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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 PERLAKUAN TAX AMNESTY DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM Yang Terdaftar di KPP Pratama Batu) Amelda Amelda; Nur Diana; Afifudin Afifudin
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

ABSTRACTThis research was conducted with the aim of analyzing the effect of tax amnesty treatment and the application of e-filing on taxpayer compliance (a study on registered MSMEs at KPP Pratama Batu). The sample in this study is the UMKM taxpayers who are registered at KPP Pratama Batu who already have an NPWP and are registered at KPP Pratama Batu. Based on data collection, a total of 75 respondents were obtained, with the data collection method used, namely using the Slovin formula. Based on the results of simultaneous testing, it shows that the tax amnesty and e-filing variables affect the compliance of MSME taxpayers. The partial test results show that the tax amnesty and e-filing variables have a positive effect on MSME Taxpayer Compliance.Keywords : Tax Amnesty, E-filing and UMKM Taxpayer Compliance
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Diah Rahmawati; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to find out how the influence of investmentdecisions, dividend policy and financing decisions on the value of manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) period 2014-2016.Technique of data retrieval in this research use purposive sampling method andobtained 29 sample company that used in criterion of manufacturing companylisted in Bursa Efek Indonesia year 2014-2016. Source of data in this researchcomes from Indonesia Stock Exchange (BEI). The method of analysis used in thisstudy is the normality test, the classical assumption test, hypothesis test andmultiple linear analysis.The results of this study indicate that: (1) Based on the simultaneous test orF test it is known that the investment decision variables, dividend policy andfunding decision have a significant positive effect on the value of the company. (2)The variables of investment decision, dividend policy, and funding decisiontogether have 58.8% implication on the value of the company in manufacturingcompanies listed on BEI and 41.2% are explained by other variables not includedin the research model. (3) Partially, investment decision variable and fundingdecision have a significant positive influence to firm value while dividend policyvariable does not affect to company value.Keywords : Investment Decisions, Dividend Policy, Funding Decision, CorporateValue.
PEMANFAATAN BARANG MILIK DAERAH DAN PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pada Pemerintah Kabupaten Timor Tengah Selatan) Annisa Syafitrah Sakeh; Nur Diana; M. Cholid Mawardi
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 study aims to obtain an overview of the effect of the Utilization of the Regional Property of South Central Timor Regency on the Regional Original Income of South Central Timor Regency. This research was conducted at the Regional Financial and Asset Management Agency of South Central Timor Regency. This type of research is descriptive and quantitative, where the subject under study is the Regional Regulation on Accountability of the Regional Revenue and Expenditure Budget and the Report on the Realization of the Regional Revenue of the South Central Timor Regency using documentation techniques. The results showed that: a). Realization of Regional Revenue, Regional Original Revenue, and Utilization of Regional Property of the South Central Timor Regency always does not meet the predetermined target. b). The ability to obtain levies on the use of regional assets in Timor Tengah Selatan Regency is relatively low, namely below 1%. c). Analysis of Trends in Ability to Obtain RPKD for South Central Timor Regency for the 2016-2020 period fluctuates every year. d). The contribution of the RPKD to the Regional Original Revenue of the Timor Tengah Selatan Regency is still below 5%. e). Trend Analysis of the Contribution of the RPKD to Regional Original Income in South Central Timor fluctuated during the 2016-2020 period. f). The influence of the use of the regional property on the original regional income of Timor Tengah Selatan Regency is relatively low.Keywords: Utilization of Regional Property, Regional Original Income
ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) DILIHAT DARI ABNORMAL REURN SAHAM Yunita Adelia Putri; 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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ABSTRACT This research was conducted with the aim of: 1). This research aims to know the market react to the announcement of the turn of the Chief Executive Officer (CEO) are reflected in the Abnormal Return.The population used in this study are all companies listed on the Indonesia stock exchange (BEI) in 2014-2018. The selection of the sample using a purposive sampling. Based on the criteria, obtained 36 companies sampled in this study. The methods used in this study using a different Test methods.Based on the results of the analysis can be put forward some conclusions as follows: 1) t indicates that the test results Announcement turn CEO had no significant effects against Abnormal return. This is shown by the value of the sig above 0.05 i.e. of 0.103. 2). turn CEO Announcement is not significant effects against the return of shares. This is shown by the value of the sig above 0.05 i.e. of 0.203. Keywords: announcement of the turn of the Chief executive Officer (CEO), Abnormal Return, a Return of shares.
KINERJA KEUANGAN, POLITICAL VISIBILITY, KETERGANTUNGAN PADA HUTANG TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Andi Affandi; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract         The purpose of this study is to provide empirical evidence about the influence of financial performance, political visibility, reliance on debt to corporate social responsibility. The samples are manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2015 as many as 56 companies. Financial performance variables, political visibility and reliance on debt simultaneously or jointly significant effect on corporate social responsibility. The amount of influence , financial performance(ROA), political visibility (SIZE) and leverage (DER) against CSR is 10.1%. While the influence of the remaining 89.9% is explained by other variables outside the regression equation.Keyword : ROA, political visibility, leverage, corporate social responsibility
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PENDIDIKAN DI KECAMATAN DAMPIT Kinanthi Widya Larasati; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of management support, training and education programs, user technical capabilities, and user involvement on the performance of accounting information systems in educational institutions in Dampit District. The target population used in this study is an information system user (operator) located in Dampit District education institution. Because the sample must meet several conditions set by the researcher, this study uses a purposive sampling technique. Data is collected by distributing questionnaires to respondents who have met the specified conditions. Data processing of the answers from the questionnaires that have been collected is fully carried out using SPSS 16.0. Keywords: Management Support, Training and Education Programs, User Technical Capabilities, User Engagement, Accounting Information System Performance.
ANALISIS MANFAAT DAN COST PENEMPATAN INVESTASI DANA HAJI PADA PEMBANGUNAN INFRASTRUKTUR Teguh Teguh; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT  This study was conducted to find out the benefits and costs of the placement of Hajj funds in infrastructure development / supply projects based on Islamic / Syari’ah of Indonesian constitution. Employing annual report Hajj Financial Management Agency (BPKH) as the data source was then descriptive qualitative research design used in this study. The results of Hajj finances of this study can be invested to support financing / infrastructure provision, secondly according to the Hajj financial investment law, it is prioritized to increase Hajj services. Therefore, the prospect of pilgrims would experience the benefits totally. Hajj financial funds can be invested to support financing / infrastructure provision because the hajj finance has the deposit nature fund so that it resembles the use of wadiah yadh dhamanah principle in an Islamic / sharia financial perspective thus, as to enable managers (BPKH) to optimize the benefits of hajj funds and prioritize security / integrity of the funds of pilgrims. In this sense, as mentioned in that the Hajj finances in Law 34/2014 are deposit funds (wadiah yadh dhamamah), the implementation of investments in infrastructure financing is limited to the varieties of investments that are very safe and have the certainty of full returns, such as nation of sukuk. Keywords: benefits, cost of HajjfundsandinfrastructureDevelopment
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN GONDANG KABUPATEN NGANJUK Novia Rosy Pratiwi; Nur Diana; Junaidi Junaidi
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 paper analyzes the effect of transparency, accountability, and community participation on the quality of village financial reports in the Gondang sub-district, Nganjuk district. The case study in this study is the village apparatus in charge of managing village and community financial reports included in the village consultative body. The number of samples that can be used in this study is 120 respondents. The results of this study using the multiple linear regression analysis methods simultaneously show that the variables of transparency, accountability and public participation significantly affect the quality of financial reports. While partially 1) the transparency variable partially has a significant and positive effect on the quality of financial reports, 2) the accountability variable partially has a significant and positive effect on the quality of financial reports, 3) the community participation variable partially has a significant and positive effect on the quality of financial reportsKeywords: transparency, accountability, society participation, financial statements. 
PENGARUH CASH TURNOVER, RECEIVABLE TURNOVER, DAN INVENTORY TURNOVER TERHADAP RETURN ON ASSET PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI PERIODE 2015-2017 Irnanda Khabilah Umayta; Nur Diana; Afifudin Afifudin
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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ABSTRACTThe purpose of this research to determine the influence of Cash Turnover, Receivable Turnover and Inventory Turnover towards Return On Asset of Property company for the period 2015-2017. The data used in this study is secondary data. The population used is Property and real estate company at BEI for the period 2015-2017. The sampling technique was done by purposing sampling method. The sample of this research is 30 companies. Data analysis was done by using multiple linier regression method. The result of this study indicate that (1) Cash Turnover has a significant positive effect on ROA, with a significance level of 0,875 > 0,05. (2) Receivable Turnover has a significant positive effect on ROA, with a significance level of 0,197 > 0,05. (3) Inventory Turnover has a significant positive effect on ROA, with a significance level of  0,392 > 0,05.Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover and Return On Asset.
ANALISIS MONDAY EFFECT DAN FRIDAY EFFECT PADA INDEKS LIKUIDITAS 45 DI BURSA EFEK INDONESIA Fitri Wulandari; 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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ABSTRACTMany researchers find Monday effect and Friday effect phenomenon thatare against the efficient market concept which determine that daily stock returnswill be stable. The purpose of this research are to (1) determine the difference ofreturn that occurs on Monday through Friday, (2) to find out the Monday effecton stock trading, (3) to determine the Friday effect on stock trading, and (4) toknow the influence of partial and simultaneous the trading day on the daily stockreturns in Indonesia Stock Exchange. The method used in this research is eventstudy. And the data used in this research is secondary data, while the sample usedis LQ 45 daily stock returns listed in the Stock Exchanges period on August 2016until July 2017 was taking 36 companies by using purposive sampling. Thisresearch was using analysis technique of one sample t-test. The result showedthat: (1) There were significant differentiation between daily stock returns ontrading days in a week in Indonesia Stock Exchange. (2) There weredifferentiation caused by Monday effect on LQ 45 companies in Indonesian StockExchange (IDX). (3) There were differentiation caused by Friday effect on LQ 45companies in Indonesian Stock Exchange (IDX).Keywords: Return, Monday effect, Friday 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