PENGARUH MINAT DAN PEMBELAJARAN DARING TERHADAP TINGKAT PEMAHAMAN MATA KULIAH PENGANTAR AKUNTANSI (STUDI PADA MAHASISWA PERGURUAN TINGGI DI KOTA MALANG)

This study focuses on testing a theory by determining research variables regarding whether there is an influence between interest and online learning on the level of understanding of introductory accounting courses. This research data collection was carried out by distributing questionnaires through Google Form to research respondents. Data analysis using SPSS computer program. The result of this research is that interest and online learning have a significant effect on the level of understanding of introductory accounting courses for accounting students at the Islamic University of Malang, University of Muhammadiyah Malang, State University of Malang and State Islamic University of Maulana Malik Ibrahim Malang.Keywords: interest, online learning, course understanding level, and introduction of accounting

PENGARUH KUALITAS PELAYANAN FRONTLINER, MOBILE BANKING DAN KEPERCAYAAN TERHADAP KEPUASAN NASABAH BANK SYARIAH INDONESIA DI KOTA MALANG

This study aims to determine the partial and simultaneous effect of frontliner service quality, mobile banking and trust on customer satisfaction of Indonesian Islamic banks in the city of Malang. This research is a quantitative research. The method used to test the hypothesis is to use an instrument test, normality test, classical assumption test, multiple linear regression analysis and hypothesis testing with simultaneous test (F test), coefficient of determination (R2) and partial test (t test). The sample in this study was 92 respondents with the provisions, each respondent is a customer of an Indonesian Islamic bank and a customer who is a user of the mobile banking service application bsi mobile. The data used is primary data that can be obtained directly through questionnaires to Indonesian Islamic bank customers. The results showed that the quality of frontliner service, mobile banking and trust had an effect either partially or simultaneously on the satisfaction of Indonesian Islamic bank customers in the city of Malang. The results of the research on the hypothesis, show that the quality of frontliner service has a positive and significant effect on customer satisfaction, mobile banking has a positive and significant effect on customer satisfaction, and trust has a positive and significant effect on customer satisfaction

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN (Studi Kasus pada PT MULIA USAHA BERSAMA)

This study aims to determine the application of existing sales information systems in manufacturing companies at PT MULIA USAHA BERSAMA in Malang Regency. This type of research uses a qualitative method with a descriptive approach. The data obtain need are based on the results of interviews with research subjects. The technique used to analyze the existing sales system at PT MULIA USAHA BERSAMA is by collecting data and then processing it so that conclusions can be drawn what kind of sales system has been implemented. The result of this study is a sales accounting information system that has many benefits for owners and for students at the Islamic University of Malang.Keywords: Sales, System, Analysi

PENGARUH PEMAHAMAN PERPAJAKAN DAN KEMUDAHAN DALAM MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA BATU

This study aims to determine the effect of tax understanding and convenience in paying tax of UMKM taxpayer compliance. Researchers determine UMKM taxpayers who are active and registered at the pratama Batu Tax Service Office as the population. Meanwhile, the researcher used the slovin formula in determining the sample with a total of 99 respondents. The research method used in quantitative research with primary data analysis was carried out by multiple linear regression analysis using SPSS. The result of this study indicate that tax understanding and convenience in paying tax have significant effect on UMKM taxpayer compliance either partially or simultaneously.Keywords : taxpayers, slovin formula, multiple linear regressio

PENGARUH MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This study aims to determine: (1) The Effect of Motivation to Pay Taxes on Individual Taxpayer Compliance, (2) The Effect of Education Level on Individual Taxpayer Compliance, (3) The Effect of Motivation to Pay Taxes and Level of Education on Individual Taxpayer Compliance. Methods of data collection using field research or surveys. The sample used was 30 individual taxpayers. The data analysis technique uses analysis using the SPSS (Statistical Package For Social Science) program. By doing validity and reliability tests. The results showed: (1) Motivation to Pay Taxes has a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the regression coefficient value which is positive, namely 0.584 and tcount is greater than ttable (15,137 > 1.654) and the significance value is smaller than the significance value of 5% (0.000 0.050). These results indicate that the second hypothesis is accepted. (3) Motivation to Pay Taxes and Education Level have a positive and significant effect on Individual Taxpayer Compliance at the Regional Office of the Directorate General of Taxes Malang in 2020. This is indicated by the positive regression coefficient values, namely 0.582 and 0.273, besides that the Fcount value is greater. than the value of Ftable (114.261> 3.05) and the significance value which is smaller than the significance value of 5% (0.000 <0.050). These results indicate that the third hypothesis is accepted.Keywords: Motivation to Pay Taxes, Level of Education, Individual Taxpayer Complianc

PENGARUH PERSEPSI, MOTIVASI, MINAT DAN PENGETAHUAN PERPAJAKAN TERHADAP PILIHAN BERKARIR DI BIDANG PERPAJAKAN

The purpose of this study is to examine the influence of perception, motivation, interest and knowledge of taxation on career choices in the field of taxation. The number of samples in the study was 339 out of 2,229 total population.  The population in this study is a Student of the Faculty of Economics and Business of the Islamic University of Malang who is and has taken taxation courses, the sample in this study uses simple random sampling techniques. The data used is primary data obtained through the dissemination of questionnaires which are then processed and analyzed. Data analysis in this study using multiple linear regression analysis methods using SPSS version 16 so that the results of the analysis in this study in the form of influence of perception, motivation, interest and knowledge of taxation positively affect the choice of career in the field of taxation. Keywords: perception, motivation, interest in tax knowledge and career options in taxatio

PENGARUH FINANCIAL LITERACY, PERSEPSI RISIKO DAN MOTIVASI INVESTASI TERHADAP MINAT BERINVESTASI TABUNGAN EMAS DI PEGADAIAN (Studi pada Mahasiswa UNISMA, Politeknik Negeri Malang dan Universitas Negeri Malang)

The purpose of study is to determine the effect of Financial Literacy, Risk Perception and Investment Motivation on Gold Savings Investment Interest in Pegadaian (study of students of the Islamic University of Malang, State Polytechnic of Malang and State University of Malang. The population of this study is active students of the 2018 class of Accounting majoring in UNISMA, POLINEMA and State University of Malang and the sampling used purposive sampling, the sample is 85 respondents. The data collection used the questionnaire. The analytical technique in this study used multiple linear regression analysis with a significance level of 5% with the help of SPSS version 25. The data used are hypothesis test (f), coefficient of determination (R2) and partial test (t). The results showed that: financial literacy and motivation investment partially has a significant effect on interest in investing in gold savings in Pegadaian, while risk perception does not significantly affect interest in investing in gold savings in Pegadaian. The result of the simultaneous test showed Financial literacy, risk perception and investment motivation have a significant effect on interest in investing in gold savings in PegadaianKeywords: Financial Literacy, Risk Perception, Investment Motivation and Investment Interest Saving Gol

ANALISIS PROGRAM OPOP (ONE PESANTREN ONE PRODUCT) TERHADAP EFEKTIVITAS PEMBERDAYAAN EKONOMI PESANTREN MELALUI PERSPEKTIF ISLAM (Studi Kasus Pondok Modern Al-Rifa’ie 2 Malang)

Penelitian ini membahas tentang analisis program OPOP terhadap efektivitas pemberdayaanekonomi pesantren melalui perspektif Islam. Penelitian ini menggunakan studi KOPONTREN AlRifa’ie 2 Malang. Penelitian ini berisikan tentang penelitian kualitatif dengan analisis deskriptifberupa kalimat-kalimat tertulis. Sedangkan metode pengumpulan data menggunakan metodewawancara dan metode dokumentasi. Adapun hasil dari penelitian ini menemukan bahwa adanyaProgram OPOP dalam suatu KOPONTREN memberi dampak positif dalam pengembangan produksisuatu produk unggulan yang lebih berkualitas, melalui beberapa bimbingan dari program OPOP yangmenggandeng beberapa lembaga yang kompeten dibidangnya, serta beberapa lembaga sertifikasiproduk. Program OPOP juga memberikan dampak positif dalam segi kualitas produk, pemasaran dantingkat penjualan, ditinjau dari segi kualitas produk saat ini telah meningkatkan kualitas Branding,Merk, dan Legalitas. Sedangkan dari segi pemasaran telah meningkatkan kualitas pemasaran melaluioffline maupun online dengan meninjau segmentasi pasar. Hal ini berimbas pada meningkatkannyapenjualan produk unggulan KOPONTREN Al-Rifa’ie 2 Malang meningkat pesat menjadi 250-270%.Transaksi di KOPONTREN ini juga menjalankan sesuai prinsip syariah yaitu menggunakan akadakad tertentu dalam setiap transaksinya

PENGARUH PRICE BOOK VALUE (PBV), EARNING PER SHARE (EPS), DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA)

ABSTRACT This study aims to determine the effect of the corporate fundamental variables and trading volume on stock prices. The population of this study is companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX). The sample selection was using a purposive sampling method. Based on these criteria that obtained 45 populations and 30 samples of the company. The method used in this study is multiple linear regression analysis, and testing classic assumptions using multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing using the coefficient of determination test, F test and t test. The results of this study are Price Book Value (PBV), Earning Per Share (EPS), Trading Volume and a positive and significant effect on Stock Prices.Keyword : Price Book Value (PBV, Earning Per Share (EPS), Trading Volume Activity and Stock Price