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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

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Analisis Pengaruh Corporate Social Responsibility, Corporate Governance, Kualitas Audit Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2021) Bela Safira; 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

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Abstract

Financial reports are a benchmark for companies in carrying out their operational activities so that financial reports become a medium of communication between internal and external parties. Therefore, the financial reports produced by the company must have integrity, namely to fairly and fully disclose all of the company's financial activities. However, it is not uncommon for companies to manipulate financial statements to maintain a good image for the company. This study aims to obtain empirical evidence of the influence of corporate social responsibility, corporate governance, audit quality, and company size on the integrity of financial statements. The independent variables in this study are corporate social responsibility, corporate governance consisting of audit committees, institutional ownership, independent commissioners and managerial ownership, audit quality, and company size. While the dependent variable is the integrity of the financial statements. The sample for this research is a company listed on the IDX for the mining sector for 3 years from 2019 to 2021. The sample was obtained using a purposive sampling method. This type of research is a quantitative research using secondary data. The research data was analyzed using multiple linear regression analysis. The results of this study are corporate social responsibility, institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements. Company size has a significant negative effect on the integrity of financial statements. And the audit committee, independent commissioners and audit quality have no effect on the integrity of financial statements.Keywords : Corporate social responsibility, corporate governance, audit quality, size, integrity financial statement.
Pengaruh Literasi Keuangan, Persepsi Kegunaan, dan Kemudahan Penggunaan pada Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa FEB Unisma Tahun 2019) Lailla Anggriani; 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

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This research aims to analyze the influence of financial literacy, perceived usefulness, and ease of use on the intention to use Quick Response Code Indonesian Standard (QRIS) in financial transactions. A quantitative correlational method was employed for this study. The research sample consisted of 90 active students from the Faculty of Economics and Business at the Islamic University of Malang in 2019. Data were collected using a questionnaire distributed through Google Form. Multiple linear regression analysis was utilized as the data analysis method. The research results revealed a significant influence of financial literacy, perceived usefulness, and ease of use on the intention to use QRIS in financial transactions. The implications of this study provide theoretical and practical contributions to the understanding of QRIS usage based on the Technology Acceptance Model (TAM) theory for students, academics, Bank Indonesia, and for QRIS user services.Keywords: Financial literacy, perceived usefulness, ease of use, intention to use, Quick Response Code Indonesian Standard (QRIS), financial transactions.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah di Desa Se-Kecamatan Tambak Gresik Jawa Timur Via Amiria; 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

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The purpose of this study was to determine the effect of using regional financial accounting information systems and internal control systems on the quality of local government financial reports in a village, Tambak Gresik District, East Java. This research uses primary data in the form of questionnaire results. While the informants Head of the Financial Subdivision of the Regional Work Unit (SKPD), the Treasurer of each regional work unit (SKPD), the Accounting/Bookkeeping/Finance Staff of the Regional Work Unit (SKPD), and the Head of Administration/Work Unit Secretary Regional Devices (SKPD). This study used a non-probability sampling technique, namely purposive sampling with a total population of 52 respondents. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that the utilization of regional financial accounting information systems and internal control systems has a partial effect on the quality of local government financial reports.Keywords: Utilization of regional financial accounting information systems, internal control systems, quality of local government financial reports
Pengaruh Literasi Keuangan, Persepsi Kegunaan, dan Kemudahan Penggunaan pada Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa FEB Unisma Tahun 2019) Anggriani, Lailla; Diana, Nur; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research aims to analyze the influence of financial literacy, perceived usefulness, and ease of use on the intention to use Quick Response Code Indonesian Standard (QRIS) in financial transactions. A quantitative correlational method was employed for this study. The research sample consisted of 90 active students from the Faculty of Economics and Business at the Islamic University of Malang in 2019. Data were collected using a questionnaire distributed through Google Form. Multiple linear regression analysis was utilized as the data analysis method. The research results revealed a significant influence of financial literacy, perceived usefulness, and ease of use on the intention to use QRIS in financial transactions. The implications of this study provide theoretical and practical contributions to the understanding of QRIS usage based on the Technology Acceptance Model (TAM) theory for students, academics, Bank Indonesia, and for QRIS user services.Keywords: Financial literacy, perceived usefulness, ease of use, intention to use, Quick Response Code Indonesian Standard (QRIS), financial transactions.
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Rasendriya, Renata Ucca Regina; Diana, Nur; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research was conducted to determine the influence of Intellectual Capital on Company Value with Profitability as an Intervening Variable (Empirical Study of Banking Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2023). The sampling technique used purposive sampling by knowing the company value and proxied by Price To Book Value (PBV) and a sample of 40 companies was obtained. The data analysis method in this research is quantitative data analysis using a Causality design, using the PLS (Partial Least Square) path analysis method with SmartPLS 3. The results of the research show that the intellectual capital variable consists of Value Added (VA), Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Intellectual Coefficient (VAICTM). The Intellectual Capital variable has no effect on the Company Value variable. Meanwhile, the Intellectual Capital variable has an effect on the Profitability variable, while the Profitability Variable has no effect on the Company Value variable. Meanwhile, the Profitability variable does not mediate the influence of Intellectual Capital on Company Value.Keywords: Intellectual capital, company value, profitability
Dampak Penerapan Corporate Social Responsibility (CSR) dan Karakteristik Bank Pada Kinerja Perbankan Albaasith, Shooma Fikri; Mawardi, M. Cholid; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The purpose of this research is to find out and analyze how the influence of Corporate Social Responsibility and bank performance affects the performance of banks listed on the Indonesia Stock Exchange and the Financial Services Authority. This research uses a quantitative approach. The research location was carried out on banking companies listed on the Indonesia Stock Exchange and the Financial Services Authority for the period 2019-2022 on the pages www.idx.go.id and https://www.ojk.go.id/en/Default.aspx. Sampling was done based on the purposive sampling method with predetermined criteria resulting in 52 samples. The results of the study state that Corporate Social Responsibility has a positive effect on the bank's financial performance, but does not affect the bank's non-financial performance. As for bank characteristics, it has a positive effect on the bank's financial and non-financial performanceKeywords: corporate social responsibility and bank characteristics
Gaya Kepemimpinan, Komunikasi, dan Sumber Daya Manusia yang Mempengaruhi Perkembangan E-Budgeting di Sektor Publik (Studi Kasus pada Badan Keuangan dan Aset Daerah Kota malang) Yunita, Seri; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research analyzes the influence of leadership style, communication, and human resources on the development of e-budgeting in the public sector at the Regional Finance and Asset Agency (BKAD) of Malang City. This research uses a quantitative approach with a correlational method, and Primary data used in this study is data collected from questionnaires and calculated on a Likert scale. The SPSS program was used to process the data in this study, the sample of this research is employees of BKAD Malang City who were involved in implementing e-budgeting and accounting managers totaling 60 respondents through questionnaires given to BKAD employees in Malang City. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously, leadership style, communication, and human resources had a positive effect on the development of e-budgeting in BKAD Malang City. Partially, leadership style, communication and human resources each have a positive effect on the development of e- budgeting.Keywords: E-budgeting, leadership style, communication, human resources, public sector.
Pengaruh Ukuran Perusahaan, Kinerja Keuangan, dan Kepemilikan Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Indeks LQ-45 yang Terdaftar di Bursa Efek Indonesia pada Periode 2019 – 2021) Ninsih, Lia Mardiya; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aimed to investigate the impact of institutional ownership, firm size, and financial success on disclosure of social responsibility. Using a quantitative methodology, this investigation. The LQ-45 Index businesses listed on the Indonesia Stock Exchange for the 2019–2021 period were the focus of this research, which was carried out at www.idx.go.id. The investigation will start in September 2022 and continue until it is finished. The LQ-45 index businesses listed on the Indonesia Stock Exchange from 2019 to 2021 make up the study's population. To collect 21 samples, sampling was done using a purposive sampling technique and preset criteria. According to the study's findings, institutional ownership, financial performance, and company size all have a substantial impact.Keywords: Company size, financial performance, institutional ownership and disclosure of corporate social responsibility
Pengaruh Kepemimpinan Kepala Desa dan Pengetahuan Perpajakan Terhadap Kepatuhan Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tunggulwulung Kecamatan Pandaan Kabupaten Pasuruan) Ramadhani, Nafida Hilda; Sudaryanti, Dwiyani; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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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 Minat Mahasiswa Unisma Terhadap Penggunaan E-wallet Dengan Mempertimbangkan Persepsi Kemanfaatan, Persepsi Kemudahan dan Persepsi Kepercayaan Amani, Muhammad Hilal Ronal; Amin, Moh.; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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E-wallet is an electronic money transfer system that runs on an application. In this research, the ShopeePay e-wallet was used to see the interests and views of UNISMA students in using e-wallets regarding ease of use, usefulness, and confidence in use. The approach in this research is descriptive quantitative because the focus is on evaluating theory through measuring numerical variables and analyzing statistical data using SPSS. Surveys are used to collect and analyze the data. When using a survey approach, data is collected from specific scientific sources (not artificial), but the process is handled by researchers using tools such as questionnaires and interviews. The results and conclusions show that at the Islamic University of Malang, students' enthusiasm for using the ShopeePay e-wallet is not influenced by their perception of how useful the wallet is. The interest of the Islamic University of Malang students in using the ShopeePay electronic wallet is not influenced by their perception regarding ease of use. Students of the Islamic University of Malang have a good and large influence on their overall interest in using the ShopeePay electronic wallet, this is influenced by their perception of trust.Keywords: Analysis of student interest, perceived benefits, perceived ease, perceived trust, e-wallet.
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