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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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PENGARUH GAYA KEPEMIMPINAN KEPALA DESA, BUDAYA DAERAH DAN PENGETAHUAN PERPAJAKAN MASYARAKAT DESA TERHADAP KEPATUHAN MASYARAKAT DESA MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA NGAWEN KECAMATAN SIDAYU Roudhotus Sholihah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Roudhotus Sholihah. The Influence of Village Head Leadership Style, Regional Culture and Tax Knowledge of Village Communities on Village Community Compliance in Paying Land and Building Taxes in Ngawen Village, Sidayu District, Gresik Regency. The objectives of this study were a.) To analyze the influence of the leadership style of the village head, local culture and tax knowledge that affect the compliance of the village community b.) To analyze the influence of the leadership style of the village head on the obedience of the village community. c.) to analyze the influence of regional culture on the compliance of the village community. d.) to analyze the influence of tax knowledge on village community compliance. The data collection method applies a questionnaire and the data analysis method applied in this research is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the leadership style variable of the Village Head through simultaneous or partial compliance with the villagers paying PBB in Ngawen Sidayu Gresik Village, and for regional cultural variables through simultaneous or partial influence there is an influence with the obedience of the village community to pay PBB in the village. Ngawen Sidayu Gresik, then the variable knowledge of taxation through simultaneous or partial influences has an effect on the obedience of the villagers paying PBB in Ngawen Sidayu Gresik Village.Keywords: Village Head Leadership Style, Regional Culture, and Tax Knowledge, Village Community Compliance.
PENGARUH E-FILING, E-BILLING, E-FAKTUR DAN E-SPT TERHADAP KEPATUHAN PAJAK PADA BMT DI KOTA MALANG Muhammad Wildan; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to understand the impact of e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. This type of study is explanatory research using primary data. The population in this study is Baitul Maal Wattamwil in Malang City, which is 39 BMTs. Determination of the sample using the saturated sampling method is the method of determining the sample if the entire population is used as a sample. In this study, the sample is the Manager at Baitul Maal Wattamwil in Malang City. The data analysis method used is multiple linear regression analysis through the help of SPSS 20. Based on the results of the study that has been completed, it shows that simultaneously e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. Partial testing shows that all variables affect tax compliance at Baitul Maal Wattamwil in Malang City. Keywords: e-filing, e-billing, e-invoicing, e-SPT and tax compliance.
ANALISIS POTENSI FRAUD PENGGUNAAN DANA DESA KEPADA MASYARAKAT TERDAMPAK COVID-19 DI DESA SE-KECAMATAN TEMPURSARI KABUPATEN LUMAJANG Selva Fersa Sonia; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the potential for fraud in the use of village funds to communities affected by Covid-19 in villages throughout the Tempursari District, Lumajang Regency. This research was conducted by distributing questionnaires to village officials at the Village Office in Tempursari District, Lumajang Regency. The method used in this research is descriptive research with a quantitative approach. The population in this study was 56 village officials, and the sample used was 52 people. The data analysis technique used in this study is SPSS Statistics for Windows 25. The results of this study reveal that individual morality (X1) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Law enforcement (X2) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Organizational Culture (X3) has no effect on the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). The competence of the apparatus (X4) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y).Keywords: Fraud Potential, Individual Morality, Law Enforcement, Organizational Culture, Apparatus Competence
ANALISIS IMPLEMENTASI ETIKA BISNIS, STRATEGI MANAJEMEN, DAN EFESIENSI PENGOLAHAN PADA UMKM WANITA SINGKONG JAYA TERHADAP SISTEM SOSIAL EKONOMI DI DESA SUKOWILANGUN Dinanda Primanagari; Moh. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

In this era especially during the pandemic, villages must be smarter in building the economy and make the village an independent village which must have micro, small and medium (UMKM) businesses that are able to help the village economy. In business, especially small and medium (UMKM) enterprises, micro must pay attention to business ethics, management strategies and good and correct processing efficiency because this is also one of the reason for the cracking of an business, from the results of the study, it was found that several problems were caused by a lack of understanding related to business ethics and their solutions so that this research was to meet the needs of UMKM actors in understanding and implementing business ethics, management strategies and processing efficiency.Keywords : UMKM, business ethics, management strategies and processing efficiency 
PENGARUH PENGETAHUAN, SANKSI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN MAHASISWA UNISMA MEMBAYAR PAJAK KENDARAAN BERMOTOR Ary Hutama Putra; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the knowledge, sanctions, and awareness of taxes on the compliance of UNISMA students in paying motor vehicle taxes. The independent variables in this study are tacx knowledge, tax sanctions, and tax awareness. While the dependent variable is individual taxpayer compliance. This type of research, because the primary data with data collection methods in the form of a questionnaire via google form. The population in this study were students majoring in accounting, Daculty of Economics and Bussiness, University of Islam Malang, Class of 2017. The data collection technique used the slovin formula. Based on this method the number of students used there are 68 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality testing, classical assumption test, multiple linear regression analysis, and hypotheses testing using SPSS tools. The results showed that the variables of understanding tax regulations, tax sanctions, and tax awareness had an effect on the compliance of UNISMA students in paying motor vehicle taxes. Keywords: Understanding of Tax Regulations, Tax Sanctions, Tax Compliance, Tax Awareness.
ANALISIS PENERAPAN GREEN ACCOUNTING SESUAI PSAK 57 DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2014-2018) Anggi Choirun Nisa; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The existence of environmental problems due to the company's operations, and the demands of several parties who ask that the company can be responsible for each company's operations, from where the accounting clean up and start applying green accounting. This study aims to see how the influence of the adoption of green accounting in accordance with PSAK 57 and environmental performance on profitability. The companies sampled in this study are mining companies listed on the Indonesia Stock Exchange that have implemented green accounting in accordance with PSAK 57 and who have been registered in the PROPER environmental performance assessment program by analyzing the annual report for the period 2014 - 2018. The method in this study uses the SPSS program 21. The results of this study indicate that the application of green accounting in accordance with PSAK 57 and environmental performance significantly influence the profitability of companies with an influence of 48.6%.Keywords: Environmental Problems, Green Accounting, PSAK 57, Environmental Performance
Analisa Teknikal Pergerakan Harga Saham untuk Menentukan Keputusan Investasi yang Terdaftar di BEI (Studi pada Sektor Tambang) Anita Nur Choiriyah; Anik Malikah; Siti Aminah Anwar
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 act of placing assets in the form of assets or funds in something that is anticipated to produce income or increase in value in the future is known as investment. Investors can invest in stocks using a long-term strategy to get profits, but there are other ways that can be used to develop funds from stock investment, namely stock trading (trading). This study aims to find out when the momentum is right to buy or sell shares in the mining sub-sector. This type of research uses descriptive qualitative, with a total of thirteen samples, this study uses four indicators, namely candlesticks, Moving Average, Relative Strange Index, and Fibonacci Retracement. The data used in secondary data research where the data is obtained from IDX. The results of this study resulted in seven investment recommendations for mining sector stocks that can be purchased in the 2019-2022 period. The author recommends choosing one of the thirteen samples, namely the MDKA company, because the movement of these shares is more stable, and each year has a very large profit.Keywords: Stock investment, investment decision, technical analysis, candlestick, moving average, relative strange index, fibonacci retracement, and stock recommendations
PENGARUH LINGKUNGAN SOSIAL, INOVASI, TEKNOLOGI DAN MODAL, TERHADAP MINAT BERBISNIS PADA MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Redy Arbiansyah; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of social environment, innovation, technology, and capital on business interest in students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang. The population used in this study were all students majoring in accounting at the Islamic University of Malang. The sampling technique in this study used purposive sampling in order to obtain 85 research samples. The method of sampling is using a questionnaire (questionnaire). The data analysis method used is the model feasibility test (F test), determination test (R test), partial test (t test). From the results of this study, the independent variables of social environment, innovation, technology, and capital have a simultaneous and partial effect on the dependent variable of business interestKeywords: Business Interest, Technology, Social Environment, Capital, Social Media, Innovation
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF EKONOMI ISLAM (Studi Empiris Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Lailatul Rofiqoh; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to test The Effect of Service Quality on Online Transportation Services Loyalty in the Islamic Economy Perspective. Empirical studies on students of the Faculty of Economics and Business, Islamic University of Malang. Using online transportation at this time nowadays because  the existence of an online motorcycle taxi is more practical and easy, can order via the internet without having to go to an ojek base, trips can be tracked, the location of the driver when picking up can be known, the waiting time can be measured. The sampling technique used was purposive sampling, so the number of samples studied was 2984 x 15% = 448 students. Based on the results of this study that the quality of service (X) which consists of responsiveness, assurance, empathy, service reliability and physical services, has a significant effect on service loyalty with a significant value smaller than the value of 0.05. In the view of Islam, all human behavior must be in accordance with the orders of Allah SWT through the Al-Quran and Hadith. Islam teaches every business person to be professional that is able to work quickly and precisely so that he is mandated in his responsibilities.Keywords: Service Quality (Responsiveness, Assurance, Empathy, Service Reliability and Physical Services) Service Loyalty
STRATEGI PEMERINTAHAN DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA (PAD) MELALUI SARANA OBJEK WISATA AIR TERJUN TH. 2020 (Studi kasus Desa Baru Kibul Kecamatan Tabir Barat Kabupaten Merangin Provinsi Jambi) Mirza Febi Andriani; Dwiyani Sudaryanti; 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

This study discusses the strategy of village government in increasing the Village's Original Income (PAD) through the Means of New Village Waterfall Tourism Object Kibul West Tabir District Merangin Jambi Province. This type of research is conducted descriptively Qualitatively. The results obtained from this study show that the village government's strategy in improving Village Native Income (PAD) through the means of waterfall attractions that is by maintaining the environment by keeping the waterfall clean so that the waterfall is maintained beauty and environment, Improving facilities in the tourist attraction area can cooperate with the government such as making rest facilities for visitors and businesses for the community, Urging the community to help cooperation in terms of preserving the environment such as greening and prohibiting the felling of trees, Making stalls selling food and drinks and opening souvenir shops in the tourist attraction area, Doing promotions by the management can be from social media such as instagram, facebook, and websites as well as from word of mouth promotion, Widening the road and giving fences on the edge of the ravine to make it safer for visitors.Keywords: Government Strategy, Village Native Income (PAD), Tourism Object Development
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