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Meta-Analysis: Satu Dekade Penelitian Manajemen Laba di Indonesia
Full text linkThis study aims to examine whether corporate characteristics and information asymmetry affects earnings management in Indonesia. This study use meta-analysis techniques approach with 35 samples from international and national accredited journals as well as Indonesian National Symposium of Accounting proceedings. Research results reinforce meta- analysis findings of previous studies where earnings management is done for different purposes. Management’s motivation to perform earnings management varies between opportunistic and efficient contract motives. Empirical evidence shows that corporate characteristics are predictors of earnings management. Cash flow from operations and information asymmetry significantly affect earnings management. This empirical evidence supports several previous meta-analysis in accounting field where moderator measurement variables has an effect on heterogeneity of research findings
Serapan Anggaran UIN Syarif Hidayatullah Jakarta: Sebelum dan Sesudah Revisi Anggaran
Full text linkThis research aims to see whether there are mean differences in budget absorption before and after the budget revision carried out by Syarif Hidayatullah State Islamic University Jakarta in 2017. In 2017, it is known that Syarif Hidayatullah State Islamic University Jakarta has made 8 budget revisions. At the end of 2017, the average budget absorption before revision was 86.27% and the average budget absorption after revision was 86.11%. By using paired sample t test, the test result shows a significance value (2-tailed) of paired samples test between budget absorption before revision and budget absorption after revision of 0.036 or below alpha 0.05. These result indicates that there is a mean difference between budget absorption before the budget revision and the budget absorption after the budget revision of Syarif Hidayatullah State Islamic University Jakarta in 2017
Analisis Perbandingan Efisiensi Bank Umum Konvensional dan Bank Umum Syariah di Indonesia
Full text linkThe purpose of this study was to determine the level of efficiency between conventional commercial banks and Islamic commercial banks. The sampling technique used in this study was purposive sampling by taking state-owned banks and Islamic commercial banks with the highest assets. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method. The results of this study indicate that there are differences in efficiency between conventional commercial banks and Islamic commercial banks. Overall, each bank has an efficiency level of 93.67% (conventional commercial banks) and 99.99% (Islamic commercial banks). These results indicate that Islamic commercial banks are more efficient than conventional commercial banks
Implementasi Transaksi Non-Tunai Sebagai Dasar Tata Kelola Pemerintah Yang Baik: Studi Kasus pada Pemerintah Kabupaten Jombang
Full text linkThe implementation of non-cash transactions in local governments is the government\u27s step in the struggle for the public interest. This study discusses how to implement non-cash transactions in local government in an effort to realize good governance. With qualitative case studies obtained, the data in this study were collected by in-depth interviews. The results of this study prove that accountability, approval and administrative order have been successfully completed in the implementation of non-cash transactions. However, the efficiency of the use of the budget has not been able to optimize. Besides that, at the level of strategy, the system and structure are already running well. Factors of ability, human resources and leadership style that need to be considered in order to be successful in supporting good governance management strategies
Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah
Full text linkThis study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school
Analisis Corporate Social Responsibility dan Nilai Perusahaan: Dampak Variabel Kontekstual
Full text linkThe empirical evidence of the relationship between corporate social responsibility (CSR) and company value is still inconclusive and raises a discussion space for researchers about what and how it affects. This study aims to analyze these. The analysis model was compiled by covering four control variables namely size, market share, leverage, and company growth. The results of the Regression analysis showed that the CSR disclosure index had a negative effect on firm value. This effect occurs when the analysis model includes four contextual variables. However, if the analysis did not include four control variables in the model, the results were opposite. These results have the following research implications as well as subject to methodological limitations
The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance
Full text linkThis research aims to examine intellectual capital and islamic performance index (IPI) on financial performance with profitability approach. Intellectual capital proxied by Value added intellectual capital (VAIC) (VACA, VAHU and STVA) adopted by Pulic (1998). IPI proxied by Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Islamic Income Ratio (IIR), Profitability by Return on Assets (ROA). This research used 10 samples of islamic bank listed on Indonesia Financial Services Authority (OJK) in period 2012 to 2015. Multiple regression used to examine the hypothetical research. Results of this research provide evidence that value added intellectual capital (VAIC) positively and significantly influence toward return on asset. Profit Sharing Ratio (PSR) negatively and significantly no influence toward return on asset. Zakat Performance Ratio (ZPR) positively and significantly influence toward return on asset. Islamic Income Ratio (IIR) positively and significantly no influence toward return on asset with significance alpha 5%, but with significance alpha 10% Islamic Income Ratio (IIR) positively and significantly influence toward return on asset
Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Mengikuti Tax Amnesty di KPP Pratama Kota Denpasar
Full text linkTax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty.
Pengaruh Excess Control terhadap Cost of Capital dalam Meningkatkan Profitabilitas
Full text linkThis study examines the effect of excess control on cost of capital seen from the profitability of the company to prove its effect on increasing the profitability of manufacturing companies. This study uses secondary data taken from the auditor\u27s financial statements. The results show that excess control has a positive effect on cost of capital. The results of this study illustrate that capital will be good for the company if the funds are used effectively and efficiently. This research is important for companies and organizations, in order to be better in the use or utilization of capital in the company\u27s operations. This company is only limited to manufacturing companies, so the next research is expected to be able to use samples from other industries.
Determinan Kepuasan Konsumen Unit Usaha Dharma Wanita Persatuan UIN Syarif Hidayatullah Jakarta
Full text linkDharmawanita UIN Syarif Hidayatullah Jakarta is an activity forum that aims to develop the creativity, expertise of female employees and the wife of an employee of the Syarif Hidayatullah UIN Jakarta. Some activities managed by Dharmawanita are business units engaged in food and beverage providers in the canteen and catering to the academic community of UIN Syarif Hidayatullah in particular and the community in general. The purpose of this study was to obtain empirical evidence related to factors that influence customer satisfaction or customers who use products of the Dharmawanita business unit of UIN Syarif Hidayatullah Jakarta. In addition, this study also aims to analyze the factors that determine consumer purchasing decisions. The results showed that the factors that influence the level of customer satisfaction are: physical appearance, service, menu, taste, and price. Then, factors that influence consumer purchasing decisions whether inside or outside the campus environment are: menu, taste, and price