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PENGARUH DISIPLIN BELAJAR DAN LINGKUNGAN TEMAN SEBAYA TERHADAP PRESTASI BELAJAR MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS ISLAM MALANG, UNIVERSITAS ISLAM NEGERI MALANG, DAN UNIVERSITAS MUHAMMADIYAH MALANG Lutfiyah Lutfiyah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the significant effect of learning discipline and peer environment on student achievement in accounting study programs at the Malang Islamic University, the Malang State Islamic University, and the Malang Muhammadiyah University. The population in this study were students of the Faculty of Economics & Business UNISMA, UIN, UMM Accounting class 2018, the sampling was carried out as many as 280 students. This study uses a quantitative approach, in collecting using a questionnaire and data analysis using descriptive statistics and multiple linear regression. The results showed that there was a significant influence between learning discipline and peer environment on student achievement in the accounting study program at the Malang Islamic University, the Malang State Islamic University, and the 2018 Muhammadiyah University of Malang.Keywords: learning discipline and peer environment and student achievement
PENGARUH PEMAHAMAN DASAR AKUNTANSI KEUANGAN DAN KEMAMPUAN MENGGUNAKAN KOMPUTER TERHADAP PRESTASI BELAJAR KOMPUTER AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Panetep Bagus Samudra; Maslichah Maslichah; 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 basic understanding of financial accounting and the ability to use computers on learning achievement of accounting computers in accounting study program students, Faculty of Economics and Business, Islamic University of Malang. The population in this study were students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang. The sample used is part of the accounting students of the Faculty of Economics and Business, Islamic University of Malang. The technique used in sampling was purposive sampling technique, with 103 students selected as a sample. The data were collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used were simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of R2 Square is 53.6% while the remaining 46.4% is influenced by other variables not included in this study. Based on the results of the partial test, the variables of basic understanding of financial accounting (sig = 0.000) and the ability to use computers (sig = 0.004) have an effect on the learning achievement of accounting computers.Keywords: basic understanding of financial accounting, ability to use computers and learning achievement of accounting computers
PENGARUH MANAJEMEN LABA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN YANG MELAKUKAN MANIPULASI AKRUAL DAN MANIPULASI REAL (Pada Perusahaan Pertambangan Yang Telah Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017-2019) Era Perdana; Dwiyani Sudaryanti; Maslichah Maslichah
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

This study aims to determine the differences in earnings management on the Corporate Social Responsibility Disclosure: Testing of Accrual Manipulation and Real Manipulation (in mining companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2019). Based on the calculation data, there are 25 companies that selected to be the sample. The results of the analysis. Based on the calculation of the F test or testing simultaneously, it shows that Accrual Profit Manipulation and Real Profit Manipulation simultaneously affect Corporate Social Responsibility. Based on the calculation of the partial test, it shows that the results of the Accrual Profit Manipulation and Real Profit Manipulation variables have a significant value less than 0.05, which means that Accrual Profit Manipulation and Real Profit Manipulation have an effect on Corporate Social Responsibility.Keywords: accrual manipulation, real manipulation, Corporate social responsibility
PENGARUH KESADARAN WP, PENGETAHUAN PAJAK, SANGSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WP KENDARAAN BERMOTOR YANG ADA DI KOTA MALANG Dedi Mizwar Umar; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

With the development of today's era it is one that makes people motivated to be able to meet all their needs. One of the most important needs at this time is a means of transportation. Transportation is very important in order to facilitate all the affairs of the community. Transportation equipment such as motorized vehicles is no longer a luxury item among the people, because we already know that many people in the middle and lower classes already have many motorized vehicles.The sampling technique was carried out using the purposive method with 120 respondents who were taxpayers in the city of Malang. Hypothesis testing was carried out using multiple linear regression analysis. The results of this study indicate that taxpayer awareness, tax knowledge, tax sanctions and accountability of public services have a positive effect on taxpayer compliance with motorized vehicles in the city of Malang.Keywords : Tax Awareness, Taxpayer Knowledge, Public Service Accountability, Tax Sanctions, Taxpayer Compliance
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, KETAATAN ATURAN AKUNTANSI, DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Kantor BKAD Kota Malang) Indara Handayani; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (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 Internal Control Effectiveness, Compensation Suitability, Management Morality, Compliance with Accounting Rules, and Information Asymmetry on the Trend of Accounting Fraud. The case study in this research is at the Malang City BKAD office. Data collection in this study used purposive sampling method. Analysis of the data used using multiple linear regression test. The results of this study partially, namely the effectiveness of internal control variables have a negative and significant effect on the tendency of accounting fraud. The compensation suitability variable has a negative and significant effect on the tendency of accounting fraud. The variable of management morality has a negative and significant effect on the tendency of accounting fraud. The variable of obedience to accounting rules has a negative and significant effect on the tendency of accounting fraud. Information asymmetry variable has a negative and significant effect on the tendency of accounting fraud.Keywords: Internal Control, Compensation, Management Morale, Accounting Rules, Accounting Fraud
ANALISIS KUALITATIF PELAYANAN DAN KINERJA KEUANGAN PADA MASA COVID 19 DI RSUD DR. SAIFUL ANWAR MALANG Rintan Nurulita Arofi; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to analyze the quality of service and financial performance during the covid 19 period at Dr. RSUD. Saiful Anwar Malang. On financial performance through analysis of profitability ratios and liquidity ratios. The model in the research conducted is through field research and analyzing financial statements to determine the level of comparison of profitability ratio analysis and liquidity ratios during the covid 19 period. The results of this study indicate that to analyze the quality of service during the covid 19 period, many changes have occurred. To analyze financial performance in the calculation of profitability ratios which include return on assets and return on equity, it can be seen from the three cash flows from operating activities that present hospital income and expenses which have increased and decreased in 2019 and 2020. In the calculation of the liquidity ratio which includes The current ratio can be seen from the number of current assets/current assets and short-term liabilities in 2019 and 2020, showing that financial performance has decreased from 2019 to 2020 and can be said to be good.Keywords:  Service Quality, Profitability Ratio Analysis, Liquidity Ratio Analysis and Financial Performance.
ANALISIS MANAJEMEN KEUANGAN DESA TERHADAP PEMBANGUNAN DESA (Study kasus Kecamatan Ambalawi kabupaten Bima) Nurfaidah Nurfaidah; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine the management of village financial management on Village Fund Development. This type of research is quantitative research. The population used in this study is the sub-district of Ambalawi, Bima district which consists of the villages of Kole, Rite, Tolowata, Talapiti, Nipa, and Mawu and the sampling technique in this study was purposive sampling with a sample of 42 using simple regression analysis method. From the test results using a regression analysis model, it can be concluded that the variable of village financial management has a significant effect on the development of village funds in villages in Ambalawi sub-district.Keywords: Village financial management and Village Development
PENGARUH DIMENSI FRAUD TRIANGLE DAN KOMPETENSI MORAL TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG SELAMA PEMBELAJARAN DARING Yuni Susanti; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
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 aims to determine the significant effect of pressure, opportunity, rationalization, and moral competence both simultaneously and partially on the academic cheating behavior of accounting students at the Islamic University of Malang during online learning. All students of the 2018 S1 Accounting Class Faculty of Economics and Business Islamic University of Malang, the researchers set as the population. To take the sample, the researcher used the Probability Random Sampling technique and the researcher used the Yamane formula to determine the number of samples, so that 167 respondents were obtained. This research is classified as quantitative research and data collection uses a survey method, namely by distributing questionnaires. Multiple linear regression analysis became the data analysis method in this study and the tests used were descriptive statistical tests, instrument tests, normality tests, classical assumption tests, and hypothesis testing. The results of the study prove that pressure, opportunity, rationalization, and moral competence have a significant effect either simultaneously or partially on the academic cheating behavior of accounting students at the Islamic University of Malang during online learning.Keywords: Pressure, Opportunity, Rationalization, Moral Competence, and Academic Cheating Behavior.
PENGARUH INTEGRITAS MAHASISWA, MOTIVASI BELAJAR, PEMAHAMAN AKUNTANSI DAN PENYALAHGUNAAN TEKNOLOGI INFORMASI TERHADAP PERILAKU KECURANGAN AKADEMIK (Studi Empiris Pada Mahasiswa Universitas Islam Malang dan Universitas Islam Madura) Dwi Shindi Syafriyanti; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Student Integrity, Learning Motivation, Accounting Understanding and Misuse of Information Technology on Academic Fraud Behavior. The population in this study were students of the Accounting Study Program of the Islamic University of Malang and the Islamic University of Madura, batch 2017. The sample was selected using purposive sampling and obtained 110 students. This study uses multiple linear regression models. The results of this study indicate that student integrity and misuse of information technology have an influence on academic fraud. Meanwhile, Accounting Understanding and Learning Motivation have no effect on academic cheating behavior.Keywords: Student Integrity, Learning Motivation, Accounting Understanding of Information Technology Misuse, Academic Fraud behavior.
Informasi Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Manajer Perusahaan Asuransi Jiwa Bersama Bumi Putera Kota Batu Putri Anggraini; Dwiyani Sudaryanti; Siti Aminah Anwar
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

Accounting information is the final result of the responsibility center where later the information can be used to evaluate the performance of each company unit. Accountability accounting is needed by company managers as a benchmark for the performance of each unit. The existence of corporate responsibility accounting can be controlled and directed according to targets and objectives. The responsibility accounting report becomes an assessment of the performance of a company in one period. The company insurance of Bumi Putera Batu is one of the companies that has a responsibility center unit. Where this responsibility center will report accounting information on the performance that has been done in a certain period to the company manager. The use of code in accounts has also been applied in liability accounting. The insurance company Bumi Putera has implemented an accounting system in the company's operations. The company in its application has used a fairly good accounting system.Keyword: Accounting Information, Company Manager Performance, Code Usage in Accounting Information
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'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