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Implementasi Sistem Pengendalian Internal dan Moralitas Individu Untuk Mengantisipasi Kecurangan (Fraud) Biaya Produksi (Studi Kasus pada PT. Indra Karya (Persero) – Divisi Survey dan Investigasi) Ramadhania, Eno Dwi; 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 was conducted to determine implementation of internal control system and individual morality to anticipate production cost fraud (a case study of a PT. Indra Karya (Persero) – Survey and Investigation Division). This research uses descriptive qualitative methods. This research uses the Fraud Triangle Theory as the basis for its research. The result of this research shows that internal control system and individual morality have effect on anticipate production cost fraud. PT. Indra Karya (Persero) – Survey and Investigation Division has implemented a good internal control system and individual morality.Keywords: Fraud, internal control system, individual morality.
Determinan Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2020-2022) Oktaviana, Deva; 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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Financial statement fraud is a purposeful inaccuracy meant to mislead those that utilize financial statements, ultimately causing harm to those individuals. The purpose of this study is to ascertain and examine the relationship between financial statement fraud and factors such as audit opinion, inefficient monitoring, personal financial need, external pressure, and financial stability. In food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. Selection of samples in this research was carried out using a purposive sampling method and 36 company data were obtained as samples. Data used is financial report data from companies published via the website www.idx.co.id and the data analysis method used in this research is multiple linear regression, descriptive statistical analysis, normality test, classic assumption test which includes multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this research show that the variables financial stability, personal financial needs, financial targets, ineffective monitoring have a significant positive effect on financial statement fraud. Whereas, external pressure variables and audit opinion don't significantly impact the falsification of financial statements.Keywords: Financial statement fraud, financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, audit opinion.
Pengaruh Profitabilitas dan Leverage Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Harlistina, Brilliant Imani; Maslichah, Maslichah; Sari, Arista Fauzi Kartika
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 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.
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) Ninsih, Lia Mardiya; Maslichah, Maslichah; Fakhriyyah, Dewi Diah
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 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 Informasi Akuntansi dan Non Akuntansi Terhadap Underpricing Saham di BEI Periode 2018-2020 (Studi Kasus Perusahaan yang Melakukan IPO di Bursa Efek Indonesia (BEI) periode 2019-2021) Rum Azizih, Ayu Maha Cahyaning; Maslichah, Maslichah; Mahsuni, Abdul Wahid
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 the effect of accounting and non-accounting information on stock underpricing on the IDX for the 2018-2020 period. The population in this study were all companies that made an initial public offering (IPO) in 2018 – 2020. The sampling technique was carried out by purposive sampling. The analysis comes using multiple linear regression. The results of this study indicate that simultaneously underwriter variables, firm age, inflation, ROA, DER, firm size and EPS have a significant effect on underpricing variables. Partially, the underwriter has a significant positive effect on underpricing. Partially, firm age has a significant negative effect on underpricing. Partially, inflation has a significant negative effect on underpricing. Partially, return on assets has a significant negative effect on underpricing. Partially, the debt to equity ratio has a significant negative effect on underpricing. Partially, firm size has a significant positive effect on underpricing. Partially Earning per share has no effect on underpricing. Keywords: Underwriter accounting information, company age, inflation, roa, der, company size, earning per share, underpricing.
Growth Intention dan Pertumbuhan Pendapatan di UKM Sektor Keuangan : Peran Mediasi Pertumbuhan Ukuran Perusahaan (Studi Empiris pada Bank Perkreditan Rakyat Kota Malang yang Terdaftar di OJK Tahun 2017 - 2022) Chofifa, Annisa Noor; Maslichah, Maslichah; Afifudin, Afifudin
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 growth intention on revenue growth with company size growth as a mediating variable. The type of research used in this research is explanatory research. Meanwhile, the sampling method used was the purposive sampling method. The object of this research uses the Rural Bank (BPR) of Malang City which is registered with the Financial Services Authority (OJK) in 2017-2022. Of the 9 existing companies, there were 7 companies that met the sampling criteria in this research. The data analysis method used is path analysis assisted by SmartPLS v 3.2.9 software. The results of this test show that the relationship between growth intention has no influence on revenue growth, the relationship between growth intention and company size growth is significantly positive, the relationship between company size growth and revenue growth is significantly positive and company size growth mediates the effect of growth intention on revenue growth.Keywords: Growth intention, company size growth and revenue growth
The Influence of Tax Payer Compliance on Tax Revenue Moderated by Tax Audit Yanuar, Salwa Shabuha; 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 aims to analyze the effect of taxpayer compliance on tax revenues which is moderated by tax audits at KPP Pratama Singosari. This research was conducted using a quantitative approach with a questionnaire as the research instrument. The research sample in this study was 130 taxpayers using a sampling technique using the Slovin formula and purposive sampling method. Data analysis was carried out using moderated regression analysis using the SmartPls version 4 program. The research results show that taxpayer compliance has a significant effect on tax revenue. Tax audits do not have a significant effect on tax revenues. However, tax audits can moderate taxpayer compliance with tax revenues. The results of this research are expected to develop a theory of compliance for taxpayers and help monitor the results of existing policies. It is also hoped that the research results can provide insight or material for implementing compliance theory in social life, especially for taxpayers.Keywords: Taxpayer compliance, tax revenue, tax audit.
Pengaruh Giro Wadiah, Deposito Mudharabah, dan Tabungan Mudharabah Terhadap Profitabilitas Bank Syariah Noor, Mohammad Naylu Alifi; 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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This study was conducted to determine the effect of wadiah demand deposits, mudharabah deposits, and mudharabah savings on the profitability of Islamic banks. This research is quantitative research. The sample of this study is the quarterly financial statements for the period March 2018-December 2022 at Islamic banks listed on the Indonesia Stock Exchange. Data analysis using multiple linear regression analysis. Based on the results of data analysis, the t-test results show that: (1) Wadiah demand deposits have no significant effect on profitability. (2) Mudharabah deposits have no significant effect on profitability. (3) Mudharabah savings have no positive effect on profitability.Keywords: Wadiah current account, mudharabah time deposit, mudharabah savings, portability.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi FEB Universitas Islam Malang Angkatan 2019) Pratama, Riko Henry; 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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The purpose of this study was to analyze and examine the factors that influence accounting students' interest in choosing the accounting profession. This study uses a quantitative approach. The location of this research was conducted at the Faculty of Economics and Business, Islamic University of Malang. This research will be conducted in February 2022 until completion. The population in this study were FEB students majoring in accounting class of 2019 at the Islamic University of Malang. Sampling was carried out using purposive sampling method, with predetermined criteria so that 183 samples were obtained. The results of the study stated that partially and simultaneously Financial Rewards, Labor Market Considerations, Work Environment, Professional Recognition and Family Environment on the interest of accounting students to become accountants.Keywords: Financial rewards, labor market considerations, work environment, professional recognition and family environment & interest in accounting students to become accountants.
Analisis Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah (UMKM) di Desa Jatisari, Kecamatan Pakisaji, Kabupaten Malang Trisnawati, Trisnawati; Maslichah, Maslichah; Mahsuni, Abdul Wahid
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 study was to examine about the influence of accounting information system on performance of micro, small and medium enterprises (MSMEs) in Jatisari Village, pakisaji District, Malang Regency. This type of research is qualitative correlational. The population in this study were Micro, Small and Medium Enterprises (MSMEs) in Jatisari Village, pakisaji District, Malang Regency. The sample in this study were 112 respondents from Jatisari Village who were taken using a purposive sampling technique. The data analysis method in this study is to use simple linear regression analysis and use several types of tests such as validity tests, reliability tests, normality tests and hypothesis tests consisting of simultaneous tests (F), coefficient of determination tests (R2) and partial tests (t). the results of this study indicate that partially the accounting information system variable has a positive and significant effect on performance of micro, small and medium enterprises (MSMEs) and simultaneously the accounting information system variable has a positive and significant effect on  performance in micro, small and medium enterprises (MSMEs).Keywords : Accounting Information System, Performance of Micro, Small and Medium Enterprises (MSMEs)
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