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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi INFERENSI Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) ARISTO Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Pendidikan dan Kewirausahaan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Muhammadiyah Riau Accounting and Business Journal COVIT Jurnal Akuntansi Keuangan dan Bisnis Journal of Comprehensive Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) RENATA Jurnal Pengabdian Masyarakat Kita Semua IHSAN : Jurnal Pendidikan Islam Business Innovation Management and Entrepreneurship Journal

Ihyaul Ulum

Universitas Muhammadiyah Malang

Author-ID : 407544

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Book Tax Differences dan Struktur Kepemilikan Saham terhadap Persistensi Laba Mu'arofah, Endah Lailatul; Ulum, Ihyaul; Harventy, Gina
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this study is to get empirical evidence about the influence of book tax differences (BTD) and managerial ownership to earnings persistence. BTD is separated into normal BTD and abnormal BTD, and classified into positive BTD and negative BTD. There are four components that are tested in BTD, namely large positive abnormal BTD (LPABTD), large negative abnormal BTD (LNABTD), large positive normal BTD (LPNBTD), and large negative normal BTD (LNNBTD). The ownership structure that tested is managerial ownership. This research uses multiple linear regression analysis with population of manufacturing companies in Indonesia Stock Exchange. The result shows that companies with LPABTD, LNABTD, and LPNBTD have higher earnings persistence than companies without the components. Conversely, companies with LNNBTD have lower earnings persistence than companies without the components. The structure of managerial stock ownership increases the earnings persistence unless the companies have large negative normal BTD. Key words: book tax differences, earnings persistence, managerial ownership, tax planning

TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX Jati, Ahmad Waluya; Ulum, Ihyaul; Utomo, Cahyo
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financial performance indicators are ROA, DAR, and DPR. Corporate governance is proxied with the percentage of attendance of the board of directors, board of commissioners and audit committee, the proportion of independent commissioners, and managerial ownership. Tax avoidance as a dependent variable is measured by effective tax rate (ETR). This research was conducted on companies incorporated in the Jakartaâ€™s Islamic Index 2016. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 26 companies. Data in this study were analyzed with SEM-PLS. The results of this study indicate that the financial performance and corporate governance has an effect on tax avoidance.Â

KUALITAS AUDIT: SEBUAH META ANALISIS Arianiestasya, Rifzita Vinda; Ulum, Ihyaul; Anwar, A. Syaiful Hidayat
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to describe state of the art and measurement the audit quality from 1981 to2014. The research method used is meta-analysis and audit quality as the unit analysis in thisstudy. Data collection techniques with engineering documentation by gathers previous studiesabout audit quality.The result of this research shows that the study of audit quality began since 1981 and has beencontinued untill 2014. Meanwhile, indicator of audit quality measurement began with using thenumber of clients on research conducted by DeAngelo (1981). The initial period of the 1990â€™s byCopley (1991) using the measure indicators size of firm and fee audit. Subsequent developments carried out by Christiawan (2002) using measurement indicator of competence and independence. For measurement indicators most widely used is the size of KAP.Keywords: Audit Quality, Measurement Indicators, Meta Analysis, State of The Art

TAUHID EKONOMI: MELAWAN ARUS KAPITALISME GLOBAL MD, Ihyaul Ulum
Jurnal Bestari No 34 (2002)
Publisher : Jurnal Bestari

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Krisis kepercayaan menciptakan kondisi anomali dan membuat instrumen moneter tak mampu bekerja untuk menstabilkan rupiah dan perekonomian. Sementara di sisi lain, sektor fiskal yang diharapkan bisa menjadi pergerak ekonomi, juga dalam tekanan akibat surutnya penerimaan. Situasi yang terus memburuk membuat pemerintah seperti kehilangan arah dan orientasi dalam menangani krisis.

BATIK DAN KONTRIBUSINYA TERHADAP PEREKONOMIAN NASIONAL Ulum, Ihyaul
Jurnal Bestari No 42 (2009)
Publisher : Jurnal Bestari

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Batik is typical cultural heritage of Indonesia. The history of its existence and growth cannot be argued. Batik has existed since Majapahit empire era and then expanding right at the period of Mataran empire, Solo, and Yogyakarta. Not only in Java, batik has also grown and expanded in Sumatra Island. Moreover, the confession of UNESCO on October, 2nd 2009 that batik is genuine and intangible cultural heritage of Indonesia has revoked Malaysia?s claim as batik heir and owner. More than simply cultural heritage, batik has also transformed into industry with high contribution to national economy. Furthermore, the number of labours in this group of industry (TPT) is 1.62 million people indeed. The value of batik export even reached US$ 32.28 million in 2008, and US$ 10.86 million in the first three months of 2009.

TANTANGAN EKONOMI PRESIDEN TERPILIH 2009: SELAMATKAN PEREKONOMIAN NASIONAL DARI ANCAMAN KRISIS KEUANGAN GLOBAL Ulum, Ihyaul
Jurnal Bestari No 41 (2009)
Publisher : Jurnal Bestari

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The president of 2009-2014 will face a difficult challenge. Beside the rise of stronger opposition power in the parliament, there are also so many various economic problems. Poverty, unemployement, foreign debt, and stack of macro economic problems that become worse because of global monetary crisis becomes a hard task to save the national economic matters from the effect of the crisis.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTERNET BASED CORPORATE GOVERNANCE DISCLOSURE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hardianto, Jalasena Putra; Ulum, Ihyaul; Anwar, A. Syaiful Hidayat
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to knowing the determinants of internet based corporate governance disclosureby Indonesian Banking Companies Listed. Internet based corporate governance disclosure usedan dependent variable and measured using 22 aspect that disclosure on official website. Size ofCompanies, Age of Companies Listed, and Dispertion Ownership used an independent variable.Size of Company measured using Log of Total Asset. Age Of companies Listed measured usingdifference of date companies listed minus date of research. Dispertion ownership measuredusing ownership of stock eâ€5%. Analysis techniques data using WarpPLS 3.0. This study foundSize of Companies positively and significantly effect to IBCGD. Age of Companies Listed andDispertion Ownership havenâ€™t effect to IBCGD.Ke ywords: Internet Based Corporate Governance Disclosure (IBCGD), Size of Companies,Age of Companies Listed, Dispertion Ownership

Pengaruh Non Performing Loan Sebagai Dampak Krisis Keuangan Global terhadap Profitabilitas Perusahaan Perbankan Sari, Tia Melya; Syam, Dhaniel; Ulum, Ihyaul
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The research purpose is to examine the effect of non-performing loans (NPL) in the global financial crisis on the corporate profitability of banks (listed on the Stock Exchange in 2003-2010). Independent variable in this research is Non Performing Loan (NPL) and the dependent variable is probability by return on asset.Sampling technique is used non-probability purposive sampling, so to be concludedÂ the samples used 15 banks. The method of the research is quantitative and description data non performing loan and probability (return on asset) bank listing on the Stock Exchange 2003-2010 period. Which are then analyzed by employing statistical analysis, such as simple linier regression, correlation analysis, determination coefficient analysis, and t-test. The data is calculated by SPSS 16 for windows. Based on the research result, there is not influence between non performing loan to probability (return on asset). The two variables show a very weak correlation at 0,142 with negative correlation value. This mean if non performing loan is increasing, profitability (return on asset) is decreasing and vice versa. The determination coefficient is 2% and the rest 98% which is influence by other factors. While in the hypothesis examination using t test, t calculation is -1,563 and t table 1,658. As such H0 is accepted. So in conclusion, nonÂ performing loan does not significantly affect the level of profitability (ROA) company. Because the intermediary function of banks is not running properly.

Model Manajemen kelompok Usaha Mikro Kecil dan Menengah (UMKM) Usaha Tepung Tapioka Salahudin Salahudin; Wahyudi Wahyudi; Ihyaul Ulum; Yudi Kurniawan
ARISTO Vol 6, No 1 (2018): Januari
Publisher : Universitas Muhammadiyah Ponorogo

Micro Small and Medium Enterprises (MSMEs) is a buffer of the national economy that it proved able to survive during the monetary crisis in Indonesia in 1997-1998. On the one hand, MSMEs have a strong resilience to the economic crisis. On the other hand, the development of MSMEs is faced with complex problems. This research departs from the complexity of the problems faced in developing Tapioca Starch business. This study aims to understand the problems faced by SMEs in developing Tapioca Flour Business in Kediri and prepare concrete steps to solve the problem. This research used descriptive qualitative method with data collection technique of interview, observation, and documentation. The results of this study indicated that the problems faced by the Tapioca flour business in Kediri are that they have no the formation of the business in a business group, the lack of human resources skills in developing the business, the limited business capital, and the dependence of the entrepreneurs on the middlemen directly and not to the detriment of entrepreneurs. The steps proposed for such issues include the formation of business groups, strengthening cooperative networks with business groups, markets, and cassava growers, and strengthening venture capital through saving and loan systems.

Pengaruh Book Tax Differences dan Struktur Kepemilikan Saham terhadap Persistensi Laba Endah Lailatul Mu'arofah; Ihyaul Ulum; Gina Harventy
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Co-Authors A. Syaiful Hidayat Anwar Adi Prasetyo Adinda Priski Dhea Asiyanti Afifah Novita Hardiani Agus Purwanto AGUS PURWANTO Ahmad Juanda Ahmad Waluya Jati Ahmad Waluyo Jati Amdini, Ismiâ€™ Nor Andi Tenrisumpala Anggrian Faulina Permatasari Anwar, A. Syaiful Hidayat Arianiestasya, Rifzita Vinda Aviani Widyastuti Cahyo Indra Dharmawan Cahyo Utomo Cahyo Utomo, Cahyo Daniel Syam Desti Aulia Dhaniel Syam Dinda Dwiyanti Dwi Irawan Endah Lailatul Mu'arofah Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Faris Afrizal Ferdiansyah, Asrori Gina Harventy Hafiez Sofyani Hafiez Sofyani Hardiani, Afifah Novita Hardianto, Jalasena Putra Harisnawati, Riska Ifa Farhatin Hasbiyalloh Ike Arisanti Imam Ghozali Ismi’ Nor Amdini Jalasena Putra Hardianto Juliati, Ratih Krismaya, Sinta L., Sri Wahjuni Lilik Intan Herawati Luqman Hakim Malinda Malik Mohamed, Nafsiah Mu'arofah, Endah Lailatul Mudrifah, Mudrifah Nabila Nurul Aziza Nafsiah Mohamed Novitasari Agus Saputri Pratiwi Fitri Wijayanti Putri, Ria Triananda Rafida Az-Zahra Ria Triananda Putri Rifzita Vinda Arianiestasya Rini Suharyani Riska Harisnawati Sahuri, Novia Salim, Tri Fajar Agus Samara, Emil Septiana Nurhayati Setu Setyawan Seva Eka Cahyani Siti Zubaidah Siti Zubaidah Solly Aryza Sri Wahjuni L. Syam, Daniel Tasyahadul Fadlatil Laili Tia Melya Sari, Tia Melya Tri Wahyu Oktavendi Uswatun Hasanah Wahyudi Wicaksono, Agung Prasetyo Nugroho Yolanda Yolanda Yolanda Yolanda, Yolanda Yudi Kurniawan

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