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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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PERBANDINGAN REAKSI INVESTOR PADA INDUSTRI BERESIKO RENDAH DAN BERESIKO TINGGI SEBELUM DAN SELAMA MASA PANDEMI COVID-19 Munifajri Dwi Nurmanto; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to analyze the difference between Average Trading Volume Activity and Average abnormal return of stocks in low-risk industries and high-risk industries before and during the Covid-19 pandemic. The population in this study is manufacturing industry companies registered in Buersa Efek Indonesia (BEI) in 2019-2021. The samples in this study were 30 companies that were sampled in 2019 to 2021. The research methods used are data analysis methods, descriptive statistics, data normality tests using kolomogorov-smirnov tests as well as hypothesis tests using paired sample t-test. The results showed that in low-risk industries there is no difference in Average Trading Volume Activity and Average abnormal return and in high-risk industries there is a difference in Average Trading Volume Activity and Average abnormal return before and during the Covid-19 pandemic.Keywords : Low and High risk industries, Investor reactions, The Covid-19 pandemic
Pengaruh Dimensi Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan Diah Utami Putri; 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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Abstract

SA 320 stated that the determination of the materiality needs professional auditor considerations. The components of auditor professionalism consists of dedication to one’s profession, social obligation, independence, belief in profession, and having friendly relationships with colleague. This research aims to analyze the factors influencing the auditor’s considerations of materiality for finacial statement audit such as dedication to one’s profession, social obligation, autonomy demands, belief in profession and having friendly relationships with colleague. The data of this research was collected through questionnaires that were distributed to 35 auditors in Public Accountant Office of Malang city as the respondents and also the method that being used in this research is multiple regression analysis with the help of SPSS 25. The results of this research show that dedication to one’s profession, belief in profession, have positive influences on the auditor’s consideration of materiality for financial statement audit. Based on the results, it can be concluded that to determine the level of materiality properly for financial statement audit, there are several thing that needs to be considered such as dedication to one’s profession, social obligation, independence, belief in profession, and also having friendly relationships with colleague.Keywords: professionalism, materiality 
Analisis Pengaruh Inflasi, Produk Domestik Bruto (PDB), dan Bank Indonesia Rate (BI Rate) Terhadap Indeks Harga Saham Gabungan (IHSG) di Indonesia Periode 2017-2021 Arini Mafaza; 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 analyze the effect of inflation, Gross Domestic Product (GDP), and Bank Indonesia Rate (BI Rate) on the Composite Stock Price Index (IHSG) in Indonesia for the period 2017-2021. The independent variables in this study are inflation, gross domestic product, and Bank Indonesia rate, while the dependent variable is the composite stock price index. This research is a correlational research with a quantitative approach. The data used in this study are secondary data obtained from the Bank Indonesia (BI) and Indonesia Stock Exchange (IDX) websites. Sampling using purposive sampling method. The data analysis used is multiple linear regression analysis using SPSS. The results showed that inflation, gross domestic product, and Bank Indonesia rate had a significant effect on the composite stock price index. Inflation has no significant effect on the composite stock price index, gross domestic product and Bank Indonesia rate have a positive and significant effect on the composite stock price index.Keywords: Inflation, gross domestic product, bank indonesia rate, composite stock price index 
Analisis Pengaruh Laba Kotor, Laba Operasi, Laba Bersih, dan Modal Kerja Dalam Memprediksi Arus Kas Masa Mendatang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021) Suci Nurul Izzah; 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 was conducted with the aim of knowing the Effect of Gross Profit, Operating Profit, Net Profit, and Working Capital in Predicting Cash Flow in the Future Empirical Study of Manufacturing Companies on the IDX for the 2019-2021 Period partially or simultaneously, and to find out which variables have a positive effect in predicting future cash flow in manufacturing companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data and data collection is carried out by means of documentation, namely taking data from financial reports registered and published on the Indonesia Stock Exchange (IDX) from 2019-2021 and literature. This study uses multiple linear regression analysis techniques using the SPSS Version 22 application. This study shows that partially gross profit and working capital have a positive and significant effect in predicting future cash flow. While operating profit and net income have no significant effect in predicting future cash flow. Simultaneously gross profit, operating profit, net profit and working capital have a significant effect on future cash flow in infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Keywords : Gross profit, operating profit, net profit, working capital and cash flow
Pengaruh Literasi Keuangan, Akses Permodalan, dan Minat Menggunakan E-Commerce Terhadap Kinerja UMKM (Studi Kasus pada Pelaku UMKM di Kota Kediri) Rahma Nur Hamida; 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 study aims to determine the effect of financial literacy, access to capital and interest in using e-commerce on the performance of MSMEs in Kediri City. This research is a quantitative research with a correlational research approach. The population in this study were SMEs registered at the Kediri City Cooperatives and SMEs Office and the sample in this study was 75 respondents with a sampling technique using purposive sampling. The data used in this study is primary data in the form of questionnaires distributed to respondents via Google Form and measured using a Likert scale. The analysis used in this study is multiple linear regression analysis. The results of this study indicate that (1) financial literacy has a positive and significant effect on MSME performance, (2) access to capital has a positive and significant effect on MSME performance and (3) interest in using e-commerce has a positive and significant effect on MSME performance.Keywords: UMKM performance, financial literacy, access to capital, e-commerce
Pengaruh Adversity Quotient, Efikasi Diri, dan Need For Achievement Terhadap Intensi Berwirausaha Mahasiswa (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Asmi Zuri Nawu; 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

The purpose of this research is to find out how much influence the adversity quotient, self-efficacy, and need for achievement have on student entrepreneurial intentions. The method used in this research is purposive sampling. The independent variables are adversity quotient, self-efficacy, and need for achievement, while the dependent variable is entrepreneurial intention. The number of samples used in this study were 89 respondents with the criteria of active undergraduate students at the Faculty of Economics and Business in 2019 and 2020 who had taken entrepreneurship courses and were not running a private business. The analytical method used is multiple linear regression test, instrument test, normality test, classical assumption test, and hypothesis testing using SPSS software. The results in this study indicate that adversity quotient has a significant positive effect on entrepreneurial intention, self-efficacy has a significant positive effect on entrepreneurial intention, and need for achievement has a significant positive effect on entrepreneurial intention. This research contributes to the theory of planned behavior.Keywords: Adversity quotient, self-efficacy, need for achievement, entrepreneurial intention. 
Pengaruh Integritas Mahasiswa, Motivasi Belajar, Pemahaman Akuntansi dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi FEB PTN dan PTS di Malang) Nur Hofifah; Nur Diana; Arista Fauzi Kartika Sari
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 student integrity, learning motivation, understanding of accounting, and misuse of information technology on academic fraud behavior. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study were accounting students at the Faculty of Economics and Business at PTN and PTS Universities in Malang. Sampling using the slovin formula obtained the final result as many as 79 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 25 for windows. The results of his research show: 1) Variables of Student Integrity, Learning Motivation, Understanding of Accounting and Misuse of Information Technology have a simultaneous effect on Academic Fraud Behavior, 2) Variables of student integrity partially have a positive and significant effect on academic fraud behavior, 3) Variables of learning motivation partially does not have a positive and significant effect on academic fraud behavior, 4) Accounting understanding variable partially has a positive and significant effect on academic fraud behavior, 5) Information technology misuse variable partially has a positive and significant effect on academic fraud behavior.Keywords: Student Integrity, Learning Motivation, Accounting Understanding, and Misuse of Information Technology on Academic Fraud Behavior.
Pengaruh Overconfidence , Risk Perception dan Self-Control Terhadap Keputusan Investasi Cryptocurrency Fachry Rahmatullah Aditama; 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 whether overconfidence, risk perception and self-control affect cryptocurrency investment decisions. This research design uses quantitative methods in this study to collect primary data. This study used a purposive sampling method and the number of respondents was 76 people who had invested in cryptocurrency. The results of the research based on hypothesis testing on the t test show that the first hypothesis (H1) states that overconfidence has a positive and significant effect on decisions. The results of this study show that overconfidence has a positive and significant effect on cryptocurrency investment decisions. risk perception has no effect on the decision. The results of this study show that risk perception has no effect on cryptocurrency investment decisions. Stating that Self-Control has a negative and significant effect on cryptocurrency decisions.Keywords: Overconfidence, risk perception, self-control, cryptocurrency investment
Pengaruh Partisipasi, Transparansi dan Akuntabilitas pada Pengelolaan Keuangan Dana Desa ( Studi Kasus pada Desa di Kecamatan Banyuates Kabupaten Sampang) Nur Halisa; 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

This study aims to determine the Effect of Participation, Transparency and accountability on Village Fund Management in Banyuates District, Sampang Regency. The method of distribution of questionnaires is the type of research that is used. The SPSS software was used to process the data in this study, which included 100 village and community officials as the sample. Validity and reliability requirements have been met by this study. Examination of the information utilized in this review is elucidating factual investigation, old style presumption test, different linier relapse, speculation testing and investigation of the coefficient of assurance. The variable utilized in this study are town store the executives variable (subordinate variable), while the free factors are Support, Straightforwardness and responsibility.            The results of this study conclude that the participation variable has a partial effect on the management of village funds, transparency variable has a partial effect on the management of village funds and accountability variable has a partial effect on the management of village funds. Keyword; Village fund management, participation, transparency and accountability
Peran Implementasi Sistem Informasi Akuntansi Dalam Meningkatkan Strategi Bisnis UMKM di Probolinggo Tsibat Vozi Kinaza; 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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Identify and analyze UMKM in implementing accounting information systems to improve their business strategies in 6 (six) sub-districts of Probolinggo Regency. This study uses qualitative research with a phenomenological approach and uses primary data collection through the distribution of open and closed questionnaires to 55 owner UMKM in 6 (six) Districts of Probolinggo Regency and through direct interviews. With descriptive data analysis and Strengths Weakness, Opportunities, Threats (SWOT) analysis. Based on the results of research on 55 owner UMKM in 6 (six) Districts of Probolinggo Regency, most of the, still use and apply traditional management or manually in carrying out their financial reporting and lack of understanding of accounting information systems, therefore the business strategy is not appropriate to increase their business. The business strategy related to strengths and weaknesses of owner UMKM in Probolinggo Regency, the strengths factor is still implementing online strategies and the weakness is marketing access. However, the opportunity and threat factors are as follows, the opportunity is equitable development and the threat factor is rising raw material prices.Keywords : Accounting information system, business strategy, UMKM
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