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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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Pengaruh Ukuran Perusahaan, Likuiditas dan Profitabilitas Terhadap Pengungkapan CSR Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2021 Almaidah Khoiriah; 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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Abstract

CSR disclosure is an important aspect in the company's sustainability. It’s because companies that are profitable in the long term are companies that operate on the principle of sustainability. The company's decisions are not only based on the profit motive, but also consider the impact on the community around the company. The purpose of this study is to determine the effect of firm size, liquidity, profitability on CSR disclosure. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The purposive sampling technique is used by the writer for this research. The method of data analysis is using descriptive statistical analysis, normality test, classical assumption test, multiple regression analysis and hypothesis testing. The results showed that firm size had a negative but not significant effect, then liquidity had a positive and significant effect, while profitability had a positive but not significant effect.Keywords : Company size, liquidity, profitability and CSR
PENGARUH PERSEPSI DAN KOMPETENSI AKUNTAN PUBLIK DALAM PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP SISTEM INFORMASI AKUNTANSI AKURAT DI MASA PANDEMI COVID-19 Geya Adiptadaniar; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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This study aims to determine the effect of public accountants' perceptions on the use of information technology and the competence of public accountants in the use of information technology on accurate accounting information systems during the Covid-19 pandemic. The sample of 31 respondents from 33 questionnaires distributed to auditors who work at the Public Accounting Firm in Malang City. The analysis used in this research is a multiple linear regression model with SPSS analysis tool. The results showed that simultaneously the perceptions and competence of public accountants in the use of information technology had a significant effect on accurate accounting information systems during the Covid-19 pandemic. Whereas partially the public accountant's perception variable in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic and the competency variables of public accountants in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic. Keywords: Perceptions, competencies, public accountants, use of information technology, accurate accounting information systems during the Covid-19 pandemic.
PENGARUH PENERAPAN E-REGISTRATION, E-FILING DAN E-BILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2021 Safitri Safitri; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The effect of the application of e-registration, e-filing and e-billing on individual taxpayer compliance in Malang City 2021. The aims of this study are: 1. To determine the effect of e-registration implementation on taxpayer compliance in Malang City. 2. To determine the effect of the implementation of e-filing on taxpayer compliance in the city of Malang. 3. To determine the effect of the implementation of e-billing on taxpayer compliance in the city of Malang. 4. To determine the effect of applying e-registration, e-filing and e-billing simultaneously has a significant effect on individual taxpayer compliance in Malang City. The data collection method applies a questionnaire and the data analysis method applied in this study is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the variables e-registration, e-filing and e-billing which both have a significant effect both simultaneously and partially on taxpayer compliance in the city of Malang.Keywords: e-registration, e-filing, e-billing and individual taxpayer compliance
PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA (BEI) PADA MASA JELANG DAN SAAT PANDEMI COVID-19 An-Nisa Soeni; 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 analyze the effect of inflation and the rupiah exchange rate on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange (BEI) in the period leading up to and during the Covid-19 pandemic as measured using the Consumer Price Index (IHK), the exchange rate against the USD dollar. , the JCI average. The population in this study is all monthly time series data which includes the inflation rate, exchange rate and Composite Stock Price Index (CSPI) on the Indonesia Stock Exchange (IDX), the Central Statistics Agency (BPS) and Bank Indonesia (BI). The data analysis technique used is Multiple Linear Regression. This research hail shows that inflation has a positive effect on the JCI and the exchange rate has a negative effect on the JCI on the Indonesia Stock Exchange during and ahead of the Covid-19 pandemic. Keywords : Inflation, Exchange Rate and Composite Stock Price Index (JCI)
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (STUDI PADA PERUSAHAAN SUB SECTOR RETAIL TRADE DALAM INDEX SAHAM SYARIAH INDONESIA (ISSI) DI BURSA EFEK INDONESIA) Akbar Akbar; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine whether there are differences in the financial performance of companies in the retail trade sub-sector which are included in the Indonesian Sharia Stock Index (ISSI) in the Indonesia Stock Exchange between before and after the implementation of e-commerce. The data analysis technique used in this study was the Paired Sample T-test for normally distributed data and the Wilcoxon Sign Rank Test for data that were not normally distributed. The variables analyzed consisted of profitability ratios as proxied by Return On Assets (ROA); liquidity ratio which is proxied by Current Ratio (CR); solvability ratio which is proxied by Debt to Assets Ratio (DAR); and the activity ratio which is proxied by Total Assets Turnover (TATO). Based on the results obtained in this study for the variables ROA, DAR, and TATO, it shows that there is a significant difference between before and after the implementation of e-commerce. Meanwhile, the CR variable shows that there is no significant difference between before and after the implementation of e-commerce. Keywords: Financial Performance, Information & Technology Development, E-Commerce
PENGARUH FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Kasus Pada Instansi Pemerintahan Kabupaten Gresik) Shofiyah Shofiyah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of training, clarity of objectives and superiors' support for the usefulness of the regional financial accounting system. This research was conducted at the Gresik Regency Government Office. Based on the purposive sampling method, a sample of 97 respondents was obtained. The data was collected by using a questionnaire, then testing the hypothesis using multiple regression analysis. Simultaneously training, clarity of objectives and superiors' support affect the usefulness of the regional financial accounting system. Partially the training variable, clarity of objectives and superiors' support have a positive influence on the usefulness of the regional financial accounting system. Keywords: training, clarity of purpose, superiors support and the utility of the regional financial accounting system
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN DI KPP WILAYAH MALANG SELATAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama (KPP) Malang Selatan yang berada di Jl. Merdeka Utara No. 3, Kiduldalem, Kec. Klojen, Kota Malang Jawa Timur 65119) Alifia Udlhiyana Shifa; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (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 taxpayer awareness, tax socialization, tax administration system, and tax sanctions on taxpayer compliance in paying income tax at KPP Pratama South Malang Region. The case study in this research is the Primary Tax Service Office (KPP) of South Malang which is located at Jl. Merdeka Utara No. 3, Kiduldalem, Kec. Klojen, Malang City, East Java 65119. The sampling method used purposive sampling. The data analysis method used multiple linear regression. samples that can be taken as many as 110 respondents. The results of the study are taxpayer awareness, tax socialization, tax administration systems, and tax sanctions simultaneously have a significant effect on taxpayer compliance in paying income tax. Taxpayer awareness partially has no effect on taxpayer compliance in paying income tax. Tax socialization partially has no effect on taxpayer compliance in paying income tax. The Tax Administration System partially has a positive effect on taxpayer compliance in paying income tax. Tax sanctions partially have a positive effect on taxpayer compliance in paying income tax. Keywords: Taxpayer Awareness, Tax Socialization, Tax Administration, Tax Sanctions, Taxpayer Compliance
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Cindy Widyawati; Nur Diana; M. Cholid Mawardi
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 aims to determine the effect of profitability and leverage on the sustainability report before and after the implementation of e-commerce and to determine the implementation of the sustainability report before and after the implementation of e-commerce. This type of research is correlational. The population of this study are banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method by producing a sample of 4 companies with multiple regression analysis methods and Paired Samples Test. The results of this study indicate that profitability has a significant positive effect on the Sustainability Report of banks listed on the BEI. Leverage has a significant positive effect on the Sustainability Report of banks listed on the IDX. There are differences in the implementation of sustainability reporting before and after the implementation of e-commerceKeywords: Profitability, Leverage and Sustainability Report
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Novaya Eky Aidha Pravitasari; Nur Diana; Dwiyani Sudaryanti
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 is to provide empirical evidence about the effect of operational audit and internal control on employee performance. This study uses primary data by distributing questionnaires. The population used is workers who have positions such as the operational section, the finance section and the business resources section at PT. Sinar Waringin Adikarya or SWA Builders Surabaya. The sampling technique used purposive sampling method with respondent criteria determined by the correlational model. Hypothesis testing in this study used the simultaneous test (F test), the coefficient of determination (R^2), and the partial test (t-test). From the results of this study, it is interpreted that the operational audit and internal control variables simultaneously affect employee performance. In partial testing the operational audit does not have a positive effect, while control has a positive effect on employee performance. Keywords: Operational Audit, Internal Control and Employee Performance.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Olivia Rizqiatul 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

The purpose of this study was to determine the effect of Good Corporate Governance, Profitability and Liquidity on Firm Value in LQ45 Companies listed on the Indonesia Stock Exchange in 2017-2019. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample used is 11 samples that meet the criteria in the research subject from 2017 to 2019. The analysis method used is multiple regression equation, normality test, classical assumption test., descriptive statistical analysis and hypothesis testing. The results show that Good Corporate Governance, Profitability and Liquidity to Firm Value simultaneously affect the LQ45 Firm Value listed on the Indonesia Stock Exchange in 2017-2019.Keywords : Good Corporate Governance, Profitability, and Liquidity.
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