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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 PERSEPSI WAJIB PAJAK ATAS PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH KOTA MALANG Rizki Dwi Prasetyo Sunaryo; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of perception of taxpayers on the application of Government Regulation no. 23 of 2018, Taxation Understanding and Taxpayer Awareness of Micro, Small and Medium Business Taxpayer Compliance in Malang City. Samples were selected using purposive sampling obtained by 240 respondents based on the criteria applied. This research uses multiple linear regression models. The results of this study indicate that the Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Taxpayer Understanding and Taxpayer Awareness has a significant positive effect on Taxpayer Compliance No. 23 of 2018. Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018 does not affect the compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Understanding Taxation has a significant positive effect on Compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Awareness of Taxpayers has a significant positive effect on compliance of Micro, Small and Medium Business Taxpayers of Malang City.Keywords: Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Understanding of Taxation and Taxpayer Awareness and Taxpayer Compliance
PENGHITUNGAN VALUE AT RISK (VAR) PORTOFOLIO OPTIMUM SAHAM PERUSAHAAN BERBASIS SYARIAH DENGAN PENDEKATAN EXPONENTIALLY WEIGHTED MOVING AVERAGE (EWMA) (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE JUNI 2016-NOVEMBER 2017) Raudhatul Fadilah; Noor Shodiq Askandar; Anik Malikah
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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Abstract

ABSTRACTThis research was conducted with the aim of assessing the maximum potentialloss that might occur to investors if they invest in sharia-based public shares. Themethod used in this study is Value at Risk (VaR) with an Exponentially WeightedMoving Average (EWMA) approach. The sample in this study were 24 stock thatwere consistently registered in Jakarta Islamic Index (JII) period June 2016 -November 2017. After calculating the optimum stock portfolio formation, 11 stockwere include in the optimum portfolio category.The result of this study indicate that the optimum portfolio obtained consistsof SSMS 16,6%; LPKR 15,9%; TLKM 12,03%; WIKA 12,02%; PGAS 11,9%;WSKT 10,6%; SMRA 7,6%; UNTR 6,4%; UNVR 2,9%; ICBP 2,4%; and AALI1,2%. Value at Risk (VaR) with an Exponentially Weighted Moving Average(EWMA) approach fluctuates (not constant) for 1 day, 5 days, and 10 days. Thisis because the return obtained for each day is different so that the risk faced arealso different where it will also affect the maximum risk that might occur on theday.Keyword: Value at Risk (VaR), Exponentially Weighted Moving Average (EWMA)
PENGARUH MENTAL ACCOUNTING TERHADAP KEPATUHAN WAJIB PAJAK Sadrin Sadrin; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the influence of mental accounting which consists of: 1). How is the influence of attitude, Mental Budgeting and Tax Planning on taxpayer compliance, 2). How does attitude affect taxpayer compliance, 3). How does Mental Budgeting affect taxpayer compliance, and 4). How does Tax Planning influence taxpayer compliance?Based on the results of data analysis from the study, it was found that simultaneously Attitude, Mental Budgeting and Tax Planning had a positive and significant effect with a  F value of 48.083>F table 2.629 and a significant F value of 0.000<0.05. Partially the attitude variable has a positive and significant effect on taxpayer compliance with a t value of 2.136 >t table 1.966 and a significance value of 0.033<0.05. Mental budgeting has a positive and significant effect on taxpayer compliance with a t value of 2.012>t table 1.996 and a significance value of 0.045<0.05. And Tax planning has a positive and significant effect on taxpayer compliance with a t value of 8.142>t table 1.996 and a significance value of 0.000 <0.05.Keywords : Mental Accounting, Attitude , Mental Budgeting, Tax Planning
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN HUTANG TERHADAP NILAI PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2014-2018 Muhammad Syukron Salim; Noor Shodiq Askandar; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of Profitability, Dividend Policy, and Debt to Company Value at Indonesian Company LQ 45 whose registered in the Indonesian Stock Exchange (BEI) for the 2014-2018 period, with purposive sampling technique for Indonesia Company LQ 45 in 2014-2018 and using multiple linear regression analysis with Statistical Package for the Social Sciences (SPSS), the data used is secondary data from the relevant resources. The results showed that the Profitability (ROA) has a significant positive effect on Company Value (PBV). Dividend Policy (DPR) has no effect on Company Value(PBV). Debt (DAR) has a significant positive effect on Company Value (PBV). This study is very useful for companies to increase the value of profitability ratios and debt to assets ratios because it can increase the value of the company. High corporate values wii increase investor confidence to invest and increase its shares, so that the company’s value can be maximum. Based on the conditions on previous studies, it still shows different results. Researcher are interested in developing this research using sectors as a research object.                 Keywords       : Profitability, Dividend Policy, Debt, Company Value
PENGUKURAN KINERJA BANK DENGAN PENDEKATAN EFISIENSI : STUDI TERHADAP PERBANKAN GO-PUBLIC DI INDONESIA Nur Febri Ainun D; Noor Shodiq Askandar; Anik Malikah
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

ABSTRACT Performance is one indicator of the efficiency of a company. The measurement of banking performance commonly carried out by banks is by using financial ratios. However, measuring the performance of banks using financial ratios has not been able to show the actual operating conditions of a bank. To overcome these limitations, there are methods that can measure the performance of branch offices that are capable of handling many inputs and outputs, namely the Data Envelopment Analysis (DEA) method. DEA method is a linear program that aims to maximize input and output. This study aims to analyze the health efficiency of banks listed on the IDX. Object research in this study uses 42 banks on the IDX. This study uses the Data Envelopment Analysis (DEA) method using an intermediation approach and uses output maximization. This study uses input variables consisting of savings, assets, and labor costs and uses output variables consisting of credit or financing, and income. The results showed that relatively efficient banks for 2 consecutive years were 5 banking companies that were able to properly maintain their financial stability, among others: Bank Artos Indonesia Tbk, Bank Ina Perdana, Bank Mandiri, Bank Victoria International and Bank Mayapada. Keywords: DEA (Data Envelopment Analysis), Performance Efficiency. Bank. 
PENGARUH EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019) Seny Tiara; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to find out how the effect of earnings per share (EPS), Dividend Per Share (DPS) and Return On Equity (ROE) on Stock Prices. In this study EPS, DPS and ROE are the independent variables while the stock price is the dependent variable. The data used in this study are secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2016-2019 period. Data collection techniques using purposive sampling. In this study using multiple regression analysis. The results of this study are simultaneously variable Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) simultaneously affect the Stock Price. And partially Earning per Share (EPS) has a significant positive effect on stock prices, Dividend per Share (DPS) has a positive effect on stock prices and Return on Equity (ROE) has a significant positive effect on Stock Prices.Keywords: Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) and Share Prices
PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KARAKTERISTIK PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI 2018 – 2020) Muhamad Salim; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Industry Type, Company Size and Leverage on CSR Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2018 - 2020. Based on the number of calculations, 85 companies were selected as samples. The results of the analysis using multiple linear regression analysis which shows that the type of industry, company size and leverage have a significant effect on Corporate Social Responsibility simultaneously. Partially, the test results show that the type of industry and company size have a significant effect, in contrast to Leverage, which has no significant effect.Keywords: Type of Industry, Company Size, Leverage, Corporate Social Responsibility.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Dalam Indeks Saham Syariah Indonesia Tahun 2012-2016) Siti Khotijah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

AbstrakPenelitian ini dilakukan  untuk melihat seberapa besar pengaruh ukuran perusahaan, ROA, jumlah komisaris independen dan umur berpengaruh terhadap pengungkapan ISR disclousure. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI 2012-2016 dengan metode  purposive sampling  didapatkan sampel sejumlah 58 perusahaan sampel. Setelah dilakukan pengujian menggunakan regresi logistik didapatkan hasil penelitian bahwa hasil pengujian secara simultan menunjukkan bahwa secara Simultan ukuran perusahaan, ROA, jumlah komisaris independen dan umur perusahaan berpengaruh terhadap pengungkapan ISR disclousure. Secara parsial ukuran perusahaan dan jumlah komisaris berpengaruh sedangkan ROA dan Umur Perusahaan tidak berpengaruh Keyword : Capital Expenditure, Return On Asset. AbstractThis research was conducted to see how much influence the size of the company, ROA, the number of independent commissioners and age have an influence on the disclosure of ISR disclosure. Pupulation used is manufacturing companies listed on BEI 2012-2016 with purposive sampling method obtained a sample of 58 sample companies. After testing using logistic regression, the results showed that the simultaneous test results showed that Simultaneously the size of the company, ROA, number of independent commissioners and company age had an influence on ISR disclosure disclosure. Partially the size of the company and the number of commissioners have an effect while the ROA and Age of the Company have no effect.Keyword: Capital Expenditure, Return On Assets.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN KOMPOSISI ASET TERHADAP KECURANGAN PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020 Nabila Soviatul Fitria; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research was the purpose of knowing the effect of Leverage, Profitability, Liquidity, and Asset Composition on Fraudulent Financial Reporting in manufacturing companies listed on the Indonesian Stock Exchange for the period 2018-2020. This research using logistic regression analysis. The result in this study is indicate that simultaneously Leverage, Profitability, Liquidity, and Asset Composition has effect on Fraudulent Financial Reporting. Leverage and Profitability. Meanwhile partially shows that Leverage and Profitability has effect on Fraudulent Financial Reporting. Liquidity and Asset Composition has no effect on Fraudulent Financial Reporting.Keywords: Leverage, Profitability, Liquidity, Asset Composition, Fraudulent Financial Reporting
Pengaruh Alokasi Dana Desa, Pendapatan Asli Desa (PADesa) dan Kebijakan Desa Terhadap Tingkat Kesejahteraan Masyarakat di Desa Ploso Kecamatan Selopuro Kabupaten Blitar Nila Khoirur Rosyidah; Anik Malikah; Arista Fauzi Kartika Sari
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 study aims to determine the effect of Village Fund Allocation, Village Original Income, and Village Policy on the level of community welfare in Ploso Village, Selopuro District, Blitar Regency. This study uses a type of quantitative research, using primary data obtained from the results of distributing questionnaires and in its measurement using a Likert scale. As for the secondary data, it was obtained from previous research, as well as the profile book of Ploso Village, Selopuro District, Blitar Regency. The population used in this research is the people of Ploso Village which consists of Ploso Hamlet and Kasim Hamlet. For sampling using the slovin formula and obtained a sample of 100 respondents. While in this study, the sampling technique used purposive sampling technique. The data analysis technique used IBM SPSS 25. From this study the results were obtained that: 1) Based on the results of the t test it was found that the Village Fund Allocation and Village Policy variables partially affected the level of community welfare in Ploso Village, Selopuro District, Blitar Regency, 2) Based on the test results t obtained that Village Original Income partially does not affect the level of community welfare in Ploso Village, Selopuro District, Blitar Regency.Keywords : Village fund allocation, village original income, village policy
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