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All Journal Jurnal VOK@SINDO JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ketahanan Pangan 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 Social Sciences Other

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Pengaruh Fraud Triangle dan Religiusitas Terhadap Perilaku Kecurangan Akademik (Studi Empiris pada Mahasiswa Akuntansi FEB Unisma dan UIN Maulana Malik Ibrahim Malang Angkatan 2018) Wahyu Amelia Ningrum; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of pressure, opportunity, rationalization, and religiosity as independent variables, on academic cheating as the dependent variable, either simultaneously or partially. All students of the accounting study program at the Islamic University of Malang and UIN Maulana Malik Ibrahim Malang class of 2018 were designated as the population by the researchers, with a total of 307 students. The Slovin formula was used by researchers to determine the number of samples, so that the final result was 75 respondents. According to the type, this research is a verification research with data collection method using questionnaires distributed to respondents. The results of the study state that simultaneously or partially the variables of pressure, opportunity, rationalization, and religiosity affect the academic cheating behavior of accounting students from the economics and business faculty of the Islamic University of Malang and UIN Maulana Malik Ibrahim Malang class of 2018.Keyword : Pressure, opportunity, rationalization, religiosity, academic cheating behavior.
PENGARUH COVID-19 TERHADAP HARGA DAN RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia) Khumairoh Ulin Nihayah; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the COVID-19 pandemic on stock prices and stock returns in health sector companies listed on the IDX.  Quantitative research method with the type of research is explanatory research. The population in this study were 12 health sector companies listed on the Indonesia Stock Exchange (IDX) and a sample of 10 companies was obtained using purposive sampling technique. The results in this study indicate that the Covid-19 pandemic through sales growth proxies has no effect on stock prices and the Covid-19 pandemic through sales growth proxies affects stock returns for the observation period in the second quarter of 2020 - first quarter of 2021 in health sector companies listed on the IDX. Keywords: Covid-19 pandemic, sales growth, stock prices and stock returns. 
PENGARUH DEVIDEND PAYOUT RATIO, PRICE TO BOOK VALUE RATIO, DAN PRICE TO EARNINGS RATIO PADA RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Periode 2017-2020) Innes Septya Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the Dividend Payout Ratio (DPR) and its effect on stock returns of manufacturing companies, Price To Book Value Ratio (PBV) on stock returns of manufacturing companies, and Price To Earnings Rational (PER) on stock returns of manufacturing companies. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2020. The sample in this study was 12 companies sampled in 2019 to 2020. The research method used to analyze the multiple linear regression test with t as a hypothesis tester. The results of this study prove that the Dividend Payout Ratio, Price To Book Value Ratio, and Price To Earnings Rational together or simultaneously have a positive and significant effect on Stock Return. Kata kunci: Deviden Payout Ratio (DPR), Price To Book Value Ratio (PBV), Price To Earnings Rational, return saham.
PENGARUH UKURAN DEWAN PENGAWAS SYARIAH DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah Periode 2015-2019) Khasanatul Lailiyah; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This research is used to analyze the influence of the size of the supervisory board of sharia and Islamic Corporate Governance, which is proxied by Investment Account Holders, the duties and responsibilities of DPS and sharia compliance on the for 2015-2019. Sample in this study consisted of 10 companies with 50 total data. The method of analysis in this study uses multiple regression analysis. Based on the results of the simultaneous testing, it is known that and Islamic corporate governance has an effect on ISR disclosure and partially the size of the sharia supervisory board has a negative effect and IAH has a positive effect on ISR disclosure, while SSB's duties and responsibilities and Sharia compliance do not affect ISR disclosure in commercial banks. Sharia is registered by the Financial Services Authority for the period 2015-2019.Keywords : Sharia supervisory board size, Islamic corporate governance, Islamic social reporting disclosures
PENGARUH FINANCIAL LITERACY, PENGETAHUAN DAN MOTIVASI INVESTASI MAHASISWA TERHADAP PEMANFAATAN PELUANG INVESTASI DI MASA PANDEMI COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi FEB Unisma) Deby Septiani Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of financial literacy, knowledge, and student investment motivation on the utilization of investment opportunities during the COVID-19 pandemic. The research sample was 284 accounting students from FEB Unisma and obtained data using a questionnaire using google form. The results of this study are that there is a significant influence of financial literacy, knowledge, and investment motivation on the utilization of investment opportunities during the COVID-19 pandemic. partially financial literacy has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. partially knowledge has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. and lastly, partially student investment motivation has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. Keywords : financial literacy, Knowledge, Investment Motivation, Utilization, Investment Opportunities Covid-19
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Study Kasus Pada Wajib Pajak Orang Pribadi Pada KPP Probolinggo) Ayu Fitri Anggraini; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Indonesia is a country that has a very dense population. The Republic of Indonesia implements national development in all fields carried out in a comprehensive and sustainable program for the achievement of the national development goals, namely creating a just and prosperous society. The implementation of this national development requires a very large amount of investment both from within and outside the country. These funds are obtained by the government both from within and outside the country.Taxes are an important aspect in the development process of a country, especially in Indonesia, so development aims to realize and improve the welfare of a nation, in this case the role of taxes as a source of financing in the development of a country.Based on the statement of the Director General of Taxes, Robert Pakpahan, state revenue from PPN and PPnBM until September 2018 grew to 64.88% or Rp. 351 trillion. The Ministry of Finance itself has noted that, until the end of November 2018, the realization of state revenues from taxes reached 79.82% of the 2018 State Budget target or amounting to Rp1,136.66 trillion. This figure allegedly grew by 15.35% from tax revenue in the same period in the previous year. Tax revenue is one of the state revenues that provides the largest contribution to financing expenditures and state development as owed in the State Budget (APBN). Realizing how big the role of taxes is, the government, in this case the Directorate General of Taxes under the auspices of the Ministry of Finance, continues to make various strategic and effective efforts to maximize tax revenue (Ariesta, 2017). Keywords: awareness of taxpayers and tax sanctions against personal taxpayer compliance
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS DALAM PELAPORAN KEUANGAN DAERAH (Studi Empiris Pada BPKD Kabupaten Lumajang) Nurmalia Nurmalia; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource capacity, use of information technology and internal accounting controls on the quality of regional financial reporting. The population in this study is BPKD Malang Regency. The method used in this research is quantitative research. Collecting data in this study by distributing questionnaires to BPKD employees of Lumajang Regency. The samples obtained were 64 respondents. This study uses multiple regression analysis. The results of this study are the simultaneous variable of human resource capacity, utilization of information technology and internal accounting controls have a significant influence on the quality of regional financial reporting. Partially the human resource capacity variable has a positive and significant effect on the quality of regional financial reporting. the use of information technology variables has a positive and significant effect on the quality of regional financial reporting. the internal control variable has a positive and significant effect on the quality of regional financial reporting.Keywords: Human Resources, Utilization of Technology, Internal Control, and Financial Reporting
ANALISIS PENGARUH KINERJA DENGAN KONSEP KONVENSIONAL DAN KONSEP VALUE BASED TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2017-2020) Lutvi Ahmad Ardiansah; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine performance analysis with conventional concepts and value-based concepts in stock returns. The population in this study are manufacturing companies in the basic and chemical industry sectors listed on the Indonesian stock exchange for the period 2017-2020. The sampling technique is purposive sampling technique, the selected sample is 22 companies. The data was taken using the documentation method. The data analysis method used is multiple regression analysis with SPSS software version 14 (Product Statistics and Solution services version 14). The test data used are the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that simultaneously the independent variables did not have a positive effect on the dependent variable. Based on the results of the coefficient of determination, the Adjusted R value was 9.3% while the remaining 90.7% was influenced by other variables not included in this study. Based on the partial test results that return on investment, return on equity, operating cash flow and economic value added do not have a positive effect on stock returns.Keywords : Return On Investment, Return on Equity, Operating Cash Flow, Economic Value Added and Stock Return.
ANALISIS TINGKAT PENGETAHUAN DAN RELIGIUSITAS MAHASISWA AKUNTANSI TERHADAP RIBA Bagus Ainuddin Jarkesi; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of the level of knowledge and religiosity on Riba. The dependent variable in this study is Riba. The independent variables in this study are the level of knowledge and religiosity. This research is a quantitative research. The data used in this study are primary data obtained from distributing questionnaires to accounting students at the Faculty of Economics and Business, Islamic University of Malang. The data analysis technique used in this study was multiple linear regression analysis. The results of the analysis show that partially the knowledge variable and the religiosity variable have a positive effect on the usury variable.Keywords: Knowledge, religiosity, Riba
PENGARUH INFLASI DAN KURS TERHADAP HARGA SAHAM SELAMA PANDEMI PADA INDUSTRI KEUANGAN YANG TERDAFTAR DI BEI Miftakul Janah; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of inflation and exchange rates on stock prices during the pandemic. The populations in this study were all financial banking industry companies listed on the Indonesia Stock Exchange in 2020. The sampling tecnique used purposive sampling and obtained as many as 44 companies, all of wich met the specified criteria. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that the inflation and exchange rate variables simultaneously have a significant positive effect on stock prices during the pandemic. Partially, inflation has an effect on stock prices during the pandemic. The exchange rate variable partially effect stock prices during the pandemic.Keywords: inflation, exchange rate, stock price
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