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Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi di Lingkungan Pemerintahan Kabupaten Kaimana Lara Carenina Alhamid; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the influence of user involvement, personal engineering skills, top management support, training and education programs affecting the performance of accounting information systems partially and simultaneously within the local government of Kaimana regency, West Papua Province. This type of research is correlational research. The data collection technique used is a questionnaire. The data analysis technique used is multiple linear regression analysis with the SPSS 22 program. The results of this study are simultaneous user involvement, personal engineering skills, top management support, training and education programs affecting the performance of accounting information systems in Kaimana Regency. The involvement of users has a significant positive effect on the performance of the accounting information system in Kaimana Regency. Personal engineering skills have a significant positive effect on the performance of the accounting information system in Kaimana Regency. The support of top management has no effect on the performance of the accounting information system in Kaimana County. Training and education programs have a significant positive effect on the performance of accounting information systems in Kaimana Regency. Keywords : Accounting information system performance, user engagement, personal engineering skills, top management support, training and education programs
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE STOCHASTIC FRONTIER ANALYSIS (SFA) PERIODE 2014-2016 Vidia Tutik; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to examine whether the Total Deposits,Operational costs, and other Operations costs affect the Total Financing and tofind out the analysis of the efficiency level of the Sharia Commercial Banks andSharia Business Units. The type of research used is quantitative to analyze theanalysis comparing the level of efficiency of Islamic Commercial Banks andSharia Business Units in Indonesia through using the Stochastic Frontier Analysis(SFA) rule for the period 2014-2016. Based on the results of the sample criteria,there were 11 companies sampled in the study including 5 Islamic BusinessEnterprises (BUS) and 6 Sharia Business Units (UUS).The results of the study used SFA indicated "that during the period 2014-2016 BUS and UUS experienced an increase in efficiency with an averageefficiency of 0.729 for BUS and for UUS 0.7382. This shows that UUS inIndonesia is slightly better than BUS in terms of efficiency, so that UUS is moreoptimal in the level of total financing in the 2014-2016 period ". The averageefficiency of BUS and UUS ranges from 0.7 indicating that BUS and UUS inIndonesia have reached the level of efficiency even though they have not reachedfull efficiency level or 1. From the results of the panel testing hypotheses aboutthe input variables on the BUS and UUS output variables obtained results Totaldeposits have a positive and significant effect on total financing while operatingcosts and other operational costs negatively affect the significance of totalexpenditure. The assumption is made while the different test using theIndependent Sample t-test shows that there is a lack of efficiency level betweenUUS and BUS.Keywords: Efficiency, Stochastic Frontier Analysis (SFA), Islamic CommercialBank (BUS), Sharia Business Unit (UUS)
HUBUNGAN ANTARA MODAL INTELEKTUAL DENGAN NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Lita Lada Antana; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the relationship of intellectual capital with the component ofHCE (human capital efficiency), SCE (structure capital efficiency), and CEE (capital employedefficiency) to market value proxies with M / B (market to book value) and also ROA (Return onassets). Source of data in the form of company's financial statements obtained from theIndonesia Stock Exchange website, where the samples taken are manufacturing companies listedon the Indonesia Stock Exchange (BEI) in 2013-2015. Sample determination method used ispurposive sampling, the result of this research indicate that Return On Asset influenced byHuman Capital Efficiency, Structural Capital Efficiency, and Capital Efficiency Employed equalto 29,3%.Keywords: Intellectual capital relationship, HCE (human capital efficiency), SCE(structure capital efficiency), and CEE (market employee efficiency) M / B(market to book value), ROA (return on assets).
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA DIMASA PANDEMI (STUDI KASUS MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG) Agustin Nilamsari; Maslichah Maslichah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This research aims to find out how the influence of entrepreneurial knowledge, e-commerce, and accounting information systems on entrepreneurial decisions during the pandemic. The independent variables in this research are entrepreneurial knowledge, e-commerce, and accounting information systems. While the dependent variable is the entrepreneurial decision. This research is a correlational quantitative research. The data that used in this research is primary data with data collection methods in the form of a questionnaire technique. The population in this research is undergraduate students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang batch 2018 and 2019. The data collection technique used purposive sampling which refers to the Slovin formula. In this research, the data that could be processed were 83 respondents. The data analysis technique used multiple linear regression analysis. The results of this study indicate that: 1) Knowledge of entrepreneurship, e-commerce and accounting information systems have a simultaneous effect on student entrepreneurship decisions during the pandemic. 2) Knowledge of entrepreneurship has a significant positive effect on student entrepreneurship decisions during the pandemic. 3) E-commerce has a significant positive effect on student entrepreneurship decisions during the pandemic. 4) The accounting information system has a significant positive effect on student entrepreneurship decisions during the pandemic.Keywords: entrepreneurial knowledge, e-commerce, accounting information systems, and entrepreneurship decisions.
PENGARUH PENGETAHUAN DAN PEMAHAMAN INVESTASI, MODAL MINIMUM INVESTASI, RETURN, RISIKO DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL (STUDI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS KOTA MALANG) Nur Aini; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of knowledge and understanding of investment, minimum capital investment, return, risk and investment motivation towards the interest of students investing in the capital market. The population in this study consisted of 2 universities. The sample used was students of the economics and business faculties of Malang Islamic University and the Islamic State University Maulana Malik. The technique used in sampling is purposive sampling technique, the sample chosen was 92 respondents. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS version 16 software (Product Statistics and Solution Services version 16). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 44.6% while the remaining 55.4% is influenced by other variables not included in this study. Based on the results of partial tests of knowledge and understanding of investment variables does not affect students' interest in investing in the capital market, minimum investment capital does not affect students' interest in investing in the capital market, returns do not affect students' interest in investing in capital markets. capital market, investment motivation does not affect students' interest in investing in the capital market.Keywords: knowledge and understanding of investment, minimum capital investment, return, risk, investment motivation
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN TUNAI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Mujizatul Safinaza; Maslichah Maslichah; Junaidi Junaidi
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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ABSTRACT This research was conducted to analyze the effect of profitability and investment opportunity set on cash dividend policy. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2017. Based on the results of testing the hypothesis that has been done, the conclusion is taken as follows. The results of simultaneous testing of profitability and investment opportunity sets influence the cash dividend policy. The test results partially show that profitability variables affect the cash dividend policy. While the investment opportunity set variable partially does not affect the cash dividend policy. R Square test results amounted to 0.694. This means that 44.6% of the cash dividend policy is influenced by profitability and investment opportunity sets while the remaining 55.4% is influenced by other variables such as liquidity, company size and other variables that are not used in this research. For investors, it is wiser to make decisions in consideration that is beneficial for investment. For management, it is wiser to make decisions in determining the amount of dividends.Keywords: Profitability, Investment Opportunity Set and Cash Dividend Policy.
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2014- 2016 dan megikuti Program PROPER Tahun 2014-2016) Muhammad Nur Mufid; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThepurpose of this study is to examine the correlation of environmentalperformance on economic performance in the current year and the following year.The study included the type of empirical study with data collection method that isdocumentation method. Sampling technique in this research using purposivesampling technique, with the number of samples of 46 companies that followPROPER program 2014-2016 and listed in Indonesia Stock Exchange 2014-2016. Inthis study, the results of the hypothesis states that environmental performance has aneffect on theeconomicperformance in the current year and does not affect theeconomic performance in the next year. High profile companies if theywanttoimprove their economic performance in the current year should improve theirenvironmental performance in order to gain legitimacy or recognition from thecommunity as an environmentally friendly company. Thelevel of environmentalperformance is valuable information that can be considered for the decision-makingprocess by investors as a rational investment decision.Keywords : Environmental Performance , Economic Performance , PROPER
PENGARUH PROFESIONALISME DAN PERILAKU DISFUNGSIONAL AUDITOR PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI Baiq Armiana Malahayati; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACT This research was conducted to analyze the Effect of Professionalism and Auditor's Dysfunctional Behavior on Audit Quality with Job Satisfaction as a Moderating Variable ". The sample in this study is the Public Accountant Office (KAP) registered in Malang city The analytical method used is Multiple Linear Regression with SPSS 22 For Windows Software. Based on the results of hypothesis testing. simultaneously showing that simultaneous Professionalism, Auditor's Dysfunctional Behavior and Job Satisfaction Influence Audit Quality. Partially it shows that Auditor Professionalism and Dysfunctional Behavior Influence Audit Quality. The test results with job satisfaction variables as moderators show that Job Satisfaction Moderates the relationship between Professionalism and Audit Quality. Keywords : Professionalism, Auditor's Dysfunctional Behavior, Job Satisfaction, Audit Quality
KETEPATAN PASAR MODAL DALAM MEMPREDIKSI KONDISI EKONOMI (Study Empiris di Bursa Efek Indonesia tahun 2013-2017) Nuansa Risky; 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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Abstract

ABSTRACTThis study examines the accuracy of the Indonesian stock market in predictingIndonesia's economic conditions in the future. Economic conditions arerepresented by changes in the level of Gross Domestic Product and Inflation ratesfor the monthly period. Changes in the world economy are represented bychanges in the United States S & P 500 stock index, and Japan Nikkei 225 stockindex. Research time covers 2013 to 2017. The results of the f test show that allvariables affect the returns IHSG, while the results of the t test shows thatInflation and Gross Domestic Product have a negative effect and significant onreturn IHSG stock returns and the S & P 500 Index Nikkei 225 Index has apositive and significant effect on return IHSG . This shows that the Indonesianstock market is unable to be used to predict Indonesia's future economicconditions, but is more influenced by world economic conditions reflected inchanges in the US and Japanese stock markets.Keywords : Return IHSG,Gross Domestic Product , S&P 500 stock index andNikkei 225 stock index
IMPLEMENTASI SAK EMKM PADA UMKM (STUDI KASUS PADA UMKM TEMPE NGRAYUN DI KEBUPATEN PONOROGO) Mohammad Rudi Ariyanto; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities  carried out at Tempe Ngrayun SMEs in Ngrayun District, Ponorogo Regency using a case study approach with descriptive qualitative methods. Collecting data through interviews directly to the object of research. The implementation of Financial Accounting Standards SMEs in Tempe Ngrayun SMEs is assessed based on four assessment variables, namely accounting records (basic accrual basis and the concept of business entities), ownership of human resources, supporting facilities/infrastructure, and knowledge of Financial Accounting Standards SMEs. The results showed that most of the Tempe Ngrayun SMEs in Ngrayun District, Ponorogo Regency were considered not ready to implement Financial Accounting Standards SMEs. This is based on the interview data obtained showing that all Tempe Ngrayun SMEs have not met the four assessment variables. Almost all SMEs in Tempe Ngrayun can only fulfill one of the assessment variables. The results obtained in this study indicate that the unpreparedness of Tempe Ngrayun SMEs in implementing Financial Accounting Standards SMEs is influenced by the lack of knowledge of Tempe Ngrayun SMEs actors on Financial Accounting Standards SMEs.Keywords: Financial Accounting Standards SMEs, SMEs, Basic Accounting Assumptions, Human Resources, and Supporting Facilities.
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