Publisher: UIN Maulana Malik Ibrahim Malang   (Total: 16 journals)   [Sort by number of followers]

Showing 1 - 16 of 16 Journals sorted alphabetically
Alchemy : J. of Chemistry     Open Access   (Followers: 2)
CAUCHY     Open Access   (Followers: 1)
De Jure: Jurnal Hukum dan Syar'iah     Open Access   (Followers: 1)
EGALITA     Open Access  
El-Harakah     Open Access  
el-Hayah     Open Access  
El-Hikmah     Open Access   (Followers: 1, SJR: 0.102, CiteScore: 0)
EL-MUHASABA     Open Access  
IQTISHODUNA     Open Access  
Jurisdictie Jurnal Hukum dan Syariah     Open Access   (Followers: 1)
Jurnal NEUTRINO     Open Access  
LiNGUA : Jurnal Ilmu Bahasa dan Sastra     Open Access  
MADARASAH Jurnal Pendidikan dan Pembelajaran Dasar     Open Access   (Followers: 1)
MATICS     Open Access  
SAINSTIS     Open Access  
Ulul Albab     Open Access  
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EL-MUHASABA
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2086-1249
Published by UIN Maulana Malik Ibrahim Malang Homepage  [16 journals]
  • Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap
           Penghindaran Pajak

    • Authors: Mardiana Mardiana, Supami Wahyu Setiyowati
      Pages: 1 - 13
      Abstract: Purpose: Tax avoidance is a strategic approach aimed at reducing the tax burden while staying within the boundaries of applicable regulations. The objective of this study was to examine how leverage and liquidity influence tax avoidance, with financial performance acting as an intermediary factor. Method: The research focused on publicly listed financial sector companies on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample selection process adhered to specific criteria, resulting in a sample size of 38 companies. Smart PLS was employed as the data analysis technique. Results: The findings indicated that leverage had an impact on financial performance, liquidity affected financial performance, and financial performance played a role in tax avoidance. However, financial performance did not act as a mediator in the relationship between leverage, liquidity, and tax avoidance. Implications: This research can be used as material for study and evaluation for the government in relation to existing tax policies. On the other hand, it is expected to increase compliance and awareness of the company in fulfilling its tax obligations. Novelty: This research uses profitability mediation in the relationship between leverage, liquidity, and tax avoidance
      PubDate: 2024-01-20
      DOI: 10.18860/em.v15i1.17834
      Issue No: Vol. 15, No. 1 (2024)
       
  • Dramaturgy Study: The Story of “Si Pandir” on The Effectiveness of
           Village Fund Management

    • Authors: Suham Cahyono, Erina Sudaryati, Tjiptohadi Sawarjuwono
      Pages: 14 - 32
      Abstract: Purpose: The aim of this study was to uncover the intricacies of village fund budget management by offering a comprehensive portrayal of the behaviors exhibited by the key actors involved in village budget management, both in front and behind the scenes. The aim of this study focuses on the workings of the X village fund budget, highlighting the role of third parties in optimizing the utilization of the X village fund budget. Method: A qualitative method with a dramaturgical study approach is used in this study to answer the proposed study proposition Results: The findings indicate that the dynamics observed in the management of the X village fund budget can lead to optimal resource allocation aligned with the village's development objectives and the well-being of its community. This is because the village fund administrators engage in strategic budgetary maneuvers to achieve the utmost efficiency in budget management. The positive impact stemming from the proactive involvement of the village apparatus, colloquially referred to as "Si Pandir," is the promotion of equitable development and the enhancement of village welfare. Through collaboration with relevant government entities, the village apparatus can facilitate the provision of advanced and fair amenities for the village, fostering cooperation that benefits the entire community. Implications: The results of this study can be used for future research to develop an optimal village fund management concept, not only from the perspective of the related village apparatus but also involving the active participation of the local community. Novelty: This research elaborates on village fund management with the Pandir legend as the most popular folklore in Java.
      PubDate: 2024-01-20
      DOI: 10.18860/em.v15i1.19594
      Issue No: Vol. 15, No. 1 (2024)
       
  • Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan
           Moralitas sebagai Moderasi

    • Authors: Hanah Ladhinah Putri, Nur Laila Yuliani, Muji Mranani, Friztina Anisa
      Pages: 33 - 50
      Abstract: Purpose: This study aims to test empirically and analyze the effect of competence, internal control systems, religiosity, and whistleblowing on fraud prevention in managing village funds with morality as a moderating variable. Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis. Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud. Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud.
      PubDate: 2024-01-20
      DOI: 10.18860/em.v15i1.21344
      Issue No: Vol. 15, No. 1 (2024)
       
  • Pengaruh Bias Kognitif terhadap Pengambilan Keputusan Investasi di
           Platform Digital pada Generasi Y dan Z

    • Authors: Aristi Prita Isywara, Winda Rein Nimas Tasia, Fadilatur Ramadhan, Arum Prastiwi
      Pages: 51 - 65
      Abstract: Purpose: This study aims to empirically prove the effect of cognitive biases on investment decision making on digital platforms in Y and Z generations in Malang City (East Java). Measurement of cognitive bias considers three things: cognitive dissonance bias, overconfidence, and illusion of control. Method: This study uses a quantitative descriptive approach. The sampling method used is convenience sampling with the criteria of the age range 18-35 years. This study used multiple regression tests to see the effect of independent and dependent variables, and uses the SPSS 25 analysis tool. Results: The results of this study indicate that cognitive dissonance bias and overconfidence have a significant negative effect on investment decisions, and illusion of control has a significant positive effect on investment decisions. Implications: This research can provide information related to cognitive biases in making investment-related decisions, especially for investors so that they are not wrong in making investment decisions. Novelty: This study uses a sample of Y and Z generations in Malang City, and looks at how cognitive biases are affected through digital investment platforms.
      PubDate: 2024-01-20
      DOI: 10.18860/em.v15i1.22107
      Issue No: Vol. 15, No. 1 (2024)
       
  • Revealing Islamic Cultural Values behind Capital Accounting Practices: A
           Study of Islamic Ethnomethodology

    • Authors: Mohamad Anwar Thalib
      Pages: 66 - 77
      Abstract: Purpose: This study aims to reveal the values of local wisdom behind the practice of capital accounting. Method: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Results: The results showed that the source of capital from the coachmen to buy the transportation of the hansom and horses were the gifts of their parents and other businesses. The capital is conditional on the value of responsibility to finance family needs and the value of patience for an undetermined amount of income. These two values reflect the parents' expressions in the form of delo sipati lo malu'o, tiloliyo kulu-kulu walaiyo modudu'o. It means to express feelings of family responsibility, and mopo'o tanggalo duhelo means full of patience. Implications: The results of this study seek to preserve accounting based on local culture. Novelty: The results of this study contribute to the presence of the concept of capital accounting practices based on Islamic cultural values in the Gorontalo community.
      PubDate: 2024-01-20
      DOI: 10.18860/em.v15i1.23288
      Issue No: Vol. 15, No. 1 (2024)
       
  • Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan
           Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib

    • Authors: Fitriyahtul Jannah, Driana Leniwati
      Pages: 78 - 90
      Abstract: Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools. Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib. Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility. Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib
      PubDate: 2024-01-20
      DOI: 10.18860/em.v15i1.23786
      Issue No: Vol. 15, No. 1 (2024)
       
  • Market Added Value, Profitability, Inflation, and Company Size on
           Transportation Company Share Prices

    • Authors: Askhabi Nur Effendi, Nurma Gupita Dewi
      Pages: 91 - 101
      Abstract: Purpose: Share price is a measure of investor interest in the decision to invest in a company. The aim of this research is to show the influence of market value, profitability, inflation and company size on stock prices. Method: This research uses a quantitative descriptive approach. Secondary data is information used in research, where the information is obtained from the database of transportation companies registered on the IDX within a three year period, namely 2020-2022. So far 16 transportation companies have been selected as research samples using the purposive sampling method. The research data analysis method uses multiple linear regression analysis using SPSS version 26. Results: The research results show that Market Value Added and company size have a significant positive effect on stock prices, while profitability and inflation have a negative and insignificant effect on stock prices. Implications: The research can be used as evaluation and review material for companies regarding the performance of ups and downs in share prices. In addition, future corporate performance and responsibility are expected to increase in connection with the evaluation of the corporate governance system. Novelty: The novelty of this research is that it does not only focus on internal factors that influence company share prices but also external factors, namely inflation. Apart from that, this research examines transportation companies using the latest data, namely 2020-2022.
      PubDate: 2024-01-20
      DOI: 10.18860/em.v15i1.23964
      Issue No: Vol. 15, No. 1 (2024)
       
 
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Publisher: UIN Maulana Malik Ibrahim Malang   (Total: 16 journals)   [Sort by number of followers]

Showing 1 - 16 of 16 Journals sorted alphabetically
Alchemy : J. of Chemistry     Open Access   (Followers: 2)
CAUCHY     Open Access   (Followers: 1)
De Jure: Jurnal Hukum dan Syar'iah     Open Access   (Followers: 1)
EGALITA     Open Access  
El-Harakah     Open Access  
el-Hayah     Open Access  
El-Hikmah     Open Access   (Followers: 1, SJR: 0.102, CiteScore: 0)
EL-MUHASABA     Open Access  
IQTISHODUNA     Open Access  
Jurisdictie Jurnal Hukum dan Syariah     Open Access   (Followers: 1)
Jurnal NEUTRINO     Open Access  
LiNGUA : Jurnal Ilmu Bahasa dan Sastra     Open Access  
MADARASAH Jurnal Pendidikan dan Pembelajaran Dasar     Open Access   (Followers: 1)
MATICS     Open Access  
SAINSTIS     Open Access  
Ulul Albab     Open Access  
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JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


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