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Peran Implementasi Sistem Informasi Akuntansi Dalam Meningkatkan Strategi Bisnis UMKM di Probolinggo Kinaza, Tsibat Vozi; Diana, Nur; 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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Abstract

Identify and analyze UMKM in implementing accounting information systems to improve their business strategies in 6 (six) sub-districts of Probolinggo Regency. This study uses qualitative research with a phenomenological approach and uses primary data collection through the distribution of open and closed questionnaires to 55 owner UMKM in 6 (six) Districts of Probolinggo Regency and through direct interviews. With descriptive data analysis and Strengths Weakness, Opportunities, Threats (SWOT) analysis. Based on the results of research on 55 owner UMKM in 6 (six) Districts of Probolinggo Regency, most of the, still use and apply traditional management or manually in carrying out their financial reporting and lack of understanding of accounting information systems, therefore the business strategy is not appropriate to increase their business. The business strategy related to strengths and weaknesses of owner UMKM in Probolinggo Regency, the strengths factor is still implementing online strategies and the weakness is marketing access. However, the opportunity and threat factors are as follows, the opportunity is equitable development and the threat factor is rising raw material prices.Keywords : Accounting information system, business strategy, UMKM
Analisis Pengaruh Pelatihan Profesional, Pertimbangan Pasar, Personalitas dan Lingkungan Kerja Terhadap Pemilihan Karir Mahasiswa Akuntansi Menjadi Akuntan Publik Arisandi, Modelan Bilallimanto Yovi; Mawardi, M. Cholid; 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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The purpose of this study is to find out how accounting students perceive career choices as public accountants and whether Professional Training, Market Considerations, Personality and Working Environment have a related impact on the career benchmark of accountancy students in working as public accounts. This research adopts a quantitative approach, using primary data. Purposive sampling method is applied to obtain data based on established criteria, involving 100 respondents. The results of the research of the research show that Professional Training, Market Considerations, Personality and Working Environment have a significant positive influence on the career choices of accounting students becoming public accountants. One of the indicators that influenced this is the Market Consideration.Keywords: Career choices, professional training, market consideration, and working environment
Pengaruh Lingkungan Keluarga, Pengetahuan Kewirausahaan, Kepribadian dan Motivasi Terhadap Minat Berwirausaha Dengan Self Efficacy Sebagai Variabel Moderating Nengrum, Adela Pangestiti Hayu; Mawardi, M. Cholid; Anwar, Siti Aminah
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 examine the influence of family environment, entrepreneurial knowledge, personality and motivation on interest in entrepreneurship with self-efficacy as a moderating variable in accounting students at Unisma, UMM, UIN Malang. Environment, entrepreneurial knowledge, personality and motivation are considered as independent variables, entrepreneurial interest is the dependent variable, while self-efficacy is a moderating variable. The methodology used in this research is a quantitative approach. Primary data was obtained through distributing questionnaires. The target population is accounting students class of 2020 at Unisma, UMM, UIN Malang, with a sample size determined using the Slovin formula of 85 respondents. The hypothesis was tested using statistical analysis including descriptive statistics, research instrument tests, normality test, classical assumption test, Moderate Regression Analysis (MRA), and hypothesis testing using SPSS Version 29. The test results showed that the family environment did not have a significant effect on interest in entrepreneurship. Entrepreneurial knowledge, personality and motivation have a significant effect on interest in entrepreneurship, self-efficacy does not moderate the influence of the family environment on interest in entrepreneurship. In addition, self-efficacy moderates the influence of entrepreneurial knowledge, personality, and motivation on entrepreneurial interest.Keywords: Family environment, entrepreneurial knowledge, personality, motivation, interest in entrepreneurship, self-efficacy.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Bangkalan) Zahro, Aminatus; Mawardi, M. Cholid; 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 taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer's environment on taxpayer compliance. researchers set active and registered individual taxpayers at the North Malang Primary Tax Service Office as the population. While the researchers used the Slovin formula in determining the sample with a total of 100 taxpayer respondents. The research method used is quantitative research of primary data with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using IBM SPSS tools. The results of this study indicate the results that taxpayer awareness, the quality of taxpayer services, tax sanctions and the taxpayer environment have a simultaneous effect on taxpayer compliance. While partially taxpayer awareness has a positive effect on taxpayer compliance, the quality of taxpayer services has no effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, and the taxpayer environment has no effect on taxpayer compliance.Keywords: Taxpayer awareness, taxpayer service quality, tax sanctions, taxpayer environment, taxpayer compliance.
Pengaruh Motivasi dan Biaya Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti PPAk Ni’mah, Nazilatin; Mawardi, M. Cholid; 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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The purpose of this study is to analyze and examine the influence of motivation and cost of education on accounting students' interest in professional accounting education (PPAK). This study was conducted among. The investigation will last from October 2023 until completion. The research subjects are students of Unisma Accounting Department of FEB. Sampling was carried out using a purposive sampling method according to established criteria, and a total of 163 samples were collected. Research results show that both motivation and study costs significantly influence accounting students' interest in participating in PPAk. Motivation has a significant positive effect on the happiness of accounting students participating in PPA, and educational costs have a significant positive effect on the happiness of accounting students participating in PPAk.Keywords: Student Interest, motivation and education costs
Pengaruh Persepsi Kemudahan, Kemanfaatan dan Kepuasan Nasabah Terhadap Minat Penggunaan Layanan BSI Mobile Banking (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Angkatan 2019-2022) Azri, Nur; Mawardi, M. Cholid; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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A country's financial progress can be seen from the improvement in the money storage industry in that country. The more the account management industry is created, the better the country's financial progress will be. Because financial training is closely related to saving money. Banks are financial educational institutions that are a place for companies, government and private organizations, as well as citizens to store their stores. In a competitive account management situation, banks have to work hard to attract potential customers and retain existing customers. As time went by, improvements in account management began to grow rapidly, many unused banks emerged, one of which was called sharia banks.Keywords: Communication skill, work discipline, quality of human resources, employee performance.
Pengaruh Risiko Audit dan Fee Audit Terhadap Kualitas Audit dengan Pengalaman Kerja Sebagai Moderasi (Studi Kasus Pada Kantor Akuntan Publik Malang) Kumalasari, Dwi; Mahsuni, Abdul Wahid; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to analyze the effect of audit risk and audit fees on audit quality with work experience as moderation. This research is a quantitative research with an associative approach using primary data obtained from questionnaires and measured using the Likert Scale. The data analysis method used is multiple linear regression analysis processed using SEM-PLS. The population in this study is Auditors who are still actively working in Malang Public Accountants with 12 samples of Malang Public Accountants. Data was collected from 55 respondents through questionnaires given to the Malang City Public Accountant Auditor, using purposive sampling techniques. The results of the analysis show that Audit Risk and Work Experience have a significant positive effect on Audit Quality, while Audit Fee does not affect Audit Quality. Work Experience have an effect moderating Audit Risk on Audit Quality while Work Experience does not play a role in moderating Audit Fees on Audit Quality.Keywords: Audit risk, audit fee, work experience, audit quality.
Dampak Tipe Kepribadian, IPK, dan Jenis Kelamin pada Efektivitas Pembelajaran Akuntansi Berbasis Online yang Dimoderasi oleh Kecemasan Berteknologi (Studi Kasus pada Mahasiswa Program Akuntansi Fakultas Ekonomi Unisma dan UIN) Hermawan, Ismi Istihanah; Diana, Nur; 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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The Purpose of this study was to determine the impact of personality, GPA and gender on the effectiveness of online-based accounting learning moderated by technological anxiety. This study uses explanatory research, the method used to analyse is Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Moderation Regression Analysis, Instrument Test, Classical Assumption Test, and Hypothesis Test. The sample of this study were students of the Islamic University of Malang and State Islamic University of Malang majoring in accounting, the sample used was 268 respondents. The results showed that personality type, GPA, and gender had a simultaneous effect on the effectiveness of online-based accounting learning. Personality type and gender have a significant influence with a confidence level of 5% on the effectiveness of online-based accounting learning because they have a tcount > ttable with a significance < 0.05. Meanwhile, GPA has no significant effect on the effectiveness of online-based accounting learning because it has a tcount < ttable with a significance of > 0.05. Keyword : Personality type, GPA, gender, technology anxiety.
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.
Dampak Penerapan Corporate Social Responsibility (CSR) dan Karakteristik Bank Pada Kinerja Perbankan Albaasith, Shooma Fikri; Mawardi, M. Cholid; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The purpose of this research is to find out and analyze how the influence of Corporate Social Responsibility and bank performance affects the performance of banks listed on the Indonesia Stock Exchange and the Financial Services Authority. This research uses a quantitative approach. The research location was carried out on banking companies listed on the Indonesia Stock Exchange and the Financial Services Authority for the period 2019-2022 on the pages www.idx.go.id and https://www.ojk.go.id/en/Default.aspx. Sampling was done based on the purposive sampling method with predetermined criteria resulting in 52 samples. The results of the study state that Corporate Social Responsibility has a positive effect on the bank's financial performance, but does not affect the bank's non-financial performance. As for bank characteristics, it has a positive effect on the bank's financial and non-financial performanceKeywords: corporate social responsibility and bank characteristics
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