bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effectiveness of the Use of Warrants and Warrants in Collecting Tax Arrears to Increase Tax Revenues (Study at KPP Pratama Surabaya Sukomanunggal)
Authors: Ida Zuraidah , Alhabsyi Muhamad Zainal Abidin
Published: August 2024

The purpose of this study was to determine the effectiveness and contribution of the use of warning letters and forced letters in collecting tax arrears at KPP Surabaya Sukomanunggal in the 2016-2018 period.
This type of research is a qualitative research with a descriptive approach. The data in this study consisted of primary data and secondary data. Data collection techniques using interviews and documentation. In this study illustrates the collection of tax arrears with letters of warning and forced letters in increasing tax revenue at KPP Pratama Surabaya Sukomanunggal. The analytical method used in this research is descriptive analysis using ratio analysis of effectiveness and contribution using calculation formulas.
The results of this study indicate that the level of effectiveness of warning letters is classified as ineffective because the percentage of Warning Letter produced is still far below 60% caused by the low awareness of mandatory and the inability of taxpayers to pay their tax debt. While the forced letter as a whole is not enough to say effective because the percentage produced shows a downward trend caused by the lack of number of tax officers, especially the Tax Bailiff who plays an important role in the notification or delivery of the Forced Letter and also awareness of taxpayers in paying their low tax debt and also contributions made from letters of reprimand and forced letters are still lacking in tax revenues.
The Implementation of E-Procurement and Internal Control in Increasing the Effectiveness of the Prevention of Fraud in the Procurement of Goods and Services
Authors: Septiawan Budi , Ningsih Dini Fitria
Published: August 2024

Fraud is still a phenomenon in the activities of procurement of goods and services in various sectors, this study revealed how the implementation of e-procurement and adequate internal control will increase the effectiveness of fraud prevention of goods and services. The Bandung City Bhayangkara Hospital was the subject of this study. The sampling technique used is the saturation sample method which is part of non-probability. While the statistical analysis used in this study is the validity test, reliability test, multiple correlation analysis, multiple linear regression analysis, T test and F test. The results showed that the implementation of e-procurement on the effectiveness of fraud prevention procurement of goods and services is 32.8% . The influence of internal control on the effectiveness of fraud prevention procurement of goods and services is equal to 33%. Simultaneously shows that the magnitude of the effect of the implementation of e-procurement and internal control on the effectiveness of fraud prevention of goods and services procurement of 65.8%.
Keywords : E-Procurement, Internal Control, Fraud Prevention of Goods and Services
Peta Kemampuan Keuangan Daerah
Authors: Hasan Wahyudin , Jumiyanti Kalzum R.
Published: August 2024

Regional autonomy makes the region be able to manage its region potential so that it will improve the aid of the community, facilitate public services, and regions given the opportunity to be able to compete to develop regions by legislation. However, the authority of regional autonomy does not necessarily make the area live independently in managing regional finance. This is the phenomenon of still high participation rates or the role of the central government in helping the regional government their managing regional finance activities through transfer funds. Therefore, this research was conduct to analyze regional financial capabilities for each region in the Province of Gorontalo considered this area has the potential of abundant natural resource wealth and has the opportunity to improve regional financial management. The analytical method are used Share and Growth analysis tools. The results showed that regional financial capabilities for each region in Gorontalo Province with a general quadrant method still in relatively evenly distributed portions. Quadrant 1 with the condition of the ideal area, which means this area is categorized by independent and potential regions, there are Gorontalo City, Gorontalo Regency, Boalemo Regency, and Bone Bolango Regency. Furthermore, there are two regions Pohuwato Regency and North Gorontalo Regency entering the quadrant 2 zone which means that the conditions are not ideal. But it needs to be underlined by this area to have the ability to develop its local potential so that the regional revenue has the opportunity to take a big role in financing total expenditure.
Penerapan Sistem Informasi Akuntansi Pada Pelayanan Apotek Pharm 24 Yogyakarta
Authors: Rahmawati Mari , Amelia Winda
Published: August 2024

Abstrak
Berjalannya aktifitas usaha tentunya memerlukan komponen penting seperti akuntansi yang menentukan apakah usaha tersebut berjalan dengan lancar atau tidak. Dengan akuntansi pemilik usaha akan mengetahui kemungkinan yang akan terjadi dimasa yang akan datang. Untuk mengetahui kemungkinan tersebut, perusahaan memerlukan laporan keuangan untuk mendapatkan informasi mengenai kerugian ataupun keuntungan perusahaan. Namun masih banyak bidang usaha yang memiliki kendala dalam penyajian laporan keuangan yang kurang akurat dan cukup menyita banyak waktu. Berdasarkan hal itu, penulis melakukan penelitian terhadap proses pengolahan data akuntansi pada Apotek Pharm 24 yang masih menggunakan pencatatan manual dimana penulis melakukan observasi dan wawancara terhadap sistem pada Apotek tersebut, kemudian dari pencatatan diterapkan kedalam sistem pencatatan yang sudah terkomputerisasi menggunakan Aplikasi Akuntansi MYOB Premier V.16. Adapun tujuan penelitian ini untuk mengetahui proses akuntansi yang dihasilkan setelah adanya pengolahan data akuntansi secara terkomputerisasi kemudian melakukan perbandingan dengan sistem pencatatan akuntansi manual. Hasil penelitian ini dapat membantu pihak Apotek Pharm 24 dalam mengolah data akuntansi usahanya agar lebih efektif dan efesien dalam pencatatan sehingga laporan keuangan yang dihasilkan lebih akurat.
Kata Kunci: Akuntansi; Laporan Keuangan; Pengolahan Data; Aplikasi; MYOB Premier V.16
Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Pengungkapan Islamic Social Reporting
Authors: Hayati Nur , Prihatiningsih Luluk
Published: August 2024

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh good corporate governance dan kinerja keuangan terhadap pengungkapan Islamic social reporting pada bank umum syariah di Indonesia. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah mengambil Bank Umum Syariah  (BUS) yang telah terdaftar pada Bank Indonesia selama selama 6 tahun sejak 2013-2018. Jumlah sampel yang diuji sebanyak 60 laporan keuangan tahunan (annual report) Bank Umum Syariah (BUS) yang dipilih menggunakan metode purposive sampling.
Penelitian ini menganalisis laporan keuangan  tahunan perbankan syariah dengan metode content analysis. Penelitian ini menggunakan teknik analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel frekuensi rapat dewan komisaris, ukuran dewan pengawas syariah, profitabilitas dan likuiditas berpengaruh terhadap pengungkapan Islamic social reporting, sedangkan variabel ukuran dewan komisaris, ukuran komite audit serta kepemilikan publik tidak berpengaruh terhadap pengungkapan Islamic social reporting.
Kata Kunci: ISR, GCG, Profitabilitas, Likuiditas, BUS
Fraud Triangle Dan Korupsi Pada Pemerintah Daerah di Indonesia
Authors: Rahmawati Isna Putri , Nuruddinia Maulia
Published: August 2024

Penelitian ini bertujuan untuk menguji secara empiris pengaruh teori segitiga kecurangan pada pemerintah daerah di Indonesia. Sampel penelitian ini adalah 890 pemerintah kabupaten dan kota di seluruh Indonesia tahun 2017-2018. Analisis data menggunakan analisis regresi logistik. Penelitian ini menemukan bahwa variabel total aset daerah dapat menjadi faktor peluang terjadinya fraud pada pemerintah daerah. Sedangkan variabel independensi daerah, anggaran modal, dan respon auditee tidak berpengaruh terhadap kecurangan pada pemerintah daerah.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL
Authors: Wijaya Silfi Lestari , Lucyanda Jurica
Published: August 2024

This study empirically examined the relationship between budget participation and managerial performance. Using a purpose sampling method and regression analysis the result indicate that relationship between budget participation and managerial performance significant effect and positive. The finding support the previous researchsin this area (Brownell, 1982; Brownell dan Mclnnes,1986; Lucyanda dan Wahyudi, 2006)
REAKSI PASAR DAN INFORMASI ASIMETRI TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Cahyati Ari Dewi
Published: August 2024

The investor’s attention on the net income number without regard to the procedures used, has encouraged management to carrry out earnings management, include within earnings management is income smooting. Income smoothing is the way to reduce earnings variability over a number of period as movement toward unexpected level of reported earning. Objective of this study is to anaylize 1) market reaction and asymetri information surounding the company announcement date 2)Effect assymetry informatin on stock price. The sample that used is the company with eckel index less than one (i.e to indicate income smoothing practice). Using purposive sampling method this study examine 39 companies listed in the Indonesian stock exchange. Market reaction is measured as cumulative abnormal return five days surrounding the companie earnng announceent date. T-test was used to examine market reaction and asymetri information surrounding the companies earnings management date. Regresion linear was used to examine effect of asymetri informationtoward share price.Result of this study indicate that 1) there is income smoothing practise in Indonesian stock exchange 2) There is significant market reaction asymetri information surrounding the companies earnings management 3)There is significant positive effect of asymetri information toward share price.
PENGKAJIAN TENTANG PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PADA LEMBAGA KEUANGAN SYARIAH
Authors: Fajarwati Diana , Sambodo S. Djoko
Published: August 2024

The main objective of this research are to study how the sharia institutions in preparing financial statement and to review the component of it’s financial statement are in accordance with general accepted accounting principles in Indonesia. The descriptive evaluation method was used in this research and supported by questionnaires , observation, documentations and triangulation technique in collection of data. The result of this research could be disclosed that there are three sharia institutions have prepared financial statement and of it’s component are in accordance with the general accepted accounting principles in Indonesia, such as: (1) Balance sheet, profit and loss statement, statement of changes in equity, cash flow statement, statement of changes in ZIS funds, and statement of changes in bound investment fund, for the year 2006 – 2007.
PENGARUH KETIDAKPASTIAN LINGKUNGAN YANG DIPERSEPSIKAN DAN STRATEGI KOMPETITIF TERHADAP HUBUNGAN SISTEM KONTROL AKUNTANSI DENGAN KINERJA PERUSAHAAN
Authors: Sabaruddinsah Sabaruddinsah
Published: August 2024

The main objective of the study is to examine the influence of perceived environment uncertainty and competitive strategy to ward the accounting control system and company performance. The sample of this study was selected by using multistaged sampling method. The questionaires has been distributed to the population target (about 186), namely top manager of pharmaceutical company in Indonesia dan only 67 questionaires had been returned. The estimation technique to prove the hypothesis is using residual analysis as outlined by Duncan and Moores (1989).The residual analysis has performed as a good approach to cope the problem of multicollinearity in stastical estimated.The results found that perceived environment uncertainty and competitive strategy were not positively influence to relationship of accounting control system and company performance. Finally, this study suggests that the decision maker of the certain company should rely on perceived environment uncertainty and competitive strategy in order to achieve a highly performance and good in control system.
PELUANG MANAJEMEN LABA PASCA KONVERGENSI IFRS: SEBUAH TINJAUAN TEORITIS DAN EMPIRIS
Authors: Cahyati Ari Dewi
Published: August 2024

The convergency accounting standards to IFRS raises a variety of influences, in accordancewith IFRS characteristics such as : principle-based, the use of fair value and more disclosure. Principles-based standards require more judgment in its application, while the use of fair value items make the financial statements are presented with the actual values, more disclosure would reduce the level of information asymmetry. Convergence of IFRS is expected increasing financial reporting quality, such as, increased comparability and transparency of financial statements. Thus, with the convergence to IFRS expected reduce earnings management opportunities.
KAJIAN TENTANG RENCANA REDENOMINASI RUPIAH DALAM SISTEM KEUANGAN JANGKA PANJANG DI INDONESIA
Authors: Putri Anisa
Published: August 2024

Too much small change is not efisien because it makes the proless of payment and cash transaction more difficult, reducing the small change can simplify the system of accountancy and payment. Redenomination simplifies the money without reducing the value of it. The plan of redenomination must be done carefully. The pyshicological effect for society and investor will depend on how Indonesian Bank socializes it. The readiness of society is needed because economical fluctuation can happen and the society will panic. It is dangerous because the society do not understand and it should be prevented from misunderstanding. The strong economics and politics stabilizing will be easy in redenomination process. If bussinessmen are sure that economics work well. However, if businessmen think that economics gets worse, the redenomination will cause the number if inflation to increase. The success of redenomination can be done only in low stabilizing inflation and inflation of expectancy.
EVALUASI PELAKSANAAN KEBIJAKAN PERUMUSAN UPAH MINIMUM KOTA BEKASI TAHUN 2010
Authors: Fajarwati Diana
Published: August 2024

Objective of this studi is to assess whether the formulation Minimum Wage policy for 2010 in Bekasi has been implemented in accordance with laws and government regulations, and to know how many companies in Bekasi who unable to implement the Minimum Wages that have been set by the Governor. The research method used is descriptive evaluative method. Descriptive research methods intended to describe the nature or characteristics of a particular phenomenon that is the process of formulation of the Minimum Wage in the City of Bekasi and then evaluated whether it is in accordance with the laws and government regulations relating to minimum wage. Minimum Wage policy formulation Bekasi in 2010 has not been fully implemented in accordance with laws and government regulations
PENGARUH PARTISIPASI ANGGARAN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL
Authors: Yunita Eka Nur , Sabaruddinsah Sabaruddinsah
Published: August 2024

This study aims to examine the effect of budgetary participation and influence of information technology on managerial performance (empirical studies on manufacturing companies in bogor). Research method used is survey method by using the respondent managers working in manufacturing companies in bogor, amounting to 81 respondents. Based on the results can be concluded that budgetary participation has a positive and significant impact on managerial performance, as shown by the b1 value of 0,212 with a positive direction and significant value, to the then information technology has a positive and significant impact on managerial performance, this is indicated by the value b2 amounted to 0,422 with a positive direction and significant value, further budgetary participation and interaction of information technology has a positive and significant impact on managerial performance, this is indicated with a value of b1 is 0,215 and b2 is 0,427 with a positive direction.
ANALISIS SENSITIVITAS ETIS MAHASISWA UNIVERSITAS ISLAM ’45 BEKASI
Authors: Risa Nurma
Published: August 2024

This study purposes to examine wether there is difference of sensitivity ethic between UNISMA Bekasi students on individual factors (program, gender). The populations of this research are students in Universitas Islam ’45 Bekasi (UNISMA Bekasi) especially Economic Faculty students. The analysis of this research using independent sample t-test dan Mann whithney u-test as a confirmation. The result of hypothesis test shows there is no significantly sensitivity ethic differences between accounting student and management student. And there is also no significantly sensitivity ethic differences between male andfemale student.
DESENTRALISASI PENGAMBILAN KEPUTUSAN DAN PENERIMAAN IMPLEMENTASI SISTEM IMFORMASI KEUANGAN DAERAH (SIKD) DI KOTA/KABUPATEN BEKASI
Authors: Sabaruddinsah Sabaruddinsah
Published: August 2024

This study examines influence decentralization of decision making toward implementation Government Financial Information System (SIKD) to test of the influence of implementation Government Financial Information System (SIKD) toward performance officer and satisfaction officer as intervening and moderating variable.This research represents the empirical test which used convenience sampling techniques in data collection. Data were collected from 10 officers for each 6 of Bekasi. Data analysis uses Structural Equation Model (SEM) with the program Plural Least Square (PLS).Result of hypothesis examination indicates that seven hypothesis are given but which are accepted five hypothesis and two hypothesis is only refused. Accepted hypothesis 1 there are positive influence between decentralization of decision making to adoption officer and significant. Accepted hypothesis 2 there are positive influence between decentralization of decision making to implementation Government Financial Information System (SIKD) and significant. Accepted hypothesis 3 there are adoption officer to implementation Government Financial Information System (SIKD) and significant. Accepted hypothesis 5 there are decentralization of decision making to design SIKD and significant. Accepted hypothesis 6 there are negative influence between decentralization of decision making to implementation Government Financial Information System (SIKD) that is mediated by adoption officer which adoption officer is moderating variable and significant. Refused hypothesis 4 there are positive influence between design SIKD to implementation Government Financial Information System (SIKD) but not significant. And Refused hypothesis 7 there are negative influence between decentralization of decision making to implementation Government Financial Information System (SIKD) that is mediated by design SIKD which design SIKD is not moderating variable and also not significant.
PEMAHAMAN DAN KESIAPAN UKM DALAM IMPLEMENTASI SAK ETAP : SURVEY PADA UKM DI BEKASI
Authors: Cahyati Ari Dewi , Mulyanti Kurniawati , Setyawasih Rianti
Published: August 2024

Objective ot this study was to determine whether SMEs in Bekasi has made the financial statement for a basis tax reporting,  basis for decision making in business management, credit application to financial institutions as well as to determine whether SMEs have been aware of any enforcement that ETAP GAAP has become effectively January 1,  2010. The other objective is to determine whether the user  ETAP GAAP in this case SMEs in Bekasi have undertood and prepare for implementation of ETAP GAAP.
The research method used is descriptive qualitative. The result show that most of SME in Bekasi has made the financial statements and tax reporting as a basis basis tax reporting,  basis for decision making in business management, credit application to financial institutions (60%).  However most of SMEs (65%) did not know  that ETAP has apply as GAAP effective January 1, 2010.
Most of SMEs in Bekasi merely know enough  about the accounting treatment under GAAP ETAP with score 1.8. However, SMEs in Bekasi ready and willing to implelment ETAP GAAP with score 3.
AUDIT KEPUASAN KERJA BERDASARKAN KEBUTUHAN KARYAWAN
Authors: Putri Anisa , Pujihastuti Isti , Khatimah Husnul
Published: August 2024

The effective human resources management must fulfill the purpose of the company and the need of the employee. Work satisfactory is the effect of performance effectiveness and success of work. This research only discusses about work satisfactory audit based on the effectiveness of employee’s need in Universitas Islam “45” Bekasi.
Employee’s satisfactory can be measured by satisfactory survey, often called attitude survey. Mc. Clelland mentioned that there are three kinds of employee’s need, first is need for achievement, = n Ach, second is need for affiliation, = n Af, and third is need for power, = n Pow.
This research uses paradigm of quantitative research with descriptive-associative method which emphasizes the examination of theories through the measurement of research of variables with number by analyzing the data with statistic procedure. The researches with deductive approach to examine hypothesis.
The variable of work satisfactory in Unisma is not maximal yet because the value in average has just reached 3.84 (the maximum score is 5), so that it can be asserted in percentage that the satisfactory of the employee has been reached around 76.8%. The indicator of work safety reaches the highest score (4.40), while the indicator of salary and benefit reaches the lowest score (2.69). In variable of employee’s need, the average value of employee’s need reaches 3.86, so that it can be asserted in percentage that the effectiveness of employee’s need has been reached about 77.2%. The highest score 4.3 is in the indicator of physical factor and work condition and the lowest score is in the indicator of emotion and work situation (3.09). The need for achievement reaches the highest score among Mc. Clelland’s three needs, which is 4.02, whereas the need for power and the need for affiliation each reaches 3.78 and 3.77.
The variable of employee’s need, either need for achievement, need for power, or need for affiliation, can indicate the variety ofaudit variable of work satisfactory.
PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN ANGGARAN SEBAGAI EVALUASI KINERJA DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERATING
Authors: Asiah Neng
Published: August 2024

This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA).
The results indicate that professional orientation influence role conflict positively. Budget use for performance evaluation goal are moderating variables which have positive effects toward the relationship between professional orientation and role conflict. Budget participation are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SLACK ANGGARAN PADA TATANAN CONTAINER
Authors: Mastuti Nurul , Risa Nurma
Published: August 2024

This study provides empirical evidence that budgetary participation, budgetary emphasis and organizational commitment might be the factor to create budgetary slack at PT Masaji Tatanan Container. Respondents of this study are all manajers and supervisors that participate in preparation of the budget. The results indicate that budgetary participation and organizational emphasis are not positively influence for the creation of budgetary slack. But budgetaru emphasis is positively influence the creation of budgetary slack. Finally, suggestion for PT Masaji Tatanan Container is company should be concerned to manajemen control system while creating budget, since company using budget for assessment performance.
ANALISIS PERBEDAAN KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK RESTORAN KOTA BEKASI SEBELUM DAN SESUDAH PEMERIKSAAN PAJAK
Authors: Fajarwati Diana , Tusilandari Evi
Published: August 2024

The purpose of research to determine: (1) Restaurant taxpayer compliance, (2) Restaurant Tax receipts, (3) whether there are significant differences in taxpayer compliance before and after the inspection taxes, and (4) whether there are significant differences Restaurant Tax receipts before and after tax audit. The research uses descriptive quantitative method with a comparative approach. Samples were DPPKAD tax inspectors and taxpayers Bekasi Restaurants that use self-assessment system and have been checked by the year 2008 DPPKAD Bekasi taxpayers as much as 8 Restaurant. Purposive sampling technique using the method of sample. Data collection using questionnaires and documentation.
The results obtained: (1) of the tax by DPPKAD Bekasi consists of two stages, namely: (a) phase checker, which went to the restaurant, do analysis, and send mail tax bills, and (b) phase of the audit, namely: inspect and examine documents, submit a letter of reprimand, conduct field checks, and (4) complete the examination, (2) compliance with the taxpayer before the close to both Restaurants (score 3.73) and after close examination of both (score 3.98), (3) Average Restaurant Tax receipts prior to the examination = Rp 31,568,883, - (2006) and in 2007 increased 6.32%, 8.36% rise time of examination, following a 7.54% increase (in 2009) and 3, 48% (in 2010), (4) there are differences in taxpayer compliance before and after the examination (t-hit = - 2.671, sig. 0.011), and (5) there are differences in the average tax receipts Restaurant two years before and after the examination (t-hit = - 15.097, sig. 0.000), one year before and during the examination (t-hit = - 2.674, sig. 0.032), and the time of examination and inspection after one year (t-hit = - 3.673, sig. 0.008).
Suggestions submitted to DPPKAD Bekasi are: (1) objectivity and professionalism of the tax to be further enhanced through the establishment of a clear standard of examination and improvement of technical education and skills of tax inspectors, (2) the effectiveness of monitoring the performance of tax inspectors to be more enhanced, and (3) compliance with the taxpayer to be further enhanced through intensive counseling taxes.
PENAGRUH PROSES BELAJAR, MOTIVASI DAN KEPRIBADIAN TERHADAP PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN
Authors: Anik Anik
Published: August 2024

Penelitian ini bertujuan menguji bagaimana pengaruh proses belajar, motivasi, dan kepribadian mempengaruhi persepsi manajer atas informasi akuntansi keuangan dan pengaruh persepsi manajer atas informasi akuntansi keuangan berpengaruh terhadap keberhasilan usaha kecil menengah keramik Dinoyo kecamatan Lowokwaru kota Malang. Metode analisa data adalah regresi berganda, pengambilan sampel dilakukan berdasarkan kriteria tertentu atau purposive sampling terdapat 50 sampel penelitian. Hasil penelitian menunjukkan secara simultan, variabel proses belajar (x1), motivasi (x2) dan kepribadian (x3) pengaruh positif terhadap persepsi manajer atas informasi akuntansi keuangan (Y). Dari ketiga variabel yang berpengauh signifikan terhadap persepsi manajer atas informasi akuntansi keuangan adalah proses belajar.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Authors: Lucyanda Jurica , Nurjannah Nurjannah
Published: August 2024

Tujuan penelitian ini adalah untuk menguji apakah karakteristik perusahaan (ukuran perusahaan, profitabilitas, financial leverage, dan umur perusahaan) berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan sebanyak 36 perusahaan untuk periode tahun 2007-2008. Hasil pengujian menggunakan analisis regresi logistik menunjukkan bahwa variabel karakteristik perusahan yang diukur dengan ukuran perusahaan, profitabilitas, financial leverage dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap tingkat pengungkapan tanggungjawab sosial perusahaan.
PENGARUH INTELLECTUAL CAPITAL PROGRAM STUDI TERHADAP KINERJA PROGRAM STUDI
Authors: Cahyati Ari Dewi , Setyawasih Rianti
Published: August 2024

Tujuan penelitian ini adalah untuk menguji apakah indicator intellectual capital prodi berpengaruh terhadap kinerja prodi. Dengan analisis PLS diketahui bahwa dari indicator intellectual capital yaitu learning and education, pelangalaman dan keahlian, kreativitas dan inovasi, sistem dan program, riset dan pengembangan, paten, strategi kemitraan, hubungan dengan pelanggan dan pengetahuan pelanggan hanya 2 indikator yang berpengaruh yaitu : learning and education dan kreativitas dan inovasi sedangkan indicator yang lain tidak berpengaruh.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Authors: NURJANAH NURJANAH , Lucyanda Jurica
Published: August 2024

The objective of this study was to analyze the influence of corporate charaterictics (size, profitability,leverage and age of firm) on corporate social responsibility disclosure. This research is an empiricalstudy using logistic regression analysis. The sample used in this study was the secondary data fromIndonesian Stock Exchange, for year 2007-2008. The sample was taken using purposive sampling methodand those which meeting the selection criteria. The sample used was 36 annual reports. Hypothesis testingby logistic regression analysis showed that all corporate characteristics such as size, profitability,leverage and age of firm had no significant influence on corporate social responsibility disclosure.
PENGARUH VARIABEL PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, PERCEIVED ENJOYMENT DAN ATTITUDE TERHADAP PEMANFAATAN VISUAL HOTEL PROGRAM PADA HOTEL-HOTEL DI YOGYAKARTA
Authors: Latifah Latifah , Afifah Azka Nur
Published: August 2024

This research aimed for examining the influence of perceived usefulness, perceived ease of use, Perceived Enjoyment and attitude in using information technology. Attitude will influence particular behavior in using technology information showed by behavior intention. Thus study using questionnaire to collect data, and using purposive sampling technique to determine the respondents which is users who work at hotels in Jogjakarta that uses software VHP (Visual Hotel Program). 50 copies of questionnaire was distributed, with 72% response level, but only 36 copies ones were submitted for analysis. Analysis of data using alternative methods of PLS (Partial Least Square) supported by the Smart PLS application program. The analysis results Perceived Enjoyment has no significant influence toward attitude in using VHP software, perceived ease of use and perceived usefulness have significant influence toward attitude in using VHP software. Attitude has significant influence toward behavior intention in using VHP software.
ANALISIS MANAJEMEN LABA PADA PERBANKAN SYARIAH
Authors: Faradila Astri , Cahyati Ari Dewi
Published: August 2024

This study determine and analyze the existence of earnings management in financial report of Islamic banks in order to prove the performance of Islamic banks in conducting their business activities. Using descriptive qualitative method with documentation data collecting, this study will disclose the fact of Shari’ Bank operation and earnings management by the manager . Based on the evidence gathered in financial reports, the minimum value of Discretionary Accrual (DACC ) for 2011 is - 5.02E - 12 , and 1.142E - 11 is the maximum value . And for 2012 , the minimum value of Discretionary Accrual ( DACC ) is - 1.49E - 11 , 5.528E - 12 is the maximum value. The result of this study is DACC of Shari’ Bank has positive and negative value. This means, there is earning management in financial statement of Shari’ Bank for 2 years, 2011 and 2012. To reduce earning management in Shari’ Bank, Dewan Pengawas Syariah (DPS) need the competent people to maximize its function.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH
Authors: Rohaedi Andi Nurdin , Sabaruddinsah Sabaruddinsah
Published: August 2024

This study aims to determine the effect of the financial statement presentation and accessibility of thefinancial statements on the use of local financial management information systems in the Departmentof Energy and Mineral Resources of West Java Province.
The method used is descriptive quantitative method with causality approach. The population in thisstudy is the internal users of financial statements that direct employees with the preparation offinancial statements in the Department of Energy and Mineral Resources (ESDM) of West JavaProvince. The sampling method use purposive sampling method with the number of respondents 60people.
From the research it can be concluded that the financial statements do not affect the use of localfinancial management information system. Furthermore, the accessibility of the financial statementssignificantly influence the use of information systems in the area of financial management of theDepartment of Energy and Mineral Resources of West Java Province
PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI DAN TIPE STRATEGI SEBAGAI VARIABEL PEMODERASI
Authors: Paramita Febriana , Cahyati Ari Dewi
Published: August 2024

Objective of this study is to examine influence conflict of interest to accounting conservatism and to test the effect of the type of strategy as moderating variables on the relationship between conflict ofinterest and accounting conservatism. The samples are 24 companies listed on the stock exchange.Using linear regression analysis and analysis of MRA results of the study showed that the conflict ofinterest has positive influence on accounting conservatism, conflict of interest a positive effect onaccounting conservatism with the risk of litigation as a moderating variable, Conflicts of interest are apositive influence on accounting conservatism with the type of strategy as a moderating variable.Conflicts of interest increase strong influence on the type of defender and weak on the type prospector
TRADE OFF RELEVANCE DAN RELIABILITY: ISU IFRS
Authors: Mahmudah Hadi
Published: August 2024

Financial reports containing qualitative characteristic that are useful for usernya.For a long time believed to bethe existence of trade off between characteristic of qualitative relevance and reliability. Trade off due to the factthat the use of the method of measurement historical cost and fair value. Trade off occur because of the interestsof for the purpose of the preparation of reports on finance. Accountability for the purpose of the measurement ofthe cost of historical still reliable because reflect the truth (objective), on the contrary for the purpose ofinformation in the decision-making process and the value of reasonable more relevant. Trade off betweenrelevant and the reliability of there will always be because there is a difference in the interests of andarrangement of trend setter concerning characteristics qualitative to be undertaken, so the company it is notpossible to showing both of them in coordinated with the same. The existence of trade off between relevant andthe reliability of use on fair value that give preference to relevant and reliability at the expense of resulting infinance reports.
PERKEMBANGAN PENERAPAN PRINSIP KONSERVATISME DALAM AKUNTANSI
Authors: Zelmiyanti Riri
Published: August 2024

This paper tried to see the development of the application of the principle of conservatism in accounting. In the previous study researchers directly see how the implementation of the application of the principle ofconservatism. Whereas in this study tried to see the beginning of conservatism in accounting principles to theInternational Financial Report Standards (IFRS) or more towards the development of the principle ofconservatism. This study also gives some examples of the implementation of the accounting standards. Theexistence of the financial statements of the international harmonization of accounting, affecting theimplementation of the principle of conservatism in the company. The desire IFRS produce financial statementsthat could predict future circumstances contrary to the principle of conservatism, so the application of theprinciple of conservatism began to be reduced. But because of the level of uncertainty within the company led tothe principle of conservatism can not be eliminated completely, so that the current IFRS issued a new principle,namely prudence.
PENGARUH KUALITAS AUDIT TERHADAP POTENSI RISIKO FRAUDULENT FINANCIAL STATEMETN MELAUI FRAUD SCORE MODEL
Authors: Cahyati Ari Dewi , Nurjannah Aris
Published: August 2024

This study examined the effect of audit quality to the potential risk of fraudulent financial statementthrough fraud score models. The population in this study is all manufacture company listed on the Indonesia StockExchange. Using purposive sampling method was obtained for companies audited by KAP big four is 39 and asmuch as non big four is 30. This study uses secondary data manufacturing company in 2010-2012. audit qualitymeasured by the big four and non big four, risk of fraudulent financial statement is measured by the sum of accrualsquality and financial performance. Results of research quality audit negative effect on the potential risk of fraudulentfinancial statements. Empirical evidence shows that the mean and standard deviation of the group of companiesowned by service users KAP Non Big Four is greater than the service user company KAP Big Four. T his supportsthe second hypothesis which states that the level of risk of fraudulent financial statement on the company KAPservice users Non Big Four is greater than the service user company KAP Big Four.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUIGCG SEBAGAI VARIABEL MODERATING
Authors: Risa Nurma , Sukaesih Sukaesih
Published: August 2024

The purpose of this research are to verify the impact of earning management to financial performance with good corporate governance as a moderating variable. Number of commissioner board and the existence of auditcommittee are use to indicate good coporate governance. The sample of research is manufacturing company thatlisted in Bursa Efek Indonesia for the year 2009 – 2011. T-test is used to prove all of hypothesis. The results indicatethat earning management have an impact to company financial performance. Number of commissioner board can beweaken the impact of earning management to company financial performance, but the other hand, existence of auditcommittee can not.
PERSEPSI MAHASISWA AKUNTANSI, PRAKTISI NON SYARIAH, DAN PRAKTISI SYARIAH TERHADAP PRAKTISI SYARIAH
Authors: Irdianti Devi
Published: August 2024

The purpose of this study are as follows: (1) To determine differences in perception between accounting students andpractitioners of shariah about shariah practitioners. (2) To determine differences in the perception of non-syariahpractitioners and practitioners of shariah about shariah practitioners. (3) To determine differences in perceptionbetween accounting students and practitioners of non- shariah practitioners about shariah practitioners . Sampling method used in this study is purposive sample selection. The sample in this study was 60 accountingstudents who have studied syariah accounting the in Islamic University "45" Bekasi, 32 non-syariah practitionerswho worked at Bank BRI Jelambar, 18 shariah practitioners working in Bank Mandiri Syariah Kalimas. This studyused descriptive method and Independent Sample T-Test using SPSS program. The results show that: (1) There werestatistically significant differences between accounting students and practitioners sharia about sharia practitioners.(2) There is no significant difference between the practitioners of non-syariah and shariah practitioners againstpractitioners of sharia. (3) There were statistically significant differences between accounting students who hadstudied accounting Shariah and non-Shariah practitioners against practitioners of sharia
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH
Authors: Rahayu Ribut Sri , Cahyati Ari Dewi
Published: August 2024

Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of ShariaSipervisory Board (Dewan Pengawas Syariah – DPS), DPS conference, company size, profitability, leverage, andcommissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia.The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multipleregression analysis. This research use secondary data from islamic banking annual report. Results of this study areall Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Boardconference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitabilityhas a negative influence and board director has positive affect on disclosure CSR
ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP PERNYATAAN STANDAR AKUNTANSI KEUANGAN SYARIAH PSAK-SYARIAH
Authors: Putra Purnama
Published: August 2024

Sharia financial industries have grown rapidly in the last one decade. It causes the need of arrangingsharia accounting standard and human resources who understand the context of sharia based business becomesurgently required. Universities conducting high education services provide the students to meet the need ofsharia financial industries. Related to the provision of human resources with the understanding of shariaaccounting, Islamic Universities of 45 (Unisma) Bekasi gives two choices for the students to take either IslamicBanking or Accounting department focusing on sharia accounting. The research method employed in this study was descriptive quantitative. The primary data source wasthe written test containing 25 items consisted of 20 multiple choices and 5 essays. The sample was 23 students:8 were from sharia accounting department and 15 were from Islamic Banking in the academic year of 2012.The sample was taken by using purposive sampling technique since the sample was only those having takensharia PSAK. The method used for data analysis was by scoring the test result and converting it to the scorebased on the standard scoring of UNISMA. Based on the average score of the test done by the students of ShariaAccounting which was 72.93, the students "understand" sharia PSAK while the students of 2012 academic yearmajoring in Islamic Banking have the average score was 77 which also means that the students "understand"sharia PSAK. The hypothesis was tested by using Mann Whitney Test with the Sig value (p value) of 0.084 >0.05meaning that there is no difference between the understanding of the students who were focusing in ShariahAccounting and majoring in shareea banking belonging to the academic year of 2012 on sharia PSAK. It meansthat H alternative is rejected while H0 is accepted.
PERKEMBANGAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PEMERINTAH DI INDONESIA
Authors: Zelmiyanti Riri
Published: August 2024

Under accrual base, revenue and expense are recognized when transaction exist regardless the cashoccur. Accrual base implementation should be carefully, with proper preparation and related structured rules,system, and human resource. Government Accounting Standard (GAS) implementation accrual base will impactthe regulatory changes and accounting system, and must be supported by capacity and capability of humanresources. The implementation of accrual base in Indonesia govermental accounting actually started at 2001with the issuance of MAKUDA. GAS implementation with accrualo base is a mandate of UU No.17/2003 aboutState Finance. However, every unit in government departemen has difference preparation, so GASimplementation based on accrual are done in stages, with the implementation of SAP-based Cash TowardsAccrual based on Government Regulation No. 24 of 2005 and will then move to accrual-based SAP in fullaccordance with Government Regulation No. 71 Year 2010 began the year 2015
HUBUNGAN PROFITABILITAS DENGAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Tama Annafi Indra
Published: August 2024

This research is to know whether there are a relationship profitability with audit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX) or not. Test of analysis condition performed with test of estimated normality error Y on X with Liliefors test which resulted in Lcal(0,1516) < L(0,1517) it’s showed that data was normally distributed.Hypothesis test started with looking for simple regression which in this study yielded in Ŷ= 96,11 - table 47,0603X. Test regression linierity resulted in Fcal (4,35) > F (4,17) it’s showed a linear regression model. Calculation from Pearson’s product moment correlation coefficient revealed that rtable = -0,3559 meant there was a negative correlation between profitability and audit delay. Calculation of correlation coefisient significance resulted t cal (-2,086) > t table xy (1,697) meant that correlation between profitability and audit delay is significantwhile test of determination coeficient revealed 12,67% profitability affect audit delay. Therefore, the study concluded there was a negative significant correlation between profitabilityandaudit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX)
Peningkatan keterampilan passing bawah bola voli melalui pemanfaatan alat bantu papan spalk
Authors: Saputra Andika Perdana , Mulyadi Agus , Purwana Heri
Published: August 2024

This research is motivated by the common understanding that coaching and training in physical education and sports often emphasize physical abilities and technical skills, with minimal attention to psychological aspects. However, the conceptual framework for optimal achievement should encompass all supporting aspects simultaneously, including physical, technical, tactical, and mental dimensions. Therefore, this study aims to evaluate whether training using a spiking board tool influences the skills and abilities of underhand volleyball passing. The study involved 21 students from SDN 4 Bayasari, Jatinagara, as the input variable. The training method employed was underhand volleyball passing exercises using a spiking board. The research utilized the Classroom Action Research approach, consisting of two cycles and four stages: planning, implementation, observation, and reflection.The research findings indicate that the training method with the spiking board significantly enhances underhand volleyball passing skills. In the second cycle, there was a notable increase in skills, reaching 90.48%, while the ability to execute underhand volleyball passing improved to 85.71%. These results suggest that the use of the spiking board as a training aid has a positive impact on the development of students' skills and abilities in volleyball.