Article Per Year (5 Year)
p-Index From 2021 - 2026
16.271
P-Index
This Author published in this journals
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

Published : 88 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 88 Documents
Search

 1   2   3   4   5 
PENGARUH TINGKAT PENDIDIKAN PEMAHAMAN AKUNTANSI DAN SKALA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM (Studi Pada UMKM di Sentra Tempe dan Keripik Tempe Sanan Kota Malang) Lisa Mujianti; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.815 KB)

Abstract

This study aims to determine the effect of the variable of education level, accounting understanding, and business scale on the quality of financial reports in Tempe and Sanan Tempe in Malang City. The method in this research is quantitative research. This study uses primary data. The scale used in the questionnaire is the likert scale and nominal. The population in this study is MSMEs located in the Sanan Region of Malang City, a total of 262 MSMEs. The sampling technique used is purposive sampling. So that obtained a sample of 57 respondents. The research data was processed by using multiple linear regression analysis with the help of SPSS version 25 for windows. The results of the research show : 1) education level has a significant effect on the quality of MSMEs financial reports. 2) understanding of accounting has a significant effect on the quality of MSMEs financial reports. 3) business scale has a significant effect on the quality of MSMEs financial reports.Keywords : Education Level, Accounting Understanding, and Business Scale
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Sari Lestari; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.483 KB)

Abstract

The purpose of this study is to analyze the audit committee, the composition of independent commissioners and institutional ownership partially affect earnings quality, analyze the audit committee, the composition of independent commissioners and institutional ownership simultaneously affect earnings quality and analyze earnings quality affect firm value. The type of research applied in this research is research with a quantitative approach. The type of data used in this research is secondary data. The population used in this study is the annual report of manufacturing companies listed on the IDX in 2016-2018. The data analysis technique used multiple linear regression with F and t tests. Based on the results of the research and discussion that have been carried out, the following conclusions can be drawn: The audit committee, the composition of independent commissioners and institutional ownership partially affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. The audit committee, the composition of independent commissioners and institutional ownership simultaneously affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. Earnings quality has an effect on firm value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018.Keywords: audit committee, composition of independent commissioners, institutional ownership, earnings quality and firm value
DETERMINAN PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Empiris Pada Mahasiswa Akuntansi Unisma dan UIN Malang) Lisdiana Lisdiana; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.879 KB)

Abstract

This research was conducted with the aim of knowing the determinants of student academic fraud behavior through the variables of pressure, opportunity, rationalization, ability and competitiveness. The population of this study were students majoring in accounting, Islamic University of Malang and UIN Malang class of 2018. The sample determination used the Slovin formula and the number of respondents was 82 students. This research uses multiple linear regression model. The results showed that pressure, rationalization and competitiveness had no effect on students' academic fraud behavior.  Meanwhile, opportunity and ability have a positive effect on student academic fraud behavior.Keywords: academic fraud behavior, pressure, opportunity, rationalization, capability, competitiveness
ANALISIS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA DESA (Studi Kasus Desa Patengteng Kecamatan Modung Kabupaten Bangkalan) Masrurotul Jannah Ferdiana; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.998 KB)

Abstract

The purpose of this study was to determine and analyze the application of accounting systems and procedures in managing village funds. The case study in this research is Patengteng Village, Modung District, Bangkalan Regency. This research is primary data research, data collection method using interview and communication technique. This research is a research with a qualitative approach, this study uses the Snobol sampling method and the sample used in this study is 7 Hamlets. The results of this study are 1) At the planning stage, Patengteng village in Modung District, Bangkalan Regency has implemented the planning as stated in Permendagri No. 113 of 2014. At the village fund planning stage, the village government invites the Patengteng village community in development planning. 2)At the stage of implementing the development of the Patengteng village in Modung District, the government as much as possible carries out village development in accordance with the planning and makes openness to the community.3) Then at the administrative stage there is a discrepancy with Permendagri No. 113 of 2014. In Permendagri the village treasurer is required to record cash receipts and disbursements himself, but the treasurer in Patengteng village does not record all cash receipts and disbursements recorded in the receipt but is assisted by the secretary in the recording process so there may be an element of suspicion.4) At the reporting stage it is not in accordance with Permendagri No. 113 of 2014. In Permendagri, the village treasurer should record cash receipts and disbursements himself, but the treasurer in Patengteng village in the recording process is assisted by the Secretary, so there is a suspicion that there is fraud in the recording, so training is needed for the treasurer. 5)The last stage of accountability in Patengteng Village is not in accordance with what is stated in Permendagri No. 113 of 2014. that in the village fund accountability report in Patengteng village there is no information to the community every three months it should be.Keywords: System Implementation, Accounting Procedures, Village Fund Management.
Pengaruh Pengetahuan Perpajakan, Pemahaman Pajak, Kesadaran Wajib Pajak, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pelaku UMKM yang Terdaftar di KPP Pratama Batu) Firda Hidayatul Fadillah; Afifudin Afifudin; Irma Hidayati
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 (235.755 KB)

Abstract

One of the tax revenues in Indonesia comes from the Micro, Small and Medium Enterprises (MSMEs) sector. But the low level of compliance of taxpayers in fulfilling their tax obligations. In this case the government gives full trust to taxpayers to calculate, pay and report their own taxes. This study aims to determine the effect of tax knowledge, tax understanding, taxpayer awareness, and tax authorities on MSME taxpayer compliance. The population of this study is MSME taxpayers who are registered at KPP Pratama Batu. This study used a purposive sampling technique for sampling. A total of 95 questionnaire data were obtained and processed with SPSS 29.0 for windows. The results of this study indicate that knowledge of taxation has a positive effect on MSME taxpayer compliance, tax understanding has a positive effect on MSME taxpayer compliance, taxpayer awareness has a positive effect on MSME taxpayer compliance and tax authorities services have no effect on MSME taxpayer compliance.Keywords: MSMEs, tax knowledge, tax understanding, taxpayer awareness, and tax authorities
ANALISIS PENERAPAN SAK ETAP PADA BADAN USAHA MILIK DESA (BUMDes) (Studi Kasus Pada Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus Desa Pandesari Kecamatan Pujon Kabupaten Malang) Sofyan Sauri; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.344 KB)

Abstract

Badan Usaha Milik Bersama (BUMDesMa) is a business entity that is expected to be able to assist residents in meeting the needs of villagers, and is also accepted as a business opportunity or to increase employment and increase knowledge of rural residents, and also as a forum for rural community economic activities. So that Badan Usaha Milik Desa Bersama (BUMDesMa) is obliged to present open financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This research has the aim of looking at the application of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the presentation of the financial statements of Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus. The type of this research is a qualitative descriptive method and only describes the results of interviews conducted at Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus. From this study, the researchers found that Badan Usaha Milik Desa Bersama (BUMDesMa) Bagus had implemented the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).Keywords: SAK ETAP, BUMDesMa
PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA Windasari Windasari; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.407 KB)

Abstract

The variables used in this study are the audit committee and external audit. The purpose of this study was to determine the effect of the audit committee and external audit on earnings management, to determine the effect of the audit committee on earnings management, and to determine the effect of external audit on earnings management. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX). While the sample in this study are companies engaged in non-financial industries. The sampling technique used in this study is a method with a purposive sampling approach. The data collection method used in this research is the documentation method because the data is in the form of secondary data. The data analysis method used in this study uses correlation and regression analysis methods to analyze the relationship and influence between variables in inferencial statistics. The results of this study are that the audit committee variable (X1) and external audit (X2) jointly affect earnings management, the audit committee (X1) has no significant effect on earnings management performance and external audit (X2) has a significant effect on earnings management.Keywords: Audit committee, external audit and Earnings Management
PENGARUH KEPEMIMPINAN KEPALA DESA DAN KESADARAN MASYARAKAT TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Kasus Pada Kelurahan Desa Permanu Kecamatan Pakisaji Kabupaten Malang) Sindi Kurniawati; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.364 KB)

Abstract

The purpose of this study was to determine the influence of village head leadership, public awareness of community compliance in paying land and building taxes. The research method used is quantitative research with published data collection techniques such as 5 to people who are taxpayers on land and buildings in Permanu Village, Pakisaji District, Malang Regency and for data analysis methods using multiple linear regression. In this study using a sample of 97 based on calculations using the Slovin formula. From the results obtained, researchers can prove that there is a simultaneous and simultaneous influence between the leadership of the village head, public awareness of community compliance in paying land and building taxes in Permanu Village, Pakisaji District, Malang Regency. Keywords: Village Head Leadership, and Community Awareness, Community Compliance.
ANALISIS DAMPAK COVID-19 TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN LQ-45) Dita Dieni Khoirunisa; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.816 KB)

Abstract

This research was conducted to analyze how the impact before and after the emergence of Covid-19 on the return of shares in LQ-45 companies. Samples from this study are companies included in Lq-45. Sampling in this study using purposive sampling techniques by setting several criteria. This research is focused on the window period of 3 days before and 3 days after the entry of Covid-19, namely on March 2, 2020. The paired sample t-test test was used as an analysis of the data of this study. From the research that has been done it is known that there is no impact resulting from the presence of Covid-19 it is known from the value of sig (2-tailed) of 0.644.where sig (2-tailed) > 0.05 then  accepted and rejected.Keywords: Covid-19, Return, Lq-45, Event study.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Ketepatan Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021 Eka Novia; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.573 KB)

Abstract

This research was conducted at a manufacturing company with the method used in the research is a quantitative method using logistic regression analysis test, regression model feasibility test, overall regression model test, coefficient of determination and wald test. The purpose of this study was to analyze the effect of profitability, company size, and company age on the accuracy of financial reporting. The dependent variable is the accuracy of financial reporting. by using a purposive sampling sample of 66 manufacturing companies. Processed using SPSS with the results of research on profitability does not affect the accuracy of financial reporting with a significant value of 0.260 greater than 0.05, company size has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.004 less than 0.05, age the company has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.028 less than 0.05.Keywords : Profitability, company size, company age, accuracy of financial reporting.
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