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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 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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ANALISIS PERHITUNGAN TARIF KAMAR RAWAT INAP RUMAH SAKIT DENGAN METODE ACTIVITY BASED COSTING SYSTEM Ulumia, Miftachul; Made, Anwar; Yogivaria, Dony Wirshandono
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.v8i1.4454

Abstract

The purpose of this study was to determine the amount of hospitalization fare using the Activity Based Costing method approach at Wijaya Kusuma Lumajang Hospital. As well as analyzing a large comparison of inpatient room rates between the Activity Based Costing System method and the Traditional methods that have been applied by Wijaya Kusuma Lumajang Hospital so far. This research is a descriptive study with a quantitative approach. Data collection techniques used in this study were documentation, observation, and interviews. Data analysis method used is to calculate the cost of inpatient services based on traditional cost accounting, calculate the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of hospitalization at Wijaya Kusuma Lumajang Hospital using the Activity Based Costing System found a lower tariff difference for VIP 1 room Rp31,997.07, while higher rates occurred in VIP Room 2 with a difference of Rp56,570 , 68,, Class 1 Rp.193,765.10, Class 2 Rp.447,881.33 and Class 3 Rp.79,375.90.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Yanti, Nanda Saputri; Made, Anwar; setiyowati, Supami Wahyu
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.v8i1.4455

Abstract

Research. it aims. for the. knowing. influence. in a manner. partially.and simultaneous influence application. the standard. accounting. government, utilization. the system. information. accounting. and supervision. finance. towards. report quality. finance. the government. area. Population. in this research is. officials. structural and. section staff. financial function in the organization. Device. Regional (OPD) City. Poor. totaled 14. agency with. respondent. 71. Retrieval. the sample. to use. purposive technique. sampling. With. method. data collection. using a questionnaire. Analysis. the data. use analysis. linear regreasi. multiple with. using SPSS version 22. Results. research shows that application. accounting standard. the government. influential. significant to. the quality. local government financial reports, utilization. the system. information. accounting has no effect. towards. report quality. government finance. area, and supervision. financial influence significantly on the quality of local government financial reports. And simultaneous application. government accounting standards, utilization of information systems.accounting, and. financial supervision. significant effect. towards quality. financial statements. the government. area.
Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019) Eka Dwi Agustin; Anwar Made; Ati Retnasari
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.37-58

Abstract

ABSTRACTThe purpose of this study was to determine and examine the effect of capital structure, firm size, and intellectual capital on firm value through financial performance as an intervening variable in manufacturing companies listed on the IDX for the 2017-2019 period. Capital structure is proxied by DER, company size is proxied by total assets, intellectual capital is proxied by VAIC, firm value is proxied by Tobins'q and financial performance is proxied by ROA. This type of research is quantitative using secondary data in the form of numbers contained in financial statements. This research was conducted on 64 samples of manufacturing companies. The sampling technique used is purposive sampling method, the analysis used is path analysis. The results showed that capital structure had no effect on financial performance, firm size had a positive effect on financial performance, intellectual capital had a positive effect on financial performance, capital structure had a positive effect on firm value, firm size had no effect on firm value, intellectual capital had no effect on firm value, financial performance had a positive effect on firm value, financial performance as an intervening variable can’t mediate the effect of capital structure on firm value, financial performance as an intervening variable was able to mediate the effect of firm size on firm value, financial performance as an intervening variable was able to mediate the influence of intellectual capital on company value.Keywords: Capital Structure, Firm Size, Intellectual Capital, Financial Performance, Firm Value. ABSTRAKTujuan dari penelitian ini guna menguji dan melihat pengaruh struktur modal, ukuran perusahaan, serta intellectual capital terhadap nilai perusahaan melalui kinerja keuangan sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2019. Struktur modal diproksikan dengan DER, total aset sebagai proksi dari ukuran perusahaan, intellectual capital diproksikan dengan VAIC,nilai perusahaan diproksikan dengan Tobins’q serta kinerja keuangan diproksikan dengan ROA. Ini termasuk jenis kuantitatif yang mempergunakan data sekunder berbentuk angka-angka dalam laporan keuangan. Pelaksanaan penelitian pada 64 perusahaan manufaktur dengan perolehan sampel melalui purposive sampling, kemudian analisis yang diterapkan yakni path analysis. Hasil yang peneliti peroleh memperlihatkan struktur modal tidak memberikan pengaruh terhadap kinerja keuangan, ukuran perusahaan memberikan pengaruh positif terhadap kinerja keuangan, intellectual capital terhadap kinerja keuangan memberikan pengaruh positif, struktur modal memberikan pengaruh positif terhadap nilai perusahaan, ukuran perusahaan tidak memberikan pengaruh terhadap nilai perusahaan, intellectual capital tidak memberikan pengaruh terhadap nilai perusahaan, kinerja keuangan memberikan pengaruh positif terhadap nilai perusahaan, kinerja keuangan selaku variabel intervening tidak dapat memediasi pengaruh struktur modal terhadap nilai perusahaan, pengaruh ukuran perusahaan terhadap nilai perusahaan mampu dimediasi oleh kinerja keuangan sebagai variabel intervening, kinerja keuangan sebagai variabel intervening mampu memediasi pengaruh intellectual capital terhadap nilai perusahaan Kata kunci: Struktur Modal, Ukuran Perusahaan, Intellectual Capital, Kinerja Keuangan, Nilai Perusahaan 
Moderasi Size Pada Struktur Modal dan Pembiayaan Murabahah Terhadap Profitabilitas Bank Umum Syariah Azlinda, Noer; Setiyowati, Supami Wahyu; Made, Anwar
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7078

Abstract

Tujuan dari penelitian ini adalah memahami dan menyelidiki bagaimana pengaruh moderasi size pada struktur modal dan pembiayaan murabahah terhadap profitabilitas pada bank umum syariah di (OJK) antara tahun 2017-2020. Metode yang dipakai pada analisis ini merupakan pendekatan kuantitatif. Penelitian ini menggunakan populasi Bank Umum Syariah (BUS) yang terdaftar di (OJK) tahun 2017-2020 berjumlah 15 perusahaan. 8 sampel BUS yang dipakai sesuai dengan kriteria. Uji Data yang diteliti berupa data tahunan. Teknik analisis data yang digunakan yaitu PLS dengan alat analisis data yaitu Smart Partial Least Square (SmartPLS) 3. Hasil penelitian yang dilakukan adalah Hasil penelitian ini menunjukan bahwa struktur modal berpengaruh positif dan signifikan terhadap profitabilitas, pembiayaan murabahah berpengaruh negatif dan tidak signifikan terhadap profitabilitas, firm size memoderasi struktur modal terhadap profitabilitas, Firm size tidak memoderasi pembiayaan murabahah terhadap profitabilitas.
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir Terhadap Pendapatan Asli Daerah Dimoderasi Oleh Kepatuhan Wajib Pajak Pada Badan Pendapatan Daerah Kabupaten Malang Hardiyati Supriyatna; Ati Retna Sari; Anwar Made
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 5 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss5pp1159-1163

Abstract

This study aims to examine the relationship between hotel tax, restaurant tax, entertainment tax, and parking tax in relation to the increase in local revenue (PAD) driven by the growth of the tourism and culinary sectors in Malang Regency. The study also explores how taxpayer compliance can regulate the relationship between regional taxes and local revenue. The primary objective of this research is to determine the impact of the four types of regional taxes on local revenue and to assess the extent to which taxpayer compliance influences the efficiency of tax collection. The relationship between variables, based on the research hypothesis, is explained using an explanatory/confirmatory quantitative approach. The subjects of this research are the seven technical implementation units for the collection of hotel tax, restaurant tax, entertainment tax, and parking tax in Malang Regency from 2017 to 2021. Data quantification and analysis of the variables were conducted using a quantitative method. The results show that hotel tax, restaurant tax, parking tax, and entertainment tax have a positive impact on PAD, although this increase is dependent on the level of taxpayer compliance as a moderating variable.
Analisis Tata Kelola Dana Desa Dalam Rangka Peningkatanpembangunan Desa (Studi DesaNgebruk, Desa Senggreng, Desa Sambigede, Desa Jatiguwi di Kecamatan Sumberpucung Kabupaten Malang) Tomi, Antonius; Made, Anwar; Sari, Ati Retna
Jurnal Akuntansi Neraca Vol. 1 No. 4 (2024): Januari
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i4.383

Abstract

Pengelolaaan Keuangan desa adalah keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaaan, pelaporan, dan pertanggungjawaban keuangan desa. Penyelenggaraan kewenangan desa berdasarkan hak asal usul dan kewenangan lokal berskala desa didanai oleh Anggaran Pendapatan dan Belanja Desa selanjutnya disebut APBDesa. Penyelenggaraan kewenangan lokal berskala desa selain di danai oleh APBDesa, juga dapat didanai oleh Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD). Dana desa diutamakan dalam pembiayaan belanja pembangunan dan pemberdayaan masyarakat desa. pembangunan desa adalah upaya menigkatkan kualitas hidup dan kehidupan untuk sebesar-besarnya kesejahteraan masyarakat, dan pemberdayaan masyrakat desa adalah upaya megembangkaan kemandirian dan kesejahteraan masyrakat dengan meningkatkan pengetahuan, sikap, keterampilan, perilaku, kemampuan, kesadaran, serta memanfaatkan sumber dayaa melalui penetapan kebijakan, program, kegiatan, dan pendampingan yang sesuai dengan esensi maslah dan prioritas kebutuhan masyrakat desa. Prioritas pengunaan dana desa untuk pembangunan desa dialokasikan untuk mencapai tujuan pembangunan desa yaitu peningkatan kesejahteraan masyrakat desa dan kualitas hidup manusia serta penanggulangan kemiskinan
PENGARUH PEMBIAYAAN QARDUL HASAN, PEMBINAAN, LAMA USAHA DAN JAM KERJA TERHADAP PENDAPATAN MITRA (PELAKU UMKM) DI BAZNAS MICROFINANCE DESA (BMD) SAWOJAJAR Dewi, Ana Tasya; Sulistyo, Sulistyo; Made, Anwar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6184

Abstract

Studi ini bertujuan untuk menganalisis bagaimana pembiayaan qardhul hasah, pembinaan, lama usaha dan jam kerja berpengaruh positif signifikan terhadap pendapatan mitra (pelaku UMKM) di BAZNAS Microfinance Desa (BMD) Sawojajar. Peningkatan UMKM di kota Malang meningkat signifikan, namun juga diimbangi dengan meningkatnya kasus pinjaman online/rentenir, hal ini membuktikan terdapat tantangan kurangnya pembiayaan serta pembinaan. Penelitian terdahulu banyak berfokus pada faktor pendapatan secara umum seperti lama usaha, jam kerja, modal usaha, sedangkan pembinaan dan pembiayaan digunakan oleh penelitian terpisah. Metode asosiatif kausal dengan pendekatan kuantitatif digunakan dalam penelitian ini. Dengan populasi 543 mitra di BMD Sawojajar sebagai lokasi penelitian. Sampel yang digunakan dalam penelitian ini 58 responden, dengan teknik non-probability sampling dengan teknik purposive sampling. Pengumpulan data dilakukan dengan menggunakan teknik kuesioner. Dari hasil uji t parsial, uji f simultan dan koefisien determinasi R2 pembiayaan qardhul hasan (X1), pembinaan (X2), lama usaha (X3), dan jam kerja (X4) berpengaruh signifikan baik secara pasial maupun secara simultan terhadap pendapatan (Y) mitra (pelaku UMKM) di BMD Sawojajar , uji koefisien determinasi membuktikan bahwa faktor ini secara bersama-sama memiliki dampak yang besar terhadap pendapatan mitra potensial di BMD Sawojajar sebesar 82,7%, dan varibel lainnya sebanyak 17,3% yang tidak diteliti. Studi ini menyimpulkan bahwa pendapatan mitra (pelaku UMKM) di BMD Sawojajar terpengaruh secara signifikan oleh qardhul hasan (X1), pembinaan (X2), lama usaha (X3), dan jam kerja (X4).
Pengaruh Transparansi, Akuntabilitas, dan Responsivitas Dana Desa Terhadap Pemerintahan Desa: Studi Kasus di Kecamatan Ngunut Aca, Ferlian; Made, Anwar; Emha Amir Fikri Anas, Dimas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8993

Abstract

This resears aims to analyze the influence of transparency, accountability, and responsiveness of village funds on the performance of village governance. The main theory used in this research is Stewardship Theory, which states the existence of local administration as one of the trusted institutions in accordance with its obligations and functions. The research method employes is a quantitative approach using data collection thechniques through questionnaires filled out by village heads, village secretaries, treasurers, and heads of service sections. The collected data is numerical and is processed using the Smart PLS application. The results of this study show that transparency and accountability have a significant effect on the performance of village governance, while responsiveness does not have an effect on the performance of village governance.
Internal Control as a Mediator in the Quality of Financial Information at Education Foundations Safa Azora, Aura; Hendra Hertanto, Ronny; Poernamawatie, Fahmi; Made, Anwar; Saharana, Anindya
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.761

Abstract

The preparation of quality financial reports is essential for ensuring accountability and transparency in educational institutions. This study aims to empirically test whether internal control can mediate the effects of financial accounting literacy and human resource competence on the quality of financial information. The research was conducted in 48 educational foundations overseeing at least two schools, from elementary to high school. Data were collected through questionnaires and analyzed using the SEM-PLS method with Smart PLS 4 software, covering descriptive statistics, validity and reliability tests, R-Square, path coefficients, and hypothesis testing. Results show that accounting literacy significantly improves the quality of financial information, and internal control mediates the relationship between accounting literacy and financial statement quality. However, internal control does not mediate the effect of human resource competence, which also shows no significant direct impact. These findings highlight the importance of strengthening accounting literacy and internal control systems to enhance the reliability and accountability of financial reports in educational foundations.
Co-Authors A Halim Abdur Rosyid Aca, Ferlian 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 Djawang, Rizky Rivaldo Peku Eka Dwi Agustin Emha Amir Fikri Anas, Dimas Endang BK Kristi, Mega Priscila Eris Dianawati Esmawanto, Sandi ESNI, MARIA TRIMURNI Fahmi Poernamawatie Ferianti, Yuni Fikri, Dzulfikar Ahli Fitriana, Helmi Hardani, Nilam Indah Hardiyati Supriyatna 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 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