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Journal : e_Jurnal Ilmiah Riset Akuntansi

Pengaruh Kualitas Laporan Keuangan, Debt Maturity, Kinerja Profitabilitas, Tax avoidance, dan CSR Performance Terhadap Efisiensi Investasi Fika Putri Rahayu; Nur Diana; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the quality of financial statements, debt maturity, profitability performance, tax avoidance, and csr performance on investment efficiency in companies. Investment efficiency is an important indicator to assess the extent to which a company is able to generate profits from the investments made. This research is a quantitative research with secondary data sources using financial reports obtained through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2021. The data obtained will be calculated, tested and reprocessed against the proposed hypothesis using statistical applications. The results show that the quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance simultaneously affect investment efficiency, financial report quality has a positive effect on investment efficiency, debt maturity has a negative effect on investment efficiency, profitability performance has a positive effect on investment efficiency, tax avoidance has no effect on investment efficiency, and csr performance has a positive effect on investment efficiency.Keywords: Quality of financial reports, debt maturity, profitability performance, tax avoidance, CSR performance, investment efficiency
Dampak Tipe Kepribadian, IPK, dan Jenis Kelamin pada Efektivitas Pembelajaran Akuntansi Berbasis Online yang Dimoderasi oleh Kecemasan Berteknologi (Studi Kasus pada Mahasiswa Program Akuntansi Fakultas Ekonomi Unisma dan UIN) Ismi Istihanah Hermawan; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The Purpose of this study was to determine the impact of personality, GPA and gender on the effectiveness of online-based accounting learning moderated by technological anxiety. This study uses explanatory research, the method used to analyse is Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Moderation Regression Analysis, Instrument Test, Classical Assumption Test, and Hypothesis Test. The sample of this study were students of the Islamic University of Malang and State Islamic University of Malang majoring in accounting, the sample used was 268 respondents. The results showed that personality type, GPA, and gender had a simultaneous effect on the effectiveness of online-based accounting learning. Personality type and gender have a significant influence with a confidence level of 5% on the effectiveness of online-based accounting learning because they have a tcount > ttable with a significance < 0.05. Meanwhile, GPA has no significant effect on the effectiveness of online-based accounting learning because it has a tcount < ttable with a significance of > 0.05. Keyword : Personality type, GPA, gender, technology anxiety.
Pengaruh Jumlah Anggota, Partisipasi Anggota dan Lingkungan Koperasi Terhadap Keberhasilan Koperasi Di Kecamatan Klojen Kota Malang Trixie Anatasya Bella Safitri; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The goal of this study was to ascertain how the success of cooperatives in the Klojen area of Malang city was influenced by the number of members, member engagement, and cooperative atmosphere. All of the cooperatives in the Klojen District region make up the study's population, which was sampled using the questionnaire distribution method. According to the study's test results, the number of members, member participation, and the cooperative atmosphere all have an impact on how successful cooperatives are. The outcome of partial testing of the variable "Number of Members" is favorable for the cooperative. Partially testing the Member Participation variable has an impact on the cooperative's success. The success of cooperatives is influenced by partial testing of cooperative environment variables.Keywords: Number of members, member participation, cooperative environment, cooperative success.
Pengaruh Kecerdasan Emosional dan Motivasi Belajar Mahasiswa Virtual Selama Masa Pandemic Covid 19 Terhadap Pemahaman Akuntansi Mahasiswa Asriani Asriani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The study aims to examine the Effect of Emotional Intelligence and Learning Motivation of Virtual Students During the Covid 19 Pandemic on Students' Understanding of Accounting. This research includes quantitative research. In this study, the population studied was students majoring in Accounting at the Faculty of Economics and Business at the University of Islamic Malang, the sample used was purposive sampling, in which the criteria were determined by the researcher. This study used primary data and data collection techniques using questionnaires. The data analysis method used is multiple regression analysis. The results of this study are that simultaneously the variables emotional intelligence and learning motivation have an influence on students' understanding of accounting. Partially emotional intelligence has a positive effect on students' understanding of accounting. Partially learning motivation has a positive effect on students' understanding of accounting.Keywords: Emotional intelligence, student learning motivation, pandemic covid 19, understanding of accounting.
Pengaruh Literasi Keuangan, Persepsi Kegunaan, dan Kemudahan Penggunaan pada Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa FEB Unisma Tahun 2019) Lailla Anggriani; Nur Diana; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research aims to analyze the influence of financial literacy, perceived usefulness, and ease of use on the intention to use Quick Response Code Indonesian Standard (QRIS) in financial transactions. A quantitative correlational method was employed for this study. The research sample consisted of 90 active students from the Faculty of Economics and Business at the Islamic University of Malang in 2019. Data were collected using a questionnaire distributed through Google Form. Multiple linear regression analysis was utilized as the data analysis method. The research results revealed a significant influence of financial literacy, perceived usefulness, and ease of use on the intention to use QRIS in financial transactions. The implications of this study provide theoretical and practical contributions to the understanding of QRIS usage based on the Technology Acceptance Model (TAM) theory for students, academics, Bank Indonesia, and for QRIS user services.Keywords: Financial literacy, perceived usefulness, ease of use, intention to use, Quick Response Code Indonesian Standard (QRIS), financial transactions.
Pengaruh E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak (Studi Kasus di KPP Pratama Malang Utara) Larasati Puspaharisti; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The objectives of this study are: 1) To find out the effect of e-filling on the compliance of Taxpayers in reporting Annual Tax Returns influential or not at KPP Pratama Malang Utara, 2) To find out the effect of e-billing on Taxpayer compliance in payment influential or not at KPP Pratama Malang Utara. By using an associative quantitative approach, the results showed that simultaneously e-Filing had a positive and significant effect on Taxpayer Compliance in Tax Payments, simultaneously e-Billing had a positive and significant effect on Taxpayer Compliance in Tax Payments, partially e-Filing has a positive and significant effect on Taxpayer Compliance in Tax Reporting, and partially e-Billing has a positive and significant effect on Taxpayer Compliance in Tax Payments.Keywords: e-filing, e-billing, Tax Compliance, Tax Reporting, Tax Payment.
Pengaruh Likuiditas dan Return on Equity (ROE) Terhadap Return Saham Efendi Trias Yusnita; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The capital market provides facilities for channeling funds from those who have funds to those who need funds. Capital market performance is affected by many factors, and 2 of them are company liquidity and company profitability. Researchers will conduct research on companies listed on the Indonesia Stock Exchange in 2020-2021. This type of research is associative research. Independent variables are Stock liquidity (X1) and Return On Equity (X2), and depended variable is Stock Return (Y). The data used in this research is secondary data obtained from www.idx.co.id, www.yahoo.finance.co.id. The time of this research was conducted from July 2022 to January 2023. The population in this study were all companies registered on the Jakarta Islamic index for the period 2020 to 2021 with a total sample is 15 companies. Result of the study showed that stock liquidity (X1) and return on equity (X2) either simultaneously and partially have no significant effect on the Rate of Return (Y). This result showed that stock market participant did not using information from fundamental information of the company. They were prefer using technical method than fundamental method.Keywords: Return on equity value, liquidity value, H0 accepted, normality test, heteroscedasticity test
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