Article Per Year (5 Year)
p-Index From 2020 - 2025
6.492
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 124 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 124 Documents
Search

 3   4   5   6   7 
PENGARUH SISTEM PENGENDALIAN INTERNAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI WILAYAH KERJA KANTOR OTORITAS JASA KEUANGAN MALANG David Wahyu Hemawan; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.575 KB)

Abstract

The purpose of this study was to determine the influence of the Internal Control System and Good Corporate Governance on the Quality of BPRS Financial Statements in the Work Area of the Malang Financial Services Authority Office. The sample used was purposive sampling and obtained 37 respondents. This study applies multiple linear regression models. The results of the study of the Internal Control System have no significant effect on the Quality of Financial Statements. Good Corporate Governance has a positive effect on the Quality of Financial Statements. Keywords: Internal Control System, and Good Corporate Governance, and Quality of Financial Statements
PERSEPSI MAHASISWA TERHADAP ETIKA BISNIS DAN ETIKA PROFESI DIPANDANG DARI SEGI GENDER (STUDI KASUS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERISTAS ISLAM MALANG) Yulia Rahma Denita; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.225 KB)

Abstract

This study aims to determine student perceptions of business and professional ethics regarding gender. The type of research used in this research is quantitative research with a descriptive approach. The quantitative research method in this study uses comparative research. The population of this study was Accounting Students, Faculty of Economics and Business, the University of Islam Malang in the 2018 batch 291 students. Determination of the sample using purposive sampling. Data analysis methods with the Independent Difference t-test. The results of the tests that have been carried out show no difference in the perception of male and female accounting students on business ethics and professional ethics.Keywords: perception, business ethics, professional ethics, gender. 
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KODE ETIK AKUNTAN, STANDAR AKUNTANSI PEMERINTAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Abdul Lathif; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.69 KB)

Abstract

This study aims to determine: (1) The influence of human resource competence on the quality of regional financial statements, (2) The influence of the Accountant Code of Ethics on the quality of regional financial reports, (3) The effect of the application of government accounting standards on the quality of regional financial statements, (4) The effect of the application of the regional financial accounting system on the quality of the regional financial statements, (5) The effect of the application of the competence of human resources, the code of ethics of accountants, the application of government accounting standards, the application of the regional financial accounting system to the quality of regional financial statements. This research is a quantitative study, the population in this study was 22 SKPD in Malang district government. Data collection techniques with questionnaires distributed to 66 respondents. Test data quality using validity and reliability. Analysis prerequisite tests include normality test, multicollinearity test, heteroscedasticity test. Data analysis techniques using simple regression analysis techniques and multiple linear regression analysis. The results of this study are there are influences on human resource competence, accountant code of ethics, SAP application, and application of regional financial accounting systems to the quality of regional financial reports. F test results showed an F value of 7.203, and Sig.F of 0.000, therefore H0 was rejected and H1 was accepted. Keywords: Quality of regional financial statements, code of ethics of accountants, application of SAP and application of a regional financial accounting systems.
PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL MENENGAH DAN TINGKAT PEMAHAMAN TERHADAP PENGGUNAAN SAK EMKM Putri Nurfadilah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.311 KB)

Abstract

ABSTRACT    This study aims to determine the Perception of Small and Medium Entrepreneur and the Use of EMKM IFRSs. The data used in this study are primary data, the study population, namely MSME entrepreneur in the field of food and beverage sampling techniques used purposive sampling method. To provide knowledge material for MSME companies specifically regarding the application of EMKM IFRSs in the preparation of financial statements. The existence of the research is expected to increase the understanding of entrepreneur about financial statements based on SAK EMKM. The result obtained using the multiple linear regression test Y = -0.043+ 0.536 X1 +0.618 X2 and the test from this study using the t test. These result indicate that the Perception of Micro, Small and Medium Entrepreneurs (UMKM) has a positive effect on the use of SAK EMKM and the Level of Understanding does not affect the Use of SAK EMKM.Keyword : Perception, level of understanding, UMKM, SAK EMKM
PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP PENERIMAAN WAKAF TUNAI Fahma As’har; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (809.469 KB)

Abstract

ABSTRACTWaqf is the implementation of the development of waqf, which is carried out by collecting cash waqf certificates issued by Islamic financial institutions. Optimizing collection and management of waqf requires good governance, therefore Good Governance is believed to be a benchmark for the good or not of an organization's performance. The purpose of this study is to find out whether there is an influence of the application of the principle of good governance to the acceptance of cash waqf and how much influence the application of the principle of good governance to the acceptance of cash waqf. The methodology used is a quantitative method with a survey approach. The results of the research show that the application of the principles of good governance has a significant effect on the level of acceptance of cash waqf. Research that was only conducted in 10 waqf management institutions made the diversity of opinions from other waqf management institutions not yet concluded properly.Keywords: Good governance, nazhir, and cash waqf.
ANALISIS PENGARUH PENGALAMAN AUDITOR, KOMITMEN PROFESIONAL, ORIENTASI ETIS DAN NILAI ETIKA ORGANISASI TERHADAP PERSEPSI DAN PERTIMBANGAN ETIS (Studi Kasus Pada KAP di Kota Malang). Abdur Rohman; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1341.692 KB)

Abstract

ABSTRACTThis research is conducted with the purpose of: 1) To know whether experience,professional commitment, ethical orientation and organizational ethical valuessimultaneously affect the perceptions and ethical considerations of Auditors PublicAccountant Office in Malang, 2) Is experience, professional commitment, ethical orientationand value Organization affects partially on the perception and ethical considerations AuditorPublic Accounting Firm in Malang.Populasi used in this study is KAP Kotamalang.Pemilihan sample using purposive sampling.Berdasarkan criteria, obtained 50 KAPwhich became the sample in this research.Method used In this study using multiple linearregression method.Based on the results of the analysis can be put forward severalconclusions as follows: 1) F test results show that the variables of experience auditors,professional commitment, ethical orientation and ethical values of the organizationsimultaneously affect perceptions and per Ethical scale.2) The results of t test show that forthe variable experience of auditors partially have no significant effect on the perception andethical considerations.3) Professional commitment variable partially significant effect on theperception and ethical considerations.4) variable ethical orientation partially significanteffect on Perceptions and ethical considerations. 5) organizational ethical values partiallyhave significant influence on perceptions and ethical considerationsKeywords: Auditor Experience, Professional Commitment, Ethical Orientation And Value ofOrganizational Ethics and Perceptions and Ethical Considerations ABSTRAC
PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LEVERAGE, GROWTH, SIZE, DAN ROA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) Siti Rabiatul Fauziah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1097.02 KB)

Abstract

The study aims to examine empirical evidence affecting voluntary disclosure rates with control variables of leverage, growth, size, and ROA at the company's value. This method uses quantitative methods. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2019.Sample selection using purposive sampling. A sample of 53 companies with a four-year observation, resulting in a total test sample is 212 observations. Data types use secondary data, data analysis uses multiple linear regression, test normality, classic assumption test and hypothesis testing.The results of this study showed that the partial hypothesis of voluntary disclosure rates, leverage, growth, size, and ROA had a significant impact on the company's value. For simultaneous testing between voluntary disclosure rates, leverage, growth, size, and ROA have an influence on the company's valueKeywords: voluntary disclosure rate, leverage, growth, size, ROA and productive company value.
FAKTOR-FAKTOR YANG MEMPENGARUHI FUNGSI MENTORING PADA KANTOR AKUNTAN PUBLIK DIKOTA MALANG Karlina Dwika Nurcahyani; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1056.427 KB)

Abstract

ABSTRACTThis study aims to determine the influence and relationship of mentoring function(social suport, career delvelopment, and role modeling) Public Accounting Firm in Malang.The population in this study is all Public Accounting Firm in Malang. While the sample inthis study is the Public Accounting Firm registered in the Indonesian Institute of CertifiedAccountants. The sampling technique is done by Pusposive Sampling method. The samplewas 115 questionnaires. This data is obtained from partners, managers, senior auditors, juniorauditors, staff, and firm partners. Data analysis is done by using multiple linear regressionmethod. The results of this study indicate that (1) The structure of the Public AccountingFirm influences the function mentoring of social support, career development, and rolemodeling (2) Protégés gender does not affect the function mentoring of social support , careerdevelopment, and role modeling (3) Mentoring functions does not effect the functionmentoring of social support, career development, and role modeling.Keywords: Public Accountant Firm Structure, Protégés Gender, Position Mentoring, andMentoring Function.
PERAN PERANGKAT DESA DAN KOMPETENSI APARAT PENGELOLA DANA DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA TAHUN 2021 ( Studi Pada 8 Desa di Kecamatan Amahai, Kabupaten Maluku Tengah) Utami Setya Ningsih; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.86 KB)

Abstract

This study aims to determine the influence of the role of village officials and the competence of village fund managers on the accountability of village fund managers. The population in this study is the Amahai sub-district in the Central Maluku district. This study uses primary data. The method of collecting data in this study was through questionnaires given directly to respondents. In this study, there were 32 respondents. Data analysis used multiple linear regression. The results showed that the variables of the Role of Village Apparatus and Competence of Village Fund Management Apparatus simultaneously affected the Accountability of Village Fund Management. The Role of Village Apparatus variables does not affect Village Fund Management Accountability. The Competence of Village Fund Management Apparatus variable positively and significantly affects Village Fund Management Accountability.Keywords: Role of Village Apparatus, Competence, Village Fund Manager
PENGARUH, KOMPETENSI, INDEPENDENSI DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS AUDIT ( Studi Empiris pada KAP di Kota Malang ) Abdul Kadir Jailani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.147 KB)

Abstract

ABSTRACTThis study aims to determine the effect of competency, independence and professional skepticism on audit quality in KAP in Malang. This study uses a type of empirical research. The sample in this study were 59 respondent from 80 questionnaires distributed to auditor working at the Malang City Public Accountant Office. Data analysis in this study is using multiple linear regression models with SPSS analysis tool. The results of this study indicate that competency variables, independence variables and professional skepticism variables simultaneously have a significant effect on audit quality. While partially shows that the competency variable has a significant effect on audit quality, the independence variable has a significant effect on audit quality and the professional skepticism variable ha not significant effect on audit quality and the useful for the Public Accountant Office (KAP), especially in the city of Malang in making a decision, can also find out the factors that influence audit quality and audit service users can assess which KAP is consistent in maintaining audit quality. Keywords: Competency, Independence, Professional Skepticism, Audit Quality.
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