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DAMPAK COVID-19 TERHADAP HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Melly Meilani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the impact of Covid-19 on the price of joint stock listed on the Indonesia stock exchange. The population used in this study are all companies listed on the Indonesia Stock Exchange (BEI) and also listed as IDX30 index companies. Number of samples are 30 companies. The data analysis method used was the Wilcoxon Signed Ranks Test. The results of hypothesis testing using the Wilcoxon Signed Ranks Test show that the average Composite Stock Price Index before and after the announcement of the Covid-19 Pandemic shows an asymptotic significance value (2-tailed) of 0.005. This value < 0.05, which means that H0 is rejected and H1 is accepted. This means that there are differences before and after the announcement of the Covid-19 Pandemic against the Composite Stock Price Index on the IDX30 Index. Keywords : Covid-19 Pandemic Events, Composite Stock Price Index
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Islam Malang) Lindy Aulia Nuryatni; Nur Diana; Afifudin Afifudin
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

The sample in this study used accounting study program students class 2017 and 2018, Faculty of Economics and Business, Islamic University of Malang. The data collection method used is by distributing online questionnaires from Google, a sample of 89 students. The sampling technique was purposive sampling. The method used in this research is quantitative research methods using multiple linear analysis techniques. And based on the partial test results, the variable Emotional Intelligence, Learning Behavior and Learning Interest have a positive and significant effect on the Level of Accounting Comprehension.Keywords : emotional intelligence, learning behavior, interest in learning, level of understanding of accounting
PENGARUH RELIGIUSITAS, PENGETAHUAN AKUNTANSI SYARIAH, PELATIHAN PROFESIONAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI LEMBAGA KEUANGAN SYARIAH Fadel Baha; 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

The purpose of this study is to provide an analysis of the influence of religiosity, Islamic accounting knowledge, professional training and market considerations on the interest of career accounting students in Islamic financial institutions. This study uses primary data by distributing questionnaires. The population used is S1 Accounting FEB UNISMA students who have taken Islamic accounting courses. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination ((), and partial test (t test). The results of this study interpret that simultaneously the variables of religiosity, sharia accounting knowledge, professional training and market considerations have a significant effect on the interest of accounting students for careers in Islamic financial institutions, while partially religiosity, sharia accounting knowledge, professional training and time market considerations have no significant effect. positive towards the interest of accounting students for a career in Islamic financial institutions. Keywords: Religiosity, Knowledge of Islamic Accounting, Professional Training and Market Considerations, and Interest of Career Students in Islamic Financial Institutions.
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN SEKTOR PERTANIAN PADA MASA PANDEMI COVID-19 Widya Andreyna; 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

To analyze the factors that influence stock returns of agricultural sector companies, this study was conducted. The population in this study are agricultural sector companies listed on the (Indonesian Stock Exchange) during the pandemic. Covid-19 was confirmed to have entered Indonesia. Sampling was selected directly from the IDX, namely as many as thirty agricultural sector companies listed on the IDX and have uploaded their annual reports as of December 30, 2020. The data analysis method used is multiple linear regression analysis, model feasibility Test (F test), partial Test (test t), Test of determination. The  results of this study are the independent variables Solvency Ratio, Liquidity Ratio, Profitability Ratio effect simultaneously and partially on the dependent variable, namely stock returns.
FAKTOR-FAKTOR YANG MEMPENGARUHI ADOPSI E-COMMERCE DAN DAMPAKNYA PADA KINERJA UMKM DI MASA PANDEMI COVID-19 (Studi Kasus Pelaku UMKM Di Kecamatan Singosari Kabupaten Malang) Firda Rahayu Aisyah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze the factors that influence the adoption of e-commerce and its impact on the performance of UMKM during the Covid-19 pandemic. The research method used is quantitative research with a survey approach with a Likert 7-scale questionnaire data collection technique for UMKM located in Kecamatan Singosari, Kabupaten Malang. The sample calculation in this study uses the Maximum Likelihood guideline with 115 respondents. The analytical method in this study uses the Structural Equation Model (SEM) using AMOS 24.The results of the research hypothesis test show that environmental factors, technological factors, individual factors, and organizational factors have a simultaneous and significant effect on the adoption of e-commerce by UMKM. environmental, technological, organizational and individual factors have a positive and significant effect on e-commerce adoption in Kecamatan Singosari, Kabupaten Malang on e-commerce adoption in Kecamatan Singosari, Kabupaten Malang and e-commerce adoption has a positive and significant impact on UMKM performance. in Kecamatan Singosari, Kabupaten Malang.Keywords: e-commerce, environment, individual, technology, organizational, and UMKM performance, Pandemic Covid-19
DETERMINAN PEMANFAATAN PMK 44 INSENTIF PAJAK OLEH WAJIB PAJAK UMKM (Studi Kasus Pada UMKM Yang Terdaftar Di KPP Malang Utara) Zuhrotun Nisa; Nur Diana
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

The Covid-19 pandemic is still a hot topic of discussion even though 8 months have passed since the start of the Covid-19 virus entering Indonesia and the government has established a covid response situation since March 2, 2020. Various policies have been carried out by the government to prevent transmission. vírus Covid-19 massively. One of them is by limiting activities to leave the house. Over time, policies to limit the mobility of residents such as large-scale social restrictions (PSBB) in several areas have had a very visible impact on the economic sector. In order to save the country's economy, the government issued a new life order policy or the so-called “new normal era”. The government continues to strive to restore the economy of society, one of which is in the Micro, Small and Medium Enterprises (MSMEs) sector. For this reason, one of the policies issued by the government is Supporting recovery is by issuing PMK No. 44/03/2020 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease 2019 Pandemic.The type of research used is correlational research, namely research that tests hypotheses using a quantitative approach. There is an effect of tax socialization, knowledge and understanding of taxation. as well as ease of taxation services for the Use of PMK 44 of 2020.Keywords : MSMEs, tax incentives, PMK 44, tax socialization, tax knowledge and understanding, ease of tax services, utilization of tax incentives
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA MEMILIH JURUSAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Shela Susanti; Nur Diana; Junaidi Junaidi
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 research objective is to know the factors that influence students' interest in choosing a lecture in the accounting department. This study used primary data with the following criteria: active students majoring in accounting, Faculty of Economics and Business, Islamic University of Malang, class 2018-2021. The collection method is through a questionnaire via google form using a Likert scale of 1-5. 120 students were used as the research sample, data analysis methods with multiple linear regression analysis. The study results prove that Interests, Peers, Cost of Education, Accreditation of Study Programs, and Job Opportunities significantly affect student decisions in choosing major accounting majors. Keywords: interest, peers, tuition fees, study program accreditation, job opportunities, decision to choose Accounting Department. Keywords: interests, peers, education costs, study program accreditation, job opportunities and decisions.
PENGARUH KEPEMIMPINAN KEPALA DESA TERHADAP TINGKAT PARTISIPASI MASYARAKAT DENGAN PEMAHAMAN MASYARAKAT SEBAGAI PEMODERASI PADA KECAMATAN REJOSO KABUPATEN NGANJUK (Studi Empiris pada Kecamatan Rejoso Kabupaten Nganjuk) Fetrin Puri Kartikasari; Nur Diana; Siti Aminah Anwar
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 low level of community participation in the use of village funds shows that the implementation of The village still does not fully involve the community in the village financial management process. This matter by the weak influence of leadership caused by the village head as the highest leader who has has full authority and responsibility in managing its territory and community. Low participation the community has an impact on the lack of satisfaction and public trust in the village government. This study uses a correlational quantitative data approach that is supported by primary data. Respondents consisted of 99 people based on profession as civil servants and farmers. The results showed that there were significant influence between the leadership of the village head on community participation in utilization of village funds. there is significant influence between village head leadership and understanding of village funds on community participation in utilization of village funds, and the absence of influence between the interaction of village head leadership and understanding of village funds on the level of community participationKeywords: leadership, participation, understanding, utilization of village funds
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Moch Syaifudin; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of accounting understanding either partially or simultaneously. This research is included in a quantitative research approach that focuses on hypothesis testing, data collection in this study uses a questionnaire distributed to students. The population in this study were undergraduate accounting students class 2017 and 2018 at the Islamic University of Malang, with a total sample of 110 respondents, the sample was selected using the purposive sampling method. The results of this study indicate that partially emotional intelligence has a negative effect on the level of accounting understanding with a significant value. 0.011 <0.05, spiritual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.059 <0.05, intellectual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.395 <0.05. Simultaneously emotional intelligence, spiritual intelligence, and intellectual intelligence significantly influence the level of accounting understanding with a significance value (0.046 <0.05).Keywords : emotional intelligence, spiritual intelligence, and learning behavior
PENGARUH PENYULUHAN PAJAK, KUALITAS PELAYANAN PAJAK, DAN TINGKAT KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris terhadap Kantor Pelayanan Pajak Pratama Batu) Nila Wardhani Hermianti Putri; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (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 tax counseling, the quality of tax services, and the level of awareness of corporate taxpayer compliance. Researchers determined that corporate taxpayers who are actively registered at the Pratama Batu Tax Office are the population. Meanwhile, the researchers used probability random sampling technique in taking the sample, and to determine the number of samples using the Slovin formula with the results of 98 respondents. This research is classified as quantitative research with primary data obtained from distributing online questionnaires to respondents, as well as secondary data obtained from documents or literature. The method of data analysis was carried out by multiple linear regression analysis. Using SPSS 16.0 for windows. The results of this study indicate that tax counseling, tax service quality, and level of awareness have a significant effect on corporate taxpayer compliance either partially or simultaneously.Keywords: Tax Counseling, Tax Service Quality, Awareness Level, and Taxpayer Compliance.
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