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PENGARUH INFLASI DAN SUKU BUNGA TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2019 Durrotul Yatimah; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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This study aims to determine (1) Knowing the effect of inflation on stock returns in manufacturing companies in 2018-2019. (2) Knowing the effect of interest rates on stock returns in manufacturing companies in 2018-2019. (3) Knowing the effect of profitability on stock returns in manufacturing companies in 2018-2019. (4) Knowing the effect of Inflation on Stock Returns with Profitability being a moderating variable in Manufacturing companies in 2018-2019. (5) Knowing the effect of interest rates on stock returns with profitability being a moderating variable in manufacturing companies in 2018-2019. This research uses quantitative research methods. The population used is manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the 2018-2019 period. The sampling technique used was purposive sampling, so the number of samples was 70 companies. The results of this study indicate that (1) Partially Inflation has no significant effect on stock returns. This is evidenced by the Inflation significance value of 0.301, where the significance value is greater than 0.05. (2) Partial interest rates do not have a significant effect on stock returns. This is evidenced by the significance value of the Interest Rate of 0.680, where the significance value is greater than 0.05. (3) Partially profitability has a significant effect on stock returns. This is evidenced by the significance value of the Interest Rate of 0.026, where the significance value is smaller than 0.05. (4) Profitability is not able to moderate the relationship between Inflation and stock returns. This is evidenced by the significance value of the multiplication result of the Inflation variable with the profitability of 0.362, where the significance value is greater than 0.05. (5) The results showed that profitability was not able to moderate the relationship between interest rates and stock returns. This is evidenced by the significance value of the multiplication result of the Inflation variable with the profitability of 0.447, where the significance value is greater than 0.05. Keywords: Inflation, Interest Rate, Profitability, and Stock Return
DAMPAK INSENTIF PAJAK FINAL UMKM 1 JULI 2018 TERHADAP PERTUMBUHAN PENERIMAAN PAJAK UMKM DI KPP MALANG SELATAN Laili Septiani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABTRACTThe purpose of this study is to explain the growth of UMKM tax receipts before and after the stipulation of PP 23 of 2018 at the KPP Pratama Selatan Malang. The method uses the documentation method. published are in UMKM tax receipts and paid Taxpayer organizations 6 months and after the stipulation of PP 23 of 2018 at KPP Pratama Selatan Malang. This study uses normality test data analysis techniques, in this study the data are normally distributed. Data that is normally distributed, then will be analyzed by descriptive statistical test with study show that the growth of UMKM Tax Receipts shows a significance value of 0.065 greater than 0.05 so that it can be concluded according to the growth rate before it is applied and applied to PP 23 of 2018. with a percentage return of 1% to 0.5% this is issued amount of UMKM tax receipts.Keywords: PP 23 of 2018, Tax Revenue Development, UMKM.
PENGARUH RISIKO, RETURN, DAN PEREKONOMIAN INDONESIA TERHADAP KEPUTUSAN BERINVESTASI PADA ERA DISRUPTIF COVID-19 Lutfi Damayanti; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine the effect of: (1) risk (2) return (3) the Indonesian economy on investment decisions in the disruptive era of Covid-19. This type of research is descriptive associative. The data in this study are primary data obtained from distributing questionnaires and measured using a Likert scale. The population in this study were students of the 2018 of  Faculty Economics and Business, University of Islam Malang. The sample in this study was 151 respondents who were determined by the Slovin formula and purposive sampling method. The data analysis technique used is multiple linear aggression using SPSS version 16. The results of this study indicate that risk, return, and the Indonesian economy simultaneously have a significant effect on investment decisions in the Covid-19 disruptive era, risk has a significant effect on investment decisions in the Covid-19 disruptive era. -19, returns have a significant effect on investment decisions in the disruptive era of Covid-19, the Indonesian economy has a significant effect on investment decisions in the disruptive era of Covid-19.Keywords : Risk, Return, Indonesian Economic, Investment Decision, Covid-19.
Pengaruh Perceived Organizational Support dan Work Engagement Terhadap Kinerja Karyawan Selama Masa Pandemi Covid 19 Jumrotul Hafifah; 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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This study aims to determine whether perceived organizational support and work engagement affect employee performance during the pandemic for MSME actors, whether perceived organizational support influences employee performance during the pandemic for MSME actors, and whether work engagement affects employee performance during the pandemic. to SMEs. This research was conducted on SMEs located in Malang City, using a purposive sampling method and the number of respondents was 140 respondents. The analysis technique used is a partial test (t). Based on the results of hypothesis testing that has been carried out by researchers, the conclusions are as follows: Based on the results of simultaneous testing that the variables perceived organization support (X1) and work engagement (X2) have a simultaneous effect on employee performance (Y). Based on the partial test results, that the variable perceived organizational support (X1) has a significant effect on employee performance (Y). Based on the results of hypothesis testing, that the work engagement variable (X2) has a significant effect on employee performance Keywords: Employee Performance, perceived organizational support, and work engagement 
PENGUJIAN PECKING ORDER THEORY PADA EMITEN SYARIAH DI BURSA EFEK INDONESIA PADA TAHUN 2015-2017 Indah Sumayah Gasim; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to examine the pecking order theory in explainingthe preferences of corporate funding decisions. This research was conducted onIslamic companies listed in the Indonesian Stock Exchange in 2015-2017. Thisresearch sample was determined by purposive sampling method. This study usesmultiple linear regression models. The results of this study conclude thatProfitability has a significant positive effect on leverage. Company size (Size)has a significant positive effect on leverage. And The Investment Opportunity Setdo not have a significant effect on leverage.Keywords: Profitability, Company size (Size), Investment Opportunity SetLeverage.
ANALISIS PENGARUH VARIABEL MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM LQ45 Izzatul Aini; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to analyze the influence of inflation rate,interest rate of Bank Indonesia (BI Rate), and money supply (M2) on stock priceindex LQ45 period January 2015 until December 2016. The method used in thisresearch is multiple linear regression analysis using Statistical Product of ServiceSolution (SPSS). This study shows that simultaneously or together with the inflationrate, the interest rate of Bank Indonesia (BI Rate), and the money supply (M2) havesignificant implications on the LQ45 stock price index in the period of January 2014until December 2016. Then partial inflation rate and money supply (M2) havesignificant negative implications on LQ45 stock price index. Meanwhile, the interestrate of Bank Indonesia (BI Rate) has a significant positive implication on LQ45 stockprice index.Keywords: LQ45 stock price index, inflation rate, Bank Indonesia rate (BI Rate), andmoney supply (M2).
PENGARUH MANAJERIAL ABILITY, LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Niawati Niawati; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of managerial ability, leverage and ownership structure on tax avoidance of transport companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 – 2018. The population in this study was transportation companies listed on the Indonesia Stock Exchange (IDX) period 2014 -2018. Samples selected using purposive sampling and the number of samples obtained were 7 companies based on predetermined criteria. This research uses multiple linier regression models. The results showed that managerial ability, leverage and ownership structure variables had a positive and significant effect on tax avoidance on transport companies listed on the Indonesia Stock Exchange (BEI) for the period 2014- 2018. Keywords : Manajerial Ability, Leverage, Ownership Structure, Tax Avoidance
ANALISIS RASIO RGEC SEBAGAI INDIKATOR PENILAIAN TINGKAT KESEHATAN BANK DENGAN PENDEKATAN RBBR Hellamida Fanureka; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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This study aims to determine the soundness of state-owned commercial banks in the 2016-2018 period using the RGEC (Risk Profile, Good Corporate Governance, Eranings, and Capital) ratio with the RBBR (Risk Based-Bank Rating) approach.            This type of research is a quantitative descriptive study. The population in this study is state-owned commercial banks listed on the Indonesia Stock Exchange (IDX), while the samples used are 4 state-owned commercial banks using purposive sampling techniques. The data analysis technique is in the form of an analysis using the RBBR (Risk Based-Bank Ratio) approach with the RGEC ratio as the indicator.            The results of this study show that the average NPL value for 2016-2018 shows that state-owned banks have a very healthy predicate. While the average LDR value indicates that the bank is predicated fairly sound. Then the average value of GCG shows that the bank is healthy. Then the average earnings value shows that the bank is very healthy and the average capital value shows that the bank is very healthy.Keywords: Bank Health, BUMN Commercial Banks, RGEC Ratio.
PENGARUH TATA KELOLA PERUSAHAAN, STRATEGI BISNIS, PERTUMBUHAN PENJUALAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Rr. Febriyanti Arya Kinasih; 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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Taxes are the largest source of income in the State of Indonesia. However, in practice the government's goal of increasing revenue in the tax sector is at odds with companies. Thus, the purpose of this study was to determine the effect of corporate governance, business strategy, sales growth, leverage, and profitability on tax avoidance. This research is an empirical research that uses quantitative methods. Sampling using purposive sampling technique in order to obtain a sample size of 173. The data source of this study was obtained from the annual financial statements of companies in the manufacturing sector. This study shows the results that business strategy, sales growth, leverage, and profitability affect tax avoidance. Meanwhile, corporate governance proxied by independent commissioners, institutional ownership, audit committee, and audit quality has no effect on tax avoidance.Keywords : Tax avoidance, corporate governance, business strategy, sales growth, leverage, and     profitability.
PENGARUH INTEROVERNMENTAL REVENUE, PENDAPATAN ASLI DAERAH (PAD) DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TIMUR Ryansyah Ilham Sasti; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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The monetary performance of local governments is a measure of the success of nearby government in managing resources coming from their areas or important authorities. control independently and collaboratively gives extraordinary provider to the network. The motive of this look at turned into to decide the effect of intergovernmental sales, local seed sales (PAD) and capital expenses on the monetary performance of the regency/town authorities in East Java in 2017-2020. This study used an associative method with a quantitative method. The statistics used are secondary information with a time collection of 4 years. the public uses the Audit record (LHP) received from the perfect Audit frame. The sampling method used focused sampling and acquired 29 districts and nine cities in East Java. more than one linear regression evaluation become used inside the records analysis. whilst processing data, IBM Statistical package deal for the Social Sciences type 22 is used. The results of this look at provide an explanation for that intergovernmental revenues have a terrible impact at the economic performance of nearby government. The VARIABLE PAD has a vast high-quality impact on the economic overall performance of the local authorities, and the variable capital expenditure does no longer have an effect on the monetary overall performance of the regional government.Keyword: Intergovernmental Revenue, Regional Original Revenue and Capital Expenditure, Regional Government Financial Performance. 
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