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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 Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi dan Bisnis (Studi Empiris Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Solichah, Erina Umahatus; Malikah, Anik; Sari, Arista Fauzi Kartika
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 think about points to decide the impact of mental insights, passionate insights and otherworldly insights on bookkeeping and commerce understanding. This consider decided financial matters and commerce understudies at the Islamic College of Malang as the consider populace. In the interim, the slovin equation was utilized to choose a test of 68 respondents. This investigate strategy employments quantitative strategies, whereas for data collection procedures employing a survey surveyed with a 5-point Likert Scale. This ponder employments different straight relapse investigation to analyze the information. The comes about gotten in this consider demonstrate that mental insights and enthusiastic insights have no impact on bookkeeping and trade understanding, whereas otherworldly insights has an impact on bookkeeping and trade understanding.Keywords: Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence and Accounting & Business.
Pengaruh Penghindaran Pajak dan Egoisme Psikologis Terhadap Kinerja Pendapatan Perpajakan Vidayanti, Riska; Askandar, Noor Shodiq; Malikah, Anik
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Tax revenue is the main source of income for the Indonesian state in financing development programs and improving people's welfare. However, tax avoidance and the phenomenon of psychological egoism are serious challenges that plague the tax system. This research aims to identify the influence of tax avoidance and psychological egoism on the tax revenue performance of individual taxpayers at KPP Pratama Batu. The research method used is quantitative analysis by collecting primary data through questionnaires distributed to individual taxpayers. The collected data was analyzed using descriptive statistical techniques and regression to test the research hypothesis. The research results show that tax avoidance has a positive and significant impact on the gap between prospective and actual tax collection, while psychological egoism has a negative and significant impact on revenue collection. The implications of these findings support the need for more effective policies in reducing tax avoidance and increasing public tax awareness to achieve the goals of optimal tax revenue and sustainable social development.Keywords: Tax avoidance, tax, evasion, psychological egoism, tax revenue performance
Analisis Perbedaan Return Saham dan Trading volume activity Sebelum dan Sesudah Stock split pada Perusahaan Go Public di BEI yang Melakukan Stock split Tahun 2017-2021 Ilahi, Iqbal Wahyu; Malikah, Anik; Junaidi, Junaidi
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 the differences in stock returns and trading volume activity before and after the stock split in companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study takes a sample of companies that did stock split listed in Indonesia Stock Exchange in year 2017-2021. The sample of this research is 34 of 40 companies that did stock split and fulfill the criteria’s that have been determined in 2017-2021. The sampling technique used is purposive sampling technique. This research uses paired sample t-test with 11 day of event period, which is 5 days before stock split (t-5) and 5 days after stock split (t+5). The result of the research showed that there was no difference between stock return before and after stock split. However, the second research indicates that stock split causes the difference of trading volume activity before and after stock split by company go public in Indonesia Stock Exchange in year 2017-2021.Keywords : Stock split, stock return, trading volume activity.
Pengaruh Kompetensi, Independensi, Objektivitas dan Sensitivitas Etika Profesi Terhadap Kualitas Hasil Audit (Studi Pada BPKP Jawa Timur) Alvionita, Eka; Malikah, Anik; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to analyze the influence of competence, independence, objectivity, and professional ethics sensitivity on audit quality at BPKP East Java. Using a quantitative approach, data were collected through questionnaires distributed to auditors at BPKP East Java from August to September 2021. The results indicate that competence and professional ethics sensitivity significantly impact audit quality, while independence and objectivity do not show significant effects. These findings highlight the importance of enhancing auditors' competence and ethical sensitivity to ensure higher audit quality. The study also suggests that future researchers consider other factors such as auditor knowledge and stress levels, and expand the sample size to enrich the findings.Keywords: Competence, independence, objectivity, professional ethics sensitivity, audit quality.
Pengaruh Kompetensi, Etika Auditor dan Teknologi Informasi Terhadap Kualitas Audit (Studi Empiris pada KAP Kota Malang) Faryantri, Aryundah Siwi; Malikah, Anik; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The increasingly transparent era of globalization requires that every company is more competent in presenting financial reports. The reports presented must be in accordance with applicable accounting principles so that they can be well received by interested parties in making decisions. In this case, the importance of the role of the auditor as a liaison between the interests of investors as users of financial reports and companies as providers of financial reports. Therefore, it is necessary to carry out an audit of the financial statements in determining an opinion on the financial statements. The goal of this study was to find out how information technology, auditor ethics, and competence affect audit quality. Sampling obtained 40 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that competence, auditor ethics and information technology have a significant positive effect on audit quality. Competence has a significant positive effect on audit quality. Audit quality is significantly improved by auditor ethics. Audit Quality is significantly improved by information technology.Keywords: Competence, auditor ethics, information technology, audit quality.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Independensi Auditor Ali Fikri, Moch. Fanni; Malikah, Anik; Sari, Arista Fauzi Kartika
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 the effect of role conflict, role ambiguity, professional commitment, and ethical code compliance on auditor independence. The independent variables in this study are role conflict, role ambiguity, professional commitment, and code of ethics compliance. while the dependent variable is auditor independence. This type of research is quantitative and descriptive. The population in this study are public accountants, or KAP auditors, in Malang City. The data used in this study was premier data obtained directly from an auditor who works at the Malang City Public Accounting Firm. The data collection method used in this research is a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that role conflict and professional commitment have no effect on auditor independence, while role ambiguity and code of ethics compliance have a positive and significant effect on auditor independence. Simultaneously, the variables of role conflict, role ambiguity, professional commitment, and code of ethics compliance have a positive and significant effect on auditor independence.Keyword : Role conflict, role ambiguity, professional commitment, ethical code compliance on auditor independence
Dampak Privatisasi pada Kinerja Keuangan Badan Usaha Milik Negara Pratiwi, Dwi Agustin; Malikah, Anik; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Companies that function well are guaranteed to survive because they gain public trust, thereby providing people with comfort in investing in the company. A company's performance can be measured using various indicators. In this research, profitability is measured by return on equity (ROE), which is the ratio of net profit after tax to equity used to measure the level of return on shareholder investment. The privatization of BUMN in Indonesia explains that privatization causes significant changes in the nature and structure of company owners and management personnel, which ultimately has a significant impact on the performance of the privatized company. BUMN often receive the attention of important parts of society. Due to being too consumptive in the use of existing resources, criminal acts of corruption and poor profitability, BUMN is considered an inefficient business unit. The aim of this research is to find and analyze differences in the financial performance of BUMN before and after privatization.Keywords: Privatization, Financial Performance
Pengaruh Pendapatan Yang Diharapkan, Role Model, dan Self Efficacy Terhadap Minat Berkarir Akuntan Publik (Studi kasus Mahasiswa Akuntansi Universitas Islam Malang yang Sudah Menempuh Mata Kuliah Audit) Faiz, Syahrul; Askandar, Noor Shodiq; Malikah, Anik
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to determine and analyze the influence of expected income, role models, and self-efficacy on interest in a career as a public accountant. Using multiple linear regression methods, this research focuses on explanatory research with a quantitative approach. The research sample of 82 respondents was taken using the Slovin formula. Data analysis was carried out with the help of SPSS version 26 software, including validity test, reliability test, normality test, classical assumption test, hypothesis test, and R2 coefficient of determination test. The research results show that overall, expected income, role models, and self-efficacy have a significant effect on interest in a public accounting career. Specifically, expected income, role models, and self-efficacy have a positive influence on interest in a public accounting career.Keywords: Expected income, role model, self efficacy, career interest
Pengaruh Motivasi, Pengetahuan Mata Kuliah Perpajakan, dan Literasi Perpajakan Terhadap Minat Mahasiswa dalam Berkarir di Bidang Perpajakan (Studi Kasus Mahasiswa di Kota Malang) Irfandi, Hanif; Malikah, Anik; Mawardi, M. Cholid
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 research aims to determine the influence of motivation, knowledge of tax subjects and tax literacy on students' interest in pursuing a career in taxation. This research uses study data on Bachelor of Accounting student class of 2020 at the Islamic University of Malang, Maulana Malik Ibrahim State Islamic University of Malang and Muhammadiyah University of Malang who participated in this quantitative survey. Data collection in this study used a questionnaire using Google Form with a 1-5 Likert scale. Determining the sample size used the Slovin formula and the results obtained were 240 respondents. The data analysis technique used in this research is multiple linear regression analysis. The results of research tests prove that motivation, knowledge of tax subjects and tax literacy have a positive and significant effect on students' interest in pursuing a career in taxation.Keywords: Motivation, knowledge of tax subjects, tax literacy, student interest in a career in taxation.
Analisis Rasio Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia (Studi Kasus Indeks LQ45 Periode 2018-2022) Chofifah, Cindy Nur; Malikah, Anik; Mawardi, M. Cholid
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
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