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El Muhasaba: Jurnal Akuntansi
ISSN 2086-1249 · UIN Maulana Malik Ibrahim Malang · 223 artikel di indeks
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Artikel Jurnal
Pengaruh Bias Kognitif terhadap Pengambilan Keputusan Investasi di Platform Digital pada Generasi Y dan Z
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…
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Artikel Jurnal
Revealing Islamic Cultural Values behind Capital Accounting Practices: A Study of Islamic Ethnomethodology
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…
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Artikel Jurnal
Financing to Deposit Ratio dan Non-Performing Financing: Peran Islamic Corporate Governance
Purpose: This research aims to analyze the role of Islamic Corporate Governance (ICG) in mediating and moderating the influence of financing to deposit ratio (FDR) on the level of non-performing financing (NPF) of Islamic banks in Indonesia. Method: This research uses panel data from 7 Islamic…
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Artikel Jurnal
Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas sebagai Moderasi
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…
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Artikel Jurnal
Studi Fenomenologi Transendental untuk Mengupas Makna Pendapatan
Purpose: This research aims to reveal the meaning of income by sharia accounting students. Method: This research falls under the umbrella of the interpretive paradigm. The approach used is phenomenology. There are five data analyses: noema, epoche, noesis, intentional analysis, and eidetic…
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Artikel Jurnal
Studi Fenomenologi: Audit Investigasi dalam Pengungkapan Fraud
Purpose: This research aims to provide an in-depth understanding of investigative audits in uncovering fraud using a phenomenological approach. Method: This study involves six auditors from 3 KAPs in Malang City. Research data was obtained through semi-structured interviews. Interview data was…
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Artikel Jurnal
Market Added Value, Profitability, Inflation, and Company Size on Transportation Company Share Prices
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…
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Artikel Jurnal
Penerapan Activity-Based Costing dalam Berbagai Industri: Analisis Bibliometrik pada Publikasi Ilmiah
Purpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries. Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles…
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Artikel Jurnal
Dramaturgy Study: The Story of “Si Pandir” on The Effectiveness of Village Fund Management
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…
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Artikel Jurnal
Green Accounting and Different Perspective of Financial Performance
Purpose: This research aims to examine the effect of green accounting on company financial performance using quantitative methods. Method: This research uses quantitative methods with a descriptive analysis approach. Data analysis using multiple linear regression testing methods. The company's…
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Artikel Jurnal
Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap Penghindaran Pajak
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…
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Artikel Jurnal
The Role of Ethics, Competence, Auditor Independence, and Audit Fees on Audit Quality: A Literature Review
Purpose: Auditors are a profession that plays a crucial role in assessing the fairness of financial reports and producing quality reports. This research aims to examine the factors that influence audit quality using a literature review. Method: This research was conducted using the literature…
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Artikel Jurnal
Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib
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…
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Artikel Jurnal
Financial Performance, Maqashid Syariah dan Corporate Reputation: Moderasi Islamic Corporate Social Responsibility (ICSR)
Purpose: This research aims to prove and test empirically how financial performance and Maqashid Syariah impact a company's reputation with Islamic corporate social responsibility (ICSR) as a moderating variable. This study focuses on Sharia Commercial Bank companies registered in Indonesia from…
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Artikel Jurnal
Mengungkap Makna Pendapatan dalam Perspektif Sopir Bus di Masa Pandemi Covid-19
Purpose: This study aims to understand in depth the meaning of income according to the perspective of city transportation bus drivers at the Paciran terminal during the COVID-19 pandemic. In this study, the meaning of income is formed by the environment of the city transport bus drivers. Method…
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Artikel Jurnal
Masa Jabatan CEO, Keragaman Dewan Direktur, dan Pengungkapan CSR: Eksplorasi Studi Kepustakaan
Purpose: This study reviews various literatures and obtains an overview of the relationship between a CEO's Tenure and Boards Diversity and the quality of Corporate Social Responsibility (CSR) disclosures. Method: The research method used in this study is a qualitative method, namely library…
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Artikel Jurnal
Kompleksitas Tugas, Audit Fee, dan Kualitas Audit: Moderasi Diskriminasi Harga
Purpose: This study aims to examine the effect of task complexity and audit fees on audit quality and examine the moderating effect of price discrimination based on KAP's reputation on this relationship. Method: This study used Structural Equation Modeling (SEM) analysis of 117 questionnaires…
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Artikel Jurnal
Balanced Scorecard: Analisis Kinerja PT Bank Syariah Indonesia Tbk
Purpose: This study compares the performance of PT Bank Syariah Indonesia using the balanced scorecard approach in the period before and after the merger. Method: Qualitative method with research data from annual reports for the 2020-2021 period, namely the period before and after the merger of…
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Artikel Jurnal
Faktor Penentu Akuntabilitas Pengelolaan Dana Desa
Purpose: The research aims to find evidence of the influence of budget targets, competence of village apparatus, and leadership on the accountability of managing village funds in Bantan District, Bengkalis Regency. Method: This study uses a quantitative approach. The research data is primary data…
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Artikel Jurnal
Good Corporate Governance, Corporate Social Responsibility dan Konservatisme Akuntansi: Agresivitas Pajak
Purpose: This research was conducted to obtain empirical evidence regarding the relationship between the proportion of independent commissioners, audit committees, audit quality, corporate social responsibility and accounting conservatism on tax aggressiveness. Method: This study uses a descriptive…