Article Per Year (5 Year)
p-Index From 2021 - 2026
23.767
P-Index
This Author published in this journals
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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 164 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 164 Documents
Search

 6   7   8   9   10 
Analisis Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2017-2021 Arumdhani Al’azhmi; Dwiyani Sudaryanti; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.768 KB)

Abstract

This research was conducted to determine the effect of Profitability, Sales Growth and Liquidity simultaneously affecting the Capital Structure of Manufacturing Companies Registered on the IDX in 2017-2021. This study uses a quantitative approach with the method used in this study is multiple linear regression with the help of SPSS 20 and uses a sample of 30 respondents. The results of this study are the variables Profitability, Sales Growth and Liquidity simultaneously have a positive and significant effect on the capital structure of Manufacturing Companies Registered on the IDX in 2017-2021.Keywords: Profitability, sales growth, liquidity
PENGARUH FAKTOR KEPERILAKUAN TERHADAP PENGGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (Studi pada Badan Keuangan dan Aset Daerah Kabupaten Malang) Gadis Ananda; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.537 KB)

Abstract

This study aims to determine the effect of behavioral factors on the use of regional financial accounting systems in Malang Regency. The variables used in this study are Attitudes, Emotions, and Motivations towards the Regional Financial Accounting system. The sample in this study were 50 employees of the Malang Regency BKAD. From the results of the test using multiple linear regression, the results obtained simultaneously that the Attitude, Emotion, and Motivation variables have an effect on the Regional Financial Accounting System. Partial Testing Results show that Emotions have no effect on the Regional Financial Accounting System.Keywords: Regional Financial Accounting System, Attitude, Emotion, Motivation 
PENGARUH KARAKTERISTIK PERUSAHAAN DAN REGULASI TERHADAP IMPLEMENTASI CORPORATE GOVERNANCE (Studi pada Perusahaan yang Tedaftar di BEI Tahun 2015-2019) Putri Nabilah; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.928 KB)

Abstract

This study aims to analyze the influence of company characteristics and regulations on the implementation of corporate governance. This type of research is a correlational research. The data source used is secondary data using documentation techniques. The study population was all companies listed on the IDX in 2015-2019. The samples in this study used a purposive sampling method and were found 35 companies that match the criteria of this study. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that sales growth, ownership concentration, company size and regulation have a positive effect while leverage has a negative effect. Simultaneously the variables in this study have a positive effect.Keywords: Sales Growth, Ownership Concentration, Leverage, Company Size, Regulation, Corporate Governance Implementation
PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK Nayong Azhaki Damayanti; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.538 KB)

Abstract

ABSTRACT               This research was conducted to see the effect of Service Quality Variables, Tax Sanctions, Tax Imposition, and E-Filing Implementation that supports taxation at the Ngawi Pratama Tax Office, the sample in this study were 100 taxpayer respondents. The method used in this research was multiple linear regression analysis with the help of SPSS For windows application. Simultaneous testing results show the variable service quality, tax penalties, tax costs, and the application of e-filing affect the tax. The test results show partial service quality, tax penalties, and the application of e-positive filing affect tax approval. While the variable costs of applying negative taxes on taxpayer approval.Keywords: Service Quality, Tax Sanctions, Tax Compliance Costs, Application of E-Filing, Tax Compliance.
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Novaya Eky Aidha Pravitasari; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.014 KB)

Abstract

The purpose of this study is to provide empirical evidence about the effect of operational audit and internal control on employee performance. This study uses primary data by distributing questionnaires. The population used is workers who have positions such as the operational section, the finance section and the business resources section at PT. Sinar Waringin Adikarya or SWA Builders Surabaya. The sampling technique used purposive sampling method with respondent criteria determined by the correlational model. Hypothesis testing in this study used the simultaneous test (F test), the coefficient of determination (R^2), and the partial test (t-test). From the results of this study, it is interpreted that the operational audit and internal control variables simultaneously affect employee performance. In partial testing the operational audit does not have a positive effect, while control has a positive effect on employee performance. Keywords: Operational Audit, Internal Control and Employee Performance.
Pengaruh Perceived Organizational Support dan Work Engagement Terhadap Kinerja Karyawan Selama Masa Pandemi Covid 19 Jumrotul Hafifah; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.95 KB)

Abstract

This study aims to determine whether perceived organizational support and work engagement affect employee performance during the pandemic for MSME actors, whether perceived organizational support influences employee performance during the pandemic for MSME actors, and whether work engagement affects employee performance during the pandemic. to SMEs. This research was conducted on SMEs located in Malang City, using a purposive sampling method and the number of respondents was 140 respondents. The analysis technique used is a partial test (t). Based on the results of hypothesis testing that has been carried out by researchers, the conclusions are as follows: Based on the results of simultaneous testing that the variables perceived organization support (X1) and work engagement (X2) have a simultaneous effect on employee performance (Y). Based on the partial test results, that the variable perceived organizational support (X1) has a significant effect on employee performance (Y). Based on the results of hypothesis testing, that the work engagement variable (X2) has a significant effect on employee performance Keywords: Employee Performance, perceived organizational support, and work engagement 
PENGARUH LINGKUNGAN SOSIAL, INOVASI, TEKNOLOGI DAN MODAL, TERHADAP MINAT BERBISNIS PADA MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Redy Arbiansyah; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.102 KB)

Abstract

This study aims to examine the effect of social environment, innovation, technology, and capital on business interest in students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang. The population used in this study were all students majoring in accounting at the Islamic University of Malang. The sampling technique in this study used purposive sampling in order to obtain 85 research samples. The method of sampling is using a questionnaire (questionnaire). The data analysis method used is the model feasibility test (F test), determination test (R test), partial test (t test). From the results of this study, the independent variables of social environment, innovation, technology, and capital have a simultaneous and partial effect on the dependent variable of business interestKeywords: Business Interest, Technology, Social Environment, Capital, Social Media, Innovation
PENGARUH PEMBERIAN INSENTIF PAJAK DI TENGAH PANDEMI CORONA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) (Studi Kasus Pada KPP Malang Utara) Dhuratun Nuskha; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.323 KB)

Abstract

This study aims to determine the effect of tax incentives in the midst of the corona pandemic on the level of compliance of individual taxpayers in tax returns (SPT) reporting. The research method used is quantitative correlational with simple linear regression method. Data collection in this study was carried out by distributing questionnaires in the form of google form to individual taxpayers registered at KPP Malang Utara. Sampling using the Slovin formula by means of purposive sampling. Purposive sampling is sampling that is carried out based on considerations in accordance with the purpose of the study. From the calculation of the Slovin formula, there were 100 respondents. The results showed that the tax incentive variable had a positive and significant effect on the taxpayer compliance variable. Keywords: Tax incentives, individual taxpayer compliance, SPT reporting
ANALISIS FAKTOR KESADARAN MEMBAYAR PAJAK, PENGETAHUAN PERATURAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Anisa Putri; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.154 KB)

Abstract

This study aims to analyze the effect of awareness of paying taxes, knowledge of tax regulations, and the service of the tax authorities on individual taxpayer compliance. The sample used in this study are taxpayers who have NPWP and are registered at KPP Pratama Malang Utara. At the same time, the sample used in this research is purposive sampling. The sample for this study has the following criteria: a.) taxpayers registered at KPP Pratama Malang Utara. b.) individual tax with a single job as an employee. The results of this study indicate that the awareness of paying taxes and knowledge of tax regulations do not affect individual taxpayer compliance. In contrast, the tax service variable positively affects individual taxpayer compliance.Keywords: awareness of paying taxes, knowledge of tax regulations, tax service services, and individual taxpayer compliance.
PENGARUH TATA KELOLA PERUSAHAAN, STRATEGI BISNIS, PERTUMBUHAN PENJUALAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Rr. Febriyanti Arya Kinasih; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.01 KB)

Abstract

Taxes are the largest source of income in the State of Indonesia. However, in practice the government's goal of increasing revenue in the tax sector is at odds with companies. Thus, the purpose of this study was to determine the effect of corporate governance, business strategy, sales growth, leverage, and profitability on tax avoidance. This research is an empirical research that uses quantitative methods. Sampling using purposive sampling technique in order to obtain a sample size of 173. The data source of this study was obtained from the annual financial statements of companies in the manufacturing sector. This study shows the results that business strategy, sales growth, leverage, and profitability affect tax avoidance. Meanwhile, corporate governance proxied by independent commissioners, institutional ownership, audit committee, and audit quality has no effect on tax avoidance.Keywords : Tax avoidance, corporate governance, business strategy, sales growth, leverage, and     profitability.
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