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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 Penerapan Akuntansi Manajemen Lingkungan dan Strategi Serta Inovasi Produk di Masa Pandemic Covid 19 (Studi Kasus Di Rumah Sakit Jiwa Dr. Radjiman Wediodiningrat) Karina Wahyu Ariyanti; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The objectives of this study are: (1) To find out the application of environmental management accounting and strategy and product innovation during the COVID-19 pandemic at the Dr. Radjiman Wediodiningrat Mental Hospital (2) To find out the obstacles in the application of environmental management accounting and strategies and product innovation during the covid 19 pandemic at the Dr. Radjiman Wediodiningrat Mental Hospital (3) To find out the solution to the problem of implementing environmental management accounting and strategy and product innovation during the covid 19 pandemic at the Dr.  Radjiman Wediodiningrat Mental Hospital.The research used by the researcher is a qualitative research method. The subject of this research is the term respondent who is called the informant, Sub-Section of the Environmental Health Installation. The primary data source is interview, while the secondary data is in the form of documentation. Methods of collecting data by means of interviews and documentation. Qualitative data analysis according to Matthew B. Milles consists of 3 activities, namely: (1) data reduction, (2) data presentation, (3) conclusion drawing or verification.The purpose of this study was to determine the application of environmental management accounting and strategy and product innovation at the Dr. Radjiman Wediodiningrat  Mental Hospital and looking for obstacles and solutions to these problems, so that it can be concluded as follows: (1) Application of environmental management accounting and strategies and product innovations during the covid 19 pandemic at Dr. Radjiman Wediodiningrat Mental Hospital has been implemented well, because the hospital has implemented environmental health and K3RS and implemented green hostpital. Supported by an assessment in PROPER, which is a program held in order to assess the performance of hospitals to control B3 waste, it has played a good role because the results of the proper assessment are in the blue category, meaning for companies that have made environmental management efforts required in accordance with the provisions or laws and regulations. - applicable invitation. (3) An internal obstacle at the Lawang Mental Hospital during the COVID-19 pandemic was that the performance of the medical and nursing directorates fluctuated in terms of performance productivity. The standard hostel facilities have not been met. Psychogeriatric research network is still not optimal, committed to excellent service has not reached the target. RSJ's income has not been able to finance all operational costs. (3) Troubleshooting Dr.Radjiman Wediodiningrat Mental Hospital during the covid 19 pandemic, by making efficiency in terms of service, efficiency in resources, work materials, launching telemedicine services, to reduce direct contact for the prevention of covid 19, and implementing a remuneration system for employees according to hospital conditions.Keywords: Environmental management accounting, strategy, innovation
Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah Nur Chabibah; 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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This study aims to determine the government's internal control system and organizational influence of regional financial reports. Questionnaire distribution method is the type of research used. SPSS software is used to process data in this study. The sample in this study were employees who worked at the Malang City Service Office, totaling 35 people. The validity and reliability requirements have been met by this research. Checking the information used in this study is the investigation of factual explanations, old-style presumption tests, different linear relapses, speculation tests and investigation of the coefficient of guarantee. The variables used in this study are the independent va requirements have been met by this research. Checking the information while the dependent variable requirements have been met by this research. information of regional financial. the results of this study concluded that the government's internal control system and organizational commitment have a positive effect on the quality of financial reports partially or simultaneously.Keywords: Government internal control system, organizational commitment, quality of regional financial reports
Dampak Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Laporan Keuangan Sebagai Variabel Moderating (Studi Empiris pada UMKM di Kota Malang) Nengnis Uswatul Kasanah; Nur Diana; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to analyze the impact of taxpayer knowledge on taxpayer compliance with the quality of financial statements as a moderating variable in Micro, Small and Medium Enterprises in Malang city. Sampling in this study used purposive sampling techniques using the slovin formula. This study used primary data by distributing questionnaires by compiling a list of questions or written statements to 73 Micro, Small and Medium Enterprises registered at the Malang City Cooperative and Industry Office including owners or managers who met the criteria of researchers. The results of this study show: 1) Taxpayer knowledge has a significant influence and has a positive effect on taxpayer compliance, 2) The interaction of taxpayer knowledge with the quality of financial statements on taxpayer compliance has a significant influence and has a negative effect. The influence of moderation variables, namely the quality of financial statements, can explain strongly the relationship between the three variables. Keywords : Taxpayer knowledge, taxpayer compliance, quality of financial statements
Pengaruh Capital Adequacy Ratio, Inflasi, Financing Deposit Ratio dan Biaya Operasional Per Pendapatan Operasional Terhadap Non Performing Financing Bank Umum Syariah di Indonesia Muhammad Farhan Arsyad; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to examine the impact of Capital Adequacy Ratio (CAR), Inflation, Financing Deposit Ratio (FDR) and Operational Cost per Operating Income (BOPO) on Non Performing Financing (NPF) in order to assess the financial performance of Islamic commercial banks illustrate in Indonesia to minimize the occurrence of funding issues occurring in the period 2018-2021. The data used in this study comes from the quarterly published financial reports of Islamic commercial banks consisting of Bank Muamalat, Bank Victoria Indonesia and Bank Rakyat Indonesia Syariah, Bank Negara Indonesia, Bank Mega Syariah, Bank Jabar Banten Syariah, Bank Panin Dubai Syariah, Bank Central Asia Syariah, Bank BTPN Syariah, Bank Syariah Indonesia for the period 2018 to 2021, published by Bank Indonesia. The data collected were analyzed using multiple linear regression analysis. The independent variables used in this study are capital adequacy ratio, inflation, funding deposit ratio, and operating costs per operating income. While non-performing financing is the dependent variable.Keywords: Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), Inflation, Financing Deposit Ratio (FDR) and Operational Cost per Operating Income (BOPO)
Pengaruh Pressure, Opportunity dan Rationalization Terhadap Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi Universitas Islam Malang) Marita Nining Astutik; 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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Academic fraud is an act of dishonesty that is intentional or unintentional, and originates from a person's personality and can cause harm to oneself and others. This study aims to determine the effect of Pressure, Opportunity and Rationalization on academic cheating either simultaneously or partially. This research method is classified as correlational using a quantitative approach. In this study data collection used a questionnaire with a purposive sampling method. The population in this study were accounting students at the Islamic University of Malang, class of 2019 and 2020. Data were obtained from 200 respondents. Data analysis using multiple linear regression. While data processing uses IBM SPSS 22. The results show that: Pressure has a significant positive effect on Accounting Student Academic Fraud, Opportunity has a significant positive effect on Accounting Student Academic Fraud, and Rationalization has a significant positive effect on Accounting Student Academic Fraud while Pressure, Opportunity, and Rationalization have a simultaneous effect on Accounting Student Academic Fraud Behavior.Keyword : Pressure, opportunity, rationalization and academic fraud
Determinan Belanja Desa di Kecamatan Ponggok Kabupaten Blitar Tahun 2019-2021 Mita Putri Lestari; Nur Diana; Umi Nandiroh
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 background of this research is the increase and decrease in village spending in various villages that occurred in the 2019-2021 period. The increase and decrease in village spending that occurs will affect village income, village spending is mostly financed by village fund allocations, village funds and village original income so that in this study it is formulated whether village fund allocations, village funds and village original income affect village spending. This study aims to determine the effect of village fund allocation, village funds and village original income on village spending in Ponggok District. The method used in this study is the correlational method. The data used in this study is secondary data in the form of village financial reports issued by Ponggok District for the 2019-2021 period and collected using the documentation method. Data analysis used descriptive statistical test, multiple linear regression analysis, normality test, classical assumption test and hypothesis test. The results of this research show that village fund allocations, village funds and village original income affect village spending in Ponggok District in 2019-2021.Keywords: Allocation of village funds, village funds, village original income, village expenditures
Pengaruh Informasi Akuntansi, Likuiditas, Leverage Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Anggraini Agustina; 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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The phenomena of this research is the increase in investment in the manufacturing sub-sector that occurred in the 2021-2022 period. The increase in investment that occurs indicates an increase in investment that occurs on the Indonesian stock exchange so that it will have an impact on increasing stock prices. The increase in stock prices that occur can be influenced by several factors such as accounting information, liquidity, leverage so that in this study it can be explained whether accounting information, liquidity, leverage affect stock prices. The purpose of this study was to determine the effect of accounting information, liquidity, leverage on stock prices in manufacturing companies. Signal theory is the theory used in this study because signal theory is an action taken by a company to provide clues to investors about the company's prospects. The method in this study uses quantitative. Data collection uses the documentation method by taking financial report data published by manufacturing companies on the Indonesian stock exchange for the 2018-2021 period. Three hypotheses were tested using multiple linear regression analysis. The results of this study indicate that accounting information, liquidity, and leverage affect stock prices in manufacturing companies listed on the Indonesian stock exchange in 2018-2021Keywords: Accounting information, liquidity, leverage, stock price, signal theory
Pengaruh Pengetahuan Investasi, Literasi Ekonomi Syariah dan Persepsi Risiko Dalam Pengambilan Keputusan Berinvestasi di Pasar Modal Syariah (Studi Empiris pada Mahasiswa Akuntansi di Kota Malang) Devi Ardhelia; 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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This research intends to ascertain how investing knowledge, islamic economic literacy and risk perception on investment decision making in the Islamic capital market. This research uses primary data with the criteria of students of the undergraduate accounting students from the 2019 classes of the Islamic University of Malang, state University of Malang and University of Merdeka Malang participated in this quantitative survey. Data collection in this study used a questionnaire using the Google Form with a Likert scale of 1-5. The number of samles used in this study was 248 students, with a data analysis method of multiple linear regression analysis. The result of the research test prove that the investment knowledge, islamic economic literacy and risk perception had a positive effect on investment decision making in the islamic capital market.Keywords: Investment knowledge, islamic economic literacy, risk perception, investment decision.
Pengaruh Status Sosial Ekonomi dan Sikap Love Of Money Terhadap Persepsi Etika Mahasiswa Akuntansi Mengenai Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi Rizkiyatul Komariyah; 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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This study aims to determine the effect of socioeconomic status and love of money attitudes on ethical perceptions of accounting students regarding tax evasion with religiosity as a moderating variable. This research used a quantitative research type with the research population being students of the Faculty of Economics and Business, Islamic University of Malang, class of 2019 who were active and had taken taxation and business ethics courses. In this study a sampling technique was used which was determined based on purposive sampling using the Raosoft sample size calculator. The type of data used is primary data and data collection is done by distributing questionnaires. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study indicate that the variables of socioeconomic status, love of money attitude, religiosity, interaction of religiosity with socioeconomic status and interaction of religiosity with love of money attitude simultaneously influence the perceptions of accounting students regarding tax evasion. The variables of socioeconomic status and religiosity have a positive effect on accounting students' perceptions of tax evasion, while the attitude of love of money has no effect on accounting students' perceptions of tax evasion. The religiosity variable moderates the relationship between the socioeconomic status variable and the ethical perceptions of accounting students regarding tax evasion, while the religiosity variable does not moderate the relationship between the love of money attitude variable and the ethical perceptions of accounting students regarding tax evasion.Keywords: Love of money, tax evasion, religiusitas, moderated regression analysis.
Pengaruh Integritas Mahasiswa Motivasi Belajar Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang) Hanik Masruroh; 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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This study aims to obtain empirical evidence of the influence of student integrity, learning motivation, understanding of accounting and misuse of information technology on academic fraud behavior. The location of this research was accounting students at Brawijaya University, Islamic University of Malang, State University of Malang, Islamic University of Maulana Malik Ibrahim Malang. The sample method used is the purposive sampling method and uses the slovin technique in calculating the number of samples so that a total of 88 respondents are obtained. The results of this study state that Student Integrity, Learning Motivation, Accounting Understanding and Misuse of Information Technology have a simultaneous effect on academic fraud behavior. Student Integrity partially has a positive and significant effect on academic fraud behavior, Learning Motivation partially has no effect and is not significant on academic fraud behavior, Accounting Understanding partially has a positive and significant effect on academic fraud behavior, Information Technology Misuse partially has a positive and significant effect on academic cheating behavior.Keywords: Student integrity, learning motivation, understanding of accounting, misuse of information technology, academic fraudulent behavior. 
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