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All Journal Journal of Economics, Business, & Accountancy Ventura JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen The Indonesian Journal of Accounting Research Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Nur Diana
Universitas Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : e_Jurnal Ilmiah Riset Akuntansi

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Otomotif dan Komponen yang terdaftar di BEI) Lisa Alvionita; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the factors that affect the timeliness of financial reporting on company performance. Empirical study on automotive and component companies listed on the Indonesia Stock Exchange 2016-2018. The sampling method used purposive sampling. The samples obtained in this study were 12 companies that had sample criteria. The analysis used in this research is Logistic Regression Analysis. The results of this study are that company size has a significant positive effect on the timeliness of financial reporting, managerial ownership as proxied by ROE has no effect on the timeliness of financial reporting, liquidity as proxied by Current Ratio has a significant effect on the timeliness of financial reporting, managerial ownership has a significant positive effect on accuracy financial reporting timeKeywords: Firm Size, Profitability, Liquidity, Managerial Ownership
PENGARUH PEMAHAMAN PERPAJAKAN, INSENTIF PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (Studi Pada UMKM yang Terdaftar di KPP Pratama Malang Utara) Luis Wijaya Kusuma; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Micro, small and medium enterprises (MSMEs) have dominated the Indonesian economy. This business group is proven to be able to make a significant contribution. The increasing number of MSMEs from year to year provides an opportunity for the Government to target this sector to increase revenue from the tax sector. This study responds to the issue of factors that affect mandatory compliance, which consists of variables of understanding of taxes, tax incentives, and awareness of taxpayers for micro, small and medium enterprises in the KPP Pratama North Malang area. Ninety-nine respondents obtained—sampling based on purposive sampling methods. Data analysis uses a multiple linear regression model. This study indicates that Tax Understanding, Tax Incentives, and Taxpayer Awareness have a significant positive effect on Taxpayer Compliance for Micro, Small, and Medium Enterprises. Understanding Taxation has a significant positive impact on Taxpayer Compliance for Micro, Small, and Medium Enterprises. Tax incentives and Taxpayer awareness have a significant positive effect on taxpayer compliance for micro, small and medium enterprises. Keywords: Tax Understanding, Tax Incentives, Taxpayer Awareness and Taxpayer Compliance.
PENGARUH MOTIVASI, PERSEPSI BIAYA, DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MELANJUTKAN PROGRAM PASCASARJANA MAGISTER AKUNTANSI (Studi Kasus Pada Mahasiswa Program Akuntansi Universitas Islam Malang) Rayi Mifta Pradifta; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims: to analyze the influence of motivation, perception of costs and length of education against the interest of students to continue the Post-Master of Accounting Program. The research method uses quantitative research using population and the particular sample. The method used in collecting data in this study a questionnaire, observation, and library research (documentation). This research was conducted by taking research in the Faculty of Economics and Business Accounting Studies Program University of Islam Malang and use the questionnaire as a basic information gathering. The population of this research is all students S1 8th semester Faculty of Economics and Business Accounting Studies Program University Islam Malang. with a sample of 68 students. The sampling method in this research is to use the easy way (convenience sampling) is to take samples in accordance with the provisions and requirements of a specific sample of the population that is most accessible and available. The analytical tool used: multiple linear regression, t-test, F and coefficient of determination (R2 ). The results of data analysis can be obtained as follows : Variable Motivation , Perceived Costs and Duration of Education has an influence on the student 's interest to continue the Post- Master of Accounting Program, evidenced by the significant of value < 0.05 means that a hypothetical received stating Motivation , Perceived Costs and Duration of Education have influence Student interest to proceed against the Post Master of Accounting Program.Keywords: Motivation, Perceived Costs And Old Education and Student Interests.
PENGARUH DESENTRALISASI FISKAL, FISKAL STRES, DAN KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI (Studi Empiris Pada Kota dan Kabupaten di Provinsi Jawa Timur) Ira Puspita Sari; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of fiscal decentralization, fiscal stress, financial performance on economic growth in cities and districts in East Java. This type of research is quantitative. The data used are secondary data obtained indirectly through intermediaries, such as other people or documents. Secondary data in this study are the financial statements of the City / Regency governments in East Java. Next, the research variables were analyzed using multiple linear regression analysis in order to determine the direct or indirect effect of the variables on the research model. The results of the analysis show that the variables of fiscal decentralization, fiscal stress and financial performance significantly influence economic growth. In increasing economic growth in the era of fiscal decentralization, regional governments are given the authority to regulate and increase regional autonomy, namely fiscal needs and fiscal capacity (goods and services) so that the government is able to optimize its sources of economic revenue.Keywords: Fiscal Decentralization, Fiscal stress, Financial Performance, Economic Growth.
PENGARUH TEORI FRAUD PENTAGON DAN EFIKASI DIRI TERHADAP KECURANGAN AKADEMIK MAHASISWA PADA PEMBELAJARAN DARING (Studi Kasus Pada Mahasiswa Akuntansi Di Kota Malang) Erina Sasmita Arjuni; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze how the influence of the influence of Pentagon Fraud Theory and Self-Efficacy on Student Academic Fraud in Online Learning. The case study in this research is accounting students in Malang City. The number of samples that can be used in this study were 213 respondents who met the sample criteria. In this study using multiple regression analysis method. The results of this study are simultaneously the variables of pressure, opportunity, rationalization, competence, arrogance and self-efficacy simultaneously have a significant effect on academic cheating. While partially 1) The pressure variable partially has a significant and positive effect on academic cheating, 2) The opportunity variable partially has a significant and positive effect on academic cheating. 3) The rationalization variable partially has a significant and positive effect on academic cheating, 4) The competence variable partially has a significant and positive effect on academic cheating, 5) The arrogance variable partially has a significant and negative effect on academic cheating, 6) The self-efficacy variable partially does not significant and negative effect on academic cheating.Keywords: pressure, opportunity, rationalization, competence, arrogance, self-efficacy, academic cheating.
Pengaruh Interest Based Income dan Fee Based Income Terhadap Return on Assets pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019 - 2021 Akhmal Firdhaus Ibnusolikhin; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Return on assets is an indicator to determine the ability of a company to gain overall profits. This is an important concern for a company in developing its business. Return on assets is effected by several variables including interest based income and fee based income. This research goals to determine and examine the effect of interest-based income and fee-based income on return on assets in banking organization listed on the Indonesia Stock Exchange in 2019-2021.The type of research used in this research is correlational research with a quantitative approach. Data collection techniques through secondary data in the form of financial reports. The sample collection technique used purposive sampling which obtained as many as 32 samples of banking organization listed on the Indonesia Stock Exchange. The data evaluation technique in this research is more than one linier regression evaluationThe results confirmed that interest based income had a positive and significant effect on return on assets, even as fee based income had a negative and significant effect on return on assets.Keywords: Interest based income, Fee based income, Return on assets.
PENGARUH GROWTH OPPORTUNITY, LEVERAGE, FIRM SIZE, NET WORKING CAPITAL AND INVESTMENT OPPORTUNITY SET TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Atik Rohmah Maghfiroh; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to look at the effect of growth potential, leverage, firm size, net working capital, and investment opportunity set on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020. The purposive sampling method was utilized to gather 61 samples of businesses. Multiple linear regression analysis is applied to analyze the data in this study. SPSS 20.0 for Windows is used in this data analysis technique. The findings show that: 1) growth opportunity, firm size, net working capital, and investment opportunity set all have a simultaneous effect on cash holding, 2) growth opportunity, leverage, and networking capital both have a partial effect on cash holding and 3) firm size and investment opportunity set all have no partial effect on cash holding.Keywords: Cash Holding, Growth Opportunity, Leverage, Firm Size, Net Working Capital, Investment Opportunity Set
Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Pelatihan Terhadap Akuntabilitas Penyusunan Keuangan Dana Desa (Studi Kasus Kantor Desa Kramat, Desa Kambu, Desa Malaju, Desa Lasi Kec. Kilo Kab. Dompu) Lesi Anjaliati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The village is the spearhead of development for the welfare of the community. Therefore, village development is an important role that must be carried out because it contains elements of equality and can be directly enjoyed by the village community so that it can improve the welfare of the community. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a likert scale. The total population in this study is the entire apparatus of kramat village, Kambu village, Malaju village and Lasi kec. Kilo village, Dompu Regency. The sampling technique used in this study was to use a saturated sample with a total of 53 respondents. The data analysis technique used is a multiple linear regression test that is processed with the help of the SPSS 23.0 for windows program. The results of this study show that (1) The level of education has a positive effect on the accountability of village fund financial preparation. (2) Work experience has a positive effect on the accountability of Village Fund Financial Preparation. (3) The training has a positive effect on the accountability of the Village Fund Financial Preparation, and (4) that there is no effect of the Training on the accountability of the Village Fund Financial Preparation.Keyword: Accountability financial preparation, Level of education, Work experience, training 
PENGARUH INSENTIF PERPAJAKAN AKIBAT COVID-19, PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN TAHUNAN (STUDI PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA MALANG UTARA) Zuli Alfina; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out the effect of tax incentives due to covid-19, understanding taxation, taxpayer awareness of taxpayer compliance in delivering annual notices. This research is quantitative research with correlational research type to test research hypothesis. The samples in this study were determined through a simple random sampling technique of 100 respondents. The results of this study showed that from the hypothesis test partially tax incentives due to covid-19 positively and significantly affect the compliance of taxpayers in delivering annual notices, understanding taxation has a positive and significant effect on taxpayer compliance in delivering annual notices, taxpayer awareness positively and significantly affects taxpayer compliance in delivering annual notices.Keywords: Tax incentives due to covid-19, Understanding taxation, Taxpayer awareness, Taxpayer compliance in delivering annual notices
Pengaruh Pengetahuan Investasi, Return Investasi, Modal Minimal Investasi, dan Gaya Hidup Generasi Milenial Terhadap Minat Investasi Lucky Ayu Damayanti; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine how the influence of investment knowledge, investment return, minimum investment capital, and millennial generation's lifestyle on investment interest, either partially or simultaneously. The type of research used in this research is quantitative research with a causal associative approach. The population in this study is the millennial generation among active students of the Accounting Study Program, Faculty of Economics and Business, Islamic University of Malang and State University of Malang. The sampling technique in this research used purposive sampling with a total sample of 100 respondents. The method of data collection in this study used a questionnaire. To process all data or respondents' answers, the researcher used SPSS version 22 statistical tools by going through: validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, simultaneous test (F test), coefficient of determination (R²), and partial test (t test). Based on the results of the simultaneous test (F test) shows that investment knowledge, investment return, minimum investment capital, and millennial generation's lifestyle simultaneously have a significant effect on investment interest. Based on the results of the partial test (t test) shows that investment knowledge has no significant effect on investment interest, while investment returns, minimum investment capital, and millennial generation lifestyle have a significant positive effect on investment interest.Keywords: Investment knowledge, investment return, minimum investment capital, millennial generation lifestyle, investment interest.
Co-Authors AA Sudharmawan, AA Abd. Basit Abdul Kadir Jailani Abdul Lathif Abdul Navir Bil’id Bafadal Adi Mas Setra Aenul Huda Affifudin Affifudin Afifah Tsuraya Afifudin Afifudin Agustina Isviandari Ainia Fajrin Ainun Jariyah Aisyah Nur Baity Sa’diyah Ajeng Pratiwi Akbar Akbar Akhmal Firdhaus Ibnusolikhin Alifia Udlhiyana Shifa Alifiah Salsabilah Almaidah Khoiriah Amelda Amelda Amelya Patipelang Lewaha An-Nisa Soeni Ana Silva Anggraini Andrean Supriadi Anggraini Agustina Ani Luluk Mauludiyah Anis Rochmawati Anisa Fahrina Amalia Annisa Nurul Imani Annisa Syafitrah Sakeh Annisa Zeny Wankhar Aqidatul Firly Ardianita Thresnasari Arini Mafaza Arista Fauzi Kartika Sari Asmi Zuri Nawu Asriani Asriani Assrofei Laily Faddillah Atik Rohmah Maghfiroh Ayu Octavia Listiana Ayu Tri Andiani Badris Sholeh Bayu Kurnia Rizki Chalisa Amalia Putri Chandra Febyani Putri Mulyadi Cindy Widyawati Cynthia Renita Putri David Wahyu Hemawan Deby Septiani Putri Desi Puji Astuti Devi Ardhelia Devi Trining Tyas Devinda Larasati DEWI DIAH FAKHRIYYAH Dewi Hurwardani Dewi Putri Ariana Dhuratun Nuskha DIAH RAHMAWATI Diah Utami Putri Dian Almahri Abd. Kadir Dian Antika Sari Diawati Diawati Dimas Adik Ragil Putra Dinar Dhea Safitri Dinda Dewi Anggraeni Dinda Faisyatun Nurohniah Dinda Septian Nur’aini Diyah Anisa Diyan Naturrohmah Durotin Masruroh Dwi Dosi Kurniawati Dwi Mila Oktaviani Dwiyani Sudaryanti Dyah Pitaloka Dyah Putri Novitasari Efendi Trias Yusnita Efi Kumala Eka Maylinda Nurafifah Ema Maliawati Emy Puji Puspitasari Enggar Tiyas Yuliyanti Enis Setiawati Erina Sasmita Arjuni Ernia Taufiqoh Ervinda Irawati Evita Tri Wahyuni Evy Nur Sugiarti Fachry Rahmatullah Aditama Fadel Baha Faizatur Hafidhoh Fajar Ashshiddiqi Farida Rengifuryaan Farizka Ananda Safitri Ferina Firdayanti Fetrin Puri Kartikasari Fika Putri Rahayu Firda Rahayu Aisyah Fitri Rahmatika Geya Adiptadaniar Gildha Mita Amalia Gusti Habibah Mutiara Islamiyah Habibatut Thoyibah Hairunisah Hairunisah Hanik Masruroh Hariri Hariri Hariri, Hariri Harun Al Rasyid Harun Alrasyid Hidayatun Nisa Hiqmahtunnisah Hiqmahtunnisah Hoiriyah Ali Holil Holil Husni Firdausi Ika Nur Faiza Indah Kurnia Pebri Innes Septya Putri Intan Kurnia Ira Puspita Sari Irma Hidayati Irnanda Khabilah Umayta Ismi Istihanah Hermawan Isnaini Arofatul Azizah Iva Yuliana Pratama Jamli La Nasir Junaidi Junaidi Junaidi Junaidi Juriyandi Juriyandi Jusuf Al Fahmi Kamisa Delasari Karina Murngnysih Karina Wahyu Ariyanti Khoirotul Kiptiyah Khoridha Rizky Amalia Panda Kiki Dwi Anggraini Kiki Veronica Agatha Kinanthi Widya Larasati Kresna Murti Kumala Faiza Amalia Laila Nur Rosyidah Lailatul Mufidah Lailla Anggriani Laily Faradhiba Larasati Puspaharisti Latisha Ananda Rezha Lesi Anjaliati Lika Yunistiyawati Lindy Aulia Nuryatni Lisa Alvionita Lita Noviani Lucky Ayu Damayanti Luis Wijaya Kusuma Luluk Jihan Fahiroh Lutfiati Choridah M. Cholid Mawardi M. Yusuf Alfandi Hasan Malik Abdul Aziz Maria Ulfa Marita Nining Astutik Maslichah, Maslichah Masrurotul Jannah Ferdiana Maulidia Nur Zahrotun Na’imah Melly Meilani MF. Arrozi Adhikara Mf. Arrozi Adhikara Miftakhul Huda Mila Karmelia Mirdad Mirdad Misbahul Mun’im Mita Putri Lestari Moch Syaifudin Mohamad Indra Ardhiansa Muhammad Erdin Riduwani Muhammad Farhan Arsyad Muhammad Fatahilah Ferdiansah Muhammad Syahril Ramadhan Muhdor Muhdor Munifajri Dwi Nurmanto Nafisa Insha Nahlatul Janah Nailiatul Virohiyyatun Ni’mah Naimatul Hasanah Nanda Dian Rahmadani Nengnis Uswatul Kasanah Nila Wardhani Hermianti Putri Nisa Amelia Ramdani Noraida Hafni Novaya Eky Aidha Pravitasari Novia Andriana Putri Novia Herawanti Novia Rosy Pratiwi Novita Dian Kusuma Putri Novyta Diah Ayu Putri Inandi Nur Aidah Nur Aini Eka Putri Nur Chabibah Nur Chalimatussa’diyah Nur Halisa Nur Hizbiyatul Jannah Nur Hofifah Nur Maina Nurhayati Nurhayati Nurul Elliyana Oktavia Maimatul Magviroh Oktaviana Imami Mahmudah Olivia Rizqiatul Jannah Putri Ningsih Putri Nurfadilah Putri Permata Sari Putri Septianita Rachmawati Qonita Lutfiyah Qurratul Aini Rafika Tri Cahya Rahma Nur Hamida Raudlatul Izzah Rayi Mifta Pradifta Retno Sudyanti Reyvina Yuandani Putri Rifana Wahyu R.S. Rimawati Qadariah Rindit Pranandari Rini Cahyanti Risa Levia Setyawati RISKA AMALIA Riski Lasiba Risma Novitaningsih Riyani Safitri Rumain Rizka Dwi Ayunin Tisna Rizki Fitrian Putra Rizkiyatul Komariyah Rizky Nikmatul Wakhidah Rofiatul Jannah Sabariah Sabariah Safitri Safitri Salimatul Adawiyah Salina Salina Salma Kholis Arjunawati Shela Susanti Shofiyah Shofiyah Siti Aminah Anwar Siti Choirul Umatin Siti Nur Aini Arum Lestari Sofiana Sofiana Sri Sinta Wardani Suci Nurul Izzah Teguh Teguh Tiara Putri Margiota Trixie Anatasya Bella Safitri Tsibat Vozi Kinaza Ufairoh Rohmawati Uhela Mawadati Uji Sri Dewi Binto II Umi Hoeroh Umi Masruroh Umi Nandiroh Ummy Sholihah Uswatun Chasanah USWATUN KHASANAH Venisa Ayu Syafira Vivi Dyah Sripenganti Wahyu Ningsih Wahyuni Irhami Wanda Alisah Sastiana Wardatul Jannah Wendi Asmorojati Widodo Prasetyo Utomo Widya Andreyna Yenia Rizki Sella Yulia Zahro Yunita Adelia Putri Yusrotul Widad Yusuf Chusaeri Yuyun Hanifatusa’idah Zahrotul Jannah Zainal Abidin Zelvi Ainun Naja Zuhrotun Nisa Zuli Alfina