EL MUHASABA: Jurnal Akuntansi (e-Journal)
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KONSEPTUALISASI PERAN TEKNOLOGI INFORMASI DALAM PRAKTIK AUDIT UNTUK MEMBANTU PENGUNGKAPAN FRAUD DI INDONESIA
Full text linkSo many cases of fraud have accured in Indonesia as well as the world today has entered the digital era. This study aims to determine with the development of information technology their role in audit practice in detecting fraud in Indonesia. The method used in this research is a systematic literature review using secondary data derived from literature and online media. The results of this study indicate that currently many techniques are used in detecting fraud by employing information technology such as general audit software, computer forensics, DFM (Digital Forensic Model) and whistleblowing systems that are now shifthing to digitization
FRAUD PREVENTION IN THE PERSPECTIVE OF PROBITY AUDIT (THE CASE STUDY OF UNIVERSITY X)
Full text linkGoods and services procurement in the university sector is a big chance towards fraud case occurrence. Corruption in the university environment resulted in state loss in the amount of two billion rupiahs. Therefore, The internal auditor of University X implements a probity audit as one effort to materialize the procurement system with low fraud possibility. The purpose of this study is to contribute to the understanding of fraud prevention using probity audits on goods and services procurement in the university sector. This research was carried out using a qualitative approach, with a case study method. The data collection was conducted by document analysis and interviews. The data obtained is then reduced, identified, and analyzed. The results conclude that the probity audit in University X is a real-time audit which one conducted in the construction and maintenance stages. Based on the internal auditor evaluation result, a probity audit rated sufficiently to prevent fraud in the goods and services procurement process in the University X
BENEISH RATIO INDEX SEBAGAI ALAT DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR
Full text linkThe purpose of this study is to determine the number and detect companies that commit fraud so that companies can be categorized as manipulators, non-manipulators and gray companies. This research uses quantitative research with descriptive approach. The object used in this study is a Manufacturing Company listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken using purposive sampling technique. This study analyzes data using eight types of financial ratios contained in the Beneish Ratio Index method. The results showed that the manufacturing companies classified as the most manipulators in 2017. Then the manufacturing companies classified as the most non-manipulators in 2019 were 52 companies. Furthermore, the largest number of manufacturing companies classified as gray companies in 2016 and 2018 were 5 companies
PENGARUH SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK
Full text linkThe porpuse of this research is to know the impact of tax penalties and the quality of service on taxpayer’s obedience. The data that used in this research is primary data that obtained through the distribution of questionnaires to sample that represent the criteria of the population. The population of this research is taxpayer of KPP Pratama Cikarang Selatan. As for the sample of this reaserch is 100 respondents, that determined by the slovin formula. The methods of this research for validity data is used validity test and reability test. To perevent any bias of use regretion models on research, then used a classical assumption test. The analysis technique that used is multiple regression analysis. For hypothetical test in this research used the t-test that is a partial test and F-test that is a simultaneous test. The result of this research is 1. The tax penalties have a positive and significant impact on taxpayer’s obedience 2. The quality of servis have a positive and significant impact in taxpayer’s obedience. 3. The tax penalties and the quality of service have impact in taxpayer’s obedience
PROFITABILTAS MEMODERASI LIKUIDITAS DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN
Full text linkThis study aims to determine whether provitability is able to moderate the relationship of liquidity and growth to the value of the company. The value of the company is a value that reflects the credibility of the company in the eyes of the public, especially investors and prospective investors. The sample of this research is 58. This study uses multiple analyst regressions in the data analyst. The results showed that liquidity and growth had a negative effect on firm value. Profitability moderates the relationship of liquidity and growth to the value of the company
VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK
Full text linkThis research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty. Research with qualitative descriptive type which uses data through interviews with participants: religious leaders, tax officials, tax consultants, tax academics based on the slippery slope framework research results show that voluntary compliance / tax compliance can be defined as mandatory will taxes to be subject to tax regulations in a country. The measurement of compliance that is measured by the knowledge and concept of justice shows that 25 respondents chose strongly agree and 12 respondents chose agree from 37 respondents, meaning that the community realized that tax was the country's biggest source of revenue. Public knowledge about self-assessment shows an average of 3.35, which means that the community has the potential to choose neutral in their knowledge, and 3.3 which shows the level of tax compliance. This tax compliance behavior arises because there is a fairly regulated income tax system, the way income tax is fairly distributed to each taxpayer, and the income tax that is charged is carried out fairly. The principles of convenience and productivity in the realization of taxes which are considered oppressive are emphasized with the concept of equality and neutrality. In other words, someone's awareness is recognized by how much someone's knowledge about the law, that someone's awareness is recognized by how much someone's knowledge about the law
OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM
Full text linkThe information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS. That informations are used by investor to do an investment analysis through financial report that can influence investment decision. Investor’s investment decision can influence stock price change. The purposes of this research are to determine the simultan and partial effect of audit opinion, audit report lag, reporting delay, KAP, and EPS on stock price. Research type that is used quantitative method and descriptive approach. Research data are financial reports and stock prices with banking companies listed on Indonesia Stock Exchange (BEI) within year of 2016-2018 as a population. Purposive sampling is used as a sampling method so obtained 23 samples. The research method is using multiple linier regression analysis. The results of this research are simultaneously audit opinion, audit report lag, reporting delay, KAP, and EPS have significant influence to stock prices. Partially, reporting delay and EPS have significant positive influence to stock prices. Meanwhile, audit opinion, audit report lag, and KAP have no effect on stock prices
PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING)
Full text linkThe company maintains its existence by maintaining the company's financial performance and establishing its good relations to its stakeholders. Islamic Corporate Social Responsibility (ICSR) and Good Corporate Governance (GCG) are forms of corporate responsibility towards its stakeholders. This study aims to analyze the effect of disclosures of ICSR and GCG on the Company Profitability and the Company Value through Company Profitability.The proxy variables used are the ISR Index (Islamic Social Reporting), the GCG Index sourced from KNKG and OJK, ROE and PBV. Companies chosen as the sample of research are those included in JII for the period 2016 - 2018. Data analysis and hypothesis testing were conducted through the Mediation effect Regression technique by using the SEM - PLS algorithm generated by Smart PLS 3.0 software.The results showed that (1) ICSR had a negative and insignificant effect on Company Financial Performance, (2) ICSR had a negative insignificant effect on Company Value, (3) GCG had a significant positive effect on Company Financial Performance, (4) GCG had a positive and significant effect on Company Value,(5) Financial Performance had a significant and positive effect on Company Value,(6) Financial Performance could not mediate the relationship of ICSR influence on Company Value, and (7) Financial Performance could mediate the relationship of GCG influence towards Company Value
RANCANGAN PENERAPAN SAK EMKM DENGAN APLIKASI AKUNTANSI UKM PADA BODY GYM FITNESS CENTER MALANG
Full text linkSAK EMKM is the financial accounting standards for an entity that classified as MSMEs and to facilitate business owners to prepare financial statements. One of the MSMEs is the Body Gym Fitness Center located in Sawojajar of Malang City is still recording transactions in the form of daily reports and monthly reports. The solution that is expected in the preparation of financial statements is the existence of software that allows MSMEs owners to compile financial statements even if they do not understand accounting. The research method used is descriptive qualitative. The research site is the Body Gym Fitness Center addressed at H7/D27 Danau Jonge Street, Sawojajar, Malang. Research subjects are the manager and cashier of the fitness center. Observations, interviews, and documentations are used as data collection techniques. Data reduction, data presentation, and conclusion drawing are used as data analysis methods.The results of this research are: income statement and balance sheet statement. Notes on financial statements are still compiled in manual way. There are two obstacles faced by the Body Gym Fitness Center to compile the financial statements: a) lack of understanding on financial Reporting, b) the absence of human resources who able to compile financial statements according to SAK EMKM.
FAKTOR - FAKTOR YANG MENDORONG KEPATUHAN MASYARAKAT KABUPATEN BANTUL UNTUK MEMBAYAR PBB P2
Full text linkThe purpose of this study was to analyze the influence of motivation, morality, and the role of village officials on community compliance in paying rural and urban land and building taxes with tax sanctions as a moderating variable. The population in this study is individual taxpayers who live in Bantul Regency, Yogyakarta Special Region Province. The sample in this study is an individual taxpayer who owns land and buildings domiciled in Bantul Regency. The sampling technique in this study uses purposive sampling, with criteria (1) taxpayers who live in Bantul Regency, and (2) taxpayers who own land and buildings. Data collection in this study used a questionnaire distributed directly to respondents who met the criteria. Respondents in the study numbered 127 respondents. Data analysis techniques in this study used simple regression and Moderated Regression Analysis. This study found that community compliance to pay PBB P2 was influenced by the motivation and role of village officials. Meanwhile, morality has no effect on community compliance to pay PBB P2. The study also obtained the results of the taxation sanski variable moderating the influence of motivation on taxpayer compliance, and moderating the effect of the role of village officials on tax compliance. However, tax sanctions do not moderate the effect of morality on taxpayer compliance to pay PBB P2