Article Per Year (5 Year)
p-Index From 2020 - 2025
9.378
P-Index
This Author published in this journals
All Journal Jurnal VOK@SINDO JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ketahanan Pangan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Performance : Jurnal Bisnis dan Akuntansi El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Hariri, Hariri
Fakultas Ekonomi Universitas Islam Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 1   2   3   4   5 
ANALISIS FAKTOR RELIGIOSITAS, PENGETAHUAN EKONOMI SYARIAH, DAN MOTIVASI INVESTASI TERHADAP MINAT INVESTASI SAHAM SYARIAH PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Di Kota Malang) Dita Dwi Lestari; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.835 KB)

Abstract

This study was conducted to determine the effect of religiosity factors, knowledge of Islamic economics, and investment motivation on interest in Islamic stock investment in accounting students. This research was conducted on accounting students class 2018 at the University of Islam Malang, Maulana Malik Ibrahim State Islamic University and the University of Muhammadiyah Malang who have customer fund accounts (RDN). The sampling method was a purposive sampling order to obtain a sample of 100 respondents who had met the sample criteria. In this study using multiple linear regression analysis methods using the SPSS 16.0 application as an analytical tool in this study. The results showed that the religiosity variable partially had a positive and significant effect on interest in Islamic stock investment. The variable knowledge of Islamic economics partially has a positive and significant effect on interest in Islamic stock investment. The investment motivation variable partially has a positive and significant effect on the interest in Islamic stock investment. The variables religiosity, knowledge of Islamic economics, and investment motivation together have a significant effect on interest in Islamic stock investment. Keywords: Religiosity, Islamic Economics, Investment, Motivation, Islamic Stock 
PENGARUH ZAKAT DAN IMPLEMENTASI SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN SYARIAH (Studi Kasus Pada Perbankan Syariah Indonesia Periode Tahun 2017-2020) Hairul Hairul; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.023 KB)

Abstract

The purpose of this study was to determine the effect of zakat and corporate social implementation on corporate financial performance in Islamic banking in Indonesia for the period 2017 – 2020 simultaneously and partially. The population and sample in this study are 14 Islamic Commercial Banks. In this study using method multiple linear regression analysis. The results show that: (1) Zakat as a corporate social implementation has a simultaneous effect on the financial performance of Islamic banking companies in Islamic banks in Indonesia for the period 2017 – 2020; (2) Zakat has an effect on the financial performance of Islamic banking companies in Islamic banks in Indonesia for the period 2017 – 2020; (3) The implementation of corporate social responsibility has no effect on the financial performance of Islamic banking companies in Indonesia for the period 2017 – 2020. Keywords: Zakat, Corporate Social Implementation, Financial Performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DAN VOLUME PERDAGANGAN (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2020) Larangga Wildan Tanzul Fikri; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.186 KB)

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility on company value and the trading volume. The population in this study were all manufacture company food and drink sub sector that listed on IDX for the period 2017 until 2020. The sample used was 13 company samples that met the criteria for the research subject in 2021. The analytical method used was simple linear regression, normality test, descriptive statistical analysis, and hypothesis testing. The results of the study indicate that Corporate Social Responsibility affect company value and the trading volume.Keywords: Corporate Social Responsibility, Company Value, and Trading Volume
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN ALOKASI BELANJA MODAL (Studi Empiris Pada Kabupaten/Kota Jawa Timur Tahun 2018-2019) Meltia Meltia; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.888 KB)

Abstract

This study aims to provide empirical evidence regarding the effect of Regional Original Income, Remaining Budget Financing, General Allocation Funds, Special Allocation Funds, and Profit Sharing Funds on Capital Expenditures for the regency / city of East Java. The sample in this study was the realization of the East Java district / city APBD during 2018-2019 which was published through the official website of the Directorate General of Fiscal Balance (DJPK). Sampling in this study is using purposive sampling method while the data analysis techniques used in this research are descriptive statistical test, normality test, classical assumption test, multiple linear regression analysis, and hypithesis test with a significant level (α) 0.005. The results of this study indicate that the Regional Original Income (PAD), the General Allocation Fund (DAU), the Revenue Sharing Fund (DBH) have a positive and significant effect on capital expenditure. Meanwhile, the Special Allocation Fund (DAK) and the excess of SiLPA Budget Financing have no effect on capital expenditures.Keywords: Local Own Revenue (PAD), Remaining Budget Financing (SiLPA), General Allocation Funds (DAU), Special Allocation Funds (DAK), Profit Sharing Funds (DBH), and Capital Expenditures.
DETERMINAN PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Empiris Pada Mahasiswa Akuntansi Unisma dan UIN Malang) Lisdiana Lisdiana; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.879 KB)

Abstract

This research was conducted with the aim of knowing the determinants of student academic fraud behavior through the variables of pressure, opportunity, rationalization, ability and competitiveness. The population of this study were students majoring in accounting, Islamic University of Malang and UIN Malang class of 2018. The sample determination used the Slovin formula and the number of respondents was 82 students. This research uses multiple linear regression model. The results showed that pressure, rationalization and competitiveness had no effect on students' academic fraud behavior.  Meanwhile, opportunity and ability have a positive effect on student academic fraud behavior.Keywords: academic fraud behavior, pressure, opportunity, rationalization, capability, competitiveness
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI Tahun 2017-2019) Agus Gunawan; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.483 KB)

Abstract

This study aims to determine the partial and simultaneous effect of Profitability, Liquidity, Leverage, Dividend Payout Ratio variables on the value of manufacturing companies in the goods sector listed on the IDX in 2017-2019. This study uses 4 independent variables, namely Profitability, Liquidity, Leverage and Dividend Payout Ratio and 1 dependent variable, namely Firm Value. The data used in this study is data sourced from the Indonesia Stock Exchange. The sampling technique used is purposive sampling, which is a technique where researchers can determine the number of samples used based on certain criteria. The number of samples used as many as 31 companies. The test results show that partially the Profitability, Liquidity and Dividend Payout Ratio variables have a significant effect on Firm Value while the Leverage variable has no significant effect. Based on the simultaneous test, the variables of Profitability, Liquidity, Leverage, Dividend Payout Ratio showed a significant influence on the Firm Value variable. The coefficient of determination obtained from the test results shows the influence of the independent variable on the dependent variable of 41.3%. While the remaining 58.7% is influenced by other variables outside the study. Keywords: Profitability, Liquidity, Leverage, Dividend Payout Ratio, Firm Value 
KONTRIBUSI KOMPETENSI SDM, KAPASITAS SDM DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN PELAPORAN KEUANGAN DAERAH (Studi pada BKAD Kota Malang) Selynia Nurur Rohmah; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.506 KB)

Abstract

This study aims to determine the effect of human resource competence, human resource capacity and the use of information technology on the reliability of local government financial reports at BKAD Malang City. The population in this study were BKAD employees/staff of Malang City. Meanwhile, the sample from this study that was in accordance with the criteria determined by the researcher was the head of the agency, the secretary of the agency, the budget, treasury and accounting staff, totaling 33 respondents. The analytical method used was Multiple Linear Regression analysis. After data analysis was carried out, the results of the study using the t test and F test stated that there were the influence of Human Resource Competence, human resource capacity and the use of information technology on the reliability of local government financial reports at the BKAD Malang City will increase too.Keywords: Human resource competence, Human resource capacity, Information technology, The reliability of financial report.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DALAM PERSPEKTIF TEORI AGENSI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017-2019) Tita Prastya Puspita; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.538 KB)

Abstract

The purpose of this study was to determine whether there is an influence on company characteristics, namely company size, profitability, company profile, number of commissioners, and leverage on the disclosure of corporate social responsibility. The sample used in this study is 60 mining companies listed on the Indonesia Stock Exchange from 2017 to 2019 with information on disclosure of corporate social responsibility and a summary of financial data obtained through annual reports of mining companies. The sample collection technique was done by using purposive sampling method and data management was carried out using multiple linear regression analysis. The results of this study indicate that the size of the company, the company profile, and the number of the board of commissioners have an influence on the disclosure of corporate social responsibility. Meanwhile, on the other hand, profitability and leverage have no effect on disclosure of corporate social responsibility.Keywords: Size, Profitability, Company Profile, Number of Commissioner, and Leverage
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Kasus pada PT. Bentoel Internasional Investama Tbk dan PT. Wismilak Inti Makmur Tbk Periode 2016-2020) Siti Jainab Lukfiatih Bugis; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.327 KB)

Abstract

The success of a company in running its business can be seen from the company's financial performance which can be seen from the reports that describe the company's finances from a certain period. The good and bad condition of the company can be seen from the analysis of the company's financial statements. In this case, ratio analysis can be used to provide an overview of the financial performance of the financial performance regarding the sustainable development of the company the company does business. This study aims to find out how the performance comparison of financial ratios at the company PT. Bentoel Internasional Investama Tbk and PT. Wismilak Inti Makmur Tbk. The data analysis method used in this study is a quantitative descriptive analysis method using financial ratios. The results of this study indicate that in terms of the Liquidity Ratio Proxy Current Ratio and the Solvency Ratio Proxy Debt to Asset Ratio there is a significant difference and in terms of the ratio of the Total Assets Turnover Proxy Activity and the Profitability Ratio of the Return on Equity Proxy there is no significant difference.Keywords: financial performance; Liquidity Ratio Proxy Current Ratio; Solvency Ratio Proxy Debt to Asset Ratio; Proxy Activity Total Assets Turnover; Profitability Ratio Proxy Return on Equity.
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILATAS DAN PERTUMBUHAN SEBAGAI PEMODERASI (Studi Empiris pada Peusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode Tahun 2018-2020) Siti Nur Azrina; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.495 KB)

Abstract

The research objective is to analyze the effect of capital structure on firm value, capital structure effect on profitability, capital structure effect on growth and capital structure affect on firm value with profitability and growth as moderating. This type of research is explanatory research, because this research aims to test a theory. The population used in this study is the annual report of manufacturing companies registered in Indonesia for 2018-2020. Data analysis technique using moderated regression analysis (MRA) is an analytical approach that maintains sample integrity and provides a basis for controlling the influence of moderator variables. The conclusions of the research results can be described as follows: there is a significant influence between capital structure on firm value, capital structure has a significant influence on profitability, there is a significant influence between capital structure on growth and profitability to be a moderating variable of the effect of capital structure on company value. Indonesia stock exchange. As for the growth variable, it does not moderate the effect of capital structure on firm value.Keywords: Capital Structure, Firm Value, Profitability and Growth
Co-Authors Ach. Marzuki Fadli Adam Dharma Syahputra Adelia Adelia Afifudin Afifudin Agus Gunawan Aleria Irma Hatneny Andrean Supriadi Andreas Apriadana Anik Malikah Arista Fauzi Kartika Sari Arum kamawati Ayu Fitri Anggraini Ayu Mei Lisa Putri Ayub Wijayati Sapta Ayub Wijayati Sapta Pradana Bagus Ainuddin Jarkesi Deby Septiani Putri Devi Fajar Indriyani Dinda Faisyatun Nurohniah Dita Dwi Lestari Dwi Atika Santya Putri Dwiyani Sudaryanti Eltari Kusuma Dewi Fahkrurrohim Hardika Wibisono Fahrurrozi Rahman Hairul Hairul Innes Septya Putri Iska Sintia Ita Athia Jihan Rambu Salsabila Kemal Rahardiansyah Putra Khasanatul Lailiyah Khumairoh Ulin Nihayah Larangga Wildan Tanzul Fikri Latifatul Auliya Lavita Safitri Ramadhany Lili Suryani Umar Lisdiana Lisdiana Lutvi Ahmad Ardiansah M. Afani Almaarif M. Cholid Mawardi Maslichah, Maslichah Meltia Meltia Miftakul Janah Moch Syaifudin Mochamad Fatich Aruqot Mochamad Rizki Dwi Saputra Moh. Amin Muhammad Syahrevi Alfitra Nihaya Nazilatul Atiqoh Nur Diana Nur Maina Nuriyah Trisna Parawangsa Nurlena La Besi Nurmalia Nurmalia Qonita Rizka Baidowi R. Roro Salsabila C.R.F Rosyidah Nur Amalina Rustam Rustam Safira Koesherawati Saraswati, Ety Selynia Nurur Rohmah Sintya Ayu Febriyanti Siti Jainab Lukfiatih Bugis Siti Nur Azrina Solly Aryza Tita Prastya Puspita Wahyu Amelia Ningrum Wulan Anggun Rahma Juita