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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) di KOTA MALANG (Studi Kasus di Badan Pelayanan Pajak Daerah (BP2D) Kota Malang) Reka Wijayanti; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research aims to determine the level of effectiveness and contribution ofadvertisement tax to Local Original Income in Malang city. The method of analysisused in conducting research is by using the method of effectiveness analysis andcontribution analysis. Analysis of effectiveness using data realization of local taxrevenues and local tax revenue targets, while the contribution analysis using data theamount of realization of local taxes with the amount of realization of Local Revenue.The data collected in the form of target number and realization of local tax revenue andLocal Revenue. The results of research that has been done show that advertisement taxacceptance every year in Malang city in 2012 until year 2016 can be categorized veryeffective. The contribution of advertisement tax every year in Malang City iscategorized very less to the original regional income in 2012 until 2016.Keyword: Effectiveness, Contributions, Advertisement Tax, Local Original Income
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH PREVENTING DAN NEUTRALIZATION TERHADAP KECENDERUNGAN BERPERILAKU CURANG (STUDI EMPIRIS PADA UNIVERSITAS ISLAM MALANG) Ekky Dian Muharromah; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to determine how much effect of preventingand neutralization to accounting students at University Islam of Malang forfraudulently behavior. this research uses purposive sampling technique. Thepopulation of this research are accounting students at University Islam ofMalang. The selected sample results based on predetermined criteria are 160respondents accounting students at University Islam of Malang. An analysis ofdata using analysis regression multiple linier method and using SPSS program.The result of analysis showed that the act of preventing negative and significant tofraudulently behavior in accounting students at University of Islam Malang.While for variable neutralization are positive and significant to fraudulentlybehavior in accounting students at University of Islam Malang.Keywords: preventing, neutralization, and fraudulently behavior.
HUBUNGAN PEMAHAMAN AKUNTABILITAS, TRANSPARANSI, PARTISIPASI, VALUE FOR MONEY TERHADAP GOOD GOVERNANCE Eko Suryo Deni Saputro; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of: To find out the effect understandingof accountability, transparency, participation, value for money towards goodgovernanceThe population used in this study is the financial staff of Malang OPD whohave received public services. The method used in this research is multiple linearregression method.Based on the results of the research, some conclusions can be drawn,namely: 1) the results of t show that the accountability comprehension variableaffects the good governance, 2) the transparency variable does not have a positiveeffect on good governance, 3) the participation variable has no effect on goodgovernance, 4) the value for money variable does not affect the good governance,F results indicate that the variables of understanding accountability,transparency, participation, value for money affect good governance.Keywords: Accountability, Transparency, Participation, Value for Money andGood Governance.
ANALISIS PERBANDINGAN ANTARA PENDANAAN HUTANG JANGKA PANJANG DENGAN LEASING DALAM PENGADAAN AKTIVA TETAP (Studi Kasus pada PT. Tiga Pilar Sejahtera, Tbk dan PT. Prima Alloy Steel Universal, Tbk) Indah Rafika; Mohammad Amin; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of: 1) To find out the value ofcosts that must be incurred by the company in obtaining fixed assets, if using theleasing approach. 2) To determine the value of costs that must be incurred by thecompany in obtaining fixed assets, if using a long-term debt approach. 3) To findout the comparison between leasing funding and long-term debt in theprocurement of fixed assets for companies by comparing the present value cashoutflow of long-term debt and leasing.In this study the research subject is PT. Tiga Pilar Sejahtera Food Tbk andPT. Prima Alloy Steel Universal, Tbk.The results showed that 1) PT. Tiga Pilar Sejahtera Food Tbk in purchasingproduction machines should use alternative leasing financing rather than longterm debt financing. The procurement of alternative leasing financing machines ischosen because it can save Rp.1,384,381,433. 2) PT. Prima Alloy Steel UniversalTbk in purchasing assets should use alternative long-term debt rather thanfunding leasing financing. Procurement of alternative long-term debt assetschosen because it can save Rp.513,918,134.Keywords: Leasing, Long-Term Debt, Net Present Value (NPV)
PENGARUH KARAKTERISTIK PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS IMPLEMENTASI CORPORATE GOVERNANCE (studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016) Muhammad Donny Ramadhan; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstrak The purpose of this research is to investigate the determinants of corporate governance implementation quality of Indonesian manufacture companies listed in BEI. This research uses 15 firm years for sample. Corporate governance implementation quality data are data for year 2013 until 2016. The variables that were hypothesized influence corporate governance implementation are ownership concentration, Growth, Leverage and SIZE using multiple regression method, this research found that ownership concentration and Leverage have positive influence to corporate governance implementation quality. Keywords: ownership concentration, growth opportunities, leverage, companies size and corporate governance implementation quality
PENGARUH IMPLEMENTASI SYARIAH GOVERNANCE TERHADAP LOYALITAS NASABAH (Studi Kasus Perbankan Syariah Yang Terdaftar Di Kota Malang) Rukmiati Rumadan; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted to analyze the effect of Sharia governanceimplementation on customer loyalty. The population in this study is all customersof Islamic Banks registered in the city of Malang. based on the sample criteriathat have been established there are 7 Sharia Banks that are the researchsamples. Sampling in this study was carried out by giving questionnaires to thenevaluate the answers of the respondents. The analytical method used in this studyis Multiple Linear Regression with analysis using SPSS for Windows v20. basedon the results of testing hypotheses that have been done, then the results of thestudy Simultaneously Transparency, Accountability, Responsibility,Independence, Justice and Sharia Compliance affect the banking customer loyaltyin the city of Malang. Partial test results show that Transparency has no effect oncustomer loyalty while Accountability, Responsibility, Independence, Justice andSharia Compliance affect the banking customer Loyalty in the city of Malang.Keyword: Transparency, Accountability, Responsibility, Independence,Justice and Sharia Compliance, Customer Loyalty.
PENGARUH HARI LIBUR KEAGAMAAN TERHADAP RETURN SAHAM DAN TRADING VOLUME ACTIVITY (TVA) (Studi pada Saham yang terdaftar dalam kelompok Perusahaan LQ45) Samhaji Samhaji; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted on the LQ45 group companies listed on theIndonesia Stock Exchange during 2015-2017 with the title "The Effect ofReligious Holidays on Stock Returns and Trading Volume Activity (TVA)".The purpose of this study is the first to find out the difference between theaverage abnormal return obtained by investors before and after the ReligiousHolidays on the IDX. Second is to find out the difference between the averagestock trading volume activity before and after the Religious Holidays on the IDX.The data analysis method used in this research is the t test (Paired Sample t-test).The results of data analysis and discussion of the results of research thathas been done, it can be concluded that there are no differences before and afterthe Religious Holidays on Abnormal Return and Trading Volume Activity (TVA).This shows that none of the stock trading days has a significant effect on LQ45company's stock returns during the period 2015 to 2017.Keywords: Religious Holidays, Stock Returns, Trading Volume Activity (TVA).
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP PERISTIWA AKSI BELA ISLAM 4 NOVEMBER 2016 DI JAKARTA (Studi Event Pada Perusahaan Yang Terdaftar Di LQ-45 Di Bursa Efek Indonesia) Mutmainna Indah Andriyani Dewi; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research is conducted with the purpose of: 1) To know whether or notthere is a difference Return of stock before and last events of Islamic DefenseAction November 4, 2016 in Jakarta; 2) To know whether or not there is aTrade Volume Activity before and last event of Islamic Defense ActionNovember 4, 2016 in Jakarta.The population used in this research is all LQ-45 companies listed inIndonesia Stock Exchange (BEI) in 2016. The sample selection using purposivesampling. Based on the criteria, obtained 37 companies are samples in thisstudy. The method used in this study using the analysis method paired simple ttest.Based on the results of the analysis can be put forward several conclusions asfollows: 1) T test results show no significant difference between the returnbefore the incident of Islamic Defense Action 4 November2016 with after theevents of Islamic Defense Action November 4, 2016, this is held by thesignificance value t> 0, 05 ie 0.399; 2) There was no significant differencebetween TVA before the incident of Islamic Defense Action 4 November 2016with TVA after the events of the Islamic Defense Action 4 November2016. Thisis done by the significance value t> 0.05 that is 0,072.Keywords: Action to defend Islam 4 Nov 2016, TVA, Stock Return
PENGARUH PENANAMAN MODAL ASING, PENANAMAN MODAL DALAM NEGERI, DAN EKSPOR TERHADAP PERTUMBUHAN EKONOMI PAPUA Sasno Mahurisal; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTPerm is in this case unstable economic growth. Investments and exportsare one of the components needed to build an economic process. The researchgoals known are the methods, the domestic approach and vice versa. The type ofresearch in this study is associative research. Although the process used in thisstudy is quantitative. This research variable consists of independent variables,namely PMA, PMDN and Export Papua. Although the independent variable iseconomic growth.Collect data using secondary information from the Papua Central Data Centerfor 2010-2016. Data was analyzed using multiple linear regression analyzes by ftest and t-test using classical assumptions.The results of the study show that PMA, PMDN and Export simultaneously have asignificant impact on Papua's economic growth. The percentage of FDI does nothave a significant impact on economic growth, while PMDN and exports have apositive impact on economic growthKeywords: investment, export, economic growth
PENGARUH KREDIT BERMASALAH DAN PERPUTARAN KAS TERHADAP LIKUIDITAS Eries Erviana; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine 1) the effect of non-performing loansand cash turnover on liquidity, 2) the effect of non-performing loans on liquidity, and 3)the effect of cash turnover on liquidity. This study uses a quantitative approach because ituses data in the form of numbers. The population in this study are all Non ForeignExchange National Private Banks registered with Bank Indonesia. The sampling methoduses purposive sampling method, where there are 14 Non Foreign Exchange NationalPrivate Commercial Banks used as the sample studied. Data collection method usesdocumentation method. The analytical tool used is multiple regression analysis.The results show that 1) non performing loans and cash turnoversimultaneously have a significant effect on liquidity, 2) non performing loans have nosignificant effect on liquidity and 3) cash turnover has no significant effect on liquidity.Keywords: non-performing loans, cash turnover, liquidity