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All Journal IQTISHODUNA Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) An-natiq Jurnal Kajian Islam Interdisipliner Golden Ratio of Finance Management International Journal of Humanities Education and Social Sciences Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat e_Jurnal Ilmiah Riset Akuntansi E-JRM JAS (Jurnal Akuntansi Syariah)
Anik Malikah
Universitas Islam Malang
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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HUBUNGAN ANTARA GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN DENGAN KINERJA KEUANGAN Malikah, Anik
IQTISHODUNA IQTISHODUNA (Vol 5, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.38 KB) | DOI: 10.18860/iq.v4i2.288

Abstract

Agency Theory say if principal and agent (manager) have different of interest, will make agency conflict Separate of function about owner (shareholder) with manager will make negative effect like management freedom to maximize profit for themselves. This condition will happened caused asymmetry information among management and the other party that have no access information about firm. So there were not enough to oversee behavior of management.This Study intend to know the correlation Good Corporate Governance and ownership structure with company performance. Good corporate governance and ownership structure as independent variable and company performance as dependent variable. We use two pillar of Good Corporate Governance. There are transparency and accountability. Transparency is peroxide by disclosure of financial statement and accountabilities peroxide by accruals. Company performance is peroxide by Tobin's Q.The population are company that list in LQ 45 during 2 semester. The result of this study is: (1) there is no correlation about ownership structure with company performance. (2) There are no correlation about accountability with company performance, (3) there are significant correlation about transparency with company performance.
ANALISIS PEMBIAYAAN DENGAN SISTEM SYARI’AH DAN PEMBINAAN HUBUNGAN KERJA TERHADAP PENINGKATAN PENDAPATAN PENGUSAHA KECIL Malikah, Anik
IQTISHODUNA IQTISHODUNA (Vol 7, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.988 KB) | DOI: 10.18860/iq.v0i0.1747

Abstract

The purpose of this study is to know how the effect of fund to Syari’ah system and construction of work relation to the increasing of small entrepreneur earnings. on actual events than people perception about an event. The population of this research is costumers who gain funds from Pusat Pendanaan Syari’ah (PPS) or Syari’ah This research is empirical study that is ”an approach to gain knowledge, which separate between obtained knowledge based on fact and knowledge without fact” or it is more emphasized Fund Center of Economic. The number of population is 200 customers. However, the sample taking method uses sampling purposive method. The sample of customers that are chose is 40 customers. The data is analyzed by using double linier regression. The analysis result of this study shows that funding by using syariah system which is owned by PPS and constructions of work relation influence significantly to increase small entrepreneur earnings. Besides PPS has important role in helping small entrepreneur to increase its earnings through funding and constructing work relation.
HAK KESEJAHTERAAN PROGRESIF UNTUK BURUH Anik Malikah
An-natiq Jurnal Kajian Islam Interdisipliner Vol 1, No 1 (2021)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (854.726 KB) | DOI: 10.33474/an-natiq.v1i1.9067

Abstract

The development of human rights (HAM) from labor is already experiencing an increase in some aspects, such as wage labor rights, but this improvement or development is still not balanced if associated with rapidly growing labor daily needs, especially the needs of the tree, so labor still get to enjoy the rights and well-being progresifitasnya compared with general operators can get more than enough profit.
PENDIRIAN UNIT BANK SAMPAH DAN PENGELOLAAN SAMPAH RESIDU DI DESA PARANGARGO MALANG Ratna Djuniwati Lisminingsih; Anik Malikah
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 1 (2019): PROSIDING SEMINAR NASIONAL LPPM UMP 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1255.478 KB)

Abstract

Perilaku mengelola sampah yang tidak benar menimbulkan masalah terhadap lingkungan sekitar. Sampah jika dikelola dengan baik dapat menghasilkan keuntungan ekonomi dan juga keuntungan ekologis. Upaya pemecahan masalah sampah dilakukan dengan melibatkan peran serta masyarakat sebagai subyek utama melalui pendirian unit bank sampah dan pengelolaan sampah residu. Telah dilakukan kegiatan Program Kemitraan masyarakat, meliputi sosialisasi, pelatihan, dan pendampingan. Hasil kegiatan menunjukkan pencapaian yang baik dalam aspek pengetahuan, sikap, dan ketrampilan pengelolaan sampah melalui Unit Bank Sampah dan pengelolaan sampah residu. Berdirinya Unit Bank Sampah dan Pengelolaan Sampah Residu M-613 Mekar Sari di Desa Parangargo telah diterima baik oleh nasabah dan menjadi wadah untuk meningkatkan kecakapan di dalam pengelolaan sampah.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SUBJEK PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN TUREN KABUPATEN MALANG Nadila Putri Hastiti; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.624 KB)

Abstract

This research was conducted with the aim of analyzing the factors that influence the subject of taxes in making land and building tax payments in Turen District, Malang Regency. The independent variables are Taxpayer Awareness (X1), Tax Service (X2), Taxpayer Knowledge and Understanding of Taxation (X3), Taxpayer Income (X4), and Tax Sanctions (X5). quantitative and technical multiple linear regression analysis. Data collection was carried out using primary data sources by distributing questionnaires arranged on a five-point Likert scale. The distribution of questionnaires is addressed to taxpayers who have been registered in the DHKP of Turen District. From a population of 58,405            Taxpayers registered with the DHKP, Turen District, using the Slovin formula, the results obtained to be sampled were 618 respondents who met the requirements to be processed. The results showed that the variables of Taxpayer Awareness, Tax Services, Knowledge and Understanding of Taxpayers on Taxation, Taxpayer Income, and Tax Sanctions had a positive and significant effect simultaneously on Tax Subjects in making Land and Building Tax Payments.Keywords: taxpayer awareness, tax services, knowledge and understanding of taxpayers on taxation, taxpayer income, tax sanctions.
ANALISIS PERBEDAAN PERAN GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PADA BANK KONVENSIONAL DAN BANK SYARIAH DI INDONESIA Muhammad Fatkhur Yusuf; Junaidi Junaidi; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.118 KB)

Abstract

ABSTRACTThe purpose of this study is to see the differences in the role of good corporate governance and financial performance in conventional banks and Islamic banks in Indonesia in the period 2015-2019. The research method used in this study is quantitative. This study uses non-probability sampling techniques, namely using judgment sampling or purposive sampling. The sample in this study obtained 6 conventional commercial banks and 6 Islamic commercial banks in Indonesia.            The results of the paired sample t-test show that there are differences in Return on Asset for Conventional Commercial Banks and Return on Assets for Islamic Commercial Banks, there are differences in Return on Equity for Conventional Commercial Banks and Return on Equity for Islamic Commercial Banks, there are differences in Operating Expenses on Operating Income for Commercial Banks. Conventional and Operational Expenses on Operating Income for Islamic Commercial Banks, there are differences in the Board of Directors of Conventional Commercial Banks and Independent Commissioners for Islamic Commercial Banks, there are differences in the Audit Committee for Conventional Commercial Banks and the Audit Committee for Islamic Commercial Banks, and there are differences in the Board of Directors of Conventional Commercial Banks and Sharia Commercial Bank Board of Directors. Keywords: The Role of the Good Corporate Governance, Financial Performance, Conventional Banks and Sharia Banks
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN SEBELUM DAN SESUDAH MENGADAKAN EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) (Study Kasus Pada Perusahaan yang Menerapkan ESOP) Nurhidayati Nurhidayati; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study is conducted to see whether there are any differences in company  performance before and after holding an Employee Stock Ownership program (ESOP) in 2016. The sample in this study is data from non-financial companies that made the announcement of the Employee Stock Ownership Program (ESOP) for the period 2014 to 2018. The analytical method used is the paired sample T-test. Based on the results of the analysis that has been carried out, the comparative Analysis of Company Performance Before and After Adopting the Employee Stock Ownership Program (ESOP), it can be concluded that there is no significant difference in the Comparison of Company Performance analysis  Before and After Adopting an Employee Stock Ownership Program (ESOP). In this study there were 4 samples. This is measured by financial ratios, namely, Net Profit Margin (NPM), Return On Assets (ROA), Total Assets Turn Over (TATO). While the Return On Equity Ratio (ROE) stated there were significant differences in the Comparison of Company Performance Analysis Before and After Adopting an Employee Stock Ownership Program (ESOP).Keywords: Net Profit Margin (NPM), Return On Assets (ROA), Total Assets Turn Over (TATO), Return On Equity Ratio (ROE).
PENGARUH INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN DENGAN KNOWLEDGE MANAGEMENT CAPABILITY SEBAGAI VARIABEL INTERVENING Mita Ayu Wulandari; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.624 KB)

Abstract

ABSTRACTThe purpose of this research is to know the influence of informationtechnology relatedness to company performance, and to know influence ofinformation technology relatedness to company performance with knowledgemanagement capability as intervening variable.This research used survey method using primary data obtained from thequestionnaire. Population in this research is private university in Malang withrespondent that is head of information technology department. Selection ofrespondents was done by purposive sampling method. Based on the criteria usedthere are 45 respondents who were sampled. The method used in this research is pathanalysis method.The test results showed that: 1) information technology relatednesssignificantly positive effect on company performance. 2) information technologyrelatedness has a significant positive effect on company performance with knowledgemanagement capability as variable intervening.Keywords: information technology relatedness, knowledge management capability,company performance.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH TERHADAP PREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) M. Jauhar Robani; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.722 KB)

Abstract

This research was conducted with the aim of knowing the effect of gross profit, operating profit and net profit on the prediction of future cash flows either simultaneously or partially. manufacturing companies listed on the Indonesia Stock Exchange. The data source can be obtained from the Indonesia Stock Exchange website namely www.idx.co.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method in this study was using purposive sampling method with a total sample of 47 manufacturing companies. The results showed that simultaneously gross profit, operating profit and net profit simultaneously had a significant effect on predicting future cash flows with an F test value of 84.981 and a significance value of 0.000. Partially, a). Gross profit is influential in predicting future cash flows with the value of Sig. 0.000 < 0.05. b). Operating profit has an effect on predicting future cash flows with the value of Sig. 0.000 < 0.05. c). Net income is influential in predicting future cash flows with the value of Sig. 0.000< 0.05.Keywords: gross profit, operating profit, net profit and cash flow.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018) Isnaini Hidayati; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (874.538 KB)

Abstract

ABSTRACTThe purpose of this research is to study the Effect of Firm Size, Leverage, Profitability, and Internal Control System on Audit Delay in listed coal mining sub sector companies on the Indonesian Stock Exchange (IDX) from 2016 to 2018. To analyze data using explanatory resource techniques using a quantitative approach. The population in this study is the coal mining sub sector companies listed on the Indonesian Stock Exchange period of 2016 to 2018, amounting to 27 companies. The sampling method using purposive sampling techniques and obtained 11 companies. The data analyze method of this study uses a linier multiple regression model. This study shows the result that Firm Size and Internal Control System do not affect the Audit Delay, while Leverage and Profitability affect the Audit Delay. Key word: Firm Size, Leverage, Profitability, Internal Control System, Audit Delay.
Co-Authors Abdullah Syakur Novianto Afifudin Afifudin Ahmad Agit Patrianto Ahmad Alvin Ahludz Dzikrillah AKHMAD ANDRIYANTO W Ali Fikri, Moch. Fanni Alvionita, Eka ANA MAHDIYATUSH SHOLIKHAH Anggi Choirun Nisa Ani Lestari Anita Febriana Anita Nur Choiriyah Anwar, Siti Aminah Arista Fauzi Kartika Sari Aryundah Siwi Faryantri Asmiati Asmiati Assidiqi, Ahmad Hasbi Astutik, Resti Windi Bastomi, Mohamad Bastomi, Muhammad Chofifah, Cindy Nur Choiriyah, Anita Nur Cindy Nur Chofifah Citra Ayu Putri Pertiwi Desy Wijayanti Dewi Kurnia Sari Diah Wahyuni Dian Pisesah Dias Olivia Djuhari - Djuhari Eka Novia Eka Saputri Nurmalasari Eka Wulandari Elliza Dianita Anas Elmia Ikhmawati Endang Utami Aprilia Musiin Ervina Wafi Rokhmani Fadli Kemal Wusurwut Faiz, Syahrul fajar baihaqy Farhan Faris Afif Faryantri, Aryundah Siwi Fitria Nur Aini Wael Frista Veronica Funi Suci Ramadan Haidi, Mukhammad Maulana Hariri Hariri Hariri, Hariri Hartanto, Widya Miranda Putri Hotijah, Hotijah Ida Oktariani Br Surbakti Ike Anita Ilahi, Iqbal Wahyu Imfita Nur Rosidah Indah Ningsih Indah Rafika Intan Permatasari Iqbal Wahyu Ilahi Irfandi, Hanif Iska Sintia Isnaini Hidayati Ita Athia Izdihar Hana Gyrandina Nopenda Jayawarsa, A.A. Ketut Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kamila Kamila Khumairoh Ulin Nihayah Laeli Nur Barokah LAILATUL FITRIYAH Lailatul Rofiqoh Lathifah Lathifah Likuwatan, Mayatisari Lutfiani Nur Adiliyah Lutvia Yanda Ayunanta M. Cholid Mawardi M. Jauhar Robani Mardhani Susilawati Mayatisari Likuwatan Meryna Rachmi Putri Miftakul Janah Millaningtyas, Restu Mita Ayu Wulandari Moch. Fanni Ali Fikri Moh Khairuddin Kurniansyah Moh. Amin Mohammad Amin Muhamad Salim Muhammad Fatkhur Yusuf Muhammad Masrur Romi Muhammad Syukron Salim Nabila Febrian Nurbaiti Nabila Soviatul Fitria Nadila Putri Hastiti Nadliyah Wardha Miftahul Jannah Nadziroh, Umi Aimmatun Nailul Rahmi Nikita Astria Nila Khoirur Rosyidah Nina Mardiana (F01108057) Nisa Arini Niswatul Amalia Nofita Pratiwi Noor Shodiq Askandar Novi Arfarita Novi Purnamasari Novia, Eka Nur Dina Sofia Nur Febri Ainun D Nur Hidayati Nur Za’ima Fajria Nurhidayati Nurhidayati Nurul Inayah Pelawati Pelawati Pratiwi, Dwi Agustin Pravita Nindy Indriyanti Puspita Yulia Rahma, Putri Anisa Ratna Djuniwati Lisminingsih Raudhatul Fadilah Refalina Alkatiri Puput Rensi Dwi Maharani Resti Windi Astutik Ririn Fauziya Ilmi Rizki Dwi Prasetyo Sunaryo Sadrin Sadrin Safira, Monica Novita Salsabila, Firyal Hasna Sarce Sarce Seny Tiara Shinta Lutmila Safitri Siti Aminah Anwar Siti Khotijah Soamole, Nur Nazma Solichah, Erina Umahatus Syafitri, Elsa Dianita Tutuk Mahardika Umi Nandiroh Veri Dwi Pratiwi Vidayanti, Riska Vira Sevitiana Wahyuningtyas, Nanik Wahyuningtyas, Ratna Tri Zakiyah, Amany Zakiyatul Amalia Zulfa Afifah