Article Per Year (5 Year)
p-Index From 2020 - 2025
9.249
P-Index
This Author published in this journals
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

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Efektivitas dan Efisiensi Penggunaan Sistem Syncore dalam Menyajikan Laporan Keuangan (Studi Kasus di Puskesmas Kalangsari) Dwi Atika Santya Putri; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

This study was conducted to analyze the effectiveness and efficiency of the Syncore system in presenting financial reports. The research method used in this study is a qualitative method with the data source used being primary data and data collection techniques through joint interviews with direct users of the Syncore system, namely the Treasurer at the Kalangsari Health Center, Karawang Regency. The analytical method in this study uses descriptive and triangulation methods in order to achieve the validity of the data from the interview results.Based on the overall results of interviews with the Treasurer, Head of administration, and Head of the Kalangsari Health Center, as well as one of the employees at PT Syncore Indonesia regarding indicators for measuring the effectiveness and efficiency of a system against the Syncore system, the results obtained from this study describe that the indicators for measuring both effectiveness and efficiency are in accordance with user needs. Therefore, it was concluded that the use of the Syncore system in presenting financial reports has been effective and efficient at the Kalangsari Health Center.Keywords: Effectiveness, efficiency, Syncore system, financial reports, public health centers BLUD
Pengaruh Literasi Keuangan, Sikap Keuangan dan Pengetahuan Keuangan Terhadap Perilaku Manajemen Keuangan Mahasiswa Jurusan Akuntansi Universitas Islam Malang Angkatan Tahun 2019 Muhammad Syahrevi Alfitra; Arista Fauzi Kartika Sari; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

In this world money is always related to humans in everyday life to meet their needs. In the use of money, there are differences between one and the other so that some are wise to use money properly and some are not. To avoid bad financial control, one must manage finances well. The purpose of this study was to determine the effect of financial literacy, financial attitudes and financial knowledge on financial management behavior of students majoring in accounting at the Islamic University of Malang. Sampling obtained 80 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that Financial Literacy, Financial Attitudes and Financial Knowledge have a significant positive effect on Financial Management Behavior. Financial Literacy has a significant positive effect on Financial Management Behavior. Financial Attitude has no significant effect on Financial Management Behavior. Financial Knowledge has a significant positive effect on Financial Management Behavior.Keywords: Financial Literacy, Financial Attitude, Financial Knowledge, Financial Management Behavior.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Devi Fajar Indriyani; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

This study aims to analyze the factors that influence the Disclosure of Corporate Social Responsibility. This research is a quantitative research with secondary data sources using annual reports and sustainability reports obtained through the official website of the Indonesia Stock Exchange (BEI) and the official website of each company.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, sampling using a purposive sampling technique obtained a sample of 66 companies, with the 2019-2021 period so as to obtain a total sample of 198. The data obtained will be calculated, tested and reprocessed on the hypothesis proposed using Software Statistical Product and Service Solutions (SPSS) 25 for windows.The results of the study show that Profitability, Company Size, and Leverage have a significant simultaneous effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company Size has a positive and significant effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Leverage has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Keywords : Profitability, company size, leverage, disclosure of corporate social responsibility
Pengaruh Pengetahuan Kewirausahaan, Modal Usaha, dan Mental Berwirausaha Terhadap Minat Mahasiswa dalam Berwirausaha (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Nurlena La Besi; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

The purpose of this study was to find out how the influence of Entrepreneurship Knowledge, Business Capital, and Entrepreneurial Mentality on Entrepreneurial Interests "Studies on Students of the Faculty of Economics and Business Unisma". The variables used in this study consisted of independent variables: Entrepreneurial Knowledge, Business Capital, and Entrepreneurial Mentality. Dependent variable: Interest in Entrepreneurship. This research was conducted from February to completion at the Unisma Faculty of Economics and Business. Descriptive analysis, classical acceptance testing, and multiple regression analysis were used in the data analysis techniques of this study. The population of this study was economics students. The sample in this study was 90 students from the 2019 Batch of the Unisma Faculty of Economics and Business. The results of this study indicate that Entrepreneurship Knowledge, Business Capital, and Entrepreneurial Mentality simultaneously have a significant positive effect on Entrepreneurial Interest.Keywords: Entrepreneurship knowledge, business capital, entrepreneurial mentality, and interest in entrepreneurship. 
Persepsi dan Intensi PelakuUsaha Mikro Kecil Menengah (UMKM) Terhadap Penggunaan QRIS Sebagai Sistem Pembayaran Digital Pasca Pandemi Covid-19 di Kota Mojokerto Qonita Rizka Baidowi; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

This research aims to explore factors based on the perceptions and intensity of SMEs on the use of QRIS as a digital payment system after the COVID-19 pandemic in Mojokerto City. This research also uses a qualitative descriptive method that takes material from the field in the form of sentences or pictures, not in the form of numbers or numbers. The sources obtained are from the results of observations, interviews, and documentation. The sample in this research are 3 SMEs and 3 consumers in Mojokerto City and who have used QRIS as payment. There are three indicators used to see the perceptions of SMEs and consumers, namely perceived benefits, perceived ease of use, and perceived risks. There are 2 intensity indicators, namely desire and inhibition. This research shows that MSME actors and consumers have a positive perception of the use of QRIS so that they can form a strong intention to implement QRIS as a digital payment system in the post-COVID-19 pandemic era to date.Keywords: SMEs, QRIS, perception, intention
Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Menteri Keuangan No. 44 Tahun 2020 Ach. Marzuki Fadli; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

This study aims to analyze and provide an overview of the perceptions of UMKM taxpayers regarding Minister of Finance Regulation No 44 of 2020 in terms of Tax Understanding, Tax Rates, Tax Sanctions, Tax Ease and Tax Dissemination. This research was conducted on UMKM assisted by DISKOPINDAG Malang City using a qualitative method approach. The results of the study show that many UMKM actors assisted by DISKOPINDAG do not take advantage of the government-borne final income tax incentive (DTP). The perceptions of UMKM actors regarding understanding of taxation, tax rates, tax sanctions, tax convenience and tax socialization are quite good. The majority of UMKM are only aware of the existence of a tax incentive policy, but many of the UMKM do not really understand how to use PMK incentives No. 44 of 2020. Judging from the current facts, the benefits are small, the lack of socialization and the majority of UMKM are still low in tax literacy and low understanding of the use of information technology are the causes of UMKM lack of understanding of this policy.Keywords: Perception of taxpayers, understanding of taxation, tax rates, tax sanctions, tax ease, tax dissemination, PMK no 44.
Pengaruh Pembelajaran Online dan Motivasi Belajar Terhadap Minat Belajar Mahasiswa Akuntansi FEB Universitas Islam Malang Andreas Apriadana; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

The effect of online learning and learning motivation on learning interest of accounting students at FEB Islamic University of Malang need to be identified in order to determine the best way of learning for accounting students when attending online learning. This study aimed to pay attention to the influence of online learning and learning motivation on the learning interest of FEB accounting students at the Islamic University of Malang. The type of research method used is correlational research with a quantitative approach. In this study, the population was all accounting students at the Faculty of Economics and Business, Islamic University of Malang class of 2019. The data source used in this study was Primary Data. In order to take the number of samples in this study using the Slovin formula so that the results obtained for the number of research samples were 68 samples from 213 accounting students class of 2019. Data management was obtained using the SPSS type 26 application. The results obtained in this study can be explained that learning online has a positive effect on learning interest, learning motivation has a positive effect on learning interest.Keywords: Online learning, learning motivation, learning interest
Pengaruh Tingkat Penghasilan, Sanksi Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Gresik) Sintya Ayu Febriyanti; Arista Fauzi Kartika Sari; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

This study aims to determine the effect of income levels, tax sanctions and tax knowledge on individual taxpayer compliance (a case study at KPP Pratama Gresik). The independent variables in this study are the level of income, tax sanctions and knowledge of taxation while the dependent variable is individual taxpayer compliance. This type of research is quantitative research, because the data used is in the form of numbers and numbers. Source of data in this study is primary data with data collection methods in the form of questionnaires. The population in this study are individual taxpayers who are registered at KPP Pratama Gresik. The data collection technique uses the slovin formula. Based on this method, the number of individual taxpayers used is 100 respondents. The hypothesis was tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 25. The results showed that the income level variable had no effect on individual taxpayer compliance (0.567 > 0 .05), the tax penalty variable has a positive and significant effect on taxpayer compliance (0.007 <0.05), and the tax knowledge variable has a positive and significant effect on taxpayer compliance (0.033 <0.05).Keywords: Income level, tax sanctions, tax knowledge and individual taxpayer compliance 
Market Discipline Mechanism: A Quantitative Approach (The Study of Islamic Banking in Indonesia 2011-2014) Ayub Wijayati Sapta Pradana; Hariri Hariri; Junaidi Junaidi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v14i01.213

Abstract

Transparency of information are the main requirement of market discipline mechanism which is described by an adequate disclosure. Through the quantitative approach, the customer will attract an investment funds (giro, savings, deposits) if the bank takes a high risk action based on information that disclosed on financial statements. In a theoretical view, Islamic banks with the principle of profit-loss sharing (PLS) have a higher risk than conventional banks with a fixed rate of interest, so that customers of Islamic banks should have a higher sensitivity than conventional bank customers. The next question, whether the customers of Islamic banks would react to the disclosure of financial statements through changes in the number of funds invested?This research aimed to examine the effect of the level of disclosure of financial statements to changes in the number of third party funds in Indonesia Islamic Banking on the period 2011-2014. Data were analyzed using a regression model. The study states that the level of disclosure of financial statements significant positive effect on changes in the number of third-party funds were indicates that there is a mechanism of market discipline on Islamic Banks in Indonesia. However, this result must to be strengthened by data of risk disclosure and ability to absorb information from customers, analysis of determinants were affecting customers behavior, then as well as the comparison test with conventional commercial banks.Keywords: market discipline, the level of disclosure, third party funds, Islamic bank
Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi dan Pengalaman Bekerja Terhadap Perilaku Keuangan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Nihaya Nazilatul Atiqoh; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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

Abstract

This study aims to find out how financial literacy, college learning and work experience influence student financial behavior. This research is a type of quantitative research, using 72 Accounting students class of 2019 at the Faculty of Economics and Business, Islamic University of Malang as samples in this study. Data collection in this study used a questionnaire using a Google form with a Likert scale of 4 points, namely 1 strongly disagree, 2 disagree, 3 agree and 4 strongly agree. Based on the results of research on Accounting study program students class of 2019, it was found that financial literacy obtained a significance value of 0.013 <0.05, then H¬0 was rejected and H1a was accepted, learning variables in tertiary institutions obtained a significance value of 0.039 <0.05, so H0 was rejected and H1b is accepted, the work experience variable obtains a significance value of 0.000 <0.05, then H0 is rejected and H1c is accepted. Based on this explanation, it can be said that financial literacy, learning in college and work experience have a significant effect on student financial behavior.Keywords: Financial Literacy, Learning in Higher Education, Work Experience, Student Financial Behavior
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