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All Journal Jurnal Akuntansi Profesi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi dan Perpajakan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Gorontalo Accounting Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Journal of Enterprise and Development (JED) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Formosa Journal of Sustainable Research (FJSR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Manado (JAIM) JIMEKA
Ditya Permatasari
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : EL-MUHASABA

 1 
PENGETAHUAN ETIKA AKUNTANSI, RELIGIUSITAS DAN LOVE OF MONEY SEBAGAI DETERMINAN PERSEPSI ETIS MAHASISWA AKUNTANSI Lestari, Baiq; Permatasari, Ditya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.8067

Abstract

This study aims to determine the perceptions of accounting students, about the influence of ethical knowledge, religiosity, and love of money from Islamic-based university.This research used quantitative research. The technique of data analysis that used to test the hypothesis is simple and multiple regression analysis sample in this study were 151 respondents.Data were collected using a questionnaire.The results of this study indicate that Ethical Knowledge and Religiosity have a positive effect on the Ethical Perceptions of Accounting Students.While Love of Money had a negative effect on the Ethical Perceptions of Accounting Students.From the results of the simultaneous test of Ethics Knowledge, Religiosity, and Love of Money on Ethical Perception of Accounting Students has a simultaneous effect. The higher level of the understanding of their religion, so the level of their money more less than before, vice versa.
PENGETAHUAN ETIKA AKUNTANSI, RELIGIUSITAS DAN LOVE OF MONEY SEBAGAI DETERMINAN PERSEPSI ETIS MAHASISWA AKUNTANSI Lestari, Baiq; Permatasari, Ditya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.8067

Abstract

This study aims to determine the perceptions of accounting students, about the influence of ethical knowledge, religiosity, and love of money from Islamic-based university.This research used quantitative research. The technique of data analysis that used to test the hypothesis is simple and multiple regression analysis sample in this study were 151 respondents.Data were collected using a questionnaire.The results of this study indicate that Ethical Knowledge and Religiosity have a positive effect on the Ethical Perceptions of Accounting Students.While Love of Money had a negative effect on the Ethical Perceptions of Accounting Students.From the results of the simultaneous test of Ethics Knowledge, Religiosity, and Love of Money on Ethical Perception of Accounting Students has a simultaneous effect. The higher level of the understanding of their religion, so the level of their money more less than before, vice versa.
INTERNAL CONTROL, ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH ACCOUNTING INFORMATION SYSTEM AS INTERVENING Amira Amira; Ditya Permatasari
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i2.15590

Abstract

The purpose of this study is to find out the influence of internal control and organizational culture on employee performance with accounting information systems as intervening variables. The population in this study was employees of accounting and finance department in PT PG Rajawali I Unit PG Krebet Baru with a total of 45 people. This type of quantitative research. Data analysis used is multiple regression analysis by looking at the results of the coefficient of determination to determine the influence of intervening variables and descriptive statistical analysis. There are 7 hypotheses that can be formulated in this study. The results of the study are: 1) internal control has a positive and significant effect on employee performance; 2) organizational culture negatively and significantly affects employee performance; 3) accounting information system has a positive and insignificant effect on employee performance; 4) internal control has a positive and significant effect on accounting information systems; 5) organizational culture positively and significantly affects accounting information systems; 6) indirectly internal control through accounting information systems has a positive and insignificant influence on employee performance and 7) indirectly the culture of the organization through accounting information systems has a positive and significant influence on employee performance.
Co-Authors Amira Amira Aulia Salsa Bella Citra Dwi Meita Devita Nur Romadhoni Dewi Roichatul Ummah Dwi Ayu Prihatini Farahiyah Sartika Firman Maulana, Firman Ghunayanto, Ario Indah Yuliana Lailatul Farida Lestari, Baiq Lestari, Baiq Malindha, Tasya Rizki Meita, Citra Dwi Mochammad Rofieq Nawirah Nawirah Nissa, Izzun Khoirun Nurisma Fuadiyatu Zakki Putri, Bunga Andiya Rafidah, Aufa Salma, Siti Nikhlatus Setiani Setiani, Setiani Zulfa, Fatasya Aulya Ngindana