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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 E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA (Studi Kasus Pada Mahasiswa Akuntansi Angkatan 2017 di UNISMA, UM dan UMM) Muhammad Faiz Labay Al Anshory; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (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 effect of e-commerce and the use of accounting information systems on decision-making in entrepreneurship. The population in this study were all students of the accounting study program, Faculty of Economics, Islamic University of Malang, the University of Muhammadiyah Malang, and State University of Malang, Class of 2017. The sample used was 90 samples that met the criteria for the research subject in 2021. The analytical method used was multiple regression equations, normality test, classical assumption test, descriptive statistical analysis, and hypothesis testing. The results of the study indicate that e-commerce and accounting information systems affect decision-making in entrepreneurship.Keywords: E-commerce, Accounting Information Systems, and Decision Making in Entrepreneurship
ANALISIS PENGARUH FRUAD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018- 2019) Amirotuz Zakkiyah; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study aims to analyze and test the effect of the Fruad triangle (Pressure, Opportunity and Rationalization) on fraudulent financial statements in Food and Beverage companies listed on the Indonesia Stock Exchange in 2018-2019. The type used in this study is a quantitative method that can be used to examine the population.  and certain samples, as data collection using research instruments, data analysis is quantitative or statistical.  The population in this study were 30 manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2019. The sample was taken from the population using purposive sampling technique and obtained a sample of 20 companies with the criteria used. The results showed that simultaneously Pressure, Opportunity and Rationalization Affected Fraudulent Financial Statements partially Pressure had a positive and significant effect on financial statements while Opportunity and Rationalization had no significant effect on financial statement fraud in Food and Beverage companies listed on the IDX in 2018-2019  .Keywords: Financial statements, fraud triangle, pressure, opportunity and rationalization
PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN PELUANG KERJA DIBIDANG AKUNTANSI TERHADAP MINAT BERWIRAUSAHA Satya Artha Pratama; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of entrepreneurial knowledge and job opportunities in the accounting sector on the interest in entrepreneurship. The population in this study were all accounting students of the 2017 Batch Year 2017 Islamic University Malang Program. The sample used is a portion of accounting students for the 2017 Undergraduate Program, Islamic University of Malang. The technique used in sampling is purposive sampling technique, the sample selected is 85 respondents. Data was collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used are simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of Adjusted R2 Square is 68.1% while the remaining 31.9% is influenced by other variables not included in this study. Based on the partial test results, all variables have an influence on Entrepreneurial Interest, Entrepreneurial Knowledge (sig = 0,000) and Job Opportunities (sig = 0,000) have an effect on Entrepreneurial Interest. Keywords: Entrepreneurial Knowledge, Job Opportunities in Accounting and Entrepreneurial Interest
ANALISIS PERENCANAAN ANGGARAN DAN REALISASI ANGGARAN PEMERINTAH DAERAH KABUPATEN MALANG TAHUN 2016-2018 Wilis Auliana; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe Purpose of This Research The purpose of this study was to analyze the performance of the Malang Regency Government Revenue and Expenditure Budget in 2016-2018 in financial terms and measured from the Budget Realization Report. This type of research used in this research is descriptive type of research. Descriptive research is research about a particular phenomenon or population that researchers obtain on the subject which is conducted to find out the independent variables, either one or more independent variables without making comparisons or connecting with other variables. The analytical method used in this study uses descriptive analysis based on the Budget Financial Report (LRA), namely the concept of the budget, especially the analysis of budget planning and budget realization. Data obtained directly from the BAKD Office. The results of this study Malang Regency Government said to be good in carrying out financial performance, but only a few evaluations that must be improved in managing decentralization, PAD, and income differences. The performance of the Malang Regency Government's APBD in allocating its Shopping Budget is said to be efficient, not indicated budget waste. Realization of Malang Regency Government Budget for 3 years running effectively by presenting the Budget Realization Report (LRA) in accordance with applicable procedures. Keywords: Budget Planning, Budget Realization, APBD Performance
PENGARUH KEPEMIMPINAN KEPALA DESA TERHADAP TINGKAT PARTISIPASI MASYARAKAT DENGAN PEMAHAMAN MASYARAKAT SEBAGAI PEMODERASI PADA KECAMATAN REJOSO KABUPATEN NGANJUK (Studi Empiris pada Kecamatan Rejoso Kabupaten Nganjuk) Fetrin Puri Kartikasari; Nur Diana; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The low level of community participation in the use of village funds shows that the implementation of The village still does not fully involve the community in the village financial management process. This matter by the weak influence of leadership caused by the village head as the highest leader who has has full authority and responsibility in managing its territory and community. Low participation the community has an impact on the lack of satisfaction and public trust in the village government. This study uses a correlational quantitative data approach that is supported by primary data. Respondents consisted of 99 people based on profession as civil servants and farmers. The results showed that there were significant influence between the leadership of the village head on community participation in utilization of village funds. there is significant influence between village head leadership and understanding of village funds on community participation in utilization of village funds, and the absence of influence between the interaction of village head leadership and understanding of village funds on the level of community participationKeywords: leadership, participation, understanding, utilization of village funds
Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2021) Ledys Juncia Prinanta; Moh. Amin; 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 responsibility of a company consists of three important aspects, namely financial, social and environmental. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. Because, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. This study aims to determine 1). influence of environmental performance on financial performance, 2). Effect of environmental costs on financial performance, and 3). Company size on financial performance. Sampling in this study using purposive sampling method. The sample for this research is 100 manufacturing companies listed on the IDX in 2019-2020. The data analysis technique used is multiple linear regression, with descriptive analysis tests, normality tests, classic assumption tests, coefficient determination tests, partial tests and simultaneous tests 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.Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
Pengaruh Kompetensi, Etika Auditor dan Teknologi Informasi Terhadap Kualitas Audit (Studi Empiris pada KAP Kota Malang) Aryundah Siwi Faryantri; 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 increasingly transparent era of globalization requires that every company is more competent in presenting financial reports. The reports presented must be in accordance with applicable accounting principles so that they can be well received by interested parties in making decisions. In this case, the importance of the role of the auditor as a liaison between the interests of investors as users of financial reports and companies as providers of financial reports. Therefore, it is necessary to carry out an audit of the financial statements in determining an opinion on the financial statements. The goal of this study was to find out how information technology, auditor ethics, and competence affect audit quality. Sampling obtained 40 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that competence, auditor ethics and information technology have a significant positive effect on audit quality. Competence has a significant positive effect on audit quality. Audit quality is significantly improved by auditor ethics. Audit Quality is significantly improved by information technology.Keywords: Competence, auditor ethics, information technology, audit quality.
Pengaruh Professional Training, Pasar Kerja, Lingkungan Kerja dan Personalitas Terhadap Minat Mahasiswa Akuntansi Unisma Pada Profesi Akuntan Publik Muhammad Ikhsan Arief Nugraha; M. Cholid Mawardi; 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

This study aims to find out how and to what extent professional training, job market, work environment and personality influence the interest of accounting students in the public accounting profession. The population in this study were students majoring in accounting at the Malang Islamic University class of 2018, totaling 291 people and the sample in this study using the slovin formula obtained a sample of 74. The test was carried out using IBM SPSS version 26. The results obtained were professional training, job market, work environment and personality simultaneously have a positive and significant effect on students' interest in the public accounting profession. In the mean time, to some extent proficient preparation affects understudies' revenue in the public bookkeeping calling, the work market affects understudies' revenue in the public bookkeeping calling, the workplace affects understudies' revenue in the public bookkeeping calling, character significantly affects understudies' revenue in the public bookkeeping calling.Keywords: Professional training, job market, work environment, personality, student interests. 
Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Galuh Nilam Kusuma Wardani; Dwiyani Sudaryanti; 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

This study aims to determine and analyze the effect of company growth, profitability and capital structure, the effect of company growth on firm value, the effect of profitability on firm value, the effect of capital structure on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period -2021. This research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period using the purposive sampling method and the samples used in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period were 11 companies. Multiple linear regression is a data analysis technique used in this study. Based on the results of data analysis, several conclusions can be drawn as follows: Company growth, profitability, Capital Structure simultaneously influence company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company growth has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has a partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Capital Structure has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2019 period 2021Keywords: Indonesia Stock Exchange, Firm Value, profitability and capital structure
Pengaruh Rasio Keuangan dan Kebijakan Deviden Terhadap Pertumbuhan Laba (Studi pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Dilyan Ardi Hutama; Moh. Amin; 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

This study aims to determine the effect of financial ratios and dividend policies simultaneously on profit growth in manufacturing companies listed on the IDX in 2018-2020 with a total population in this study of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2020 years. Profitability which is proxied by Return On Assets (ROE) has a positive and partially significant effect on Profit Growth, Liquidity which is proxied by Current Ratio (CR) has a negative and partially insignificant effect on Profit Growth, Solvency which is proxied by Debt to Equity Ratio (DER) has a negative and not significant effect partially on Profit Growth. Activity proxied by Total Asset Turnover (TATO) has a partially positive and significant effect on Profit Growth, Dividend Policy proxied by the Dividend Payout Ratio (DPR) has a negative and partially significant effect on Profit Growth, Then simultaneously Profitability (ROE), Liquidity (CR), Solvability (DER), Activity (TATO), Dividend Policy (DPR) on Profit Growth (NPM).Keywords: Profitability, liquidity, solvency, activity, dividend policy.
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