as reflected by the existence of an accurate financial report. truly reflects the existing situation and conditions. This study uses 3 variables, namely ROA, ROE, and NPM. This study used a purposive sampling method in selecting the sample, with the sample criteria being companies registered on the IDX and implementing the Enterprise Resource Planning system in 2012. Based on these criteria, a sample of 4 companies was obtained for 3 (three) years before and 3 (three) years after implementation. This research was conducted using quantitative methods and the analytical techniques used were descriptive statistical analysis and hypothesis testing using paired sample t tests.  The results of the study show that not all performance is affected by the implementation of Enterprise Resource Planning. Only Return on Assets and Net Profit Margins have significant changes after the implementation of the Enterprise Resource Planning system.Keywords: Enterprise resource planning, company financial performance, return on assets, return on equity, net profit margin. 
Pengaruh Status Sosial Ekonomi dan Sikap Love Of Money Terhadap Persepsi Etika Mahasiswa Akuntansi Mengenai Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi Rizkiyatul Komariyah; Nur Diana; Irma Hidayati
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.
Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Kinerja Profitabilitas, Tax avoidance, dan CSR Performance Terhadap Efisiensi Investasi Fika Putri Rahayu; Nur Diana; Irma Hidayati
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 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
Efektivitas Pelaksanaan Business Development Service (BDS) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada UMKM Pembibitan dan Budidaya Sapi Perah Batu) Farah Septya Findria Dewi; M. Cholid Mawardi; Irma Hidayati
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 was conducted due to a decrease in taxpayer compliance as of July 2022. The number of registered taxpayers reached 4.52 million, but only 1.1 million reported tax returns (SPT), and only 732 thousand corporate taxpayers actually paid taxes. This indicates the level of awareness or compliance of corporate taxpayers is still low. This decrease in taxpayer compliance shows a lack of understanding of taxation. Therefore, this research intends to analyze the effectiveness of the Business Development Service (BDS) program from various factors, such as planning, implementation and development, as well as understanding of taxation on taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). The method used in this research is qualitative by collecting data through interviews. The participants taken in this research were the managers of UMKM Batu Dairy Cattle Breeding and Cultivation and the KPP Pratama Batu Extension Team. The results of this research prove that planning, implementing, developing, and understanding taxation factors have an effective impact on increasing MSME taxpayer compliance, as shown in indicator SE-13/PJ/2018.Keywords: Business development service, planning factor, implementation factor, development factors, understanding of taxation.
Analisis Struktur Modal dalam Meningkatkan Profitabilitas Perusahaan (Studi Kasus pada PT. Aneka Tambang ANTAM Tbk) Silvia Nur Aisyah; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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One of the company's benchmarks in assessing financial performance is to produce high profitability. Profitability is an important factor in determining long-term company strategy decisions. This study aims to analyze the relationship between the company's capital structure and the level of profitability at PT. Aneka Tambang (ANTAM) Tbk. Capital structure measurement in this study using the ratio Debt Asset ratio (DAR) and Debt Equity Ratio(DER), meanwhile measurement of profitability uses the ratio of Return on Assets (ROA) and Return on Equity (ROE). The approach used in this research is a quantitative descriptive approach. The data analysis technique used is descriptive analysis. The data used is secondary data. Based on the results of the research conducted, it is known that a combination of balanced equity and debt and the use of funding sources have a significant effect on PT. Aneka Tambang (ANTAM) profitability. As for 2019 PT. Aneka Tambang (ANTAM) Tbk tends to experience a decline due to the impact of COVID- 19 which results in a decrease in market demand and fluctuations in the company's income that are not optimal. This research has implications for the management of PT. Aneka Tambang (ANTAM) Tbk in optimizing the company's capital structure to achieve higher profitability by increasing operational efficiency and considering the right level of leverage, so that the company achieves better financial performance.Keywords : Profitability, return on assets, return on equity, capital structures, debt to equity ratio, debt to assets ratio.
SUSTAINABILITY REPORTING IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Irma Hidayati
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.319

Abstract

The goal of this study is to find out what has happened and what can be done in the future to improve the reporting on sustainability in Indonesia. Over the past few years, the country has started to develop and implement comprehensive reporting on sustainability. Through various standards, authorities can now effectively benchmark the reports of companies on sustainability. One of these is the regulation issued by the POJK, which requires organizations to submit reports on time and in compliance with the requirements. This has encouraged more researchers to examine sustainability issues. The study was conducted through a systematic review process that was carried out by the PRISMA flow diagram. It covered over 30 papers from 2018 to 2022. The main findings of the review provide a comprehensive view of the trends in the field of research. It also offers recommendations for future studies. The researcher then categorized the research topics into three main themes: sustainability, diversity, and firm value.
Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Pamekasan Tahun 2019 - 2021 Fachenda Itsnain Naufal Zuhdi; M. Cholid Mawardi; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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A company's financial performance is a description of the economic outcomes it can achieve at a given time through its operations. A company's financial performance and decision-making processes will greatly benefit from properly presented information in a financial report. To explore more information contained in the financial statements, an analysis of financial statements is needed. The accountability of local governments in managing regional finances can only be evaluated by measuring financial performance. The financial performance of the Regional Revenue and Expenditure Budget (APBD) in Pamekasan Regency in 2019-2021 is the focus of this study. The subject of this research is the financial performance of Pamekasan District Government. The research object is the Pamekasan Regency APBD realization report for 2019 – 2021. The data analysis method in this study uses quantitative analysis. The results of the research show that the financial performance of regional income and expenditure budgets is generally not good. This is evidenced by (1) the ratio of regional financial independence is very low, namely 8.70%. (2) The regional capability ratio is very low, namely 8.84%. (3) The PAD activity ratio is very effective, namely 113.78%. (4) the ratio of regional original revenue efficiency is less effective because it is only 30.21%.Keywords: Financial performance, revenue budget, expenditure budget, local government financial ratios.
PENGEMBANGAN TAMAN WISATA EDUKASI ROLAK BERBASIS SPOT FOTO Irma Hidayati; Shofi Mustajibullah; Muhlas Septiawan; Inrah Wati Juwita; Dewi Nur Hayati; Selfiyah Selfiyah; Ziat Emilia Syafitrih; Anton Kurniawan; Amira Fajril Lutfiah; Muhammad Ilham Habibi; Nur Afidah
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 1, No 1 (2022): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v1i1.18639

Abstract

One of the tourist attractions of Malang City's Kedungkandang Village is Rolak Educational Park. The Kedungkandang community is in charge of managing and developing the park, which is located alongside the Amprong river. The appeal of Rolak Educational Park Tourism significantly decreased during the covid-19 pandemic. Increasing the viability of Rolak Educational Park Tourism as one of the tourist attractions in Kedungkandang Village, Malang City, is the goal of this act of community service. The approach employed is one of planning, carrying out, and supervising. A new icon at the Rolak Kedungkandang Educational Park was created as a result of this volunteer work in the community, which led to the creation of the first picture location. At the Rolak Educational Park, the creation of photo locations has boosted tourists' interest in exploring.
Co-Authors Adhela Hadi Pratiwi Afifudin Afifudin Agus Hermawan Amira Fajril Lutfiah DEWI DIAH FAKHRIYYAH Dewi Nur Hayati Dwiyani Sudaryanti Fachenda Itsnain Naufal Zuhdi Farah Septya Findria Dewi Fika Putri Rahayu Firda Hidayatul Fadillah Ghina Abyan Azizah Haris Gina Kholidayanti Inrah Wati Juwita Kusumas Tutik Wahyuningsah M. Cholid Mawardi Marita Nining Astutik Maslichah, Maslichah Miftahul Jannah Moh. Amin Mokhammad Ali Alfian Ridho Muhammad Ilham Habibi Muhammad Iqbal Achdiyat Muhlas Septiawan Nur Afidah Nur Diana Rizkiyatul Komariyah Safira Koesherawati Selfiyah Selfiyah Shofi Mustajibullah Silvia Nur Aisyah Sudarmiatin Umi Nandiroh Via Karina Putri Vinna Anggraeni Ziat Emilia Syafitrih