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All Journal Juara: Jurnal Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal SOLMA JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Ganaya: Jurnal Ilmu Sosial dan Humaniora Reflektika Al-Kharaj: Journal of Islamic Economic and Business EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Global Health research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) GUYUB: Journal of Community Engagement Jurnal Manajemen dan Profesional INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Locus Penelitian dan Pengabdian El-Aswaq Journal of Educational Sciences Eduvest - Journal of Universal Studies e_Jurnal Ilmiah Riset Akuntansi E-JRM IIJSE Jurnal Multidisiplin Indonesia International Journal of Community Service Implementation Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Reflektika
Dwiyani Sudaryanti
Univeristas Islam Malang
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Analisis Faktor-Faktor Masyarakat Lebih Memilih Investasi Dalam Deposito Dari Pada Produk Investasi Lain Setyantoro, Delly Isnatani Dalove; 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 factors of the level of profit sharing, terms, service, security, cost, and location influence the public in choosing to invest in deposits over other investment products. This research is a quantitative research approach. Collecting data in this study using a questionnaire method (questionnaire). The data analysis method used in this study uses the factor analysis method with Validity Test, Reliability Test, Classical Assumption Test, Mukticolionarity Test, Heteroscedasticity Test, Normality Test, Descriptive Statistics and Sample t-test. The results of this study indicate that the variables in this study are profit sharing (X1) with a Significance value (Sig) variable. it has a significance value <0.05, which means that this variable influences the decision to invest in deposits. Meanwhile, the service level variable (X3) has a significance value of 0.861, or >0.05, which means that the service level variable (X3) has no effect on the decision to invest in deposits rather than investing in others.Keywords: Deposits , Community factors, Investment.
Analisis Pengaruh Nilai Tukar, Tingkat Suku Bunga, dan Inflasi Terhadap Indeks Harga Saham (Studi Kasus pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Fikiruddin, Ahmad; 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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The aim of this research is to determine and analyze the influence of exchange rates, interest rates and inflation on the Property Sector Stock Price Index listed on the Indonesia Stock Exchange for the 2018-2021 period. This research is correlational research using a quantitative approach. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) and the official website of Bank Indonesia (BI). The sample used in this research is monthly data on the property sector share price index for the 2018-2021 period, totaling 48 pieces of data. The sampling technique uses a purposive sampling method. The data analysis used is multiple linear regression analysis using SPSS. The research results show that simultaneously the exchange rate, interest rates and inflation have a significant effect on the property sector stock price index. Partially, the exchange rate has a negative effect on the property sector stock price index, while interest rates and inflation do not have a significant effect on the property sector stock price index.Keywords: Exchange rate, interest rate, inflation, property sector stock price index.
Mengungkap Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Kepanjen) Nirwana, Lintang Fajar; Sudaryanti, Dwiyani; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Taxes are one of the main sources for generating revenue. They represent the largest source of income in the State Budget (APBN). The revenue obtained from taxation is used to fund various government expenditures aimed at improving the welfare of the people. The purpose of this research is to examine the impact of the Voluntary Disclosure Program (PPS), tax sanctions, and taxpayer awareness on individual taxpayer. Sampling in this study was conducted using the Slovin formula. This research employs a quantitative method using accidental sampling with a sample of 100 individual taxpayers in the Kepanjen district who are registered at the Kepanjen Primary Tax Office (KPP Pratama Kepanjen). This research indicates that the Voluntary Disclosure Program, Tax Sanctions, and Taxpayer Awareness collectively have a simultaneous impact on Individual Taxpayer Compliance at the Kepanjen Primary Tax Office (KPP Pratama Kepanjen). Through this research, it is hoped that taxpayers will be able to fulfill their rights and obligations in accordance with the applicable tax procedures and regulations. Additionally, the research aims to enhance knowledge of taxation and improve tax complianceKeywords: Voluntary disclosure program, tax sanctions, tax awareness, taxpayer compliance. 
Pengaruh Pengetahuan Kewirausahaan, Motivasi Berwirausaha dan Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Islam Negeri Maulana Malik Ibrahim Malang Rifaldi, Mochammad; Sudaryanti, Dwiyani; Junaidi, Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research was conducted to determine the influence of entrepreneurial knowledge, entrepreneurial motivation and family environment on entrepreneurial interest. The population in the research were students from the Faculty of Economics and Business, Accounting Study Program, Islamic University of Malang, and Maulana Malik Ibrahim State Islamic University class of 2019 and 2020, the exact number of which is not yet known. The approach method uses a non-probability sampling technique, namely purposive sampling, namely a sample collection technique based on certain criteria using a questionnaire distributed to 75 respondents and using the SPSS analysis tool. The research results show that entrepreneurial knowledge, entrepreneurial motivation and family environment simultaneously influence entrepreneurial interest and partially entrepreneurial knowledge, entrepreneurial motivation and family environment influence entrepreneurial interest.Keywords: Entrepreneurial knowledge, entrepreneurial motivation, family environment, entrepreneurial interest
Pengaruh Kepemimpinan Kepala Desa dan Pengetahuan Perpajakan Terhadap Kepatuhan Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tunggulwulung Kecamatan Pandaan Kabupaten Pasuruan) Ramadhani, Nafida Hilda; Sudaryanti, Dwiyani; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the influence of village head leadership, tax knowledge on community compliance in paying land and building taxes. This research method uses quantitative research with a Likert scale 5 questionnaire data collection technique to the community in Tunggulwulung Village, Pandaan District, Pasuruan Regency. For data analysis methods using multiple linear regression analysis. This study used a sample of 97 based on the slovin formula. based on the results obtained by the researcher, it can be proved that the village head's leadership and knowledge of taxation have a positive effect on community compliance in paying land and building taxes, which means that the higher the village head's leadership and knowledge of taxation, the higher the community's compliance in paying land and building taxes in the Tunggulwulung Village, District Pandaan, Pasuruan Regency.Keywords: Village head leadership, tax knowledge, community compliance in paying land and building taxes
Pengaruh Religiusitas, Status Sosial Ekonomi dan Love Of Money Pada Persepsi Etis Mahasiswa Akuntansi dari Perspektif Gender (Studi pada Mahasiswa Akuntansi Universitas Islam Malang Angkatan 2020) Ainiyah, Zahrotul; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to examine the influence of religiosity, socio-economic status and love of money on accounting students' ethical perceptions from a gender perspective. The research population was all accounting students at the University of Islamic Malang class of 2020 who were still active, totaling 144 students. The research sample consisted of 120 respondents using the Slovin formula. The research uses multiple analysis techniques. data was collected using the questionnaire method. it can be concluded that religiosity has no effect on accounting students' ethical perceptions from a gender perspective. Socioeconomic status has no effect on accounting students' ethical perceptions from a gender perspective. love of money has a positive influence on accounting students' ethical perceptions from a gender perspective.Keyword: Religiosity, socio-economic status, love of money, ethical perceptions, accounting students, gender
Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Mengikuti MBKM Dengan Personalitas Sebagai Variabel Moderating Sadiyah, Chalimatu; Sudaryanti, Dwiyani; Maslichah, Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
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This study aims to determine the effect of perceptions and motivation of accounting students on interest in participating in "MBKM" with personality as a moderating variable. The data collection technique in this study was carried out through distributing questionnaires. The data analysis method used is Moderated Regression Analysis with descriptive statistical testing, data quality test (validity and reliability test), normality test, classical assumption test (multicollinearity test and heteroscedasticity test), and hypothesis testing (simultaneous F test, determination coefficient test, and t test). The results of this study indicate that the perception and personality of accounting students have a positive effect on the interest in joining "MBKM". In contrast, the motivation of accounting students has no effect on the interest in joining "MBKM". In addition, personality cannot moderate the effect of perception and motivation of accounting students on interest in joining "MBKM".Keywords: Perception, motivation, student interest on MBKM, and personality
The Effect of Dividend Policy, Profitability, Cash Holding and Good Corporate Governance on Company Value (Case Studies on IDX BUMN20 Companies Listed on the Indonesia Stock Exchange in 2018-2021) de Araújo, Deonisio Jeremias Catedralino Soares; Sudaryanti, Dwiyani; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Nilai perusahaan merupakan salah satu bagian penting dalam perusahaan untuk menarik para investor dalam berinvestasi, karena investor cenderung menanamkan modalnya pada perusahaan yang memiliki nilai perusahaan baik supaya return yang didapat juga baik. Penelitian ini bertujuan untuk mengetahui secara simultan maupun parsial pengaruh kebijakan dividen, profitabilitas, cash holding dan good corporate governance terhadap nilai perusahaan. Metode penelitian yang digunakan dalam penelitian ini merupakan kuantitatif korelasional dengan menggunakan laporan tahunan perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan beberapa kriteria yang sudah ditentukan sehingga diperoleh sebanyak 9 perusahaan dari total 30. Data diuji menggunakan aplikasi SPSS tipe 14. Hasil dari penelitian ini menjelaskan bahwa secara simultan kebijakan dividen, profitabilitas, cash holding dan good corporate governance berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, akan tetapi kebijakan dividen, cash holding dan good corporate governance tidak berpengaruh terhadap nilai perusahaan secara parsial. Manfaat dari penelitian ini secara praktis bagi perusahaan, penelitian ini diharapkan dapat memberikan kontribusi dalam mengoptimalkan nilai perusahaan. Bagi investor, menyumbangkan ide atau literasi untuk melakukan studi dan pengetahuan tentang valuasi perusahaan yang akan didanai. Bagi pemerintah, menjadi tolak ukur bagi Kementerian BUMN untuk mengetahui hasil privatisasi.Kata kunci : Kebijakan Dividen, Profitabilitas, Cash Holding, Good Corporate Governance, Nilai Perusahaan
Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Intensi Kepatuhan Pajak (Studi Kasus Mahasiswa Universitas Islam Malang) Maulana, Moh Irham; 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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Charges have a really imperative part for state incomes that are utilized to fund government investing and national improvement. The government looks for to progress the charge organization framework by building up a present day assess organization framework so that charge collection is more idealize and can optimize charges as a source of state income. Modernization of the assess organization framework is carried out to move forward the ability of the Directorate Common of Charges to oversee the usage of assess approaches in understanding with the standards of great administration. With the usage of a present day assess organization framework, backed by quality Human Assets, it is anticipated to create good administration standards based on straightforwardness, responsibility, responsiveness, autonomy and decency.Keywords : Taxation, tax administration system, modernization, good governance,  revenue optimization,
Analisa Implementasi Corporate Social Responsibility Untuk Mendukung Pembangunan Berkelanjutan (Studi pada PT Pertamina Persero) Rachmadi, Andi Oktavian; Sudaryanti, Dwiyani; 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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The existence of a company often has a negative impact on the surrounding area including social and environmental conditions as a result of activities and production processes due to exploration, exploitation, and mobility of vehicles to distribute products from a company. Based on these facts, companies are required to carry out Social and Environmental Responsibility or Corporate Social Responsibility which is mandate by the law number 40 of 2007 concerning Limited Liability Companies. The importance of Corporate Social Responsibility for companies is inseparable from the growing concern that water, land, and air reserves will deteriorate and cannot be used for our future generations. In implementing Corporate Social Responsibility, company must implement sustainable development so that the sustainability of life in the future can also guaranteed. The purpose of this research is to determine the implementation of Corporate Social Responsibility (CSR) of PT Pertamina (Persero) company and to find out the relationship between the implementation of the implementation of Corporate Social Responsibility (CSR) and the implementation of Sustainable Development in PT Pertamina (Persero) company.Keywords: PT Pertamina (Persero), corporate social responsibility, sustainable development
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