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All Journal AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Promosi Pendidikan Ekonomi Jurnal Akuntansi Aktual AKTSAR: Jurnal Akuntansi Syariah SYIRKAH 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
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Peningkatan Baca Alqur’an di TPQ Al-Anwar Dusun Siderejo Desa Wandanpuro Isnan Murdiansyah
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Mei 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i1.860

Abstract

TPQ Al-Anwar Wandanpuro experiences several obstacles in teaching and learning activities to read and write the Qur'an, this causes a problem that hinders the occurrence of a goal to be achieved so it is necessary, community service activities in the KKM scheme are carried out to increase reading the Qur'an in TPQ Al-Qnwar Wandanpuro. The purpose of KKM activities is to improve the ability and understanding of TPQ Al-Anwar Wandanpuro teachers to the implementation of learning using the tilawati method. Helping to improve understanding of tajwid material and its practice for TPQ Al-Anwar Wandanpuro students. As well as improving and developing the abilities of TPQ Al-Anwar teachers in delivering learning materials to read Al-Quran that are not boring and easy to understand. The results of KKM activities are to provide additional insight and knowledge and skills to the teaching staff at TPQ Al-Anwar Wandanpuro Hamlet. Fostering enthusiasm and enthusiasm for student learning in an effort to improve the ability to read Al-Qur'an by delivering various tajwid materials and practicing little by little tajwid knowledge and remain in accordance with the tilawati method. As well as helping the TPQ Al-Anwar Wandanpuro to get facilities for supporting activities for learning to read Al-Qur'an.
Leverage, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR) Isnan Murdiansyah
MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v5i1.10543

Abstract

The purpose of this research is to find out the influence of leverage, size of the board of commissioners and sharia supervisory board toward the disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia during 2017-2019 and test it. Purposing sampling is the technique that been used in this research with the samples 12 Sharia Commercial Bank during 3 years observation respectively with the result obtained 36 samples. The analysis technique used in this research was multiple regressions. The analysis result shows that leverage has no significant influenced toward the disclosure of Islamic Social Reporting (ISR), size of the board of commissioners has a positive significant influenced toward the disclosure of Islamic Social Reporting (ISR) and syaria supervisory board has no significant influenced toward the disclosure of Islamic Social Reporting (ISR).  
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN AGENCY COST TERHADAP KINERJA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14472

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan serta agency cost terhadap kinerja perusahaan. Jenis penelitian yang digunakan penelitian explanatory. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan leverage/struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan serta agency cost tidak berpengaruh terhadap kinerja perusahaan perusahaan manufaktur yang terdaftar di BEI periode 2014-2018.Kata kunci: Struktur modal, ukuran perusahaan, agency cost dan kinerja perusahaan ABSTRACTThis study aims to examine the effect of capital structure, company size and agency cost on company performance. This type of research used explanatory research. The object of research used by manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling. The results showed leverage/ capital structure had a significant positive effect on company performance, company size had no effect on company performance and agency cost had no effect on the performance of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period.Keywords: Capital structure, company size, agency cost and company performance.
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.
Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35 Karyn Tri Juniaswati; Isnan Murdiansyah
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.15273

Abstract

This study aims to determine the accountability, transparency, and implementation of ISAK 35 in the financial management of the Sabilillah Mosque in Malang in the 2021 observation year. This research used a qualitative method. Primary and secondary data were collected from observations, interviews, and documentation. The collected data will be compared with Law No. 28 of 2004 and ISAK 35. The results show that the Sabilillah Mosque Malang has implemented accountability indicators but is not yet accountable because the financial statements of the Sabilillah Mosque Malang have not implemented ISAK 35. Meanwhile, transparency has not been fully implemented because it has not complied with Law No. 28 of 2004.
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.
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