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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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PENGARUH KOPLEKSITAS TUGAS DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR (Studi di kantor akuntan publik (KAP) HABIB BASUNI DAN HERYADI Surabaya) Abdul Navir Bil’id Bafadal; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The aims of this study are: 1) to analyze the effect of task complexity and locus of control on auditor job satisfaction. 2) Analyzing the effect of task complexity on auditor job satisfaction and 3) Analyzing the effect of locus of control on auditor job satisfaction. This research is included in explanatory research, because this study aims to test a theory, using a population of 35 auditors based on the Public Accounting Firm (KAP) Habib Basuni and Heryadi Surabaya. The data analysis technique used multiple linear regression analysis. Based on the output of the research and discussion that has been carried out, the following conclusions can be drawn: 1) There is an effect of task complexity and locus of control on auditor job satisfaction, by using increased task complexity and locus of control, auditor job satisfaction will increase. 2) The results of the analysis show that there is still an effect of task complexity on auditor job satisfaction, which means that by increasing the ability of employees to complete task complexity, the auditor's job satisfaction will increase. 3) There is a locus of control effect on the auditor's job satisfaction, is using an increase in locus of control, the auditor's job satisfaction will increase.Keywords: Task Complexity, Locus Of Control & Auditor Job Satisfaction
Pengaruh Kesadaran Wajib Pajak dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas di Kecamatan Riung (Studi Pada Masyarakat Riung Kabupaten Ngada Nusa Tenggara Timur) Nafisa Insha; Nur Diana; Junaidi Junaidi
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

Tax compliance is a condition where taxpayers fulfill all tax obligations and exercise their tax rights. The purpose of this study is to determine whether taxpayer awareness and education level have a significant influence on individual taxpayer compliance who does free work in Riung District. The sampling technique in this study used a purposive sampling method where the data source was primary data obtained from the distribution of questionnaires as a research instrument. Data analysis used multiple linear regression. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance while education level had no effect on taxpayer compliance, taxpayer awareness and education level simultaneously affected taxpayer compliance.Keywords: Taxpayer awareness, education level and taxpayer compliance
ANALISIS PERAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DAN KINERJA PEMERINTAH DESA DALAM MENINGKATKAN KUALITAS ASAS PENGELOLAAN KEUANGAN DESA AKUNTABILITAS SERTA TERTIB DAN DISIPLIN ANGGARAN (Studi Kasus Desa Pandanlandung Kecamatan Wagir Kabupaten Malang) Annisa Nurul Imani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The aim of this study was to analyze the role of thw application of the Village Financial System (Siskeudes) adn the performance of the village government in improving the quality of the principles of village financial management, accountability and budget order and discipline in Pandanlandung Village, Wagir District, Malang Regency. The study was a descriptive qualitative reaserch focusing on aplicatin of the village financial system (Siskeudes) and the performance of the village government. The data were obtained from observation, interviwe and dokumentation. The result of the study showed that the Village Financial System Aplication (Siskeudes) in Pandanlandung Village had an important role in improving the quality of village financial management priciples, especially accountability and budget order and discipline. The permormance of the Village Government has an important role for Pandanlandung Village in improving the quality of the principles of financial management, accountability and budget order and discipline.Keywords: Aplication of financial village system (Siskeudes), Performance of the Village                  Government, Accountability, budget order an discipling 
ANALISIS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA DESA (Studi Kasus Desa Patengteng Kecamatan Modung Kabupaten Bangkalan) Masrurotul Jannah Ferdiana; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine and analyze the application of accounting systems and procedures in managing village funds. The case study in this research is Patengteng Village, Modung District, Bangkalan Regency. This research is primary data research, data collection method using interview and communication technique. This research is a research with a qualitative approach, this study uses the Snobol sampling method and the sample used in this study is 7 Hamlets. The results of this study are 1) At the planning stage, Patengteng village in Modung District, Bangkalan Regency has implemented the planning as stated in Permendagri No. 113 of 2014. At the village fund planning stage, the village government invites the Patengteng village community in development planning. 2)At the stage of implementing the development of the Patengteng village in Modung District, the government as much as possible carries out village development in accordance with the planning and makes openness to the community.3) Then at the administrative stage there is a discrepancy with Permendagri No. 113 of 2014. In Permendagri the village treasurer is required to record cash receipts and disbursements himself, but the treasurer in Patengteng village does not record all cash receipts and disbursements recorded in the receipt but is assisted by the secretary in the recording process so there may be an element of suspicion.4) At the reporting stage it is not in accordance with Permendagri No. 113 of 2014. In Permendagri, the village treasurer should record cash receipts and disbursements himself, but the treasurer in Patengteng village in the recording process is assisted by the Secretary, so there is a suspicion that there is fraud in the recording, so training is needed for the treasurer. 5)The last stage of accountability in Patengteng Village is not in accordance with what is stated in Permendagri No. 113 of 2014. that in the village fund accountability report in Patengteng village there is no information to the community every three months it should be.Keywords: System Implementation, Accounting Procedures, Village Fund Management.
Analisis Value Chain Sebagai Alat Strategic Cost Management untuk Menciptakan Keunggulan Bersaing dalam Upaya Meningkatkan Profitabilitas Perusahaan (Studi pada Unit Bisnis Air Minum Dalam Kemasan (AMDK) ASA Perum Jasa Tirta 1 Malang) Ema Maliawati; 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

The purpose of this study was to analyze the value chain analysis as a tool of strategic cost management to create a competitive advantage in an effort to improve the profitability of the company with the object of research on Bottled Drinking Water (bottled water) ASA Perum Jasa Tirta 1 Malang. With the application of value chain analysis used can be seen activity which can be decisive in a competitive advantage. The results obtained from the analysis of the value chain where inbound logistics activity of 27,48% of the total cost of the primary activities and human resource management for 20,72% of the total cost of secondary activity. And both have the largest proportion in each activity. And for activities smallest proportion of the cost is the activity of service that is 1,38% of the total primary activity and procurement activities, namely 0,65% of the total secondary activity. The objectives to be achieved in the application of value chain analysis is about to that there is a link between the activities of primary and secondary activities. This association appears in terms of coordination and optimization between activities that can support companies in proving competitive advantage and profitability.Keywords: Value chain analysis, strategic management, competitive advantage, competitive strategy, activities value, cost leadership.
PENGARUH PENGALAMAN, BUDGET DAN MASA KONTRAK AUDIT TERHADAP KUALITAS AUDIT EKSTERNAL (Studi Kasus Kantor Akuntan Publik Kota Malang) Alifiah Salsabilah; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of experience, budget and audit contract period on external audit quality. The variables used in this study are the external audit quality variable as the dependent variable, while the independent variables are experience, budget and audit contract period. Research data obtained from questionnaires with the number of samples used as respondents as many as 31 respondents. The results of this study simultaneously concluded that there was an influence between the variables of experience, budget and audit contract period on external audit quality and partially concluded that the experience variable had a positive and significant impact on audit quality, audit budgets had a significant negative effect on audit quality, while the audit contract period did not. effect on audit quality. Keywords: Audit quality, budget, audit experience, audit contract period
PENGARUH MOTIVASI EKONOMI, MOTIVASI GELAR DAN ORIENTASI KARIR TERHADAP MINAT MAHASISWA DALAM MENGIKUTI UJIAN CERTIFIED PUBLIC ACOUNTANT (CPA) INDONESIA (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Negeri Malang) Nailiatul Virohiyyatun Ni’mah; Nur Diana; Dwiyani Sudaryanti
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

This study aimed to determine the effect of economic motivation, degree motivation, and career orientation on the interest of accounting students in taking the Indonesian Certified Public Accountant (CPA) Exam. This study's sources are secondary data and primary data taken from filling out questionnaires given by researchers to the Accounting Students Class of 2018 at the Islamic University of Malang and State University of Malang. The independent variables are Economic Motivation, Degree Motivation, and Career Orientation. This type of research includes quantitative research with correlational research characteristics. Sampling from the population used the purposive sampling method, namely the sampling technique using specific criteria. The total population is 603 respondents, while the sample obtained based on calculations from the Slovin formula is 85 respondents. The analytical method used is Multiple Linear Regression Analysis. This study indicates that Economic Motivation and Career Orientation have a significant effect on student interest in taking the Indonesian Certified Public Accountant (CPA) Exam. Meanwhile, Degree Motivation does not significantly affect student interest in taking the Indonesian Certified Public Accountant (CPA) Exam.Keywords: Economic Motivation, Degree Motivation, Career Orientation, and Certified Public Accountant (CPA) Indonesia.
PENGARUH PEMBELAJARAN BERBASIS ONLINE TERHADAP EFEKTIVITAS PEMBELAJARAN MAHASISWA AKUNTANSI UNISMA DI ERA WABAH COVID-19 Muhammad Syahril Ramadhan; Nur Diana; Dwiyani Sudaryanti
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 research was conducted to determine the effect of online based learning on the effectiveness of accounting students at University of Islam Malang. This research is a type of research to the hypothesis and based on the type of relationship the variables studied are classified as correlational research. In the study, the authors took samples from active students of the University of Islam Malang, Accounting Study Program class of 2017, 2018, 2019 and 2020 who have taken online based learning in the era of the Covid-19. The sample calculation in this study used the slovin formula which resulted in 281 respondents. The data of analysis method used is simple linier regression. Based on the results of the test have been carried out, it is concluded that partial online based learning variables have an effect on the learning effectiveness of accounting students in the University of Islam Malang.Keywords: Online Based Learning, Learning effectiveness, Covid-19
PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN PENERBITAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MALANG UTARA Diyah Anisa; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Taxes are mandatory contributions paid by the people to the state without direct contribution and will be used in the interests of the government and the general public (Mardiasmo: 2011). According to Law Number 6 of 1983 as last amended by Law Number 28 of 2007 concerning General Provisions and Tax Procedures, it is stated that "Taxes are mandatory contributions to the state that are owed by private persons or entities that are compelling under the Law, with does not get direct compensation and is used for the state's needs for the greatest prosperity of the people ”. Income Tax (PPh) is a type of tax whose collection system uses the Self Assessment System and has the largest contribution in state revenue from the tax sector. Income Tax (PPh) is a tax imposed on tax subjects on the income they receive or earn in a tax year. Realization of tax revenue for 2018 amounted to Rp1,315.9 trillion or grew up to 14.3% and in 2019 amounted to Rp1,545.3 trillion or grew by 5.05%. Tax revenue in Indonesia has increased every year which is intended to finance national development and support the progress of the country (Ministry of Finance, 2019. Keywords: the number of registered taxpayers, issuance of compulsory letters
PENGARUH KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA (PERIODE 2017-2019) Salina Salina; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the quality of the implementation of good corporate governance on financial performance in banking companies in Indonesia (2017-2019 period). This research uses a quantitative method approach. The location of the research is carried out on the Indonesia Stock Exchange which is taken from financial reports and annual reports which can be accessed through www.idx.co.id. The analytical method used in this research is simple linear regression with the SPSS for windows 16 application. Based on the analysis results obtained 25 companies that meet the criteria and are sampled. The results showed that simultaneously the Quality of Good Corporate Governance (GCG) Implementation has an effect on Return on Assets (ROA), Net Interest Margin (NIM) and Operational Expenses on Operational Income (BOPO). Meanwhile, partially, the Quality of Good Corporate Governance (GCG) Implementation has a positive and significant effect on Return on Assets (ROA). The Quality of Good Corporate Governance (GCG) Implementation has no effect on Net Interest Margin (NIM). The quality of the implementation of Good Corporate Governance (GCG) has a positive and significant effect on Operational Expenses on Operating Income (BOPO).Keywords: Good Corporate Governance, Return on Assets, Net Interest Margin and Operating Costs and Operating Income.
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