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All Journal Jurnal Akuntansi Aktual JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Ekonomi dan Bisnis Islam Al-Buhuts (e-journal) Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Akuntansi
Ina Mutmainah
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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INTERNAL AND EXTERNAL FACTORS OF ACCOUNTING STUDENTS IN THE IMPLEMENTATION OF ONLINE LEARNING DURING THE COVID-19 PANDEMIC ERA IN PEKALONGAN Ina Mutmainah; Fachri Ali
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 1 (2022): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v5i1.1369

Abstract

The present study showcases the effect of accounting understanding level, lecturer competence, and student achievement on online learning in the Covid-19 pandemic through learning motivation. The population of this study was accounting students situated at universities in Indonesia. 153 students of a university in Pekalongan, Central Java volunteered to participate. Purposive sampling was employed, and data were garnered through questionnaires. The distributed data were processed using a Likert scale. Path analysis was carried out to analyze data. Study findings expose that the level of accounting understanding, lecturer competence, and student achievement had no effect on online learning. The level of accounting understanding and student achievement did not have a significant effect, while lecturer competence had a significant effect on online learning through learning motivation. This empirical evidence provides an overview of learning evaluation materials for higher education in Indonesia related to students’ abilities in online learning during the Covid-19 pandemic so that in the future it will be more effective and ready to compete in the digital era 4.0.
Faktor-Faktor Yang Memperngaruhi Etika Pada Mahasiswa Akuntansi Syariah Wahid Wachyu Adi Winarto; Ina Mutmainah
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.139 KB) | DOI: 10.30603/ab.v17i2.1867

Abstract

ABSTRACT This research is a study that discusses the intelligence of Islamic accounting students who will later be able to cultivate the accounting profession which is closely related to professional ethics. This study aims to analyze intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence in Islamic accounting students on professional ethics if they become an accountant. The data obtained in the study using a questionnaire distributed to respondents. The sample in this study were 98 students of Islamic accounting at FEBI IAIN Pekalongan. The sampling method used was purposive sampling and the data were analyzed using SPSS 20. The results of the analysis show that the factors that influence ethics in Islamic accounting students are intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence. Partially only emotional intelligence has a positive and significant effect on ethics in sharia accounting students. This study provides input that improving the quality of students with improved emotional intelligence can provide good professional ethical quality.
The Effect of Financial Performance, Fraudulent Statement and Company Size on Costs of Equity Ina Mutmainah
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v1i1.3165

Abstract

The Company will determine the capital to be spent to make their investment. Capital needed costs called cost of capital as a consequence of the company's capital gains that can come from both internal and external . The capital costs incurred by the company is closely linked with the risk of errors in financial reporting information. This study tries to analyze the influence of the profitability, leverage, fraudulent statement, company size, on the cost of equity. The research was conducted during the period 2016-2018 in the manufacturing companies listed in Indonesia Stock Exchange. Researchers collected data by technical documentation which is currently processing using SPSS 23. By purposive sampling, researchers have collected 45 samples from 15 manufacturing companies that fit the criteria of research. The analytical method used is multiple linear regression with classical assumption including normality test, multicollinearity, heterokedasitas, and autocorrelation. The dependent variable is the cost of equity, and the independent variable is profitability, leverage, fraud, company size. From these results, profitability, leverage, fraud, company size, effect simultaneous to the cost of equity in manufacturing companies in the period 2016-2018. Partially, company size and profitability of a significant effect on the cost of equity, while fraud and leverage do not significantly affect the cost of equity in the companies listed in Indonesia Stock Exchange 2016-2018
Apakah Classification Shifting Memoderasi Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Pada Perusahaan Manufaktur yang Terdaftar di BEI? Ina Mutmainah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2060

Abstract

This study aims to determine the effect of good corporate governance on CSR disclosure which is moderated by earning management. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018 periods. The purposive sampling method was selected for data collection, then the data was analyzed by using the absolute difference of moderation test. The results of this study indicate that good corporate governance which consists of institutional ownership, and independent commissioners have no significant effect on CSR disclosure, while audit committees have a positive effect on CSR disclosure. Thoreover, this study earnings management strengthen the positive influence of the institutional ownership on CSR disclosure, and strengthen the negative influence of the audit committee on CSR disclosure. However, earning management fails to find moderation role of independent commissioners on CSR disclosure.
Strategi Pemasaran UMKM KUB Berkah di Desa Karang Asem pada Era New Normal Syara Annisa Fita Hutami; Ina Mutmainah
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol 3 No 1 (2021)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.167 KB) | DOI: 10.24239/jiebi.v3i1.35.97-105

Abstract

Penelitian ini bertujuan untuk mengetahui strategi pemasaran UMKM KUB Berkah di Era New Normal. Berbeda dengan strategi pemasaran pada era normal seperti sebelumnya, saat Indonesia dilanda virus Covid 19 ekonomi di Indonesia menurun begitu pula dengan UMKM turut merasakan penurunan dari ekonomi ini. Maka terdapat strategi lain yang digunakan UMKM KUB Berkah di Era New Normal agar mampu bersaing dan konsisten di dunia bisnis usaha. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa UMKM KUB berkah melakukan penerapan strategi pada Era New Normal dengan cara memperbanyak distributor, memberikan diskon harga pada tiap produknya, mangaktifkan kembali onlineshop yang sebelumya pernah dikelola dengan memaksimalkan kemampuan Sumber Daya Manusia mengenai IT dan Fintech, memanfaatkan promosi melalui generasi millenial.
Efektivitas Alokasi Dana Desa dalam Meningkatkan Industri Kecil Menengah Masyarakat Desa Ina Mutmainah; Azharul Faizin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.447 KB)

Abstract

The increase of the village fund allocation should be represented by the betterment of public services, village economic growth, and social welfare. The present study portrays how the village funds are administered to encourage small and medium enterprises (SMEs) existing in Indonesian villages. Study findings expose that the village funds were allocated in the economic sector demonstrated by the provision of shopping centers for various SMEs products in the village setting. The village funds were also optimized to strengthen the presence of the SMEs through the pivotal role of village-owned enterprises (BUMDes) and the villagers’ entrepreneurship. This study also depicts that empowering small and medium-scale enterprises could be manifested by organizing training to support the growth of the SMEs and enhance soft skills-mediated human resources.
The Moderation Effect of Islamic Corporate Governance on Fraud Financial Statement Detection Using Fraud Hexagon Ina Mutmainah; Dina Amalia Mahmudah
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p125

Abstract

Purpose: Given that Islamic corporate governance serves as a moderating variable, this study aims to examine the impact of the hexagon theory on fraudulent financial statements.Method: This study employed a quantitative methodology and garnered secondary data on Islamic commercial banks in Southeast Asia. Purposive sampling was carried out to collect data from 18 companies during five years (2017–2022), yielding 90 observations. The data analysis method employed Warp-PLS software version 8.0 and partial least square structural equation modeling (PLS-SEM).Findings: Study results demonstrate that financial stability significantly worsens the performance of fraudulent financial statements. Related party transactions, external auditors, director changes, C.E.O. education, company existence, and political connections did not affect governance, moderate the significant positive influence of financial stability, related party transactions, company existence, and political connections on fraudulent financial statements. Meanwhile, good oversight, external auditors, director changes, and C.E.O. education did not moderate the impact of misleading financial statements.Originality/Value: This research contributites significantly to the Islamic banking management. The Islamic corporate governance mechanism forms the process and structure of the entity’s supervisory, monitoring and advisory functions. The presentation of financial statements is carried out in an accountable and transparent manner based on Sharia principles, which can reduce the practice of financial statement fraud, so stakeholders will be more confident in investing.
EFFECTS OF COMPETENCE, ETHICAL BEHAVIOR, AND WORK MOTIVATION ON PREVENTION OF FINANCIAL REPORTING FRAUD: WHISTLEBLOWING SYSTEM AS A MODERATOR Ina Mutmainah
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.201-222

Abstract

The present study aims to examine the effect of human resource competence, ethical behavior, and work motivation on the prevention of financial reporting fraud moderated by whistleblowing systems. Primary data were garnered from banks in Pekalongan, Central Java, Indonesia. This study employed a moderation regression analysis with an interaction testing. Study findings reveal that human resource competence and work motivation give a significant effect on the prevention of financial reporting fraud, while ethical behavior had no significant effect on the prevention of financial reporting fraud. In addition, whistleblowing systems strengthened both the negative effect of human resource competence on the prevention of financial reporting fraud and the positive effect of ethical behavior on the prevention of financial reporting fraud. Nonetheless, the whistleblowing system did not moderate work motivation toward the prevention of financial reporting fraud. The control variable, i.e., reward and punishment, showed a significant impact on the prevention of financial reporting fraud. The study concludes with some empirical evidence for how banking management fosters the whistleblowing system to prevent financial reporting fraud. 
Co-Authors Azharul Faizin Dina Amalia Mahmudah Fachri Ali Syara Annisa Fita Hutami Wahid Wachyu Adi Winarto