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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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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TABALONG PROVINSI KALIMANTAN SELATAN Fitri Rahmatika; 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 the level of effectiveness and contribution of hotel tax, restaurant tax and advertisement tax to the Regional Original Income of Tabalong Regency, South Kalimantan Province. The data collection method used is the documentation method in which the data is taken from the Office of the Regional Tax and Retribution Management Agency, Tabalong Regency, South Kalimantan Province. The data analysis technique used in this research is descriptive statistical analysis, effectiveness analysis and contribution analysis. The results of the study stated that the effectiveness of the hotel tax, restaurant tax and advertisement tax from 2016-2020 fluctuated, namely the average hotel tax was 104.2965, the average restaurant tax was 109.382% and the advertising tax average was 65.454%. The highest effectiveness of the three highest 2016-2020 budget taxes is on the restaurant tax in the very effective category. Of the three taxes that contribute to PAD, the highest average is restaurant tax at 8.38%, hotel tax with an average contribution of 1.32% and the smallest contribution to advertising tax is 0.21%. Of the three taxes have not been said to contribute.Keywords: Effectiveness, revenue contribution, hotel tax, restaurant tax, advertisement tax, PAD
PENGARUH MORALITAS DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN MEMANFAATKAN FASILITAS PERPAJAKAN DI MASA PANDEMI COVID-19 (Studi Kasus Pada UMKM Yang Terdaftar di KPP Pratama Malang Utara) Novita Dian Kusuma Putri; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Taxes have an essential role in development in Indonesia. Taxpayers obedient to paying taxes are a manifestation of community participation in-state development. The success of tax collection depends on people's compliance in paying taxes. Tax compliance is crucial in supporting state revenues from the tax sector. However, during the Covid-19 Pandemic, many business actors experienced a decline in sales turnover, so the government implemented a policy of providing tax incentives to encourage taxpayer compliance in carrying out their obligations. This paper was conducted to determine the effect of taxpayers' morality and awareness on taxpayer compliance mediated by utilization tax facility incentives during the covid-19 pandemic. The research design used explanatory causality—methods of data collection with field surveys. The data source is primary. The unit of analysis was the individual. The sampling technique is simple random sampling. Owners and managers of MSMEs responded with a number of samples is 112. Time horizon using one-shot study. Data analysis using SEM Analysis.Keywords: MSMEs, PMK 82 tax facilities, morality, awareness, and MSME taxpayer compliance.
PENGARUH EDUKASI INVESTASI DAN KEMAMPUAN FINANSIAL TERHADAP JUMLAH INVESTOR DI GALERI INVESTASI BEI FEB UNISMA (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis UNISMA) Yusrotul Widad; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

In academic circles, investment is something that is not commonplace to do, even almost a few students who do not know about the flow of investing. Only a few percent university students who already know and have experience in the investment world. Especially for students of the Faculty of Economics and Business, who in fact are students who should be familiar with this. This study aims to determine the effect of investment education and financial ability on the number of investors in the Indonesian Stock Exchange Investment Gallery, Faculty of Economics and Business, Islamic University of Malang. The target of this research is students of the Faculty of Economics and Business, Islamic University of Malang. Data was collected by using a questionnaire distributed using google form. The sample in this study was 175 students. The results showed that investment education and financial ability had an effect on the number of investors in the Faculty of Economics and Business, Islamic University of Malang. Keywords: Investment Education, Financial Ability, Number of Investors.
PENGARUH FINANCIAL LITERACY, PENGETAHUAN DAN MOTIVASI INVESTASI MAHASISWA TERHADAP PEMANFAATAN PELUANG INVESTASI DI MASA PANDEMI COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi FEB Unisma) Deby Septiani Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of financial literacy, knowledge, and student investment motivation on the utilization of investment opportunities during the COVID-19 pandemic. The research sample was 284 accounting students from FEB Unisma and obtained data using a questionnaire using google form. The results of this study are that there is a significant influence of financial literacy, knowledge, and investment motivation on the utilization of investment opportunities during the COVID-19 pandemic. partially financial literacy has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. partially knowledge has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. and lastly, partially student investment motivation has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. Keywords : financial literacy, Knowledge, Investment Motivation, Utilization, Investment Opportunities Covid-19
REAKSI PASAR TERHADAP KEBIJAKAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) LEVEL 4 PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Devinda Larasati; Nur Diana; Arista Fauzi Kartika Sari
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

The purpose of this research was to determine the market reaction to Trading Volume Activity and Stock Returns before and after the implementation of Level 4 Community Activity Restrictions (PPKM) on LQ-45 companies listed on the Indonesia Stock Exchange. Quantitative research design was adopted in this study, this study collected secondary data. This study used a purposive sampling method and the number of participants was 43 LQ-45 companies listed on the IDX for 20 days before and 20 days after the implementation of the restriction on community activities (PPKM) Level 4. Hypothesis testing was carried out using a paired sample t test. The results of this study based on hypothesis testing on a paired sample t test showed that the average stock return before and after the announcement of PPKM Level 4 showed an asymptotic significance value (2-tailed) of 0.986. The value is > 0.05 which means there is no significant difference between before and after the implementation of PPKM Level 4 on Stock Return. And the average Trading Volume Activity (TVA) before and after the announcement of PPKM Level 4 showed an asymptotic significance value (2-tailed) of 0.013. The value is < 0.05 which means there is a significant difference between before and after the implementation of PPKM Level 4 on Trading Volume Activity (TVA).Keywords: Trading Volume Activity, Return Saham, Level 4 Community Activity Restrictions  
PENGARUH PENDIDIKAN KEWIRAUSAHAAN, PRAKTIK KEWIRAUSAHAAN, MOTIVASI, DAN LINGKUNGAN KELUARGA TERHADAP MINAT MAHASISWA UNTUK BERWIRAUSAHA DI MASA PANDEMI COVID-19 (Studi Kasus Pada Mahasiswa Angkatan 2018 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Diyan Naturrohmah; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze how the influence of education, entrepreneurial practice, motivation, and family environment on student interest in entrepreneurship during the covid 19 pandemic. The case study in this study was a 2018 student majoring in accounting, Faculty of Economics and Business, Malang Islamic University. The number of samples that can be used in this study were 180 respondents who met the sample criteria. In this study using multiple linear regression analysis method. The results of this study simultaneously variable education, entrepreneurial practice, motivation, and family environment have a significant effect on interest in entrepreneurship. While partially 1) the education variable partially has a significant and positive effect on the interest in entrepreneurship, 2) the entrepreneurial practice variable partially has a significant and positive effect on the interest in entrepreneurship, 3) the motivation variable partially has a significant and positive effect on the interest in entrepreneurship, 4) the environmental variable Family partially has a significant and positive effect on interest in entrepreneurship.Keywords: entrepreneurial education, entrepreneurial practice, motivation, family environment, interest in entrepreneurship.
Pengaruh Akuntabilitas, Partisipasi Masyarakat, dan Transparansi Pengelolaan Dana Desa Terhadap Kesejahteraan Masyarakat (Studi Kasus di Kecamatan Tempursari Kabupaten Lumajang) Hidayatun Nisa; 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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Abstract

This study aims to determine the effect of accountability, community participation, and transparency of village fund management on community welfare. Sampling in this study using purposive sampling technique. The processed data is primary data obtained from distributing questionnaires directly and obtained 77 respondents who have met the criteria. The method used is multiple linier regression analysis with SPSS 26. The result show that accountability has no effect on community welfare, community participation has a positive effect on community welfare, and transparency in the management of village funds has no effect on community welfare in Tempursari district, Lumajang Regency.Keywords: Welfare, accountability, community participation, transparency
PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang) Chandra Febyani Putri Mulyadi; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to determine the effect of learning motivation, misuse of information technology and student integrity on the academic cheating behavior of accounting students as prospective accountants for accounting students at the Islamic University of Malang. This research is an associative quantitative research and uses a descriptive quantitative design. Data collection was collected using a questionnaire. The sample used by the researchers using purposive sampling technique, and using the slovin formula calculation determine the number. The technique used by the researcher is Multiple Linear Regression Analysis with the help of SPSS 21.The results of this study stated that learning motivation and student integrity have no effect on the academic cheating behavior of  accounting students as prospective accountants, while the misuse of information technology has a significant positive effect on the academic cheating behavior of accounting students as prospective accountants. And simultaneously all independent variables affect the dependent variable.Keywords : learning motivation, misuse of information technology, student integrity, academic cheating behavior.
PENGARUH TINGKAT PEMAHAMAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP KEWAJIBAN PERPAJAKAN UMKM DI KOTA MALANG Muhammad Erdin Riduwani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (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 level of understanding, compliance and firmness of tax sanctions on the taxation obligations of MSME in Malang City. The population in this study is the taxpayers of MSME actors who are registered at the Tax Office (KPP) Pratama Malang Utara. This study uses quantitative research to take primary data which is taken through distributing questionnaires to taxpayers of MSME actors who are registered at the Tax Office (KPP) Pratama Malang Utara. There are 100 respondents who were used as samples in this study. This study uses multiple regression analysis. The results of this study are that simultaneously, the variable level of understanding, compliance and firmness of sanctions has an effect on taxation obligations. Partially the level of understanding variable has a positive and significant effect on taxation obligations. Partially, the Compliance variable does not have a significant effect on Tax Liability. Partially the Firmness of Sanctions variable has a positive and significant effect on Taxation Obligations  Keywords: Level of Understanding, compliance and strictness of tax sanctions, tax obligations
ANALISIS PENGARUH AUDIT TENURE, STRUKTUR CORPORATE GOVERNANCE, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020) Laila Nur Rosyidah; Nur Diana; M. Cholid Mawardi
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

This study aims to determine the effect of audit tenure, corporate governance structure, and the size of a public accounting firm (KAP) on the integrity of financial statements, the population in this study are manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period as many as 193 companies with a sample determination using purposive sampling technique in order to obtain 35 samples. This type of research is using quantitative methods, classified as the type of correlational research. The data used is secondary data with the type of documentation data. The data analysis method used is logistic regression analysis, descriptive statistics, multicollinearity test, test assessing the whole model, test the coefficient of determination, and test the feasibility of the regression model.The results of the study partially audit tenure variables have no significant effect on the integrity of financial statements, the corporate governance structure variable: managerial ownership has no significant effect on the integrity of financial reports, institutional ownership has no significant effect on the integrity of financial statements, the audit committee has a significant positive effect on the integrity of financial statements, and the variable of KAP size has a significant positive effect on the integrity of financial statements.Keywords: audit tenure, corporate governance structure, and size of public accounting firm.
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