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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
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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BOOK TAX DIFFERENCES AND EARNING QUALITY Khoridha Rizky Amalia Panda; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to examine empirically the influence ofbook tax differences to earning quality. In this study, Book Tax Differencesdivided to two groups: permanent differences and temporary differences, whilefor earning quality is proxies with Earning Response Coefficient (ERC).Population in this research are manufacturing companies in IndonesianStock Exchange in period of 2014-2016. With purposive sampling method,samples used are 23 manufacturing companies for three years, so the total samplein this research are 69 samples. The data used in this research is secondary datawith engineering documentation. Methods of statistical analysis used multipleregression using the program SPSS for windows.The results show that permanent differences variable and temporarydifferences variable simultaneously had a significant effect on earning quality(ERC). While partially, temporary differences significantly affect the earningquality (ERC) and permanent differences not significantly affect the earningquality (ERC).Keywords : Permanent Differences, Temporary Differences, EarningQuality, Earning Response Coefficient.
PENGARUH PENGETAHUAN INVESTASI, MODAL MINIMAL INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL (Studi Kasus Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) M. Yusuf Alfandi Hasan; Nur Diana; Junaidi Junaidi
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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This research is to determine the effect of investment knowledge, minimum investment capital, and investment motivation on student interest in investing in the capital market (a case study of students from the Faculty of Economics and Business at the University of Islam Malang). The independent variables in this study are investment knowledge, minimum investment capital, and investment motivation, while the dependent variable is student interest in investing in the capital market. This type of research is correlational research. The source of data is primary data with the data collection method in the form of a questionnaire. Based on this method, the number of students used there is 106 respondents. The hypotheses were tested using multiple linear regression analysis with SPSS Version 22. The results showed that the investment knowledge variable had a positive and significant effect on investment interest (0.000 < 0.05), and the minimal capital variable had a positive and significant effect on investment interest (0.00 < 0.05). In contrast, the investment motivation variable had no effect on investment interest (0.496 > 0.05).Keywords: Investment Knowledge, Minimum Investment Capital, Investment Motivation, Student Investment Interest
PENGARUH SISTEM AKUNTANSI DAN KOMPETENSI AKUNTANSI TERHADAP PENYALAHGUNAAN DANA DESA DI KECAMATAN BLUTO KABUPATEN SUMENEP Zelvi Ainun Naja; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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This research was conducted to determine the influence of accounting systems and accounting competencies on misuse of village funds. This research uses a quantitative approach, where this research is a field research (field research) using descriptive quantitative methods. Sources of data in this study are primary data and data collection methods by distributing questionnaires. In this study, there are two independent variables used, namely the Accounting System (X1) and Accounting Competence (X2), while the dependent variable is Misuse of Village Funds (Y). In this study, researchers used a sample with nonprobability sampling method with purposive sampling type obtained a sample of 69 respondents. The results in this study indicate that the accounting system has a positive effect.Keywords: accounting system, accounting competence and misuse of village funds
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN LINDUNG NILAI PADA PERUSAHAAN MANUFAKTUR DI BEI Dwi Dosi Kurniawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTTrade does not only cover domestic but also foreign trade also occurs inthe current company commonly referred to as international trade. With theexistence of inter-country trade it will happen fluctuations in currency exchangerates that cause risks or losses. To overcome the uncertain losses, Hedgingdecisions with dervative instruments can be used to protect the assets to avoidlosses. Hedging (hedging) is one of the strategies used to reduce the incidence ofunforeseen risks.This study aims to determine whether MTBV (Market to Book Value) andLiquidity can influence Hedging decision making on manufacturing companies inBEI. And obtained a sample of 6 manufacturing companies listed in BEI duringthe period 2010-2016. With sample selection criteria using purposive sampling,and the technique used is multiple linier regression analysis. The results obtainedthat MTBV (Market to Book Value) and Liquidity have no significant effect onHedging decision making.Key Word : MTBV (Market to Book Value), Liqidity, Hedging.
ANALISIS RASIO KEUANGAN SEBAGAI PENILAIAN KINERJA KEUANGAN (Studi Kasus pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG periode Tahun 2014-2015) Novyta Diah Ayu Putri Inandi; Nur Diana; Muhammad Cholid Mawardi
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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Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG berdasarkan Rasio Likuiditas, Rasio Leverage/ Solvabilitas, Rasio Aktivitas dan Rasio Profitabilitas periode tahun 2014-2015. Analisis pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG yang mulai mengalami penurunan laba/ kerugian dan periode penelitian tahun 2014-2015. Hasil penelitian menunjukkan bahwa secara umum penurunan laba/ kerugian yang dialami perusahaan-perusahaan tersebut disebabkan oleh beberapa faktor internal perusahaan, yang meliputi penurunan hasil penjualan, biaya-biaya yang meningkat terutama biaya non usaha, kemampuan dalam membayar hutang harus tetap ditingkatkan dan pembelian aktiva yang digunakan perusahaan lebih ditujukan untuk kegiatan operasional. Kata kunci: rasio keuangan, kinerja keuangan, BUMN merugi, laporan keuangan.
ANALISIS PENGARUH UKURAN PERUSAHAAN, DEVIDEND PAYOUT RATIO, BONUS PLAN TERHADAP PERATAAN LABA Kresna Murti; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhitindakan perataan laba perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode2014-2016. Penelitian menggunakan metode purposive sampling dimana dari 45,sehingga total sample sebanyak 20 sample. Dengan menggunakan analisis regresilogistik, didapat hasil bahwa kecenderungan Size, Bonus plan, Devident payout ratioberpengaruh negatif terhadap tindakan perataan laba pada perusahaan LQ 45 yangterdaftar di Bursa Efek Indonesia periode 2014-2016.Kata kunci: Size, bonus plan, devident payout ratio, perataan laba
ANALISIS PENGEMBANGAN CORPORATE VALUE BERDASARKAN KEPUTUSAN INVESTASI DAN PENDANAAN, STRUKTUR KEPEMILIKAN SERTA KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK Holil Holil; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT This research was conducted to analyze the effect of investment decisions, funding decisions, ownership structure, and dividend policy on company value of LQ45 companies listed on the Indonesia Stock Exchange (IDX). The LQ45 company was chosen as the object of research because it is 45 stocks of high quality and most actively traded on the Indonesia Stock Exchange (IDX). The high level of stock trading is a factor of changes in shares listed in LQ54 each period, which then motivates companies to form appropriate decisions in managing the company's finances so that they are always listed in LQ45, so that the development of corporate value is more visible and attractive for investors who want invest in LQ45 companies. The sample in the study was taken using a purposive sampling method. The population in this study were LQ45 companies listed on the Indonesia stock exchange (BEI) for the 2015-2017 period, so that there were 45 companies in the study population. As for those selected according to the specified sample criteria from 3 years (2015-2017) the observation period is 30 companies. Data were analyzed using multiple linear regression analysis with Software SPSS 22 For Windows. Based on the results of simultaneous hypothesis testing shows that investment decisions (PER), funding decisions (DER), ownership structure (KMM) and dividend policy (DPR) significantly influence the company value (PBV). The results of the partial hypothesis test show that investment decisions (PER) and ownership structures (KMM) have no effect on company value, while the funding decisions (DER) and dividend policies (DPR)  significantly influence the company value (PBV). Keywords: Corporate value, investment decisions, funding decisions, ownership structure, dividend policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PRILAKU WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT MENGGUNAKAN E-FILING WAJIB PAJAK ORANG PRIBADI KOTA DOMPU Desi Puji Astuti; Nur Diana; Hariri Hariri
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 Responding and answering related to the increasing needs of taxpayers throughout Indonesia by improving services must be better than before and there is a desire to reduce the burden of the administration process of taxation reports using paper. One of the tax renewals in terms of the use of Information Technology (IT) for tax administration is implementing electronic media in the form of E-Systems namely E-Filling. This study analyzes the Analysis of Factors Affecting Personal Taxpayer Behavior Interest in Reporting Tax Returns Using E-Filling. The variables used in this study are perceived usefulness, readiness of information technology, security and confidentiality, and perceived convenience as an independent variable, while the dependent variable is interest in using E-Filling. In this study there were 95 respondents used. The results of this study that simultaneously the variable Usage Perception, Information Technology Readiness, Security and Confidentiality, and Ease Perception simultaneously affect the Interest in E-Filling Use. While partially the variable Perception of Use has a positive and significant effect on the Interest in Using E-filling, so the readiness of information technology has a positive effect on the interest in using E-filling, the Security and Confidentiality variable has no influence on the Interest in Using E-Filling, the Perception of Ease variable has no effect of Interest in Using E-Filling.Keywords: perception of use, readiness of information technology, security and confidentiality, perceived ease of use, and interest of E-Filling users.
PENGARUH MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Pemerintahan Kota Malang) Nur Hizbiyatul Jannah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (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 individual morality andinformation asymmetry on the tendency of fraud accounting at the Organization ofthe Regional City of Malang. This type of research is quantitative research.Criteria of respondents used in this study are employees who work on thefinancial sector at the Organization of Regional Devices. The sample used was 50respondents. The number of population in this research is 19 Department which ishead of finance department and finance officer at Organization of Local Area ofMalang City. The sampling technique used is purposive sampling, with thenumber of respondents is 50 people. The results of this study indicate that (1)individual morality has a significant negative effect on the fraud of accounting (2)information asymmetry has a significant positive effect on accounting fraudtendencies, (3) individual morality and information asymmetry have a significanteffect on trends fraud (fraud) accounting.Keywords: apparatus morality, information asymmetry and fraudulent accountingtendencies.
PENGARUH LINGKUNGAN BELAJAR, BIAYA PENDIDIKAN DAN PEMBELAJARAN DARING TERHADAP MOTIVASI BELAJAR MAHASISWA AKUNTANSI UNIVERITAS ISLAM MALANG PADA MASA PANDEMI COVID-19 (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Nais Aprilia; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research objective is to know the influence of the learning environment, the cost of education, and online learning on the learning motivation of accounting students at the Islamic University of Malang during the Covid-19 pandemic. This research uses primary data with the criteria of students of the accounting study program, Faculty of Economics and Business, the University of Islam Malang, who have carried out online learning for at least two semesters. The method of collecting data through a questionnaire through google form using a Likert scale of 1-4. The number of samples used in this study was 90 students, with a data analysis method of multiple linear regression analysis. The results of the research test prove that the Learning Environment, Tuition Fees, and online learning have a positive and significant effect on the learning motivation of accounting students at the Islamic University of Malang during the Covid-19 pandemic.Keywords: Learning environment, education costs, online learning, learning motivation
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 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