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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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The Influence of Tax Payer Compliance on Tax Revenue Moderated by Tax Audit Yanuar, Salwa Shabuha; 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 aims to analyze the effect of taxpayer compliance on tax revenues which is moderated by tax audits at KPP Pratama Singosari. This research was conducted using a quantitative approach with a questionnaire as the research instrument. The research sample in this study was 130 taxpayers using a sampling technique using the Slovin formula and purposive sampling method. Data analysis was carried out using moderated regression analysis using the SmartPls version 4 program. The research results show that taxpayer compliance has a significant effect on tax revenue. Tax audits do not have a significant effect on tax revenues. However, tax audits can moderate taxpayer compliance with tax revenues. The results of this research are expected to develop a theory of compliance for taxpayers and help monitor the results of existing policies. It is also hoped that the research results can provide insight or material for implementing compliance theory in social life, especially for taxpayers.Keywords: Taxpayer compliance, tax revenue, tax audit.
Pengaruh Integritas Mahasiswa Motivasi Belajar Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Masruroh, Hanik; 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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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. 
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) de Araújo, Deonisio Jeremias Catedralino Soares; 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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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
Pengungkapan Tanggung Jawab Sosial Perusahaan dan Tata Kelola Perusahaan yang Baik Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Dewi, Anastasya Vivian Risna; 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 aims to analyze and explain the relationship between Corporate Social Responsibility and Good Corporate Governance on company value with profitability as an intervening variable. The population of this research is banking companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling and a sample of 15 banking companies was obtained. The data analysis method in this research is quantitative data analysis using SmartPLS with hypothesis testing using the bootstrapping resampling method. The research results show that the Corporate Social Responsibility variable has no effect on company value, Good Corporate Governance has an effect on company value, Corporate Social Responsibility and Good Corporate Governance have no effect on profitability, profitability has an effect on company value, and profitability cannot mediate Corporate Social Responsibility and Good Corporate Governance.Keywords: Corporate social responsibility, good corporate governance, profitability, company value.
Analisis Pengaruh Inflasi, Produk Domestik Bruto (PDB), dan Bank Indonesia Rate (BI Rate) Terhadap Indeks Harga Saham Gabungan (IHSG) di Indonesia Periode 2017-2021 Mafaza, Arini; 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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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 
Transparansi Anggaran dan Kesadaran Pajak Terhadap Kepatuhan Pajak Islami, Putri Madania; Askandar, Noor Shodiq; 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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Tax compliance is a condition where taxpayers fulfill their tax obligations according to applicable regulations. The purpose of this research is to determine and explain the influence of budget transparency and tax awareness on tax compliance. The research methodology used is quantitative, employing numerical data. The population studied consists of individual taxpayers registered at the North Malang Primary Tax Office. The sample in this study was selected using Accidental Sampling, with a sample size of 100 respondents determined using Slovin's formula. The research utilizes primary data analysis and multiple linear regression, with hypothesis testing conducted using SPSS Version 29. The results of the study indicate that budget transparency and tax awareness have a significant and positive influence on tax compliance. This research supports the attribution theory and the Theory of Planned Behavior (TPB).Keywords: budget transparency, tax awareness, tax compliance.
Pengaruh Literasi Keuangan, Sikap Keuangan, Perilaku Keuangan, dan Kepribadian Terhadap Kinerja UMKM (Studi Kasus di Kabupaten Blitar) Ashari, Ahmad Aziz Santoso; 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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This research aims to determine whether the independent variables of financial literacy, financial attitude, financial behavior, and personality have an influence on the dependent variable of SME (Small and Medium Enterprises) performance in the Blitar Regency area. The research employs a correlation research method with a descriptive approach. The total number of respondents is 103 individuals. Using descriptive analysis and multiple linear regression analysis, the findings indicate that financial literacy, financial attitude, financial behavior, and personality collectively have an impact on SME performance. Based on hypothesis testing using partial tests (t-test), it can be concluded that financial literacy has a positive influence on the performance of Micro, Small, and Medium Enterprises (MSMEs). Conversely, financial attitude does not have a significant influence on SME performance. Financial behavior does not significantly affect SME performance. Meanwhile, personality has a significant influence on SME performance.Keywords : Financial literacy, financial attitude, financial behavior, financial, personality, business performance
The Moderation Effect of Corporate Governance Mechanisms on The Relationship Between Capital Structure and Company Performance (Empirical Study on Insurance Companies Listed on The Indonesian Stock Exchange 2019 – 2022) Wulandari, Wike; Sudaryanti, Dwiyani; 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 significance of Company Performance extends to enhancing shareholder value, boosting employee morale, solidifying industry standing, intensifying market competition, fulfilling stakeholder expectations, and adhering to regulatory standards. Enhanced performance not only elevates the prosperity of shareholders but also augments the company's overall value. This study aims to investigate the impact of Capital Structure on Company Performance, emphasizing the moderating effect of Corporate Governance mechanisms. A quantitative approach is adopted, and the research relies on secondary data obtained from the Indonesia Stock Exchange (IDX) for this correlational analysis. The analysis encompasses annual report data from financial entities within the insurance sub-sector from 2019 to 2022, incorporating 68 datasets. The selection of these samples was conducted through a purposive sampling technique. SmartPLS 3.0 was used as this investigation's analytical instrument, employing Partial Least Square (PLS) path analysis. The outcomes indicated a minimal effect of Capital Structure on Company Performance. Moreover, the research ascertained that the effect of Capital Structure, as quantified by the debt-asset ratio (DAR), on Company Performance, assessed through the Return on Assets (ROA), remains insignificant even when considering the moderating variable of Commissioner's Size. The effect of capital structure (DAR) on company performance (ROA) with board size as a moderating variable is insignificant. 4. Capital Structure (DAR) on Company Performance (ROA) with Audit Committee Size as Moderating Variable's effect is insignificant.Keywords: Corporate governance, capital structure, company performance
SOSIALISASI GAYA HIDUP SEHAT DI ERA NEW NORMAL BERDASARKAN PROTOKOL KESEHATAN SEBAGAI UPAYA PENCEGAHAN PENULARAN COVID-19 DI BERBAGAI DESA Dewi Diah Fakhriyyah
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2020
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Era New Normal merupakan masa peralihan dari masa pandemi Covid-19 ke masa New Normal. Memasuki era ini, masyarakat diharapkan mampu beradaptasi dengan keadaan atau kebiasaan yang sangat berbeda dengan sebelumnya. Masyarakat harus mematuhi protokol kesehatan dalam aktivitas sehari-hari seperti menggunakan masker, rajin mencuci tangan sabun, menjaga jarak fisik (physical distancing), dan menghindari kerumunan. Masih rendahnya kesadaran masyarakat untuk mematuhi protokol kesehatan telah menimbulkan dampak peningkatan kasus Covid-19. Hingga 4 Agustus 2020 tercatat kasus Covid-19 sebanyak 115.056 orang positif secara nasional dengan jumlah kematian sebanyak 5.388. Kami melakukan sosialiasi gaya hidup sehat di era new normal pada masyarakat desa khususnya karena kurangnya fasilitas dan pengetahuan masyarakat. Beberapa hal yang kami sosialisasikan adalah kegiatan pembagian masker dan brosur gaya hidup sehat pada warga yang beraktivitas di luar rumah, sosialisasi pembuatan hand sanitizer alami di sekolah, edukasi cuci tangan yang baik dan benar, penempelan pamflet bahaya virus Covid-19 dan pencegahannya,  melakukan senam sehat dengan warga, dan penyemprotan desinfektan di tempat umum. Hasil kegiatan ini adalah meningkatkan kesadaran dan kepatuhan masyarakat untuk hidup sehat sesuai protokol kesehatan dan terlaksananya penyebaran virus Covid-19.
Exploring The Foreign Market Entry Strategy from Ornamental Plant SME in Batu City Fakhriyyah, Dewi Diah; , Sudarmiatin
International Journal of Business, Economics, and Social Development Vol 5, No 4 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.799

Abstract

This research examines the importance of exploring foreign market entry strategies for Small and Medium Enterprises (SMEs) by a case study of Creative Kokedama, an SME that developed product innovations from ordinary flowering plants into ornamental plant kokedama and successfully penetrated the Japanese market, the country origin of kokedama. The research findings indicate that the main motivation for Creative Kokedama to expand into the international market is intrinsic motivation. The owner reasoned that kokedama plant crafts originated from Japan, so she wanted to bring kokedama back to Japan. She has his own satisfaction when she is able to bring kokedama to the Japanese market. That motivation can related to psychological factors, such as the desire for self-development and global recognition, as well as ethnocentrism, which is pride in local cultural values reflected in the kokedama products. The entry mode chosen is direct exporting, which does not go through an intermediary, but directly to foreign buyer. Japan was chosen as the export destination country because Japan is the origin country of kokedama. Although previously it had also exported to Malaysia, Brunei Darussalam, and Singapore. Selection of export destination country can be related to pull factor theory in internationalization, Japan as the country of origin for kokedama, may have a high appreciation for products with unique approaches or modifications. This research contributes to the literature on SME internationalization strategies by offering insights into the importance of the combination of product innovation and intrinsic motivation especially psychological factors in achieving export success. Moreover, these findings can also serve as practical guidance for other SMEs looking to enter the global market through innovation and locally value-based strategies.
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