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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Behavioral Accounting Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Muslimin Muslimin
UNIVERSITAS PEMBANGUNAN NASIONAL "VETERAN" JAWA TIMUR
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Industri Kosmetik GARIL RAHMASARI DEWI; Muslimin Muslimin
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 2 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i2.714

Abstract

Penelitian ini dilakukan untuk menguji pengaruh dari net profit margin, debt to asset ratio, total assets turnover, dan current ratio pada variabel dari perubahan laba untuk beberapa perusahaan industri kosmetik yang terdaftarkan pada Bursa Efek Indonesia. Metode analisis data yang dilaksanakan ialah dengan mempergunakan analisis regresi linear berganda. Hasil dari berlangsungnya penelitian ini memperlihatkan bahwa variabel current ratio memiliki nilai signifikan 0,001<0,05 maka current ratio berpengaruh terhadap perubahan laba, total assets turnover memiliki nilai signifikan 0,021<0,05 maka total assets turnover berpengaruh terhadap perubahan laba, dan net profit margin memiliki nilai signifikan 0,000<0,05 maka net profit margin berpengaruh terhadap perubahan laba. Sedangkan  debt to asset ratio memiliki nilai signifikan 0,104>0,05 maka debt to asset ratio tidak berpengaruh terhadap perubahan laba.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Nadya Safira Oktavilia; Muslimin Muslimin
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 8, No 5 (2021): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v8i5.2021.1054-1067

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang dapat mempengaruhi audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Faktor-faktor pada penelitian ini diproksikan dengan ukuran perusahaan, return on asset (ROA), dan ukuran Kantor Akuntan Publik (KAP). Penelitian ini menggunakan jenis penelitian kuantitatif dengan teknik analisis regresi linear berganda. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2019. Setelah melakukan teknik purposive sampling, jumlah perusahaan yang telah memenuhi kriteria sampel yang dibutuhkan adalah sebanyak 14 perusahaan. Berdasarkan hasil penelitian menunjukkan bahwa ukuran perusahaan dan return on asset (ROA) berpengaruh terhadap audit delay. Sedangkan ukuran Kantor Akuntan Publik (KAP) tidak berpengaruh terhadap audit delay.
PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA) Novia Eka Rahmadanty; Muslimin Muslimin
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.021 KB) | DOI: 10.33005/baj.v3i1.61

Abstract

The research purpose is to determine and empirically test the effect of auditor experience, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.
Pengaruh Integritas Dan Moralitas Pada Aparatur Desa Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi Empiris Pada Desa Di Kecamatan Tulangan) Alfian Rachmadi Raka Putra; Muslimin Muslimin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10352

Abstract

Penelitian ini bertujuan untuk menguji serta membuktikan bahwa terdapat pengaruh antara integritas dan moralitas terhadap pencegahan fraud. Populasi yang ada dalam penelitian ini terdiri dari 190 perangkat desa yang ada di seluruh desa di Kecamatan Tulangan. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling yang didasarkan pada kriteria tertentu. Analisis data penelitian menggunakan analisis regresi linier berganda dengan melalui software SPSS versi 27. Hasil penelitian ini menunjukkan bahwa integritas berpengaruh secara signifikan terhadap pencegahan fraud. Sedangkan, moralitas tidak berpengaruh secara signifikan terhadap pencegahan fraud. Penelitian ini memberikan implikasi kepada seluruh pemerintah desa di Kecamatan Tulangan terhadap masukan dan pertimbangan terkait dengan upaya pencegahan fraud dalam pengelolaan dana desa.
Analysis Of Factors That Influence Individual Taxpayer Compliance In Jombang Regency Aliza Karima; Muslimin Muslimin; Sofie Yunida Putri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6305

Abstract

The purpose of this study is to analyze the various factors that influence individual taxpayer compliance individual taxpayers in Jombang Regency. Understanding of tax regulations, WPOP awareness, suitability of tax rates, use of tax applications, and service quality are some of the factors that this study examined their influence on individual taxpayers compliance in Jombang Regency, which is the subject of this study. All individual taxpayers registered with the Jombang Primary Tax Service Office are the population in this study. The sampling strategy used is a simple random sampling of each taxpayer with a taxpayer identification number (Nomor Pokok Wajib Pajak - NPWP). The test was conducted on 100 respondents obtained from calculating the Slovin formula in determining the research sample. This study uses Partial Least Squares (PLS) as a statistical testing tool. Based on the results of the study, understanding of tax regulations does not influence individual taxpayers compliance; individual taxpayer's awareness influences individual taxpayer's compliance; suitability of tax rates influences individual taxpayer compliance; use of tax applications does not influence individual taxpayers compliance; and service quality influences individual taxpayers compliance.
Pengaruh Penggunaan Aplikasi Belanja Online, Gaya Hidup, dan Literasi Keuangan terhadap Perilaku Konsumtif Maha-siswa PTN di Kota Surabaya Aulia Wanda; Muslimin Muslimin
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6109

Abstract

This study examines the influence of the use of online shopping applications, lifestyle, and financial literacy on the consumptive behavior of students in four state universities in Surabaya. The problem raised is the high tendency to consummate students due to easy access to technology and different lifestyles and financial literacy skills. The purpose of the study was to analyze the contribution of these three variables in influencing consumptive behavior. The method used was a quantitative approach with data collection through a closed questionnaire distributed online, and data analysis using SmartPLS to test the relationship between variables. The results of the study showed that the use of online shopping and lifestyle applications had a significant effect on students' consumptive behavior, while financial literacy had a significant negative influence. These findings confirm that the ease of online shopping and consumptive lifestyles can increase consumptive behavior, but good financial literacy can suppress these tendencies. In conclusion, optimal financial literacy management is important to control consumptive behavior among students who actively use online shopping applications.
Co-Authors Alfian Rachmadi Raka Putra Aliza Karima Aulia Wanda GARIL RAHMASARI DEWI Nadya Safira Oktavilia Novia Eka Rahmadanty Sofie Yunida Putri