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All Journal JPF : JURNAL PENDIDIKAN FISIKA 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 Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences

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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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Abstract

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.
E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA Evita Tri Wahyuni; Nur Diana
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 purpose of this study to obtain empirical evidence about the influence of e-commerce on decision making for entrepreneurship, the influence of the use of accounting information systems on decision making for entrepreneurship. This research was conducted at State Universities and Private Universities in the city of Malang. Data collection methods used in this study were the distribution of questionnaires. The data used in this study is primary data obtained by distributing questionnaires directly and through the google form link to 88 respondents using convenience sampling techniques. Analysis of the data used were multiple linear regression analysis. The result of this study indicate show that e-commerce has a positive effect on decision making for entrepreneurship, the use of accounting information systems has a positive effect on decision making for entrepreneurship.Keywords : E-Commerce, Accounting Information Systems, entrepreneurship.
PENGARUH DANA PIHAK KETIGA, NON PERFORMING FINANCING, DAN RETURN ON ASSET TERHADAP PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH PERIODE 2014-2017 Yuyun Hanifatusa’idah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research to determine the influence of Third Party Funds, Non Performing Financing and Return On Asset towards Mudharabah of Sharia Commercial Banks for the period 2014-2017. The data used in this study is secondary data. The population used is Sharia Commercial Banks at Bank Indonesia for the period 2014-2017. The sampling technique was done by purposing sampling method. The sample of this research is 11 companies with 4 years observation. Data analysis was done by using multiple linier regression method. The result of this study indicate that (1) Third Party Funds has a significant positive effect on mudharabah, with a significance level of 0,031 < 0,05. (2) Non Performing Financing has a significant positive effect on mudharabah, with a significance level of 0,013 < 0,05. (3) Return On Asset has a significant positive effect on mudharabah, with a significance level of 0,011 < 0,05. Keywords: Third Party Funds, Non Performing Financing and Return On Asset and Mudharabah.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yulia Zahro; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of fraud triangle inexplaining the occurrence of financial statement fraud. Fraud triangle consists ofpressure, opportunity, and rationalization. Four variables are proxied frompressure (financial stability, personal financial need, external pressure, andfinancial targets). Two variables are proxied from opportunity (nature of industryand effective monitoring). And one last variable is proxied from rationalization.Based on logistic regression analysis there are 77 companies that commit fraud,and 31 companies that do not commit fraud during 2014-2017. From this study itcan be concluded that there is a positive influence between external pressure(LEV) on financial statement fraud, and six other variables consisting fromfinancial stability, personal financial needs, financial targets, nature of industry,effective monitoring, and rationalization has no effect on financial statementfraud. This result supports the fraud triangle theory in explaining the occurrenceof financial statement fraud.Keywords: financial statement fraud, pressure, opportunity, rationalization
PENGARUH INDEKS HARGA SAHAM, RETURN SAHAM, INFLASI, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN. (Studi Empiris pada Perusahaan Indeks LQ45 yang Go Public di BEI Periode 2014-2017). Aenul Huda; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis Study aims to examine and analyze the  effect of stock price index,  stock Returns, inflation, dividend policy, and interest rate on the stock trading volume companies index LQ45. This research was conducted at Indonesia Stock Exchange by selecting sample companies listed  in Indonesia Stock Exchange in 2014 until 2017. The population in this research as many as 45 companies and the number of samples of 33 companies selected by passing the stage of purposive sampling, so the number of samples of observations for 4 year to 132 samples. The analysis technique used in this research is multiple linear regression. Data analyze in this research using SPSS version 14. The results showed that partially stock trading volume has a significantly effect on the stock price index and inflation. While the stock Returns, dividend policy, and interest rate does  not significantly effect the stock trading volume. Together shows that stock price index, stock Returns, inflation, dividend policy, and interest rate significantly on the stock trading volume.Keyword: stock price index, stock Returns, inflation, dividend policy, interest rate, and stock trading volume.
ANALISIS PERANAN KEBIJAKAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) DALAM MENGENDALIKAN IMPOR MOBIL (Studi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Tanjung Perak Surabaya) Abd. Basit; Nur Diana; Affifudin Affifudin
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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Abstract

ABSTRACT               This research aims to determine the role of the sales tax policy on luxury goods in controlling imports of cars. This study uses a descriptive qualitative approach. In 2013 Indonesia exported 170 thousand units of cars and imported 120 thousand units of cars. This condition requires the control of Indonesian people's consumption of imported cars. In the case of imposition of on motorized vehicles, the government issued a policy namely Government Regulation Number 22 of 2014 concerning Taxable Goods that are luxuriously classified in the form of Motor Vehicles which are subject to Sales Tax on Luxury Goods. The existence of policy on imported cars is expected to reduce public consumption of imported cars. The Tanjung Perak Port, which is the second largest port, has become the place of international and national trade traffic, this is evident from the many export and import activities that occur there. Tanjung Perak Port is a place for importing motorized vehicles through customs routes. Keywords: Value Added Tax on Luxury Goods, Policy, Control, Import.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2018 Rini Cahyanti; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

Abstract               This research was conducted to examine the effect of variable Earning Per Share (EPS), Price Earning to Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER), Return On Assets (ROA), and Return On Equity ( ROE) to Stock Return. The sampling technique used was purposive sampling with the criteria (1) the company was listed on the Indonesia Stock Exchange and registered as an LQ45 company in the 2016-2018 period, (2) The company must be listed in the LQ45 index continuously (constant) for 3 years starting from the period 2016-2018, (3) LQ45 companies for the 2016-2018 period have reported financial statements that include the values of the variables to be studied (4) Financial reports using the rupiah currency. Obtained a total sample of 45 from 45 companies for 3 years. The analysis technique used is multiple regression analysis and hypothesis testing with partial t test and simultaneous F test, with a significance level of 5%. From the results of this analysis, it is found that simultaneously there is a significant influence between EPS, PER, PBV, DER, ROA, and ROE on LQ45 Company Stock Return, but the effect is very small, only 51.8%. While partially, only the DER, ROA and ROE factors have a significant effect on LQ45 Company Stock Return with a value of less than 5%. Keyword: Earning Per Share (EPS), Price Earning to Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER), Return On Assets (ROA), and Return On Equity ( ROE) and Stock Return
PENGARUH EVA, EARNINGS, ARUS KAS OPERASI, DAN RESIDUAL INCOME TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2014-2016 Filiana Filiana; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to examine the effect of economic added value,earnings before extraordinary items, cash flow from operations and residualincome to stock returns. The population in this study is a manufacturing companylisted on the Indonesia Stock Exchange period 2014-2016. Sampling technique inthis research using purposive sampling method and obtained 23 manufacturingcompanies listed in Indonesia Stock Exchange period 2014-2016. Source of datafrom this research comes from Indonesia Stock Exchange (IDX), www.idx.co.id.The method of analysis used in this study is the classical assumption test,hypothesis test and multiple linear regression test.The results of this study indicate that: (1) Based on the simultaneous testor F test. Then the economic value added variable, the earning beforeextraordinary item, the cash flow from the operation and residual incomesignificantly influence the stock return. (2) Economic value added variable,earnings before extraordinary item, cash flow from operation and residual incometogether influencing 41% to return received by shareholder of manufacturingcompany listed on BEI and 59% explained by other variable which is not includedin this research model. (3) Partially residual income variable has a significantnegative effect on stock return. While economic value added variable, earningsbefore extraordinary item, cash flow from operation have a significant positiveeffect to stock return.Keywords: economic value added, earnings before extraordinary item, operatingcash flow, residual income and stock return
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Dwi Mila Oktaviani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to evaluate the effect of good corporate governance mechanisms on the financial performance of manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange in the 2016-2018 period. The independent variables in this study consisted of an independent board of commissioners, managerial ownership and an audit committee. While the dependent variable is the company's financial performance as measured by Return On Assets (ROA). The data analysis method used is multiple linear regression analysis. Sampling using a purposive sampling method and obtained 13 companies from 24 manufacturing companies in the food and beverage sector in accordance with the criteria to be used as research objects. Based on the research, it is known that the independent board of commissioners, managerial ownership and audit committee simultaneously influence the financial performance of companies listed on the Indonesia Stock Exchange in the period 2016-2018. But partially the independent board of commissioners has a negative effect on financial performance. While managerial ownership and audit committees do not affect financial performance. With an R Square value of 38.9% which is where the dependent variable is affected by the independent variable. While the remaining 61.1% is influenced by other variables not used in this study.  Keywords: Dewan Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Kinerja Keuangan (ROA).
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT PERILAKU PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI SHOPEE ( Studi Empiris Pada Mahasiswa Akuntansi Universitas Islam Malang & Universitas Negeri Malang) Riski Lasiba; Nur Diana; Afifudin Afifudin
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

This study aims to analyze factors that influence the behavioral interest of users of e-commerce-based accounting information systems on the shopee application. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale 1-5. The population in this study were students of the Islamic University of Malang and the State University of Malang. Sampling using purposive sampling with as many as 100 respondents. This data uses SPSS 25 analysis technique for windows. The results showed that Perceived ease of use, usefulness, and risk have a Simultaneous effect (F) on the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application. Perceived ease of use positively impacts the behavioral interest of users of e-commerce-based accounting information systems on the Shopee application. Perceived usefulness positively affects the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application. Perceived risk does not affect the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application.Keywords: perceived ease of use, perceived usefulness, perceived risk, interest in user behavior, and accounting information systems
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