PENGARUH DISIPLIN BELAJAR DAN LINGKUNGAN TEMAN SEBAYA TERHADAP PRESTASI BELAJAR MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS ISLAM MALANG, UNIVERSITAS ISLAM NEGERI MALANG, DAN UNIVERSITAS MUHAMMADIYAH MALANG

The purpose of this study was to examine the significant effect of learning discipline and peer environment on student achievement in accounting study programs at the Malang Islamic University, the Malang State Islamic University, and the Malang Muhammadiyah University. The population in this study were students of the Faculty of Economics & Business UNISMA, UIN, UMM Accounting class 2018, the sampling was carried out as many as 280 students. This study uses a quantitative approach, in collecting using a questionnaire and data analysis using descriptive statistics and multiple linear regression. The results showed that there was a significant influence between learning discipline and peer environment on student achievement in the accounting study program at the Malang Islamic University, the Malang State Islamic University, and the 2018 Muhammadiyah University of Malang.Keywords: learning discipline and peer environment and student achievemen

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

PENERAPAN STANDART AKUNTANSI PEMERINTAH BERBASIS AKRUAL DIBADAN LINGKUNGAN HIDUP PROVINSI JAWA TIMUR

The purpose of this study is to find out how the East Java Environmental Agency has implemented SAP in financial reporting, the East Java Environmental Protection Agency has fully implemented accruals or is still using cash accruals. This type of research is a type of qualitative research, this research was conducted by taking the object of the Accrual Government Accounting Standard Statement applied in the presentation of financial position to the Office of the Environmental Protection Agency of East Java. According to the research results, in the financial statements of the Environmental Protection Agency of East Java Province, Government Regulation Number 71 of 2010 concerning accrual accounting standards has been implemented, and continues to apply cash basis in accrual accounting. This finding is supported by interviews between researchers. and the Head of Accrual Accounting and Financial Reporting of the East Java Provincial Environmental Agency who stated that the East Java Province Environmental Protection Agency has implemented the SAP accrual basis since the enactment of PP 71/2010. In 2015 it was only started entirely thanks to 5 years of training ... Obstacles in implementing Government Regulation Number 71 of 2010 concerning State Accounting Standards, among others, are related to the mastery of information technology, so it is necessary to have training or seminars for employees such as financial staff so that obstacles to the future can be minimized by increasing the performance of employees at the Environmental Agency.Keywords: PP 71, 2010, SAP accrual method

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DILIHAT DARI PERSPEKTIF GENDER

ABSTRACTThis study examines the effect of emotional quotient, IQ, and learning behavior on accounting comprehension. In this study there are 3 independent variables, namely emotional quotient, IQ, and learning behavior. And a dependent variable is accounting understanding. The population taken in this study were students from the Faculty of Economics and Business of the Islamic University of Malang. Data collection techniques in this study using an intentional sampling method. The tests used in this study are the f test, the R2 test, the t test, and the One Way Anova test. The results of this study indicate that the partially emotional quotient, the intelligence quotient. Biological learning significantly influences accounting comprehension and the difference in emotional intelligence between male and female sex signs is 0.001 <0.05 , IQ between male and female sex signs is 0000 <0,05, learning behavior Between female sex signs <0.001 And understanding of accounting between male and female sex signs is 0.001 <0.05. 0.000.Keywords: Emotional Quotient, Intellectual Quotient, Learning Behavior, Accounting Understanding and Gender

PENGUATAN PEREKONOMIAN KELUARGA MELALUI EDUKASI PENGELOLAAN KEUANGAN RUMAH TANGGA

Abstrak: Peran seorang ibu dalam rumah tangga sudah selayaknya seperti manajer dalam perusahaan. Ibu rumah tangga yang tidak memiliki kemampuan dalam mengelola keuangan keluarga berakibat pada perilaku konsumtif. Ketidakmampuan ibu rumah tangga dalam menyusun perencanaan keuangan ke dalam sebuah anggaran belanja akan berdampak pada pemborosan. Keluarga sejahtera dapat diwujudkan dengan pengelolaan keuangan rumah tangga yang baik. Program pengabdian masyarakat diusulkan untuk memberikan solusi agar karyawan memiliki keterampilan dan keahlian terkait pengalokasian pendapatan keluarga. Kemampuan tidak hanya pada pengelolaan alokasi konsumtif, tapi juga pada alokasi tabungan, investasi, dan transaksi yang efisien. Program dilaksanakan dengan menggunakan metode sosialisasi, edukasi, pelatihan, dan pendampingan yang melibatkan 50 orang karyawan perempuan Khayrscarf. Dengan menggunakan Teknik analisis deskriptif dengan persentase, diperoleh Hasil pelaksanaan program menunjukkan 40 dari 50 karyawan atau sebesar 80% mengalami peningkatan pemahaman dan kemampuan dalam pengelolaan keuangan antara lain penyusunan laporan keuangan dan anggaran belanja rumah tangga, serta keterampilan strategi belanja secara efisien.Abstract: The role of a mother in the household is like a manager in a company. Housewives who do not have the ability to manage family finances result in consumptive behavior. The inability of housewives to compile financial planning into a budget will have an impact on waste. Prosperous families can be realized with good household financial management. The community service program is proposed to provide a solution so that employees have skills and expertise related to allocating family income. Ability not only in managing consumptive allocations, but also in efficient allocation of savings, investments and transactions. The program was implemented using socialization, education, training and mentoring methods involving 50 Khayrscarf female employees. By using descriptive analysis techniques with percentages, the results of program implementation showed that 80% of employees experienced increased understanding and ability in financial management, including preparing financial reports and household budgets, as well as efficient shopping strategy skills

PENGARUH KARAKTERISTIK PERUSAHAAN DAN REGULASI TERHADAP IMPLEMENTASI CORPORATE GOVERNANCE (Studi pada Perusahaan yang Tedaftar di BEI Tahun 2015-2019)

This study aims to analyze the influence of company characteristics and regulations on the implementation of corporate governance. This type of research is a correlational research. The data source used is secondary data using documentation techniques. The study population was all companies listed on the IDX in 2015-2019. The samples in this study used a purposive sampling method and were found 35 companies that match the criteria of this study. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that sales growth, ownership concentration, company size and regulation have a positive effect while leverage has a negative effect. Simultaneously the variables in this study have a positive effect.Keywords: Sales Growth, Ownership Concentration, Leverage, Company Size, Regulation, Corporate Governance Implementatio

PENGARUH PENGGUNAAN INFORMASI AKUNTANSI, LOKASI USAHA DAN LAMA USAHA TERHADAP KEBERHASILAN USAHA KECIL MENENGAH (Studi Kasus Pada Sentra Industri Keripik Tempe Di Kota Malang)

The study aims to examine the effect of the us of accounting information, bussines location and bussines duration on the sucesss of micro, samall, and medium enterprises in Sanan Malang. The population in this study were all micro business  actors  actors producing tempeh chip in Sanan Malang. he sampling technique use purposive sampling, so that a total sample of 65 people was obtained. The data collection technique used a questionnaire. The data analysis technique used in this study is multiple regression analysis and hypothesis testing using the model feasibility test (f test), determination test (R test), and partial test (t test). The results of this study indicate that simultaneously and partially, the independent variables, namely the use of accounting information, business location and length of business, have a positive and significant effect on the dependent variable, namely business success.Keywords : use of Accounting Information, Bussines Location and length of Bussiness and business success

PENGARUH.KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa Jurusan Akuntansi di Universitas Islam Malang & Universitas Islam Negeri Maulana Malik Ibrahim Malang)

This study discusses Emotional Intelligence, Intellectual Intelligence, and Learning Behavior at the Level of Accounting Understanding. This type of research uses associative quantitative research. The data collection used is primary data using a questionnaire or google form method. The research sample was obtained as many as 114 students from two universities, namely the Islamic University of Malang and Maulana Malik Ibrahim State Islamic University of Malang, which were taken using the slovin formula. The analysis technique used is multiple linear regression analysis. The results showed that simultaneously the three variables had a significant effect on the level of accounting understanding, while partially learning behavior had no effect on the level of accounting understanding. Keywords: Emotional Intelligence, Intellectual Intelligence and Learning Behavior, Accounting Understanding Level

Pengaruh Motivasi Belajar, Motivasi Orang Tua, dan Lingkungan Belajar Terhadap Kinerja Mahasiswa Selama Pandemi Covid 19

This research is an associative study to analyze the relationship or to determine the effect of Learning Motivation, Parental Motivation, and Learning Environment on Student Performance During the Covid 19 Pandemic. The population in this study were students of the Islamic University of Malang majoring in Accounting and Management from 2016 to 2019. The sampling used in this research is simple random sampling. The results showed that learning motivation had a positive and significant effect on student performance. The higher the level of learning motivation, the more it affects student performance. Parental motivation has a positive and significant effect on student performance. The higher the level of parental motivation, the more it affects student performance. The learning environment has a positive and significant effect on student performance. The better the learning environment, the more it affects student performance. The coefficient of determination R² which shows 0.374, meaning that 37.40% of student performance is influenced by learning motivation, parental motivation, and the learning environment, while the remaining 62.60% of student performance is influenced by other variables not examined in this study.Keywords: Learning motivation, parents' motivation, learning environment, student performance, covid 19 pandemic