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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 KEPERCAYAAN KEPADA PEMERINTAH NORMA SUBJEKTIF KUALITAS TERHADAP KEPATUHAN WAJIB PAJAK Rimawati Qadariah; Nur Diana; Junaidi Junaidi
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

This study aims to determine the effect of the application of Trust to the Government, Subjective Norms, and Quality of Service on taxpayer compliance at KPP Pratama South Malang. This research is a quantitative research using primary data. The population in this study was 133,000 individual taxpayers registered at KPP Pratama South Malang. The size of the sample in this study was determined using the slovin method which resulted in 100 respondents. The sampling method used in this research is random sampling. Data collection in this study was carried out by distributing questionnaires to individual taxpayers at KPP Pratama South Malang. The analytical technique used in this research is multiple linear regression with the help of SPSS program. Based on the partial test results, it can be seen that Trust in Government and Service Quality have a positive and significant effect on individual taxpayer compliance. While the Subjective Norm has no effect on individual taxpayer compliance. Keywords: Trust in Government, Subjective Norms, Service Quality, Tax Compliance
PENGARUH KECERDASAN EMOSIONAL DAN KEPERCAYAAN DIRI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Widyagama Malang) Rindit Pranandari; 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 influence of emotional intelligence and confidence on the level of accounting understanding both simultaneously and partially. This type of research is correlational research, research that is intended to measure the degree of closeness of relationships between variables. The population in this study includes final-level accounting students of the Faculty of Economics and Business majoring in Accounting semester 8 of the class of 2017 from the Islamic University of Malang and Widyagama University of Malang. The data collection method used in this study is a survey with a questionnaire.The outcome of this study shows that: 1) Emotional Intelligence and Confidence simultaneously affect the Level of Accounting Understanding. 2) Emotional Intelligence has no partial effect on the Level of Accounting Understanding. 3) Confidence partially positively affects the Level of Accounting Understanding..Keywords: emotional intelligence, confidence, and accounting comprehension level.
Pengaruh Intellectual Capital, Firm Size, Kepemilikan Manajerial dan Corporate Social Responsibility Terhadap Kinerja Keuangan (Studi pada Perusahaan dengan Market Capitalization Terbesar yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021) Retno Sudyanti; 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

Intellectual Capital, Firm Size, Managerial Ownership, and Corporate Social Responsibility have a significant influence on the financial performance of a company. This study aims to determine the effect of Intellectual Capital, Firm Size, Managerial Ownership, and Corporate Social Responsibility on Financial Performance in companies with the largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research sample obtained was 31 companies using the purposive sampling method. Multiple linear regression is a data analysis technique used in this study. The results of the research on Intellectual Capital, Firm Size, and Corporate Social Responsibility have a positive effect on Financial Performance in companies with the largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. Managerial Ownership does not affect Financial Performance in companies with the largest Market Capitalization. listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021.Keywords: Intellectual capital, firm size, managerial ownership, corporate social responsibility, market capitalization
PENGARUH PEMBERIAN INSENTIF PAJAK DI TENGAH PANDEMI CORONA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) (Studi Kasus Pada KPP Malang Utara) Dhuratun Nuskha; Nur Diana; Dwiyani Sudaryanti
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 tax incentives in the midst of the corona pandemic on the level of compliance of individual taxpayers in tax returns (SPT) reporting. The research method used is quantitative correlational with simple linear regression method. Data collection in this study was carried out by distributing questionnaires in the form of google form to individual taxpayers registered at KPP Malang Utara. Sampling using the Slovin formula by means of purposive sampling. Purposive sampling is sampling that is carried out based on considerations in accordance with the purpose of the study. From the calculation of the Slovin formula, there were 100 respondents. The results showed that the tax incentive variable had a positive and significant effect on the taxpayer compliance variable. Keywords: Tax incentives, individual taxpayer compliance, SPT reporting
ANALISIS PENGARUH GENDER DAN TINGKAT PENDIDIKAN MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENIG (Studi Kasus Mahasiswa Akuntansi Universitas Islam Malang Dan Mahasiswa Politeknik Negri Malang) Dinda Septian Nur’aini; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of gender and education level on the ethical perception of a student with love of money as an intervening variable. This type of research is quantitative research. The data used in this study are primary data. Respondents were 100 students at the Malang Islamic University and the Malang State Polytechnic using a questionnaire. The results of this study indicate that the gender variable has an effect on love of money. and also the results of this study indicate that love of money affects the ethical perception of accounting studentsKeywords: gender, education level, ethical perception, love of money.
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MENGGUNAKAN UANG ELEKTRONIK BERDASARKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) (Studi Pada Masyarakat Kota Malang) Anis Rochmawati; 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

Every year the total issuer, electronic money, total transactions, and total electronic money infrastructure in Indonesia always increases. Recorded that until 2019 there were 38 electronic money issuing companies. From the potential users of electronic money in the community, there is a gap with the behavior of using electronic money. Therefore the focus in this research is the use of information technology with electronic money objects to adapt the UTAUT model to determine how much influence the performance expectations, business expectations, and social influences and conditions that facilitate the interest in using electronic money in the city of Malang. This research used a descriptive quantitative method. The `population of this research is all Malang city people with 115 samples and through a purposive sampling method. Data analysis through the Outer Model and Inner Model test stages in the Partial Least Square (PLS) analysis method. This study's results indicate that the variable performance expectations, business expectations, social influence, and behavioral interest have a positive effect on the interests of the people of Malang using electronic money. Benefits for stakeholders, especially governments & service providers, to always expand the Cooperation network with merchants so that the public can use electronic money in various places.Keywords : Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Behavioral Intention, Use Behaviour, Electronic Money.
Analisis Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Pendapatan Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Pasca Pandemi Covid-19 di Kecamatan Pakisaji Kabupaten Malang Habibatut Thoyibah; 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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Abstract

The purpose of this study was to examine tax knowledge, tax sanctions and taxpayer income on land and building tax payments in Pakisaji District, Malang Regency. This type of research is a correlational quantitative. The population in this study is land and building tax payers in Pakisaji District, Malang Regency. The sample in this study were 120 respondents from Jatisari village who were taken using the slovin formula using purposive sampling technique. The analytical method in this study uses multiple linear regression analysis and uses several types of tests such as instrument tests which consist of validity and reliability tests, normality, classical assumptions consisting of multicollinearity and heteroscedasticity, and hypotheses f, (R2) and partial (t). The test results show that the variables of knowledge of taxation, tax sanctions, and taxpayer income partially have a positive and significant effect on compliance with paying land and building taxes.Keywords: Tax Knowledge, Tax Sanctions, Taxpayer Income, Compliance
PENGARUH E-COMMERCE, PENGETAHUAN AKUNTANSI DAN BUDAYA ORGANISASI TERHADAP KINERJA UMKM DI KOTA MALANG Enis Setiawati; Nur Diana; M. Cholid Mawardi
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 E-Commerce, Accounting Knowledge and Organizational Culture on the Performance of Micro, Small and Medium Enterprises in Malang. The method used is explanatory research. It is a research method that intends to explain the position of the variables studied and the influence between one variable. with other variables, and the data source used is primary data, namely by distributing linkert scale questionnaires to owners / managers of Micro, Small and Medium Enterprises in Malang City. The sample calculation in this study used the Slovin formula which resulted in 99 respondents. The results of this study are the variables of e-commerce, accounting knowledge and organizational culture have a simultaneous and partial effect on the performance of micro, small and medium enterprisesKeywords: The influence of e-commerce, accounting knowledge and organizational culture and the performance of Micro, Small and Medium Enterprises 
ANALISIS ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) DENGAN TIME SERIES APPROACH DALAM PENILAIAN KINERJA KEUANGAN PERUSAHAAN SELAMA PANDEMI (Studi pada Industri Pertanian di Indonesia Yang Listing di BEI) Latisha Ananda Rezha; 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 financial performance of the Industrial Agriculture Sector in Indonesia which was listed on the Indonesia Stock Exchange for the 2020’s pandemic period with the Economic Value Added (EVA) and Market Value Added (MVA) approaches with the Time Series Approach. The results of this study were based on the Economic Value Added (EVA ) shows that PT. Andira Agro Tbk, PT. Eagle High Plantations Tbk, PT. Jaya Agra Wattie Tbk, PT. Dharma Samudera Fishing Industries Tbk, PT. Estika Tata Tiara Tbk and PT. BISI International Tbk. negative results are said to perform poorly. PT. Dharma Satya Nusantara Tbk. Positive results is said to perform well. Based on Market Value Added (MVA) of PT. Dharma Samudera Fishing Industries Tbk. negative results is said to perform poorly. PT. Andira Agro Tbk, PT. Eagle High Plantations Tbk, PT. Dharma Satya Nusantara Tbk, PT. Jaya Agra Wattie Tbk, PT. Estika Tata Tiara Tbk and PT. BISI International Tbk positive are said to perform well. Economic Value Added (EVA) and Market Value Added (MVA) assessments in the Industrial Agriculture Sector in Indonesia of 1,006,193.77 indicate a positive result. This shows that the Industrial Agriculture Sector in Indonesia as a whole is said to good perform. Keywords: Economic Value Added (EVA) dan Market Value Added (MVA) Kinerja Perusahaan Sektor Industri Pertanian, Pandemi
Analisis Penerapan Corporate Social Responsibility Terhadap Profitabilitas pada CV. Tiara Abadi Pamekasan Andrean Supriadi; Nur Diana; Hariri Hariri
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

This study aims to (1) determine the implementation of Corporate Social Responsibility (CSR) on the CV. Tiara Abadi (2) To determine the impact of implementing Corporate Social Responsibility (CSR) on the CV. Tiara Abadi to the profitability obtained. This research is a quantitative and quantitative descriptive type. Based on the statistical test of the minimum, maximum, and mean values, there is an increase after implementing Corporate Social Responsibility (CSR). Based on the analysis results, the effect of CSR implementation on the company's profitability is known (1) CV. In implementing CSR, Tiara Abadi is oriented to the balance of profit, people, and the planet by allocating funds of 1% of profits and allocated to environmental activities by 0.3% and social activities by 0.7%. (2) Profitability CV. It can be seen from the results of research that has been done that there are differences in profitability before and after implementing CSR.Keywords: Corporate Social Responsibility, balance of profit, quantitative descriptive
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