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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ketahanan Pangan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi MANAJEMEN DEWANTARA Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Disrupsi Bisnis Journal of Islamic Economic and Business Research East Asian Journal of Multidisciplinary Research (EAJMR) PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-JURNAL AKUNTANSI

Ayub Wijayati Sapta Pradana

Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia

Author-ID : 4173370

Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 14 Documents Claim Missing Document

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Mendeteksi Perilaku Kecurangan Akademik Dengan Perspektif Fraud Diamond Theory Hariri, Hariri; Pradana, Ayub Wijayati Sapta; Rahman, Fahrurrozi
JU-ke: Jurnal Ketahanan Pangan Vol 2, No 1 (2018): JU-Ke
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.336 KB)

Penelitian ini bertujuan untuk menguji apakah secara simultan dan parsial teori fraud diamond yang terdiri dari tekanan, peluang, rasionalisasi dan kemampuan mempengaruhi tindakan kecurangan akademik. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner secara langsung kepada responden. Penelitian ini mengambil sampel mahasiswa S1 Jurusan Akuntansi di Universitas Islam Malang. Hasil yang diperoleh dari penelitian ini adalah secara simultan teori fraud diamond (tekanan, peluang, rasionalisasi dan kemampuan) berpengaruh secara positif signifikan terhadap perilaku kecurangan akademik. Secara parsial tekanan tidak berpengaruh signifikan terhadap perilaku kecurangan akademik, secara parsial kesempatan berpengaruh positif signifikan terhadap perilaku kecurangan akademik, secara parsial rasionalisasi berpengaruh positif signifikan terhadap perilaku kecurangan akademik, dan secara parsial kemampuan berpengaruh positif signifikan terhadap perilaku kecurangan akademik. Namun diantara empat teori tersebut rasionalisasi yang paling dipilih oleh responden yang memiliki potensi terhadap perilaku kecurangan akademik. Hasil penelitian ini dapat memberikan masukan kepada pada pendidik agar dapat meminimalisirkan perilaku kecurangan akademik.

Market Discipline Mechanism: A Quantitative Approach (The Study of Islamic Banking in Indonesia 2011-2014) Ayub Wijayati Sapta Pradana; Hariri Hariri; Junaidi Junaidi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Transparency of information are the main requirement of market discipline mechanism which is described by an adequate disclosure. Through the quantitative approach, the customer will attract an investment funds (giro, savings, deposits) if the bank takes a high risk action based on information that disclosed on financial statements. In a theoretical view, Islamic banks with the principle of profit-loss sharing (PLS) have a higher risk than conventional banks with a fixed rate of interest, so that customers of Islamic banks should have a higher sensitivity than conventional bank customers. The next question, whether the customers of Islamic banks would react to the disclosure of financial statements through changes in the number of funds invested?This research aimed to examine the effect of the level of disclosure of financial statements to changes in the number of third party funds in Indonesia Islamic Banking on the period 2011-2014. Data were analyzed using a regression model. The study states that the level of disclosure of financial statements significant positive effect on changes in the number of third-party funds were indicates that there is a mechanism of market discipline on Islamic Banks in Indonesia. However, this result must to be strengthened by data of risk disclosure and ability to absorb information from customers, analysis of determinants were affecting customers behavior, then as well as the comparison test with conventional commercial banks.Keywords: market discipline, the level of disclosure, third party funds, Islamic bank

PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL Hariri Hariri; Ayub Wijayati Sapta Pradana; Sri Luki Widjajanti
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 2 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in 2011, -3.32 in 2012 and -2.38 in 2013, the overall Beniesh M-Score reached above -2.22 except in 2011. Beniesh M-Score Model indicates that the management has performed the practice of manipulating numbers on the financial statements conducted continuously in the period of 2010, 2012 and 2013. The authors suggest the regulation (tax office) and public accounting firms, namely that the regulators do a review/inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements to be more independent and do detection of financial statements using ratio analysis.Keywords: Detection, Fraudulent Financial Statements, Beneish M-Score Model, Practice of Manipulation Number

INTERNALISASI KARAKTER ULUL ALBAB DALAM PEMBELAJARAN AKUNTANSI BERBASIS PROJECT BASED LEARNING Kholilah Kholilah; Ayub Wijayati Sapta Pradana; Ahmad Djalaluddin; Dyah Febriantina Istiqomah
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13109

This study was designed to find out the meaning of financial accounting learning that integrates the character of ulul albab with project-based learning. The learning model is carried out through the implementation of projects that allow students to practice accounting for SMEs. This research fills the void of discussion about learning models that integrate science and Islam in the field of accounting. The study was conducted in Financial Accounting class for S1 accounting class of 2017 students at UIN Malang. This study used a quasi-experimental study to examine differences in accounting scores in the project class and the control class—different test using paired sample t-test. The results showed that there were differences in accounting values in the experimental class before and after project. Score differences also occur between the experimental class and the control class. Internalization of ulul albab's character is obtained through students' responses to problems that occur during the project. The limitation of the study is the construct of the ulul albab character which has not been measured so that it cannot be done to test different internalization of the ulul albab character in the experimental class and the control class.

PENGARUH PENYALURAN DANA ZAKAT TERHADAP TINGKAT KEMISKINAN DENGAN PENGELOLAAN ZAKAT SEBAGAI VARIABEL INTERVENING PADA BAZNAS KABUPATEN LOMBOK TIMUR: Indonesia Risma Laely Septiani; Ayub Wijayati Sapta Pradana
Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah Vol. 14 No. 1 (2022): Juni
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/mu.v14i1.5216

The Covid-19 pandemic has had many impacts on society, especially in the economic sector. The impact of the pandemic that attacks the economic sector has caused the poverty rate to continue to increase. The distribution of zakat funds is one of the factors that have an influence on reducing poverty, which is inseparable from the zakat management process. Therefore, the purpose of this study is to find out how the distribution of zakat funds affects the level of poverty through zakat management. This study conducted observations at BAZNAS, East Lombok Regency using quantitative methods and path analysis with the Sobel test. From the results of the study, it was found that t count 0454 < t table 0.1654 with a significance value of 0.05 so it can be said that zakat management is not able to mediate the relationship between the distribution of zakat funds to the poverty level.

Pengaruh Struktur Modal Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Buhaenah Buhaenah; Ayub Wijayati Sapta Pradana
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1706

This study aims to examine the effect of capital structure and company growth on company value, test capital structure on company value moderated by profitability, and test company growth on company value moderated by profitability. This type of research is quantitative descriptive research. The sample used was 52 companies listed on the Indonesian Sharia Stock Index (ISSI) in 2016-2020 using a sampling technique that is purposive sampling. The data used in this research is secondary data. The data analysis in this study used the classical assumption test and the T MRA (Moderate Regression Analysis) test using the SPSS 24 application. The results showed that capital structure had a negative and significant effect on company value, company growth had no significant positive effect on company value, and profitability could moderate the effect capital structure on company value, and profitability cannot moderate the effect of company growth on company value.

Pengaruh Likuiditas terhadap Profitabiitas dengan Solvabilitas sebagai Variabel Moderasi Idatul Firdausi; Ayub Wijayati Sapta Pradana
MANAJEMEN DEWANTARA Vol 6 No 2 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i2.12523

This study aims to examine and analyze the effect of liquidity on profitability and to test whether solvency as a moderating variable weakens or strengthens the influence of liquidity on profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. The sampling technique used is purposive sampling technique, there are 237 samples. Methods of data analysis using classical assumption test, linear regression, t test, and F test. The results show that liquidity has a significant effect on profitability, and solvency moderates the effect of liquidity on profitability

Profitabilitas, Likuiditas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Asti Vannia Chairunissa; Ayub Wijayati Sapta Pradana
Jurnal Disrupsi Bisnis Vol 5, No 4 (2022): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v5i4.23018

Profitabilitas merupakan perbandingan yang membuktikan tingkatan industri dalam menciptakan keuntungan. Penanaman modal serta kreditur dapat memantau pemodalan serta pemasaran yang bisa menciptakan keuntungan. Perihal itu bisa nampak dari profitabilitas industri yang baik. Likuiditas ialah salah satu aspek yang yang bisa mendesak terjalin pergantian harga saham. Profitabilitas, likuiditas serta bentuk modal mempengaruhi positif kepada angka industri Riset ini bertujuan menguji pengaruh Return On Asset( ROA) serta Current Ratio( CR)pada angka industri dengan Bentuk Modal selaku variable intervening. Populasi serta ilustrasi pada riset kali ini memakai 82 industri manufaktur yang tertera di BEI tahun 2018- 2020. Metode pengumpulan ilustrasi disini memakai informasi inferior. Tata cara analisa informasi memakai SPSS. Hasil riset membuktikan kalau Return On Asset( ROA) serta Current Ratio( CR) mempengaruhi penting kepada angka industri serta tidak ada akibat langsung Return on asset serta Current Ratio kepada Angka Perusahaan.

PENGARUH PEMANFAATAN DANA ZAKAT PRODUKTIF TERHADAP TINGKAT PENDAPATAN MUSTAHIK DI MASA PANDEMI Selsilia Apriliani; Ayub Wijayati Sapta Pradana
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Tujuan dari penelitian ini adalah untuk mengetahui apakah pemanfaatan dana zakat produktif berpengaruh terhadap tingkat pendapatan para mustahik di Lembaga Amil Zakat di Kabupaten Mimika pada masa Pandemi. Adapun metode yang digunakan dalam penelitian ini adalah metode deksriptif kuantitatif dengan menggunakan persamaan linerar sederhana Y=a+bX+e dengan jumlah sampel penelitian sebanyak 38 responden. Teknik pengumpulan data menggunakan angket kuesioner untuk mengetahui data X dan data Y. Dari hasil penelitian yang dilakukan dapat disimpulkan bahwa dana zakat produktif yang diberikan oleh ketiga lembaga tersebut kepada para mustahiknya mempunyai pengaruh positif dan signifikan terhadap tingkat pendapatan mustahiknya. Hal ini dilihat dari = 6,394 dan = 2,028 yang dimana 6,394 > 2,028 atau > maka variabel pemanfaatan dana zakat produktif (X) berpengaruh terhadap variabel tingkat pendapatan mustahik (Y). Kemudian berdasarkan nilai signifikansi hasil dari olah data SPSS dengan nilai signifikan 0,000 < 0,05 maka hal ini dapat dikatakan bahwa variabel independent atau pemanfaatan dana zakat produktif berpengaruh signifikan terhadap variabel dependent atau tingkat pendapatan mustahik.

Model UTAUT untuk Menjelajahi Faktor-faktor yang Mempengaruhi Adopsi QRIS di Malang Muhammad Aunul Mubarok; Devina Tsabitah; Laras Ayu Ningtias; Kurniawati Meylianingrum; Ayub Wijayati Sapta Pradana
Peradaban Journal of Economic and Business Vol. 2 No. 2 (2023)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v2i2.106

In this quantitative descriptive research study, we investigate the adoption of the Indonesian Standard Quick Response Code (QRIS) among economics students in the Malang region. Our particular focus centers on the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The research involves a sample of 120 economics students drawn from UIN Malang, Univ Brawijaya, and Univ Negeri Malang. Data collection is conducted through a questionnaire that examines four key variables: performance expectancy, effort expectancy, social influence, and facilitating conditions. The findings underscore the significant influence of performance expectancy on the intention to use QRIS, while the remaining variables exhibit positive yet non-significant relationships. This study provides valuable insights into the pivotal role of performance expectancy in driving QRIS adoption among economics students and highlights its potential implications for fostering a sustainable economy in the Malang region.

Co-Authors Ahmad Djalaluddin Alfaizi, Muhammad Riza Almira, Chelsie Aurelia Asti Vannia Chairunissa Azizah, Rias Dyatmika Buhaenah Buhaenah Cut Mandha Malinda Devina Tsabitah Dyah Febriantina Istiqomah Eka Ariani Saputri Fahrurrozi Rahman Hariri Hariri Hariri, Hariri Idatul Firdausi Indah Yuliana Indah Yuliana Kholilah Kholilah Kurniawati Meylianingrum Laras Ayu Ningtias Mega Noerman Ningtyas Muhammad Aunul Mubarok Nur Laili Fikriah Risma Laely Septiani Saputri, Eka Ariani Selsilia Apriliani Sri Luki Widjajanti

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