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All Journal Jurnal Intermediasi Jurnal Reviu Akuntansi dan Keuangan Jurnal Dedikasi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Teladan: Jurnal Ilmu Pendidikan dan Pembelajaran Mathvision : Jurnal Matematika Journal of Innovation in Business and Economics Abdimas Universal Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Financial Economics & Investment J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat)

Eris Tri Kurniawati

Universitas Muhammadiyah Malang

Author-ID : 260294

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PERILAKU NASABAH DALAM BERTRANSAKSI DENGAN BANK SYARIAH DI KOTA MALANG Anita Wijayanti; Eris Tri Kurniawati
Intermediasi Vol. 5 No. 1 (2009)
Publisher : Universitas Muhammadiyah Malang

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

In this current year, Islamic commercial banking industries have grown rapidly. They are involved in a tight competition. The competition is not only happened between Islamic commercial banking companies but also with conventional banking companies. The reasons of customers to do a transaction with Islamic commercial banking companies are needed to be understood by either practitioners or scholars. The research aim is to investigate the variables which affect consumer’s behavior in terms of doing transactions in Islamic commercial banking companies in Malang. Theory of planned behavior is used in this research as a basic frame work for analyzing those variables.The population of this research is all of Islamic commercial banking companies which are located in Malang. Sample is collected by using probability sampling method. In terms of answering the research question, multiple regressions are used. F-test and t-test are used in order to test the hypotheses.The result of this research shows that the three independent variables (attitude towards behaviour, subjective norms, and perceived control behaviour) has a significant influence either as partial or simultaneous goes together with the variable of the consumer’s behavior in terms of doing transactions in Islamic commercial banking companies in Malang. The most significant variable from the three independent variables is attitude towards behaviour (68,1%).Keywords: transaction, Theory of Planned Behavior, Islamic banking

Pengaruh Debt Default , Firm Size , Dan Prior Opinion Terhadap Penerimaan Opini Going Concern Lukyanto Dwi Sandi; Adi Prasetyo; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are secondary data and Indonesia StockExchange. Technique of taking data is done with documentation. The result of this research isDebt Default have positive effect to the acceptance of going concern opinion, firm size does nothave an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.Keywords: debt default, firm size, prior opinion, going concern opinion

Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Pajak Teddy Gunawan; Eny Suprapti; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research is aimed to examine the effect of taxpayer’s perception toward e-Filing system ofindividual taxpayer’s compliance in tax reporting. This research is associative research. Intaxpayer’s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported.Keywords: E-Filing System, Compliance In Tax Reporting, Taxpayer’s Perception

PENGARUH GENDER, INTELLIGENT QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ) DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR Maylani Suprihatin; Endang Dwi Wahyuni; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to examine the effect of gender, intelligent quotient, emotionalquotient and spiritual quotient on the judgment of the auditor’s opinion. Therefore, researcheruses a quantitative methods with SPSS as an analytical tool in this study. The results showthat men and women do not have a significant difference based on psychological aspects that saywomen have a tendency to be more efficient and more thorough in decision making. On the otherhand, The higher of intellectual and emotional intelligence then giving the auditor’s opinion willalso increase well. Another finding is the higher of spiritual intelligence the more he can survivein the face of difficulties during performing his duties so that it will affect the conclusions of theexamination set forth in the opinion of auditorsKe y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, SpiritualQuotient.

ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG Rita Anggun Pertiwi; Masiyah Kholmi; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.Keywords: PSAK 109, zakat fund accounting

INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN Rr. Dyah Fadliela Pramesthi; Eny Suprapti; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7. The result of this research shows that income shifting which is proxied by multinational and transfer pricing have positive influence to tax haven country utilization but income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization.

PENDAMPINGAN PENGEMBANGAN USAHA WARUNG MAKAN PRIMA RASA DAN BUNGA DALAM UPAYA MENINGKATKAN PENDAPATAN MITRA Zuhroh I; Arfida Br; Eris Tri Kurniawati
Jurnal Dedikasi Vol. 11 (2014): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/dedikasi.v11i0.1832

Zuhroh I1, Arfida Br 2, & Eris Tri Kurniawati3Staf Pengajar. 1,2&3Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah MalangEmail: 1) zuhrohida@yahoo.comABSTRAKKeberadaan warung makan sebagai salah satu pilihan usaha bagi masyarakat sangat mudahditemui. Kemudahan memasuki pasar warung makan mengakibatkan persaingan antar warung dalammemperebutkan konsumen semakin ketat. Dampak negatif persaingan adalah semakin tipisnya marginusaha warung serta rendahnya tanggung jawab pelaku usaha terhadap konsumen terutama ditinjaudari aspek kehalalan dan keamanan pangan. Terpenting, mereka mampu menghasilkan kelezatandengan biaya murah.Pengabdian masyarakat IbM Dikti oleh tim Universitas Muhammadiyah Malang (UMM) bertujuanmemberikan penguatan kepada mitra yang bergerak pada usaha warung makan yaitu Prima Sari danBunga. Program meliputi upaya pengendalian mutu warung dan perbaikan manajemen usaha. Intervensikendali mutu warung diharapkan untuk memenuhi tanggung jawab kepada konsumen sekaligusmampu membangun loyalitas pelanggan.Upaya pengembangan usaha diintervensi melaluipendampingan dalam penyusunan rencana usaha. Implementasi rencana usaha dilaksanakan melaluiperbaikan manajemen keuangan dan pemasaran secara aktif.Keseluruhan progrram penguatan usaha telah memberikan dampak kepada peningkatan omsetpenjualan dan pendapatan warung makan kedua mitra. Mitra berharap perlu pendampinganberkelanjutan secara berkala dalam upaya membangun kemandirian usaha warung makan.Kata kunci : warung makan, kendali mutu, penguatan usaha, rencana usaha, manajemen keuangandan pemasaran

Pengembangan Desain Pembelajaran Basic Mathematic dengan Metode Estafet Kartu Kresna Oktafianto; Eriska Fitri Kurniawati; Lilik Muzdalifah; Ahmad Zaenal Arifin; Nia Nurfitria; Afifah Afifah; Ridho Awanda
Abdimas Universal Vol. 1 No. 2 (2019): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Basic education is very important for the next generation of the nation. A growing era requires educators to implement creative and innovative learning strategies. Basic education that is centered on elementary students is the center of attention, often mathematics lessons become a heavy scourge for elementary students. Therefore, learning mathematics in elementary students also requires learning strategies that are different from before. The purpose of the Rumah Matematika (RuMat) program for the community especially elementary students is to change the mindset of mathematics lessons that often scourge students into fun lessons by applying the Card Relay Method. The method is more in the form of a game so students can absorb knowledge while playing. With Rumah Matematika (RuMat) program, students will be more interested in learning basic mathematics in a more fun way.

PERAMALAN PRODUKSI PADI MENGGUNAKAN METODE LEAST SQUARE DI DESA LERANWETAN KECAMATAN PALANG KABUPATEN TUBAN Eriska Fitri Kurniawati; Ita Indah Sari
MathVisioN Vol 2 No 1 (2020): Maret 2020
Publisher : Prodi Matematika FMIPA Unirow Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.061 KB)

Indonesia merupakan negara yang memiliki tanah subur. Sebagian besar daerah Jawa Timur merupakan lahan yang cocok digunakan untuk bercocok tanam, terutama tanaman padi. Salah satu daerah penghasil padi di Kabupaten Tuban yaitu di Desa Leranwetan Kecamatan Palang. Namun, luasnya lahan ini tidak diimbangi dengan konsistennya hasil panen padi. Hasil panennya setiap tahun selalu berubah-ubah jumlahnya. Oleh karena itu, peneliti menerapkan Metode Least Square untuk memprediksi produksi padi. Untuk menghitung nilai error dari peramalan digunakan Mean Absolute Deviation (MAD) dan Mean Absolute Persentage Error (MAPE). Penelitian ini menggunakan data hasil panen tahunan Desa Leranwetan Kecamatan Palang Kabupaten Tuban dari tahun 2000 sampai dengan tahun 2016. Hasil akhir dari penelitian ini adalah sebuah model peramalan menggunakan Metode Least Square yaitu ̂Y=1249,52941 + 72,(X). Dari model peramalan tersebut didapatkan peramalan produksi padi pada tahun 2017 sebanyak 2.475,779412 ton, tahun 2018 sebanyak 2.547,911765 ton, tahun 2019 sebanyak 2.620,04416 ton, tahun 2020 sebanyak 2.692,176496 ton, tahun 2021 sebanyak 2.764,308822 ton, tahun 2022 sebanyak 2.836,4411752ton, tahun2023 sebanyak 2.908,573528 ton, tahun 2024 sebanyak 2.980,705881 ton, tahun 2025 sebanyak 3.052,828234 ton, dan tahun2026 sebanyak 3.124,970586 ton.

EVALUASI PENERIMAAN MASYARAKAT TUBAN TERHADAP EKSISTENSI KAMPUS UNIROW Netha Aliffia; Ayuning Dwis Cahyasari; M Fariz Fadillah Mardianto; Sediono Sediono; Kresna Oktafianto; Eriska Fitri Kurniawati
MathVisioN Vol 3 No 2 (2021): September 2021
Publisher : Prodi Matematika FMIPA Unirow Tuban

Universitas PGRI Ronggolawe (UNIROW) Tuban merupakan salah satu kampus swasta yang ada di Kabupaten Tuban. Setiap waktu, UNIROW berusaha untuk menjadi kampus swasta yang dapat memberikan pelayanan terbaik kepada masyarakat khususnya pada bidang pendidikan. Evaluasi dari masayarakat Tuban tentunya menjadi pertimbangan UNIROW untuk terus memperbaiki mutu di kampus. Oleh karena itu, perlu dilakukan penelitian untuk mengidentifikasi indikator yang mempengaruhi preferensi masyarakat tuban terhadap performa kampus UNIROW Tuban. Dengan analisis SEM-PLS maka dihasilkan indikator-indikator yang mempengaruhi performa kampus. Setelah pengujian yang melibatkan satu variabel endogen dan lima variabel eksogen, diperoleh dua faktor yang berpengaruh, yaitu faktor kualitas pendidikan dan lulusan. Penelitian ini sangat bermanfaat untuk dapat mengambil kebijakan terkait peningkatan mutu di UNIROW Tuban.

Co-Authors Adi Prasetyo Anita Wijayanti Anita Wijayanti Arfida Br Arfida Br, Arfida Arifin, Ahmad Zaenal Ayundasari, Vina Ayuning Dwis Cahyasari Dimas Mahardika Palupi Edy Nurfalah Endang Dwi Wahyuni Eny Suprapti Eryawan Deise Ulul Idah Zuhroh Ihyaul Ulum Ita Indah Sari Kresna Oktafianto Kris Gular Pamitra Lilik Muzdalifah Lukyanto Dwi Sandi M. Fariz Fadillah Mardianto Masiyah Kholmi Maylani Suprihatin Muhammad Afif Muhammad Sri Wahyudi Suliswanto Netha Aliffia Nia Nurfitria Oktafianto, Kresna Pertiwi, Rita Anggun Pramesthi, Rr. Dyah Fadliela Raka Nur Sukma Ridho Awanda Rita Anggun Pertiwi Rr. Dyah Fadliela Pramesthi Salim, Tri Fajar Agus Sandi, Lukyanto Dwi Sediono, Sediono Suprihatin, Maylani Tanti Nawangsari Teddy Gunawan Teddy Gunawan, Teddy Zuhroh I Zuhroh I, Zuhroh

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