Claim Missing Document
Check
Articles

Analisis Pengaruh Pendidikan Dan Pelatihan Terhadap Tingkat Pemahaman Akuntansi Sektor Publik pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bima NTB Titian Khairat; Maslichah Maslichah; Dwiyani Sudaryanti
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 (203.924 KB)

Abstract

This study aims to determine the effect of education and training on the level of understanding of public sector accounting. The population in this study were employees of the regional financial and asset management agency (BPKAD) Bima City, NTB. The population in the study were 70 employees of the Regional Financial and Asset Management Agency of the City of Bima, NTB. This study uses saturated sampling, where members of the population are used as samples. The data used is primary data. While the analysis technique used is multiple linear regression analysis. The result of this study is that education and training simultaneously affect the level of understanding of public sector accounting. While partially education and training affect the level of understanding of public sector accounting.Keywords : Education, training and level of understanding of public sector accounting
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI FINANCIAL, MOTIVASI KERJA, KEPUASAN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA MALL PELAYANAN PUBLIK BANYUWANGI Devrynda Bela Anggrayny; Maslichah Maslichah; Abdul Wahid Mahsuni
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 (324.327 KB)

Abstract

This study aims to determine the effect of leadership style, financial compensation, work motivation, job satisfaction, and work environment on employee performance at the Banyuwangi Public Service Mall. This type of research is correlational research and is classified as quantitative research. In this study using primary data by distributing questionnaires. The sampling method used purposive sampling. The sample obtained from this study were 50 employees who met the sample criteria. The analysis used in this research is multiple linear regression. The results showed that the leadership style variable had a positive and significant effect on employee performance. The financial compensation variable has a positive and significant effect on employee performance. The variable of work motivation has a positive and significant effect on employee performance. And the variable job satisfaction has a positive and significant effect on employee performance.Keywords: Leadership Style, Financial Compensation, Work Motivation, Job Satisfaction, Work Environment and Employee Performance
Pengaruh Free Cash Flow, Return On Assets, Total Assets Turnover Dan Sales Growth Terhadap Dividend Payout Ratio (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Mohammad Alfan Syahroni; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.372 KB)

Abstract

ABSTRACTThis research is conducted with the aim of: 1) For Free Cash Flow, Return OnAssets, Total Assets Turnover And Sales Growth simultaneously against DividendPayout Ratio at LQ45 company in BEI. 2) For Free Cash Flow, Return On Assets,Total Assets Turnover And Sales Growth partially against Dividend Payout Ratio atLQ45 company in BEIThe population used in this study are all LQ45 companies listed on the IndonesiaStock Exchange (BEI) in 2013-2015. Sample selection using purposive sampling.Based on the criteria, obtained 19 companies that become samples in this study. Themethod used in this study using multiple linear regression method.Based on the results of the analysis can be put forward several conclusions asfollows: 1) F test results show that the variables Free Cash Flow, Return On Assets,Total Assets Turnover And Sales Growth simultaneously against the Dividend PayoutRatio. 2) The result of t test shows that for free cash flow variable has significanteffect but has negative relationship toward Dividend Payout Ratio. 3) Return onAssets variable partially has no effect on Dividend Payout Ratio. 4) Total AssetsTurnover partially has no effect on Dividend Payout Ratio. 5) Sales Growth partiallyhas no effect on Dividend Payout Ratio.
Analisis Pengaruh Penerapan Prinsip Good corporate governance Terhadap Pengelolaan Dana Desa oleh Pemerintah Desa (Studi Kasus di Desa Sampangagung Kecamatan Kutorejo Kabupaten Mojokerto) Linda Erika; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.935 KB)

Abstract

This research was conducted with the aim of analyzing the effect of applying the principles of good corporate governance on the management of village funds. The type of research used in this research is qualitative research with a descriptive approach. Sources of data used are secondary data and primary data. Collecting data by means of interviews and documentation. This research was conducted in Sampangagung Village, Kutorejo District, Mojokerto Regency. In the application of the principles of Good corporate governance, it has been going quite well because its implementation is in accordance with the applicable laws, but there are still many deficiencies that must be corrected by the village government. The principles that have now been implemented are the principle of accountability, the principle of responsibility, the principle of fairness and what has not been fully implemented is the principle of transparency because village financial reports and information about Sampangagaung Village can only be obtained if we go to the Sampangagung Village office because there are no websites and social media that can be used to access information about Sampangagung Village.Keywords: good corporate governance., accountability, management of village funds
PENGARUH OPINI AUDIT BPK, PENDAPATAN ASLI DAERAH (PAD) DAN INTERGOVERNMENTAL REVENUE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DI JAWA TIMUR TAHUN 2017-2019 Andre Bayu Pratama; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.468 KB)

Abstract

The financial performance of local governments is a measure of the success of local governments in managing resources originating from their regions or the central government. Management independently and jointly provide excellent service to society. The purpose of this study is to find out the effect of the Audit Opinion of BPK, Local Revenue (PAD) and Intergovernmental Revenue on the Financial Performance of Local Governments in East Java in 2017-2019, either simultaneously or partially. The research used the associative method with a quantitative approach. The data used secondary data with a time series of three years. The population used the Audit Result Report (LHP) obtained from the Audit Board of Indonesia. The sampling technique used purposive sampling and obtained 29 districts in East Java and 87 LHP for three years. Data analysis used multiple linear regression analysis. Meanwhile, the data processing used IBM Statistical Package for the Social Sciences type 22. The results of this study explain that the Audit Opinion of BPK has no effect on the Financial Performance of Local Governments. The PAD variable has a significant negative effect on the Financial Performance of Local Governments and the Intergovernmental Income variable has a significant negative effect on the Financial Performance of Local Governments.  Keyword: Audit Opinion BPK, Local Revenue, Intergovernmental Revenue, Financial Performance of Local Government
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP HUBUNGAN PERENCANAAN PAJAK, PROFITABILITAS, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2017-2019) Erin Yuniar; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.46 KB)

Abstract

The purpose of this study was to see whether there is an effect of managerial ownership on tax planning, profitability and deferred tax expense on earnings management. The population of this research is food and beverage companies listed on the IDX in 2017-2019. The sampling technique used purposive sampling and found 15 companies that match the criteria. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results of deferred research show that managerial owners are not able to moderate the relationship between tax planning, profitability, and deferred tax expense on earnings management. Keywords : Managerial Ownership, Tax Planning, Profitability, Deferred Tax Expense, Earnings Management
Pengaruh Ukuran Perusahaan, Kinerja Keuangan, dan Kepemilikan Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Indeks LQ-45 yang Terdaftar di Bursa Efek Indonesia pada Periode 2019 – 2021) Lia Mardiya Ninsih; Maslichah Maslichah; Dewi Diah Fakhriyyah
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

Abstract

This study aimed to investigate the impact of institutional ownership, firm size, and financial success on disclosure of social responsibility. Using a quantitative methodology, this investigation. The LQ-45 Index businesses listed on the Indonesia Stock Exchange for the 2019–2021 period were the focus of this research, which was carried out at www.idx.go.id. The investigation will start in September 2022 and continue until it is finished. The LQ-45 index businesses listed on the Indonesia Stock Exchange from 2019 to 2021 make up the study's population. To collect 21 samples, sampling was done using a purposive sampling technique and preset criteria. According to the study's findings, institutional ownership, financial performance, and company size all have a substantial impact.Keywords: Company size, financial performance, institutional ownership and disclosure of corporate social responsibility
Pengaruh Ekoefisiensi dan Akuntansi Lingkungan Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021) Nova Eliza Tamaroh; Maslichah Maslichah; 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

Abstract

Financial performance is the result of the company's management insistence that is needed by the company to know and evaluate the level of success of the company based on the financial activities that have been carried out. The purpose of this study was to find out about the effect of eco-efficiency, accounting environment, size and capital structure on financial performance both simultaneously and partially. The research method uses a correlational method with a quantitative approach. The data used are secondary data with a research time series of three years. The population used is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sampling technique used purposive sampling and obtained 159 companies that were sampled for three years. Data analysis using multiple linear regression analysis. While data processing uses IBM Statistical Package for the Social Sciences type 26. The results of this study explain that eco-efficiency and environmental accounting have a positive and significant effect on financial performance in manufacturing companies, size has a negative and significant effect on financial performance in manufacturing companies and the capital structure is not effect on financial performance in manufacturing companies.Keywords: Eco-efficiency, accounting environment, size, capital structure and financial performance
Pengaruh Profitabilitas dan Leverage Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Brilliant Imani Harlistina; Maslichah Maslichah; Arista Fauzi Kartika Sari
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

Abstract

This research was conducted to provide useful information for company management in managing the company's finances and improving the imbalance in the use of profitability and leverage. The purpose of this research is to determine how profitability and leverage affect earnings management. In this research, earnings management is measured using discretionary accruals with the modified Jones model, profitability is measured using Return On Assets (ROA), and leverage is measured using Debt to Asset Ratio (DAR). The population used in this study is all companies in the manufacturing industry sector listed on the Indonesia Stock Exchange (IDX) within the range of 2015-2018, and this research comes from secondary data obtained through purposive sampling method. Based on the calculation data, 10 companies were selected as samples. This research data has met the requirements of the classic assumption test. The results of the analysis using multiple linear regression showed that earnings management has a positive and significant effect on profitability and leverage.Keywords: Profitability, Leverage, Earnings management.
Analisis Faktor Yang Mempengaruhi Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-commerce Pada Aplikasi Penjualan Online Dengan Menggunakan Technology Acceptance Model (TAM) (Studi Kasus Pada Pelaku UMKM di Kota Malang) Muhammad Ulil Albab; Maslichah Maslichah; 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

Abstract

This study aims to analyze the factors that influence interest in using e-commerce -based accounting information systems in online sales applications. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale of 1-5. The population in this study were MSME actors in Malang, the sample used slovin with a total of 99 respondents. This data uses the SPSS 25 for windows analysis technique. The results showed that Perceived ease of use, usefulness, and trust had a simultaneous effect (F) on user interest in e-commerce -based accounting information systems in online sales applications. Perceived ease of use has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications. Perceived usefulness has no effect on interest in using e-commerce -based accounting information systems in online sales applications. Trust has a positive impact on interest in using e-commerce -based accounting information systems in online sales applications.Keywords: Perceived ease of use, perceived usefulness, trust interest in use
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