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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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PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN ORGANISASI SEKTOR PUBLIK DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Arum Alphinia; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine how much influence organizational culture and leadership style have on employee performance with work motivation as an intervening variable. In this study, there are 2 independent variables, namely organizational culture and leadership style, one dependent variable, namely employee performance and one mediating variable, namely work motivation. The data used in this study are primary data, the population taken in this study are employees who work in the city government of Banyuwangi. Data collection techniques in this study using purposive sampling method. The test used in this study is the t test, R2 test. The results in this study indicate that partially organizational culture, leadership style and work motivation have a significant effect on stock investment decisions.Keywords: Organizational Culture, Leadership Style, Employee Performance, Work Motivation
PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BATU Teddy Briand Samudra; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the relationship between attitudes, subjective norms, and perceived behavioral control towards compliance individual taxpayer. This study used design with a questionnaire as an instrument. Respondents in this study is the micro, small, and middle industry in Batu City. The Sample was selected using purposive sampling method and obtained with 106 respondent from the amount population 15.525. Data analysis techniques applied are classic assumption test, multiple linear regression, and multiple linear regression. The results of the research show that: (1) Attitude has positive and significant influence shown of 0,024 and value of significant < level of significant (0,024< 0,050); (2) Subjective Norm has positive and significant influence of 0,008 and value of significant < level of significant (0,008 < 0,050); (3) Perceived Behavioral Control has positive and significant influence of 0,000 and value of significant < level of significant (0,000 < 0,050); (4) Attitude, Subjective Norm, and Perceived Behavioral Control has positive and significant impact simultaneously shown and value of significant < level of significant (0,000 < 0,050). Keywords: Attitude, Subjective Norm, and Perceived Behavioral Control, Individual Taxpayer Compliance in Batu City.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. (Studi Kasus Pada Perusahaan Food and Beverage Tahun 2019-2020) Firman Rizki Subakhtiar; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purposes of this research are to find out 1) The influence of environmental performance on financial performance, 2) The effect of environmental costs on financial performance, and 3) Company size on financial performance. This research uses purposive sampling method. The sample in this study were 29 food and beverage companies listed on the IDX in 2019-2020. The data analysis techniques used are 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. By using the SPSS statistical tool, the results of this study indicate that 1) Environmental performance has an effect on financial performance, 2) Environmental costs have a negative and significant effect on financial performance, 3) Company size has an effect on financial performance. This research can contribute to legitimacy theory and stakeholder theory.  Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, FINANCIAL LEVERAGE DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018 Reynaldi Aziz; Noor Shodiq Askandar; 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 study aims to determine the effect of Company Size, Financial Performance, Financial Leverage and Earnings Management on Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed on the IDX 2016-2018. Based on the calculation data, it was found that 61 companies were selected as samples. The results of the analysis using multiple linear regression analysis show that Financial Performance and Financial Leverage have a significant effect on the disclosure of Corporate Social Responsibility simultaneously. Partially the test results show Company Size, Financial Performance, Financial Leverage has a significant effect on disclosure of Corporate Social Responsibility. The partial test results show that Earnings Management does not have a significant effect on disclosure of Corporate Social Responsibility.Keywords : Company Size, Financial Performance, Financial Leverage, Earnings Management, Corporate Social Responsibility.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP KEINGINAN UNTUK MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Di Universitas Islam Malang Dan Universitas Negeri Malang ) Asril Ainun; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine student perceptions of the desire to do whistleblowing. Conducted at the Malang Islamic University and the Malang State University, this study used the Google Form application to distribute questionnaires to collect the required data and information. The independent variables used in this study are Attitudes to Behavior, Subjective Norms, Perceptions of Behavioral Control, Seriousness Levels of Fraud and the Dependent variable, namely Desire. In collecting data, the researcher used purposive sampling technique by determining several criteria by the researcher. Questionnaires were distributed and filled out by accounting students who had taken business ethics courses. The number of questionnaires distributed was 222 and collected as many as 180 respondents who were willing to fill out. The results of this study indicate that Attitude Towards Behavior, Perception of Behavioral Control and Seriousness of Fraud have a significant effect on the desire to do whistleblowing, while Subjective Norms do not significantly affect the desire to do whistleblowing.Keywords: Perception, Attitude to Behavior, Subjective Norm, Perception of Behavioral Control, Level of Seriousness of Cheating, Desire, Whistleblowing.
PENERAPAN STANDART AKUNTANSI PEMERINTAH BERBASIS AKRUAL DIBADAN LINGKUNGAN HIDUP PROVINSI JAWA TIMUR Karina Oktavia; Maslichah Maslichah; Dwiyani Sudaryanti
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 is to find out how the East Java Environmental Agency has implemented SAP in financial reporting, the East Java Environmental Protection Agency has fully implemented accruals or is still using cash accruals. This type of research is a type of qualitative research, this research was conducted by taking the object of the Accrual Government Accounting Standard Statement applied in the presentation of financial position to the Office of the Environmental Protection Agency of East Java. According to the research results, in the financial statements of the Environmental Protection Agency of East Java Province, Government Regulation Number 71 of 2010 concerning accrual accounting standards has been implemented, and continues to apply cash basis in accrual accounting. This finding is supported by interviews between researchers. and the Head of Accrual Accounting and Financial Reporting of the East Java Provincial Environmental Agency who stated that the East Java Province Environmental Protection Agency has implemented the SAP accrual basis since the enactment of PP 71/2010. In 2015 it was only started entirely thanks to 5 years of training ... Obstacles in implementing Government Regulation Number 71 of 2010 concerning State Accounting Standards, among others, are related to the mastery of information technology, so it is necessary to have training or seminars for employees such as financial staff so that obstacles to the future can be minimized by increasing the performance of employees at the Environmental Agency.Keywords: PP 71, 2010, SAP accrual method.
Pengaruh Pemahaman Akuntansi, Sastra Keuangan dan Lingkungan Kampus Untuk Mahasiswa Manajemen Keuangan Sugiarto Abdullah; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
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 determine the impact of students' understanding of accounting, financial literacy, and the campus environment on financial management. The independent variables in this study were accounting literacy, financial literacy, and campus environment, and the dependent variable was student financial management. This type of research is quantitative as the data used are numerical. The data source for this study is primary data from survey methods such as questionnaires. The population of this survey in 2019 consisted of accounting majors from the Faculty of Economics, Malang Islamic University. The records series method used the Slovin formula. Based in this method, 68 students majoring in accounting used the class in 2019. Hypothesis testing used descriptive statistical analysis, instrumental testing, normality testing, classical hypothesis testing, multiple linear analysis testing, and SPSS version 24 hypothesis testing. The results show that understanding of variable accounting does not affect students' financial management (0.587 > 0.05), variable financial literacy has a large positive impact on students' financial management (0.000 < 0.05), Variable campus environment affects student financial management (0.029 < 0.05).Keywords: Understanding of accounting, financial literacy, campus environment, and student financial management.
PENGARUH PENGUMUMAN UPGRADE DAN DOWNGRADE BOND RATING TERHADAP ABNORMAL RETURN SAHAM DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2018-2019) Indah Putri Indani; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the existence of significant stock abnormal returns around the announcement of bond rating upgrades and downgrades in companies that issue shares and bonds listed on the Indonesia Stock Exchange (BEI) in 2019. Information on upgrading and downgrade bond rating announcements is published by rating agencies, namely PT. Pefindo (PT. Pemeringkat Efek Indonesia). Data collection method used in this study is to use purposive sampling method in order to obtain a total sample of 11 companies. This research is an event study with 11 days of observation period that is 5 days before the announcement, 1 day during the announcement, and 5 days after the bond rating announcement. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that there is no significant abnormal return around the announcement of the bond rating upgrade and downgrade can be seen from the value of t AAR upgrade bond rating of -0.132 and the significance of t 0.898> 0.05, and the value of t AAR downgrade bond rating of 0.326 and Significance results t 0.751> 0.05. Keywords : abnormal return, upgrade bond rating, downgrade bond rating, stock returns, event study
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL DALAM PENCEGAHAN KREDIT MACET PADA BUMDES BERSAMA BAGUS KECAMATAN PUJON Maulidah Faradina; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (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 infuence of the control environment, risk estimation, control activities, informan and communication and monitoring activities on bad loans in BUMDes Bersama Bagus Pujon District. This research was conducted in BUMDes Bersama Bagus Pujon District, using purposive sampling method and the number of respondents was 30 people. The analytical technique used in ther partial test (t). The results of this study suggest that the control environment has a positive and significant effect on bad loans, risk assessment has a positive and insignificant effect on bad loans, control activities have a negative and significant effect on bad loans, information and communication has a negative and significant effect on bad loans, monitoring activities have a significant and negative effect on bad loans. negative and significant to bad loans.Keyword: Internal Control System, Non Performing Loans, BUMDes Bersama
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS DAN OBYEKTIVITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK LOMBOK TIMUR Lisa Mariantini; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the factors that can affect the integrity and objectivity of auditors working at the East Lombok Public Accounting Firm. Which of these factors are Auditor Quality, Audit Fee, Audit Period. The sample in this study is an auditor who works in a public accounting firm. The type of research in the preparation of this thesis is correlational research. The analytical method used is Multiple Linear Regression with SPSS 23 Software For Windows. Based on the results of research and discussions that have been carried out, it can be concluded that Auditor Quality has no significant effect on Auditor Integrity and Objectivity, Audit Fee has a significant effect on Auditor Integrity and Objectivity, and Audit Period has a significant effect on Auditor Integrity and Objectivity.Keywords: Integrity, Objectivity, Auditor Quality, Audit Fee, Audit Period.
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