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All Journal Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Afifudin Afifudin
Universitas Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH LITERASI KEUANGAN SYARIAH DAN RELIGIUSITAS PADA MINAT MENABUNG DI BANK SYARIAH ( STUDI KASUS MAHASISWA FEB PERBANKAN SYARIAH UNIVERSITAS ISLAM MALANG ) Dandi M Ilham; Afifudin Afifudin; Arista Fauzi Kartika Sari
El-Aswaq: Islamic Economics and Finance Journal Vol. 3 No. 2 (2022): El-Aswaq
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the Analysis Of the Effect Of Sharia Financial Literature and Religiosity on interest in saves in Sharia Banks ( Case Study of FEB Sharia Banking Students in Malang Islamic University ). This type of research is quantitative research In this study the samples taken were Students Of FEB Sharia Banking University Islamic Malang, with a total of 100 students. Taking the number of samples using purposive sampling technique to get respondents. The analytical tool used is multiple linear regression analysis using SPSS. The results showed that the sig value was 0.000 and 0.000 <0.05, meaning it means that H1a and H2b are accepted. This means that the independent variable has a positive and partially significant effect on the interest in saving the dependent variable. This means that with the influence Of Islamic Financial Literacy and Religiosity in FEB Students Of Sharia Banking, Islamic University Of Malang
Pengaruh Rasio Rentabilitas, Profitabilitas, dan Rasio Aktivitas Terhadap Kinerja Keuangan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Ana Adinda Sofiyah; Afifudin Afifudin; Siti Aminah Anwar
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

The company's financial performance is one of the factors seen by potential investors, where healthy and efficient financial performance will result in the company obtaining high profits (profits). then the tool commonly used is the financial ratio. The purpose of this study was to determine the effect of profitability, profitability, and activity ratios on financial performance in manufacturing companies listed on the IDX from 2019-2021. The types and sources of data used in this study are secondary data, using a quantitative approach which is an empirical research, sampling in this study was carried out using purposive sampling technique. Profitability, Profitability, and Activity Ratios have a positive and significant impact on financial performance, the F value is 133.738 with a significant value of 0.000, which is smaller than 0.05.Keyword: Profitability ratios, profitability ratios, activity ratios, financial performance 
PENGARUH KREATIVITAS DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Safitri Tasidjawa; Moh. Amin; Afifudin Afifudin
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

Entrepreneurs can play a significant role in realizing the quality of society and the nation, one of which is instilling an entrepreneurial spirit and spirit. In addition to creativity, another factor that influences interest in entrepreneurship is entrepreneurship motivation because interest in entrepreneurship without motivation will not work in accordance with the abilities of an entrepreneur. interest in starting a business. So the main problem in the world of entrepreneurship (entrepreneurs) faced by someone is the lack of management experience or weak decision-making abilities are the main problems of business failure. Based on the above background, the importance of creativity and entrepreneurial motivation is one of the efforts to increase student interest in entrepreneurship. The focus of this research, especially students of the Faculty of Economics and Business, Islamic University of Malang, is expected to be able to shape the mindset, attitude, and behavior to become an entrepreneur (entrepreneur) so as to direct them to choose entrepreneurship as a career choice. Keywords: creativity, motivation, interest in entrepreneurship
Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filling Sebagai Sarana Pelaporan SPT (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Selatan) Ardila Kurnia Susanti; Afifudin Afifudin; Umi Nandiroh
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 factors that influence the intention to use e-Filling by individual taxpayers using the TAM modification approach. Sampling in this study using the slovin formula. This study uses primary data by distributing questionnaires directly to 98 individual taxpayers who are registered at KPP Pratama Malang Selatan. The analytical method used is path analysis with the help of SmartPLS 3. The results show that perceived usefulness and perceived ease of use  have a positive and significant effect on interest in using e-Filling.Keywords: Perceived usefulness, perceived ease of use, interest in using e-filling
PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN SAHAM SELAMA PANDEMI COVID-19 PADA PERBANKAN YANG TERDAFTAR DI BEI Kurniawati Widi Pratiwi; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to explain the impact of bank health on stock returns during the COVID-19 pandemic in banks listed on the IDX. Using indicators of capital adequacy ratio (CAR), return on assets (ROA), operating income from operating expenses (BO/PO), and non-performing loans (NPL). The data used is secondary data obtained from the Investment Gallery, Faculty of Economics and Business, Islamic University of Malang and the official website www.idx.co.id. Sampling was done by using purposive sampling method. The sample of this survey is 27 public banking companies in three quarters. So that obtained a total of 81 samples. The results of this study indicate that the CAR and ROA variables partially have a positive and significant effect on stock returns. BO/PO has a significant negative effect on stock returns. Non-performing loans, on the other hand, do not affect stock returns.Keywords: bank’s health rate; stock return
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH TERHADAP PREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) M. Jauhar Robani; Anik Malikah; Afifudin Afifudin
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 research was conducted with the aim of knowing the effect of gross profit, operating profit and net profit on the prediction of future cash flows either simultaneously or partially. manufacturing companies listed on the Indonesia Stock Exchange. The data source can be obtained from the Indonesia Stock Exchange website namely www.idx.co.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method in this study was using purposive sampling method with a total sample of 47 manufacturing companies. The results showed that simultaneously gross profit, operating profit and net profit simultaneously had a significant effect on predicting future cash flows with an F test value of 84.981 and a significance value of 0.000. Partially, a). Gross profit is influential in predicting future cash flows with the value of Sig. 0.000 < 0.05. b). Operating profit has an effect on predicting future cash flows with the value of Sig. 0.000 < 0.05. c). Net income is influential in predicting future cash flows with the value of Sig. 0.000< 0.05.Keywords: gross profit, operating profit, net profit and cash flow.
PENGARUH E-COMMERCE DAN E-BUSSINES DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA PADA KALANGAN MAHASISWA FEB UNISMA Nuris Shobach; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study discusses the influence of e-commerce and e-business in decision making for entrepreneurship. The type of data in this study is quantitative. The sampling method used the slovin formula with the data collection method using a questionnaire via google form. The population in this study were students of the Accounting Department, Faculty of Economics and Business, Islamic University of Malang, namely active students from the 2017 – 2019 class of 780 students who had taken entrepreneurship and AIS courses. The results of this study indicate that e-commerce has an effect on entrepreneurial decision making and e-business has an effect on entrepreneurial decision making. While the two variables simultaneously show a significant influence on decision making for entrepreneurship.Keywords: E-commerce, E-bussines, Entrepreneurship, decision making.
Analis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada Lembaga Pendidikan (Studi Kasus Madrasah Aliyah Negeri 1 Malang) Muhammad Hatta Bahdiar; Noor Shodiq Askandar; Afifudin Afifudin
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 use of cash in madrasah operations is very easy to be misappropriated or misused. The occurrence of fraud needs to be prevented by having a system that supports cash transactions. The purpose of this study was to analyze the effectiveness of the accounting information system for cash receipts and disbursements at MAN 1 Malang.The researcher used a qualitative descriptive method to determine the effectiveness of the accounting information system on cash receipts and disbursements at Madrasahs which included cash receipts and disbursements at Madrasah Aliyah Negeri (MAN) 1 Malang. This study uses internal data. The collection technique uses documentation and interviews. The steps of data analysis in this research are: (1) reducing data (data reduction), (2) presenting data (data display), (3) drawing conclusions (conclusion drawing).The results showed that the accounting information system at MAN 1 Malang using the JIBAS application was considered effective and provided many conveniences for the madrasa in terms of cash receipts and disbursements. Cash receipts with the JIBAS application begin with an accounting account code, then enter the types of receipts, after that enter receipt transactions for the current financial year, this receipt produces cash receipts reports in the form of: payment reports per class, payments per student, student payments in arrears, payment per group of prospective students, payment per prospective student, payment of prospective students who are in arrears, recapitulation of receipts, recapitulation of student arrears, cash receipts and receipts journal.In terms of cash disbursements, the use of the JIBAS accounting information system is also considered effective. Cash disbursement at MAN 1 Malang starts from the accounting account code and then the types of expenses and continues with expense transactions consisting of: expense transactions, search for expense data and expense journals.Keywords: Accounting information system, revenue, expenditure.
PENGARUH ZAKAT DAN IMPLEMENTASI SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN SYARIAH (Studi Kasus Pada Perbankan Syariah Indonesia Periode Tahun 2017-2020) Hairul Hairul; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (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 zakat and corporate social implementation on corporate financial performance in Islamic banking in Indonesia for the period 2017 – 2020 simultaneously and partially. The population and sample in this study are 14 Islamic Commercial Banks. In this study using method multiple linear regression analysis. The results show that: (1) Zakat as a corporate social implementation has a simultaneous effect on the financial performance of Islamic banking companies in Islamic banks in Indonesia for the period 2017 – 2020; (2) Zakat has an effect on the financial performance of Islamic banking companies in Islamic banks in Indonesia for the period 2017 – 2020; (3) The implementation of corporate social responsibility has no effect on the financial performance of Islamic banking companies in Indonesia for the period 2017 – 2020. Keywords: Zakat, Corporate Social Implementation, Financial Performance
Pengaruh Pengetahuan Investasi, Return Investasi, Modal Minimal Investasi, dan Gaya Hidup Generasi Milenial Terhadap Minat Investasi Lucky Ayu Damayanti; Nur Diana; Afifudin Afifudin
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 aims to determine how the influence of investment knowledge, investment return, minimum investment capital, and millennial generation's lifestyle on investment interest, either partially or simultaneously. The type of research used in this research is quantitative research with a causal associative approach. The population in this study is the millennial generation among active students of the Accounting Study Program, Faculty of Economics and Business, Islamic University of Malang and State University of Malang. The sampling technique in this research used purposive sampling with a total sample of 100 respondents. The method of data collection in this study used a questionnaire. To process all data or respondents' answers, the researcher used SPSS version 22 statistical tools by going through: validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, simultaneous test (F test), coefficient of determination (R²), and partial test (t test). Based on the results of the simultaneous test (F test) shows that investment knowledge, investment return, minimum investment capital, and millennial generation's lifestyle simultaneously have a significant effect on investment interest. Based on the results of the partial test (t test) shows that investment knowledge has no significant effect on investment interest, while investment returns, minimum investment capital, and millennial generation lifestyle have a significant positive effect on investment interest.Keywords: Investment knowledge, investment return, minimum investment capital, millennial generation lifestyle, investment interest.
Co-Authors Abdul Afrillah Nur Sugeng Ach. Marzuki Fadli Agnes Indriani Hasanah Ahmad Zakqi Dinal Falakh Akbar Akbar Alifa Khairunnisa Ana Adinda Sofiyah Anik Malikah Anindita Palupi Ardila Kurnia Susanti Arista Fauzi Kartika Sari Ary Hutama Putra Asri Nadya Putri Yusuf Ayu Fitri Anggraini Ayu Rahayu Febriyanti Ayunda Anugrah Mustofa A’idatul Khoir Bagus Ainuddin Jarkesi Dandi M Ilham Devi Febryanti Devi Irmalasari Assyaffanah Dewi Amelia Dewi Putri Ariana Diah Wahyuni Diana Amalia Dicke Ratna Puspitasari Dita Dieni Khoirunisa Diyan Naturrohmah Eka Novia Eltari Kusuma Dewi Erdila Prastyaningtyas Fahratun Fahratun Fenua Mustika Kristanti Firda Hidayatul Fadillah Frista Veronica Ghina Abyan Azizah Haris Hairul Hairul Hariri, Hariri Hasan Badilah N Hasbi Maftuh Ardiansyah Hayat Iin Fatmala Ike Anita Inayah Inayah Ira Susanti Irma Hidayati Irvan Rohmat Saputra Ita Mega Wijayanti Jumratih Jumratih Junaidi Junaidi Karisma Karisma Kemal Rahardiansyah Putra Khotifah Ayu Febriyanti Kurniawati Widi Pratiwi Lailatus Shoimah Lalu Perdana Anugrah Hasyim Lindy Aulia Nuryatni Lisa Mujianti Lisdiana Lisdiana Lucky Ayu Damayanti Lulu’ Vionica M. Cholid Mawardi M. Jauhar Robani Maslichah, Maslichah Masrurotul Jannah Ferdiana Mila Karmelia Mochamad Fatich Aruqot Moh. Amin Moh. Amin Muchlisin Danu Wardana Muhamad Salim Muhammad Erdin Riduwani Muhammad Hatta Bahdiar Muhammad Ulil Albab Munifajri Dwi Nurmanto Nia Audina Nila Wardhani Hermianti Putri Noor Shodiq Askandar Nova Eliza Tamaroh Nur Atifa Nur Diana Nur Za’ima Fajria Nuris Shobach Nurul Yuniarti Putri Roifatul Fauziah Qisthi Yoeanda R. Roro Salsabila C.R.F Ramadhani Annisa Hapsari Renita Siswati Riko Henry Pratama Rini Kartikasari Risqi Firda Salsabila Riyan Hariyadi Riza Humayroh Rosyidah Nur Amalina Roudhoh Salsabila Kamaliah Roudhotus Sholihah Sadrin Sadrin Safira Koesherawati Safitri Safitri Safitri Tasidjawa Safrie Wahyu Ramadhan Sari Lestari Siela Saadatul Laili Sindi Kurniawati Siti Aminah Anwar Siti Kamariah Umbu Nay Siti Nur Aisah Siti Wulandari Sofyan Sauri Suyeno Suyeno Syamsul Huda Taufiq Rahman Ilyas Umi Lathifatu Nur Tri Mukti Umi Nandiroh Uswatun Hasanah Mufahharoh Wahyu Zakiyah Faradillah Windasari Windasari Yeni Kurniati Zhulifar Maulana Ibarahim Aziz Zufly Amrullah Hadi