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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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Pengaruh Return on Equity (ROE), Net Profit Margin (NPM) Dan Return on Assets (ROA) Terhadap Harga Saham yang Terdaftar dalam Indeks Emiten LQ45 Periode 2019-2021 Riyan Hariyadi; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine and analyze the simultaneous and partial effect of Return On Equity (ROE), Net Profit Margin (NPM) and Return On Assets (ROA) from the stock costs of organizations remembered for the LQ45 Record during the 2019-2021 period. The location of this study can be viewed on the Indonesian Stock Exchange (idx.co.id) website. This is a quantitative study where data is obtained by downloading data from the financial reports of companies in the LQ45 index for the 2019-2021 period. The sampling technique in this study used purposed sampling technique with certain considerations. Based on these criteria, the number of issuers is 29. Data were analyzed using various linear regression tests, autocorrelation tests and determination tests. Given the consequences of examining the information, the consequences of the F test show the same time Return On Equity, Net Profit Margin and Return On Assets affect stock costs in organizations recorded in the LQ45 list for the 2019 - 2021 period. Furthermore, the results of the t test show that Return On Equity (ROE) has a significant positive effect on stock prices in companies listed in the LQ45 index for the 2019 – 2021 period. Net Profit Margin (NPM) and Return On Assets (ROA) have no significant positive effect on stock prices in companies listed in the LQ45 index 2019 – 2021 period. The score of the determination test show that the percentage is 68.7%, where share prices can be influenced by Return On Equity, Net Profit Margin and Return On Assets. For investors, it is better if before investing in an investor company, examine further related to the financial situation of a company so that the company will not be disadvantaged even if the company can’t achieve the return on investment that investors expect .Keywords: Stock price, return on equity (ROE), net profit margin (NPM) and return on assets (ROA).
Pengaruh Kewajiban Kepemilikan NPWP, Pemahaman Perpajakan, Kesadaran Wajib Pajak Pribadi Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Utara) Khotifah Ayu Febriyanti; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research answers the problem of factors that influence taxpayer compliance consisting of the variable obligation to own TIN, understanding of taxation, and awareness of taxpayers for WPOP in the KPP Pratama area of North Malang. This research is quantitative research using primary data. Primary data was obtained from a questionnaire that was measured using a Likert scale. Ninety-five respondents were obtained based on the slovin formula method. Data analysis using multiple linear regression models. This study shows that the obligation to own a TIN does not affect individual taxpayer compliance. In contrast, understanding of taxation and awareness of personal taxpayers has a positive and significant effect on individual taxpayer compliance.Keywords: NPWP, Understanding of taxation, awareness, compliance
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Malang Utara Hasbi Maftuh Ardiansyah; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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An increase in state revenue from the taxation sector as a source of financing that is still possible, based on the number of tax payments from year to year, is expected to increase in view of the increasing population. One type of tax that is a source of revenue is income tax. Income tax is a type of subjective tax that is obligated to be attached to the tax subject concerned. Taxpayer Awareness, Tax Sanctions, Tax Knowledge, and tax authorities play a very important role in the success of a taxation. The population in this study are individual taxpayers who are registered at KPP Pratama Malang Utara. Sampling in this study using the slovin formula. 99 data were used and processed using SPSS 29.0 for windows. The results of this study indicate that taxpayer awareness has an effect on income tax receipts, tax sanctions have an effect on income tax receipts, tax knowledge on income tax receipts, and tax authorities have no effect on income tax receipts.Keywords: Income tax, tax sanctions, tax knowledge, tax understanding, and tax authorities
Analisis Kinerja Keuangan Dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Pertumbuhan Selama Pandemi Covid-19 pada Pemerintah Kantor Desa Muangan Kabupaten Sumenep Madura Devi Irmalasari Assyaffanah; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Analysis of Financial Performance in Managing Village Fund Allocations Based on Effectiveness Ratio and Growth Ratios during the Covid-19 Pandemic in the Government of the Muangan Village Office, Sumenep Regency. This study aims to understand and analyze good financial performance in managing village fund allocations based on effectiveness ratios and growth ratios at the Muangan Village Office, Sumenep Regency. The type of research used in this research is descriptive quantitative. The data processed is a financial report on village fund allocation in the village income and expenditure budget for the 2018-2021 period. Data collection techniques used in this study were interviews, documentation and observation. The analysis technique used in this study uses the formula: Effectiveness Ratio and Growth Ratio.The results showed that the financial performance of the Muangan Village Government based on the effectiveness ratio was categorized as effective, because the percentage was above 90%, namely 100%. Meanwhile, the ratio of income and spending growth is categorized as low because the percentage is still below 25%. Comparison of financial performance in managing village fund allocations before Covid-19 and when Covid-19 occurred, namely in the decrease in the budget received by villages due to cuts in APBN funds channeled to social and health funds. So that income and expenditure growth decreased when the Covid-19 occurred.Keywords: Financial performance, effectiveness ratio and growth ratio.
Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan Pada UMKM (Studi Kasus Industri Permen Lolipop Kecamatan Lowokwaru Kota Malang) Dewi Amelia; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research aims to analyze the application of accounting standards for Micro, Small and Medium Entities (SAK-EMKM) in presenting financial reports at Lollipop Candy Shop MSMEs in Lowokwaru sub-district. The research method uses a qualitative approach with a field study type of research while the research subjects are MSME Lollipop Shop business actors using primary data sources in the form of interviews and observations as well as secondary data sources in the form of documentation and several financial records of Lollipop Shop MSMEs as well as data analysis carried out through stages of data collection, data reduction, data presentation and conclusion drawing. The results of the research stated that Lollipop Shop MSMEs had recorded several simple financial reports including recognition, measurement, presentation and disclosure, but Lollipop Shop MSMEs in Lowokwaru District as a whole stated that they were not aware of the existence of the new financial accounting standard, namely SAK-EMKM.Keywords : Financial report, SAK EMKM, micro business
Pengaruh Good Corporate Governance (GCG), Profitabilitas dan Leverage Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2018-2022) Nurul Yuniarti; Maslichah Maslichah; Afifudin Afifudin
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 aims to determine the effect of Good Corporate Governance (GCG), profitability and leverage on company value. This research is a quantitative research using secondary data. In this study there were 191 populations where there were only 20 populations that fit the criteria. The sampling method in this study is purposive sampling with judgement sampling type, data collection in this study is carried out with documentation, the technique used in this study is multiple linear regression with the help of SPSS. Based on partial testing, it can be seen that good corporate governance (GCG) does not have a positive and significant effect on company value, while profitability and leverage have a positive and significant effect on company value. Keywords: Good corporate governance (GCG), profitability, leverage, corporate value.
Pengaruh Pemahaman Perpajakan, Tingkat Pendidikan, Tingkat Pendapatan Terhadap Kepatuhan Pendaftaran Nomor Pokok Wajib Pajak Nia Audina; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Currently, almost many employers require their employees to have a NPWP to facilitate tax administration. Having a NPWP will make it easier for us to handle administrative requests like at a bank. Several banking institutions currently require the entry of a NPWP number as one of the main requirements or supporting documentation requirements in the administration process. The aim of this research is to determine the effect of understanding taxation, education level, income level on NPWP registration compliance at the Muhammadiyah University of Malang. The type and source of data used in this research is primary data, using quantitative data. Sampling in this study was carried out using the Slovin technique. Understanding of taxation, level of education, level of income have a significant effect on Taxpayer Identification Number Registration Compliance, obtaining an F value of 5.344 with a significant value of 0.002 which is smaller than 0.05.Keywords: understanding of taxation, education level, income level, NPWP registration compliance.
PERAN UNITED NATIONS DEVELOPMENT DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) BIDANG PERDAMAIAN, KEADILAN, DAN KELEMBAGAAN YANG KUAT DI INDONESIA Agnes Indriani Hasanah; Hayat Hayat; Suyeno Suyeno; Taufiq Rahman Ilyas; Afifudin Afifudin
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 2 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i2.1187

Abstract

This research aims to explains the method used to analyze the implementation of the United Nations (Department of Economic and Social Sustainable Development) program in achieving the Sustainable Development Goals (SDGs), which is the global development agenda agreed upon by 193 UN member countries in 2015. The research method used is Systematic Literature Review (SLR), which involves the systematic identification, evaluation, and interpretation of evidence contained in scientific literature to answer specific research questions. The results of this research will help Indonesia achieve the SDGs in the fields of peace, justice and strong institutions, which is goal number 16 of the 17 SDGs goals. UNDP programs in Indonesia have an important role in supporting the achievement of the SDGs in the areas of peace, justice and institutions through various initiatives and projects that are in line with national and regional priorities. However, as the implementation of its programs is faced with various challenges and obstacles, such as the complexity of problems in the fields of peace, justice and institutions, lack of resources and uncertainty in funding. Efforts continue to be made to find innovative solutions and obtain further support from relevant parties
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