Akuntabilitas
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Analisa Penerapan Perhitungan Rekonsoliasi Fiskal Terhadap Laporan Keuangan Komersial
Get PDFThe calculation of fiscal reconciliation made by the company (taxpayer) due to differences in calculations, especially profit by commercial accounting and taxable profit (fiscal). to bridge the existence of differences in commercial financial statements and fiscal financial statements for more efficient then fiscal Financial Statements prepared in tandem with commercial financial statements, meaning that although commercial or business financial statements are prepared on the basis of business accounting principles, but the provision of taxation is dominant in the process of reporting the preparation of reports finance. The causes of differences in commercial financial statements and fiscal financial statements are due to differences in accounting principles, accounting methods and procedures, differences in income and expense recognition, as well as differences in income and expense treatment.. In addressing the differences that occur between the Commercial Income Statement and the Fiscal Income Statement, based on the Financial Accounting Standards and the applicable tax law, based on the results of research and calculation analysis of the calculation of fiscal reconciliation to the Financial Statement of profit
Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Dalam Perspektif Islam
Get PDFThe purpose of this study is to explore the implementation of Government’s Internal Control System in Islamic perspective. This research used descriptive method with Al-Qur’an, Hadith, regulations, books and articles as the sources of this research. Although Internal Control’s Comprehensive Framework and Guidance developed by COSO in 1992, but it had implemented by muslim leader since Nabi Muhammad’s era until Turki Utsmani Dynasty’s era. Five components of Internal Control that formed by COSO and adopted by government in PP No.60 2008 are control environment, risk assessment, control activities, information and communication, and monitoring, each components have subcomponents; and for control environment we suggest to add with the spiritual, nature and style of leadership. The basic component of internal control is control environment, because it has a role as a protector for other components. If control environment has worked properly, then it will minimize a risk, control activities would be implemented simply, information and communication will run smoothly and internal control could be monitored periodically
Tingkat Kesehatan Bank dan Laba pada Bank Umum Syariah
Get PDFThis study aims to test how the influence of bank soundness based on Risk Based Bank Rating method of Net Profit at Islamic Bank. Factors or ratios used in the Risk Based Bank Rating assessment include Non Performing Financing (NPF) Risk, Investment Risk (Composition and Level of Profit Sharing on Profit Sharing), Profitability (Operating Cost to Operating Income / BOPO) and Capital (Capital Adequacy Ratio / CAR). This study uses secondary data derived from the quarterly financial statements of Islamic banks in Indonesia period 2012-2016 with a sample of 5 banks. This research uses panel data analysis method. The results of this study indicate that through the f-test shows that all variables affect the Profit of Islamic Bank. While through t-test variable NPF and BOPO have a significant and negative effect to Profit Islamic Bank. Variables of Composition and Level of Profit Sharing on Revenue Sharing have a significant and positive impact on Islamic Bank Profit. While the CAR variable has no effect on the profit of Islamic Bank
Akuntabilitas Pengelolaan Keuangan Desa: Studi Kasus Gampong Harapan, Kota Lhokseumawe
Get PDFThe objective of research is to understand about mechanisms and disign of accountability of financial management of villages and describes about the capacity of the government in the village of village financial management responsibilities. The design used is a case study with the object of research is Gampong Harapan Kota Lhokseumawe. Data collection techniques such as observation, interviews and documentation for later analysis using interactive data analysis methods, further to assure the validity of data used triangulation techniques
Pengaruh Implementasi Sistem Informasi Keuangan Daerah dan Kinerja Pegawai
Get PDFThe objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is path analysis. The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report
Biaya Promosi dan Penghimpunan Dana Pihak Ketiga Pada Bank Pembiayaan Rakyat Syariah
Get PDFThe aim of this study is to analyze whether there is influence the expense of promotion is issued to against amount of third party assembled by BPRS. In addition, to analyze the variable lag time (lag) cost of promotion that the most effective effect on changes in third party funds obtained by BPRS. This study used regression analysis or AutoRegressive Distributed Lag (ARDL). The variables used are promotion cost as independent variable and third party fund as dependent variable. The result of this study showed that the amount of promotion cost has a positive and significant influence on the increasing amount of third party funds of BPRS, as explained by the results of ARDL analysis conducted by the author, that is change in third party funds affected by third party funds one quarter earlier and influenced by the amount of promotional costs the previous quarter or 15 months earlier. This indicates that the higher the promotion expense of budget, the BPRS will be able to collect more third party funds
Determinan yang Mempengaruhi Audit Delay: Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia
Get PDFAudit delay is an important issue because it can impact on the timeliness of the delivery of accounting information, which further affects the relevance of accounting information. The purpose of this study is to analyze the factors that affect audit delay. Analytical technique used is logistic regression. From the analysis of logistic regression can be concluded that, for industry sector variables shows that 5 industry sectors give influence and 4 industry sectors have no effect. For Reputation and Probability variables have a significant effect. Medium variable size of the company has no significant effect. There is a simultaneous and significant influence of Industry Type variables, Firm Reputation, Profitability and Company Size to Audit Delay