PENGARUH PEMAHAMAN, MOTIVASI DAN SIKAP TERHADAP MINAT MAHASISWA MENEMPUH PENDIDIKAN PROFESI CHARTERED ACCOUNTANT (CA) PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG

The world economy is heavily influenced by the growth of globalization. Free trade in within the Association of Southeast Asia Nations (ASEAN), also known as the ASEAN Economic Community (MEA) or the ASEAN Economic Community (MEA), is one impact of globalization. Type research in using certain formulas found during the testing procedure for conduct analysis as part of its quantitative methodology. Survey is a short use researchers to collect data. With Together, the variables of understanding, motivation, and attitudes about the chartered accountant (CA) profession have a positive and significant effect to student interest in chartered accountant (CA).Keywords : Understanding, Motivation, Attitudes, Chartered Accountant (CA) Profession

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK, DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTA (Studi Empiris pada kantor BPPKAD kabupaten Rembang)

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technology, user participation, top management support and engineering capabilities users of accounting information systems at the effectiveness of accounting information systems. Sampling technique used is the census sampling technique (saturated sample) and get a sample of 80  samples. Questionnaires were returned and deserves to be treated as many as 80questionnaires. Data analysis technique used is the technique of linear regression analysis showed that the variables berganda.Hasil use of information technology, user participation, top management support, the ability of users of accounting information systems engineering positive influence on the effectiveness of the system of accounting informmasi. Keywords: Information Technology Utilization, User Participation, Top Management Support, Effectiveness SIA

PENGARUH INSENTIF PAJAK DAN CASH FLOW TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019

This study aims to determine the effect of tax incentives and cash flow on accounting conservatism. The population in this study are manufacturing companies that have been listed on the Indonesia Stock Exchange in 2017-2019. This research uses quantitative methods and secondary data. Collecting data in this study using the documentation method by accessing the official IDX link. The samples used in this study were 66 companies that met the criteria. In this study, the data analysis used was multiple regression analysis. The result of this research is that simultaneously the Tax Incentive and Cash Flow variables have an influence on Accounting Conservatism. Meanwhile, partially, the tax incentive variable has a positive and significant effect on accounting conservatism. Meanwhile, the cash flow variable has no effect on accounting conservatism.Keywords: tax incentives, cash flow, accounting conservatism.

PENGARUH EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019)

ABSTRACTThe purpose of this research is to find out how the effect of earnings per share (EPS), Dividend Per Share (DPS) and Return On Equity (ROE) on Stock Prices. In this study EPS, DPS and ROE are the independent variables while the stock price is the dependent variable. The data used in this study are secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2016-2019 period. Data collection techniques using purposive sampling. In this study using multiple regression analysis. The results of this study are simultaneously variable Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) simultaneously affect the Stock Price. And partially Earning per Share (EPS) has a significant positive effect on stock prices, Dividend per Share (DPS) has a positive effect on stock prices and Return on Equity (ROE) has a significant positive effect on Stock Prices.Keywords: Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) and Share Price

PENGARUH FAIR VALUE ACCOUNTING, GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017 - 2019)

This study aims to analyze the effect of fair value accounting disclosures, Good Corporate Governance on earnings management. The research population is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The number of samples is 42 companies. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that fair value accounting, managerial ownership, and institutional ownership have no effect on earnings management. The board of commissioners has a significant negative effect and the audit committee has a significant positive effect on earnings management. Simultaneously, all variables affect investor reactions.Keywords: fair value accounting, good corporate governance, and earning managemen

PENGARUH TEKNOLOGI, PENDIDIKAN KEWIRAUSAHAAN, DAN MOTIVASI TERHADAP MINAT MAHASISWA DALAM BERBISNIS ONLINE (Studi Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Islam Malang)

This study aims to determine the effect of technology, entrepreneurship education and motivation on the interest of students of the economics and business faculty of the Islamic University of Malang in doing online business, using the student population of the 2018-2020 class of the Faculty of Economics and Business of the Islamic University of Malang, and the sample in this study was 89, data collection using a questionnaire, data analysis using SPSS 26, sampling technique using purposive sampling and to obtain a minimum sample using the Slovin formula, the data testing method of this research includes validity test, reliability test, classical assumption test, regression test multiple linear, and hypothesis testing (simultaneous test, coefficient of determination test, partial test)The results of the analysis show that technology, entrepreneurship education, and motivation have a simultaneous and partial effect on the interest of students in the economics and business faculty of the Islamic University of Malang in doing online business.Keywords: Interest in Online Business, Technology, Entrepreneurship Education, Motivatio

PENGARUH RELIGIOSITAS, CITRA DESTINASI, PROMOSI, DAN FASILITAS RAMAH MUSLIM TERHADAP KEPUASAN BERKUNJUNG DESTINASI HALAL DI MALANG (Studi Kasus Pada Mahasiswa Aktif FEB Unisma Angkatan 2018)

This study aims to determine the effect of Religiosity, Destination Image, Promotion, and Muslim Friendly Facilities on Satisfaction in Visiting Halal Destinations in Malang. This type of research is a quantitative survey research. In this study, the sample taken was active students of the Faculty of Economics and Business, Islamic University of Malang batch 2018 with a total of 135 people. This research uses quantitative data and methods the collection is by using a questionnaire via google form and  measured by a Likert scale. The analytical tool used is multiple linear regression analysis using SPSS. The results of the study partially show that: 1) Religiosity has a positive and significant effect on visiting satisfaction. 2) Destination image has a significant positive effect on visiting satisfaction. 3) Promotion has no positive and significant effect on visiting satisfaction. 4) Muslim friendly facilities have a positive and significant effect on visiting satisfaction.

Analisis Penerapan Corporate Social Responsibility Terhadap Profitabilitas pada CV. Tiara Abadi Pamekasan

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 descriptiv

PENGARUH RELIGIUSITAS, LOVE OF MONEY, MACHIAVELLIAN, DAN PENDIDIKAN ETIKA BISNIS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Malang)

ABSTRACTThe purpose of this study was to determine the Effect of Religiosity, Love of Money, Machiavellian, and Business Ethics Education on the Ethical Perceptions of Accounting Students. The population in this study were students of the Accounting Study Program Faculty of Economics and Business, Malang Islamic University class of 2016. The sample was selected using purposive sampling and the calculation of the number of samples using the Slovin formula and then obtained as many as 134 students based on established criteria. This research uses multiple linear regression models. The results of this study indicate that simultaneously the variable of religiosity has a significant positive effect on the ethical perceptions of accounting students. Simultaneously the love of money variable has no effect on the ethical perceptions of accounting students. Simultaneously Machiavellian variables negatively affect the ethical perceptions of accounting students. Simultaneously the business ethics education variable has a positive effect on the ethical perceptions of accounting students.Keywords: Religiosity, Love of Money, Machiavellian, Business Ethics Education, and Ethical Perceptio