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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Sebatik Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Bisnis dan Kewirausahaan El-Aswaq e_Jurnal Ilmiah Riset Akuntansi JAS (Jurnal Akuntansi Syariah)
Siti Aminah Anwar
Univeristas Islam Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH NAMLEA (Studi Pada RSUD Namlea Kab.Buru Provinsi Maluku) Siti Ratna Pelupessy; Junaidi Junaidi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the waste treatment process is carried out and how environmental cost accounting is applied to a hospital. This research was conducted at the Namlea Regional General Hospital, Kab. Hurry up. This research was conducted using a qualitative approach with a descriptive approach. Data analysis was carried out based on information related to environmental costs, identified environmental costs, prepared a proposed environmental cost report, and analyzed the social responsibility of the Namlea Regional General Hospital. The results of the study indicate that the Namlea Regional General Hospital has carried out waste management properly which can be proven by the absence of internal and external failure costs incurred by the hospital. In relation to the implementation of environmental cost accounting, the hospital has not yet implemented reporting that is specifically related to environmental cost accounting. This is evidenced by the absence of special reports related to environmental costs. Researchers identify, classify, and propose environmental cost reports based on the environmental cost theory developed by Hansen and Mowen. With a special report related to environmental costs, it is hoped that it will facilitate the management of the Namlea Regional General Hospital in making decisions regarding environmental costs and can provide information to stakeholders that the hospital has been responsible for maintaining environmental health.Keywords : Accounting, environmental cost, environmental cost report
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada PT Niaga Nusa Abadi Depo Bima) Dwi Wulandari; Dwiyani Sudaryanti; Siti Aminah Anwar
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

The purpose of this study is to test the effect of the internal control system accounting information system on the company's performance. The sample in this study was 25 respondents, with a total population of 113 PT employees. Niaga Nusa Abadi Bima Depot. The sampling technique in this study used the Purposive sampling Method, using primary data from the distribution of questionnaires which were then analyzed by an analysis method in the form of multiple linear regression analysis with the SPSS statistical program version 25. The results of the research show that the accounting information system and internal control system have a positive effect on the company's performance.Keywords: Accounting information system, internal control system and company performance
PENGARUH KEPEMIMPINAN KEPALA DESA DAN KESADARAN MASYARAKAT TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Kasus Pada Kelurahan Desa Permanu Kecamatan Pakisaji Kabupaten Malang) Sindi Kurniawati; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the influence of village head leadership, public awareness of community compliance in paying land and building taxes. The research method used is quantitative research with published data collection techniques such as 5 to people who are taxpayers on land and buildings in Permanu Village, Pakisaji District, Malang Regency and for data analysis methods using multiple linear regression. In this study using a sample of 97 based on calculations using the Slovin formula. From the results obtained, researchers can prove that there is a simultaneous and simultaneous influence between the leadership of the village head, public awareness of community compliance in paying land and building taxes in Permanu Village, Pakisaji District, Malang Regency. Keywords: Village Head Leadership, and Community Awareness, Community Compliance.
ANALISIS DAMPAK COVID-19 TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN LQ-45) Dita Dieni Khoirunisa; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to analyze how the impact before and after the emergence of Covid-19 on the return of shares in LQ-45 companies. Samples from this study are companies included in Lq-45. Sampling in this study using purposive sampling techniques by setting several criteria. This research is focused on the window period of 3 days before and 3 days after the entry of Covid-19, namely on March 2, 2020. The paired sample t-test test was used as an analysis of the data of this study. From the research that has been done it is known that there is no impact resulting from the presence of Covid-19 it is known from the value of sig (2-tailed) of 0.644.where sig (2-tailed) > 0.05 then  accepted and rejected.Keywords: Covid-19, Return, Lq-45, Event study.
MAKNA LABA BAGI PETANI KOPI (STUDI KASUS DI DESA SUMBERMANJING WETAN, KECAMATAN SUMBERMANJING WETAN, KABUPATEN MALANG) Alces Putra Alkaf; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the meaning of profit for coffee farmers in Sumbermanjing Wetan Village. The research location is in the coffee cultivation area of Sumbermanjing Wetan Village, Sumbermanjing Wetan District, Malang Regency. This research is a qualitative descriptive study. Data collection techniques using interviews, observation and documentation studies. The data analysis technique of this research uses an analytical approach, namely qualitative descriptive analysis. Based on the results of data analysis, the meaning of profit for coffee farmers is a life-sustaining component, namely to meet individual and family needs such as food, clothing, housing, and to meet children's educational needs. There are 2 types of operational financing which are divided based on private ownership of land and land cultivated by farm laborers. The welfare felt by coffee farmers in Sumbermanjing Wetan Village is considered insufficient because the income earned has not been able to meet the overall needs of farmers and their families. Social status among petuni is considered equal, but not for civil servants and farmers. There is discrimination based on differences in the income of farmers who are considered to be lower than civil servants.Keywords: Meaning of Profit, Income, Cost, Welfare, Social Status
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI, REGULASI, KOMPENSASI, DAN ASAS – ASAS GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN ASET PADA BADAN USAHA MILIK DAERAH (Studi Kasus Pada Perusahaan Daerah Air Minum Kota Malang) Tiara Prihatini; Noor Shodiq Askandar; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to “the influence of competence of human, information system, regulation, compensation, principles of good corporate governance on the asset management in State owned enterprises. The population in this study is all of  employees of the PDAM Malang city, and the samples of this study is permanent employee with bachelor degree education status with the calculation is 78 samples. The analysis method is multiple linear regression analysis with SPSS version 22 for windows software. Based on the results of simultaneous hypothesis testing shows that competence of human, information system, regulation, compensation, principles of good corporate governance affect to the asset management. Partially, the human competence, information system, regulation, and principles of good corporate governance affect asset management but the compensation its can not affect to the asset management off company. Keywords: Human Competence, Information  System, Regulation, Compensation, Principles of Good Corporate Governance, and Asset Management
PENGARUH KREATIVITAS, SIKAP MANDIRI, MOTIVASI DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA (Studi Empiris Pada Mahasiswa Akuntansi FEB UNISMA, UMM dan UIN) Fitriyatul Hasanah; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to find out how the influence of creativity, independent attitude, motivation and entrepreneurial knowledge have a joint effect on the interest of accounting students for entrepreneurship. Empirical studies in this study is an accounting student at the Islamic University of Malang, Muhammadiyah University of Malang and Maulana Malik Ibrahim University of Malang who has taken entrepreneurship courses. The population in this study is an accounting student at the Islamic University of Malang, Muhammadiyah University of Malang and Maulana Malik Ibrahim University of Malang. Sampling technique in This research uses purposive sampling method. Sample used in the study as many as 100. Determination of the sample is done by using Slovin's formula. The results of this study indicate that creativity, independent attitude, motivation and entrepreneurial knowledge have a significant effect on interest in entrepreneurship. Keywords: Creativity, Independent Attitude, Motivation, Entrepreneurship Knowledge, Entrepreneurship Interest
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. (Studi Kasus Pada Perusahaan Food and Beverage Tahun 2019-2020) Firman Rizki Subakhtiar; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purposes of this research are to find out 1) The influence of environmental performance on financial performance, 2) The effect of environmental costs on financial performance, and 3) Company size on financial performance. This research uses purposive sampling method. The sample in this study were 29 food and beverage companies listed on the IDX in 2019-2020. The data analysis techniques used are multiple linear regression with descriptive analysis test, normality test, classical assumption test, coefficient of determination test, partial test and simultaneous test to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) Environmental performance has an effect on financial performance, 2) Environmental costs have a negative and significant effect on financial performance, 3) Company size has an effect on financial performance. This research can contribute to legitimacy theory and stakeholder theory.  Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
ANALISIS FLYPAPER EFFECT DARI DANA ALOKASI UMUM (DAU), PENDAPATAN ASLI DAERAH (PAD) DAN SATUAN KERJA PERANGKAT DAERAH (SKPD ) TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN 2015-2019 Indah Ningsih; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The implementation of fiscal decentralization and regional autonomy policies has been implemented since early 2001, where the central government transferred authority to regional governments to optimize and manage their regional potential. The implementation of this policy has several problems, one of which is differences of opinion in the use of the balancing fund. For this reason, this study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD) and Regional Work Unit Financial Reports (SKPD) on District / City Regional Expenditures in East Java Province 2015 to 2019, using Purposive sampling technique and use multiple linear regression analysis with Statistical Package for Social Sciences (SPSS), the data used is secondary data from relevant data sources. The results showed that there was no flypaper effect on regional spending. The general allocation fund, regional revenue, and regional work units significantly influence regional spending.Keywords: flypaper effect, general allocation funds, local revenue, regional work units, regional spending.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI DI PANDANG DARI SEGI GENDER (Studi Kasus Mahasiswa Akuntansi Unisma) Ilma Suryani Mardana; Junaidi Junaidi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research focuses on business ethics and professional accounting ethics using empirical studies at the University of Islam Malang. The purpose of this study was to examine the average difference in perceptions of business ethics and professional accounting ethics between male and female accounting students at the University of Islam Malang. The population of this study were accounting students at the University of Islam Malang. The sample used was 56 respondents consisting of 28 male students and 28 female students. Data were collected using questionnaires and distributed by purposive sampling method. Independent sample t-test was used in testing this hypothesis. The results of the hypothesis show that there is no difference in the mean perception between male students and female accounting students of business ethics and accounting professional ethics.Keywords: Perception of accounting students, Business Ethics, Professional Ethics of accountants.
Co-Authors Abdul Afrillah Nur Sugeng Abet Alfarizi Achmad Munir Ade Indriati Afifudin Afifudin Akhmada Faidah Alces Putra Alkaf Alifa Khairunnisa Amirotuz Zakkiyah Ana Adinda Sofiyah Anggi Choirun Nisa Anik Malikah Anindya Ayu Nilamsari Anita Nur Choiriyah Ansharullah K. Zufri ARIF EFENDI Ary Hutama Putra Aryundah Siwi Faryantri Chofifah Wachid Delly Isnatani Dalove Setyantoro Dewi Amelia Dewi Rahayu Dewi Sri Mulyani Dicke Ratna Puspitasari Dilyan Ardi Hutama Dinanda Primanagari Dinanda Primanagari Dita Dieni Khoirunisa Dwi Wulandari Dwiyani Sudaryanti Dyanira Putri Hertika Eka Yulianti Elya Rohali Emma Sukma Zulmida Fahratun Fahratun Fetrin Puri Kartikasari Firman Rizki Subakhtiar Fitriyatul Hasanah Galuh Nilam Kusuma Wardani Hasbi Maftuh Ardiansyah Hendri Kurniawan Hesti Saras Wati Hesti Suryani Hikmatul Maulida Ihda Riyadlotul Khatwa Ilma Suryani Mardana Indah Ningsih Irvan Rohmat Saputra Isma Lutfiana Ita Athia Jeni Susyanti Junaidi Junaidi Junaidi Junaidi Khotifah Ayu Febriyanti Lailatul Rofiqoh Ledys Juncia Prinanta Linggam Wardani Putri Lisa Mujianti M. Cholid Mawardi Maulidiyah Lestari Mirza Febi Andriani Moh Amin Moh. Amin Moh. Amin Muhammad Azhar Ilham Fauzi Muhammad Darul Huda Muhammad Faiz Labay Al Anshory Muhammad Ikhsan Arief Nugraha Muhammad Khoirudin Muhammad Sulton Muhammad Ulul Azmi Muhammad Wildan Muissu Amina Murni Cahnia Mutiara Mardaw Noor Shodiq Askandar Nor Maula Annisa Nova Dwi Cahyani Novi Purnamasari Novita Wahyu Fauziah Nur Atifa Nur Diana Nurhayati Nurhayati Oktavia Rahayu Puspitarini Putri Anggraini Putri Elsa Meilina Putri Roifatul Fauziah Ratma Ana Tasya Redy Arbiansyah Retno Dwi Wandika Rintan Nurulita Arofi Risna Cahya Wijayanti Riyan Hariyadi Rohmat Arif Rosa Yuliati Rosalina Dwi Amara Roudhotus Sholihah Sabrina Rizky Bionita Satya Artha Pratama Selva Fersa Sonia Shinta Puspitarini Sindi Kurniawati Siti Ratna Pelupessy Sri Rahayu Syaiful Fatur Rochman Tasya Anggita Veronika Tiara Prihatini Titin Syahadatina Tri Nurmeisida Utari Maharani Noor Wanda Agita Devi Wilis Auliana Yusril Ihza Maulana Zufly Amrullah Hadi