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All Journal AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Promosi Pendidikan Ekonomi Jurnal Akuntansi Aktual Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Value: Jurnal Manajemen dan Akuntansi BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Religious and Cultural Studies Jurnal E-Bis: Ekonomi Bisnis JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Akuntansi dan Bisnis Krisnadwipayana MALIA: Journal of Islamic Banking and Finance Jurnal Ilmiah Akuntansi Peradaban JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Shafin: Sharia Finance and Accounting Journal JCA (Jurnal Cendekia Akuntansi) Jurnal Pengabdian Kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Kajian Akuntansi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Isnan Murdiansyah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
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Evaluasi Program Pengentasan Kemiskinan Berbasis Pemberdayaan Masyarakat: Studi Kasus Pada Program Gerdu-Taskin di Kabupaten Malang Isnan Murdiansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v4i1.119

Abstract

The biggest issue of national economic development is the high rate of poverty. Several efforts and solutions in the form of financial help program had been conducted by the government to overcome poverty problems, especially through an integrated act to overcome poverty program (Gerdu-Taskin).This program aimed to decrease poor-people through self-independency using human developmental approach, enterprises, and environment; on 2007, which was developed to be the link of social economic security (Japes). Malang, one of district in East Java, became one of district who got financial help program. Therefore, this study aimed to examine the role of Gerdu-Taskin in powering up the poor-people and identifying each motivating and demotivating factors for Gerdu-Taskin to increase social welfare in the District of Malang. This study was taken place at Pandanrejo village, the subdistrict of Pagak, the District of Malang. It used explorative study by applying descriptive qualitative method. The result of study investigated that; first, the Gerdu-Taskin through the Financial Controlling Unit effectively played important role in powering up and improving the people-self-independency, especially in the study area at the south of Malang. Second, the implementation of Gerdu-Taskin program through “Anggrek” Financial Controlling Unit is as one of study area that effectively played important role in improving the rural-area institutional development. Third, the Gerdu-Taskin played important role in improving the social welfare in the District of Malang. The positive correlation between the both is able to be a role model to overcome poverty issues at other areas. Fourth, there are some problems appeared on the process of implementation of Gerdu-Taskin in Malang were the limited funds, corruption, the troubled-funds, the strong intervention of rural-area apparatus, the low support from both rural-area institution and the rural-area government, and the coordination among the manager programs in the district/ city had not yet gone well. Fifth, there were some advantages in Gerdu-Taskin program which was conducted by UPK in study area of Malang were the circulating of funds went well, the competency of staff management was professional, skillful, especially the people around the area.
The role of job satisfaction as a mediating variable on leadership styles to employee performance Siswanto Siswanto; Masyhuri Masyhuri; Ikhsan Maksum; Isnan Murdiansyah
Jurnal Ekonomi Modernisasi Vol. 16 No. 1 (2020): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.585 KB) | DOI: 10.21067/jem.v16i1.4796

Abstract

This research aims to analyze the influence of transformational and transactional leadership styles mediated by job satisfaction on performance. The study used a quantitative approach to testing between variables; the sample used in this study was 60 respondents at PT. Cendana Teknika Utama resulted from the dissemination of questionnaires and interviews. The sampling technique used is saturated sampling. Analyze data using Smart-PLS. The results showed that transformational leadership harmed job satisfaction, transactional leadership had a positive effect on job satisfaction, and job satisfaction had no positive effect on performance. The results of the variable's influence on job satisfaction mediation on transformational and transactional leadership are different. Job satisfaction does not become a mediation variable for the influence of transformational leadership on performance. Nevertheless, job satisfaction becomes a mediation variable between transactional leadership influence and performance. The limitation of this study is that the number of respondents is too few. Several respondents in several companies expected to add to improve the generalization of the study results of the next study.
The Role of Materialism-Based Work Culture to Reduce Accounting Fraud Isnan Murdiansyah
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.09

Abstract

This study aims to reveal accountants' efforts to reduce fraud. This research uses an interpretive approach with phenomenological methods to see phenomena that are directly related to symptoms that appear around humans who are organized within the scope of interaction between the accounting profession, clients and third parties. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to efforts to avoid fraudulent practices with people who are directly involved in the world of accountants. Data analysis was performed using noema and noesis analysis. The results of the study show that the value of materialism is able to reduce fraud by an accountant through fair salary distribution, appreciating the work of employees and instilling a mindset that does not depend on the facilities provided by clients.
ALIRAN KAS, TINGKAT HUTANG, PERBEDAAN ANTARA AKUNTANSI DAN LABA FISKAL PADA PERSISTENSI LABA : BUKTI DARI PERUSAHAAN OTOMOTIF Kemal Al Hafiz; Isnan Murdiansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.954

Abstract

Penelitian ini bertujuan untuk menganalisis untuk menganalisis pengaruh aliran kas, tingkat hutang, perbedaan antara laba akuntansi dengan laba fiskal terhadap persistensi laba. Pengukuran persistensi laba memfokuskan pada koefisien regresi laba sekarang terhadap laba sebelumnya. Penelitian ini menggunakan data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Jumlah Sampel penelitian sebanyak 7 perusahaan yang diperoleh dengan metode purposive sampling. Sumber data penelitian adalah data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa aliran kas (X1) tidak berpengaruh terhadap persistensi laba, tingkat hutang (X2) tidak berpengaruh terhadap persistensi laba, dan perbedaan antara laba akuntansi dengan laba fiskal (X3) tidak berpengaruh terhadap persistensi laba.
INTEREST FACTOR ANALYSIS IN USE OF SIA BASED E-COMMERCE ON THE SHOPEE APP USING TAM Siti Hildani Saadatul khair; Isnan Murdiansyah
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3879

Abstract

Kemajuan teknologi di era sekarang ini mengalami peningkatan yang cukup pesat. Seseorang bisa dengan mudah melakukan pekerjaan ataupun hal lainnya. Tidak ketinggalan dengan transaksi berbelanja online. Semua orang dengan mudah menggunakan aplikasi penjualan online untuk transaksi mereka, tidak ketinggalan dengan aplikasi shopee yang sangat mudah di akses dan bisa digunakan dimanapun, kapanpun dalam keadaan apapun. Penelitian ini bertujuan untuk mengetahui pengaruh variabel norma subjektif, persepsi kenyamanan, kegunaan, dan kompleksitas terhadap minat menggunakan SIA berbasis e-commerce pada aplikasi shopee online di kalangan mahasiswa. Populasi dalam penelitian ini adalah mahasiswa Universitas Islam Negeri Maulana Malik Ibrahim Malang Fakultas Ekonomi Program Studi Akuntansi dan Manajemen yang telah mengambil mata kuliah Sistem Informasi Akuntansi (SIA). Sampel yang digunakan dalam penelitian ini sebanyak 85 responden. Data penelitian diambil dari data primer yang diperoleh dari data penyebaran kuesioner. Teknik pengambilan sampel menggunakan teknik purposive sampling; yaitu pemilihan sampel tidak acak. Dan metode pengolahan data dalam penelitian ini adalah dengan menggunakan analisis linier berganda dengan menggunakan alat analisis SPSS 22. Hasil penelitian ini menunjukkan bahwa norma subyektif, kenyamanan yang dirasakan, manfaat yang dirasakan, dan kompleksitas berpengaruh positif signifikan terhadap niat menggunakan SIA berbasis e-commerce pada aplikasi penjualan online shop. Kata kunci : E-commerce, Sistem Informasi Akuntansi, TAM
INFLUENCE OF PROFITABILITY, SOLVENCY, COMPANY SIZE, AND AUDITOR'S OPINION ON AUDIT DELAY Isnan Murdiansyah; Febianty Wulan Sari
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2493

Abstract

There are many cases of companies that are late in reporting financial statements because an audit by an independent auditor takes quite a long time before being submitted to the OJK for publication. This study aims to determine the effect of profitability, solvency, company size, and auditor's opinion on audit delay in healthcare companies listed on the IDX from 2019 to 2021. This study uses purposive sampling; the population is healthcare companies listed on the Indonesia Stock Exchange, and the sample size is 54. This research applies data analysis, namely multiple linear regression analysis with a panel data regression model. Since this research uses the combined data of time series and cross-section, the analytical technique used in the analysis process to obtain more accurate results is multiple linear regressions with panel data. The data obtained is then processed using Microsoft Excel and SPSS version 26. The results show that the variables of profitability, solvency, firm size, and auditor's opinion have no significant effect on audit delay; those variables also have no simultaneous effect on audit delay. Keywords: Profitability, Solvency, Company Size, Auditor Opinion,  Audit Delay.
ANALISIS DETERMINAN MINAT MAHASISWA PRODI AKUNTANSI UIN MALANG BERKARIR SEBAGAI AKUNTAN PUBLIK Rahma, Nabilah; Murdiansyah, Isnan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2940

Abstract

Penelitian dilaksanakan dengan tujuan agar diketahui pengaruh motivasi karir, penghargaan finansial, pertimbangan pasar kerja dan parental influence terhadap minat berkarir akuntan publik, sampel pada mahasiswa akuntansi Universitas Islam Negeri Maulana Malik Ibrahim Malang prodi akuntansi angkatan 2019 sampai 2021. Sampel diambil memakai metode purposive sampling, menghasilkan sampel sebesar 80 mahasiswa. Regresi Linier Berganda sebagai teknik analisis dengan memakai SPSS vers.25 . Hasil penelitian didapatkan bahwa motivasi karir dan penghargaan finansial secara individual mempunyai pengaruh terhadap minat berkarir akuntan publik secara positif, sementara secara parental influencedan parsial pertimbangan pasar kerja sama-sama tidak memunculkan pengaruh terhadap minat berkarir akuntan publik.
The Influence of Interest in the Use of Sia E-Commerce on The Tiktok Application Using the Method of Technology Acceptance Model (TAM) Hamdani, Ikhwan; Murdiansyah, Isnan
Journal of Economics Education and Entrepreneurship Vol 4, No 2 (2023): JEE, October 2023
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v4i2.9003

Abstract

Technological developments are currently increasingly rapid from year to year, making technology the main resource in all aspects of life. In all aspects or jobs, humans require the availability of technology to complete each job efficiently. Moreover, currently online transactions use the internet, one of which is using the TikTok application, where in this application someone can carry out online transactions such as promotions, selling, purchasing goods and services. The aim of this research is to find out how much influence subjective norms, perceived ease, usefulness and complexity have on interest in using e-commerce-based AIS on the TikTok application, then acceptance using the Technology Acceptance Model (TAM) method. For the population in this study, researchers took students from the Uin Maulana Malik Ibrahim Malang Accounting study program who had taken the Accounting Information Systems course and had used the Tiktok application several times. The sample in this study was 60 respondents and distributed questionnaires using random selection techniques without any engineering. Then the data is processed into an SPSS application and then the results of the processed data show that subjective norms, perceptions of ease, usefulness and complexity have a significant positive effect on the intention to use e-commerce based AIS on the TikTok application using the Technology Acceptance Model (TAM) method.
THE INFLUENCE OF EDUCATIONAL LEVEL, BUSINESS SCALE, BUSINESS EXPERIENCE AND SOCIALIZATION ON THE PREPARATION OF FINANCIAL REPORTS ACCORDING TO SAK EMKM ON COMPUTER MSMEs IN MALANG CITY Huda, Nur; Murdiansyah, Isnan
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11686

Abstract

AbstractThis study was conducted to determine the effect of education level, business scale, business experience and socialization on the preparation of financial statements according to SAK EMKM on computer MSMEs in Malang City. The data used in this study are primary data by distributing questionnaires to owners of Micro, Small and Medium Enterprises (MSMEs) in Malang City. The sampling technique used the Lemeshow formula and obtained a sample of 96 MSMEs. The data analysis technique consists of validity and reliability tests, descriptive analysis, classical assumption tests, multiple liner regression analysis, simultaneous tests (F), partial tests (t), and determination coefficient tests (R^2) with the help of SPSS 23. Based on the results of the study, it shows that the level of education, business scale, business experience and socialization on the preparation of financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities. However, business scale and socialization have an influence on the preparation of financial statements in accordance with SAK EMKM on Computer MSMEs in Malang City.Keywords: Effect of Education Level, Business Scale, Business Experience, Socialization, Preparation of Financial Statements in accordance with SAK EMKM in Computer MSMEs.
BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI KOTA SURABAYA: Etika Auditor Pemoderasi Murdiansyah, Isnan; Lestari, Yona Octiani
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 3 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i3.1773

Abstract

The purpose of this study was to obtain empirical evidence of audit fees moderating the effect of auditor independence and auditor competence on audit quality with audit fees as moderating. The dependent variable in this study is audit quality, the independent variable in this study is the independence and competence of auditors, and the moderating variable in this study is the audit fee. The research was conducted at a Public Accounting Firm (KAP) in the city of Surabaya which is registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2022. This type of research is quantitative. The data in this study used primary data by distributing questionnaires. The sampling method used convenience sampling, which is a technique for selecting samples based on the number of people in the Public Accounting Firm. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that there is a significant positive effect of audit fees that moderate auditor independence and auditor competence on audit quality. The results of this study are expected to assist auditors in knowing the effect of improving audit quality in Public Accounting Firms.
Co-Authors Afani, Moh. Ali Imron Amiruddin, Farihatul Muwaffiqoh As’ady, Mustofa Atika, Bunga Filsa Cahya, Rama Putra Adi Febianty Wulan Sari Firdiyansah, Moh Iqbal Hamdani Hariono, Selly Rinda Ikhsan Maksum Ikhwan Hamdani Karyn Tri Juniaswati Kemal Al Hafiz Made Sudarma Masyhuri Masyhuri Nanik Wahyuni ‎ Nina Dwi Setyaningsih Nurkholis - Rahma, Nabilah S Siswanto Shidqi, Alfi Irsyad Siswanto Siswanto Siti Hildani Saadatul khair Slamet Syarif, Abdul Hamid Yona Octiani Lestari