ANALISIS RISIKO LINGKUNGAN LOGAM BERAT CADMIUM (Cd) PADA SEDIMEN AIR LAUT DI WILAYAH PESISIR KOTA MAKASSAR

Logam berat merupakan unsur berbahaya di perairan sehingga pada kawasan pesisir Kota Makassar perlu dilakukan pemantauan sediman sebagai indikator pencemaran logam berat di perairan karena sifatnya yang mudah terakumulasi. Jenis penelitian ini adalah penelitian observasional dengan pendekatan deskriptif menggunakan rancangan Analisis Risiko Lingkungan (ARL) dengan tujuan mengetahui konsentrasi logam berat Cadmium (Cd) dan besar risiko cemaran logam tersebut pada sedimen wilayah pesisir Kota Makassar. Sampel dalam penelitian ini adalah sedimen yang di ambil pada di 5 kecamatan yang berbatasan langsung dengan pesisir Kota Makassar. Hasil penelitian menunjukkan bahwa konsentrasi Cadmium (Cd) pada sedimen air laut di wilayah pesisir Kota Makassar, pada titik I (0,559 mg/kg), titik II (0,373 mg/kg), titik III (0,187 mg/kg), titik IV (0,186 mg/kg), dan titik V???VIII tidak terdeteksi (Tt). Sehingga besar risiko lingkungan yang terjadi di wilayah pesisir Kota Makassar akibat paparan Cadmium, berkisar pada 0,1???1,0 dengan kategori risiko rendah

PERANAN KOORDINASI AUDITOR INTERNAL DAN AUDITOR EKSTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN BANK PERKREDITAN RAKYAT NTB CABANG BOLO DAN PT BPR PESISIR AKBAR NTB

ABSTRACTThe purpose of this research is to see how important the role of coordination of internal auditors and external auditors is to the financial reporting quality of Rural Banks. In this study, there is one independent variable, namely the coordination of internal auditors and external auditors. And one dependent variable, namely the quality of financial reporting. This study uses primary data, and the population used is the internal auditors and external auditors of the Bolo Branch and PT BPR Pesisir Akbar NTB Bank Perkreditan Rakyat NTB Branch. This research data collection technique using a method in the form of interview questions in the form of a questionnaire. This study uses a qualitative descriptive analysis method. From the research results, it can be seen that partially the coordination of internal auditors and external auditors has an important role in the quality of financial reporting.Keywords: Internal Auditor, External Auditor, and Financial Reporting Quality

ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF SERTA HUBUNGANNYA DENGAN WHISTLEBLOWING (Studi Persepsi Mahasiswa Akuntansi Universitas Islam Malang)

ABSTRACT            The purpose of this study was to analyze the effect of professional commitment and anticipatory socialization and its relationship with whistleblowing behavior. The population in this study were 193 students of semester V Malang Islamic University, and used a purposive sampling method using 84 students as respondents.This study uses primary data collected through questionnaires. To test the relationship between professional commitment and anticipatory socialization with whistleblowing behavior, multiple regression tests are used with SPSS ver 16 software.The results showed that professional commitment and anticipatory socialization simultaneously had a significant effect on whistleblowing behavior. The partial test results show that the variable professional commitment has a positive and significant effect on whistleblowing behavior. Meanwhile, the anticipatory socialization variable has a negative and significant effect on whistleblowing behavior. Keywords: commitment professional, anticipatory socialization, whistleblowing.

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS DI DESA MAYANGAN KECEMATAN GUMUKMAS KABUPATEN JEMBER)

Nowadays environmental problems are one of the things that must be paid attention to by the community, especially for companies or business people who often pollute the environment from their production activities. Therefore, the Company as part of people's lives must participate in preserving the environment. This participation certainly costs money, so there must be recognition, disclosure, and presentation in the company's accounting records, to create green accounting and a healthy environment. The purpose of this research is to find out how to apply environmental accounting to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to find out how to record, report and present environmental accounting on village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency, to provide knowledge to village-owned enterprises in Mayangan Village, Gumukmas District, Jember Regency regarding the functions and benefits of green accounting. This research uses a qualitative descriptive method. The data used in this study are primary and secondary data obtained from interviews, observations, and documentation, then the data is analyzed to draw conclusions. for recording environmental accounting reports.Keywords: Environmental Accounting, Village Owned Enterprises, Green Accounting

PENGARUH E-FILING, E-BILLING, E-FAKTUR DAN E-SPT TERHADAP KEPATUHAN PAJAK PADA BMT DI KOTA MALANG

This study aims to understand the impact of e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. This type of study is explanatory research using primary data. The population in this study is Baitul Maal Wattamwil in Malang City, which is 39 BMTs. Determination of the sample using the saturated sampling method is the method of determining the sample if the entire population is used as a sample. In this study, the sample is the Manager at Baitul Maal Wattamwil in Malang City. The data analysis method used is multiple linear regression analysis through the help of SPSS 20. Based on the results of the study that has been completed, it shows that simultaneously e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. Partial testing shows that all variables affect tax compliance at Baitul Maal Wattamwil in Malang City. Keywords: e-filing, e-billing, e-invoicing, e-SPT and tax compliance

PENGARUH EKSPEKTASI PENDAPATAN, MOTIVASI, PENDIDIKAN KEWIRAUSAHAAN, NORMA SUBJEKTIF TERHADAP MINAT UNTUK BERWIRAUSAHA (Studi Kasus Mahasiswa Akuntansi Unisma Angkatan 2017)

The purpose of this study is to determine the effect of income expectations, motivation, entrepreneurship education, and subjective norms on entrepreneurial interest in accounting students 2017 Unisma. The independent variables in this study are income expectations, motivation, entrepreneurship education, subjective norms, while the dependent variable is interest in entrepreneurship. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is primary data with the data collection method in the form of a direct and random questionnaire. The population in this study were 2017 UNISMA accounting students. The data collection technique used purposive sampling with the criteria of 2017 UNISMA accounting students. Based on this method the number of taxpayers used were 70 respondents. The hypotheses were 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 expectation variable had an effect on entrepreneurial interest (0.009 0.05), and the subjective norm variable affects the interest in entrepreneurship (0.001 < 0.05)Keywords: Income Expectations, Motivation, Entrepreneurship Education, Subjective Norms

PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN PELUANG KERJA DIBIDANG AKUNTANSI TERHADAP MINAT BERWIRAUSAHA

ABSTRACTThis study aims to determine the effect of entrepreneurial knowledge and job opportunities in the accounting sector on the interest in entrepreneurship. The population in this study were all accounting students of the 2017 Batch Year 2017 Islamic University Malang Program. The sample used is a portion of accounting students for the 2017 Undergraduate Program, Islamic University of Malang. The technique used in sampling is purposive sampling technique, the sample selected is 85 respondents. Data was collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used are simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of Adjusted R2 Square is 68.1% while the remaining 31.9% is influenced by other variables not included in this study. Based on the partial test results, all variables have an influence on Entrepreneurial Interest, Entrepreneurial Knowledge (sig = 0,000) and Job Opportunities (sig = 0,000) have an effect on Entrepreneurial Interest. Keywords: Entrepreneurial Knowledge, Job Opportunities in Accounting and Entrepreneurial Interes

ANALISIS AKUNTANSI TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMBERIAN DANA ZAKAT INFAK/SEDEKAH PADA LAZIS MASJID AL-IKHLAS DESA PANDANWANGI KOTA MALANG

The majority of the Indonesian population embraces Islam with the obligation to pay zakat, infaq/alms. The Amil Zakat Institute at Al-Ikhlas Mosque, Pandanwangi Village, Malang City is one of the forums for distributing zakat, infaq/alms funds, so that LAZIS has an obligation to present transparent financial reports and in accordance with PSAK 109. The purpose of this study is to determine the presentation of financial statements of funds. zakat, infaq/alms and knowing the distribution system of zakat, infaq/alms managed by LAZIS Masjid Al-Ikhlas. This research uses qualitative research using descriptive method. The data collection method used in this study was interviews, observation and documentation. The data used in the form of primary data obtained from the head of LAZIS through interviews and for secondary data obtained from the treasurer by providing financial statements of expenses and financial reports of income of LAZIS Masjid Al-Ikhlas. From this study, the researchers found the results of the LAZIS Masjid Al-Ikhlas some have implemented the PSAK 109 standard, but the presentation of the financial statements of receipts and expenditures is done separately and has not presented the assets under management, for the revenue section of the amil portion, the related presentation has not been carried out. decrease in non-cash assets.Keywords: PSAK 109, Zakat Accounting, ZI

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERINVESTASI DI REKSADANA (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Unisma)

This study aims to determine the factors that influence student interest in investing in mutual funds in students of the Faculty of Economics and Business, Islamic University of Malang.  factors used are (1) knowledge, (2) benefits, and (3) perceived convenience. To determine the sample in this study using the Slovin formula. And the results show that the sample used in this study was 100 students. The data analysis method used in this research is quantitative data analysis using multiple linear regression analysis. Testing the data used is simultaneous hypothesis testing (F) and partial hypothesis testing (t). The results showed that (1) the independent variable simultaneously had a significant effect on the dependent variable. Based on the partial test results, (2) the knowledge and benefits variables affect student interest, (3) while the perceived convenience variable has no effect on student interest.Keywords: Mutual Funds, Knowledge, Benefits, Perception of Ease and Interest in Investing