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Moh. Amin
Universitas Islam Malang
Economics, Econometrics & Finance

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PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DALAM PROSES PEMBELAJARAN DARING (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Pada Masa Pembelajaran Daring) Khoirul Ahmad Afandi; Moh. Amin; Arista Fauzi Kartika Sari
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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Abstract

This study discusses emotional intelligence and learning behavior on the level of accounting understanding in the online learning process. The type of data in this study is quantitative. The sampling method used is using the slovin formula with the data collection method using a questionnaire via google form. The population in this study were students of the Accounting Department, Faculty of Economics and Business, Islamic University of Malang during the online learning period, namely active students from the 2017 - 2019 class as many as 780 students who had taken online lecture courses with predetermined criteria. The results of this study indicate that partially emotional intelligence affects the level of accounting understanding in the online learning process and learning behavior affects the level of accounting understanding in the online learning process. Meanwhile, both variables simultaneously show a significant effect on the level of accounting understanding in the online learning process.Keywords: Emotional Intelligence, Learning Behavior, Accounting Comprehension, Online Learning.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Study Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Khilmia Ramadhani; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study aims to analyze the effect of good corporate governance, corporate social responsibility, and profitability on firm value as measured by using the corporate governance perception index (CGPI), corporate social responsibility index (CSRI), Return on assets (ROA) and price to book value (PBV). The research population is manufacturing companies listed on the Indonesian stock exchange during the 2017-2020 period. The samples is 42 companies. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that Good Corporate Governance has no significant effect on firm value. Corporate Social Responsibility has a significant negative effect on firm value, and profitability has a positive and significant effect on firm value. Simultaneously all independent variables affect firm value.Keywords: Good Corporate Governance, Corporate Social Responsibility, Profitability, Firm Value
PENGARUH PENDAPATAN ASLI DESA (PADESA), DANA DESA (DD) DAN BAGI HASIL (PAJAK DAN RETRIBUSI) (BHPR) TERHADAP BELANJA DESA BIDANG PENDIDIKAN (Studi Empiris Pada Desa se-Kabupaten Malang) Fitri Yuni Ariska; Moh. Amin; Junaidi Junaidi
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 purpose of this study was to determine the effect of Village Original Income, Village Funds and Profit Sharing (Taxes and Retribution) on Village Expenditures in the Education Sector in Villages in Malang Regency. Samples were selected using purposive sampling and obtained as many as 79 samples based on the applied criteria. This study uses multiple linear regression models. The results showed that Village Original Income, Village Funds and Profit Sharing (Taxes and Retributions) had a significant effect on Village Expenditures in the Education Sector in villages throughout Malang Regency. Village Original Income has a significant positive effect on Village Expenditures in the Education Sector in villages in Malang Regency. Village Funds have a significant positive effect on Village Expenditures in the Education Sector in villages in Malang Regency. Profit Sharing (Tax and Retribution) has no effect on Village Expenditures in the Education Sector in villages in Malang Regency.Keywords: PADESA, DD, BHPR and Village Expenditures in the Education Sector.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA BANK BTPN SYARIAH CABANG KOTA MALANG Siti Hakimatun Nisak; Moh. Amin; M. Cholid Mawardi
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 factors of pressure, opportunity, rationalization, capability and technology that affect the occurrence of fraud at Bank BTPN Syariah, Malang City Branch and to determine the factors that most influence the occurrence of fraud in the Bank. BTPN Syariah Malang City Branch. The type of research in the preparation of this paper is research (explanatory research). The population in this study were employees of Bank BTPN Syariah Malang City Branch, with a total sample of 35 employees with data analysis techniques using multiple linear regression analysis. Based on the results of research and discussion that has been done, it can be concluded that 1) Opportunity pressure, rationalization, capability and technology affect fraud at Bank BTPN Syariah Malang City Branch 2) Rationalization has a dominant influence on fraud at Bank BTPN Syariah Malang City Branch.Keywords: opportunity pressure, rationalization, capability, technology and fraud
ANALISIS SISTEM INFORMASI PERSEDIAAN PRODUK BERBASIS WEB (Studi Kasus Pada PT. Firman Ardy Cabang Kota Malang) Sal Sabila Rahmadhani; Moh. Amin; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the application of a web-based product inventory information system in a trading company at PT. Firman Ardy Malang City branch. This type of research uses a qualitative method with a descriptive approach. The data obtained from the results of interviews with research subjects. The technique used to analyze web-based product inventory data is by collecting data and then processing it so that conclusions can be drawn. The result of this research is that a web-based system has many benefits both for the owner, and for employees and its easy implementation.Keywords: Information System, Inventory, Web
ANALISIS PENGARUH FRUAD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018- 2019) Amirotuz Zakkiyah; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze and test the effect of the Fruad triangle (Pressure, Opportunity and Rationalization) on fraudulent financial statements in Food and Beverage companies listed on the Indonesia Stock Exchange in 2018-2019. The type used in this study is a quantitative method that can be used to examine the population.  and certain samples, as data collection using research instruments, data analysis is quantitative or statistical.  The population in this study were 30 manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2019. The sample was taken from the population using purposive sampling technique and obtained a sample of 20 companies with the criteria used. The results showed that simultaneously Pressure, Opportunity and Rationalization Affected Fraudulent Financial Statements partially Pressure had a positive and significant effect on financial statements while Opportunity and Rationalization had no significant effect on financial statement fraud in Food and Beverage companies listed on the IDX in 2018-2019  .Keywords: Financial statements, fraud triangle, pressure, opportunity and rationalization
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus Pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang dan Universitas Merdeka Malang) Akhmad Faisal; Moh. Amin; Junaidi Junaidi
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 study was conducted to determine the effect of financial rewards, labor market considerations, family environment, personality, professional recognition and work environment on student interest in choosing a career as a public accountant. This research was conducted on students majoring in accounting at the Islamic University of Malang and Independent University of Malang. The data collection method used in this study was to distribute questionnaires to respondents in the form of written questions. The sample used in this study were active undergraduate students (S1) in the 2018 Faculty of Economics and Business Accounting study program. The method of determining the sample used was the purposive sampling method. The data analysis method used in this study used multiple linear regression analysis. Based on the results of SPSS 16.0 analysis, this study shows that Personality and Professional Recognition have a positive effect on student interest in choosing a career as a public accountant. While the variables of Financial Rewards, Labor Market Considerations, Family Environment, and Work Environment have no effect on students' interest in choosing a career as a public accountant. Keywords: Student interest in choosing a career as a public accountant, Financial Awards, Job Market Considerations, Family Environment, Personality, Professional Recognition, and Work Environment.
Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2021) Ledys Juncia Prinanta; Moh. Amin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The responsibility of a company consists of three important aspects, namely financial, social and environmental. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. Because, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. This study aims to determine 1). influence of environmental performance on financial performance, 2). Effect of environmental costs on financial performance, and 3). Company size on financial performance. Sampling in this study using purposive sampling method. The sample for this research is 100 manufacturing companies listed on the IDX in 2019-2020. The data analysis technique used is multiple linear regression, with descriptive analysis tests, normality tests, classic assumption tests, coefficient determination tests, partial tests and simultaneous tests to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) environmental performance has an effect on financial performance, 2) environmental costs have a negative and significant effect on financial performance, 3) company size has an effect on financial performance.Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
Pengaruh Pembelajaran Kewirausahaan dan Praktik Kewirausahaan Terhadap Minat Berwirausaha (Studi pada Mahasiswa Jurusan Manajemen dan Akuntansi FEB Unisma Angkatan 2019) Ayunda Anugrah Mustofa; Moh. Amin; 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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Abstract

This study aims to examine the effect of entrepreneurship learning and entrepreneurship practice on student entrepreneurship interest in Malang. The sample size in this study was 89 out of 818 total population. The population of this study were students of the Faculty of Economics and Business, Islamic University of Malang, majoring in Management and Accounting class of 2019 who had taken advanced entrepreneurship courses and practicum. The sample used was simple random sampling. This study uses primary data obtained through distributing questionnaires and then processed and analyzed. The analysis method used is multiple linear regression analysis method carried out with the help of SPSS (Statistical Program for Social Science) version 21 so that the results of the analysis in this study are found in the form of entrepreneurship learning and entrepreneurship practice have a positive and significant effect on student entrepreneurship interest at the Faculty of Economics and Business, Islamic University of Malang. Keywords: Entrepreneurship learning, entrepreneurship practice, entrepreneurial interest
Pengaruh Pemahaman Akuntansi, Modal Usaha, Kreativitas, dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM di Kota Malang Anisa Maratus Solikha; Moh. Amin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to ascertain the impact of accounting knowledge, financial resources, creativity, and social media use on the sustainability of UMKM in the Malang City. The dependent variable in this study is the sustainability of UMKM in Malang City, and the independent factors include of accounting, business capital, innovation, and usage of social media. Because the data employed in this type of research is in the form of numbers and numbers, it is a quantitative type of study. Primary data were used in this study, and a questionnaire was used to gather the data.  The participants in this study are UMKM actors who registered with Malang City’s Office of Corporations, Industry, and Trade. The slovin formula is employed in the data collection process. Based on this methodology, 90 respondents from the UMKM actors were used. The multiple linear regression analysis test, instrument test, normality test, traditional assumption test, and hypothesis test were all employed to assess the hypothesis, classic assumption test, multiple linear regression analysis test, and hypothesis test. The result showed that are accounting comprehension variable had no effect on UMKM sustainability, while the venture capital variable had a positive and significant effect on UMKM sustainability, while the creativity variable had no effect on UMKM sustainability and the social media utilization variable has a significant and significant affect on the sustainability of UMKM.Keywords: Understanding Of Accounting, Business Capital, Creativity, Utilization of Social Media, UMKM Sustainability.
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