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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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PENGARUH KONFLIK BONDHOLDERS-SHAREHOLDERS, BONUS PLAN DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI (Pada Perusahaan Manufaktur Sub-Sektor Industri Konsumsi Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Maria Ulfa; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to examine the effect of conflict ofstakeholders, bonus plan and political cost to accounting conservatism. Thepopulation in this study is a manufacturing company sub-sector of theconsumption industry listed on the Indonesia Stock Exchange period 2013-2016.The sampling technique in this study used purposive sampling and obtained 19samples of companies used as criteria manufacturing companies sub-sector of theconsumption industry listed on the Indonesia Stock Exchange period 2013-2016.Sources of data from this study came from Indonesia Stock Exchange (IDX),www.idx.co.id. The method of analysis used in this study is the classicalassumption test, and hypothesis test and multiple linear regression.The results of this study indicate that: 1) Based on the test onsimultaneous or F test is known that the variables conflict of bondholdersshareholders, bonus plan and political cost have a significant positive effect onaccounting conservatism. 2) Conflicting variables of bondholders-shareholders,bonus plans, and political costs together 67.2% influenced the accountingconservatism of manufacturing companies sub-sector of the consumption industrylisted on the Stock Exchange and 32.8% explained by other factors not mentionedin this study. 3) Partially conflict variable of bondholders-shareholders, bonusplan and political cost have a significant positive effect to conservatism ofaccounting manufacturing company sub-sector of consumption industry listed onBEI.Keywords: Conflict of bondholders-shareholders, bonus plan, and political cost.
PENGARUH AKTIVITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Aprilyandhika Putri Wulansari; 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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Abstract

This study aimed to examine the effect of activity, leverage, and firm growth to predicting financial distress in the manufacturing companies listed on the Indonesia Stock Exchange. The population are all manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Samples was determined by purposive sampling method, sample obtained as much as 102 companies. The techniques of data analysis used is logistic regression analysis, data processing with SPSS version 16.0. The results of study concluded that activity as measured by inventory turnover has no effect in predicting financial distress leverage as measured by debt to equity ratio has a positive and significant effect in predicting financial distress and firm growth as measured by sales growth has a negative and significant effect in predicting financial distress.
PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA KEPANJEN Isro’i Isro’i; Nur Diana
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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AbstractThis study was conducted to determine the effect of e-systemimplementation (e-registration, e-SPT, e-billing and e-filling) taxation ontaxpayer compliance level in Tax Service Office (KPP) Pratama Kepanjen. Thetype of this research is correlation research and using primary data source bydistributing questionnaire of 120 questionnaires to individual taxpayer asrespondent. The technique used in data retrieval is incdental sampling while thedata analysis techniques use multiple linear regression analysis assisted withSPSS program.The result of partial research shows that the application of e-registration,e-SPT, e-billing and e-filling have a positive and significant effect on the taxpayercompliance level of the individual while the research result simultaneously showsthat the application of all e-system have positive effect on the level of complianceindividual taxpayer.Keywords: e-Registration, e-SPT, e-Billing, e-Filling, Taxpayer compliance
PENGARUH PENDIDIKAN TINGGI AKUNTANSI TERHADAP KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PADA MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG DAN UNIVERSITAS TRUNOJOYO MADURA 2014-2016 Lutfia Ermayani; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to examine accountant education to emotionalintelligent and emotional spiritual to student college accountancy. Techniquesampling in the study using random sampling technique. This study using studentcollege accountancy generation 2014-2016 as a sample. Data in this study usingprimary data and this research was located in University of Islamic Malang andUniversity of Trunojoyo. The character of this study is explanatory research.Analysis to examine the correlation of the variables using the quality test and thenormality test with the hypotheses which the t test and the correlation test. Theresult shows the modeling of instructor teaching and learning environmentinfluenced significantly to emotional spiritual to student college accountancy.Keyword : The modeling of instructor teaching, learning environment, emotionalintelligent, emotional spiritual.
PENGARUH OPINI AUDIT, PERTUMBUHANPERUSAHAAN, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERDAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR Sofiana Sofiana; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the factors that affect the voluntary transfer of auditorsat manufacturing companies listed on the Indonesia Stock Exchange (BEI). Thepopulation in this study is the financial statements of manufacturing companieslisted on the Indonesia Stock Exchange (BEI) in the period 2011-2016. Thenumber of manufacturing companies sampled in this research is 30 observationcompanies obtained by the method of purposive sampling. Data analysistechnique used is logistic regression analysis with SPSS. Based on the analysis,the result of the research shows that audit opinion variable, company growth,KAP size, and change of management have significant influence on companysample to perform voluntary auditor switching.Keywords: audit opinion, company growth, KAP size, change of management,voluntary auditing switching
ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARI’AH DAN BANK KONVENSIONAL (Studi Kasus Pada Bank Muamalat Syariah dan Bank Negara Indonesia Periode 2012-2015) Jusuf Al Fahmi; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTBank is one of the financial institutions used as finance, very vulnerable tothe conditions and roles in the country's economic growth. Observation of bankfinancial statements to find out the bank's information. This research aims tocompare the financial performance of Conventional Banking and Islamic Bankingin the period of 2012-2015 using the financial ratios of CAR, NPL, ROA, ROEand LDR.Methods of data retrieval in this study obtained from the financial statementsof each bank that officially use the bank's official website. Data analysis techniqueused is Independent Test T-Test method.Data analysis performed shows that there are significant differences in eachfinancial ratios. Conventional banks better perform their financial performance interms of CAR, NPL, ROA and ROE ratios. Islamic Banking is better in terms ofLDR ratio only.For researchers it is possible to increase the number of variations andperiods.Keywords : Conventional Banking; Islamic Banking; CAR; NPL; ROA; ROE andLDR
ANALISIS FAKTOR KESADARAN MEMBAYAR PAJAK, PENGETAHUAN PERATURAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Anisa Putri; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (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 awareness of paying taxes, knowledge of tax regulations, and the service of the tax authorities on individual taxpayer compliance. The sample used in this study are taxpayers who have NPWP and are registered at KPP Pratama Malang Utara. At the same time, the sample used in this research is purposive sampling. The sample for this study has the following criteria: a.) taxpayers registered at KPP Pratama Malang Utara. b.) individual tax with a single job as an employee. The results of this study indicate that the awareness of paying taxes and knowledge of tax regulations do not affect individual taxpayer compliance. In contrast, the tax service variable positively affects individual taxpayer compliance.Keywords: awareness of paying taxes, knowledge of tax regulations, tax service services, and individual taxpayer compliance.
PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Ummy Sholihah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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AbstractThe purpose of this study is to determine whether there is a distinctionbetween accountants educators, public accountants and accountants student toethical codes Indonesian Accountants Association (IAI). Sampling in this researchis by using purposive sampling with criteria including: (1) accountant educatorshave the profession of teaching staff (lecturers) high educated Malang IslamicUniversity and the State University of Malang, (2) auditors working as partners /associates, managers, auditors senior, junior auditors and the staff in the office ofthe Public Accountant in Malang, (3) students S1 the Islamic University ofMalang, in the study are students who have taken auditing. Ethical Principlesconsists of elements that eight: responsibilities of the profession, the publicinterest, integrity, objectivity, competence and prudence, confidentiality,professional behavior, technical standards. This study uses primary data wherethe data was collected through questionnaires deployment to several publicaccounting firm, Faculty of Economics, Malang Islamic University, andUniversity of Malang in Malang. In this study, the population is a publicaccountant, accountant educator, and student accounting. It can be concludedthat of the eight ethical principles of the three variables show that there aredistinction in perception between educators accountants, public accountants andaccountants student to ethical codes Indonesian Accountants Association (IAI).Factor knowledge. Keywords: Perception, accounting educators, public accountants and accountingstudents.
PERILAKU ANOMALI PASAR ATAS AKRUAL KOMFORMITAS AKUNTANSI PAJAK DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia periode 2014-2016) Nahlatul Janah; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to examine whether there is a market anomaly on theaccrual component of tax accounting conformity in Indonesia. This study uses 98manufacturing companies as samples during the period 2014 - 2016 with a totalof 294 observations. This study uses two pairs of samples as a benchmark todetect the phenomenon of market anomalies marked by mistakes investors inassessing the market and the deviations that may be done by the investors. Thefirst sample pair is the cash flow from operation and the total accrual component.The second pair of samples is the accrual discretion of the accounting conformityof accounting taxes and discretionary accruals. Both are used to detect investors'mistakes in predicting future earnings persistence.The results of this study indicate that the results of tests conducted both onthe difference Cash flow from Operation (CFO) and Total Accruals Component(TAC) as well as on the difference of Accrual conformity Tax Accounting (DTA)and Accounting Accrual Discretion (DBA) can be concluded that there isbehavior of market anomalies which is marked by a market error in assessing thepersistence of future earnings.Keywords: Market Anomaly, Component of Cash Flow, Accrual Component,Accrual conformity Tax Accounting, Accounting AccrualDiscretion.
PENGARUH GOOD CORPORATE GOVERNANCE, MAQASHID SHARIA, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Bank Umum Syariah di Indonesia Periode 2012-2017) M. Syaiful Padli; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (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 Good Corporate Governance,Maqashid Sharia, and Profitability to Economic Value Added at IndonesianIslamic Commercial Banks registered in the Financial Services Authority (OJK)for the 2012-2017 period, with purposive sampling technique for islamiccommercial banks in 2012-2017 and using multiple linear regression analysis.The results showed that the Good Corporate Governance (GCG) has a significantpositive effect on Economic Value Added (EVA). Maqashid Sharia (MSI) has noeffect on Economic Value Added (EVA). Profitability (ROA) has no effect onEconomic Value Added (EVA).Keywords : Good Corporate Governance, Maqashid Sharia, Profitability,Economic Value Added
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