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All Journal Jurnal Akuntansi Indonesia JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Arthavidya Jurnal Ilmiah Ekonomi Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Research Horizon Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Anwar Made
Fakultas Ekonomi Universitas Kanjuruhan Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN NAGEKEO Sada, Rikhardus Kodhi; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the Implementation of the Government Internal Control System on the Quality of the Financial Statements of the Regional Government of The Nagekeo Regency. This research uses a quantitative approach, using primary data through questionnaires. Respondents in this study are part of the financial management of 35 SKPD Nagekeo Regency. The variables are the Government Internal Control System as an independent variable and the Quality of Government Financial Statements as the dependent variable. Data analysis uses multiple regression statistical methods. Hypothesis test results indicate that the application of the government's internal control system has a positive and significant effect on the quality of the financial statements of the Nagekeo Regency government.
Kajian Karakteristik Kewirausahaan Dan Perusahaan Terhadap Keberhasilan Usaha Kecil Santoso, Nugroho Agus; Made, Anwar
Arthavidya Jurnal Ilmiah Ekonomi Vol 16 No 1 (2014)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.789 KB) | DOI: 10.37303/a.v16i1.46

Abstract

Strategi produk unggulan pada suatu daerah dinilaimempunyai kelebihan karena strategi tersebut mampumenciptakan suatu daerah relatif lebih mandiri dalampengembangan perekonomiannya. Produk unggulan adalahproduk yang potensial untuk dikembangkan di suatu daerahdengan memanfaatkan sumberdaya setempat, serta meningkatkanpendapatan bagi masyarakat dan pemerintah. Kota Malangmemiliki sentra Usaha Mikro Kecil Menengah (UMKM) yangmemiliki potensi yang cukup besar dalam prosespengembangannya. Pada tahun 2012 di Kota Malang terdapatlima (5) sentra UMKM yang menghasilkan produk unggulan.Lokasi penelitian pada sentra Usaha Kecil yang menghasilkanproduk unggulan di kota Malang. Sampel yang diambil dalampenelitian ini berjumlah 249 responden. Hasil penelitianmenunjukkan bahwa karakteristik kewirausahaan dan perusahaanberpengaruh secara simultan terhadap keberhasilan usaha.Karakteristik kewirausahaan berpengaruh terbesar terhadapkeberhasilan usaha.Kata Kunci : Karakteristik Kewirausahaan, KarakteristikPerusahaan dan Keberhasilan Usaha dan UsahaKecil
PENGARUH KOMPENTENSI SUMBER DAYA MANUSIA ,PENERAPAN SISTEM AKUNTANSI DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD KABUPATEN LUMAJANG) Maimunah, Maimunah; Made, Anwar; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4211

Abstract

This study aims to analyze the influence of human resource competencies, the application of regional accounting systems, the adoption and utilization of information technology on the quality of financial reports of local governments partially or simultaneously. in this study, the sample taken was 59 people from 9 regional work units (SKPD) consisting of financial sub-departments and accounting staff. Data collection is done through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. The results of the first research show that the competence of human resources, and the use of information technology have a positive and significant effect on the quality of the financial statements of the local government while the application of the regional accounting system does not affect the quality of the financial statements of the Lumajang regency. the competency of human resources simultaneously, the application of the regional accounting system and the use of information technology have a positive and significant effect on the quality of the financial statements of the Lumajang district government.
ANALISIS KINERJA APBD DENGAN PENGUKURAN VALUE FOR MONEY PEMERINTAH KOTA MALANG (TAHUN PERIODE 2011-2015) Ulfa, Evi Indana; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4215

Abstract

This study aims to analyze to find out how to measure the effectiveness of the Malang City's APBD (Local Government Budget), to find out whether the Malang City's APBD (Local Government Budget) is quite effective and to find out how to measure the Malang City Government's accounting effectiveness. This research uses quantitative research methods. The data used in this study are secondary data, that is data already available from official documents of the Malang city government. Data collection techniques used by researchers is by logging data. Results of research The effectiveness level of Malang City's APBD (Local Government Budget) in 2011-2015 was very effective, because the average was 103.27 percent, greater than the specified criteria, which is at least 90 percent, the level of efficiency of the Malang City's APBD (Local Government Budget) in 2011-2015 was less efficient, because it was average -The rate of 105.26 percent is greater than the specified criteria, which is a maximum of 80 percent, when viewed from how much the proportion of PAD can contribute to regional income, the level of financial capability of the Malang City Government in 2011-2015 is less able, because on average 13.03 percent is far less than the specified criteria, which is a minimum of 40 percent and when viewed from how much PAD can sustain regional spending, the level of financial capability of Malang City Government in 2011 - 2015 is less able, because the average is 12.17 percent smaller than the specified criteria, which is a minimum of 40 percent.
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Kebijakan Dividen Kas (Studi Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Putra, Harrys Amdana Andika; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4222

Abstract

This study aims to determine how much influence the profitability, liquidity, and leverage of cash dividend policy. This research uses descriptive quantitative data types and secondary data sources. The sample of this research were 49 real estate and property companies using a sampling technique with purposive sampling. Data collection techniques from the internet, journals, books, articles, and previous thesis. The variables used are independent variables including profitability using the formula of NPM, ROI, and ROE ratio, liquidity using the formula of QR and CR ratio, and leverage using the DAR and DER ratio formula. Whereas the cash dividend policy uses the cash dividend formula divided by the number of company shares. The data analysis technique used is multiple linear regression. The results of this study indicate that the profitability which is posited by return on investment (ROI), and leverage which is predicted to be a debt to asset ratio (DAR) and debt to equity ratio (DER) partially have no significant effect on cash dividend policy. However, profitability proxied by net profit margin (NPM) and return on equity (ROE), liquidity which is proxied by current ratio (CR) and quick ratio (QR) has a significant positive effect on cash dividend policy. While simultaneously NPM, ROI, ROE, CR, QR, DAR, and DER significantly influence cash dividend policy.
Pengaruh Kebijakan Dividen, Kebijakan Hutang Terhadap Harga Saham Dan Nilai Perusahaan Sebagai Variabel Intervening (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Lisnawati, Ika; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4226

Abstract

This study aims to determine the effect of dividend policy, debt policy on stock prices and company value as an intervening variable. In research using quantitative data types with secondary data sources. Samples obtained in this company were 31 manufacturing companies using purposive sampling method. Data collection techniques from books, internet, journals, and previous thesis. The variables used are dividend policy variables proxied with dividend payout ratio (DPR), and debt policy proxied debt to equity ratio (DER) as an independent variable, stock prices are proxied by Price Earning Ratio (PER) as the dependent variable, and company value Price book value (PBV) is proxied as an intervening variable. Data analysis techniques use the path test (path). The results of this partial research show that dividend policy (DPR) and debt policy (DER) have a significant positive effect on company value (PBV), company value (PBV) and dividend policy (DPR) which have a significant positive effect on stock prices (PER), and debt policy (DER) has no significant effect on stock prices. The results of the path test result show that the dividend policy (DPR) on the share price (PER) through the company value (PBV) has a significant indirect effect on the stock price (PER) and the debt policy (DER) on the stock price (PER ) through the company's value (PBV) there is no significant indirect effect on stock prices (PER).
ANALISIS PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DAERAH KOTA MALANG Esni, Maria Trimurni; Made, Anwar; Wulandari, Retno
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4254

Abstract

Regional Autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of local communities in accordance with statutory regulations. The basic consideration of the implementation of regional autonomy is the development of conditions in the country that indicate that the rise of globalization that demands competitiveness of each country, including the competitiveness of local governments. This study aims to determine and analyze the effect of the implementation of performance-based budgeting, accountability and transparency as an independent variable both partially and simultaneously on the financial performance of the city of Malang. This study uses a quantitative approach with a sample of 44 employees in OPD and BPKAD Malang. Measurement of variables using a Likert Scale with a score of up to 5. Data were analyzed using multiple linear regression analysis and to test the significance level using the f test and hypothesis testing using t test with the help of the SPSS 22 program. Partial results indicate that the application of performance-based budgeting has a significant effect on regional financial performance, the accountability variable has a significant effect on regional financial performance and the transparency variable does not affect the regional financial performance and the results of research simultaneously show that the application of performance-based budgeting, accountability and transparency affects the regional financial performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH Djawang, Rizky Rivaldo Peku; Made, Anwar; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4257

Abstract

This study aims to determine the effect of SAP Understanding, Use of Information Technology, Internal Oversight, HR, and Organizational Commitment to the Value of Financial Statements, both partially and simultaneously. This research was conducted in East Sumba Regency - East Nusa Tenggara Province using primary questionnaire data distributed to DPKAD / DPPKD staff of the City / Regency of East Sumba. The sample used amounted to 35 people consisting of employees who work or handle the accounting department. The data analysis technique used in this study is multiple linear regression analysis. The results showed that SAP Understanding, Use of Information Technology, Internal Oversight, Human Resources, and Organizational Commitment simultaneously influence the Financial Statement Information Value and partially SAP Understanding, Use of Information Technology, Human Resources has a positive and significant effect on financial performance, but Internal Control and Organizational Commitment do not affect the value of financial statement information in East Sumba district. Based on these results it can be concluded that the greater the SAP Understanding, Use of Information Technology, Human Resources will improve the quality of regional financial statement information, and vice versa if the Understanding of SAP, Use of Information Technology, Human Resources decreases the quality of regional financial statement information will also decrease
PENGARUH PEMBIAYAAN, NON PERFORMING FINANCING (NPF), CAPITAL ADEQUACY RATIO (CAR), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS BANK SYARIAH Hasanah, Uswatun; Made, Anwar; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4258

Abstract

The purpose of this study was to examine and determine the effect of Financing, Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia in 2013-2017. The population of this research is Sharia Commercial Bank in Indonesia. Sampling uses the time series cross section method. The population is 11 Sharia Commercial Banks. Methods of observation for 5 years (2013-2017). Analysis of the data used in research is the classic assumption test and hypothesis test. The method used in this research is quantitative descriptive method, and the analytical method used is multiple linear regression analysis. The results of the study show that the Non Performing Financing (NPF) and Capital Adeaucy Ratio (CAR) variables affect the profitability of Islamic Commercial Banks both partially and simultaneously whereas for Financing and Financing to Deposit Ratio (FDR) variables do not partially affect the Sharia Commercial Bank Profitability.
PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK Islamiyah, Faridatul; Made , Anwar; Sari , Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4452

Abstract

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.
Co-Authors A Halim Abdur Rosyid Anamur, Imelda Aprilina, Kiki Ria Arifianti, Rizka Putri Arman, Syahrial Romadhoni Asmiati, Anggri Ati Retna Sari Ati Retna Sari Azlinda, Noer Bahuma, Tarigas Pansa Beti, Agustina Cahya Rahmadanni, Tiara Rolina Dewi, Ana Tasya Dimas Emha Amir Fikri Anas Djawang, Rizky Rivaldo Peku Eka Dwi Agustin Endang BK Kristi, Mega Priscila Eris Dianawati Esmawanto, Sandi ESNI, MARIA TRIMURNI Fahmi Poernamawatie Ferianti, Yuni Ferlian Aca Fikri, Dzulfikar Ahli Fitriana, Helmi Hardani, Nilam Indah Hendra Hertanto, Ronny Hermawan, Achmad David HIMMAH, RIFKHA FAIKHOTUL IRAWAN, MOKHAMAD Islamiyah, Faridatul Jamhari Jamhari Keziana, Keziana Koenta Adji Koerniawan Koerniawan, Koenta Aji Laikyer, Kristin Petra Lestiar, Dessy Ayunda Lina, Rosa Lisnawati, Ika Loda, Maria Adriani Maimunah Maimunah Mari, Iwaldus Pebri Nastiti, Ratna Dwi Nugroho Agus Santoso Praja, Qohar Triyoga Pransiska, Pransiska Prinanta, Veni Meina Purwaningrum, Aprilia Putra, Harrys Amdana Andika R. Anastasia Endang Susilawati Rahmawati, Neni Retno Wulandari Rita Indah Mustikowati Riza Aditya Rosiana, Elsa Sada, Rikhardus Kodhi Safa Azora, Aura Saharana, Anindya Saiful Hidayat Sari , Ati Retna Sari, Arinta Wulan Sari, Maulita Setiyowati, Supami Wahyu Somad, Abdus Sulistyo Sulistyo Sumiati, Waloo Suparto Suparto Supriyatna, Hardiyati Tilamra, Tilamra Tomi, Antonius Ulfa, Evi Indana Ulfah, Elisa Ulfiah, Ulfiah Ulumia, Miftachul Wahyudi, M Eko Watubun, Junikasih Sophia Wibawa, Nerlin Wulandari, Ninis Gusti Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yogivaria, Dony Wirshandono Yuliati - Yunawan, Dista Adit Yundari, Yundari