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Moh. Amin
Universitas Islam Malang
Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DALAM PERSPEKTIF TEORI AGENSI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017-2019) Tita Prastya Puspita; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine whether there is an influence on company characteristics, namely company size, profitability, company profile, number of commissioners, and leverage on the disclosure of corporate social responsibility. The sample used in this study is 60 mining companies listed on the Indonesia Stock Exchange from 2017 to 2019 with information on disclosure of corporate social responsibility and a summary of financial data obtained through annual reports of mining companies. The sample collection technique was done by using purposive sampling method and data management was carried out using multiple linear regression analysis. The results of this study indicate that the size of the company, the company profile, and the number of the board of commissioners have an influence on the disclosure of corporate social responsibility. Meanwhile, on the other hand, profitability and leverage have no effect on disclosure of corporate social responsibility.Keywords: Size, Profitability, Company Profile, Number of Commissioner, and Leverage
Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham dengan Leverage Sebagai Variabel Intervening pada Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2018-2021 Dian Widdyastutik; Moh. Amin; Junaidi Junaidi
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

The purpose of this study is to find out how much influence liquidity and profitability have on stock prices with leverage as an intervening variable in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) 2018 - 2021. The variables in this study are liquidity and profitability as the independent variable, the stock price variable as the dependent variable and finally the leverage variable as the intervening or mediating variable. The total population in this study is 90 manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange in 2018 - 2021. The sampling method uses purposive sampling using certain criteria. While the data analysis method uses path analysis using the SPSS application. The research results show that liquidity has a significant effect on leverage, profitability has no significant effect on leverage, profitability has a significant effect on stock prices, while liquidity and leverage have no significant effect on stock prices. Furthermore, the results of the intervening leverage variable are unable to mediate the effect of liquidity and profitability on stock prices. Keywords : Liquidity, profitability, leverage, stock price and intervening
ANALISIS EFEKTIVITAS PENERAPAN INSENTIF PAJAK PMK 44 TAHUN 2020 PADA MASA PANDEMI COVID-19 DALAM UPAYA PEMULIHAN CASH FLOW (Studi Kasus Pada PT.ABC) Sinta Ustantini; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The COVID-19 pandemic has a very significant impact on the domestic economy of the nation-state and the existence of MSMEs (Micro, small and medium enterprises). The government has issued incentives and tax facilities that can be utilized by taxpayers. The purpose of this study was to determine the implementation of Minister of finance regulations Number 44 (PMK 44) tax incentives in 2020 during the Covid-19 pandemic, which was effective in efforts to restore cash flow at PT.ABC. This research is a comparative descriptive research type with quantitative calculations by describing comparing the reality and circumstances of an object under study. The implementation of Minister of finance regulations Number 44 (PMK.44) in 2020 can restore PT.ABC’s cash flow supported by an increase in PT.ABC’s profit. However, this recovery is still very ineffective in accordance with the standard measure of effectiveness according to the R&D reference for the Ministry of Home Affairs due to the increase in the final cash balance of 31 December 2020 PT ABC is only by 1.4%.Keyword : Tax Incentives, government born income tax, MSMEs.
Analisis Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) pada Masa Pandemi Covid-19 (Studi Kasus di Desa Kemiri Kecamatan Puspo Kabupaten Pasuruan) Kusumas Tutik Wahyuningsah; Moh. Amin; Irma Hidayati
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

The Village Expenditure Budget and Revenue (APBDES) is a village financial plan based on village regulations that contains estimates of sources of income and expenditure to support the needs of village development programs related to a period. This study aims to determine the management of the Village Revenue and Expenditure Budget (APBDes) during the Covid-19 pandemic in Kemiri Village, Puspo District, Pasuruan Regency. This study used qualitative research methods. Data collection techniques using, observation, interviews and documentation. Data analysis techniques using data reduction, data presentation then conclusions. Based on the research results, it is known that the total income of Kemiri Village in 2021 is Rp. 1.615.608.903,39 and the amount of spending spent to finance operational activities and spending for Kemiri Village was Rp. 1.628.209.228,20. From the difference between the amount of income and the amount of spending, it can be seen that costs are greater than the income earned by Kemiri Village. So that in the financial management of Kemiri Village in 2021 it is said to experience a deficit.Keywords: APBDes, village financial management, village expenditure
PENGARUH KUALITAS PENGETAHUAN PERPAJAKAN, MOTIVASI DAN EKONOMI TERHADAP MINAT MENGIKUTI BREVET PAJAK A & B (Studi Empiris Mahasiswa Akuntansi Universitas Islam Malang Dan Universitas Islam Negeri Maulana Malik Ibrahim) Aulia Nurul Hidayah; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study purpose to determine the effect of tax knowledge, motivation and economics on interest in participating in A & B tax brevet. This study is a quantitative study using primary data obtained from questionnaires and measured using the Likert Scale. The population in this study were Accounting Students Faculty of Economics and the Business, University of Islam Malang and State Islamic University of Maulana Malik Ibrahim. Sampling using the Slovin formula obtained the final result as many as 80 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 16.0 for windows. The results of the research show: 1) The variable of the quality of tax knowledge, motivation and influence simultaneously on the interest in participating in the A & B tax brevet, 2) According to the t test, the variable of the quality of taxation knowledge and partial effect on the interest in the A & B tax brevet, 3) According to t test Economic variables have no partial effect on interest in participating in A & B tax brevet.Keywords: Quality of Tax Knowledge, Motivation, Economy, Tax Brevet A & B
PENGARUH KREATIVITAS, SIKAP MANDIRI, MOTIVASI DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA (Studi Empiris Pada Mahasiswa Akuntansi FEB UNISMA, UMM dan UIN) Fitriyatul Hasanah; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to find out how the influence of creativity, independent attitude, motivation and entrepreneurial knowledge have a joint effect on the interest of accounting students for entrepreneurship. Empirical studies in this study is an accounting student at the Islamic University of Malang, Muhammadiyah University of Malang and Maulana Malik Ibrahim University of Malang who has taken entrepreneurship courses. The population in this study is an accounting student at the Islamic University of Malang, Muhammadiyah University of Malang and Maulana Malik Ibrahim University of Malang. Sampling technique in This research uses purposive sampling method. Sample used in the study as many as 100. Determination of the sample is done by using Slovin's formula. The results of this study indicate that creativity, independent attitude, motivation and entrepreneurial knowledge have a significant effect on interest in entrepreneurship. Keywords: Creativity, Independent Attitude, Motivation, Entrepreneurship Knowledge, Entrepreneurship Interest
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan (Studi pada Koperasi di Kecamatan Kedungkandang, Kota Malang) Diah Ayu Khurriyah; Moh. Amin; Junaidi Junaidi
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 significant effect of accounting information systems and internal control system either simultaneously or partially on the employee’s performance in cooperatives in Kedungkandang district, Malang city. All employees who are still active in the Kedungkandang sub-district cooperative, the researchers set as the population. To take the sample, the researcher used the Yamane formula to determine the number of samples, so that 154 respondents were obtained. This research is classified as quantitative research and the data collection uses a survey method, namely by distributing questionnaires. Multiple linear regression analysis became the method of data analysis in this study, and the test used in this study were descriptive statistical test, instrument test, classical assumption test, and hypothetical tests. The result of the study prove that the accounting information system and internal control system both simultaneously and partially on the employee’s performance in cooperatives in Kedungkandang district, Malang city. Keywords: Accounting information system, internal control system, employee performance.
Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (SISKEUDES) Sebagai Bentuk Transparansi dan Akuntabilitas Keuangan Desa Ngoro Kecamatan Ngoro Kabupaten Jombang Mardani Fitria Ningrum; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The central government requires the village government to make APBDes reports and reports on the realization of APBDes implementation as a form of accountability for the performance of village apparatus to the community or the public which is useful for measuring the results of village government performance and is a form of transparency, accountability in the financial reports of Ngoro Village. The purpose of this study is to find out how effective the use of the Village Financial System Application is as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency. This research uses a qualitative method with a qualitative descriptive research type. The results of this study indicate that the use of the Village Financial System Application has been effective as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency.                                                                                                                                         Keywords: Transparency, accountability, effectiveness, SISKEUDES
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS DALAM PELAPORAN KEUANGAN DAERAH (Studi Empiris Pada BPKD Kabupaten Lumajang) Nurmalia Nurmalia; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource capacity, use of information technology and internal accounting controls on the quality of regional financial reporting. The population in this study is BPKD Malang Regency. The method used in this research is quantitative research. Collecting data in this study by distributing questionnaires to BPKD employees of Lumajang Regency. The samples obtained were 64 respondents. This study uses multiple regression analysis. The results of this study are the simultaneous variable of human resource capacity, utilization of information technology and internal accounting controls have a significant influence on the quality of regional financial reporting. Partially the human resource capacity variable has a positive and significant effect on the quality of regional financial reporting. the use of information technology variables has a positive and significant effect on the quality of regional financial reporting. the internal control variable has a positive and significant effect on the quality of regional financial reporting.Keywords: Human Resources, Utilization of Technology, Internal Control, and Financial Reporting
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA UMKM DI KOTA MALANG Muissu Amina; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of user involvement, personal skills, training and education, as well as top management on the performance of the Accounting Information System at UMKM in Malang City. This research is a descriptive quantitative type because it explains the results of statistical tests. Sampling in this study is UMKM registered in Diskopindag Malang City by using the calculation of the formula Slovin, so it can be known to have 84 respondents. The data source in this study is primary data by distributing questionnaires and measuring the Likert scale. Based on the results of various tests in this study, it can be concluded that, simultaneously and partially user involvement, personal skills, training and education, and top management have a significant positive effect on the performance of the accounting information system.Keywords: User Involvement, Personal Skills, Training and Education, Top Management, and Accounting Information System Performance.
Co-Authors Abdurahman, Faisal Abet Alfarizi Adelia Adelia Afifudin Afifudin Agus Gunawan Ajeng Maulidia Rohma Amirotuz Zakkiyah Anisa Maratus Solikha Arista Fauzi Kartika Sari Aulia Nurul Hidayah Aviyanti Deah Azzaroh Ayunda Anugrah Mustofa Chori’ah Wahyu Yulianingsih DEWI DIAH FAKHRIYYAH Diah Ayu Khurriyah Dian Widdyastutik Dilyan Ardi Hutama Fitri Yuni Ariska Fitriyatul Hasanah Hariri, Hariri Iklil Saputra Irma Hidayati Khilmia Ramadhani Khoirul Ahmad Afandi Kusumas Tutik Wahyuningsah Lalu Perdana Anugrah Hasyim Ledys Juncia Prinanta M. Cholid Mawardi Mardani Fitria Ningrum Masruhah Masruhah Meltia Meltia Mileinia Sukoco Putri Moh Hasan Ramdana M Muissu Amina Murni Cahnia Nanik Risma Nadia Novita Aprilia Sari Nurani Damei Ati Nuris Shobach Nurlena La Besi Nurmalia Nurmalia Rahmat Suharnas Rosalina Dwi Amara Safitri Tasidjawa Sal Sabila Rahmadhani Sinta Ustantini Siti Aminah Anwar Siti Hakimatun Nisak Siti Raudhotul Jannah Sofyan Sauri Tita Prastya Puspita Umi Nandiroh Uswatun Hasanah Mufahharoh Yolanda Murika S