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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 Persepsi Mahasiswa Tentang Investasi Terhadap Minat Investasi Saham di Pasar Modal Syariah (Studi pada Mahasiswa Angkatan 2020 Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Rustam Rustam; 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

Investment is a business activity that contains risk because there is an element of uncertainty. In the view of Islam, investment is one of the knowledge that has an important role in the economy. By investing the assets we have, we become productive and also bring benefits to others. The capital market also has an important role in economic activity, the development of the capital market is one source of economic progress, and the development of the capital market is one of the sources of economic progress. In Indonesia, which is included in the category of developing countries, the capital market is one of the alternatives in development so that it gives birth to various kinds of thoughts or perceptions of students that will encourage interest in investment or vice versa.Keywords: Student perception, investment interest
PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI DI MASA PEMBELAJARAN DARING COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi 2018 di Universitas Islam Malang dan Politeknik Negeri Malang) Eltari Kusuma Dewi; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of courageous learning in the Covid-19 era, spiritual intelligence, and intellectual intelligence carried out at the Islamic University of Malang and the State Polytechnic of Malang. In writing this study, samples were taken from accounting students in 2018 at the Islamic University of Malang and the State Polytechnic of Malang. The method of determining the sample uses purposive sampling using Slovin's formulas. The method of data analysis used was multiple linear regression analysis, with the method of collecting data using questionnaires or questionnaires distributed in a closed manner to respondents. Based on the research, the results show that (1) Spiritual intelligence and intellectual intelligence together influence accounting understanding during the Covid-19 learning period, (2) Spiritual intelligence negatively affects accounting understanding during the Covid-19 learning period, (3) Intellectual intelligence have a positive effect on understanding accounting during the Covid-19 brave learning period.Keywords: Spiritual Intelligence, Intellectual Intelligence, Accounting Understanding
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DALAM UPAYA MENINGKATKAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA SUKABANJAR LAMPUNG Wulan Anggun Rahma Juita; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the extent of accountability fot the management of village found allocations in an effort to improve development and empowerment of rural communities at the planning, administration, and accountability stages. This research was conducted in Sukabanjar Village, with the number  of informants as many as 3 people namely the village head, secretary, and treasurer. Data collection was done trough interviews and questionnaires. The data analysis technique used in this research is qualitative descriptive analysis. The results of the study show that the accountability of village fund allocation management is good in accordance with Permendagri No 133 of 2014. The implementation stage has been carried out by the activity implementing team, the development and community empowerment stage has been running in an orderly manner and the reporting is in accordance with the standards. The reporting stage the village head reports the realization of the use of the budget to the local government, village deliberation bodies and the community.Keywoards : Good governance, Planning, Administration Accountability for Village Found Allocation.
Analisis Penerapan Corporate Social Responsibility Terhadap Profitabilitas pada CV. Tiara Abadi Pamekasan Andrean Supriadi; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to (1) determine the implementation of Corporate Social Responsibility (CSR) on the CV. Tiara Abadi (2) To determine the impact of implementing Corporate Social Responsibility (CSR) on the CV. Tiara Abadi to the profitability obtained. This research is a quantitative and quantitative descriptive type. Based on the statistical test of the minimum, maximum, and mean values, there is an increase after implementing Corporate Social Responsibility (CSR). Based on the analysis results, the effect of CSR implementation on the company's profitability is known (1) CV. In implementing CSR, Tiara Abadi is oriented to the balance of profit, people, and the planet by allocating funds of 1% of profits and allocated to environmental activities by 0.3% and social activities by 0.7%. (2) Profitability CV. It can be seen from the results of research that has been done that there are differences in profitability before and after implementing CSR.Keywords: Corporate Social Responsibility, balance of profit, quantitative descriptive
Pengaruh Struktur Modal, Kebijakan Dividen, dan Perencanaan Pajak Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Properti Yang Terdaftar di BEI Periode 2018-2020) Rosyidah Nur Amalina; Afifudin Afifudin; 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

This study aims to examine the results of capital structure, dividend policy, and tax planning on the value of the company in the coal mining sector in 2018-2020. In this study using signal theory and agency theory, where signal theory argues that there is information asymmetry between the company and external parties because the company knows more about the company and upcoming projects than external parties. Agency theory explains that shareholders and company management have different duties and interests, where management has more information than shareholders. This study uses secondary data from the Indonesia Stock Exchange Annual Report. The type of data used in this study is quantitative. This study uses a purposive sampling method and uses multiple linear regression analysis with the help of computer software for SPSS version 22 statistics. The results show that capital structure has no effect on firm value, dividend policy has no effect on firm value, tax planning has a positive effect on firm value. Simultaneously capital structure, dividend policy, and tax planning have a significant positive effect on firm value. In this study the variables used were only able to contribute 14.9% to the value of the company, while the remaining 85.1% was influenced by other variables outside this studyKeywords : Capital structure, dividend policy, tax planning, company value.
EFEKTIFITAS PELAKSANAAN BUSINESS DEVELOPMENT SERVICES (BDS) TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi kasus pada UMKM yang terdaftar di KPP Pratama Batu) Safira Koesherawati; Afifudin Afifudin; 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 the effectiveness of the implementation of Business Development Services (BDS) on taxpayer compliance. This research is a quantitative research using two types of data, namely primary data and secondary data. Primary data obtained from questionnaires and measured using a Likert scale and secondary data obtained from taxpayer data in the working area of KPP Pratama Batu. The population in this study are individual UMKM taxpayers who have run the Business Development Services (BDS) program in the work area of KPP Pratama Batu. The method of determining the sample using purposive sampling method. The data analysis technique used SPSS 16.0.The results of this study indicate: 1) The variable knowledge of taxation, knowledge of bookkeeping and tax calculations have a simultaneous effect on UMKM taxpayer compliance, 2) Hypothesis test results indicate that tax knowledge affects UMKM taxpayer compliance, 3) Hypothesis test results indicate that knowledge bookkeeping and tax calculations have no effect on UMKM taxpayer compliance.Keywords: Effectiveness, Business Development Services, Tax Knowledge, Tax Bookkeeping, Tax Calculation, Compliance.
Pengaruh Manfaat dan Kemudahan E-SPT Terhadap Pelaporan E-SPT oleh Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Malang Selatan) Mochamad Fatich Aruqot; Afifudin Afifudin; 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

This study aims to determine the effect of independent variables on the benefits of e-SPT and the ease of e-SPT and the effect of dependent variables on e-SPT. There were 3 research problems discussed in this study. (1) Did the benefits and convenience of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. (2) Did the benefit of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. (3) Did the ease of e-SPT affect the reporting of e-SPT by individual taxpayers at KPP South Malang?. This research belonged to comparative causal methods used quantitative approach. In this study, researchers tested a hypothesis in the form of a causal relationship between two variables (independent and dependent). The result of this study based on tested using a multiple linear regression model showed: (1) The result of this study simultaneously the Benefits of e-SPT and the Ease of e-SPT had a Significant Positive Effect on the e-SPT Reporting variables at the KPP South Malang. (2) The result of this study was partially the benefits of e-SPT had a significant positive effect on the e-SPT reporting variables in KPP South Malang. (3) The result of this study was partially the ease of e-SPT had a significant positive effect on the e-SPT reporting variable at the KPP South Malang.Keywords : The Effect of Benefits and Convenience, e-SPT, e-SPT Reporting, Taxpayers
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Malang) Moch Syaifudin; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted with the aim of knowing the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of accounting understanding either partially or simultaneously. This research is included in a quantitative research approach that focuses on hypothesis testing, data collection in this study uses a questionnaire distributed to students. The population in this study were undergraduate accounting students class 2017 and 2018 at the Islamic University of Malang, with a total sample of 110 respondents, the sample was selected using the purposive sampling method. The results of this study indicate that partially emotional intelligence has a negative effect on the level of accounting understanding with a significant value. 0.011 <0.05, spiritual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.059 <0.05, intellectual intelligence has no significant effect on the level of accounting understanding with a significance value of 0.395 <0.05. Simultaneously emotional intelligence, spiritual intelligence, and intellectual intelligence significantly influence the level of accounting understanding with a significance value (0.046 <0.05).Keywords : emotional intelligence, spiritual intelligence, and learning behavior
PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PLN UPT MALANG Mochamad Rizki Dwi Saputra; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine and analyze the effect of understanding accounting, utilization of accounting information systems, and the role of internal audit on the quality of the financial statements of PLN UPT Malang. The population of this research is all employees of PLN UPT Malang who work in the field of financial administration. While the sample is 42 employees who work in the administration and finance of PLN UPT Malang which was taken using purposive sampling. This data was obtained from the PLN UPT Malang office. The data of this study were analyzed by multiple linear regression method. The results of this study indicate that (1) accounting understanding affects the quality of the financial statements of PLN UPT Malang, (2) the use of accounting information systems affects the quality of the financial statements of PLN UPT Malang, (3) the role of internal audit affects the quality of the financial statements of PLN UPT Malang.Keywords: Accounting Understanding, Utilization of Accounting Information Systems, Role of Internal Audit, Quality of Financial Reports
Pengaruh Profitabilitas, Ukuran Perusahaan, Tanggung Jawab Sosial dan Struktur Modal Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2018-2021 Lili Suryani Umar; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to determine the effect of profitability, company size, social responsibility, and capital structure on company value in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2021 period. The population of this study is manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2021 period. The samples used were 19 samples of companies that met the criteria in the research subject with 4 years of research years, namely 76 total samples. The analysis methods used are multiple regression equations, normlity tests, classical assumption tests, descriptive statistical analysis and hypothesis tests. The results showed that Profitability and Capital Structure partially affect the Company Value in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2021 period. Meanwhile, company size and social responsibility partially have no effect on the Company Value of manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2021 period.Keywords:    Profitability, company size, social responsibility, capital structure and company value.
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