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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 PENERAPAN GREEN ACCOUNTING SESUAI PSAK 57 DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2014-2018) Anggi Choirun Nisa; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The existence of environmental problems due to the company's operations, and the demands of several parties who ask that the company can be responsible for each company's operations, from where the accounting clean up and start applying green accounting. This study aims to see how the influence of the adoption of green accounting in accordance with PSAK 57 and environmental performance on profitability. The companies sampled in this study are mining companies listed on the Indonesia Stock Exchange that have implemented green accounting in accordance with PSAK 57 and who have been registered in the PROPER environmental performance assessment program by analyzing the annual report for the period 2014 - 2018. The method in this study uses the SPSS program 21. The results of this study indicate that the application of green accounting in accordance with PSAK 57 and environmental performance significantly influence the profitability of companies with an influence of 48.6%.Keywords: Environmental Problems, Green Accounting, PSAK 57, Environmental Performance
PENGARUH INFLASI DAN KURS TERHADAP HARGA SAHAM SELAMA PANDEMI PADA INDUSTRI KEUANGAN YANG TERDAFTAR DI BEI Miftakul Janah; Anik Malikah; Hariri Hariri
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

The purpose of this study was to determine the effect of inflation and exchange rates on stock prices during the pandemic. The populations in this study were all financial banking industry companies listed on the Indonesia Stock Exchange in 2020. The sampling tecnique used purposive sampling and obtained as many as 44 companies, all of wich met the specified criteria. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that the inflation and exchange rate variables simultaneously have a significant positive effect on stock prices during the pandemic. Partially, inflation has an effect on stock prices during the pandemic. The exchange rate variable partially effect stock prices during the pandemic.Keywords: inflation, exchange rate, stock price
Pengaruh Tingkat Ekonomi, Pengetahuan Administrasi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan (PBB) di Desa Selorejo Kecamatan Dau Kabupaten Malang Ike Anita; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to determine the effect of economic level, tax administration knowledge, and taxpayer awareness on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. The population of this research are all taxpayers in the Selorejo Village, Dau Sub-district, Malang City are 1.124 people. Sample calculation using the slovin formula and resulted in as many as 92 respondents. This research included in quantitative research. Source of data comes from primary data through questionnaires and interviews. The data analysis method that used are descriptive statistical analysis and multiple linear regression analysis. The result of the research show that simultaneously economic level, tax administration knowledge, and taxpayer awareness have a significant effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City. Partially, the economic level has no effect on compliance with land and building tax payments, while tax administration knowledge and taxpayer awareness has a positive effect on compliance with land and building tax payments in the Selorejo Village, Dau Sub-district, Malang City.Keywords : Land and building tax, compliance, economic level, tax administration knowledge, taxpayer awareness.
Analisa Teknikal Pergerakan Harga Saham untuk Menentukan Keputusan Investasi yang Terdaftar di BEI (Studi pada Sektor Tambang) Anita Nur Choiriyah; Anik Malikah; Siti Aminah Anwar
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

The act of placing assets in the form of assets or funds in something that is anticipated to produce income or increase in value in the future is known as investment. Investors can invest in stocks using a long-term strategy to get profits, but there are other ways that can be used to develop funds from stock investment, namely stock trading (trading). This study aims to find out when the momentum is right to buy or sell shares in the mining sub-sector. This type of research uses descriptive qualitative, with a total of thirteen samples, this study uses four indicators, namely candlesticks, Moving Average, Relative Strange Index, and Fibonacci Retracement. The data used in secondary data research where the data is obtained from IDX. The results of this study resulted in seven investment recommendations for mining sector stocks that can be purchased in the 2019-2022 period. The author recommends choosing one of the thirteen samples, namely the MDKA company, because the movement of these shares is more stable, and each year has a very large profit.Keywords: Stock investment, investment decision, technical analysis, candlestick, moving average, relative strange index, fibonacci retracement, and stock recommendations
PERLAKUAN AKUNTANSI TERHADAP PENGELOLAAN LIMBAH KLINIK RAWAT INAP NU IBNU SINA DAMPIT (Studi Kasus Pada Klinik Rawat Inap NU Ibnu Sina Dampit Tahun 2022) Ahmad Alvin Ahludz Dzikrillah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The state of the Covid-19 pandemic that has made all elements truly a very heavy and serious challenge to the whole world. The indirect impact that must be faced is the waste of health services. The Klinik Rawat Inap NU Ibnu Sina Dampit is one of the health service providers during the Covid-19 pandemic which has to face problems regarding waste as well. The purpose of this study was to evaluate and find out about the accounting treatment of waste management at the Klinik Rawat Inap NU Ibnu Sina Dampit with PSAK concerning costs, recognition, definition, valuation or measurement, as well as disclosure and presentation in financial statements. The use of this research method is to use a comparative descriptive method with this type of qualitative research. The data collection methods used in this study were interviews, documentation, and observations. All primary data used are the results of interviews with the head of the environmental health installation and for secondary data obtained from the financial staff of the Klinik Rawat Inap NU Ibnu Sina Dampit. This study found the results at the Klinik Rawat Inap NU Ibnu Sina Dampit that there was no separation, disclosure, and presentation specifically for the waste generated, but the cost and measurement aspects can be seen in the financial statements of the results of collaboration with third parties concerned, namely the Environmental Management of Malang Regency.Keywords: PSAK 18, Covid-19, Medical Waste
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN (KOTA MALANG DAN KABUPATEN MALANG ) Mardhani Susilawati; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to analyze “the influence of the presentation of regional financial statements and the accessibility of regional financial statements on the transparency and accountability of regional financial management in Malang City and Malang Regency”. The sample in this study were active employees of the Malang city and district government as users of financial reports presented by local governments, in accordance with applicable laws and regulations. The municipal government employees who are the respondents are the Budget and Treasury Division, Accounting and Regional Asset Management Division and Regional Asset Utilization Division and have worked for more than 1 year. The analytical method used is Multiple Linear Regression with SPSS 22 Software For Windows. Based on the results of the hypothesis test that simultaneously Presentation of Regional Financial Statements and Accessibility of Regional Financial Statements have a positive and significant effect on Transparency & Accountability of Regional Financial Management in Malang City and Malang Regency. Partially, it shows that the Presentation of Regional Financial Statements and Accessibility of Regional Financial Statements have a positive and significant effect on Transparency & Accountability of Regional Financial Management in Malang City and Malang Regency.Keywords: Presentation of Regional Financial Reports, Accessibility of Regional Financial Reports, Transparency & Accountability of Regional Financial Management
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF EKONOMI ISLAM (Studi Empiris Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Lailatul Rofiqoh; Anik Malikah; Siti Aminah Anwar
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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Abstract

ABSTRACTThe purpose of this study is to test The Effect of Service Quality on Online Transportation Services Loyalty in the Islamic Economy Perspective. Empirical studies on students of the Faculty of Economics and Business, Islamic University of Malang. Using online transportation at this time nowadays because  the existence of an online motorcycle taxi is more practical and easy, can order via the internet without having to go to an ojek base, trips can be tracked, the location of the driver when picking up can be known, the waiting time can be measured. The sampling technique used was purposive sampling, so the number of samples studied was 2984 x 15% = 448 students. Based on the results of this study that the quality of service (X) which consists of responsiveness, assurance, empathy, service reliability and physical services, has a significant effect on service loyalty with a significant value smaller than the value of 0.05. In the view of Islam, all human behavior must be in accordance with the orders of Allah SWT through the Al-Quran and Hadith. Islam teaches every business person to be professional that is able to work quickly and precisely so that he is mandated in his responsibilities.Keywords: Service Quality (Responsiveness, Assurance, Empathy, Service Reliability and Physical Services) Service Loyalty
INFLASI, NILAI TUKAR, SUKU BUNGA, TERHADAP RISIKO SISTEMATIS PADA PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGE DI BURSA EFEK INDONESIA Elliza Dianita Anas; Anik Malikah; Afifudin Afifudin
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

ABSTRACTThe purpose of this study is to find out and analyze whether inflation, exchange rates, interest rates have a partial and simultaneous effect on systematic risk in the food and beverage sub-sector companies on the Indonesia Stock Exchange (IDX). The population in this study were all companies in the food and beverage sub-sector of the Indonesia Stock Exchange for the period 2012-2017. The sample in this study was determined using purposive sampling and obtained a sample of 12 companies which were used as criteria in the research of the food and beverage sub-sector companies listed on the Indonesian Stock Exchange with a period of 2012-2017. The data obtained in this study is from the official website of Indonesian Stock Exchange (www.idx.co.id) and the official Bank Indonesia website (www.bi.go.id)The analytical method used in this study is descriptive statistics, multiple linear regression analysis, normality test, classic assumption test, and hypothesis testing. From the results of this study it was obtained (1) F value of 110,248 with F significance value that is equal to (0,000) which is smaller than 0.05 with conclusions simultaneously independent variables significantly influence the dependent variable. (2) R2 value is 0.829 or equal to 82.9%. This result means there is an effect of the independent variable of inflation, exchange rate, interest rate on systematic dependent variable, while the remainder of 82.9% is 17.1% influenced by other variables outside this regression model such as country risk, political risk, market risk. (3) Partially independent variables of inflation have a positive significant effect on systematic risk, the exchange rate has a significant negative effect on systematic risk and interest rates have a significant negative effect on systematic risk. Keywords: Inflation, Exchange Rate, Interest Rate, Systematic Risk
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM DAN KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI TAHUN 2016-2019 Diah Wahyuni; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of intellectual capital on stock returns through financial performance in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach and uses property and real estate companies on the IDX for the 2016-2019 period as a population. The sampling method used was purposive sampling, so that there were 26 companies that met the criteria as samples. Intellectual capital variables are measured using the Value Added Intellectual Coefficient (VAICTM) method, which consists of HCE, CEE, and SCE. And investor decisions are measured by Return On Assets (ROA). While the data was processed through Microsoft Excel and SPSS 2020 software. The results of this study indicate that intellectual capital has no effect on stock returns because HCE, CEE and SCE have a sig > 0.05. Then HCE, CEE, and SCE are only one that has an influence on Return On Assets (ROA). HCE and SCE have no effect because the sig value> 0.05, while CEE has an effect with a value < 0.05. This is because the company's structural capital has not had a high contribution to the company's financial performance. The use of the company's structural capital does not affect the company's financial performance, which is proxied by Return On Assets (ROA).Keywords: intellectual capital, stock returns, Return On Assets (ROA)
PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia tahun 2017-2020) Frista Veronica; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine whether tax avoidance and agency cost have a significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this research to 20 manufacturing companies listed on the Indonesia Stock Exchange that provide complete financial reports and earn profits after 2017-2020. The sampling technique in this research used purposive sampling in accordance with the criteria used in the research. This research uses a quantitative approach that aims to explain the effect of the independent variables, namely tax avoidance and agency cost. The data analysis method used in this research is multiple linear regression. The results of this research indicate that (1) tax avoidance has so no significant effect on firm value.(2) agency cost have a significant effect on firm value. Keywords : tax avoidance and agency cos have a significant effect on firm value
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