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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.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2020) Rizki Fitrian Putra; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of managerial ownership, institutional ownership, foreign ownership, government ownership, firm size and firm age on intellectual capital performance. A case study on a banking company listed on the IDX. The observation period in this study is 2018-2020. The sample used in this study came from all subgroups in the banking industry sector using purposive sampling method. The research method used to analyze with multiple linear regression test with t-test as a hypothesis tester. Simultaneous test results show that Managerial Ownership, Institutional Ownership, Foreign Ownership, Government Ownership, Company Size and Company Age have an effect on Intellectual Capital.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Government Ownership, Company Size, Company Age, Intellectual Capital
PENGARUH WORK FROM HOME TERHADAP KINERJA AUDITOR DENGAN DIMENSI PERSONALITAS SEBAGAI VARIABEL INTERVENING SELAMA PANDEMI COVID-19 Zahrotul Jannah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the effect of Work from Home on auditor performance with work motivation and organizational commitment as intervening variables carried out during the COVID-19 pandemic. The population used in this study are auditors who work at KAP in the East Java region who are registered in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2020 by using purposive sampling technique in sampling. The data collection of this research was done by distributing questionnaires either directly, through the post office, e-mail, and via google form. The data analysis method in this study uses the Structural Equation Model (SEM) using the AMOS 22 program. The results of this study indicate that Work from Home has an effect on work motivation, but Work from Home has no effect on organizational commitment and auditor performance. Then work motivation has an effect on auditor performance. Meanwhile, organizational commitment has no effect on auditor performance.Keywords: Work from Home, COVID-19, auditor performance, motivation, organizational commitment.
Analisis Atas Perlakuan Akuntansi Pendapatan Jasa Konsultan Teknik Dalam Rangka Penyajian Laporan Keuangan pada PT. Indra Karya (Persero) Survey & Investigation Division di Malang Dewi Putri Ariana; Nur Diana; Afifudin Afifudin
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 company’s financial performance can be seen from the income statement. Revenue is one of the elements in the income statement that can show the success of the company’s performance in an accounting period. Because of this, the accounting treatment of income in companies affects producing financial statements that are following financial accounting standards. The accounting treatment of income specifically for the type of construction service work is regulated in PSAK No. 34. The purpose of this study was to determine the income accounting treatment applied by the company and to analyze whether it was by PSAK No. 34. PT. Indra Karya (Persero) Survey & Investigation Division is one of the branch companies engaged in technical consulting services. The method used in this study is a qualitative research method with a descriptive approach. The results showed that the revenue recognition by PT. Indra Karya (Persero) Survey & Investigation Division has complied with PSAK No. 34. Income measurement is done by measuring how much of the quantity of work has been fulfilled in one accounting period, the presentation of the company’s financial statements by presenting the income in the income group in the income statement, the company’s income disclosure by the percentage of completion method that is by PSAK No. 34 paragraphs 39.Keywords: consulting service income, accounting treatment 
PENGARUH OPINI AUDIT, PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Noraida Hafni; 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

The study aims to analyze the influence of audit opinion, profitability and solvency through stock returns. The population used in this study are infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. While the sample used in this research is purposive sampling. There are 58 companies included in the infrastructure sector but the sample that can be processed is 39 companies. The results of this study indicate that the audit opinion variable and solvency have an effect on returns , while the profitability variable has no effect on returns stock.Keywords: Opini audit, profitabilitas, solvency, return saham.
Analisis Pengaruh Informasi Keuangan dan Non Keuangan yang Mempengaruhi Underpricing saat Initial Public Offering (IPO) di Bursa Efek Indonesia pada Tahun 2017-2021 Devi Trining Tyas; 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

One of the most difficult problems a company faces when offering shares for the first time is determining the amount of the initial offering price. The intentional factor to attract investors in the primary market can cause the underpricing. Underpricing is one of the common phenomena and symptoms that occur during the Initial public offering (IPO) process. This study aims to determine the effect of financial and non-financial information on underpricing when conducting an IPO on the Indonesia Stock Exchange in 2017-2021. The variables used in this study are percentage of stock offerings, return on equity, underwriter, price earning ratio, company age, current ratio, and auditor reputation.The type of research used in conducting this research is correlational research. The sampling method in this research is using purposive sampling method which obtained as many as 148 samples of companies that conduct IPOs on the Indonesia Stock Exchange. The data analysis technique used in this research is multiple regression analysis.The results showed that the price earning ratio and the percentage of stock offerings had a positive and significant effect on underpricing and auditor reputation had a negative and significant effect on underpricing. Meanwhile, the return on equity variables, current ratio, underwriter, and company age have no effect on underpricing of companies conducting IPOs in 2017-2021.Keywords: Initial public offering, Underpricing, Price earning ratio, Return on equity, Current ratio, Underwriter, Share Offering Percentage, Company Age, Auditor Reputation. 
PENGARUH KINERJA PERUSAHAAN, STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Studi Empiris Pada Perusahaan Manufaktur Periode 2018-2020) Ana Silva Anggraini; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of company performance and capital structure on earnings quality in companies listed on the BEI, to determine the effect of company performance on earnings quality in companies listed on the BEI, to determine capital structure on earnings quality in companies listed on the BEI. The results of the sampling resulted in 27 companies in the period 2018 to 2020. The data analysis method in this study is multiple linear analysis with spss23.The results of the research hypothesis test show that simultaneously profitability and capital structure have no effect on earnings quality. Profitability partially has a negative and significant effect on earnings quality. Capital structure has no effect on earnings quality.Keywords: Profitability, Capital Structure, Earnings Quality
PENGARUH DEVIDEND PAYOUT RATIO, PRICE TO BOOK VALUE RATIO, DAN PRICE TO EARNINGS RATIO PADA RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Periode 2017-2020) Innes Septya Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the Dividend Payout Ratio (DPR) and its effect on stock returns of manufacturing companies, Price To Book Value Ratio (PBV) on stock returns of manufacturing companies, and Price To Earnings Rational (PER) on stock returns of manufacturing companies. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2020. The sample in this study was 12 companies sampled in 2019 to 2020. The research method used to analyze the multiple linear regression test with t as a hypothesis tester. The results of this study prove that the Dividend Payout Ratio, Price To Book Value Ratio, and Price To Earnings Rational together or simultaneously have a positive and significant effect on Stock Return. Kata kunci: Deviden Payout Ratio (DPR), Price To Book Value Ratio (PBV), Price To Earnings Rational, return saham.
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