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ANALISIS AKUNTABILITAS, EFEKTIVITAS DAN EFISIENSI PENGELOLAAN ALOKASI DANA DESA DALAM UPAYA PEMERATAAN PEMBERDAYAAN MASYARAKAT (Studi di Desa Pucangarum Kecamatan Baureno Kabupaten Bojonegoro) Ahmad Khoirul Imaduddin; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine and analyze the Accountability, Effectiveness and Efficiency of Village Fund Allocation Management in Efforts to Equalize Community Empowerment (Study in Pucangarum Village, Baureno District, Bojonegoro Regency). The type of research used is qualitative research with descriptive statistical data analysis methods. Data was collected by using observation, interview, and documentation techniques. The results showed that (1) the planning stage of the Village Fund Allocation (ADD) in the village of Pucangarum was in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community (2) the administration of the management of the allocation of village funds in the village of Pucangarum as the manager has tried his best and has referred to Permendagri No. 20 of 2018 from planning to accountability, and for the recording process it is in accordance with the provisions of the law. (3) Accountability for Village Fund Allocation (ADD) in Pucangarum Village with transparency or openness by the village government as ADD manager to the community in the form of information on the use of ADD funds so that positive prejudices arise from village communities towards village officials.”Keywords: Accountability, Effectiveness, Village Fund Allocation (ADD), Community 
PENGARUH PENERAPAN PENGETAHUAN BISNIS DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA USAHA (Studi Pada UMKM Kota Malang) Amalia Maulida Nurissalmah; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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The purpose of this study is to analyze the effect of business knowledge, to analyze the effect of accounting information systems, and to determine the effect of business performance, knowledge, information systems on business performance in MSMEs in Malang City. The sample in this study used the questionnaire method, namely using several populations to be used as samples. The data of this study were in the form of a questionnaire containing the requirements proposed to SMEs in Malang City. The analytical method of this research is Multiple Linear Regression Analysis, Normality Test, and Classical Assumption Test. The results show that Business Knowledge and Accounting Information Systems simultaneously affect Business Performance. Business Knowledge and Accounting Information Systems partially affect Business Performance.Keywords : Business Knowledge, Accounting Information Systems and Business Performance.
PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Prodi Akuntansi di Perguruan Tinggi Kota Malang) Erlinliya Motifasari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted with the aim of knowing the effect of fraud triangle on academic fraudulent behavior in Accounting Students at Malang University. This study uses a quantitative method by distributing questionnaires directly to respondents. The population used is accounting students in Malang. Sampling uses purposive sampling, namely the technique of determining the sample with certain considerations. Data analysis in this study used multiple linear regression models with SPSS analysis tools. The results showed that pressure, opportunity and rationalization at the same time had a significant effect on academic cheating behavior on students. And partially, pressure has a significant effect on academic cheating behavior on students, opportunities have a significant effect on academic cheating behavior on students, and rationalization has a significant influence on academic cheating behavior on students.Keywords: Pressure, Opportunity, Rationalization, and Academic Fraud
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN FREE CASH FLOW TERHADAP KEBIJAKAN PEMBELIAN KEMBALI SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Ashla Rahmi Tamalla; Maslichah Maslichah; Muhammad Cholid Mawardi
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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ABSTRACTThis study examines the influence of ownership structure, size, and free cash flow on firms inIndonesia for their stock repurchase p[olicy aimed to distribute excess funds to stockholder.Ownership structure studied consist of institutional ownership. Sample of this study consist of15 comp[anies listed in the Indonesia Stock Exchange that repurchased their stock during theperiod of 2013-2015. The result showed that institutional investors and managerialownership negatively affect the stock repurchase. And the free cash flow and size havepositively affect the stock repurchase. The amount of influence ownership structure, size, andfree cash flow their sto[ck repurchase is 23,3%. While the influence of the remaining 76,7%is explained by other variables outside the regression equation.Keyword : Stock Repurchase, Ownership Structure, Institutional Investors, Manajerialownership, SIZE, and Free Cash Flow
Aplikasi Metode VaR Dan RAROC Atas Risiko Dan Pengembalian Hasil Pada Bank Syariah Mandiri Astri Ridiawati; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to discuss the level of risk (loss) ofMudharabah Deposit investment and the rate of return (pengemblian result) fromBank Syariah Mandiri. This research uses 2 methods of Value at Risk (VaR) tomeasure risk level and Risk Adjusted Return on Capital (RAROC) method tomeasure risk returns that have been adjusted with risk. This research is expectedto provide information for investors about financial risks and investment capitalof sharia banking.The results of research using VaR and RAROC methods from financialstatements in Bank Syariah Mandiri for three years, 2014 - 2016 showed that thelevel of risk for 3 months is quite stable because the value of VaR (zero) isnegative and the VaR value (mean) is lower than the value Expected Returnsduring the Year 2014 - 2016. While the results of the RAROC method indicate thatthe level of profit that has been adjusted with the risk in Bank Syariah Mandiriconcluded that RAROC is positive, meaning the level of profit in Bank SyariahMandiri greater than the level of risk.Keywords: Risk, Return, Mudharabah Deposits, Value at Risk (VaR), RiskAdjusted Return on Capital (RAROC)
EVALUASI PENERAPAN PSAK-69 AGRIKULTUR TERHADAP ASET BIOLOGIS (Studi pada Perusahaan Perkebunan Pertanian yang Terdaftar di Bursa Efek Indonesia tahun 2012-2017) Adelia Yohana Meilansari; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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AbstractBeginning in 2016 the DSAK (Accounting Standards Board) issued an exposure draft PSAK-69 agriculture in which this PSAK is a full deduction of IAS-41 agriculture. IAS-41 agriculture is an accounting standard devoted to agricultural entities in applying accounting for their biological assets. The year of 2018 is the year in which Indonesia requires all agricultural entities to adopt PSAK-69 agriculture. This research was conducted at Plantation companies listed on the Indonesian stock exchange in 2012-2017. The purpose of this study is to provide empirical evidence regarding the accounting treatment of biological assets according to PSAK-69 agriculture compared with those in plantation companies listed on the Indonesian stock exchange in 2012-2017. The result of this research is actually not much different between PSAK-69 agriculture and accounting treatment at Plantation companies listed on the Indonesian stock exchange, it’s just the measurement of the biological assets of the company uses the acquisition price while in PSAK 69 it is recommended to recognize it at fair value..Keywords : Biological Assets, PSAK-69 Agriculture and Fair Value.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN LQ45 TAHUN 2012-2016 Lilik Rohmaniyah; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research aims to eximine the impact of capital structure, company size toagency cost; influence of capital structure, company size to company performancewith agency cost as an intervening variable. The type of this research used isexplanatory research. While sampling in this study uses purposive samplingmethod. The companies that are the object of research are LQ45 company listedon the Indonesia Stock Exchange on 2012-2016. From 45 companies studied,there were 31 companies that met the sample criteria in the study. Statisticalmethod used path analysis that is path analysis which is assisted by usingSmartPls 3. The test results show that there is a significant positive effect on thecapital structure of the agency cost and the influence is not significant betweenthe company size and agency cost, and an effect of agency cost on the company'sperformance is not significant. And there is no influence between capital structureand company size on company performance with agency cost as interveningvariables.Key words : Capital Sturcture, agency cost, firm performance, agency costand path analysis.
PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BATU Teddy Briand Samudra; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the relationship between attitudes, subjective norms, and perceived behavioral control towards compliance individual taxpayer. This study used design with a questionnaire as an instrument. Respondents in this study is the micro, small, and middle industry in Batu City. The Sample was selected using purposive sampling method and obtained with 106 respondent from the amount population 15.525. Data analysis techniques applied are classic assumption test, multiple linear regression, and multiple linear regression. The results of the research show that: (1) Attitude has positive and significant influence shown of 0,024 and value of significant < level of significant (0,024< 0,050); (2) Subjective Norm has positive and significant influence of 0,008 and value of significant < level of significant (0,008 < 0,050); (3) Perceived Behavioral Control has positive and significant influence of 0,000 and value of significant < level of significant (0,000 < 0,050); (4) Attitude, Subjective Norm, and Perceived Behavioral Control has positive and significant impact simultaneously shown and value of significant < level of significant (0,000 < 0,050). Keywords: Attitude, Subjective Norm, and Perceived Behavioral Control, Individual Taxpayer Compliance in Batu City.
PENERAPAN PSAK NO.109 DALAM PENYUSUNAN LAPORAN KEUANGAN ORGANISASI PENGELOLA ZAKAT DI KABUPATEN CIREBON (Studi Kasus Pada Kantor Baznas di Kabupaten Cirebon) Isrin Hikmayanti; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study aims to determine how the application of the financial statements of zakat management organizations at BAZNAS Cirebon district, to determine the suitability of the application of recognition, measurement, presentation and disclosure of PSAK Syariah No.109 at BAZNAS Cirebon district. The object and location of this research is in BAZNAS Cirebon Regency. The operational definition of the variables used in this study as zakat accounting information and can be used as a tool to measure the performance of the BAZNAS Management Institution. This can be measured from the way of recognition, distribution, measurement and presentation in PSAK 109. The sources used are primary data, namely data sources that directly provide data for data collection and secondary data in the form of BAZNAS Annual Reports, financial reports and other supporting data. needed in this research. This type of research uses analytical descriptive methods. Data collection techniques use literature studies, interviews, and documentation. The results of this study indicate that the recognition and distribution of zakat funds are not in accordance with PSAK No.109. In terms of the presentation of the zakat fund report, it is appropriate in the application of zakat accounting based on PSAK No. 109. disclosure of zakat funds is still not in accordance with zakat accounting standards because in asset management there is no input and recording. Keywords: Application of PSAK No. 109, Financial reports, Zakat Management Organization. 
SLACK RESOURCES, RAPAT DEWAN KOMISARIS DAN FEMINISME DEWAN DIREKSI TERHADAP KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Iswatin Lutfi Hasanah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe resarch was conducted to find out how the influence of Slack Resources, Board of Commissioners Meetings and Board of Directors Feminism on the Quality of Corporate Social Responsibility Disclosure. The population used in this study is a consumer goods manufacturing sector manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The selection of sample using Purposive Sampling and multiple linear regression analysis methods. The results of this study are slack resources anf feminism the board of directors has a positive effect on the quality of corporate sosial responsibility disclosure. Whereas the board of commissioners’ meeting did not affect the quality of corporate sosial responsibility disclosure.Keywords: slack Resources, Board of Commissioners Meeting, CSR, Feminist Ethical Theory, Disclosure Quality
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