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PENGARUH PERUBAHAN NILAI KURS RUPIAH, SUKU BUNGA SBI DAN INFLASI TERHADAP INDEKS HARGA SAHAM GABUNGAN PADA TAHUN 2013-2016 Ulfa Ilmiyatis Sholichah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTStock trading in Indonesia currently has progressed very rapidly. This canhappen because the progress of information technology has helped a lot intransactions in the capital market. In investment, high inflation causes investorsto be more careful in selecting and conducting transactions, so investors tend towait to invest until the economic conditions are conducive to avoiding the risksthat may be caused by high inflation. The purpose of the study was to analyze theeffect of the Rupiah Exchange Rate, SBI Interest Rate and Inflation on theComposite Stock Price Index (CSPI) on the Indonesia Stock Exchange in 2013-2016. To analyze the influence of the Rupiah / USD Exchange Rate on theComposite Stock Price Index (CSPI) on the Indonesia Stock Exchange in 2013-2016. To analyze the effect of the Indonesian Bank Certificate (SBI) Interest Rateon the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange in2013-2016. To analyze the effect of inflation rates on the Composite Stock PriceIndex (CSPI) on the Indonesia Stock Exchange in 2013-2016. Based onsimultaneous testing (together) it can be seen that the independent variablesincluding the Rupiah Exchange Rate, SBI Interest Rate, and Inflation, have apositive effect on the Composite Stock Price Index on the Indonesia StockExchange in 2013-2016. The value of the Rupiah Exchange has a significantnegative effect on the Composite Stock Price Index on the Indonesia StockExchange in 2013-2016. SBI Interest Rate has a significant positive effect on theComposite Stock Price Index on the Indonesia Stock Exchange in 2013-2016.Inflation has a significant positive effect on the Composite Stock Price Index onthe Indonesia Stock Exchange in 2013-2016.Keywords: Value of Rupiah Exchange Rate, SBI Interest Rate, Inflation,Composite Stock Price Index (CSPI)
Pengaruh Motivasi Belajar, Motivasi Orang Tua, dan Lingkungan Belajar Terhadap Kinerja Mahasiswa Selama Pandemi Covid 19 Adhelya Ludfy Pratiwi; 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 research is an associative study to analyze the relationship or to determine the effect of Learning Motivation, Parental Motivation, and Learning Environment on Student Performance During the Covid 19 Pandemic. The population in this study were students of the Islamic University of Malang majoring in Accounting and Management from 2016 to 2019. The sampling used in this research is simple random sampling. The results showed that learning motivation had a positive and significant effect on student performance. The higher the level of learning motivation, the more it affects student performance. Parental motivation has a positive and significant effect on student performance. The higher the level of parental motivation, the more it affects student performance. The learning environment has a positive and significant effect on student performance. The better the learning environment, the more it affects student performance. The coefficient of determination R² which shows 0.374, meaning that 37.40% of student performance is influenced by learning motivation, parental motivation, and the learning environment, while the remaining 62.60% of student performance is influenced by other variables not examined in this study.Keywords: Learning motivation, parents' motivation, learning environment, student performance, covid 19 pandemic.
MENGUNGKAP KESADARAN ISLAMI PARA AKADEMISI DALAM MENGEDUKASI RIBA PADA PROSES PEMBELAJARAN AKUNTANSI GUNA PENGAMBILAN KEPUTUSAN SIKAP PROFESI AKUNTAN Muhammad Rifqul Arif; Maslichah Maslichah; Junaidi Junaidi
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 This study aims to: 1) Know how the influence of Islamic awareness of Academics on decision-making attitude of prospective accountants. 2) Knowing how the influence of Riba education on the decision-making attitude of prospective Accountants. 3) Knowing how the influence of Islamic awareness interaction from Riba education on the decision making attitude of prospective Accountants. The data used in this study are primary data. While the samples were taken using questionnaire with purposive sampling which was then analyzed using multiple regression with moderating variables. The results of this study indicate that each Islamic awareness and usury education has a significant effect on the attitude of the accountant profession, but if Islamic awareness is coupled with usury education as a moderating variable the results are not influential so usury education is not a moderating variable, it can be an independent variable or intervening variable. The results of this study are expected to be a reference for further research and become a consideration for academics, practitioners and knowledge carriers. Keywords: Accounting Education, Islamic Awareness, Usury Education and Decision Making
REAKSI PASAR MODAL INDONESIA TERHADAP PENGUMUMAN PEMINDAHAN IBUKOTA (Studi Empiris pada Perusahaan Property & Real Estate yang Listing di BEI) Rizal Aji Pamungkas; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to analyze the amount of Indonesian Capital Market reaction toward The Announcement of Transfer of Capital City event at the date of 26 August 2019 using Abnormal Return (AR) and Trading Volume Activity (TVA) as variable. The research population is company in the Property & Real Estate sector that listed in the Indonesian Stock Exchange. The sample were taken using purposive sampling method. The hypothesis was analyzed using Wilcoxon Signed-Rank Test. The results of this research showing that there is no significance differences in the average Abnormal Return and average Trading Volume Activity before and after The Announcement of Transfer of Capital City event. Which means that this event is didn’t have any information so the market not reacted. Keywords: Event study, Transfer of capital city, Abnormal return, Trading volume activity.
DAMPAK SARS-COV-2 TERHADAP SAHAM PERUSAHAAN SUB SEKTOR PERHOTELAN, RESTORAN DAN PARIWISATA DI BURSA EFEK INDONESIA UNTUK PERIODE BERAKHIR BULAN SEPTEMBER 2020 Via Krismawati; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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The SARS-CoV-2 incident is one of the causes which able to affect capital market investment activities in Indonesia. This study aims to know the SARS-CoV-2 incident impact on the shares of hospitality industry, restaurant, and tourism subsector The population of this research is hospitality industry, restaurant, and tourism subsector on the BEI. The sampling technique used purposive sampling. The data was taken in the form of secondary data with documentation method. This kind of research used an event study with an event window during t-7 (before the event) and t + 7 (at the time of the event). The data used is data in the form of monthly share prices. Then the data were analyzed using paired t test. The results prove that average abnormal return with a value (0.049 <0.05) there is a difference between before and during the SARS-CoV-2 incident. Meanwhile, average trading volume activity with a value (0.293> 0.05) proved that there was no difference between before and during the SARS-CoV-2 incident.Keywords: SARS-CoV-2, Average Abnormal Return, and Average Trading Volume Activity.
PENGARUH AUDIT TENURE, OPINION SHOPPING, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017 Elva Yuli Ariska; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis research aims to analyze the Effect of Audit Tenure, Opinion Shopping, Leverage and Growth of the Company on Disclosure of Going Concern Audit Opinion. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2015 - 2017. The sampling technique in this study used Purposive Sampling and produced as many as 50 companies into the research sample. The analytical method used is Logistic Regression with SPSS 22 For Windows Software. Based on the results of the analysis, the following conclusions are obtained: Test the independent variables simultaneously using the omnibus test shown in table 4.8 proving that the independent variables in the study are audit tenure, opinion shoping, leverage and company growth simultaneously influence the acceptance of opinion audit going concern. The partial test results show that audit tenure, opinion shopping and leverage have an effect on the audit going concern while the company's growth has no effect on audit going concern. This research is expected to be a consideration for future researchers to conduct similar research and for investors as a consideration in decision making related to economic benefits in the future also in maintaining, continuing and developing business planning.Keywords: Audit tenure, opinion shopping, leverage, company growth, Audit going concern.
PERBANDINGAN HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SAAT COVID-19 Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Septi Muzdalifah; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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The purpose of this research is to find out and explain the comparison of stock prices and stock trading volume before and during Covid-19 in manufacturing companies in the consumer good industry sector which are listed on the Indonesia Stock Exchange. The sample selection in this study was carried out using purposive sampling method with several specified sample criteria in order to obtain a sample of 49 companies. The data used in this study is secondary data, namely in the form of daily reports of each company that issues data on share prices and share trading volume. Then the data analysis techniques used in this research are descriptive statistics, normality test and hypothesis testing.The results in this study explain that stock prices and share trading volume show that there are significant differences before and during the Covid-19 incident, in this study it shows that stock prices have decreased after the Covid-19 incident, while the volume of stock trading has increased. after the Covid-19 incident.Keywords: Stock price, share trading volume, Covid-19.
ANALISIS PENYAJIAN LAPORAN KEUANGAN PESANTREN BERDASARKAN SAK ETAP PADA PONDOK PESANTREN ASSHOLACH PASURUAN Fitri Rizqy Amalia; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure and presentation at Assholach Islamic Boarding School. This research is included in this descriptive qualitative by using interviews and documentation. The results showed that Islamic Boarding Schools did not prepare financial reports in accordance with SAK ETAP for approach, assessment, recording and disclosure. Assholach Islamic Boarding School uses single entry bookkeeping to prepare its financial statements. Assholach only made one report. This is due to the lack of human resources regarding the presentation of financial statements based on SAK ETAP. Bank Indonesia and Ikatan Akuntansi Indonesia can prepare pesantren socialization regarding the recording and presentation of pesantren accounting.Keywords: financial reporting, accounting, islamic boarding school, SAK ETAP 
PERSPEKTIF MAQASHID SYARIAH PADA PENGUNGKAPAN ETIKA DAN TANGGUNG JAWAB SOSIAL BANK SYARIAH DI INDONESIA Nurul Nabilah; 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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ABSTRACTIslamic banking are banking that are based on islamic law, both from the work system and the activities in it all in accordance with islamic law. Islamic bank ethics and social responsibility must also be in accordance with islamic principles. This research was conducted to determine and analysis ethical disclosure and social responsibility based on the maqashid sharia perspective on islamic banks in Indonesia. The objects used in this study are 11 Banks taken from Sharia Commercial Banks and Banks that have Sharia Business Units registered at Bank Indonesia. The study uses annual report in 2017 on the official website. Analysis of data using qualitative descriptive analysis. The result of this study obtained ethical disclosure based on islamic banking ethics disclosure index of 69%, the highest total disclosure were vision and mission indicators with a score of 86%, and the lowest value obtained by the zakat indicator with a value 0f 45%. While the disclosure of social responsibility in the perspective of maqashid sharia based on islamic social reporting index was 66% overall. For product and service indicators is an indicator that has the highest disclosure value of 100%, the lowest value is obtained by environmental indicators with a value of only 15%. From this it can be concluded that the communication between the banks management and stakeholders is necessary, in order to create sharia purpose is to benefit the ummah.Keyword : Islamic Banking, Eticha Disclosure, Social Responsibility, and Maqashid Syariah
HUBUNGAN MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN DENGAN KONSERVATISME AKUNTANSI Halimatus Sholikhah; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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This research has aimed to analyze the influence of mechanism of good corporate governance, leverage and company size on accounting conservatism. The population in this study are manufacturing companies registered on the Stock Exchange in 2016-2018. This research used 57 companies that have been selected through a purposive sampling method for three year. The analytical model used in this study was multiple linear regression. The results of this study indicate simultaneously the independent commissioner variable, shareholding by affiliated commissioners, leverage and firm size significantly influence accounting conservatism. Partially independent commissioners, share ownership by affiliated commissioners and company size partially influential. While the size of the company has no effect on accounting conservatism.Keywords : accounting conservatism, mechanism of good corporate governance, leverage and company size
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