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Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Pemerintah pada Kabupaten/Kota di Provinsi Jawa Timur Prasetyo, Aditya Dwi; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Finding out how regional original revenue, capital spending, and balancing funds affect regional governments' financial performance is the main goal of this study. This study's sampling strategy is based on documenting relevant information in various forms (e.g., notes, books, transcripts, etc.). There were 38 samples used to analyst the secondary data that was acquired from the official BPK RI website. The procedure makes use of SPSS 26 to do multiple linear regression analysis. According to this study's findings, regional governments in East Java Province's districts and cities can improve their financial performance by increasing capital expenditures, decreasing local revenue, and increasing balancing funds.Keywords: Regional Original Income, Capital Expenditure, Balancing Fund, Financial Performance.
The Influence of Liquidity, Profitability, and Leverage on Financial Distress Prediction in Manufacturing Companies of The Food and Beverage Sub-Sector Listed in The Indonesia Stock Exchange (IDX) Anggrainy, Devy; Maslichah, Maslichah; Sudaryanti, Dwiyani
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The aim of this study is to examine how liquidity, profitability, and leverage influence the potential of financial distress in manufacturing companies in the food and beverage subsector that have been listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2022. There are four variables used, namely liquidity with cash ratio (CR) measurement indicators, profitability using return on capital employed (ROCE), leverage with long term debt to equity ratio (LDR), and financial distress measured by interest coverage ratio (ICR). The sampling technique used was purposive sampling and resulted in a sample of 38 companies and 84 financial reports. Data has been collected through documentation, and multiple linear regression analysis was employed for analysis. The results showed that: 1) Liquidity has a negative effect on financial distress 2) Profitability has a negative effect on financial distress, while 3) Leverage has no effect on financial distress. Keywords: Liquidity, profitability, leverage, financial distress, cash ratio (CR), return on capital employed (ROCE), long term debt to equity ratio (LDR), interest coverage ratio (ICR).
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan, Kinerja Keuangan, dan Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Mufarohah, Risma; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research was conducted to provide information to potential investors that is useful as a consideration of aspects that need to be taken into account in investing. This study also aims to find out how Corporate Social Responsibility influences company value, financial performance, and earnings management. In this study, Corporate Social Responsibility is measured using the Corporate Social Responsibility Index (CSRIj), company value is measured using PBV (Price to Book Value), financial performance is measured using ROE (Return On Assets), and earnings management is measured using the working capital accrual formula. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period where the data in this research comes from secondary data obtained through a purposive sampling technique. Based on the calculation data, 210 companies were selected as samples. This research data has fulfilled the classical assumption test requirements. The results of the analysis using simple linear regression analysis show that Corporate Social Responsibility has a negative and significant effect on firm value and financial performance and Corporate Social Responsibility has a positive effect on earnings management.Keywords : Corporate social responsibility, company value, financial performance,                   earnings management. 
Pengaruh Kepuasan Pengguna Sistem Informasi Terhadap Kinerja Pegawai (Studi Kasus UPTB Kantor Samsat Panda) Irawan, Mauladen; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The purpose of this study is to see the impact of user satisfaction of the information system on the performance of UPTB officers of Samsat Panda Office. The population in this survey is the UPTB officials of Panda Bureau Samsat. This research is included in the quantitative method because it uses primary data. For this method of research it is a method of data collection using queries or surfers and data collection techniques using questionnaires. The sample was taken from a population using probability sampling and for the data sample is from 25 respondents from UPTB Officer Samsat Panda. The results of this study, which is based on the testing of the hypothesis on the t test, show that the hypothetical (H1) states that user satisfaction of the information system has a positive and significant impact on staff performance. Keywords: Information system user satisfaction, official performance
Pengaruh Gender, Pertimbangan Pasar Kerja dan Penghargaan Finansial Terhadap Motivasi Pemilihan Karir Sebagai Akuntan (Studi Kasus pada Mahasiswa Akuntansi Universitas Islam Malang) Bhubha, Umi Kalsum; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine The Influence of Gender, job Market Considerations and Financial Rewards on the Motivation for Choosing a Career as an Accountant, because these three factors in previous studies showed inconsistent results or different results. Therefore the researcher tested again to obtain more reliable results regarding various aspects that influence student motivation in choosing a profession as an accountant. The sample in this study was Accounting Students at the Islamic University of Malang class of 2019, totaling 133 respondents. Sampling using purposive sampling method. This study used a quantitative method with data collection techniques through distributing questionnaires which were measured using a Likert scale. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used is multiple linear regression analysis. Based on the results of the study: (1) There is a significant influence gender, job market considerations and financial rewards simultaneously on the motivation to choose a career as an accountant. (2) There is no effect of gender on the motivation to choose a career as an accountant. (3) There is a significant influence of job market considerations on the motivation for choosing a career as an accountant. (4) There is effect of financial rewards on the motivation to choose a career as an accountant.Keywords: Career selection motivation as an accountant, gender, job market considerations, financial rewards.
Implementasi Sistem Enterprise Resource Planning Berbasis Odoo Modul Accounting dengan Metode RAD pada PT Sukamakmur Food Sukses Luthfiana, Nuria; Sudaryanti, Dwiyani; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study was conducted to implement the Enterprise Resource Planning software Odoo accounting module using the Rapid Application Development method in a manufacturing company that focuses on overcoming problems in the company's financial division such as inventory values, budgets, proof of expenses and receipts, journal entries to the required financial statements automatically. This research is case study research with a qualitative approach so that the data to be generated is descriptive and the analysis is carried out inductively in a medium-sized manufacturing company with data analysis in the use of the RAD method that begins with planning needs, system design, to implementation. The results obtained have been in the form of implementing an ERP system Odoo accounting module that provides solutions to problems in the company's business processes. from the results of the analysis that the ERP system is able to help companies to be able to control operational activities in just one system which has many integrated modules so as to generate financial reports that are automatically available. This research shows that the system implementation is successful in reducing several errors that cause problems and increasing effectiveness and efficiency in managing company resources.Keyword: ERP system, software ERP Odoo, RAD method, accounting, journal, budget, automated reports
The Effect of Liquidity, Solvency, Activity, and Profitability, on Company Value: Pharmaceutical and Food & Beverage (2020-2022) Sal Sabila, Asa Aisyi; Diana, Nur; Sudaryanti, Dwiyani
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Company value is a crucial element in the company's attractiveness to investors, because investors are generally interested in investing in companies that have high firm value, so they can get optimal returns. This study aims to analyze the influence of Liquidity, Solvency, Activity, and Profitability on Company Value: Pharmaceuticals and Food & Beverages listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. This research utilizes secondary data obtained through documentation techniques, namely by collecting information from financial statements announced on the Indonesia Stock Exchange during the specified period and from literature sources. Data was analyzed using multiple linear regression methods and processed using SPSS Version 27. The results of this study explain that simultaneously liquidity, solvency, activity and profitability have no simultaneous effect on firm value. The results show that profitability significantly affects company value, while liquidity, solvency, and activity do not significantly affect it. The benefits of this research are practical for the company, this research is expected to contribute to the optimization of company value. For investor, contribute ideas or literacy for investors to conduct studies and knowledge about the valuation of companies to be funded.Keywords: Liquidity, solvency, activity, profitability, company value
Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi dan Pengalaman Bekerja Terhadap Perilaku Keuangan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Atiqoh, Nihaya Nazilatul; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to find out how financial literacy, college learning and work experience influence student financial behavior. This research is a type of quantitative research, using 72 Accounting students class of 2019 at the Faculty of Economics and Business, Islamic University of Malang as samples in this study. Data collection in this study used a questionnaire using a Google form with a Likert scale of 4 points, namely 1 strongly disagree, 2 disagree, 3 agree and 4 strongly agree. Based on the results of research on Accounting study program students class of 2019, it was found that financial literacy obtained a significance value of 0.013 <0.05, then H¬0 was rejected and H1a was accepted, learning variables in tertiary institutions obtained a significance value of 0.039 <0.05, so H0 was rejected and H1b is accepted, the work experience variable obtains a significance value of 0.000 <0.05, then H0 is rejected and H1c is accepted. Based on this explanation, it can be said that financial literacy, learning in college and work experience have a significant effect on student financial behavior.Keywords: Financial Literacy, Learning in Higher Education, Work Experience, Student Financial Behavior
Pengaruh Independensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Auditor Fauziah, Novita Wahyu; Sudaryanti, Dwiyani; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the influence of independence, accountability and auditor ethics on auditor quality. The independent variables in this study are the independence, accountability and auditor ethics of the auditor quality, while the dependent variable is the quality of the auditor. This type of research is quantitative research, because the data that used in the form is numerical data. The source of this research data is primary data with the data collection method in the form of questionnaires. The population in this study is auditors who work in Public Accounting Firms in Malang city. The data retrieval technique uses the slovin formula. Based on this method, the number of auditors used was 100 respondents. Hypotheses tested using descriptive statistical analysis, instrument tests, normality tests, classical assumption tests, multiple linear regression tests and hypothesis tests using SPSS Version 22 tools. The results showed that the variable that independence had a negative and significant effect on auditor quality (0.025 < 0.05), while the accountability variable had a positive and significant effect on auditor quality (0.000 < 0.05) and auditor ethics variables had a negative and significant effect on auditor quality (0.49 < 0.05).Keywords: Independence, accountability, auditor ethics, auditor quality
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Islam Malang Dalam Pengambilan Certified Public Accountant (CPA) Putri, Via Karina; Sudaryanti, Dwiyani; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research was conducted to determine the factors that influence the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). This study uses the variables of quality motivation, economic motivation, costs, and career opportunities on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). The research data was collected through a questionnaire to 167 respondents, based on the results of the slovin formula. The research method used is the method of multiple linear regression analysis with the help of the SPSS 25 program. This research was conducted because the increase in undergraduate accounting graduate students contrasted with the increase in the number of Public Accounting Firms (KAP), in practice the higher the level of economic actors in Indonesia, the awareness of the importance of public accounting services. According to the website (iaiglobal.or.id, 2022) the number of Public Accounting Firms (KAP) from 2018 to 2021 recorded an annual increase of only 1.28%. With an average number of 35,000 undergraduate accounting graduates, only 2.290 are recorded as having CPA certificates (Antares, 2019). Based on data from the Center for Development of Accountants and Appraisal Services (PPAJP), public accountants in Indonesia are very minimal when compared to neighboring countries. The public accounting profession in Indonesia from 2018 to 2021 recorded a growth of only 0.49% per year. The results showed that quality motivation, economic motivation, costs, and career opportunities had an effect on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). Keywords: quality motivation, economic motivation, costs, career opportunities
Co-Authors Abaida Zuhri Adam Dharma Syahputra Adhelya Ludfy Pratiwi Agnia Fadillah Agus Salim Ahmad Faiz Falahudin Ahmad Khoirul Imaduddin Ainiyah, Zahrotul Aldo Gumelang Wibiandika Alifiah Salsabilah Allya Dewi Listyani Amarta Fasa, Mochamad Amin, Muhammad Sirojuddin Andi Oktavian Rachmadi Anggrainy, Devy Anisa Putri Annisa Dinar Anwar, Siti Aminah Arifin, Agus Zaenal Arista Fauzi Kartika Sari Arum Alphinia Arumdhani Al’azhmi Asril Ainun Atiqoh, Nihaya Nazilatul Basalamah, Muhammad Ridwan Bastomi, Mohamad Bela Safira Bhubha, Umi Kalsum Bukhori, Mochamad de Araújo, Deonisio Jeremias Catedralino Soares Dedi Mizwar Umar Delly Isnatani Dalove Setyantoro Deonisio Jeremias Catedralino Soares de Araújo Devi Fajar Indriyani DEWI DIAH FAKHRIYYAH Dhuratun Nuskha Dicky Pratama Putra Dina Karima Dina Riski Hartanti Dinar, Annisa Dwi Atika Santya Putri Dwi Shindi Syafriyanti Dwi Wulandari Eka Putri Wahyuningtyas Eka Susi Indriani Endang Purnama Sari Enggal, Tria Warsa Era Perdana Erfan Efendi Erika Dwi Rahmawati Erin Yuniar Evi Lamitasari Fadillah, Mulkan Ahmad Fahruddin Angga Pradana Farhan Alif Wahyudi Farhana, Nur Zaidah Fathun Ni&#039;am Dwi Syahputra Fathun Ni'am Dwi Syahputra Fauziah, Novita Wahyu Febriati Sari Fikiruddin, Ahmad Firman Rizki Subakhtiar Fitri Ayu Lestari Fitri Hidayah, Ratna Gadis Ananda Galuh Nilam Kusuma Wardani Hadi Sunaryo Handika, Mellisa Fitri Dwi Haq, Moh. Izzul Hariri Hariri Hariri, Hariri Hariri, Hariri Harun Al Rasyid Harun Alrasyid Hidayah, Ratna Fitri Hidayati, Irma Ida Rosinta Ika Zahrotul Jannah Ikbal Hallan Ibrahim Indah Putri Indani Indara Handayani Indriyani, Devi Fajar Intan Kartikawati Ulfa Irawan, Mauladen Irma Hidayati Irma Hidayati Irsyad, Abdilah Ita Athia Jeni Susyanti Jihan Rambu Salsabila Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kapsir, Kapsir Karina Oktavia Khofifah Khofifah Kirana Yuri Aprilia Maharani Dewi Lailatul Mufidah Laksono, Heyin Krida Latifah Hanum Lavita Safitri Ramadhany Laylati Alifatul Mutmainah Lestari, Peni Dwi Lingga Aprilia Putri Yuana Lisa Mariantini Lutfiyah Lutfiyah Luthfiana, Nuria M. Afani Almaarif M. Agus Salim M. Bayu Rayhan M. Cholid Mawardi Maryani Sabtu Maslichah, Maslichah Maulana, Moh Irham Maulidah Faradina Meitria Syahadatina Noor Mellisa Fitri Dwi Handika Mifta Khairin Novi Miftakhul Ayu Anggraeni Mirza Febi Andriani Moch. Farid Afandi Moh Adieb Ainur Rohim Moh Farizan Thoriq Moh. Amin Mohamad Bastomi Mohammad Bukhori Mufarohah, Risma Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Syahril Ramadhan Muhammad Ulul Azmi Musthofa Kamal Al Firdausi Nadya Danah Sabbita Nafa Risky Lestariwati Nafida Hilda Ramadhani Naharani, Vivin Nailiatul Virohiyyatun Ni’mah Nayong Azhaki Damayanti Nihaya Nazilatul Atiqoh Niken Widya Ningrum Nirwana, Lintang Fajar Noor Shodiq Askandar Normalasari Normalasari Novaya Eky Aidha Pravitasari Novia'atul Aullah Novita Wahyu Fauziah Nur Aidi Indana Nur Diana Nur Diana Nur Diana Nur Hasanah Nur Hidayah Nur Hidayati Nurfaidah Nurfaidah Nurfaindah Lestari Nurhajati , Nurhajati Nurhayati Nurhayati Nurhidayah Nurhidayah Nurhidayah Nurhidayatul Fitri Nuriyah Trisna Parawangsa Nuzumi, Aminah Panetep Bagus Samudra Peni Dwi Lestari Prasetyo, Aditya Dwi Putri Anggraini Putri Nabilah Putri, Selvia Sulaksana Andi Putri, Via Karina Qonita Rizka Baidowi Rachmadi, Andi Oktavian Ramadhani, Nafida Hilda Ramadhani, Nuraulia Rizky Ratieh Aldela Megaayu I Redy Arbiansyah Reynaldi Aziz Rifaldi, Mochammad Rifatul Waasiah Rintan Nurulita Arofi Risma Mufarohah Risna Cahya Wijayanti Riyadi, Nurman Rochana, Tiva Rohma, Nadia Nor Rr. Febriyanti Arya Kinasih Sadiyah, Chalimatu Sal Sabila, Asa Aisyi Salim, M. Agus Saputri, Olivia Nathasa Novy Sari, Nadia Amelia Pratiya Selva Fersa Sonia Setyantoro, Delly Isnatani Dalove Shafaratin Nurul Hasanah Shinta Puspitarini Siti Aminah Anwar Siti Asiyah Siti Asiyah Siti Jainab Lukfiatih Bugis Slamet Hariyadi Sri Wahyuningsih Sugiarto Abdullah Suharti Ningrum Sulton Sholehuddin, Sulton Susanti, Diva Dwi Syahrial Shaddiq Syamsiar, Syamsiar Teddy Briand Samudra Titian Khairat Tria Warsa Enggal Ulfa Kasanatul Munawaroh Umi Kalsum Bhubha Umi Nandiroh Veri Rahardian Via Karina Putri Via Krismawati Wahyuningtyas, Nanik Winda Armeinita Wulandari Wulandari, Wike Yosevin Riana Yuni Susanti Ziadatul Inshiroh Ziaratussausan B.P Zidni Karima Zukhruf Dinnisa'Ul Furqana