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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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PENGARUH TIPE KEPRIBADIAN, PENGALAMAN DAN PENERIMAAN PERILAKU DISFUNGSIONAL TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK MALANG) Ervina Wafi Rokhmani; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to analyze the effect of personality type,experience and dysfunctional behavior on audit judgment in Malang PublicAccountants Office offices. The Public Accounting Firm (KAP) located inMalang City, East Java. This method uses purposive sampling with a sample of65 respondents.This study uses primary data obtained through questionnaires.To examine the relationship of personality type, experience of dysfunctionalbehavior and audit judgment, multiple linear regression test through softwarespss Ver 18. The results showed that personality type, experience, behavioralacceptance of dysfunctional behavior towards variables have significant effectson audit judgment.Keywords: personality type, experience and acceptance of dysfunctionalbehavior towards judgment
PENGARUH CURRENT RATIO, DEBT TO EQUITY, NET PROFIT MARGIN, RETURN ON ASSET TERHADAP HARGA SAHAM PADA INDUSTRI FARMASI YANG TERDAFTAR DI BEI TAHUN 2014-2018 Fadli Kemal Wusurwut; Nur Hidayati; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this study is to test the Current Ratio analysis, Debt to Equity, Net Profit Margin, and Asset Returns to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. The results of this study indicate that the Current Ratio has a significant influence on Stock Prices, Debt to Equity to Stock Prices, Net Profit Margin to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. Current Ratio, Debt to Equity, Net Profit Margin and Return On Asset have a significant influence on Stock Prices.Keywords: Current Ratio, Debt to Equity, Net Profit Margin, Return on Asset, Stock Price.
PENGARUH PRICE BOOK VALUE (PBV), EARNING PER SHARE (EPS), DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan LQ 45 di Bursa Efek Indonesia) Nisa Arini; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the corporate fundamental variables and trading volume on stock prices. The population of this study is companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX). The sample selection was using a purposive sampling method. Based on these criteria that obtained 45 populations and 30 samples of the company. The method used in this study is multiple linear regression analysis, and testing classic assumptions using multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing using the coefficient of determination test, F test and t test. The results of this study are Price Book Value (PBV), Earning Per Share (EPS), Trading Volume and a positive and significant effect on Stock Prices.Keyword : Price Book Value (PBV, Earning Per Share (EPS), Trading Volume Activity and Stock Price.
KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP KUALITAS HASIL AUDIT Ida Oktariani Br Surbakti; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the auditors personal characteristics of that includelocus of control, turnover intention and employee performance againstdysfunctional behavior of auditors and how the effect on audit quality. Thepopulation of this study are auditor auditors who work at Public Accounting Firm(KAP) Malang registered in OJK issued by Indonesian Institute of CertifiedPublic Accountant (IAPI), both auditors at junior, senior, manager, and / orpartner level. The research used purposive sampling method with 42 respondents.Analytical techniques use path analysis to test the effect of these variables. Theresults showed that the locus of control, turnover intention and employeeperformance simultaneously had a significant effect on auditor dysfunctionalbehavior. Partial testing Locus of control has a positive and significant effect.While Turnover intention and Employee Performance have negative andinsignificant effect to dysfunctional behavior of audit. Dysfunctional behavior andLocus of control partially negatively affect audit quality.Key words :auditor personal characteristic, auditor dysfunctional behavior,audit quality
ANALISIS KINERJA PORTOFOLIO SAHAM BERBASIS METODE SHARPE, TREYNOR, DAN JENSEN UNTUK KESEHATAN INVESTASI SAHAM (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Endang Utami Aprilia Musiin; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study uses a single index method using the ratio of Sharpe, Treynor, and Jensen to see the performance of stock portfolios. The sample in this study were 49 manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2018. Based on the calculation using the Sharpe method it was found that the best portfolio performance during the 2014-2018 research period was DLTA and the Lowest Performance during 2014-2018 was WIIM. The calculation results using the Treynor method showed that the best portfolio performance during the 2014-2018 research period was DLTA and the Lowest Performance during 2014-2018 was WIIM. The results of calculations using the Jensen method show that the best portfolio performance during the 2014-2018 study period was DLTA and the lowest performance during 2014-2018 was WIIM. The results of the portfolio performance comparison show that in general there are similarities between the 3 models used, namely the Sharpe, Treynor and Jensen methods. This is indicated by the similarity of ratings from the same company with the 3 calculation methods. In general the best return is obtained by DLTA with the Treynor method and the lowest performance is obtained by WIIM with the Sharpe Method.Keywords: Portfolio Performance, Sharpe, Treynor, Jensen
KEPATUHAN WAJIB PAJAK TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TENTANG PAJAK PENGHASILAN SEBELUM DAN SESUDAH DIBERLAKUKANNYA PERATURAN MENTERI KEUANGAN NOMOR 44 TAHUN 2020 TENTANG INSENTIF PAJAK UMKM Veri Dwi Pratiwi; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to empirically prove whether there is a difference or not, taxpayer compliance with Government Regulation Number 23 of 2018 before and after the enactment of PMK Number 44 of 2020 UMKM incentives based on new income and taxpayers. The research method used in this research is to use a comparative case study approach (Comparative Research). This research is a quantitative research. Data collection for this study used the documentation method available at KPP Pratama North Malang. The data analysis method used in this study used descriptive statistical data analysis techniques, normality test and paired sample t-test. The results of this study indicate that based on descriptive statistics the value of Tax Revenue Based on Incentives before the implementation of PMK 44 in 2020 is higher with an average value of 103294068.13 compared to Tax Revenue Based on Incentives after the implementation of PMK 44 in 2020 which is 47388064,473. Meanwhile, based on descriptive statistics, the value of Tax Revenue Based on new taxpayers before the implementation of PMK 44 in 2020 was higher with an average value of 15.0909 compared to Tax Revenue Based on new taxpayers after the implementation of PMK 44 in 2020, which was 2.7818.Keywords: Taxpayer Compliance, PP 23 of 2018, PMK 44 of 2020 Incentives for UMKM.  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUI PEMILIHAN METODE AKUNTANSI PERSEDIAN (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) Nailul Rahmi; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract:This study aims to analyze the selection of inventory accounting methods. Todetermine the selection of the inventory valuation method, the Company is requiredto comply with the Statement of Financial Accounting Standards (PSAK), ie PSAKNo. 14 (2008) to regulate the accounting treatment of inventories, stating that thecompany may only choose the inventory accounting method that is FIFO (First infirst out), or average. This is aligned by the taxation of Article 10 paragraph 6 of theIncome Tax Law. Sampling technique using purposive sampling method obtained 54companies. Methods of data analysis using logistic regression. The dependentvariable is expressed by dummy variable that is 0 for firms using FIFO method andnumber 1 for companies using AVERAGE method. The population in this study areall manufacturing companies listed on the Indonesia Stock Exchange period 2014-2017. Sampling technique using purposive sampling method obtained 54 companies.Methods of data analysis using logistic regression. The results of this study indicatethat the simultaneous variability of inventory, firm size, and current ratio affect theselection of inventory accounting methods on manufacturing companies listed on theIndonesia Stock Exchange while the partial test results show that inventoryvariability, firm size and current ratio partially affect the selection inventoryaccounting methods.Keywords: Inventory Variability, Company Size, Current Ratio, inventory valuationmethod.
Analisis Rasio Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia (Studi Kasus Indeks LQ45 Periode 2018-2022) Cindy Nur Chofifah; Anik Malikah; M. Cholid Mawardi
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 whether or not there are differences in financial ratio before and during the pandemic Covid-19 in LQ45 index companies for the period January 2018- June 2022. This study uses financial ratio Current Ratio, Quick Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Total Asset Turnover Ratio, Fixed Asset Turnover Ratio, Return On Asset Ratio, Return On Equity Ratio, Earning Per Share Ratio, Price Earning Ratio. The population of this study are companies listed in the LQ45 index. Sampling using Purposive Sampling method and obtained 16 companies. The data analysis method used a normality test. The results of the prove that the Current Ratio, Quick Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Fixed Asset Turnover Ratio, Return On Asset Ratio, Return On Equity Ratio, Earning Per Share Ratio, and Price Earning Ratio were not different before and during the Covid-19 pandemic, while for the Total Asset Turnover Ratio there was a difference before and during the Covid-19 pandemic.Keyword: Analysis of financial ratio, current ratio, quick ratio, debt to assets ratio, debt to equity ratio, total asset turnover ratio, fixed asset turnover ratio, return on asset ratio, return on equity ratio, earning per share ratio, price earning ratio
ANALISIS EFEKTIVITAS PENDAPATAN HOTEL DAN WISATA KUSUMA AGRO SEBELUM, PADA SAAT DAN NEW NORMAL PANDEMI COVID-19 (Studi Kasus Pada PT. Kusuma dinasasri Wisata Jaya) Nofita Pratiwi; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine and analyze the effectiveness of Kusuma Agro Hotel and Tourism Revenues Before, During and New Normal Covid-19 Pandemic. By using secondary data in the form of hotel and tourism income reports using data collection methods including data reduction, data presentation in the form of narratives and tables using Excel application tools. The results of this study indicate that (1) The Effectiveness Level of Hotel Revenue Before the Covid-19 virus was 90% included in the criteria of Quite Effective. (2) Hotel Revenue Level during Covid-19 is 63% Included in the Less Effective Criteria. (3) The Effectiveness Level During the New Normal Covid-19 Hotel Revenue is 78% included in the Less Effective criteria (4) The Effectiveness Level of Tourism Revenue Before the Covid-19 virus was 112% included in the Very effective criteria (5) The current tourism income effectiveness level Covid-19 is 88% included in the Quite Effective criteria (6) Effectiveness Level During the New Normal Covid-19 Tourism income is 74% included in the Less Effective criteria.Keywords: Effectiveness, Effectiveness Ratio, COVID-19, New  
PENGARUH PENERBITAN OBLIGASI SYARIAH (SUKUK) PERUSAHAAN TERHADAP REAKSI PASAR PADA PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Dewi Kurnia Sari; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

0px; "> ABSTRACTThe purpose of this research is 1). To determine the influence of the value andrating issuance of Islamic bonds (sukuk ) market reaction to the company (cumulativeabnormal return ) ,2). To find out how the value and rating issuance of Islamic bonds(sukuk) market reaction to the company (cumulative abnormal return ).By using population 230 publishing and samples 38 publishing all companieslisted in Indonesia Stock Exchange in 2012-2016 . Data collection methods used inthis research is the method of documentation . Methods of data analysis used in thisstudy include: normality test , classic assumption test , multiple linear regressionanalysis , simultaneous test (F) , partial test (t) , and the coefficient of determination .The results were obtained : (1) The value of the issuance of Islamic bonds with a 0.05significance level is is (-1.690 ≤ -0.899 ≤ 1.690). (2) Rating the issuance of Islamicbonds is 0.05 significance level is (-1.690 ≤ -1.831 ≤ 1.690).Based on the above results , it can be concluded that the simultaneous andpartially variable Value and Rating issuance of Islamic bonds (sukuk) did not affectthe market reaction ( cumulative abnormal stock return) . 2Keywords : Value issuance of Islamic bonds , Rating issuance of bonds , the market reaction (cumulative abnormal return )
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