Article Per Year (5 Year)
p-Index From 2021 - 2026
5.495
P-Index
This Author published in this journals
All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Riset Akuntansi Aksioma Organum: Jurnal Saintifik Manajemen dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) International Journal of Business, Economics, and Social Development e_Jurnal Ilmiah Riset Akuntansi KOPEMAS
DEWI DIAH FAKHRIYYAH
Fakultas Ekonomi Dan Bisnis, Universitas Islam Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 48 Documents
Search

 1   2   3   4   5 
Analisis Pengaruh Inflasi, Produk Domestik Bruto (PDB), dan Bank Indonesia Rate (BI Rate) Terhadap Indeks Harga Saham Gabungan (IHSG) di Indonesia Periode 2017-2021 Arini Mafaza; Nur Diana; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of inflation, Gross Domestic Product (GDP), and Bank Indonesia Rate (BI Rate) on the Composite Stock Price Index (IHSG) in Indonesia for the period 2017-2021. The independent variables in this study are inflation, gross domestic product, and Bank Indonesia rate, while the dependent variable is the composite stock price index. This research is a correlational research with a quantitative approach. The data used in this study are secondary data obtained from the Bank Indonesia (BI) and Indonesia Stock Exchange (IDX) websites. Sampling using purposive sampling method. The data analysis used is multiple linear regression analysis using SPSS. The results showed that inflation, gross domestic product, and Bank Indonesia rate had a significant effect on the composite stock price index. Inflation has no significant effect on the composite stock price index, gross domestic product and Bank Indonesia rate have a positive and significant effect on the composite stock price index.Keywords: Inflation, gross domestic product, bank indonesia rate, composite stock price index 
Pengaruh Adversity Quotient, Efikasi Diri, dan Need For Achievement Terhadap Intensi Berwirausaha Mahasiswa (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Asmi Zuri Nawu; Nur Diana; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out how much influence the adversity quotient, self-efficacy, and need for achievement have on student entrepreneurial intentions. The method used in this research is purposive sampling. The independent variables are adversity quotient, self-efficacy, and need for achievement, while the dependent variable is entrepreneurial intention. The number of samples used in this study were 89 respondents with the criteria of active undergraduate students at the Faculty of Economics and Business in 2019 and 2020 who had taken entrepreneurship courses and were not running a private business. The analytical method used is multiple linear regression test, instrument test, normality test, classical assumption test, and hypothesis testing using SPSS software. The results in this study indicate that adversity quotient has a significant positive effect on entrepreneurial intention, self-efficacy has a significant positive effect on entrepreneurial intention, and need for achievement has a significant positive effect on entrepreneurial intention. This research contributes to the theory of planned behavior.Keywords: Adversity quotient, self-efficacy, need for achievement, entrepreneurial intention. 
Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, dan Good Corporate Governance Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi pada Desa di Kecamatan Pandaan) Surya Saida; Maslichah Maslichah; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically examine the effect of financial reporting compliance, internal control systems, whistleblowing systems and good corporate governance on the prevention of village fund management fraud in Pandaan District, Pasuruan Regency. This research is a quantitative research, the source of data in this study using primary data obtained through distributing questionnaires. The sampling technique in this study used a purposive sampling technique, so that a sample of 79 respondents was obtained consisting of village heads, village secretaries, heads of planning affairs, heads of general affairs, heads of financial affairs, heads of development affairs in 14 villages in Pandaan District, Pasuruan Regency. The results of this study indicate that compliance with financial reporting, internal control systems, and the whistleblowing system have a positive effect on preventing fraud in managing village funds. Meanwhile, good corporate governance has no effect on preventing fraud in managing village funds.Keywords: Financial reporting compliance, internal control system, whistleblowing system, good corporate governance, fraud prevention
The Effect of Dividend Policy, Profitability, Cash Holding and Good Corporate Governance on Company Value (Case Studies on IDX BUMN20 Companies Listed on the Indonesia Stock Exchange in 2018-2021) Deonisio Jeremias Catedralino Soares de Araújo; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Nilai perusahaan merupakan salah satu bagian penting dalam perusahaan untuk menarik para investor dalam berinvestasi, karena investor cenderung menanamkan modalnya pada perusahaan yang memiliki nilai perusahaan baik supaya return yang didapat juga baik. Penelitian ini bertujuan untuk mengetahui secara simultan maupun parsial pengaruh kebijakan dividen, profitabilitas, cash holding dan good corporate governance terhadap nilai perusahaan. Metode penelitian yang digunakan dalam penelitian ini merupakan kuantitatif korelasional dengan menggunakan laporan tahunan perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan beberapa kriteria yang sudah ditentukan sehingga diperoleh sebanyak 9 perusahaan dari total 30. Data diuji menggunakan aplikasi SPSS tipe 14. Hasil dari penelitian ini menjelaskan bahwa secara simultan kebijakan dividen, profitabilitas, cash holding dan good corporate governance berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, akan tetapi kebijakan dividen, cash holding dan good corporate governance tidak berpengaruh terhadap nilai perusahaan secara parsial. Manfaat dari penelitian ini secara praktis bagi perusahaan, penelitian ini diharapkan dapat memberikan kontribusi dalam mengoptimalkan nilai perusahaan. Bagi investor, menyumbangkan ide atau literasi untuk melakukan studi dan pengetahuan tentang valuasi perusahaan yang akan didanai. Bagi pemerintah, menjadi tolak ukur bagi Kementerian BUMN untuk mengetahui hasil privatisasi.Kata kunci : Kebijakan Dividen, Profitabilitas, Cash Holding, Good Corporate Governance, Nilai Perusahaan
Analisis Penerapan Akuntansi Keuangan Berdasarkan PSAK NO 1 pada Badan Usaha Milik Desa (BUMDes) di Desa Pandesari Kecamatan Pujon Kabupaten Malang Maulidia Nur Zahrotun Na’imah; Nur Diana; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the application of financial accounting at the BUMDes Pandemasmulya in Pandesari Village, Pujon District, Malang Regency. The researcher uses a qualitative descriptive type of research. The unit analysis used in this study includes President Director of BUMDes and Treasurer of BUMDes. The types and resources of data are primary data and secondary data obtained directly from BUMDes Pandemasmulya office. Data collection techniques using documentation and interview. Bumdes Pandemasmulya does not present balance sheets, reports on changes in equity and notes on financial statements. This BUMDes only presents daily cash reports, profit and loss reports and cash flow reports. The result of study that the financial statements and income statements of BUMDes Pandemasmulya were not in accordance with PSAK No. 1. Keywords: BUMDes, Application of Financial Accounting, PSAK No.1
Pengaruh Kepemimpinan Kepala Desa dan Pengetahuan Perpajakan Terhadap Kepatuhan Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tunggulwulung Kecamatan Pandaan Kabupaten Pasuruan) Nafida Hilda Ramadhani; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the influence of village head leadership, tax knowledge on community compliance in paying land and building taxes. This research method uses quantitative research with a Likert scale 5 questionnaire data collection technique to the community in Tunggulwulung Village, Pandaan District, Pasuruan Regency. For data analysis methods using multiple linear regression analysis. This study used a sample of 97 based on the slovin formula. based on the results obtained by the researcher, it can be proved that the village head's leadership and knowledge of taxation have a positive effect on community compliance in paying land and building taxes, which means that the higher the village head's leadership and knowledge of taxation, the higher the community's compliance in paying land and building taxes in the Tunggulwulung Village, District Pandaan, Pasuruan Regency.Keywords: Village head leadership, tax knowledge, community compliance in paying land and building taxes
Analisis Penerapan Pengendalian Internal Dalam Mendeteksi Serta Mencegah Kemungkinan Adanya Tindakan Fraud Pada UMKM Sherly Aulia Absari; M. Cholid Mawardi; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of implementing internal control at two MSME locations by explaining aspects of internal control implemented by business actors to prevent fraud in two UMKM in Malang City as a form of comparison between one business and another. This research is descriptive research using a qualitative approach. The data collection method was carried out by means of observation and interviews with related parties. Based on the results of the study, several aspects of internal control implemented by business owners for each MSME have been implemented well, but some are still not good enough. The implementation of internal control at UMKM A has been carried out quite well due to the values of integrity and ethics, which have created a good working bond between employees and owners in managing regulations and policies to achieve common goals. Meanwhile, the implementation of internal control in MSMEs B is still not good because there are still a number of things that have not been implemented properly, such as the authority and division of employee responsibilities, because there is no clear division of tasks and responsibilities and there are no written regulations governing this matter. By implementing policies, training, supervision, and creating a good work environment, owners will be able to detect fraud early on, increase employee compliance, increase openness and transparency, and build trust so as to prevent fraud in MSMEs.Keywords: Business management, internal control, MSMEs, and fraud.
Pengaruh Informasi Akuntansi, Likuiditas, Leverage Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Anggraini Agustina; Nur Diana; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The phenomena of this research is the increase in investment in the manufacturing sub-sector that occurred in the 2021-2022 period. The increase in investment that occurs indicates an increase in investment that occurs on the Indonesian stock exchange so that it will have an impact on increasing stock prices. The increase in stock prices that occur can be influenced by several factors such as accounting information, liquidity, leverage so that in this study it can be explained whether accounting information, liquidity, leverage affect stock prices. The purpose of this study was to determine the effect of accounting information, liquidity, leverage on stock prices in manufacturing companies. Signal theory is the theory used in this study because signal theory is an action taken by a company to provide clues to investors about the company's prospects. The method in this study uses quantitative. Data collection uses the documentation method by taking financial report data published by manufacturing companies on the Indonesian stock exchange for the 2018-2021 period. Three hypotheses were tested using multiple linear regression analysis. The results of this study indicate that accounting information, liquidity, and leverage affect stock prices in manufacturing companies listed on the Indonesian stock exchange in 2018-2021Keywords: Accounting information, liquidity, leverage, stock price, signal theory
Pengaruh Integritas Mahasiswa Motivasi Belajar Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Hanik Masruroh; Nur Diana; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence of the influence of student integrity, learning motivation, understanding of accounting and misuse of information technology on academic fraud behavior. The location of this research was accounting students at Brawijaya University, Islamic University of Malang, State University of Malang, Islamic University of Maulana Malik Ibrahim Malang. The sample method used is the purposive sampling method and uses the slovin technique in calculating the number of samples so that a total of 88 respondents are obtained. The results of this study state that Student Integrity, Learning Motivation, Accounting Understanding and Misuse of Information Technology have a simultaneous effect on academic fraud behavior. Student Integrity partially has a positive and significant effect on academic fraud behavior, Learning Motivation partially has no effect and is not significant on academic fraud behavior, Accounting Understanding partially has a positive and significant effect on academic fraud behavior, Information Technology Misuse partially has a positive and significant effect on academic cheating behavior.Keywords: Student integrity, learning motivation, understanding of accounting, misuse of information technology, academic fraudulent behavior. 
Pengaruh Kompetensi, Akuntabilitas, Pengendalian Internal dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Dana Desa Kebonagung Malang Ratieh Aldela Megaayu I; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explain the influence of competence, accountability, internal control and community participation on the effectiveness of village fund management in Kebonagung Malang. This research uses quantitative research methods. The data analysis method used is multiple linear regression analysis. Sources of data in this study were primary data using questionnaires and assessed with a Likert scale obtained from Kebonagung Malang Village apparatus, totaling 40 people. Sampling was carried out using purposive sampling method. The results of this study indicate that the variables of competence, accountability, internal control and community participation have a positive effect on the effectiveness of managing village funds.Keywords: Competence, accountability, internal control, community participation, effectiveness of village fund management
Co-Authors Afifah, Zulfa Ahsani Taqwiem Albaasith, Shooma Fikri Amani, Muhammad Hilal Ronal Anggraini Agustina Anggriani, Lailla Arini Fitria Mustapita Arini Mafaza Arista Fauzi Kartika Sari Ashari, Ahmad Aziz Santoso Asmi Zuri Nawu Bambang Purnomosidhi Bela Safira Chori’ah Wahyu Yulianingsih cindy karisma Damayanti, Lucky Ayu de Araújo, Deonisio Jeremias Catedralino Soares Deonisio Jeremias Catedralino Soares de Araújo Dewi, Anastasya Vivian Risna Dwiyani Sudaryanti Fawwaz, Naufal Hanik Masruroh Imam Subekti Irma Hidayati Islami, Putri Madania karisma, cindy Karisma, Raka Yudha Laili, Siela Saadatul Lailla Anggriani Lia Mardiya Ninsih Lucky Ayu Damayanti M. Cholid Mawardi Mafaza, Arini Mardhani Susilawati Maslichah, Maslichah Masruroh, Hanik Maulidia Nur Zahrotun Na’imah Moh. Amin Moh. Amin Mohammad Rizal Murid, Yanuar Nafida Hilda Ramadhani Ninsih, Lia Mardiya Noor Shodiq Askandar Nur Diana Nur Diana Ramadhani, Nafida Hilda Rasendriya, Renata Ucca Regina Ratieh Aldela Megaayu I Sari, Nadia Amelia Pratiya Sherly Aulia Absari Sholihatun Sholihatun Sholihatun Sholihatun Siela Saadatul Laili Sudarmiatin Surya Saida Susilawati, Mardhani Via Amiria Wulandari, Wike Yanuar, Salwa Shabuha Yekti, Muhammad Yoga Pratita Yuni Susanti Yuni Susanti Yuni Wulandari Yuni Wulandari Yunita, Seri Zulfa Afifah