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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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Analisis Pengaruh Ukuran Perusahaan, Variabilitas Persediaan, Variabilitas Harga Pokok Penjualan, Rasio Perputaran Persediaan dan Margin Laba Kotor Terhadap Pemilihan Metode Akuntansi Persediaan (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) Tutuk Mahardika; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Abstract This research aims to know the influence of the size of the company, the variability of inventory, inventory turnover ratio, the variability of cost of goods sold and gross profit margin against the selection of accounting method of inventory. The object of this research is the manufacturing companies listed on the indonesia stock exchange from 2011-2015.The sample of the study consisted of 64 manufacturing company, 54 companies applied the method of average and FIFO methods companies use 10. types of data used in this research is secondary data obtained from historical manufacturing companies through www.idx.co.id. Statistical methods are used to test the hypothesis with the method of logistic regression is enter and significance of 5%.The research results showed that the company's size, variability, inventory, inventory turnover ratio, the variability of cost of goods sold and do not affect the election significantly to inventory accounting method, while the gross profit margin was significantly influential against the selection of accounting method of inventory.Keyword: inventory method, firm size, the variability of inventory, inventory turnover ratio, the variability of cost of goods sold , gross profit margin.
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DI INDONESIA (Studi Empiris Pada Perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2018) Lutvia Yanda Ayunanta; M. Cholid Mawardi; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of profitability, family ownership, corporate governance, and institutional ownership on tax avoidance. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018, the number of samples obtained by purposive sampling technique is 11 companies. The type of data used is secondary data by using the method of data collection. The method of analysis in this research is multiple regression analysis. The results of this study indicate that profitability has a significant effect on tax avoidance. Family ownership has a significant effect on tax avoidance. Independent commissioners have a significant effect on tax avoidance. The audit committee has a significant effect on tax avoidance. Institutional ownership has a significant effect on tax avoidance.Keywords : profitability, Family Ownership, Corporate Governance, Institutional Ownership.
FAKTOR INTERNAL DAN PENGARUH NYA TERHADAP RISK PERCEPTION DAN EXPECTED RETURN PERCEPTION AKHMAD ANDRIYANTO W; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted in order to examineinternal factors (overconfidence, experience, emotion, mental accountingand position of wealth) and their effects on risk perception and expectedreturn perception. The sampling technique used was purposive samplingwith criteria including (1) active investors investing in IndoPremierSecurities Branch Malang. (2) Investors who actively invest in the researchyear (2018). The population in this study were investors in IndoPremiersecurities Malang Branch, and the sample used was 135 respondents. Theanalysis technique used in this study is multiple linear regression. Theresults showed that simultaneously there was a significant positive effectbetween internal factors with risk perception and expected returnperception. And partially between internal factors with risk perception onlyoverconfidence, and experience variables that significantly influence therisk perception. Conversely, between internal factors and expected returnperception only the overconfidence, experience, and mental accountingvariables significantly influence the expected return perception. The R2 testof this study was 0.211 or 21% in the dependent variable risk perceptionand for the dependent variable expected return perception was 0.46 or46.2%.Key Words: Overconfidence, experience, emotion, mental accounting,position of wealth, risk perception and expected returnperception
ANALISIS PREFERENSI INVESTOR TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI Meryna Rachmi Putri; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to determine the effect of motivation, knowledge, return, risk and minimal capital on investment decision making in the capital market. This research is a survey research which is a quantitative method in the form of primary data. The population of this study were students of the Faculty of Economics and Business, Malang 2016 Islamic University Force class of 2016 and 2017. The sampling technique used simple random sampling and the determination of sample size using Slovin formula. The sample used was 228 respondents, but the sample that could be processed was 200 respondents obtained through data collection methods by distributing questionnaires measured using a Likert scale. This study uses multiple linear regression analysis methods, descriptive statistical tests, data quality tests, normality tests, classic assumption tests, and hypothesis testing with the help of SPSS 16.0. The results of this study indicate that simultaneous motivation, knowledge, return, risk and capital minimally influence investment decision making. Motivation, return, and minimal capital have a partially positive effect on investment decision making. Knowledge and risk does not have a partially effect on investment decision making. Keywords: investor preferences, motivation, knowledge, return, risk, minimal capital and investment decision making.
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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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 Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Ketepatan Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021 Eka Novia; Anik Malikah; Afifudin Afifudin
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 at a manufacturing company with the method used in the research is a quantitative method using logistic regression analysis test, regression model feasibility test, overall regression model test, coefficient of determination and wald test. The purpose of this study was to analyze the effect of profitability, company size, and company age on the accuracy of financial reporting. The dependent variable is the accuracy of financial reporting. by using a purposive sampling sample of 66 manufacturing companies. Processed using SPSS with the results of research on profitability does not affect the accuracy of financial reporting with a significant value of 0.260 greater than 0.05, company size has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.004 less than 0.05, age the company has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.028 less than 0.05.Keywords : Profitability, company size, company age, accuracy of financial reporting.
PENGARUH BUDAYA ORGANISASI TERHADAP EFEKTIVITAS PENERAPAN AKUNTANSI SEKTOR PUBLIK SERTA DAMPAKNYA TERHADAP GOOD GOVERNANCE Funi Suci Ramadan; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This research was conducted by researchers with the aim and purpose of being able to determine the direct or indirect influence between the influence of organizational culture on the effectiveness of the implementation of public sector accounting and its impact on good governance in the Environmental Service of Malang City.  Data analysis and hypothesis testing were carried out using Path Analysis.  The population obtained in the study was 50 respondents with a sample of 30 respondents. In this study, data collection was carried out using questionnaires or questionnaire instruments. The results of the study indicate that: (1) Organizational Culture has a significant effect on the Effectiveness of Public Sector Accounting Implementation and the amount of influence is in the medium category.  This shows that organizational culture has contributed significantly in increasing the effectiveness of the implementation of public sector accounting but has not yet reached the expected maximum level.  (2) Effectiveness of Public Sector Accounting Implementation has a significant effect on Good GovernanceKeywords: Organizational Culture, Effectiveness of Public Sector Accounting Implementation, Good Governance.
PENGARUH FAKTOR FINANSIAL (LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS) TERHADAP PENGHINDARAN PAJAK SAAT MASA PANDEMI COVID-19 PADA PERUSAHAAN LQ 45 (Studi Empiris Laporan Triwulan II,III,IV 2020 Dan I,II 2021 Pada Perusahaan LQ 45 Yang Terdaftar Di BEI) Rensi Dwi Maharani; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out how Financial Factors Effect (Leverage, Company Size And Profitability) On Tax Avoidance During Covid-19 Pandemic In Lq 45 Companies, either simultaneously or partially. All LQ 45 companies in quarter II, III, IV 2020-I, II 2021 were selected as the population, for sampling the researchers chose to use purposive sampling with certain criteria, and obtained 27 companies as samples. This research is classified as quantitative research and data collection uses the documentation method by collecting quarterly financial statements of each company, multiple linear regression analysis is the data analysis method in this study and the tests used are descriptive statistical tests, normality tests, classical assumption tests, and hypothesis testing. . The results of the study prove that Leverage, Company Size and profitability have a significant simultaneous effect on tax avoidance during the covid 19 pandemic, Leverage and Profitability partially affect tax avoidance during the COVID-19 pandemic, while company size does not partially affect tax avoidance during the COVID-19 pandemic.     Keywords: Leverage, company size, profitability and tax avoidance.
ANALISIS FLYPAPER EFFECT DARI DANA ALOKASI UMUM (DAU), PENDAPATAN ASLI DAERAH (PAD) DAN SATUAN KERJA PERANGKAT DAERAH (SKPD ) TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN 2015-2019 Indah Ningsih; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The implementation of fiscal decentralization and regional autonomy policies has been implemented since early 2001, where the central government transferred authority to regional governments to optimize and manage their regional potential. The implementation of this policy has several problems, one of which is differences of opinion in the use of the balancing fund. For this reason, this study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD) and Regional Work Unit Financial Reports (SKPD) on District / City Regional Expenditures in East Java Province 2015 to 2019, using Purposive sampling technique and use multiple linear regression analysis with Statistical Package for Social Sciences (SPSS), the data used is secondary data from relevant data sources. The results showed that there was no flypaper effect on regional spending. The general allocation fund, regional revenue, and regional work units significantly influence regional spending.Keywords: flypaper effect, general allocation funds, local revenue, regional work units, regional spending.
PENGARUH VOLUNTARY DISCLOSURE, TIMELINESS LAPORAN KEUANGAN DAN PRAKTIK PERATAAN LABA TERHADAP EARNINGS RESPONSE COEFFICIENT Intan Permatasari; Anik Malikah; Moh. Amin
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 voluntary disclosure, timeliness of financial statements and income smoothing practices on earnings response coefficient. The population in this study are food and beverage companies listed on the Indonesian stock exchange. The sampling technique was a purposive sampling technique, the sample chosen was 6 companies. Data retrieved using the documentation method. The data analysis method is multiple regression analysis by SPSS version 14 software (Product Statistics and Solution services version 14). The test data used is the simultaneous hypothesis test (f), the coefficient of determination (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value was 36.6% while the remaining 63.4% was influenced by other variables not included in this study. Based on the partial results that the voluntary disclosure and timeliness of financial statements affect the earnings response coefficient, while the practice of income smoothing does not affect the earnings response coefficient. Keywords: voluntary disclosure, timeliness of financial statements, income smoothing practices and earnings response coefficient
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