Article Per Year (5 Year)
p-Index From 2021 - 2026
12.771
P-Index
This Author published in this journals
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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JAS (Jurnal Akuntansi Syariah)
Siti Aminah Anwar
Univeristas Islam Malang
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 88 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 88 Documents
Search

 5   6   7   8   9 
Analisis Faktor-Faktor Masyarakat Lebih Memilih Investasi Dalam Deposito Dari Pada Produk Investasi Lain Delly Isnatani Dalove Setyantoro; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the factors of the level of profit sharing, terms, service, security, cost, and location influence the public in choosing to invest in deposits over other investment products. This research is a quantitative research approach. Collecting data in this study using a questionnaire method (questionnaire). The data analysis method used in this study uses the factor analysis method with Validity Test, Reliability Test, Classical Assumption Test, Mukticolionarity Test, Heteroscedasticity Test, Normality Test, Descriptive Statistics and Sample t-test. The results of this study indicate that the variables in this study are profit sharing (X1) with a Significance value (Sig) variable. it has a significance value <0.05, which means that this variable influences the decision to invest in deposits. Meanwhile, the service level variable (X3) has a significance value of 0.861, or >0.05, which means that the service level variable (X3) has no effect on the decision to invest in deposits rather than investing in others.Keywords: Deposits , Community factors, Investment.
Pengaruh Kewajiban Kepemilikan NPWP, Pemahaman Perpajakan, Kesadaran Wajib Pajak Pribadi Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Utara) Khotifah Ayu Febriyanti; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research answers the problem of factors that influence taxpayer compliance consisting of the variable obligation to own TIN, understanding of taxation, and awareness of taxpayers for WPOP in the KPP Pratama area of North Malang. This research is quantitative research using primary data. Primary data was obtained from a questionnaire that was measured using a Likert scale. Ninety-five respondents were obtained based on the slovin formula method. Data analysis using multiple linear regression models. This study shows that the obligation to own a TIN does not affect individual taxpayer compliance. In contrast, understanding of taxation and awareness of personal taxpayers has a positive and significant effect on individual taxpayer compliance.Keywords: NPWP, Understanding of taxation, awareness, compliance
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Malang Utara Hasbi Maftuh Ardiansyah; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An increase in state revenue from the taxation sector as a source of financing that is still possible, based on the number of tax payments from year to year, is expected to increase in view of the increasing population. One type of tax that is a source of revenue is income tax. Income tax is a type of subjective tax that is obligated to be attached to the tax subject concerned. Taxpayer Awareness, Tax Sanctions, Tax Knowledge, and tax authorities play a very important role in the success of a taxation. The population in this study are individual taxpayers who are registered at KPP Pratama Malang Utara. Sampling in this study using the slovin formula. 99 data were used and processed using SPSS 29.0 for windows. The results of this study indicate that taxpayer awareness has an effect on income tax receipts, tax sanctions have an effect on income tax receipts, tax knowledge on income tax receipts, and tax authorities have no effect on income tax receipts.Keywords: Income tax, tax sanctions, tax knowledge, tax understanding, and tax authorities
Analisis Anggaran Biaya Produksi Sebagai Alat Perencanaan dan Pengendalian Biaya Produksi (Studi Empiris UD. Bosikan Budidaya Ikan Lele Kepanjen) Muhammad Azhar Ilham Fauzi; Junaidi Junaidi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

With the increasing consumption of catfish by the public, catfish farming is now also in high demand. As well as supported by existing data from the Ministry of Marine Affairs and Fisheries. A budget is a financial plan designed for future activities in accordance with the objectives of a business. Planning is a process that can produce future plans in making a decision. Control is the most important factor in a business to manage the plan so that it can be fulfilled. Production costs are the price that needs to be paid to convert raw goods into finished goods. Catfish farming is one of the businesses that requires careful planning in terms of its production cost budget. In thi research for the budget and realization can be controlled and for the profits in production I, II and III can already cover expenses in the budget for making the pond and the needs in the budget provided. There are several limitations in this research, namely the production cost budget and this research only uses one object under study.Keywords: Planning and controlling production costs of catfish farming
Pengaruh Struktur Kepemilikan Manajerial, Return on Asset (ROA), dan Financial Leverage Terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2022) Utari Maharani Noor; Noor Shodiq Askandar; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to determine the influence of Managerial Ownership, Return On Asset and Financial Leverage on Earnings Management practices at manufacturing companies listed in the Indonesia Stock Exchange (IDX) with a research period from 2021 to 2022. This research uses quantitative methods. The earnings management practices in this study was measured using the Modified Jones Model. The result of this research shows: (1) the results of this study indicate that managerial ownership, return on assets, and financial leverage have a significant effect on earnings management, (2) managerial ownership has no effect on earnings management, (3) return on assets have no effect on earnings management. Meanwhile, (4) financial leverage has a negative effect on earnings management.Keywords: Earnings management, managerial ownership, return on asset, financial leverage.
Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM (Studi Kasus Industri Permen Lolipop Kecamatan Lowokwaru Kota Malang) Dewi Amelia; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the application of accounting standards for Micro, Small and Medium Entities (SAK-EMKM) in presenting financial reports at Lollipop Candy Shop MSMEs in Lowokwaru sub-district. The research method uses a qualitative approach with a field study type of research while the research subjects are MSME Lollipop Shop business actors using primary data sources in the form of interviews and observations as well as secondary data sources in the form of documentation and several financial records of Lollipop Shop MSMEs as well as data analysis carried out through stages of data collection, data reduction, data presentation and conclusion drawing. The results of the research stated that Lollipop Shop MSMEs had recorded several simple financial reports including recognition, measurement, presentation and disclosure, but Lollipop Shop MSMEs in Lowokwaru District as a whole stated that they were not aware of the existence of the new financial accounting standard, namely SAK-EMKM.Keywords : Financial report, SAK EMKM, micro business
Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia Siti Aminah Anwar; Anik Malikah
JAS (Jurnal Akuntansi Syariah) Vol 5 No 2 (2021): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i2.434

Abstract

As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance.
Menelaah Fiqh dan Praktik Akad Muzara‘ah Pertanian Mikro Modern: Ideal Normatif dan Realitas Empirik Siti Aminah Anwar; M. Syaibani Anwar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i9.13232

Abstract

 This study aims to examine the compatibility of the principles of Islamic jurisprudence (fiqh) in the muzara'ah contract with modern micro-agricultural practices developing in rural Indonesia. In fiqh literature, muzara'ah is understood as a partnership between landowners (shahib al-ardh) and cultivators (Amil) with agreed-upon distribution of produce. However, in practice, this practice often undergoes modifications to reflect economic, technological, and social dynamics. This study uses a descriptive qualitative approach with normative-empirical analysis, combining studies of classical and contemporary fiqh literature and field observations in Clumprit village, Malang Regency, East Java involving five informants (landowners, cultivators, and community members). The results indicate that modern muzara'ah practices tend to deviate from normative ideals, particularly in terms of farmers' limited literacy regarding the Muzara'ah contract, technical assistance, profit sharing, capital, and technology use. Nevertheless, the principles of justice, mutual assistance, and mutual assistance along with the principles of (1) mutual consent (taradi): agreement reached without coercion; (2) justice (‘adl): profit-sharing commensurate with contribution; (3) transparency: clarity regarding the land, planting period, crop type, and profit sharing ratio; and (4) the absence of gharar (uncertainty) or riba; remain the dominant values ​​that maintain the relevance of this contract in the context of modern micro-agriculture and the enhancement of well-being.
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 M. Syaibani Anwar 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