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Analisa Faktor Yang Mempengaruhi Financial Sustainability Ratio Sektor Perbankan Di Bei Periode 2019-2022
Get PDFFinancial Sustainability in banking is one of the important things to measure the bank's sustainability in the future, especially from a financial perspective. The sustainability of the banking sector must be a concern because there are many parties who will have an impact if a bank experiences failure to operate, especially in its finances. This research aims to examine the influence of BOPO, DebtToEquity, ReturnOnAsset, LDR, Directors, Commissioners on the Financial Sustainability Ratio (FSR) in Idx banking sector companies -Ic Period 2019-2022. Sampling was carried out using purposive sampling technique. This type of research uses multiple linear regression methods. The object of this research is the Idx-Ic banking sector financial report for the 2019-2022 period. The research results show that only the Director variable of the six independent variables used has an influence on the Financial Sustainability Ratio (FSR) and the research model is suitable for use. Companies that want to maintain the FSR value should pay attention to the number and selection of directors they have
Determinan Kualitas Audit Berdasarkan Perspektif Keperilakuan
Get PDFThis examination seeks to analyze and present empirical evidence regarding the influence of ethics, professionalism, and dysfunctional audit behavior on audit quality. A quality audited financial report is the basis for users of financial reports in making decisions. The research sample was auditors at public accounting firms in the provinces of West Java, Central Java, and East Java registered in the Directory of the Indonesian Institute of Public Accountants with a total of 162 auditors. The sampling technique is convenience sampling or sampling based on data availability. This research is quantitative research with data collection using a questionnaire. The questionnaire used utilizes Google Form because it makes it easier to send the questionnaire to each public accounting firm's email. The analysis tool uses multiple linear regression with IBM SPSS 26 software. Research findings show that auditor ethics and auditor professionalism have a positive effect on audit quality. This indicates that the higher the auditor's ethics and professionalism, the higher the quality of the resulting audit. In contrast, dysfunctional audit behavior does not show a significant negative influence on audit quality. These results indicate that the presence or absence of dysfunctional audit behavior cannot be the cause of the quality of the financial statement audi
Maximizing Revenue : an in-depth Analysis of Tobacco Excise, Ethyl Alcohol Excise, and Excise Revenue
Get PDFExcise revenue's contribution to state revenue is intimately linked to its inclusion in the central government's financial report. The Directorate General of Customs collects excise duties on ethyl alcohol, tobacco goods, and ethyl alcohol-containing beverages, which are then reported to the federal government in financial reports. While there is a lot of research on tobacco excise, there isn't much on excise duties on ethyl alcohol, which is the subject of this study. The research technique is descriptive-quantitative, with secondary data sourced from central government financial reports from 2006 to 2022 and processed with SPSS software. Three hypotheses are tested, with the first indicating that tobacco excise has a considerable impact on excise revenue. The second hypothesis asserts that excise levies on ethyl alcohol have little impact on excise revenue. However, the final hypothesis is accepted, suggesting that tobacco excise and excise levies on ethyl alcohol have a significant impact on excise revenue, as demonstrated by a high R square value
Evaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management
Get PDFThe rise of corruption cases in Indonesia has an influence on the Indonesian Corruption Perception Index. Indonesia only got a score of 34 out of 100, a decrease of 4 points from the previous year which reached a score of 38, Indonesia was also ranked 110th out of 180 surveyed (TII, 2023). Fraud knows no place and can occur in any sector and agency, including entities that have duties and functions in enforcing the law and have fraud prevention mechanisms and systems that are documented in internal regulations and apply to the organization's people as a whole. This research aims to describe the implementation of fraud prevention strategies that currently exist in an entity and evaluate them based on a reference, namely the principles in the second edition of the Fraud Risk Management Guide (FRM Guide) published by COSO in 2023. The reference used is the latest in this research and also the research object, namely the Lembaga XYZ which is a government entity whose function is to carry out the mandate of the law. This research is a case study with an evaluation type, elaborating data analysis from interviews with questionnaires, as well as documentation data such as internal regulations and entity risk management reports. The sampling method was carried out with the author's justification for considering the representative organizational structure, the work unit of the technical organizer, and the characteristics of one unit and another with different functions. The research results show that the principles of Fraud Risk Management have been implemented quite well. However, the entity's fraud prevention strategy is still less effective because there is no specific intention to address the risk of fraud. The entity has not created a specific segregation of duties in managing fraud risk by a work unit and the fraud risk management program is still generally incorporated into the entity's risk management in general
Pengungkapan carbon emission dan Kinerja Perusahaan: A Bibliometric Review
Get PDFAddressing global warming is an urgent challenge and an important agenda for humanity. This literature review uses bibliometrics to analyze nearly two decades of carbon emission reduction research in China, the largest carbon emitter. From 162 academic works published between 2009-2023, analysis with R-Studio and VOSviewer revealed basic characteristics, research strengths, topic evolution, and important research points. Results show increased attention and research on carbon emissions with the emergence of a stable core of institutions and journals. Although research disciplines are concentrated, research collaboration needs to be enhanced. Key research points include the causes, impacts, and consequences of carbon emissions, with evolving research boundaries
Kode Etik Akuntan Publik Dalam Perspektif Pedoman Fundamental Islam
Get PDFThe preparation of “the professional code of ethics for Public Accountants (AP) has been designed in detail. However, in practice violations of the AP professional code of ethics still occur frequently. This research aims to provide reviews for the drafting team of the Code of Ethics for the Professional Public Accountant to pay more attention and reconsider the principles of faith and adherence to Islamic values ??based on the Al-Quran and As-Sunnah. This study uses library research to collect research data. The researcher collects information on Islamic values ??related to the important role of ethics in life and analyzes it so that it can be internalized into the next draft of the Code of Ethics for the Professional Public Accountant. The implementation of the principles of faith and adherence to Islamic values ??will work well if Islamic character education is taught to each AP and prospective AP” through academic and non-academic activities
Kebijakan Redesain Sistem Perencanaan Dan Penganggaran: Implementasi Pada Pusat Pelaporan Dan Analisis Transaksi Keuangan
Get PDFGovernment budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting
Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi
Get PDFThis research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value
Pengaruh Implementasi E-Procurement Terhadap Fraud Pengadaan Barang Dan Jasa Dalam Mewujudkan Good Governance
Get PDFPublic procurement of goods and services is an important part of good governance. In the procurement of goods and services, a common problem that arises in the flow of globalization and the democratization process of procurement of goods and services is inefficiency, meaning that the procurement of goods and services so far has not produced competitive prices. This study aims to test and analyze the Implementation of E-Procurement on the procurement of goods and services in realizing Good Governance (Lamongan Regency Government Study). The research was conducted at the Lamongan Regency Government. The research population used primary data sources totaling 889 people and the sample results in this study were determined using the Slovin formula, so that in this study 276 samples were obtained. The data collection method used is the questionnaire method, literature study and observation with data analysis techniques using SPSS 24.0 software using validity test, reliability test, classical assumption test, simple regression test, path analysis test, and sobel test. The overall research results show that the independent variables in this study can provide an influence on the dependent variable of research with the results showing that E-Procurement can affect fraud, E-Procurement can affect good governance, and Fraud can affect good governance, but the results of testing the mediating variable Fraud is not able to mediate the relationship between E-Procurement to good governance. The implication of this research is advice to the Lamongan Regency government to provide guidance and training to its human resources because there is still a lack of skilled personnel who are able to operate the E-Procurement system. This makes good governance practices not run well
Evaluasi Penerapan Batasan Omset Tertentu Tidak Dikenakan PPh Final (Studi Kasus KPP Pasar Rebo)
Get PDFUMKM memiliki peran yang besar bagi perekonomian Indonesia, namun fakta tersebut tidak sesuai dengan kontribusi pajaknya. Penerimaan pajak yang rendah dari sektor UMKM tersebut menggambarkan kepatuhan perpajakan yang juga rendah. Penelitian ini bertujuan untuk melakukan evaluasi terhadap kebijakan batasan sebesar Rp 500 Juta tidak dikenakan Pajak Penghasilan Final untuk WP OP UMKM yang diatur dalam PP Nomor 55 Tahun 2022. Evaluasi dilakukan menggunakan kriteria yang diterbitkan oleh OECD (2021) yaitu relevansi, efektivitas, dampak dan koherensi. Penelitian ini menggunakan metode studi kasus jenis evaluasi dengan pendekatan kualitatif deskriptif. Objek studi kasus adalah KPP Pratama Jakarta Pasar Rebo yang memiliki jumlah Wajib Pajak UMKM terbanyak di wilayah Jakarta Timur. Pada penelitian ini digunakan teknik pengumpulan data berupa data sekunder, studi pustaka dan data primer. Data sekunder yang digunakan yaitu tingkat kepatuhan Wajib Pajak UMKM KPP Pratama Pasar Rebo dalam 5 (lima) tahun terakhir yang diperoleh dari Direktorat Jenderal Pajak. Data primer adalah hasil wawancara mendalam kepada beberapa pihak yang berhubungan langsung dengan penerapan kebijakan tersebut, yaitu Wajib Pajak dan pemerintah. Dasar pemilihan narasumber adalah purposive sampling dan wawancara dilakukan dengan cara semi-terstruktur. Hasil penelitian menunjukkan bahwa kebijakan batasan Rp 500 Juta tepat untuk kondisi UMKM saat ini karena memberikan kemudahan dan keadilan bagi Wajib Pajak Orang Pribadi UMKM. Selain itu kebijakan tersebut menghasilkan dampak berupa peningkatan kepatuhan perpajakan. Kebijakan batasan Rp 500 Juta selaras dengan kebijakan perpajakan lainnya.