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PENGARUH UKURAN PERUSAHAAN, MARGIN LABA KOTOR, DAN VARIABILITAS PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI) Sendi Betha Oktavianto; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPenelitian ini bertujuan Untuk mengetahui seberapa besar pengaruh variabilitas persediaan terhadap pemilihan metode akuntansi persediaan produksi secara simultan dan parsial. Data yang digunakan dalam penelitian ini adalah data Sekunder, Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek Indonesia sedangkan sampel penelitian yang diambil adalah Perusahaan manufaktur yang terdaftar di BEI tahun 2012-2017, 3.  Perusahaan yang mempublikasikan lengkap laporan keuangan  perusahaan manufaktur yang sesuai dengan variabel yang akan diteliti. Teknik pengambilan sampel dilakukan menggunakan metode purposive sampling. Hasil yang diperoleh Berdasarkan Uji logistic regression variabel Ukuran Perusahaan/Size (X1) tidak berpengaruh terhadap Pemilihan Metode Akuntansi Persediaan (Y), sedangkan variabel Margin Laba Kotor (X2) dan Variabilitas Persediaan (X3) berpengaruh terhadap Pemilihan Metode Akuntansi Persediaan (Y). Kata kunci :Ukuran Perusahaan, Margin Laba Kotor, dan Variabilitas Persediaan ABSTRACTThis study aims to determine how much influence the variability of inventory on the selection of production inventory accounting methods simultaneously and partially. The data used in this study is Secondary data, The population in this study are all manufacturing companies listed on the Indonesian stock exchange while the research sample taken is manufacturing companies listed on the Stock Exchange in 2012-2017, 3. Companies that publish the full financial statements of the company manufacturing in accordance with the variables to be studied. The sampling technique was carried out using a purposive sampling method. The results obtained based on the logistic regression test of Company Size / Size (X1) variables did not affect the Selection of Inventory Accounting Methods (Y), while the Gross Profit Margin variable (X2) and Inventory Variability (X3) affected the Selection of Inventory Accounting Methods (Y). Keywords: Company Size, Gross Profit Margin, and Inventory Variability
PENGARUH KONSERVATISME AKUNTANSI TERHADAP PENILAIAN EKUITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 – 2017) Mukminah Mukminah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis study was conducted to determine the effect of accountingconservatism on the assessment of corporate equity with good corporategovernance as a moderating variable. The study was conducted at amanufacturing company listed on the Indonesia Stock Exchange (BEI).Determination of sample in this research using purposive sampling method. Thetotal sample is 32 companies. Data were analyzed using moderate regressionanalysis (MRA) analysis.The result of research shows that accountancy conservatism hassignificant effect to company's equity valuation, where moderate variable ofmanagerial ownership and number of board of commissioner have no significanteffect. In this research also use Moderate Regression Analysis (MRA) todetermine moderation type in moderation variable, while managerial ownershipand number of board of commissioner is not a kindofquasi moderationvariable.Keywords:Accounting Conservatism, Corporate Equity Assessment, GoodCorporate Governance
TRANSPARANSI PENGELOLAAN PADA LAPORAN KEUANGAN BUMDES TERHADAP LAPORAN ASET DESA (Studi Kasus BUMDES Desa Gunungrejo Kecamatan Singosari) Karlina Apriliasari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to find out how the process of transparency in the management of financial statements owned by BUMDes in reporting village assets. In terms of measurement or from the response of the community. For this study, researchers used an approach using interviews and documentation. The result of this research is that accounting must be carried out transparently in the form of financial statements owned by BUMDes. With this, BUMDes has not been fully transparent in its financial statements. in reporting village assets, the village has reported BUMDes assets in accordance with the guidebook, but BUMDes has not fully implemented transparency to the community.Keywords : LPJ transparency, asset transparency, channeling aspirations
PENGARUH PEMANFAATAN MEDIA SOSIAL, MODAL USAHA, DAN PEMAHAMAN AKUNTANSI TERHADAP KEBERLANJUTAN BISNIS UMKM DI MASA PANDEMI COVID-19 DI KOTA BATU Wahyu Zakiyah Faradillah; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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This study aims to determine the effect of using social media, business capital, and understanding of accounting on the sustainability of UMKM business during the Covid-19 pandemic in Batu City. The independent variable in this study is the use of social media, business capital, and accounting understanding, while the dependent variable is the sustainability of the UMKM business during the Covid-19 pandemic in Batu City. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is primary data with the data collection method in the form of a questionnaire. The population in this study were MSME actors registered at the Office of Cooperatives, Micro Enterprises, Industry and Trade in Batu City. The data collection technique uses the slovin formula. Based on this method, the number of MSME actors used was 100 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 22. The results showed that the variable of social media utilization had a positive and significant impact on the sustainability of MSME business. (0.000 < 0.05), while the business capital variable has no effect on the sustainability of the MSME business (0.569 > 0.05), and the accounting understanding variable has a positive and significant effect on the MSME business sustainability (0.008 < 0.05). Keywords: use of social media, business capital, understanding of accounting, UMKM business sustainability.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP KEINGINAN UNTUK MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Di Universitas Islam Malang Dan Universitas Negeri Malang ) Asril Ainun; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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The purpose of this study was to determine student perceptions of the desire to do whistleblowing. Conducted at the Malang Islamic University and the Malang State University, this study used the Google Form application to distribute questionnaires to collect the required data and information. The independent variables used in this study are Attitudes to Behavior, Subjective Norms, Perceptions of Behavioral Control, Seriousness Levels of Fraud and the Dependent variable, namely Desire. In collecting data, the researcher used purposive sampling technique by determining several criteria by the researcher. Questionnaires were distributed and filled out by accounting students who had taken business ethics courses. The number of questionnaires distributed was 222 and collected as many as 180 respondents who were willing to fill out. The results of this study indicate that Attitude Towards Behavior, Perception of Behavioral Control and Seriousness of Fraud have a significant effect on the desire to do whistleblowing, while Subjective Norms do not significantly affect the desire to do whistleblowing.Keywords: Perception, Attitude to Behavior, Subjective Norm, Perception of Behavioral Control, Level of Seriousness of Cheating, Desire, Whistleblowing.
PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Hijah Maisyarah; Hj. Maslichah Hj. Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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The purpose of this study is to analyze the effect of earnings management and financial performance on the value of companies listed in Indonesia Stock Exchange (BEI) period 2013-2015. Sampling technique used purposive sampling method, which is used as sample in this study as many as 40 Manufacturing companies listed in Indonesia Stock Exchange. After testing the data normality there are 20 outliers with three years of observation, so the sample can be managed only 60 companies. The data used in this research is secondary data. Analysis of research data using multiple linear regression with the help of SPSS 23 program. The results of this analysis indicate that the variable of earnings management has a significant positive correlation to firm value, while the variable of financial performance have a significant negative effect to firm value.
PENERAPAN STANDART AKUNTANSI PEMERINTAH BERBASIS AKRUAL DIBADAN LINGKUNGAN HIDUP PROVINSI JAWA TIMUR Karina Oktavia; 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

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The purpose of this study is to find out how the East Java Environmental Agency has implemented SAP in financial reporting, the East Java Environmental Protection Agency has fully implemented accruals or is still using cash accruals. This type of research is a type of qualitative research, this research was conducted by taking the object of the Accrual Government Accounting Standard Statement applied in the presentation of financial position to the Office of the Environmental Protection Agency of East Java. According to the research results, in the financial statements of the Environmental Protection Agency of East Java Province, Government Regulation Number 71 of 2010 concerning accrual accounting standards has been implemented, and continues to apply cash basis in accrual accounting. This finding is supported by interviews between researchers. and the Head of Accrual Accounting and Financial Reporting of the East Java Provincial Environmental Agency who stated that the East Java Province Environmental Protection Agency has implemented the SAP accrual basis since the enactment of PP 71/2010. In 2015 it was only started entirely thanks to 5 years of training ... Obstacles in implementing Government Regulation Number 71 of 2010 concerning State Accounting Standards, among others, are related to the mastery of information technology, so it is necessary to have training or seminars for employees such as financial staff so that obstacles to the future can be minimized by increasing the performance of employees at the Environmental Agency.Keywords: PP 71, 2010, SAP accrual method.
PENERAPAN MODEL BENEISH M-SCORE DAN ANALISIS RASIO UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Yang Mendapat Suspend Dari BEI Tahun 2018) Yuyun Fadilah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of the Beneish M-Score Model variables from aspects of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI) , Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), Total Accruals to Total Assets (TATA) and Ratio Analysis from aspects of Liquidity Ratios, Profitability Ratios, Activity Ratios, Leverage Ratios to the detection of Financial Report Fraud. The method of data collection is documentation. The sample used was a publicly listed company listed on the Indonesia Stock Exchange 2015-2016 and received suspensions from the Indonesia Stock Exchange in 2018 as many as 32 companies. The results of this study are that publicly listed companies that get suspensions from the IDX in 2015-2016 are classified as manipulators, there are 94.54% and non manipulators 5.46%.Keywords: Beneish M-Score Model, Ratio Analysis, Fraud of Financial Statements.
DETERMINAN MINAT PERILAKU PENGGUNAAN SIA BERBASIS E-COMMERCE (Studi Kasus pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnins Universitas Islam Malang Angkatan 2016 dan 2017) Nurhayati Nurhayati; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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The purpose of this study is to obtain empirical evidence regarding the effect of attitudes, subjective norms, perceived behavior control, trust and structural assurance on e-commerce-based accounting information system. This research was conducted at the Faculty of Economics and Business, Islamic University of Malang. Based on the purposive sampling method, a sample of 83 respondents was obtained. Data were collected using a questionnaire through Google Form, then hypothesis testing using multiple regression analysis. Simultaneously attitudes, subjective norms, perceived behavior control, trust, and structural assurance have an positive effect on the behavior interest of e-commerce-based AIS users, partially attitudes, perceived behavior control, and structural assurance not affect e-commerce-based AIS, whereas subjective normsand trust have a effect on e-commerce-based AIS. Keywords: attitudes, subjective norms, perceived behavior control, trust, structural assurance, and e-commerce.
PENGARUH PENGUMUMAN UPGRADE DAN DOWNGRADE BOND RATING TERHADAP ABNORMAL RETURN SAHAM DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia tahun 2018-2019) Indah Putri Indani; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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This study aims to determine the existence of significant stock abnormal returns around the announcement of bond rating upgrades and downgrades in companies that issue shares and bonds listed on the Indonesia Stock Exchange (BEI) in 2019. Information on upgrading and downgrade bond rating announcements is published by rating agencies, namely PT. Pefindo (PT. Pemeringkat Efek Indonesia). Data collection method used in this study is to use purposive sampling method in order to obtain a total sample of 11 companies. This research is an event study with 11 days of observation period that is 5 days before the announcement, 1 day during the announcement, and 5 days after the bond rating announcement. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that there is no significant abnormal return around the announcement of the bond rating upgrade and downgrade can be seen from the value of t AAR upgrade bond rating of -0.132 and the significance of t 0.898> 0.05, and the value of t AAR downgrade bond rating of 0.326 and Significance results t 0.751> 0.05. Keywords : abnormal return, upgrade bond rating, downgrade bond rating, stock returns, event study
Co-Authors AA Sudharmawan, AA Abaida Zuhri Abd. Goffar Achmad Nursalim Adelia Yohana Meilansari Adhelya Ludfy Pratiwi Afifudin Afifudin Agustin Nilamsari Ahmad Basori Ahmad Khoirul Imaduddin Alfian Ade Putrawan Amalia Maulida Nurissalmah Amin Cahyowati Amin, Muhammad Sirojuddin Andini Hidayati Andre Bayu Pratama Anggia Mandari Valensia Devi Anggrainy, Devy Anindya Nurul Ain Anisa Novianty Wakanno Arista Fauzi Kartika Sari Arum kamawati Ashla Rahmi Tamalla Asniza Afhami Asri Nadya Putri Yusuf Asril Ainun Astri Ridiawati Ayu Febri Citra Pertiwi Ayu Maha Cahyaning Rum Azizih Ayu Rahayu Febriyanti Ayu Via Fitriya A’idatul Khoir Baiq Armiana Malahayati Bilah, Tasya Salsa Brilliant Imani Harlistina Budiarti, Kharisma Wahyu Chofifa, Annisa Noor Chotimatul Hamidah Cynthia Anggraini Muchlaso Darti Wahyuni Desinta Fitria Dewi Dessy Meritha Putri Desy Susilawati Devrynda Bela Anggrayny DEWI DIAH FAKHRIYYAH Dewi Nur Khusniyah Dewi Nurhasana Dian Anjani Dian Anjani Dian Candra Oktavia Dian Novitasari Dian Puspitasari Dian Safitri Dian Syifaul Choirun Nisa Diana Amalia Dina Karima Durrotul Yatimah Dwiyani Sudaryanti Dyah Arini Rudiningtyas Dzurrotun Nasikhah Eka Putri Wahyuningtyas Eka Yuni Wulandari Ela Muliana Elda Prastiwi Elia Nurmala Elva Yuli Ariska Emi Febriani Endang Fitriani Era Perdana Erdila Prastyaningtyas Erfan Efendi Erin Yuniar Erlina Julita Pramesti Erlinliya Motifasari Eva Wulandari Fahira, Diva Faradila Bugis Farhan Alif Wahyudi Farid Saiful Mustakim Farida Diyan Pertiwi Fatin Nabilah Fikria Lailatus Sidqiyah Firdausia Oktaviana Fitri Rizqy Amalia Fitri Veta Viyan Fitri Wirda Zahara Gage Rizaldi Affan Ghafar Ryanjo Ghina Abyan Azizah Haris Gina Kholidayanti Gustamin Abjan Halimatus Sa’diya Halimatus Sholikhah Hamamah Jamaludin Hany Ayu Rahma Maulidya Hariri Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hasan Badilah N Hasbi Nurmalasari M.S Hellamida Fanureka Hidayati, Irma Hijah Maisyarah Ika Zahrotul Jannah Ikbal Hallan Ibrahim Ilham Muhammad Aurum Mulyono Indah Putri Indani Indah Sumayah Gasim Intan Kartikawati Ulfa Irma Hidayati Isrin Hikmayanti Iswatin Lutfi Hasanah Ita Mega Wijayanti Izzatul Aini Januar Romadhona Jumratih Jumratih Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Karina Oktavia Karisma Karisma Karlina Apriliasari Khasanatul Lailiyah Kirana Yuri Aprilia Maharani Dewi Kurniawati Widi Pratiwi Lailatul Badria Lailatul Mutmainnah Laili Septiani Laily Rahmawati Lara Carenina Alhamid Lia Mardiya Ninsih Lilik Rohmaniyah Linda Erika Linda Tri Utami Lisa Yuliana Lita Lada Antana Lulu’ Vionica Lutfi Damayanti Lutfia Faizah Lutfia Fatmawati M. Cholid Mawardi Mahfiro Mahfiro Masdevallia Vasquezii Budia Fii Ahsani MASRIYAH Masriyah Masriyah Mastu’ah Mastu’ah MF. Arrozi Adhikara Mf. Arrozi Adhikara Miftahul Jannah Miftahul Jannah Miftakhul Ayu Anggraeni Mirawati Lompeng MISTIANA MANDASARI Moh. Abdul Azis Mohammad Alfan Syahroni Mohammad Arswenda Putra Atmawiaji Mohammad Naylu Alifi Noor Mohammad Rudi Ariyanto Mokhammad Ali Alfian Ridho Muawanah Muawanah Muhammad Iqbal Achdiyat Muhammad Iswahyudi Muhammad Nur Mufid Muhammad Rifqul Arif Muhammad Rofiudin Muhammad Ulil Albab Muhammad Yusup Hasyim Asngari Muhsi Rosdian Sukmawati Mujizatul Safinaza Mukminah Mukminah Nadya Danah Sabbita Nafa Risky Lestariwati Namira Usman Nanda Dwi Tari Aprillianty Nayong Azhaki Damayanti Na’am Chusaeri Niawati Niawati Nicken Wanda Lorenza Nining Ayu Widiastuti Ninsih, Lia Mardiya Noor, Mohammad Naylu Alifi Normalasari Normalasari Normasari Dwi Purwanti Nova Ardila Nova Eliza Tamaroh Nuansa Risky NUR AINI Nur Ana Berliana Nur Diana Nur Diana Nur Lailatul Jamilah Nurfailah Nurfailah Nurhayati Nurhayati Nurul Hidayati Nurul Indah Q. Muksin Nurul Lifa Apriliya Nurul Mutia Hidayah Nurul Nabilah Nurul Yuniarti Oktaviana, Deva Panetep Bagus Samudra Pinky Anjeli Pratama, Riko Henry Puteri Sari Damayanti Putri Nabilah Putri, Weni Anita R. Triwigati Ningsih Rachmatika, Fera Rafika Nur Laili Rahma Maulidia Rahmania Fitriani Rahmawati, Rahmawati Ramadhania, Eno Dwi Renita Siswati Riko Henry Pratama Riski Amalia Rizal Aji Pamungkas Rohmah, Wahyu Azizatur Rokhmatullaeli Rokhmatullaeli Rr. Febriyanti Arya Kinasih Rum Azizih, Ayu Maha Cahyaning Rya Rahma Lutvitasari Ryansyah Ilham Sasti Sabtian Clara Desya Putri Sadiyah, Chalimatu Safitri Yustisianingsih Saidah, Fadilatul Salsabila, Unik Hanifah Saputri, Agesha Aprilia Diani Sari Faturrohma Sarrah Nikmatul Hidayah Satrio, Al Fatkhan Fajar Sayyi Sayyi Sendi Betha Oktavianto Septi Muzdalifah Setiyawan, Adi Siela Saadatul Laili Silahuddin Silahuddin Silvia Nur Aisyah Silvia Qotru Nada Siti Istiqomah Siti Lailatul Nuzulu Maghfiro Siti Rofiah Siti Tarwiyah Siti Wulandari Sopia Sopia Sri Wahyuni Suniyah Suniyah Surya Saida Teddy Briand Samudra Titian Khairat Trisnawati Trisnawati Uhaiba, Syafina Rahmaniyah Ulfa Ilmiyatis Sholichah Ulfa Kasanatul Munawaroh Umi Lathifatu Nur Tri Mukti Umi Nandiroh Verna Diarawati Via Krismawati Vica Avriani Putri Vidia Tutik Wahyu Suryani Wahyu Zakiyah Faradillah Wati, Bela Sinta Yanuar, Salwa Shabuha Yunita, Seri Yuyun Fadilah Zakiya Kamila Amaliyah