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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
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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Evaluasi Pendapatan Daerah Melalui Retribusi Pasar Kota Malang Tahun 2018-2022 Firdiyansah, Moh Iqbal; Murdiansyah, Isnan
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.14184

Abstract

The objective of this study is to examine the mechanism of market levy collection and analyze the growth of market levy revenue from 2018 to 2022. This research employs a qualitative approach, where the data consist of descriptive narratives from reports received by the author, which are then collected and analyzed to reach valid conclusions. The findings indicate that the levy collection mechanism begins with the registration of traders, tariff setting in accordance with Regional Regulation No. 4 of 2023, and levy collection by collectors, which is then deposited into the Regional General Cash Account (RKUD) via Bank Jatim. Strict supervision is conducted through levy receipt evidence and audits by the Regional Inspectorate. The analysis of market levy revenue growth from 2018 to 2022 shows fluctuations, with a significant increase in 2019 by 12.69%, a decrease in 2020 by 25.76% due to the Covid-19 pandemic, and a recovery in 2021 and 2022 by 10.68% and 23.35%.
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK, PENGWASAN INTERNAL DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP PENCEGAHAN FRAUD ANGGARAN DI PEMERINTAH KOTA MALANG Hariono, Selly Rinda; Murdiansyah, Isnan
PROMOSI: Jurnal Program Studi Pendidikan Ekonomi (e-Journal) Vol 12, No 2 (2024): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.9667

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh penerapan akuntansi sektor publik, pengawasan internal, dan pengawasan pengelolaan keuangan terhadap pencegahan penyelewengan anggaran pada Pemerintah Kota Malang. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif. Sampel diambil dengan menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 65 responden. Regresi Linier Berganda sebagai teknik analisis dengan menggunakan SPSS Versi 25. Hasil penelitian menunjukkan bahwa pengaruh penerapan akuntansi sektor publik tidak berpengaruh terhadap pencegahan kecurangan, pengendalian internal juga tidak berpengaruh terhadap pencegahan kecurangan anggaran, sedangkan pengelolaan keuangan tidak berpengaruh terhadap pencegahan kecurangan anggaran. pengawasan berpengaruh positif terhadap pencegahan penipuan anggaran dan semua variabel tersebut mempunyai pengaruh yang besar terhadap pencegahan penipuan bila pengujian dilakukan secara bersamaan.
The Effect of Good Corporate Governance and Corporate Social Responsibility on Financial Performance Imron, Ali; Murdiansyah, Isnan
Journal of Economics Education and Entrepreneurship Vol 5, No 3 (2024): JEE, DECEMBER 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i3.12609

Abstract

This study, which focuses on data from IDX (Indonesia Stock Exchange) from 2017 to 2022, aims to explore the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of banks. The approach taken in this research is quantitative, as the analysis is based on numerical data that allows for an objective evaluation of the relationships between these variables. The findings of the study highlight the significant role of CSR in ensuring that companies, in addition to seeking profit, also consider the environmental and social impact of their operations. By adopting CSR practices, banks not only enhance their reputation but also contribute positively to the surrounding community and environment, which can ultimately lead to improved long-term financial performance. Furthermore, the study reveals a strong positive correlation between CSR and Return on Equity (ROE), indicating that banks with better CSR practices tend to experience higher financial returns. To analyze the data, the researchers apply several advanced statistical techniques, including regression analysis, which helps to explain the relationships between variables. They also conduct tests for autocorrelation, heteroscedasticity, multicollinearity, normality, and use descriptive statistics to ensure the reliability and validity of their results. These methods are crucial for confirming that the observed effects are statistically significant and not due to underlying data issues. By combining these rigorous techniques, the study provides valuable insights into how GCG and CSR practices can influence the financial outcomes of banks, with implications for both investors and policymakers who are looking to promote sustainable and ethical business practices in the banking sector.
Pengukuran Kinerja Pada Dinas Pertanian Dan Ketahanan Pangan Kabupaten Situbondo Dengan Metode Balanced Scorecard Amiruddin, Farihatul Muwaffiqoh; Murdiansyah, Isnan
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1772

Abstract

Kinerja sektor publik pada instansi pemerintahanan di kabupaten situbondo diukur dari kemampuannya dalam realisasikan E-SAKIP dengan kategori memuaskan pada tahun 2023. Penelitian ini bertujuan untuk mengukur kinerja organisasi pada Dinas Pertanian Dan Ketahanan Pangan Kabupaten Situbondo dengan menggunakan metode balanced scorecard. Balanced scorecard yang mempunyai empat perspektif yaitu, perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, yang terakhir perspektif pertumbuhan dan pembelajaran. Penelitian ini menggunakan metode kualitatif. Teknik analisis data penelitian ini menggunakan metode simpel random sampling yang ditujukan untuk perspektif pelanggan dan perspektif pertumbuhan dan pembelajaran yang disasarkan kepada para petani Kabupaten Situbondo dan pegawai dinas. Pada hasil analisis data keseluruhan pengukuran kinerja organisasi yang diukur dengan metode balanced scorecard dengan empat perspektif yaitu, perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, yang terakhir perspektif pertumbuhan dan pembelajaran semuanya memperoleh hasil yang cukup baik.
Pentingnya Spirit Pancasila Benteng Penahan Gempuran Artificial Intelligence Dalam Bisnis Dan Pendidikan Akuntansi Murdiansyah, Isnan; Slamet; Hamdani; As’ady, Mustofa
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 10 No 1 (2025): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v10i1.9301

Abstract

This research aims to analyze the implementation of the spirit and values of Pencasila in dealing with the negative impact of artificial intelligence on business and accounting education through internalizing the spirit and values of Pancasila in the curriculum and learning of accounting education. This research uses the doxique concept pioneered by Pierre Bourdieu as a unit of analysis to detect traces of the dominance of masculinity, the impact of artificial intelligence in accounting education, especially in the Auditing 1 course. The results of this research show that reconstruction in the Auditing 1 course is an alternative solution for internalizing and transferring the spirit and values of Pancasila in the learning model and accounting education curriculum
Pentingnya Spirit Pancasila Benteng Penahan Gempuran Artificial Intelligence Dalam Bisnis Dan Pendidikan Akuntansi Murdiansyah, Isnan; Slamet; Hamdani; As’ady, Mustofa
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 10 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v10i1.9301

Abstract

This research aims to analyze the implementation of the spirit and values of Pencasila in dealing with the negative impact of artificial intelligence on business and accounting education through internalizing the spirit and values of Pancasila in the curriculum and learning of accounting education. This research uses the doxique concept pioneered by Pierre Bourdieu as a unit of analysis to detect traces of the dominance of masculinity, the impact of artificial intelligence in accounting education, especially in the Auditing 1 course. The results of this research show that reconstruction in the Auditing 1 course is an alternative solution for internalizing and transferring the spirit and values of Pancasila in the learning model and accounting education curriculum
The Effect of Current Ratio and Debt to Equity Ratio on Return on Assets in Food Sub Sector Companies and the Beverages Listed in Indonesian Stock Exchange 2018-2022 Syarif, Abdul Hamid; Murdiansyah, Isnan
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9792

Abstract

The study investigates the impact of financial ratios on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Hypothesis testing indicates that neither the Current Ratio (CR) nor the Debt to Equity Ratio (DER) exert a statistically significant influence on Return on Assets (ROA) when considered individually. These findings imply that other variables, potentially beyond liquidity and capital structure, may have a more substantial effect on profitability. Future research should consider examining broader determinants such as managerial practices and market dynamics to attain a holistic understanding of profitability drivers. Employing longitudinal studies and incorporating a larger, more diverse sample size could enhance the robustness and generalizability of the research, offering valuable insights for industry stakeholders and academics.
SPECIAL RELATIONSHIP TRANSACTIONS AGAINST TAX AGGRESSIVENESS IN PROPERTY COMPANIES WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Afani, Moh.; Atika, Bunga Filsa; Cahya, Rama Putra Adi; Setyaningsih, Nina Dwi; Murdiansyah, Isnan
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 2 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i2.1872

Abstract

This study examines the effect of special relationship sales transactions and special relationship lending on tax aggressiveness with institutional ownership as a moderating variable. The data used in this study is secondary data taken from the annual financial statements of several property and real estate companies listed on the Indonesia Stock Exchange for 2020, 2021 and 2022. The sample in this study obtained 54 data from 18 selected companies using a purposive sampling technique. This study uses quantitative analysis methods, and the data analysis techniques used in this study are multiple regression equations and Moderated Regression Analysis (MRA). The results of this study indicate that Special Relationship Sales Transactions do not affect Tax Aggressiveness, while Special Relationship Lending Transactions have a positive effect on Tax Aggressiveness. Then Institutional Ownership cannot moderate the effect of special relationship sales transactions and special relationship lending transactions on tax aggressiveness.
The Measurement of Regional Government Financial Performance Using the Value for Money Principle Shidqi, Alfi Irsyad; Murdiansyah, Isnan
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3480

Abstract

The purpose of this study is to determine and analyze the financial performance of the local government of Banyuwangi Regency using the concept of value for money at the Regional Financial and Asset Management Agency of Banyuwangi Regency. The method used is descriptive qualitative, with primary and secondary data. Data analysis techniques use the concept of value for money with economic, efficient, and effective ratios. The results of this study state that the Banyuwangi Regency Government, through economic, efficiency, and effectiveness ratios in budget realization reports in the 2019-2022 period fully applies the principle of value for money.
Faktor-Faktor Mempengaruhi Kepatuhan Pembayaran Pajak (Studi Kasus Pengusaha Restoran di Kabupaten Lumajang) Murdiansyah, Isnan; Wahyuni, Nanik; Siswanto, Siswanto
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 5 No 01 (2020): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v5i01.731

Abstract

One of the local taxes that can support regional income is restaurant tax. Restaurant tax is a tax on services provided by restaurants. What is meant by a restaurant is a food and beverage provider facility that is free of charge, which also includes restaurants, cafeterias, canteens, food stalls, bars, and the like, including catering services. Restaurant tax is one of the potential local taxes in the future, because as Lumajang Regency develops, it starts to become a tourism destination city with the discovery of new tourist attractions, such as: B-29, Biting Sites and others, thus causing a large effect which marked the beginning of the growth of new shopping centers and the construction of cafes in the shopping center. This study aims to examine the factors that influence the compliance of tax payments for restaurant entrepreneurs in Lumajang. The results of this study provide empirical evidence that the application of the Tax Law does not have a significant positive effect on compliance with paying restaurant taxes, tax counseling does not have a significant positive effect and tax penalties have a significant positive effect and awareness of taxpayers has a significant negative effect on tax compliance.
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