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All Journal e_Jurnal Ilmiah Riset Akuntansi
Moh. Amin
Universitas Islam Malang
Economics, Econometrics & Finance

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Pengaruh Rasio Keuangan dan Kebijakan Deviden Terhadap Pertumbuhan Laba (Studi pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Dilyan Ardi Hutama; 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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This study aims to determine the effect of financial ratios and dividend policies simultaneously on profit growth in manufacturing companies listed on the IDX in 2018-2020 with a total population in this study of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2020 years. Profitability which is proxied by Return On Assets (ROE) has a positive and partially significant effect on Profit Growth, Liquidity which is proxied by Current Ratio (CR) has a negative and partially insignificant effect on Profit Growth, Solvency which is proxied by Debt to Equity Ratio (DER) has a negative and not significant effect partially on Profit Growth. Activity proxied by Total Asset Turnover (TATO) has a partially positive and significant effect on Profit Growth, Dividend Policy proxied by the Dividend Payout Ratio (DPR) has a negative and partially significant effect on Profit Growth, Then simultaneously Profitability (ROE), Liquidity (CR), Solvability (DER), Activity (TATO), Dividend Policy (DPR) on Profit Growth (NPM).Keywords: Profitability, liquidity, solvency, activity, dividend policy.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah, dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Lumajang (Studi Kasus pada Kantor BPKD Kabupaten Lumajang) Uswatun Hasanah Mufahharoh; 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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This study aims to determine the effect of human resource competence, the application of government accounting standards, and the application of regional financial accounting systems on the quality of local government financial reports in Lumajang Regency. The number of samples used in this study were 45 respondents with a purposive sampling method. Data collection was carried out by distributing questionnaires to all BPKD employees in Lumajang Regency and processed using SPSS Statistics 24.0. The results of this study indicate that the competence of human resources and the implementation of the regional financial accounting system have no effect on the quality of the financial reports of the regional government of Lumajang Regency. While the application of government accounting standards has a positive effect on the quality of the financial reports of the regional government of Lumajang district.Keywords: Competence of human resources, government accounting standards, regional financial accounting systems, and quality of regional financial reports
Pengaruh Pengetahuan Kewirausahaan, Modal Usaha, dan Mental Berwirausaha Terhadap Minat Mahasiswa dalam Berwirausaha (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Nurlena La Besi; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this study was to find out how the influence of Entrepreneurship Knowledge, Business Capital, and Entrepreneurial Mentality on Entrepreneurial Interests "Studies on Students of the Faculty of Economics and Business Unisma". The variables used in this study consisted of independent variables: Entrepreneurial Knowledge, Business Capital, and Entrepreneurial Mentality. Dependent variable: Interest in Entrepreneurship. This research was conducted from February to completion at the Unisma Faculty of Economics and Business. Descriptive analysis, classical acceptance testing, and multiple regression analysis were used in the data analysis techniques of this study. The population of this study was economics students. The sample in this study was 90 students from the 2019 Batch of the Unisma Faculty of Economics and Business. The results of this study indicate that Entrepreneurship Knowledge, Business Capital, and Entrepreneurial Mentality simultaneously have a significant positive effect on Entrepreneurial Interest.Keywords: Entrepreneurship knowledge, business capital, entrepreneurial mentality, and interest in entrepreneurship. 
Pengaruh Kesadaran, Penyuluhan, Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi di Kantor Pelayanan Pajak Pratama Malang Selatan) Lalu Perdana Anugrah Hasyim; 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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The research utilizes a quantitative approach to examine the impact of taxpayer awareness, tax education, tax services, and tax sanctions on individual taxpayer compliance. The variables explored include taxpayer awareness, tax education, tax services, and tax sanctions as independent variables, with compliance being the dependent variable. The research sample comprises 100 individual taxpayers registered at KPP Pratama Malang Selatan. A questionnaire is employed as the data collection instrument, and the SPSS 25.0 computer program is utilized to conduct the instrument test. The data is analyzed through multiple linear regression analysis, traditional assumption tests, determination tests, F tests, and t tests. The research findings reveal that compliance, tax services, and tax sanctions have a significantly positive impact on individual taxpayer compliance, while tax education does not exhibit a significant effect on individual taxpayer compliance.Keywords: Taxpayer awareness, tax education, tax services, and tax sanctions on the compliance of individual taxpayers.
Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Moh Hasan Ramdana M; 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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This study aims to determine the influence of Intellectual Capital on the Performance of Companies incorporated in companies listed on the Indonesia Stock Exchange. In this study, a sampling technique was determined using purposive sampling, and based on predetermined criteria, the number of samples was 85 companies during 2019-2021. This study used multiple linear regression analysis. The results show that Intellectual Capital: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) has a positive effect on Return On Asset (ROA).Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) and Return on Assets (ROA)
Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Karyawan pada Organisasi Perangkat Daerah Kota Malang Aviyanti Deah Azzaroh; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The current research has the objective of knowing the effect of internal control systems, accounting information systems and work motivation on employee performance. The population or respondents taken in this study were employees of all OPD (Regional Apparatus Organizations) in Malang City. The sampling technique in this study was carried out by purposive sampling. A total of 40 respondents with some specific criteria. The data source used is using primary data collected through questionnaires and using a Likert scale model. The results of this study are The influence of the Internal Control System, Accounting Information Systems and Work Motivation have a simultaneous effect on Employee Performance. Internal Control System and Accounting Information System Variables have a significant effect on Employee Performance. Work Motivation Variable has no significant effect on Employee Performance.Keywords: Internal control system; accounting information system; work motivation; employee performance.
Determinan Persepsi Mahasiswa Akuntansi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi Empiris pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Abet Alfarizi; 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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This study aims to analyze the influence of several determining factors on the perceptions of accounting students regarding the ethics of tax evasion, namely fairness, discrimination, and the tax system. Tax evasion is an unlawful act carried out by taxpayers who aim to reduce the amount of tax charged or make efforts not to pay taxes illegally. This study uses primary data with the criteria of students majoring in accounting at the Faculty of Economics and Business, Islamic University of Malang who have taken taxation courses. The research was conducted using data collection methods through questionnaires with google form media using a Likert scale of 1-4. In determining the sample the researcher used the slovin formula so that the number of samples used in this study was 87 students, using the data analysis method of multiple linear regression analysis. The results of the research test prove that fairness, discrimination, and the tax system have a positive and significant effect on the perceptions of accounting students regarding the ethics of tax evasion. Keywords: Tax evasion, fairness, discrimination, tax system
Pengaruh Peluang Bisnis di Era Pandemi dan Preferensi Risiko Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Universitas Islam Malang Rosalina Dwi Amara; Moh. Amin; Siti Aminah Anwar
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 study aims to (1) identify and explain the effect of business opportunities in the pandemic era and risk preferences on student entrepreneurship interest (2) identify and explain the effect of business opportunities in the pandemic era on student entrepreneurship interest (3) identify and explain the effect of risk preference on student interest in entrepreneurship. The research method used in this study is a quantitative method, namely by distributing questionnaires to students majoring in accounting at the Islamic University of Malang. The number of respondents from the questionnaire distributed was 78 respondents. The results of this study indicate that business opportunities in the pandemic era and risk preferences have a positive effect on the interest in entrepreneurship of students majoring in accounting at the Islamic University of Malang.Keywords: Business opportunities in the pandemic era, risk preference, interest in entrepreneurship
Analisis Pembentukan Portofolio Saham Optimal Menggunakan Model Indeks Tunggal (Studi Empiris Pada Perusahaan BUMN yang Terdaftar Dalam LQ45 di Bursa Efek Indonesia) Rahmat Suharnas; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to use the Single Index Model to form an optimal stock portfolio on the LQ45 index from August 2020 to January 2023. This study aims to determine the proportion of funds allocated to each stock and calculate the return and risk associated with the optimal stock portfolio. formed. The research design used is quantitative descriptive. The research population consists of BUMN shares listed on the LQ45 index on the Indonesia Stock Exchange between August 2020 and January 2023. The research sample was selected through purposive sampling, namely by targeting BUMN shares which remained consistently listed on the LQ45 index during the above period. With this approach, a research sample consisting of 9 stocks was selected. The results showed that of the 9 stocks, 6 stocks met the criteria for inclusion in the optimal portfolio based on the Single Index Model. The proportion of funds to be invested in each stock in the optimal portfolio is as follows: BMRI (Bank Mandiri (Persero) Tbk.) 24.89%, ANTM (Aneka Tambang Tbk.) 11.40%, PTBA (Bukit Asam Tbk.) of 12.01%, BBNI (Bank Negara Indonesia (Persero) Tbk.) of 24.45%, BBRI (Bank Rakyat Indonesia (Persero) Tbk.) of 18.33%, and PGAS (Perusahaan Gas Negara Tbk.) of 8.91%. The optimal stock portfolio formed from the above allocation of funds produces a return of 2.36% per month, with a risk of 1.15% that must be borne by investors.Keywords: Optimal Stock Portfolio, Single Index Model, LQ45 Index, Return and Risk.
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