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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 Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2019 – 2021 Putri Roifatul Fauziah; Afifudin Afifudin; 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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This study aims to explain the factors that influence the disclosure of Islamic social reporting in companies listed on the Jakarta Islamic Index. The independent variable indicators of this research are profitability, company size, company age, and leverage. The dependent variable indicator of this research is Islamic Social Reporting (ISR). The data used is secondary data, obtained from the Unisma Faculty of Economics and Business Investment Gallery and the official website www.idx.co.id. Sampling was carried out using purposive sampling method. The sample for this research is 22 companies registered in the Jakarta Islamic Index for the 2019-2021 period. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously Profitability, Firm Age, Firm Size and Leverage have a significant effect on Islamic Social Reporting. partially shows that Profitability has no effect on Islamic Social Reporting. partially shows that Firm Age, Firm Size and Leverage have a significant effect on Islamic Social ReportingKeywords: Profitability, Company Size, Company Age, Leverage, Islamic Social Reporting
Pengaruh Independensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Auditor Novita Wahyu Fauziah; 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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This study aims to determine the influence of independence, accountability and auditor ethics on auditor quality. The independent variables in this study are the independence, accountability and auditor ethics of the auditor quality, while the dependent variable is the quality of the auditor. This type of research is quantitative research, because the data that used in the form is numerical data. The source of this research data is primary data with the data collection method in the form of questionnaires. The population in this study is auditors who work in Public Accounting Firms in Malang city. The data retrieval technique uses the slovin formula. Based on this method, the number of auditors used was 100 respondents. Hypotheses tested using descriptive statistical analysis, instrument tests, normality tests, classical assumption tests, multiple linear regression tests and hypothesis tests using SPSS Version 22 tools. The results showed that the variable that independence had a negative and significant effect on auditor quality (0.025 < 0.05), while the accountability variable had a positive and significant effect on auditor quality (0.000 < 0.05) and auditor ethics variables had a negative and significant effect on auditor quality (0.49 < 0.05).Keywords: Independence, accountability, auditor ethics, auditor quality
Pengaruh Literasi Pajak, Sosialisasi Perpajakan, dan Pemanfaatan Financial Technology Terhadap Kepatuhan Wajib Pajak Dimana Digitalisasi Perpajakan Sebagai Variabel Moderasi Nur Atifa; Afifudin Afifudin; 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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Based on KUP Law Number 28 of 2007 Article 1 paragraph 1, the definition of tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on the Law, with no direct compensation and used for state purposes for the greatest prosperity of the people. In 2020 Indonesia's tax ratio experienced a decline that fell considerably, this year is where Indonesia's tax ratio declined the most due to the Covid-19 pandemic which limited public activities. This shows an indication that the level of awareness and compliance of the Indonesian people on taxes still tends to be low The purpose of this study is to determine the effect of tax literacy variables, tax socialization, and the use of financial technology on taxpayer compliance. The research location in this study is the Islamic University of Malang. This type of research is quantitative research. This research was conducted from December 2022 to June 2023. The number of samples was 88 respondents. data analyzed with SPSS 26.The results of this study show that tax literacy and tax socialization affect taxpayer compliance, while the use of financial technology does not affect taxpayer compliance. Tax digitalization can moderate tax literacy and tax socialization. However, digitalization cannot moderate the use of financial technology. Further researchers are expected to use other independent variables to increase the variety of research and find out other causes that can affect taxpayer compliance. For the Director General of Taxes, it is expected to utilize financial technology in the world of taxation to make it easier for taxpayers.Keywords: Tax compliance, tax digitalization, tax literacy, tax socialization, financial technology utilization.
Perencanaan Pembukuan Sederhana Bagi UMKM Sebagai Pemenuhan Persyaratan UMKM yang Bankable Risna Cahya Wijayanti; 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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This study aims to find out how to improve the knowledge and skills of MSME actors in making simple bookkeeping and to find out how to prepare bankable simple bookkeeping for MSMEs. This research is planned to start from December 2021 to May 2022, taking place in the village of Sambik Bangkol and the village of Rempek, North Lombok Regency. Methods that support this research process are interviews, observation, and documentation. The results of this study found no obstacles in the research process and the increasing ability of MSME actors in making simple bankable bookkeeping.Keywords: Simple bookkeeping, MSME, bankable
Pengaruh Pengetahuan Keuangan, Sikap Keuangan, dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM Sentra Kerajinan Batik Desa Kunir Kidul Abdul Afrillah Nur Sugeng; Afifudin Afifudin; 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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This study aims to determine the effect of financial knowledge on financial management behavior in SMEs in batik craft centers in Kunir Kidul Village, to determine the effect of financial attitudes on financial management behavior in SMEs in batik craft centers in Kunir Kidul Village and to determine the influence of personality on financial management behavior in SMEs in the batik craft center in Kunir Kidul Village. The quantitative research approach is used in this study. The sample in this study were 45 permanent SMEs employees in Kunir Kidul Village, Lumajang Regency and the data processing used the SPSS data processing program. The validity and reliability tests were handled by this study. The classical assumption test, multiple linear regression test, statistical test and the coefficient of determination were employed in this study’s analysis. The variables used in this study are Financial Behavior, financial attitude, and personality which are independent variables, while the dependent variable in this study is financial management behavior.Keywords: Financial behavior, financial attitude, and personality
Pengaruh Tingkat Pendidikan, Kesadaran dan Lingkungan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. (Studi Kasus pada KPP Pratama Kota Kediri Tahun 2021) Putri Elsa Meilina; M. Cholid Mawardi; 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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Tax is a mandatory contribution to the state that is coercive and used for national development for the welfare of the people. This study aims to analyze the Level of Influence of Education, Awareness and the Environment on Individual Taxpayer Compliance with Case Studies at KPP Pratama Kota Kediri in 2021. This type of research is quantitative research. Sampling used a simple random sampling technique and was measured using the slovin formula. The sample in this research is 100 participants. Multiple linear regression using the SPSS version is the technique. 29.00. The outcomes demonstrated that the variable level of education had no partial effect, Awareness had a positive and significant effect, and the environment had no partial effect.Keywords: Education Level, Awareness, Environment and Taxpayer Compliance
Pengaruh Financial Distress dan Persistensi Laba Terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021 Dewi Rahayu; Junaidi Junaidi; 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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This look at objectives to decide the impact of economic distress and profits sustainability, economic difficulties, profits permanence on accounting conservatism. This take a look at became carried out on manufacturing companies listed on the Indonesian stock exchange for the duration 2019-2021, the use of a targeted sampling method with a studies sample of forty companies. The analytical approach used is a partial test (t). The results of this study indicate that the effect of Financial Distress (X1), Profit Persistence, (X2) simultaneously affects Accounting Conservatism (Y) in manufacturing companies, Financial Distress (X1), has no effect on Accounting Conservatism (Y) in manufacturing companies, Profit Persistence, (X2), has a negative effect on Accounting Conservatism (Y) in manufacturing companies.Keywords: Financial distress, profit persistence, accounting conservatism
Pengaruh Return on Equity (ROE), Net Profit Margin (NPM) Dan Return on Assets (ROA) Terhadap Harga Saham yang Terdaftar dalam Indeks Emiten LQ45 Periode 2019-2021 Riyan Hariyadi; Afifudin Afifudin; 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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This study aims to determine and analyze the simultaneous and partial effect of Return On Equity (ROE), Net Profit Margin (NPM) and Return On Assets (ROA) from the stock costs of organizations remembered for the LQ45 Record during the 2019-2021 period. The location of this study can be viewed on the Indonesian Stock Exchange (idx.co.id) website. This is a quantitative study where data is obtained by downloading data from the financial reports of companies in the LQ45 index for the 2019-2021 period. The sampling technique in this study used purposed sampling technique with certain considerations. Based on these criteria, the number of issuers is 29. Data were analyzed using various linear regression tests, autocorrelation tests and determination tests. Given the consequences of examining the information, the consequences of the F test show the same time Return On Equity, Net Profit Margin and Return On Assets affect stock costs in organizations recorded in the LQ45 list for the 2019 - 2021 period. Furthermore, the results of the t test show that Return On Equity (ROE) has a significant positive effect on stock prices in companies listed in the LQ45 index for the 2019 – 2021 period. Net Profit Margin (NPM) and Return On Assets (ROA) have no significant positive effect on stock prices in companies listed in the LQ45 index 2019 – 2021 period. The score of the determination test show that the percentage is 68.7%, where share prices can be influenced by Return On Equity, Net Profit Margin and Return On Assets. For investors, it is better if before investing in an investor company, examine further related to the financial situation of a company so that the company will not be disadvantaged even if the company can’t achieve the return on investment that investors expect .Keywords: Stock price, return on equity (ROE), net profit margin (NPM) and return on assets (ROA).
Determinan Persepsi Mahasiswa Akuntansi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi Empiris pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Abet Alfarizi; 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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This study aims to analyze the influence of several determining factors on the perceptions of accounting students regarding the ethics of tax evasion, namely fairness, discrimination, and the tax system. Tax evasion is an unlawful act carried out by taxpayers who aim to reduce the amount of tax charged or make efforts not to pay taxes illegally. This study uses primary data with the criteria of students majoring in accounting at the Faculty of Economics and Business, Islamic University of Malang who have taken taxation courses. The research was conducted using data collection methods through questionnaires with google form media using a Likert scale of 1-4. In determining the sample the researcher used the slovin formula so that the number of samples used in this study was 87 students, using the data analysis method of multiple linear regression analysis. The results of the research test prove that fairness, discrimination, and the tax system have a positive and significant effect on the perceptions of accounting students regarding the ethics of tax evasion. Keywords: Tax evasion, fairness, discrimination, tax system
Pengaruh Peluang Bisnis di Era Pandemi dan Preferensi Risiko Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Universitas Islam Malang Rosalina Dwi Amara; Moh. Amin; 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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This study aims to (1) identify and explain the effect of business opportunities in the pandemic era and risk preferences on student entrepreneurship interest (2) identify and explain the effect of business opportunities in the pandemic era on student entrepreneurship interest (3) identify and explain the effect of risk preference on student interest in entrepreneurship. The research method used in this study is a quantitative method, namely by distributing questionnaires to students majoring in accounting at the Islamic University of Malang. The number of respondents from the questionnaire distributed was 78 respondents. The results of this study indicate that business opportunities in the pandemic era and risk preferences have a positive effect on the interest in entrepreneurship of students majoring in accounting at the Islamic University of Malang.Keywords: Business opportunities in the pandemic era, risk preference, interest in entrepreneurship
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