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

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PENGARUH KINERJA DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DI WEBSITE PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Daerah Di Provinsi Jawa Timur Tahun 2015-2017) Aqidatul Firly; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to give empirical evidence about the impact of local income, the size of local government, the complexity of local government, and regional expenditure on the level of disclosure of financial statements on the website of regional governments. The sample of this study is the regional government of East Java which discloses the financial statements of local governments on the websites of each local government during 2015-2017, namely as many as 20 local governments. The data analysis method used is logistic regression, because the dependent variable in this study is dummy variable. The results showed that partially the original income variable, local government size, and regional expenditure had a significant positive effect on the level of disclosure of financial statements on the local government website. While the complexity of regional government does not have a significant effect on the level of disclosure of regional financial reports on the local government website. The magnitude of the influence of local revenue, the size of local government, the complexity of local government, and regional expenditure on the level of disclosure of regional financial statements on the local government website is 54%, while the remaining 46% is explained by other variables outside of this regression model.Keywords: Level Of Financial Statement Disclosure, Local Income, Size Of Local Government, Local Government Complexity, Regional Expenditure.
PENGARUH FAKTOR GOOD CORPORATE GOVERNANCE, FREE CASH FLOW, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BATU BARA Emy Puji Puspitasari; 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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ABSTRAK“Tujuan dari penelitian ini adalah untuk mengetahui pengaruh faktor good corporate governance, free cash flow, dan leverage terhadap manajemen laba. Variabel dependen dalam penelitian ini adalah manajemen laba”. Variabel independen pada penelitian ini ialah dewan komisaris independen, ukuran komite audit, kepemilikan manajerial, kepemilikan institusional, leverage, dan free cash flowPenelitian ini merupakan penelitian eksplanasi/asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia pada perusahaan Batu bara. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda.Hasil analisis menunjukkan bahwa secara parsial dewan komisaris independen, ukuran komite audit,  kepemilikan institusional, leverage, dan free cash flow terhadap manajemen laba berpengaruh positif dan signifikan, kepemilikan manajerial tidak mempunyai pengaruh terhadap manajemen laba.Kata Kunci : Ukuran Komite Audit, Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Arus Kas Bebas, Leverage,Earnings Management.  ABSTRACT               “The purpose of this study was to determine the effect of factors of good corporate governance, free cash flow, and leverage on earnings management”. The dependent variable in this study is earnings management. The independent variables in this study were the size of the audit committee, independent board of commissioners, institutional ownership, managerial ownership, free cash flow, and leverage.               This research is explanatory / associative research. The data used in this study are secondary data obtained from the Indonesia Stock Exchange in Coal companies. The data analysis technique used in this study used multiple linear regression analysis.               The results of the analysis show that partially the independent board of commissioners, the size of the audit committee, institutional ownership, leverage, and free cash flow on earnings management have a positive and significant effect, managerial ownership has no influence on earnings management. Keywords: Audit Committee Size, Independent Board of Commissioners, Institutional Ownership, Managerial Ownership, Free Cash Flow, Leverage, Profit Management.
PERSEPSI PELAKU UMKM DAN SOSIALISASI SAK EMKM TERHADAP DIBERLAKUKANNYA LAPORAN KEUANGAN YANG BERBASIS SAK EMKM 1 JANUARI 2018 (Studi Kasus Pelaku UMKM Se-Malang) Nuril Badria; 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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ABSTRACTPenelitian ini bertujuan untuk mengetahui adanya perbedaan persepsipelaku UMKM terhadap diberlakukannya Laporan keuangan yang berbasis SAKEMKM 1 Januari 2018 serta mensosialisasikan SAK EMKM terhadp pelakuUMKM yang belum mengetahui SAK EMKM. Data yang digunakan dalampenelitian ini adalah data Primer, populasi penelitian yaitu pelaku UMKM dimalang sedangkan sampel penelitian yang diambil adalah pelaku UMKM bidangmakanan dan minuman. Teknik pengambilan sampel dilakukan menggunakanmetode purposive sampling. Hasil yang diperoleh dengan menggunakan ujiregresi linier berganda Y= 7.963 + 0,463 X1 + 0,594 X2, dan uji dari penelitianini menggunakan uji t. Hasil penelitian ini menunjukkan bahwa secara parsialpersepsi pelaku UMKM dan Sosialisasi SAK EMKM berpengruh signifikanterhadap penggunaan SAK EMKM.Kata kunci : Persepsi, Sosialisasi, Usaha Mikro Kecil dan Menengah, SAKEMKMABSTRACTThis study aims to determine the differences of perceptions of SMEs to theimplementation of Financial Statements based on SAK EMKM January 1, 2018and socialize SAK EMKM to SMEs perpetrators who do not know SAK EMKM.The data used in this study is Primary data, the study population is theperpetrators of SMEs in Malang while the sample research taken is theperpetrators of SMEs in the field of food and beverages. The sampling techniquewas conducted using purposive sampling method. The result obtained by usingmultiple linear regression test Y = 7.963 + 0,463 X1 + 0,594 X2, and test of thisresearch use t test. The results of this study indicate that partially perceptions ofSMEs and Socialization of SAK EMKM significantly influenced the use of SAKEMKM.Keywords: Perception, Socialization, Micro Small and Medium Enterprises,SAK EMKM
PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG GO PUBLIC DI BURSA EFEK INDONESIA Gildha Mita Amalia Gusti; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of Profitability, Leverage, and Institutional Ownership on tax avoidance in food and beverage companies that go public on the Indonesian Stock Exchange. This type of research is quantitative, while according to the relationship between variables, this research is included in correlational research. This study uses the financial statements of food and beverage companies for 2017-2020. The data used is secondary data which is processed using SPSS software. The analytical method used is multiple linear regression. The study's results prove that (1) Profitability has a negative effect on Tax Avoidance on the Indonesia Stock Exchange (IDX). (2) Leverage has a positive effect on Tax Avoidance. (3) Institutional ownership has a negative effect on the Tax Avoidance of food and beverage companies on the Indonesia Stock Exchange (IDX)Keywords: Profitability, Leverage, Institutional  Ownership, Tax Avoidance
PENGARUH KEMUDAHAN, KEPATUHAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING DI KOTA MALANG Ufairoh Rohmawati; Nur Diana; M. Cholid Mawardi
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 convenience, compliance, taxpayer’s satisfaction on the use of E-Filing in the Malang city. The research method is associative research method with a quantitative approach. The sample in this study used random sampling with the criteria of taxpayers who already have an NPWP and those who have used E-Filing. The analysis technique used to test the hypothesis using multiple linear regression analysis. The results research are the convenience variable and the compliance variable have no effect on the use of E-Filing in Malang, while the satisfaction variable has a significant positive effect on the use of E-Filing in the Malang of city. This reseach contributes to TAM. Keywords: Ease, Compliance, Satisfaction, Use of E-Filing.
PENGARUH PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING BASED COVENANT) PADA PERINGKAT OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Hiqmahtunnisah Hiqmahtunnisah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

AbstractThis study aims to determine the effect of accounting based covenant(leverage, profitability and firm growth) toward bond rating. The sample ofthis study are LQ45 companies listed in Indonesian Stock Exchange (IDX)during the period 2013-2016. The sampling technique used was purposivesampling, in order to get as many 17 companies.This study uses secondary data obtained from Indonesian StockExchange, technical analysis of the data used is the multiple linearregression analysis with the help of SPSS software.The result of the research show that the variable of leverage,profitability, and firm growth significant positive effect on bond rating.Keyword: accounting based covenant, leverage, profitability, firm growthand bond rating
PENGARUH SUKU BUNGA SBI, INFLASI, KURS DAN VOLUME PERDAGANGAN SAHAM TERHADAP HARGA SAHAM (Studi Kasus Perusahaan Food and Beverages Yang Terdaftar Di BEI Tahun 2018-2020) Eni Indriani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the influence of SBI interest rates, inflation, exchange rates, and stock trading volumes on the share prices of food and beverages companies in 2018-2020. The sample in this study was 20 corporate that were food and beverages companies. The sampling technique used is purposive sampling. The data used in the study used secondary data. The data analysis method is multiple linear regression tests. The research results show simultaneously that each variable of SBI interest rate, inflation, exchange rate, and stock trading volume affect the stock price. Partially, the SBI interest rate and stock trading volume positively affect the stock price. Meanwhile, the exchange rate and inflation partially do not affect the share price of food and beverage companies.Keywords:    SBI Interest Rate, Inflation, Exchange Rate, Stock Trading Volume, Stock Price
STRATEGI PENINGKATAN EFISIENSI BIAYA PADA NILAI LEMBAGA KEUANGAN SYARIAH BERBASIS STOCHASTIC FRONTIER APPROACH (SFA) DAN DATA ENVELOPMENT ANALYSIS(DEA) Umi Hoeroh; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the strategy of increasing cost efficiency in value-based Islamic financial institutions Stochastic Frontier Approach (SFA) and Data Envelopment Analysis (DEA). To determine the effect on the performance efficiency prifitabilitas Islamic Financial Institutions. This research was conducted against five Islamic Financial Institutions with the largest total assets in July 2016 period, ie that bank Muamalat Indonesia, Islamic Bank Mandiri, Bank Mega Syariah BRI Syariah, and Bank Bukopin. Financial Statement Data that has been published by Bank Indonesia (BI) and listed on the Indonesia Stock Exchange (BEI). The period of observation in this study is from 2013 to 2015. This research uses Correlational research, operational research variables using Third Party Fund data, Personnel expense or burden of Labor, Total Assets and Total Funding with each scale ratio. Data collection method is documentation while data analysis using the calculation of the efficiency of LKS (Islamic Financial Institutions) in terms of the cost by using the method of approach to cost efficiency, while for the calculation using a parametric approach Stochastic Frontier Approach (SFA) and non-parametric Data Envelopment Analysis (DEA) to R-Studio program. And to measure the impact on output and output variables on the efficiency of researchers used multiple linear regression analysis using SPSS. The results showed that the overall average, both the SFA and DEA methods, LKS fifth condition is efficient. The average value of efficiency LKS SFA and DEA methods 1.000% and 0.99212%. Of the two methods, LKS has the highest level of efficiency is Bank Syariah Bukopin and the lowest is the Bank Mega Syariah. The results of multiple linear regression analysis of the effect of input variables on output shows that the Third Party Funds, expenses or expenses Personnel Labor, Total Assets Total Financing positive influence on worksheets. There is influence between the input and output components of the level of cost efficiency Islamic Financial Institutions is heavily influenced by the Operating Expenses. This means that the higher the Operating Expenses Total Funding will increase and conversely the lower the Operating Expenses Total Funding will decrease.
PENGARUH OPINI AUDITOR BADAN PEMERIKSA KEUANGAN TERHADAP TINGKAT KORUPSI (STUDI PADA KEMENTERIAN/LEMBAGA DI INDONESIA) Widodo Prasetyo Utomo; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe aim of this research was to examine the influence of the opinion of theSupreme Audit Agency auditors on the level of corruption. The population in thisstudy are all government ministries / institutions in Indonesia for the period 2012-2016. The sampling technique in this study used purposive sampling and obtained9 ministries / institutions of sample which were used as criteria for ministries /institutions which stumbled on corruption cases for at least 3 years during theperiod 2012-2016. The source of this research data comes from the CorruptionEradication Commission, www.kpk.go.id and the Supreme Audit Agency,www.bpk.go.id. The analytical method used in this study is the classicalassumption test, hypothesis testing and simple linear regression.The results show that: (1) Based on simultaneous testing or F test it isknown that auditor opinion variables have a significant positive effect on the levelof corruption. (2) The auditor's opinion variables have 29.5% implications for thelevel of corruption in ministries / institutions in Indonesia and 70.5% is explainedby other variables not included in this research model. (3) partially auditoropinion variables have a significant positive effect on the level of corruption inministries / institutions in Indonesia for the period 2012-2016.Keywords: Auditor Opinion and Corruption
“PRAKTEK WINDOW DRESSING PADA REKSADANA SAHAM DI INDONESIA TAHUN 2014-2016” (Studi Empiris Pada Reksadana Saham di Indonesia tahun 2014-2016) Putri Ani; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSIPenelitian ini akan membahas tentang satu fenomena di pasar modal,dimana menjelang akhir tahun atau tepatnya pada bulan Desember harga sahamcenderung naik. Penyebab kenaikan saham ini bisa dari emiten (perusahaan) yangmelakukan target penjualan agar pelaporan akhir tahun terlihat bagus. Variabelyang digunakan dalam penelitian ini adalah Residual Absolute yaitu dengan caramembandingkan nilai Residual Absolute perusahaan 10 hari sebelum EventStudies dan 10 hari sesudah Event Studies.Berdasarkan uji hipotesis yang dilakukan terhadap nilai Residual Absolute10 hari sebelum dan 10 hari sesudah Event Period didapatkan hasil bahwakenaikan paling signifikan adalah terjadi dibulan Desember yaitu 10 hari sebelumEvent Period dengan Mean sebesar 0,018 % perhari. Selain itu hal ini didukungdengan hasil pengujian Wilcoxon Signed Rank yang menunjukan adanyaperbedaan Residual Absolute 10 hari sebelum Event Period dan 10 hari setelahEvent period.Kata Kunci: Window Dressing, Residual absolute, January Effect.ABSTRACTThis research aims to discuss about the phenomenon in stock exchange inthe end pf the year or exactly on December stock price is tend to increase. Theincreasing is caused by the emiten (company) which on selling target in order tothe reporting if financial statement at the end of the year looked good. Thevariables in this research is Residual Absolute which is comparing betweenResidual Absolute value in 10 days after Event Period. The result of this researchis the most significant increasing is happened on December, 10 days before Eventperiod with the amount of mean is 0,018 % per day. And tis is supported whit thetesting result Wilcoxon Signed Rank which is showing the difference of ResidualAbsolute 10 days before Event Period and 10 days after Event Period.Keywords: Window Dressing, Residual Absolute, January Effect.
Co-Authors AA Sudharmawan, AA Abd. Basit Abdul Kadir Jailani Abdul Lathif abdur rohman Aenul Huda Affifudin Affifudin Aisyah Nur Baity Sa’diyah Aliya Putri Tonang 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 Mardyanto Barumbun Maria Ulfa Maulidah Rahman 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 Riskawati Riskawati, Riskawati 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 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