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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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STRATEGI PEMERINTAHAN DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA (PAD) MELALUI SARANA OBJEK WISATA AIR TERJUN TH. 2020 (Studi kasus Desa Baru Kibul Kecamatan Tabir Barat Kabupaten Merangin Provinsi Jambi) Mirza Febi Andriani; Dwiyani Sudaryanti; Siti Aminah Anwar
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 discusses the strategy of village government in increasing the Village's Original Income (PAD) through the Means of New Village Waterfall Tourism Object Kibul West Tabir District Merangin Jambi Province. This type of research is conducted descriptively Qualitatively. The results obtained from this study show that the village government's strategy in improving Village Native Income (PAD) through the means of waterfall attractions that is by maintaining the environment by keeping the waterfall clean so that the waterfall is maintained beauty and environment, Improving facilities in the tourist attraction area can cooperate with the government such as making rest facilities for visitors and businesses for the community, Urging the community to help cooperation in terms of preserving the environment such as greening and prohibiting the felling of trees, Making stalls selling food and drinks and opening souvenir shops in the tourist attraction area, Doing promotions by the management can be from social media such as instagram, facebook, and websites as well as from word of mouth promotion, Widening the road and giving fences on the edge of the ravine to make it safer for visitors.Keywords: Government Strategy, Village Native Income (PAD), Tourism Object Development
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2016-2020 Muhamad Alam Subayin; Noor Shodiq Askandar; 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

This study aims to analyze the factors that affect earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020. The variables used are earnings management as the dependent variable. And five of other variables such as leverage, company size, KAP size, institutional ownership and managerial ownership as independent variables. The population used in this study were 30 food and beverage sub-sector companies listed on the IDX 2016-2020. While the sample used is 14 companies that have been selected using a purposive sampling method with certain criteria. This study uses multiple linear regression analysis with the SPSS software. The results obtained from hypothesis testing are leverage, company size, KAP size, institutional ownership and managerial ownership simultaneously have a effect on earnings management. While partially, leverage and firm size have a significant negative effect on earning management, managerial ownership has a positive effect on earnings management. KAP size and institutional ownership have no effect on earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020.Keywords: Earnings management, leverage, company size, KAP size, institutional ownership and managerial ownership.
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA JURUSAN AKUNTANSI BERKARIR DI BIDANG PERPAJAKAN (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang) Miftakhul Ayu Anggraeni; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (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 effect of perception and motivation on the interests of students majoring in career accounting in taxation. The population in this study were students of the Accounting Study Program Faculty of Economics and Business Malang Islamic University class of 2016. The sample was selected using purposive sampling and obtained 171 students based on criteria. This study uses multiple linear regression models. The results of this study indicate that perception and motivation influence the interests of the career in taxation. Perception has a positive effect on career interests in the field of taxation. Motivation has a positive effect on career interests in the field.Keywords: Perception, Motivation, and Career Interest
PENGARUH RELIGIUSITAS, STATUS SOSIAL EKONOMI, LOVE OF MONEY DAN GENDER TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Kasus di satu PTN dan dua PTS di Malang) Ulfa Kasanatul Munawaroh; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to see the influence of religiosity, socioeconomic status, love of money, and gender on the ethical perceptions of accounting students. In this study, the authors took a sample of active students of accounting study program class of 2016, faculty of economics and business, Malang Islamic University, Malang State Islamic University Maulana Malik Ibrahim and Malang Muhammadiyah University, accounting students who have taken business and professional ethics courses. The analysis method used is multiple linear regression. Based on the results of the tests that have been done, that the variables of religiosity, socioeconomic status, love of money and gender affect the ethical perceptions of accounting students at the Islamic University of Malang, the State Islamic University of Maulana Malik Ibrahim Malang and the University of Muhammadiyah Malang. The results partially show that the variable of religiosity has a positive effect on the ethical perceptions of accounting students, socioeconomic status has a negative effect on ethical perceptions of accounting students, love of money has a negative effect on ethical perceptions of accounting students and gender has no effect on ethical perceptions of accounting students.Keywords: Religiosity, Socio-Economic Status, Love of Money, Gender, Ethical Perception.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI RETURN SAHAM DI MASA PANDEMI COVID-19 PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Nadya Danah Sabbita; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Stock Return is the return or yield on shares that have been invested by investors, can be in the form of dividends or capital gains.  Stock returns are used as a reference and consideration for investors before making investment decisions.  Many factors affect stock returns, one of which is financial ratios that can be seen through liquidity ratios, solvency ratios, and profitability ratios.  Analysis of the factors that affect stock returns during the Covid-19 pandemic in banking companies listed on the IDX.  The purpose of this study was to determine the effect of liquidity ratios, solvency and profitability on stock returns of banking companies during the COVID-19 pandemic, either simultaneously or partially.  The type of method used in this research is correlative research with a quantitative approach.  The data used are secondary data with a research period of 1 year.  The population in this study are banking companies listed on the IDX.  The sampling technique used purposive sampling method and obtained 19 companies with a total sample of 76 using quarterly financial statements.  Data analysis used multiple linear regression analysis, while data processing used IBM SPSS 22. The results of this study indicate that the liquidity ratio as measured by the cash ratio has a significant negative effect, and the solvency ratio as measured by the debt to equity ratio has no effect on stock returns, while  profitability ratios as measured by return on assets have a significant effect on stock returns.Keywords : stock return, liquidity ratios, solvency ratios, profitability ratios
ANALISA KELAYAKAN USAHA PENGGILINGAN PADI “SRI REZEKI“ DI DESA SUMBERAGUNG KABUPATEN BANYUWANGI Ida Rosinta; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (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 feasibility of the Rice Milling Business in Sumber Agung Village, Banyuwangi Regency. This research is a research with qualitative data, the data used are primary data and secondary data. Business feasibility analysis in this study uses Benefit Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), and Break Event Point (BEP.  Data was collected using the methods of observation, interviews, and documentation. The results of this study are based on the B/C Ratio indicator with the results of 2.57 that the Sri Rezeki milling business is profitable, based on the NPV with the results of 386,013,739, the Sri Rezeki business is feasible to operate, based on the IRR with the results of 22.3%, the business is feasible to operate. cultivated, and based on BEP with a result of 149.69, the business is in a profitable position. So overall that Sri Rezeki's rice milling business is feasible to run.Keywords : Benefit Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), Break Event Point (BEP)
Analisis Pengaruh Pendidikan Dan Pelatihan Terhadap Tingkat Pemahaman Akuntansi Sektor Publik pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bima NTB Titian Khairat; Maslichah Maslichah; Dwiyani Sudaryanti
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

This study aims to determine the effect of education and training on the level of understanding of public sector accounting. The population in this study were employees of the regional financial and asset management agency (BPKAD) Bima City, NTB. The population in the study were 70 employees of the Regional Financial and Asset Management Agency of the City of Bima, NTB. This study uses saturated sampling, where members of the population are used as samples. The data used is primary data. While the analysis technique used is multiple linear regression analysis. The result of this study is that education and training simultaneously affect the level of understanding of public sector accounting. While partially education and training affect the level of understanding of public sector accounting.Keywords : Education, training and level of understanding of public sector accounting
PENGARUH PENERAPAN GOVERNMENT ACCOUNTING STANDARD, PEMANFAATAN TEKONOLOGI INFORMASI, DAN INTERNAL CONTROL SYSTEM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah Kecamatan Pakis) Dina Riski Hartanti; Noor Shodiq Askandar; 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 study is aimed at examining government accounting's influence on government accounts, information technology, and internal control system on the quality of the regional financial reports. The study USES an adhesive sampling method, the number of samples in the study are 63 properties of the region working in the village office of ferns. Hypothetical testing on this research using linear regression. According to our t-test results it has been showing significant influence between the government's accounting variabels and the internal control system, the information technology has not significantly affected them. And test f shows a Shared effect on the quality of the local government financial statements. It means that the highest rate of applications for government accounts, information technology, and internal control systems, will be able to produce high-quality accounts.Keywords: Quality of local government financial statements, Government accounting, information technology, And the internal control system.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP HUBUNGAN PERENCANAAN PAJAK, PROFITABILITAS, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2017-2019) Erin Yuniar; 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

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Abstract

The purpose of this study was to see whether there is an effect of managerial ownership on tax planning, profitability and deferred tax expense on earnings management. The population of this research is food and beverage companies listed on the IDX in 2017-2019. The sampling technique used purposive sampling and found 15 companies that match the criteria. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results of deferred research show that managerial owners are not able to moderate the relationship between tax planning, profitability, and deferred tax expense on earnings management. Keywords : Managerial Ownership, Tax Planning, Profitability, Deferred Tax Expense, Earnings Management
Efektivitas dan Efisiensi Penggunaan Sistem Syncore dalam Menyajikan Laporan Keuangan (Studi Kasus di Puskesmas Kalangsari) Dwi Atika Santya Putri; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze the effectiveness and efficiency of the Syncore system in presenting financial reports. The research method used in this study is a qualitative method with the data source used being primary data and data collection techniques through joint interviews with direct users of the Syncore system, namely the Treasurer at the Kalangsari Health Center, Karawang Regency. The analytical method in this study uses descriptive and triangulation methods in order to achieve the validity of the data from the interview results.Based on the overall results of interviews with the Treasurer, Head of administration, and Head of the Kalangsari Health Center, as well as one of the employees at PT Syncore Indonesia regarding indicators for measuring the effectiveness and efficiency of a system against the Syncore system, the results obtained from this study describe that the indicators for measuring both effectiveness and efficiency are in accordance with user needs. Therefore, it was concluded that the use of the Syncore system in presenting financial reports has been effective and efficient at the Kalangsari Health Center.Keywords: Effectiveness, efficiency, Syncore system, financial reports, public health centers BLUD
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