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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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PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI (Studi empiris pada Perusahaan BUMN dan BUMS yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Salma Kholis Arjunawati; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is actually to find out clearly whether companies that have been managed and owned by the state, namely BUMN companies, have actually made disclosures of financial reporting that have been determined and authorized by Bapepam or are still lacking in making disclosures both compulsorily and voluntarily and as researchers compared the comparison to BUMS companies. Through  the calculation  of the index value of the completeness of the level of disclosure whose analysis results are used as a comparison using the t test (Independent Sample t-Test), where the results of the study indicate that the significance value (2-tailed) 0.000 < 0.05 which means H1 is accepted so it can be concluded that there are significant differences in  the level of completeness of mandatory disclosure of accounting information between BUMN and BUMS companies. then shows the significance value (2-tailed) 0.549 > 0.05 which means H2 is rejected so it can be concluded that there is no significant difference in the level of voluntary disclosure of accounting information between BUMN and BUMS companies. Keywords: Level of Completeness, Mandatory Disclosure, Voluntary Disclosure, BUMN, BUMS, Accounting Information.
ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN METODE EVA : Studi Kasus Pada PT. Bank Muamalat Tbk. Dan PT. Bank BRI Syariah Tbk. Periode 2015 – 2018. Miftakhul Huda; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT               This study intends to analyze the achievement of Islamic banking financial differences using the EVA method at Bank Muamalat and Bank BRI Syariah period of 2015-2018. The research subjects in this study were Bank Muamalat and Bank BRI Syariah the period 2015 - 2018. This research without using hypothesis testing because this research is classified as evaluation research. The researcher used the documentation research method in the form of a Bank Publication Financial Report issued by Bank Muamalat and Bank BRI Syariah 2015 - 2018 period. Financial statements are analyzed for each bank's financial performance using the EVA method to determine the differences in the financial performance of. Bank Muamalat and Bank BRI Syariah. the period 2015 - 2018. Analysis of the data in this study is a qualitative description by processing data into a graph then compared through a description approach, from the results of the calculation of EVA Bank Muamalat and Bank BRI Syariah the period 2015 - 2018. From the analysis of the data obtained the results of the study show that there are significant differences between the financial performance of pure Islamic banks and mixed Islamic banks using the EVA method.Keywords : financial performance, Islamic banks, and EVA methods.
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Kota Malang) Uhela Mawadati; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study examines the effect of time budget pressure, competence, and auditors' independence on audit quality. The population in this study are auditors who work at the Public Accounting Firm in Malang City. A total of 60 respondents were successfully collected using the purposive sampling technique. The data used are primary in the form of questionnaires distributed to the auditors of each Public Accounting Firm in Malang. Data analysis was used using Multiple Linear Regression Analysis with the Statistical Package for the Social Science (SPSS). The test results show that time budget pressure, auditor competence, and auditor independence influence audit quality. Meanwhile, partially time budget pressure does not affect audit quality. However, the variables of auditor competence and auditor independence have a significant positive effect on audit quality.Keywords: audit quality, time budget pressure, competence, and independence of auditors.
PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERKADAP KINERJA PERUSAHAAN Rizqi Waluya Ningsih; Nur Diana; Junaidi Junaidi
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 research aims to determine the effect of good corporate governance and ownership structure on firm performance. This study uses secondary data form financial reports obtained from BEI. The sample selection is done by purposive sampling method. Data analysis using the classical assumption test and multiple linear regression. Indicators of good corporate governance in this study is independent commissioner, board of director, and audit committee. Indicators of ownership structure in this study is managerial ownership and institutional ownership. Firm performance indicators, namely ROE (Return On Assets). The study population was a company BUMN listed on Indonesia Stock Exchange in 2015-2017Keyword: corporate governance, institutional ownership, managerial ownership, independent commissioner, board of director, audit committee, ROE.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUH KINERJA SISTEM INFORMASI AKUNTANSI DI MASA PANDEMI COVID-19 (Studi Kasus Pada Usaha Mikro Kecil Menengah di Kota Mojokerto) Faizatur Hafidhoh; Nur Diana; M. Cholid Mawardi
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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Abstract

This study aimed to determine the effect of user involvement, personal technical ability, training and education, and top management support on accounting information system performance. This study uses a quantitative approach. The sample used in this study uses the purposive sampling method. Analysis of data testing with Multiple Linear Regression Methods. This research shows that Personal technical ability has a significant positive effect on accounting information system performance. Training and education have a significant positive effect on the performance of accounting information systems. Top management support has a significant positive effect on accounting information system performance. Keywords: User involvement, Personal technical skills, Training and Education, Top management support 
PENGARUH FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF), DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP TINGKAT PROFITABILITAS (Studi Empiris pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017) Isnaini Arofatul Azizah; Nur Diana; Junaidi Junaidi
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

ABSTRACTThis research aims to know the influence of the Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Operating Expenses per Operating Income (BOPO) against Profitability (ROA). The analysis technique used to test the hypothesis is multiple regression. The statistical test used consists of the f test to test the variables together, the test of determination, and the t test to test partially. The classic assumption test consists of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The research of this study indicate that the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) variables has a significant negative effect on Profitability, while the Operating Expenses per Operating Income (BOPO) has no effect significant on Profitability. Keywords : Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) Operating Expenses per Operating Income (BOPO) and Profitability.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT NASABAH ATAS TABUNGAN WADI’AH Wardatul Jannah; Nur Diana; Muhammad Cholid Mawardi
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 determine the effect of profit sharing, service, religion and motivation on customer interest in Wadi'ah savings with as many as 100 customers from Syari'ah Mandiri Bank and Syari'ah BRI Bank. This study uses descriptive quantitative methods. The results of this study show that the profit sharing, service, and religious variables have a significant effect on customer interest in Wadi'ah savings, but one of the variables is that the  motivation  variable does not have a significant effect because the significance value is greater than 0.05. the value of probability and its significance, profit sharing (0.047 <0.05), service (0.001 <0.05), religion (0.001 <0.05), and motivation (0.895> 0.05). The value of R square = 0.513, which means that 51.3% of customer interest in Wadi'ah's savings is influenced by profit sharing, service, and religion. Based on these results, the alternative hypothesis Ho is rejected and Ha is accepted. Keywords: Profit Sharing, Service, Religion, Motivation, Mandiri Syari'ah, BRI Syari'ah.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, BUDGET EMPHASIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETING SLACK Anggita Lupita Sari; 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

ABSTRAKAnggaran merupakan salah satu elemen terpenting dalam sistem pengendalian manajemen. Senjangan anggaran (budgeting slack) merupakan suatu kondisi dimana terdapat selisih perbedaan jumlah anggaran yang di rencanakan dengan anggaran aktual. Ada berbagai macam faktor atau penyebab yang menimbulkan munculnya senjangan anggaran didalam suatu organisasi maupun perusahaan. Tujuan dari penelitian ini adalah menguji pengaruh partisipasi anggaran, asimetri informasi, budget emphasis dan komitmen organisasi terhadap budgeting slack. Jumlah sampel dalam penelitian ini adalah 52 orang pengurus koperasi mahasiswa di kota Malang. Penelitian ini menggunakan data primer yang langsung diperoleh dari para responden berupa kuisioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Dari penelitian ini diperoleh hasil partisipasi anggaran berpengaruh signifikan terhadap budgeting slack, asimetri informasi tidak berpengaruh signifikan terhadap budgeting slack, budget emphasis berpengaruh signifikan terhadap budgeting slack, dan komitmen organisasi tidak berpengaruh signifikan terhadap budgeting slack.Kata Kunci: Budgeting Slack, partisipasi anggaran, asimetri informasi, budget emphasis, komitmen organisasiABSTRACTBudgeting is one of the most important elements in the management control system. Budgetary slack (budgeting slack) is a condition where there is a difference in the amount of the planned budget with the actual budget. There are various kinds of factors or causes that cause the emergence of budgetary slack in an organization or company. The purpose of this study is to examine the effect of budget participation, information asymmetry, budget emphasis and organizational commitment to budgeting slack. The number of samples in this study were 52 administrators of student cooperatives in Malang. This study uses primary data directly obtained from the respondents in the form of questionnaires. The analysis technique used is multiple linear regression analysis. From this research, the results of budget participation have a significant effect on budgeting slack, information asymmetry has no significant effect on budgeting slack, budget emphasis has a significant effect on budgeting slack, and organizational commitment has no significant effect on budgeting slack.Keywords: Slack Budgeting, budget participation, information asymmetry, budget emphasis, organizational commitment
MENGUKUR KESEHATAN KEUANGAN PT JAKARTA INTERNASIONAL HOTEL DAN DEVELOPMENT TBK MODEL ALTMAN, SRINGATE DAN ZMIJEWSKI. Oktaviana Imami Mahmudah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

bstrasiTujuan penelitian ini adalah untuk mengetahui kondisi keuangan perusahaan yangbergerak dibidang jasa perhotelan go public yang terdaftar di BEI dengan menggunakan analisismodel altman, model springate dan model zmijewski.Dengan menggunakan metode penelitian deskriptif, diketahui bahwa kondisi keuanganperusahaan apakah mengalami kondisi potensial bangkrut, kondisi rawan/kritis dan kondisisehat. Dengan mengetahui kondisi keuangan perusahaan maka akan diketahui kinerja keuanganperusahaan baik atau tidak sehingga pihak luar dapat mengukur/menilai kinerja perusahaansebagai bahan informasi dan pertimbangan dalam mengambil keputusanBerdasarkan hasil penelitian yang telah dilakukan diperoleh bahwa dari ketiga modelanalisis yaitu model altman, model springate, dan model zmijewski dalam penelitian ini hanyadigunakan untuk mengidentifikasi atau menentukan kondisi kesehatan keuangan perusahaan.Sehingga ketepatan atau keakuran ketiga model analisis tidak tampak dalam penelitian ini.Sebagaimana diketahui kosep ketiga model analisis menekankan kepada bagaimana sebuahperusahaan dapat diprediksi akan mengalami kebangkrutan.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) DI MALANG RAYA TAHUN 2011-2017 Junaidi Junaidi; Nur Diana; Afifudin Afifudin
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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Abstract

ABSTRACTThis study aims to find out whether the Flypaper Effect transfer to the GeneralAllocation Fund from the central government and the Regional Original Revenueaffect Regional Expenditures. In this study, there were three populations and thepopulation of this study was the local government in Malang, consisting ofMalang Regency, Malang City, Batu City. Previously Batu City was part ofMalang Regency and became an autonomous city since 2001. So Batu City wasincluded in the sample of this study because Batu City was still listed in the areain Malang Raya. Based on the first hypothesis of the influence of GeneralAllocation Funds and Regional Original Revenues on Regional Expenditures in2011-2017 it can be seen that the amount of DAU and PAD has a positive effecton the amount of Regional Expenditures, meaning that the greater the GeneralAllocation Funds and Original Regional Opinions received by the governmentwill have a large influence the amount of Regional Expenditures.Based on the second hypothesis the influence of General Allocation Funds andRegional Original Revenues on Regional Expenditures partially in 2011-2017can be seen that PAD and DAU Affect Regional Expenditures.Keyword: Regional Original Assets, General Allocation Funds, RegionalExpenditures, Flypaper 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