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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 YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus pada RS Umum Daerah dr. H. Moh. Anwar) Moh Farizan Thoriq; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
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

The purpose of this study was to analyze and examine the effect of user involvement in the development of accounting information systems, personal technical skills of accounting information systems, top management support, and user training and education programs on the performance of accounting information systems. This study uses a quantitative approach. The location of this research was conducted at the Regional General Hospital Dr. H. Moh. Anwar, Sumenep Regency. This research will be conducted in November 2022 until it is completed. The population in this study were all employees/staff of the Dr. Regional General Hospital. H. Moh. Anwar, Sumenep Regency, finance/accounting department. Sampling was done based on the purposive sampling method, with predetermined criteria, in order to obtain 50 samples. The results of the study state that partially user involvement in the development process, personal technical ability, top management support and user training & education have a significant effect on the performance of accounting information systems at the Regional General Hospital dr. H. Moh. Anwar.Keywords: User involvement in the development of accounting information systems, personal technical skills of accounting information systems, top management support, as well as user training and education programs and accounting information system performance
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA BAGI MAHASISWA AKUNTANSI FEB UNISMA ANGKATAN 2018 (Studi kasus pada Mahasiswa Akuntansi FEB UNISMA angkatan 2018) Shinta Puspitarini; 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 determine the effect of courage in taking risks, entrepreneurship courses, family environment and campus environment on students' interest in entrepreneurship. The research method used is quantitative research with a Likert 4 scale questionnaire data collection technique for accounting students FEB UNISMA Class 2018. The sample calculation in this study uses the slovin formula with 179 respondents. The data analysis technique used is multiple linear regression with descriptive analysis test, normality test, classical assumption test, coefficient of determination test, partial test and simultaneous test to determine the relationship between variables. The results of the research hypothesis test indicate that courage in taking risks, subjects entrepreneurship, family environment and campus environment simultaneously and significantly influence the interest in entrepreneurship. the influence of courage in taking risks, entrepreneurship courses, family environment has a positive and significant effect, while the campus environment has no effect on interest in entrepreneurship in 2018 FEB UNISMA accounting students.Keywords : Entrepreneurship, Likert, Slovin, Environment
PENGARUH MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Suharti Ningrum; Noor Shodiq Askandar; 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: (1) The Effect of Motivation to Pay Taxes on Individual Taxpayer Compliance, (2) The Effect of Education Level on Individual Taxpayer Compliance, (3) The Effect of Motivation to Pay Taxes and Level of Education on Individual Taxpayer Compliance. Methods of data collection using field research or surveys. The sample used was 30 individual taxpayers. The data analysis technique uses analysis using the SPSS (Statistical Package For Social Science) program. By doing validity and reliability tests. The results showed: (1) Motivation to Pay Taxes has a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the regression coefficient value which is positive, namely 0.584 and tcount is greater than ttable (15,137 > 1.654) and the significance value is smaller than the significance value of 5% (0.000 <0.050). These results indicate that the first hypothesis is accepted. (2) The level of education has a positive but insignificant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the regression coefficient that is positive, namely 0.698 and tcount less than ttable (1.120 <1.654) and a significance value that is greater than the 5% significance value (0.265> 0.050). These results indicate that the second hypothesis is accepted. (3) Motivation to Pay Taxes and Education Level have a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the positive regression coefficient values, namely 0.582 and 0.273, besides that the Fcount value is greater. than the value of Ftable (114.261> 3.05) and the significance value which is smaller than the significance value of 5% (0.000 <0.050). These results indicate that the third hypothesis is accepted.Keywords: Motivation to Pay Taxes, Level of Education, Individual Taxpayer Compliance
PENGARUH PENGALAMAN, BUDGET DAN MASA KONTRAK AUDIT TERHADAP KUALITAS AUDIT EKSTERNAL (Studi Kasus Kantor Akuntan Publik Kota Malang) Alifiah Salsabilah; Nur Diana; 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 examine the effect of experience, budget and audit contract period on external audit quality. The variables used in this study are the external audit quality variable as the dependent variable, while the independent variables are experience, budget and audit contract period. Research data obtained from questionnaires with the number of samples used as respondents as many as 31 respondents. The results of this study simultaneously concluded that there was an influence between the variables of experience, budget and audit contract period on external audit quality and partially concluded that the experience variable had a positive and significant impact on audit quality, audit budgets had a significant negative effect on audit quality, while the audit contract period did not. effect on audit quality. Keywords: Audit quality, budget, audit experience, audit contract period
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada PT Niaga Nusa Abadi Depo Bima) Dwi Wulandari; 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

The purpose of this study is to test the effect of the internal control system accounting information system on the company's performance. The sample in this study was 25 respondents, with a total population of 113 PT employees. Niaga Nusa Abadi Bima Depot. The sampling technique in this study used the Purposive sampling Method, using primary data from the distribution of questionnaires which were then analyzed by an analysis method in the form of multiple linear regression analysis with the SPSS statistical program version 25. The results of the research show that the accounting information system and internal control system have a positive effect on the company's performance.Keywords: Accounting information system, internal control system and company performance
PENGARUH MOTIVASI EKONOMI, MOTIVASI GELAR DAN ORIENTASI KARIR TERHADAP MINAT MAHASISWA DALAM MENGIKUTI UJIAN CERTIFIED PUBLIC ACOUNTANT (CPA) INDONESIA (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Negeri Malang) Nailiatul Virohiyyatun Ni’mah; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aimed to determine the effect of economic motivation, degree motivation, and career orientation on the interest of accounting students in taking the Indonesian Certified Public Accountant (CPA) Exam. This study's sources are secondary data and primary data taken from filling out questionnaires given by researchers to the Accounting Students Class of 2018 at the Islamic University of Malang and State University of Malang. The independent variables are Economic Motivation, Degree Motivation, and Career Orientation. This type of research includes quantitative research with correlational research characteristics. Sampling from the population used the purposive sampling method, namely the sampling technique using specific criteria. The total population is 603 respondents, while the sample obtained based on calculations from the Slovin formula is 85 respondents. The analytical method used is Multiple Linear Regression Analysis. This study indicates that Economic Motivation and Career Orientation have a significant effect on student interest in taking the Indonesian Certified Public Accountant (CPA) Exam. Meanwhile, Degree Motivation does not significantly affect student interest in taking the Indonesian Certified Public Accountant (CPA) Exam.Keywords: Economic Motivation, Degree Motivation, Career Orientation, and Certified Public Accountant (CPA) Indonesia.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Kasus pada PT. Bentoel Internasional Investama Tbk dan PT. Wismilak Inti Makmur Tbk Periode 2016-2020) Siti Jainab Lukfiatih Bugis; Dwiyani Sudaryanti; Hariri Hariri
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

The success of a company in running its business can be seen from the company's financial performance which can be seen from the reports that describe the company's finances from a certain period. The good and bad condition of the company can be seen from the analysis of the company's financial statements. In this case, ratio analysis can be used to provide an overview of the financial performance of the financial performance regarding the sustainable development of the company the company does business. This study aims to find out how the performance comparison of financial ratios at the company PT. Bentoel Internasional Investama Tbk and PT. Wismilak Inti Makmur Tbk. The data analysis method used in this study is a quantitative descriptive analysis method using financial ratios. The results of this study indicate that in terms of the Liquidity Ratio Proxy Current Ratio and the Solvency Ratio Proxy Debt to Asset Ratio there is a significant difference and in terms of the ratio of the Total Assets Turnover Proxy Activity and the Profitability Ratio of the Return on Equity Proxy there is no significant difference.Keywords: financial performance; Liquidity Ratio Proxy Current Ratio; Solvency Ratio Proxy Debt to Asset Ratio; Proxy Activity Total Assets Turnover; Profitability Ratio Proxy Return on Equity.
Analisis Kualitatif Pelayanan dan Kinerja Keuangan Perusahaan CV. Indi karya Teknik pada Masa Pandemi Covid-19 Allya Dewi Listyani; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
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 was conducted with the aim of analyzing service quality and financial performance during the Covid-19 period at CV. Indi Karya Teknik. On financial performance through analysis of profitability ratios and liquidity ratios. The model in the research conducted is based on field research, analysis of financial statements and determining the level of comparison of the profitability index and liquidity index analysis during the covid 19 pandemi. The results of this study indicate that many changes can be made to analyze service quality in the pandemi era that can be viewed from employee performance, namely on five service dimensions, namely reliability, responsiveness, assurance, empathy, and evidence directly during the Covid-19 pandemi. Company resumes are displayed to analyze financial performance in calculating profitability, including return on equity and return on total assets. CV. Indi Karya Teknik is on the rise from 2020 to 2021. The calculation of the current ratio can be seen from the total assets/current assets and short-term liabilities for 2020 and 2021 showing good financial performance along with a decrease in short-term liabilities from 2020 to 2021.Keywords: Service Quality, Profitability Ratio Analysis, Liquidity Ratio Analysis and Financial Performance.
PENGARUH PEMBELAJARAN BERBASIS ONLINE TERHADAP EFEKTIVITAS PEMBELAJARAN MAHASISWA AKUNTANSI UNISMA DI ERA WABAH COVID-19 Muhammad Syahril Ramadhan; Nur Diana; Dwiyani Sudaryanti
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 online based learning on the effectiveness of accounting students at University of Islam Malang. This research is a type of research to the hypothesis and based on the type of relationship the variables studied are classified as correlational research. In the study, the authors took samples from active students of the University of Islam Malang, Accounting Study Program class of 2017, 2018, 2019 and 2020 who have taken online based learning in the era of the Covid-19. The sample calculation in this study used the slovin formula which resulted in 281 respondents. The data of analysis method used is simple linier regression. Based on the results of the test have been carried out, it is concluded that partial online based learning variables have an effect on the learning effectiveness of accounting students in the University of Islam Malang.Keywords: Online Based Learning, Learning effectiveness, Covid-19
ANALISIS AKUNTABILITAS, EFEKTIVITAS DAN EFISIENSI PENGELOLAAN ALOKASI DANA DESA DALAM UPAYA PEMERATAAN PEMBERDAYAAN MASYARAKAT (Studi di Desa Pucangarum Kecamatan Baureno Kabupaten Bojonegoro) Ahmad Khoirul Imaduddin; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine and analyze the Accountability, Effectiveness and Efficiency of Village Fund Allocation Management in Efforts to Equalize Community Empowerment (Study in Pucangarum Village, Baureno District, Bojonegoro Regency). The type of research used is qualitative research with descriptive statistical data analysis methods. Data was collected by using observation, interview, and documentation techniques. The results showed that (1) the planning stage of the Village Fund Allocation (ADD) in the village of Pucangarum was in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community (2) the administration of the management of the allocation of village funds in the village of Pucangarum as the manager has tried his best and has referred to Permendagri No. 20 of 2018 from planning to accountability, and for the recording process it is in accordance with the provisions of the law. (3) Accountability for Village Fund Allocation (ADD) in Pucangarum Village with transparency or openness by the village government as ADD manager to the community in the form of information on the use of ADD funds so that positive prejudices arise from village communities towards village officials.”Keywords: Accountability, Effectiveness, Village Fund Allocation (ADD), Community 
Co-Authors Abaida Zuhri Abrantes, Sonia Pacheco 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 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 Kurniadi, Dertian Ruly Lailatul Mufidah 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, Ravayna Yulia Putri, Selvia Sulaksana Andi Putri, Via Karina Qonita Rizka Baidowi Rachmadi, Andi Oktavian Rachmanto, Beny 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 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