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Pengaruh Kesadaran Wajib Pajak, Sanksi, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Membayar Pajak Penghasilan (Studi Kasus di KPP Pratama Kota Probolinggo) Adhela Hadi Pratiwi; M. Cholid Mawardi; Irma Hidayati
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

Tax is a mandatory contribution to the state to increase state revenue and support national development for the welfare of society. This study aims to determine the effect of taxpayer awareness, sanctions, and tax authorities on individual taxpayer compliance in paying income tax in Probolinggo City. This type of research used is quantitative research using primary data. The sampling technique used purposive sampling, as many as 96 individual taxpayers were calculated based on the sample size calculator application, namely Raosoft.com. This study shows that there are variables of taxpayer awareness, sanctions, and tax authorities that have a positive effect on the individual taxpayer compliance variable in paying income tax.Keywords: Taxpayer awareness, sanctions, fiskus services, individual taxpayer
Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah Nur Chabibah; Nur Diana; 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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Abstract

This study aims to determine the government's internal control system and organizational influence of regional financial reports. Questionnaire distribution method is the type of research used. SPSS software is used to process data in this study. The sample in this study were employees who worked at the Malang City Service Office, totaling 35 people. The validity and reliability requirements have been met by this research. Checking the information used in this study is the investigation of factual explanations, old-style presumption tests, different linear relapses, speculation tests and investigation of the coefficient of guarantee. The variables used in this study are the independent va requirements have been met by this research. Checking the information while the dependent variable requirements have been met by this research. information of regional financial. the results of this study concluded that the government's internal control system and organizational commitment have a positive effect on the quality of financial reports partially or simultaneously.Keywords: Government internal control system, organizational commitment, quality of regional financial reports
Pengaruh Giro Wadiah, Deposito Mudharabah, dan Tabungan Mudharabah Terhadap Profitabilitas Bank Syariah Mohammad Naylu Alifi Noor; Maslichah Maslichah; 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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Abstract

This study was conducted to determine the effect of wadiah demand deposits, mudharabah deposits, and mudharabah savings on the profitability of Islamic banks. This research is quantitative research. The sample of this study is the quarterly financial statements for the period March 2018-December 2022 at Islamic banks listed on the Indonesia Stock Exchange. Data analysis using multiple linear regression analysis. Based on the results of data analysis, the t-test results show that: (1) Wadiah demand deposits have no significant effect on profitability. (2) Mudharabah deposits have no significant effect on profitability. (3) Mudharabah savings have no positive effect on profitability.Keywords: Wadiah current account, mudharabah time deposit, mudharabah savings, portability.
Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Profitabilitas Perusahaan Sektor Healthcare yang Terdaftar di BEI Tahun 2020-2022 Ahmad Zulkarnain; M. Cholid Mawardi; 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 effect of Green Accounting and environmental on profitability in Healthcare companies. This disquisition uses quantitative styles. The sample used in this study is a Green Accounting company for the 2020-2022 period on the main board on the Indonesian Stock Exchange (IDX). The data were anatomized using multiple direct retrogression analysis. Based on data analysis, it shows that: 1. The variables of environmental performance and environmental costs in green account companies in 2020-2022 have a contemporaneous effect on profitability. 2. Environmental performance variables in Healthcare companies in 2020-2022 have no effect on profitability. 3. Environmental cost variables in Healthcare companies in 2020-2022 have a negative effect on profitabilityKeywords: Green accounting, environmental performance, environmental costs.
Pengaruh Kepemilikan Manajerial, Komite Audit, dan Leverage Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi Laeli Nur Barokah; 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 the effect of managerial ownership, audit committee, and leverage on the integrity of financial statements with audit quality as a moderating variable. The research method used is a quantitative method. Manufacturing company listed on the Indonesia Stock Exchange for the 2018-2021 period were the focus of this research, which was carried out at www.idx.go.id. This research will be conducted in January 2023 until completion. Manufacturing company listed on the Indonesia Stock Exchange from 2018 to 2021 make up the study’s population. Sampling was carried out using a purposive sampling method, with predetermined criteria, in order to obtain 60  samples. The results of the study state that partially and simultaneously Managerial Ownership, Audit Committee, and Leverage have a significant effect on the Integrity of Financial Statements with Audit Quality as a Moderating Variable.Keywords: Managerial ownership, audit committee, leverage, integrity of financial statement, audit quality, and moderation variables.
Pengaruh Tingkat Pendidikan, Kesadaran dan Lingkungan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. (Studi Kasus pada KPP Pratama Kota Kediri Tahun 2021) Putri Elsa Meilina; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Tax is a mandatory contribution to the state that is coercive and used for national development for the welfare of the people. This study aims to analyze the Level of Influence of Education, Awareness and the Environment on Individual Taxpayer Compliance with Case Studies at KPP Pratama Kota Kediri in 2021. This type of research is quantitative research. Sampling used a simple random sampling technique and was measured using the slovin formula. The sample in this research is 100 participants. Multiple linear regression using the SPSS version is the technique. 29.00. The outcomes demonstrated that the variable level of education had no partial effect, Awareness had a positive and significant effect, and the environment had no partial effect.Keywords: Education Level, Awareness, Environment and Taxpayer Compliance
Analisis Penerapan Pengendalian Internal Dalam Mendeteksi Serta Mencegah Kemungkinan Adanya Tindakan Fraud Pada UMKM Sherly Aulia Absari; M. Cholid Mawardi; Dewi Diah Fakhriyyah
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 implementing internal control at two MSME locations by explaining aspects of internal control implemented by business actors to prevent fraud in two UMKM in Malang City as a form of comparison between one business and another. This research is descriptive research using a qualitative approach. The data collection method was carried out by means of observation and interviews with related parties. Based on the results of the study, several aspects of internal control implemented by business owners for each MSME have been implemented well, but some are still not good enough. The implementation of internal control at UMKM A has been carried out quite well due to the values of integrity and ethics, which have created a good working bond between employees and owners in managing regulations and policies to achieve common goals. Meanwhile, the implementation of internal control in MSMEs B is still not good because there are still a number of things that have not been implemented properly, such as the authority and division of employee responsibilities, because there is no clear division of tasks and responsibilities and there are no written regulations governing this matter. By implementing policies, training, supervision, and creating a good work environment, owners will be able to detect fraud early on, increase employee compliance, increase openness and transparency, and build trust so as to prevent fraud in MSMEs.Keywords: Business management, internal control, MSMEs, and fraud.
Analisis Akuntabilitas dan Efektifitas Dalam Pengelolaan Dana Desa Melalui Badan Usaha Milik Desa di Desa Ria (Studi Kasus Kecamatan Riung Barat, Kabupaten Ngada, Provinsi Nusa Tenggara Timur) Mirawati Lompeng; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Village funds are one of the sources of budget procurement in the village for help the village community in developing the village economy besides that village funds are channeled to BUMDes because BUMDes is one of the institutions that will build and support the economy of the village community. This study aims to determine the level of accountability and effectiveness of village fund management through village-owned enterprises in West Riung District Ngada Regency. This research method uses descriptive qualitative methods using primary data and secondary data. Methods of data collection using interview and documentation techniques. Based on the results of research conducted by researchers that the accountability of village funds channeled through BUMDes financial management is not in accordance with applicable regulations while the effectiveness of village funds channeled through BUMDes has been effective because it has an impact on the community.Keywords: Accountability, effectiveness, village fund, BUMDes
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Pemerintahan (Studi Kasus pada Instansi Pemerintah Kota Batu) Mayatisari Likuwatan; 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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The purpose of this study was to find out how the influence of the Accounting Information System and Internal Control System on Government Performance "Case Study of Batu City Government Agencies". The variables used in this study consist of independent variables: Accounting Information Systems and Internal Control Systems. Dependent variable: Government Performance. This research was conducted from March to completion at Batu City Government Agencies. The population of this study are employees of Batu City Government Agencies. The sample in this study amounted to 49 employees using a purposive sampling technique. The data used in this study is primary data using a questionnaire. The analytical method used is multiple regression equation, normality test, classical assumption test, descriptive statistical analysis and hypothesis testing. The results of the study show that simultaneously the Accounting Information System and the Internal Control System have a positive and significant effect on Government Performance. While partially the Accounting Information System has no significant positive effect on Government Performance and the Internal Control System has a significant positive effect on Government Performance.Keywords: Accounting information systems, internal control systems, government performance.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan (Studi pada Bank BSI KCP Malang Lawang) Resti Windi Astutik; 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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Abstract

The purpose of research is examine impact on employee. data for this study are gathered through primary sources, utilizing questionnaires that are measured using a Likert scale. The respondents for employees from BSI KCP Malang Lawang. The sampling technique employed in this research involves purposive sampling, where 30 respondents are selected based on specific criteria. The data analysis is carried out using SPSS version 25. The findings of this study reveal that there is a significant positive relationship between accounting information systems and internal control systems on employee performance. Furthermore, the study indicates that Islamic economics plays a crucial role in enhancing performance in accordance with Islamic norms.Keywords: Accounting information systems, internal control systems, employee performance
Co-Authors Abd. Goffar Abdul Kodir Djaelani Abdul Lathif Adelia Yohana Meilansari Adhela Hadi Pratiwi Afifah Afda Nauziah Afifudin Afifudin Agung Winarno Agus Buono Agus Hermawan Agus Hermawan Agustina Isviandari Ahmad Basori Ahmad Syarifudin Ahmad Zulkarnain Ainia Fajrin Ainul Yakin Ainun Asri Ainun Jariyah Ainun Jariyah Aisyah Nur Baity Sa’diyah Akhmada Faidah Akhmal Firdhaus Ibnusolikhin Albaasith, Shooma Fikri Ali, M. Makhrus Alifia Udlhiyana Shifa Amalia Maulida Nurissalmah Aminatus Zahro AMINATUS ZAHRO, AMINATUS An-Nisa Soeni Ana Silva Anggraini Anang Febrianto Andre Bayu Pratama Anggia Mandari Valensia Devi Anggita Lupita Sari Anggita Septya Nisa Sholekhah Anik Malikah Anindya Ayu Nilamsari Anindya Veradina Anis Rochmawati Anisa Dwi Wandani Anisa Novianty Wakanno Anita Febriana Anita Rachman Annisa Nurul Imani Annisa Syafitrah Sakeh Anwar, Siti Aminah Aqidatul Firly ARIF EFENDI Arif Kurniawan Santoso Arisandi, Modelan Bilallimanto Yovi Arista Fauzi Kartika Sari Ashla Rahmi Tamalla Asriani Asriani Asriani Asriani, Asriani Assrofei Laily Faddillah Astri Ridiawati Astutik, Resti Windi Ayu Febri Citra Pertiwi Ayu Mei Lisa Putri Ayu Mir’atus Sholihah Ayu Via Fitriya Azri, Nur Badris Sholeh Bahari Bahari, Bahari Baiq Armiana Malahayati Baiq Inggit Hariyanti Basalamah, Muhammad Ridwan Bilah, Tasya Salsa Budi Eko Soetjipto Chadinamin Fadhilatil Maula Chalisa Amalia Putri Chandra Febyani Putri Mulyadi Chofifah, Cindy Nur Chotimatul Hamidah Chulukiyah, Husnul Cindy Ariana Oliviantika Cindy Nur Chofifah Cindy Widyawati Darti Wahyuni David Wahyu Hemawan Debrina, Helvy Meisya Desi Ananda Saidina Dessy Meritha Putri Desti Wahyuningrum Ekawati Desy Susilawati Desy Wijayanti Devi Febryanti DEWI DIAH FAKHRIYYAH Dewi, Farah Septya Findria Dian Almahri Abd. Kadir Dian Antika Sari Dian Novitasari Dian Safitri Dian Syifaul Choirun Nisa Dias Olivia Diawati Diawati Dila Anggraheni Dina Huzriyah Dinanda Primanagari Dinanda Primanagari Dinda Oktaviani Dinda Septian Nur’aini Dini Ariani Putri Dirgantara, Mohammad Videla Rosendy Dita Dwi Lestari Diyah Ratnasari Durrotul Yatimah Dwi Dosi Kurniawati Dwiyani Sudaryanti Dyah Arini Rudiningtyas Dyah Putri Novitasari Dyanira Putri Hertika Dzurrotun Nasikhah Edi Mulyono Efendi Trias Yusnita Efi Kumala Eka Maylinda Nurafifah Eka Wulandari Eka Yulianti Ekky Dian Muharromah Ela Muliana Elia Nurmala Elisabet Susianti Ningrum Ema Maliawati Emy Puji Puspitasari Endang Utami Aprilia Musiin Enggar Tiyas Yuliyanti Enis Setiawati Erina Sasmita Arjuni Erlina Julita Pramesti Erlinliya Motifasari Ervinda Irawati Eva Lailan Rahmania Syefiada Eva Puspitasari Eva Wulandari Eveilin Rosalina Putri Evy Nur Sugiarti Fachenda Itsnain Naufal Zuhdi Fachry Rahmatullah Aditama Fadel Baha Fairotus Shulhiyyah Faizatur Hafidhoh Fani Adhistyastuti Farah Septya Findria Dewi Farida Diyan Pertiwi Fatimatuz Zahro Febriani Dwi Putri Yadyarti Fikria Lailatus Sidqiyah Firda Fikra Tania Firdausia Oktaviana Firqatun Nafilah Fitri Rahmatika Fitri Veta Viyan Fitria Afdiyanti Astuti Gaendie Mustika Ladyve Geya Adiptadaniar Habibah Mutiara Islamiyah Habibi Santoso Hairunisah Hairunisah Halimatus Sakdiyah Halimatus Sa’diyah Hamamah Jamaludin Hamdi Holid Ulinnuha Hanafi Hanafi Hariri Hariri Hariri, Hariri Hastini Yanti Susiyah Hellamida Fanureka Henra Nanang Sukma Herianto Herianto Hermawan, Ismi Istihanah Hidayati, Irma Hijah Maisyarah Hikmatul Amaliya Hilda Rahmadia Putri Hj. Nur Hidayati Hj. Nur Hidayati Hj. Nurhidayati Hj. Nurhidayati Hoiriyah Ali Husnul Chulukiyah Husnul Hidayatur Rohmah Ika Alivia Rizky Ika Erniawati Ika Nur Faiza Imam Baihaqi Ahmad Imarotul Mufidah Imelda Imelda Imelda Yofa Aprillia Imroatus Sholikah Indah Sumayah Gasim Indrawan Maulana Inggit Dwi Priliya Intan Dewi Sa’adah Intan Kurnia Inti Sari Irfandi, Hanif Irma Hidayati Ismi Istihanah Hermawan Isrin Hikmayanti Istiqomah Nur Frida Ita Athia Iva Yuliana Pratama Jamaludin Anwar Jamli La Nasir Janan, Muhammad Fathul Jumiati Halima Junaidi Junaidi Kamisa Delasari Karina Murngnysih Karlina Apriliasari Karlisa Priandana Khalid Izzuddin Wafiq Khalikussabir, Khalikussabir Kiki Veronica Agatha Kinaza, Tsibat Vozi Kirana Amalia Latulanit Kumala Faiza Amalia Kumalasari, Dwi Laeli Nur Barokah Laila Maulatul Haq Laila Nur Rosyidah Lailatul Ilma Aulia Lailatul Mutmainnah Laily Rahmawati Larasati Puspaharisti Latisha Ananda Rezha Leony Larasati Widodo Lesi Anjaliati Lika Yunistiyawati Likuwatan, Mayatisari Lili Suryani Umar Lina Puspitasari Linda Devita Linda Erika Linda Tri Utami Linda Wulandari Liria Rhosa Effendi Lisa Alvionita Lisa Yuliana Listiya Ayuningsih Lita Noviani Livia Deni Zakaria Luluk Innafisah Lusia As’ari Lutfiani Nur Adiliyah Luthfiyah, Mitha Faridatul Lutvia Yanda Ayunanta Mahfiro Mahfiro Mardhani Susilawati Maria Ulfa Maslichah, Maslichah MASRIYAH Masriyah Masriyah Mayatisari Likuwatan Meli Marliani Melinda Ramadhanti Melly Meilani Mirawati Lompeng Misbahul Mun’im Moh. Amin Moh. Amin Mohamad Indra Ardhiansa Mohammad Amin Mohammad Naylu Alifi Noor Mufarrokhah, Saidatul Muhammad Faiz Labay Al Anshory Muhammad Faris Nugraha Muhammad Ikhsan Arief Nugraha Muhammad Mahyudin Muhtar Muhammad Noor Ramadhani Muhdin Muhdin Muhdor Muhdor Muhsi Rosdian Sukmawati Mukminah Mukminah Mustopa, Andi Mutiara Mardaw Mutmainna Indah Andriyani Dewi Nadiya Nidaul Khairiyah Nafi’atin Riski Nais Aprilia Namira Usman Na’am Chusaeri Nengrum, Adela Pangestiti Hayu Neny Sulistyowati Nimas Agustin Candra Sujarwo Nina Mardiana (F01108057) Nisa Amelia Ramdani Ni’mah, Nazilatin Noor Shodiq Askandar Noor, Mohammad Naylu Alifi Noraida Hafni Normasari Dwi Purwanti Novita Dian Kusuma Putri Novyta Diah Ayu Putri Inandi Nuansa Risky Nugraha, Muhammad Faris Nur Chabibah Nur Chalimatussa’diyah Nur Diana Nur Diana Nur Diana Nur Hadayati Nur Halisa Nur Hasanah Nur Hidayati Nuril Laili Wulandari Nurkomariah Nurkomariah Nurul Ikriyah Nurul Khoiriyah Nurul Mutia Hidayah Nurul Nabilah Oktaviana Imami Mahmudah Olivia Rizqiatul Jannah Pradana, Rahardyan Sriatma Prima Anggraeni Hartutik Puji Handayati Puspaharisti, Larasati Putra Perdana, Dimas Akbar Putri Elsa Meilina Putri Ningsih Putri Nurfadilah Putri Septianita Rachmawati Putri Yudiastantri Putri, Venni Endina Qisthi Yoeanda Qonita Lutfiyah Rahma Maulidia Rahmatdatulah Rahmatdatulah Rahmawati, Selly Putri Ramadhan, Tri Sugiarti Ratna Tri Hardaningtyas, Ratna Tri Rayi Mifta Pradifta Rensi Dwi Maharani Resti Windi Astutik Retno Dwi Wandika Reza, Oktayuan Nanda Rina Ariani Rindit Pranandari Rini Cahyanti Risa Levia Setyawati Riska Dwi Fitriana Riska Widia Rantasari Risma Tri Edi Susenti Risna Nur Anggraini Rochmawati, Putri Rofiatul Jannah Rudhiningtyas, Dyah Arini Sabtian Clara Desya Putri Sahid Hidayah Saidah, Fadilatul Sajdah, Meilisa Salina Salina Salsabila, Unik Hanifah Santoso, Habibi Sari Lestari Sarina Hi Djafar Selynia Nurur Rohmah Sherly Aulia Absari Shofiyah Shofiyah Shofyah Shofyah Silvia Qotrun Nada Siti Aminah Anwar Siti Choirul Umatin Siti Hakimatun Nisak Siti Istiqomah Siti Nur Aini Arum Lestari Siti Rofiah Siti Wahyuni Sofiana Sofiana Sopia Sopia Sri Sinta Wardani Sri Sukenti Sri Wahyuni Sudarmiatin Sukma, Henra Nanang Suniyah Suniyah Tasnim Nikmatullah Realita TRI WULANDARI Tsamrotul Masrifatil Abadiah Tsibat Vozi Kinaza Ufairoh Rohmawati Ulfa Dwi Yanti H. Abubakar Ulfa Ilmiyatis Sholichah Ulfah Hariani Ulumi, Ainun Umi Masruroh Umi Nandiroh Ummy Sholihah Veni Zakia Venni Endina Putri Via Amiria Vika Herdiana Vinna Anggraeni Wahidatul Hasanah Wahyu Afrilia Mawardianti Wanda Alisah Sastiana Wardatul Jannah Widi Sriyanto Widiarti, Refinda Cahyu Widya Andreyna Winda Armeinita Wulandari Yayang Perdania Putri Yoga Prasetyo Yuli Soesetio Yulia Zahro Yuninda Asmi Puspita Sari Yunita Adelia Putri Yusrotul Widad Yuyun Fadilah Yuyun Hanifatusa’idah Zahrotul Jannah Zalzulifa Zelvi Ainun Naja Zuhdi, Fachenda Itsnain Naufal