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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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PENILAIAN EFISIENSI INVESTASI SAHAM YANG TERINDEKS SAHAM SYARIAH DENGAN METODE CAPITAL ASSET PRICING MODEL (CAPM) (Sektor Industri Barang Konsumsi Pada Indeks Saham Syariah Indonesia Periode Agustus 2018-Juli 2020) Musthofa Kamal Al Firdausi; Noor Shodiq Askandar; Dwiyani Sudaryanti
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

This study aims to describe the efficiency of stock investment by using the CAPM (Capital Asset Pricing Model) as an investment decision-making selection. Investments in the capital market generally have higher returns than investments in the financial markets. Sometimes an investor is confused in choosing which shares to buy, this study describes the CAPM with efficient and inefficient grouping in the consumer goods industry sector. The CAPM method of this research is based on shari’a using the SBIS rate of return, so that Muslim investors continue to invest with Islamic teachings. This research technique uses documentation data collection with secondary data. The sample used in this study was 28 Islamic stocks whose criteria for consistent Islamic stocks were included in the ISSI (Indonesian Sharia Stock Index) for the period August 2018 - July 2020.Keyword : stock; shari’a; efficient; SBIS; SCAPM.
THE EFFECT OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY AND DEMOGRAPHIC FACTOR ON STUDENTS' INVESTMENT DECISION MAKING Normalasari Normalasari; Maslichah Maslichah; Dwiyani Sudaryanti
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

Background. Financial behavior, financial literacy, and demographic factors affect investors' investment decision-making. Investment activities need a plan to make investors more confident in making investment decisions.Purpose. This kind of study is a correlational study that aims to determine the effect of Financial Behavior, Financial Literacy, and Ethnic and to know the extent of the impact of dependent variables on students' investment decision making.Method. In this study, the sample was determined by purposive sampling with certain criteria, namely active students of the Faculty of Economics and Business, University of Islam Malang, Brawijaya University, and Malang State University, had taken Financial Market and Capital Market courses or similar courses and had invested when they were a student. The number of samples was 96, which were analyzed by SPSS.Results. This study shows that Financial Behavior and Financial Literacy have a significant positive effect on students' investment decision-making while Ethnic as Demographic Factor has no significant effect on students' investment decision-making.Keywords: Financial Behavior, Financial Literacy, Demographic Factor, Students' Investment Decision Making
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Ikbal Hallan Ibrahim; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine differences in the financial performance of cigarette sub-sector companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. This type of research is quantitative with a comparative study using purposive sampling method. The data used in this research is secondary data. Data was processed by paired sample t-test. From the results of data processing, it shows that there is no significant difference in the Quick Ratio of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.873 > 0.05, there is no significant difference in the Debt to Equity Ratio of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.880 > 0.05, there is no significant difference in the Return on Equity of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.209 > 0.05, there is no significant difference in the Total Asset Turnover of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant value of 0.064 > 0.05 Keywords: Covid-19, Quick ratio, Debt to Equity Ratio, Return On Equity, Total asset Turnover.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Ahmad Faiz Falahudin; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of competence and independence on audit quality with auditor ethics as a moderating variable. This research was conducted at several Public Accounting Firms (KAP) in Gresik City. The data collection method used in this study was to distribute questionnaires to respondents in the form of written questions. The sample used in this study is a public accounting firm that has been established in several areas in Gresik City and a public accounting firm that is willing to be surveyed. This study uses 43 respondents who work at several Public Accounting Firms in Gresik City. The data analysis method used in this study used multiple linear regression analysis. The results of this study indicate that the competence and independence variables have a positive effect on audit quality. The variable of auditor ethics as moderating indicates that auditor ethics moderates the relationship between competence and audit quality. Auditor ethics as moderating variable shows that auditor ethics does not moderate the relationship of independence to audit quality. Keywords: Competence, independence, audit quality and auditor ethics
ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH TIMUR KABUPATEN PAMEKASAN (Studi kasus pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Pamekasan) Farhan Alif Wahyudi; Maslichah Maslichah; Dwiyani Sudaryanti
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

The government plays a role in improving financial information in the management of financial statements, so it is necessary to reform the financial statements as a basis. Fixed asset management is an effort to increase effectiveness, efficiency, and create more value in managing assets. The Pamekasan Regency Government in carrying out activities and implementation obtains an allocation of funds from the Regional Revenue and Expenditure Budget (APBD). Therefore, the Pamekasan Regency Government is obliged to prepare financial reports as a form of regional financial reports that have been obtained. The purpose of this study was to determine the application of accrual-based fixed asset accounting in financial statements based on PP No. 71 of 2010. This research method uses a qualitative approach with qualitative descriptive research. The results of this study indicate that the application of accrual-based fixed asset accounting in financial statements is in accordance with Government Regulation Number 71 of 2010, although it is still 80% with information system constrains, inadequate human resources, shortage of accounting experts and no application (SIMRAL) for support the system.Keywords : Effectiveness, Fixed Assets, Accruals, Financial Reports, PP No. 71 of 2010, Local Government. 
DETERMINAN PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BEI (Periode 2017-2019) Kirana Yuri Aprilia Maharani Dewi; Maslichah Maslichah; 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

ABSTRACTThe research purpose to analyze the factors that work on the selection of  inventory accounting methods at  textile and garment companies listed on the Indonesia Stock Exchange. Firm variability, firm size, and current ratio are 3 independent variables that become element that work on the selection of accounting methods. While the inventory accounting methods (FIFO and average) is the dependent variable.The research sample used is textile and garment companies based on predetermined criteria (purposive sampling method). Through this purposive sampling method, a total of 8 textile and garment companies were listed on the Indonesia Stock Exchange for 3 periods from 2017 to 2019. The approach used in this study was quantitative with logistic regression analysis techniques.The test results using logistic regression from this study indicate that the 3 independent variables (company variability, company size and current ratio) significantly affect the selection of inventory accounting methods in textile and garment companies listed on the Indonesia Stock Exchange (IDX). Keywords : Firm Variability, Firm Size, Current Ratio, Inventory Accounting Methods
Pengaruh Perilaku Belajar, Gaya Mengajar Dosen, dan Kecerdasan Emosional Terhadap Pemahaman Mahasiswa pada Mata Kuliah Pengantar Akuntansi Veri Rahardian; Noor Shodiq Askandar; Dwiyani Sudaryanti
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 research is an associative study to analyze the relationship or relationship or correlation between Learning Behavior, Lecturer Teaching Style, and Emotional Intelligence on Students Understanding of Introductory Accounting Courses. The population in this study is students of the Islamic University of Malang in Accounting study program from 2019 to 2020. The sampling technique used in this study was simple random sampling. The results showed that learning behavior had a positive and significant effect on students understanding of introductory accounting courses. The higher the level of learning behavior, the more it affects student understanding. The teaching style of the lecturer has a positive and significant effect on students' understanding of the introductory accounting course. The higher the level of the lecturer's teaching style, the more it affects student understanding. Emotional intelligence has a positive and significant effect on students' understanding of introductory accounting courses. The higher the level of emotional intelligence, the more it affects student understanding. The coefficient of determination R² which shows 0.532, it means that 53.20% student understanding is influenced by learning behavior, lecturer teaching style, and emotional intelligence, while the remaining 46.80% student understanding is influenced by other variables not examined in this study.Keywords: Learning behavior, lecturer teaching style, emotional intelligence, accounting courses
ANALISIS POTENSI FRAUD PENGGUNAAN DANA DESA KEPADA MASYARAKAT TERDAMPAK COVID-19 DI DESA SE-KECAMATAN TEMPURSARI KABUPATEN LUMAJANG Selva Fersa Sonia; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the potential for fraud in the use of village funds to communities affected by Covid-19 in villages throughout the Tempursari District, Lumajang Regency. This research was conducted by distributing questionnaires to village officials at the Village Office in Tempursari District, Lumajang Regency. The method used in this research is descriptive research with a quantitative approach. The population in this study was 56 village officials, and the sample used was 52 people. The data analysis technique used in this study is SPSS Statistics for Windows 25. The results of this study reveal that individual morality (X1) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Law enforcement (X2) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). Organizational Culture (X3) has no effect on the potential for fraud in the use of village funds for communities affected by Covid-19 (Y). The competence of the apparatus (X4) affects the potential for fraud in the use of village funds for communities affected by Covid-19 (Y).Keywords: Fraud Potential, Individual Morality, Law Enforcement, Organizational Culture, Apparatus Competence
PENGARUH TOTAL ARUS KAS, KOMPONEN ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Sri Wahyuningsih; 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

This study aims to analyze the effect of total cash flow, cash flow components and accounting profit on stock returns. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) with an observation period of 2017-2019. The sampling techniqu is purposive sampling, in order to obtain a sample of 61 manufacturing companies for the 2017-2019 period. Data analysis is multiple linear regression. The results showed that total cash flow, operating cash flow, investment cash flow, financing cash flow and accounting profit simultaneously had a significant effect on stock returns. Based on the partial test results, Total Cash Flow, Operating Cash Flow, Investment Cash Flow, Financing Cash Flow and Accounting Profit have a positive and significant effect on Stock Returns. This research contribute to signaling theory.Keywords : Total Cash Flow, Operating Activity Cash Flow, Investment Activity Cash Flow, Financing Activity Cash Flow, Stock Return.
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Dina Karima; 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 research was conducted to determine the effect of the application of the local government accounting system, understanding of accounting, and adherence to laws and regulations on the performance accountability of local government agencies. The case study in this research is the sampan regency work unit. The sample used in this study were 78 respondents. This study uses multiple regression analysis. The results of this study are that simultaneously the variables of the Implementation of the Local Government Accounting System (X1), the Accounting Understanding variable (X2) and the Obedience to Laws and Regulations (X3) variables simultaneously have a significant influence on the Performance Accountability of Local Government Agencies. Whereas partially the variable of the application of the local government accounting system has a positive and significant effect on the accountability of the performance of local government agencies. Accounting understanding variables have a positive and significant effect on the performance accountability of local government agencies. The variable of accounting understanding has no effect on the accountability of the performance of local government agencies. Keyword: implementation of local government accounting systems, understanding of accounting, adherence to laws, regulation and performance accountability of local government agencies.
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