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Pengaruh Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah dengan Pendapatan Asli Daerah sebagai Variabel Intervening Saidah, Fadilatul; Maslichah, Maslichah; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to determine the effect of balancing funds and capital expenditure on regional government financial performance through local original income (empirical study of city/district regional governments in East Java province). The variables used in this research are balancing funds and capital expenditure (dependent variable). The independent variable is the financial performance of the regional government, while the intervening variable is local original income. The results of this research show that the Balancing Fund variable is on Regional Government Financial Performance, the Capital Expenditure variable is on Regional Government Financial Performance, the Balancing Fund is on Regional Original Income, Capital Expenditure is on Regional Original Income and Original Regional Income is on Regional Government Financial Performance.Keywords: Balancing funds, capital expenditures, regional government financial performance and regional original income
Pengaruh Kecukupan Modal, BOPO, NPL, Terhadap Profitabilitas Terkait Penerapan PSAK 71 pada Perbankan di Indonesia Jannah, Miftahul; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Since the global financial crisis in 2008, a group of 20 countries (G20), investors, regulators, and prudential authorities requested an increase in standards and implementation of the Impairment Loss Reserves (CKPN) to standard setters and in response, one of the independent organizations responsible for establishing and improving international accounting standards based in London (IASB) issued Financial Reporting Standards No. 9 concerning financial instruments in 2014 which includes a new standard for CKPN and will come into force in 2018. This study aims to determine the effect of capital adequacy, BOPO, NPL related to the application of PSAK 71 to banks in Indonesia. The research objects used in this study are all banking companies listed on the IDX for the 2017-2022 period. In this period there were 114 banks, but after purposive sampling, the sample that was suitable for use (meeting the criteria) in this study was 35 banking companies listed on the IDX. The data analysis technique used is multiple linear regression analysis, normality test, t test, and F test. Capital Adequacy Ratio (CAR) and Non-Performance Loans (NPL) have no effect on Return On Assets (ROA). Operational Costs Against Operating Income (BOPO) has a negative effect on Return On Assets (ROA). CAR, BOPO, and NPL have a simultaneous effect on banking profitabilityKeywords : Capital adequacy, BOPO, NPL, and profitability
The Influence of Liquidity, Profitability, and Leverage on Financial Distress Prediction in Manufacturing Companies of The Food and Beverage Sub-Sector Listed in The Indonesia Stock Exchange (IDX) Anggrainy, Devy; Maslichah, Maslichah; Sudaryanti, Dwiyani
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The aim of this study is to examine how liquidity, profitability, and leverage influence the potential of financial distress in manufacturing companies in the food and beverage subsector that have been listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2022. There are four variables used, namely liquidity with cash ratio (CR) measurement indicators, profitability using return on capital employed (ROCE), leverage with long term debt to equity ratio (LDR), and financial distress measured by interest coverage ratio (ICR). The sampling technique used was purposive sampling and resulted in a sample of 38 companies and 84 financial reports. Data has been collected through documentation, and multiple linear regression analysis was employed for analysis. The results showed that: 1) Liquidity has a negative effect on financial distress 2) Profitability has a negative effect on financial distress, while 3) Leverage has no effect on financial distress. Keywords: Liquidity, profitability, leverage, financial distress, cash ratio (CR), return on capital employed (ROCE), long term debt to equity ratio (LDR), interest coverage ratio (ICR).
Determinan Penipuan Akuntansi yang Dimoderasi Sistem Pengendalian Internal Uhaiba, Syafina Rahmaniyah; Maslichah, Maslichah; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Accounting fraud often occurs in various companies and organizations, this causes companies and organizations to experience large losses. This research aims to examine the determinants of accounting fraud which are moderated by the internal control system. The object of this research is the Malang City BUMN Branch Office. A total of 70 data were collected using a purposive sampling method questionnaire. This data analysis method uses two types, namely multiple regression analysis and moderated regression analysis using the SPSS application. The test results show that the variables fraud triangle, compensation system, unethical behavior without any moderating variables show that these variables have a significant positive effect on accounting fraud. The variable compliance with accounting rules and the internal control system shows that these variables have no effect on accounting fraud. Test results with the interaction of moderating variables, the internal control system moderates the influence of the fraud triangle, compensation system, and unethical behavior on accounting fraud, but the internal control system variable does not moderate the influence of compliance with accounting rules on accounting fraud.Keywords: Accounting fraud, internal control system, fraud triangle, compliance with accounting rules, compensation system, unethical behavior
Penerapan Akuntansi Manajemen Sebagai Mediator Pengaruh Sikap Keuangan dan Pengetahuan Keuangan Terhadap Kinerja Keuangan Usaha Kecil Menengah (UKM) (Studi Kasus Pada UKM yang Terdaftar di Dinas Koperasi, Usaha Kecil Menengah, Perindustrian, dan Perdagangan Kabupaten Lumajang) Rohmah, Wahyu Azizatur; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to analyze the application of accounting as a mediator of the influence of financial attitudes and financial knowledge on the financial performance of SMEs. This study is an explanatory research with a quantitative approach, using primary data obtained from questionnaires and measured using the Likert Scale. The data analysis method used is Partial Least Squares, processed using SmartPLS 24 software. The population in this study consists of Small and Medium Enterprises registered with the Department of Cooperatives, Small and Medium Enterprises, Industry, and Trade of Lumajang Regency. Data were collected from 91 respondents through questionnaires given to SME owners, using purposive sampling techniques. The results of the analysis indicate that financial attitudes and financial knowledge have a significant influence on the financial performance of SMEs, financial attitudes and financial knowledge have a significant influence on the application of management accounting in SMEs, the application of management accounting does not have a significant influence on the financial performance of SMEs, and the application of management accounting does not mediate financial attitudes towards the financial performance of SMEs.Keywords: Financial performance, financial attitudes, financial knowledge, application of management accounting
Pengaruh Personality Traits dan Dukungan Universitas Mengenai Green Entrepreneurial Terhadap Minat Mahasiswa pada Green Entrepreneurial dengan Nilai Lingkungan Sebagai Variabel Moderasi Fahira, Diva; Maslichah, Maslichah; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to determine the influence of personality traits and University support regarding green entrepreneurship on students' interest in green entrepreneurship by considering the moderating variable environmental values. Using a quantitative approach, the sample processed was 100 respondents from FEB UNISMA students Class of 2020. The results of this research are: 1) Personality traits have a significant negative effect on students' interest in green entrepreneurship 2) University support regarding green entrepreneurship has a significant positive effect on students' interest in green entrepreneurial 3) Environmental values have a significant positive effect on students' interest in green entrepreneurship 4) Environmental values moderate the influence of personality traits on students' interest in green entrepreneurship 5) Environmental values moderate the influence of University support regarding green entrepreneurship on students' interest in green entrepreneurship.Keywords: Personality traits, university support, environmental values, green entrepreneurial
Pengaruh Pengetahuan Kewirausahaan, Family Environment, dan Penggunaan Media Sosial Terhadap Minat Berwirausaha Mahasiswa Budiarti, Kharisma Wahyu; Maslichah, Maslichah; Rudiningtyas, Dyah Arini
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research aims to examine the influence of entrepreneurial knowledge, family environment, and the use of social media on the entrepreneurial interest of Malang Islamic University students class of 2020 who have passed the entrepreneurship course. Entrepreneurial knowledge, family environment, and use of social media are considered as independent variables, while students' entrepreneurial interest is the dependent variable. The research methodology used in this research is quantitative by utilizing numerical data. Primary data was collected through questionnaires. The target population was Malang Islamic University students, with the sample size determined using the Malhotra formula to obtain 85 respondents. The hypothesis was tested through various statistical analyzes including descriptive statistics, instrument testing, normality test, classical assumption test, moderated regression analysis, and hypothesis testing using SPSS Version 25. The findings showed that entrepreneurial knowledge, family environment, and use of social media had an influence on students' entrepreneurial interest.Keywords: Entrepreneurial knowledge, family environment, use of social media, entrepreneurial interest
Pengaruh Karakteristik Perusahaan Terhadap Tingkat Pengungkapan Aset Biologis Berdasarkan PSAK 69 Setiyawan, Adi; Maslichah, Maslichah; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to analyze the influence of company characteristics, consisting of biological asset intensity, firm size, and type of public accounting firm, on the level of biological asset disclosure in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The purposive sampling technique was used in this study. This study uses secondary data obtained through documentation techniques, namely by collecting information from company financial statements during the specified period. This study uses a quantitative method with multiple linear regression analysis processed using SPSS version 25. The results show that simultaneously, biological asset intensity, firm size, and type of public accounting firm have an influence on the level of biological asset disclosure. Partially, biological asset intensity does not affect the level of biological asset disclosure, while firm size and type of public accounting firm do affect the level of biological asset disclosure in agricultural companies listed on the IDX during the period studied.Keywords: Biological asset intensity, firm size, type of public accounting firm, biological asset disclosure, agricultural sector companies.
Gaya Kepemimpinan, Komunikasi, dan Sumber Daya Manusia yang Mempengaruhi Perkembangan E-Budgeting di Sektor Publik (Studi Kasus pada Badan Keuangan dan Aset Daerah Kota malang) Yunita, Seri; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This research analyzes the influence of leadership style, communication, and human resources on the development of e-budgeting in the public sector at the Regional Finance and Asset Agency (BKAD) of Malang City. This research uses a quantitative approach with a correlational method, and Primary data used in this study is data collected from questionnaires and calculated on a Likert scale. The SPSS program was used to process the data in this study, the sample of this research is employees of BKAD Malang City who were involved in implementing e-budgeting and accounting managers totaling 60 respondents through questionnaires given to BKAD employees in Malang City. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously, leadership style, communication, and human resources had a positive effect on the development of e-budgeting in BKAD Malang City. Partially, leadership style, communication and human resources each have a positive effect on the development of e- budgeting.Keywords: E-budgeting, leadership style, communication, human resources, public sector.
Pengaruh Pemahaman Perangkat Desa Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa di Kecamatan Sangkapura Kabupaten Gresik) Masriyah, Masriyah; Maslichah, Maslichah; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this research is to analyze and discuss the effect of understanding village officials and the role of village officials on the accountability of village fund management. This research is a quantitative research with technical data collection using a questionnaire. The sample in this study amounted to 97 respondents. The location of this research was village officials in Pudakittimur Village, Pudakit Barat Village, and Suwari Village, Sangkapura sub-district, Gresik Regency. The sampling technique used is purposive sampling method. Processing of primary data using analysis of Statistical Package for Social Science (SPSS) version 25. technique with multiple regression analysis method. The results of this study indicate that simultaneously the independent variables have a significant effect on the dependent variable, while partially each variable has a positive and significant effect on the accountability of managing village funds.Keywords : Understanding of village officials, the role of village officials, and accountability for managing village funds
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