ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF FINANCIAL INCLUSION ON STABILITY OF SHARIA BANKING IN INDONESIA
Get PDFFinancial inclusion began as a consequence of 2008 crisis. This is because there are still many people who are classified as unbanked. Indonesia is a country with a high unbanked population. Providing an ease of banking access, unbanked community can affect the stability of sharia banking as one of the formal financial institutions. The objective of this research is to find out the effect of financial inclusion on stability of sharia banking in Indonesia.
This research is a quantitative research using one dependent variable that is Non Performing Financing as proxy of syariah banking stability and two independent variable that is SMEs Small Medium Enterprises Loan as proxy of financial inclusion and variable of deposit. The data used in this research is obtained from the Annual Report of Banking Company Publication from each company webpage. Purposive Sampling method used in this research is 5 syariah bank in Indonesia in 2011-2016, total observation unit is 30. The type of data used is secondary data, which is a combination of time series and cross section. The statistical tools used are Eviews Version 9 and SPSS 22.
The results showed that the deposit variable as a proxy of financial inclusion affects the financial system stability and financing of umkm has no effect on the stability of the financial system. The coefficient of determination that shows the influence of deposits and financing umkm to the stability of the financial system by 39.25%, while the remaining 60.75% is explained by other variables outside the model
THE EFFECT OF PERCEPTION OF INDEPENDENCE, INTEGRITY, AND COMPETENCY OF THE QUALITY OF REVIU RESULTS WITH PROFESSIONAL SKEPTISISM AS INTERVENING VARIABLES IN THE SUBSPECTORATE REGION OF SUBANG DISTRICT SUBANG
Get PDFThis study aims to determine (1) the influence of independence, integrity and competence on professional skepticism, (2) the influence of independence, integrity and competence on the quality of review results, (3) the influence of independence, integrity and competence on the quality of review results through professional skepticism.This research uses survey method and its population is all employees of Inspektorat Daerah Kabupaten Subang. Sampling using sampling saturated. The data used consisted of primary data, originating from the spread of questionnaires to employees of of Inspektorat Daerah Kabupaten Subang. Data analysis used is SEM (Structural Equation Modeling) analysis with SmartPLS Software version 3.0. The results of this study are as follows: (1) independence, integrity and competence each have positive and significant impact on professional skepticism, (2) independence, integrity and competence respectively have a positive and significant effect on the quality of review results, (3) Integrity has a positive and significant effect on the quality of review results through professional skepticism, (4) independence and competence have a positive but insignificant effect on the quality of review results through professional skepticism
THE EFFECT OF TAXPAYER'S KNOWLEDGE OF TAXATION REGULATIONS, KNOWLEDGE OF INFORMATION SERVICES FOR MOTOR VEHICLE TAX PAYMENT AND POLICE OPERATIONS ON COMPLIANCE WITH COMPLIANCE TAX
Get PDFMotorized vehicles are one type of local tax, but there are still many taxpayers of motorized vehicles that are not compliant in paying motor vehicle taxes. So efforts are needed that can increase motor vehicle taxpayer compliance, some efforts that can increase vehicle taxpayer compliance are by increasing knowledge about motorized vehicle taxation regulations, knowledge of motor vehicle tax payment services and inspection of police operations. This study aims to determine the influence of knowledge about tax regulations, knowledge of information on motor vehicle tax payment services and police operations on motor vehicle taxpayer compliance.
The population used in this study is motor vehicle taxpayers registered in Subang Sub-district Social Security System. The sample selection technique uses incidental sampling. Anyone who happens to meet with a researcher can be used as a sample. The analytical tool used in this study is multiple logistic regression statistical regression.
The results of this study indicate that knowledge of motorized vehicle tax regulation has no evidence that it can affect motor vehicle taxpayer compliance, knowledge of motor vehicle tax payment service information there is evidence that it can affect motor vehicle taxpayer compliance, and police operations have no evidence of taxpayer compliance motor vehicl
AWARENESS INFLUENCE TAXPAYER, TAX AUTHORITIES AND KNOWLEDGE QUALITY SERVICE TAXPAYERS TAX INCOME TAX AVOIDANCE MEASURES AGAINST SMES (A Case Study Market Environment Pujasera Subang)
Get PDF This study aims to find evidence of research on the factors that influence on the tax evasion measures. Factors tested in this research that the taxpayer awareness, quality of service and knowledge of the taxpayer tax authorities abouttaxes. Data obtained using simple random sampling method, the sample is used as much as 79 respondents. Data were analyzed using multiple linear regression in SPSS softwareversion 17.0. Results from this study indicate that the variable taxpayer awareness, quality of service tax authorities and tax payers knowledge of tax simultaneously significantly influence the actions of tax evasion, it is seen from the results of testing the hypothesis that gained significance level of 0.000 less than 0.05, andseen from the calculated F value of 47.689 which is greater than the F table at 2.73. The partial variable taxpayer awareness, quality of service tax authorities and tax payers knowledge of tax significant effect on income tax evasion action SMEs
FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY
Get PDFThis study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock Exchange in 2008-2015 totaling 1,525 years. The analysis was done using an estimation of multinomial logistic regression. The results of the data analysis show that financial statements quality does not have an influence on the reduced opportunities for over-investment or under investmen
THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AT PT POS INDONESIA: Pengaruh audit internal terhadap pencegahan fraud di PT.Pos Indonesia
Get PDFTo be able to manage and manage company assets efficient, then management requires the function or role of checking diamonds or more known as internal audit. In addition, to get company property / wealth from cheating. Fraud is something that must be prevented by the company so that it does not happen, for that role is needed internal audit in saving company assets from fraud. This research tries to Knowing the implementation of internal audits, overcoming fraud (fraud), and the role of the audit internal fraud preven/tion efforts (Fraud) at PT Pos Indonesia (Persero) Office Center of Bandung. The method used in this research is survey method. Analysis Descriptive data of research results using continuum analysis. Data analysis using contrary to Product Moment. Hypothesis testing using t test. Based on test results Obtained from the conclusion that the implementation of internal audit is good, and the conclusion cheating (fraud) is good. The results of the audit assessment coefficient values when internal with variables overcoming fraud (fraud) of 0.583, included in the category of "moderate" (0.4 - 0.599). T test results indicate that tcount> t table (4,054> 2,037) or hypothesis is accepted. With thus it can be concluded that "Internal Audit has a significant role Fraud prevention efforts (fraud) at PT Pos Indonesia (Persero) Bandung
ANALYSIS OF ONLINE BPHTB APPLICATION SUCCESS SYSTEM USING INFORMATION SYSTEM SUCCESS MODELS DELONE AND MCLEAN (Case Study of the Revenue Service, Financial Management, and Regional Assets of Subang Regency)
Get PDFThis study aims to examine and analyze the Information Systems Success Model DeLone and McLean (2003) on Application system BPHTB Online. Variables used in this research that the system quality, information quality, service quality, use, user satisfaction, and net benefits.
The object of this research is Application system BPHTB Online in Subang Regency, and the subject of this study is PPAT / PPATS who have conducted BPHTB transactions using Application BPHTB Online. Sample technique selection using convenience sampling. However, because of limitations in the study, researchers only obtained a sample of 36 (thirty six) with data collection using questionnaires. Testing the hypothesis is the approach Structural Equation Modeling (SEM) with structural equation test based variance or better known as Partial Least Square (PLS) v.2.0.M3.
The results of this study indicate 3 (three) of 9 (nine) hypothesis is accepted, The most accepted hypothesis is the hypothesis 2 (two) stated that there is a positive and significant relationship between the quality of the system to user satisfaction, Hypothesis 7 (seven) stated that the use of positive and significant impact on user satisfaction, hypothesis 9 (nine) stated that user satisfaction with positive and significant effect on the net benefits
E-TRUST AND E-SERVICE QUALITY INFLUENCE ON E-LOYALTY USERS OF BNI E-BANKING IN SUBANG DISTRICT
Get PDFThe technology is not separated of daily life, both at work, school or for the mere entertainment we use technology. The technology is evolving fast, one of the interesting phenomenon is the emergence of the Internet technology. The development of information technology, telecommunications, and the internet causing the manufacturer provides business applications that use the internet network, one of the applications is e-banking.
The purpose of this research is to know the influence of e-Trust and e-Service Quality on e-Loyalty, e-Banking user BNI in the Regency of Subang. The research method used was explanatory survey methods. The data used is data interval. Statistical methods for testing data using SPSS SPPS 20 for windows.
From the results of the research noted that the e-Trust influential significantly to e-Loyalty and e-Service Quality effect significantly to e-Loyalty. As well as e-Trust and e-Service Quality simultaneously significant effect against the e-Loyalty
THE EFFECT OF OWNERSHIP STRUCTURE ON INCOME SMOOTHING
Get PDFIncome smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AND INTERNAL CONTROL EFFECTIVENESS ON THE PERFORMANCE OF EMPLOYEES (CASE STUDY ON MICRO, SMALL, MEDIUM ENTERPRISES SUBANG REGENCY)
Get PDFThe research was conducted on MSMEs located in the district of Subang. The purpose of this research is to find out the influence of accounting information system implementation and internal control on the performance of employees.
The method of research is quantitative method. The sample collection technique is conducted by performing non probability sampling and Purposive sampling technique approach based on certain criteria set by the researchers using a questionnaire as a data collection tool. As for which a sample of this study were 100 respondents. Data were analyzed using multiple linear regression analysis by using computer program of SSPS (Statistical Package Social Science) V.20.0 for Windows. The questionnaire was tested for validity and reliability test. In this study using a classic assumption test including normality test, multicoloniarity test, heteroskodastisitas test. As for testing the hypothesis in this study using a test determination coefficient, F test and t test.
The results of the study with multiple regression indicate that (1) the accounting information system positive and significant impact on the performance of employees, (2) internal control of positive and significant effect on the performance of employees, (3) accounting information systems and internal control, simultaneously positive and significant impact on the performance of employees. The determination coefficient analysis (R²) is 0.566 which means that the accounting information system (X1) and payment punctuality of account receivable (X2) has influence 56,6% and the remaining is 44,4% is explained by other variables which are used in this research