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All Journal Al-Fathin: Jurnal Bahasa dan Sastra Arab El-Aswaq e_Jurnal Ilmiah Riset Akuntansi E-JRM Crown: Journal of Dentistry and Health Research Sriwijaya Journal of Otorhinolaryngology JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Nur Diana
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Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Public Health Social Sciences

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PENGARUH KEPERCAYAAN, KEAMANAN, PERSEPSI RISIKO, SERTA KESADARAN NASABAH TERHADAP ADOPSI E-BANKING DI BANK BRI KANTOR KAS UNIVERSITAS ISLAM MALANG Ani Luluk Mauludiyah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study was conducted in order to determine the effect of trust, security,risk perception, as well as customer awareness towards the adoption of e-bankingat Bank BRI Malang Islamic University Cash Office. The selected type of researchis quantitative study using a sample of customers. Results from this study showedthat variables significantly confidence or positive effect on the adoption of ebanking. While the security and risk perception variables do not significantly oradversely adoption of e-banking. And the awareness variable influencesignificantly or positively impact the adoption of e-banking. According to thisresearch, we can see that the trust and awareness is the main factor of customerschoosing to use e-banking in the transaction.Keywords: Confidence, security, risk perception, awareness, adoption, e-banking
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA SEBAGAI SARANA GOOD GOVERNANCE (Studi Pada Pemerintahan Desa Putat Lor Dan Desa Putat Kidul Kecamatan Gondanglegi Kabupaten Malang Tahun 2016) Lilis Sufiana; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to know whether the management ofvillage finances at the village of Putat Lor and Putat Kidul done transparentlyand accountably through the process:planning and budgeting,implementation,administration, reporting and responsibility. The descriptivewhich is done buy using the quantitative approach is used as the researchmethod. The data collection technique has been done by conductinginterview,observation, and dokumentation. While the data analysis has beendone by data reduction, presentation of data, conclucions and verification. Theresult of the research shows that generally the goverment at the Putat Lor andPutat Kidul village has been implemented the good goverment principle that istransparency and accountibility in managing village finances related to villagebudget (APBDesa) in 2016, even though not perfect yet. For example in theevaluation in only done at district but in the village has not implemented byinvolving all stakeholders. Therefore, sustainable improvement needs to bedone by the goverment at the Putat Lor and Putat Kidul Village to create aprosperous society.Keyword: transparency and accountibility, management of village finances,good governance.
IMPLEMENTASI PENGENDALIAN INTERNAL DALAM MENDETEKSI PENCEGAHAN FRAUD PADA RS ISLAM UNISMA Lika Yunistiyawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study was conducted to determine the effect of the internal control system at the Islamic Hospital of UNISMA on fraud. This research was conducted at the UNISMA Islamic Hospital with a total of 6 informants, namely 1 main informant, 1 key informant and 4 supporting informants. Data collection in this study was done by interview, observation and documentation. The data analysis technique in this research is descriptive qualitative analysis.The results of this study indicate that internal control at the UNISMA Islamic hospital has been running well, this is indicated by the application of internal control elements whose results are visible and can be utilized. internal control at the UNISMA Islamic hospital that is able to minimize, prevent and detect fraud.Keywords : internal control, fraud prevention, UNISMA Islamic hospital
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN TERHADAP STOCK RETURN (Studi Empiris di BEI Periode 2016-2018) Rifana Wahyu R.S.; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTManufacturing companies are companies that process goods ranging from raw materials or raw materials to finished goods which are then sold to consumers. A manufacturing company is one company that can affect the surrounding environment. The process of processing raw materials into finished goods will produce waste, both in the form of solid, liquid, or gas. Waste from the industry can cause pollution of the environment around the company.. Disclosure of environmental accounting is a form of corporate responsibility and concern for the environment. The researcher conducted this study aimed to find out and analyze the effect of environmental accounting disclosures on annual financial statements on Stock Return. this study included quantitative research 16 manufacturing companies that met the criteria and used secondary data. Data analysis used descriptive statistical tests, normality tests, simple linear regression tests and hypothesis testing. Data analysis used descriptive statistical tests, normality tests, simple linear regression tests and hypothesis testing. analysis found that the disclosure of environmental accounting simultaneously did not significantly influence the stock return Stakeholder theory states that disclosure of social and environmental responsibilities carried out by the company is intended to fulfill the desires and information needs needed by stakeholders. Indirectly the existence of stakeholders can help the sustainability of a company's business. therefore the company must show the best performance so that stakeholders provide trust for the company. Thus stakeholders, especially investors, will be willing to invest in the company because of the trust and desire to get a profitable return.  Keywords: Environmental accounting and stock returns
PENGARUH PERISTIWA POLITIK TAHUN 2019 (PEMILU PRESIDEN DAN PENGUMUMAN SUSUNAN KABINET) TERHADAP SAHAM SEKTOR INDUSTRI DI BURSA EFEK INDONESIA Jamaludin Anwar; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Political events are one of some causes that influence investment activities in the capital market. The purpose of this research is to find out the Effect of Political Events on Industrial Sector Shares in 2019. As one of the main sectors affecting the stock market on the Indonesia Stock Exchange (IDX). The data used secondary data from CSPI and industry sector daily trading. This study used 84 samples companies that have been selected through purposive metode for 14 days presidential election event period, and 14 days announcement of the cabinet event period. The results that the presidential election event was able to influence the trading volume of industrial sector shares, although there was no abnormal return that occurred in that event. While the cabinet announcement event showed zero results (no influence whatsoever) on trade in industrial sector shares that occurred on the Indonesia Stock Exchange. Keywords : Political Events, Capital Market, Presidential Election, Cabinet Announcement, Abnormal Return, Trading Volume Activity, Event study
PENGARUH PEMAHAMAN DAN PENGETAHUAN WAJIB PAJAK TENTANG PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI SAMSAT KOTA BATU) Yusuf Chusaeri; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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ABSTRAKSITujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, Kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak Samsat Batu. Lokasi penelitian ini bertempat di Kantor Bersama SAMSAT Batu yang beralamat di Jalan Abdul Rahman Kecamatan Ngaglik, Kota Batu dengan waktu penelitian November 2016 sampai Juni 2017. Pengujian terhadap ketepatan reaksi responden dilakukan dengan membagikan kuesioner di Kantor Bersama SAMSAT Batu yang merupakan seluruh wajib pajak PKB aktif sampai dengan periode 31 Desember 2015 dan merupakan wajib pajak langsung bukan seorang calo dengan jumlah 100 responden. Metode pengujian menggunakan Uji Validitas dan Reliabilitas, Uji Normalitas, Uji Asumsi Klasik, dan Analisis Regresi Linier Berganda dengan Program SPSS for Windows Versi 24. Kesimpulan yang diperoleh bahwasannya pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan berpengaruh signifikan secara simultan terhadap kepatuhan wajib pajak Samsat Batu. Serta dari penelitian ini ditemukan bahwa variabel pengetahuan dan pemahaman wajib pajak tentang peraturan perpajakan secara signifikan berpengaruh terhadap kepatuhan wajib pajak. Sedangkan variabel kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan ditemukan tidak mengalami pengaruh yang signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Batu.Kata kunci: Pengetahuan perpajakan, kesadaran wajib pajak, sanksi pajak, kualitas pelayanan dan kepatuhan wajib pajak.
PENGARUH CORPORATE GOVERNANCE, RETURN ON ASSET DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Kasus pada Perusahaan LQ-45 periode 2017-2019) Kamisa Delasari; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

In the era of globalization, sustainability reporting can be a differentiator in industry competition. Business stakeholders need better information about how environmental, social and economic impacts factor into business strategies and decisions. The purpose of this study was to determine the effect of corporate governance as measured by the ASEAN Corporate Governance Scorecard (ACGS) level 1 indicators, Return on Assets (ROA) and company age on the extensive disclosure of sustainability reports. The level of disclosure of sustainability reports is measured by instruments in the GRI Global Reporting Initiative (GRI) Standards. The sample used in this study are companies that are consistently listed on the 2017-2019 LQ45 Index. Sampling was carried out by purposive sampling and resulted in 11 (eleven) companies being selected as the final sample. The statistical method used is the multiple linear regression method, with the t statistical hypothesis test using a significance level (α) = 5%. The statistical tool used is SPSS 16. The results show that return on assets has a significant positive effect on the extent of disclosure of the sustainability report, while corporate governance and company age have no significant effect on the extent of disclosure of the sustainability report.Keywords : Corporate Governance, Return On Asset, Company Age, and Sustainability Report 
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP TERPILIHNYA INDONESIA SEBAGAI TUAN RUMAH ASIAN GAMES TAHUN 2018 (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 DI BURSA EFEK INDONESIA) Elisabet Susianti Ningrum; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to analyze the investor’s reaction in the capital market from the impact of the selection of Indonesia as an Asian Games household in 2018, which will be indicated by the presence or absence of abnormal return and trading volume activity. The population used is the stock of LQ 45 at BEI. The sampling technique was done by purposive sampling method. This study is event study so that the observation period will see the reaction on before and after the event. In this study period used was H-5 (before the event) and H+5 (after the event).The data used in this research is secondary data, such as the closing price of shares has been adjusted and the closing price of IHSG. Data in the form of daily stock price. The data was then analyzed using analytical methods paired sample t-test. The result showed that when viewed from the average abnormal return (AAR) and trading volume activity (TVA) did not show any difference between before and after the event.Keywords: Average Abnormal Return, Trading Volume Activity, Event Study
PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada KPP Pratama Malang Utara) Nur Aini Eka Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to determine the effect of tax audits, taxpayer awareness, service quality on the level of individual taxpayer compliance at the North Malang Tax Service Office (KPP). The analysis method used is multiple linear regression. The data used in this study are primary data. Data collection techniques in this study using purposive sampling. The test used in this study is the f test, R2 test, and t test. Based on the results of the tests that have been carried out, it is concluded that simultaneously the tax audit variable, taxpayer awareness, service quality has a significant and simultaneous effect on individual taxpayer compliance. The partial test results show that the tax audit variable and taxpayer awareness partially have a positive effect on the level of individual taxpayer compliance at the North Malang Tax Office. Meanwhile, partially service quality has no effect on individual taxpayer compliance.Keywords: tax audit, taxpayer awareness, service quality, taxpayer compliance
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Veni Zakia; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRAKManajemen laba “merupakan suatu upaya manajer perusahaan untuk mempengaruhi informasi yang ada pada laporan keuangan dengan tujuan untuk mengelabui stakeholder yang ingin mengetahui kondisi dan kinerja perusahaan”. Penelitian ini memiliki tujuan “untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan terhadap manajemen laba dan pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan terhadap manajemen laba dengan komite audit sebagai proksi good corporate governance sebagai variabel moderasi pada perusahaan Bursa Efek Indonesia (BEI) periode 2016-2017”. Populasi penelitian ini yaitu “industri manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2017. Metode penentuan sampel menggunakan purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel sebanyak 22 perusahaan manufaktur”. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia tahun 2016-2017. Teknik analisis data menggunakan analisis linear berganda. Hasil penelitian menunjukkan “bahwa variabel ukuran perusahaan, profitabilitas, pertumbuhan penjualan dan komite audit berpengaruh positif signifikan terhadap manajemen laba. Sedangkan variabel kepemilikan manajerial, kepemilikan institusional dan leverage tidak berpengaruh signifikan terhadap manajemen laba di perusahaan manufaktur yang terdaftar pada BEI 2016-2017. Good corporate governance dengan proksi komite audit tidak berpengaruh terhadap interaksi kepemilikan manajerial dengan manajemen laba, interaksi kepemilikan institusional dengan manajemen laba, interaksi leverage dengan manajemen laba, interaksi profitabilitas dengan manajemen laba, interaksi pertumbuhan penjualan dengan manajemen laba di perusahaan manufaktur yang terdaftar pada BEI 2016-2017, Good corporate governance dengan proksi komite audit memperkuat pengaruh ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI 2016-2017”.Kata Kunci : kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan, manajemen laba, komite audit.  ABSTRACT               Earnings management is an attempt by company managers to influence the information contained in financial statements with the aim to fool stakeholders who want to know the condition and performance of the company. This study aims to determine the effect of managerial ownership, institutional ownership, company size, leverage, profitability, sales growth on earnings management and the influence of managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth on earnings management with audit committees as proxy good corporate governance as a moderating variable in the Indonesia Stock Exchange (BEI) company for the period 2016-2017. The population of this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2016-2017. The method of determining the sample using purposive sampling, with several predetermined criteria, the number of samples is 22 manufacturing companies. The research data is secondary data obtained from the Indonesia Stock Exchange in 2016-2017. Data analysis techniques use multiple linear analysis. The results showed that the variable size of the company, profitability and sales growth had a significant positive effect on earnings management. While managerial ownership variables, institutional ownership and leverage have no significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange 2016-2017. Good corporate governance with audit committee proxy does not affect the interaction of managerial ownership with earnings management, interaction of institutional ownership with earnings management, interaction of leverage with earnings management, interaction of profitability with earnings management, interaction of sales growth with earnings management in manufacturing companies listed on the Indonesian Stock Exchange 2016 -2017, Good corporate governance with an audit committee proxy strengthens the influence of company size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange 2016-2017.Keywords: managerial ownership, institutional ownership, company size, leverage, profitability, sales growth, earnings management, audit committee.
Co-Authors AA Sudharmawan, AA Abd. Basit Abdul Kadir Jailani Abdul Lathif abdur rohman Aenul Huda Affifudin Affifudin Aisyah Nur Baity Sa’diyah Amelda Amelda Andi Affandi Anggita Lupita Sari Ani Luluk Mauludiyah Anis Nurul Hadi Anisa Fahrina Amalia Anisa Putri Annisa Syafitrah Sakeh Annisa Zeny Wankhar Aprilia Sari Aprilyandhika Putri Wulansari Aqidatul Firly Ardianita Thresnasari Arista Fauzi Kartika Sari Ayu Octavia Listiana David Wahyu Hemawan Desi Puji Astuti Dewi Hurwardani DIAH RAHMAWATI Dian Antika Sari Dinda Dewi Anggraeni Dwi Dosi Kurniawati Dwi Mila Oktaviani Dwiyani Sudaryanti Dyah Pitaloka Eka Maylinda Nurafifah Elisabet Susianti Ningrum Emy Puji Puspitasari Eni Indriani Ernia Taufiqoh Eva Naritawati Evita Tri Wahyuni Fahma As’har Faizatur Hafidhoh Farizka Ananda Safitri Ferina Firdayanti Filiana Filiana Fitri Wulandari Gildha Mita Amalia Gusti Hariri Hariri Harun Al Rasyid Harun Alrasyid Hasan Syukur Hiqmahtunnisah Hiqmahtunnisah Holil Holil Ika Nur Faiza Indri Yani Septiana Irnanda Khabilah Umayta Isnaini Arofatul Azizah Isro’i Isro’i Iva Yuliana Pratama Jamaludin Anwar Junaidi Junaidi Juriyandi Juriyandi Jusuf Al Fahmi Kamisa Delasari Karlina Dwika Nurcahyani Khoirotul Kiptiyah Khoridha Rizky Amalia Panda Kinanthi Widya Larasati Kresna Murti Leony Larasati Widodo Lika Yunistiyawati Lilis Sufiana Lutfia Ermayani Lutfiati Choridah M. Cholid Mawardi M. Syaiful Padli M. Yusuf Alfandi Hasan Made Swastika Maria Ulfa Maximillian Wilson Michelle Birne Miftakhul Huda Mirdad Mirdad Misbahul Mun’im Nadiya Nidaul Khairiyah Nahlatul Janah Naimatul Hasanah Nais Aprilia Nanda Dian Rahmadani Nisa Amelia Ramdani Novia Rosy Pratiwi Novyta Diah Ayu Putri Inandi Nur Aini Eka Putri Nur Hizbiyatul Jannah Nuril Badria Oktaviana Imami Mahmudah Putri Ani Putri Ningsih Putri Nurfadilah Rafika Tri Cahya Reyvina Yuandani Putri Rifana Wahyu R.S. Rini Cahyanti Riri Trinanda Riski Lasiba Riyani Safitri Rumain Rizka Dwi Ayunin Tisna Rizky Nikmatul Wakhidah Rizqi Waluya Ningsih Sabariah Sabariah Salma Kholis Arjunawati Siti Rabiatul Fauziah Sofiana Sofiana Sri Sinta Wardani Syarif Thayib Teguh Teguh Ufairoh Rohmawati Uhela Mawadati Ulfah Hariani Umi Hoeroh Ummy Sholihah Utami Setya Ningsih Veni Zakia Venisa Ayu Syafira Wanda Alisah Sastiana Wardatul Jannah Widodo Prasetyo Utomo Wildana Wargadinata Yulia Rahma Denita Yulia Zahro Yunita Adelia Putri Yusuf Chusaeri Yuyun Hanifatusa’idah Zainal Abidin Zanuar Priyatno Zelvi Ainun Naja