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Penerapan Learning by the Case Method terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi UIN Jakarta
Full text linkThe main issue of this research is the Learning by the Case Method (LCM) application to the learning effectiveness of accounting student Syarif Hidayatullah Jakarta. The purpose of this research is to obtain empirical evidence on the effect of the application of LCM on the effectiveness of learning of UIN accounting student Syarif Hidayatullah Jakarta with intellectual intelligence and emotional intelligence as moderating variables. The respondents in this research were accounting student classes of 2016, 2017, and 2018 with purposive sampling. The hypothesis testing method uses Moderated Regression Analysis. The results showed the application of LCM had a positive effect on the effectiveness of accounting students\u27 learning. Intellectual intelligence and emotional intelligence don’t moderate the effect of the application of LCM on the effectiveness of accounting learning
Pendeteksian Fraud pada Laporan Keuangan melalui Narsisme, Politisi CEO dan Kepemilikan Manajerial
Full text linkMany researches on fraudulent financial reporting have been carried out. It started with the fraud triangle theory which developed into a fraud diamond and is now known as the fraud pentagon. One of the factors in the fraud pentagon is arrogance. Arrogance is a trait arrogant in someone who believes that company rules or company controls do not apply to him. This study aims to examine the arrogance factor as measured by three variables, namely narcissism, CEO politicians and managerial ownership. The sample used in this study is a manufacturing company that listed on the IDX using 2018-2019 data. Data were analyzed using multiple linear regression. The results of this study indicate that arrogance as measured by narcissism has a positive effect on fraudulent financial reporting. The results of this research imply that users of financial statements should be more careful when financial statement present a lot number of CEO pictures because they have a greater possibility of fraud
Pengaruh Biaya Promosi Terhadap Dana Pihak Ketiga Pada PT. Bank BRI Syariah Indonesia Tbk
Full text linkOne way to increase third party funds is through promotion of bank services and products so that people are interested in saving their money at the bank. The purpose of this study is to analyze the effect of Promotional Costs on TPF. The sample data was taken from the BRI Syariah website for 2016–2020 monthly data analysis methods using statistical analysis of correlation, determination, and regression. The results showed that the relationship formed from two variables had a correlation coefficient of more than one and the direction of the relationship was positive, and the effect of promotion costs on third party funds was 0.038%. This figure was obtained from the results of the determination test. The regression equation formed between promotion costs and third party funds is = 26705681.242 + 203.726X
Tax Evasion: Faktor-Faktor Yang Mempengaruhinya Menurut Persepsi Wajib Pajak
Full text linkthat are used for national development and also the community’s economy. People’s non-compliance in carrying out their tax obligations has long been in the spotlight in Indonesia.The purpose of this study is to provide empirical evidence about the factors that influence the perception of MSME taxpayers in committing tax evasion using the variabels of Justice, Tax Sanctions, Taxation System, Disobedience Attitudes, and Discrimination Attitudes. Using 60 sample of taxpayers of Small and Medium Enterprises in Sukoharjo by sampling using random sampling of taxpayers registered at KPP Pratama Sukoharjo and using the SPSS 25 analysis tool. The results showed that the variabel of justice, tax sanctions, taxation system, taxpayer disobedience had a positive and significant effect on Tax evasion and Discrimination Attitudes had a negatif and significant effect on Tax evasion for Small and Medium Enterprises taxpayers
Kepemilikan Institusional Memoderasi Pengaruh Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak
Full text linkAspects of sales, purchases, and related credit as well as taxation, especially tax avoidance and institutional ownership, are important information for the company’s stakeholders, so the relevant regulations are important. This research method was carried out by taking secondary data, namely manufacturing companies listed on the Indonesian stock exchange, the number of research samples was 50 manufacturing companies, according to purposive sampling criteria during the 2016-2020 period (5 years) so that the number of samples was 250 observations. Using regression moderating, the results show that relationship loan transactions, relationship purchasing transactions, and relationship sales transactions have no effect on tax evasion. Meanwhile, institutional ownership weakens the effect of relationship loan transactions and relationship sales on tax avoidance, while the effect of relationship purchasing transactions on tax avoidance is not moderated by institutional ownership
Determinan Opini Audit Going Concern pada Perusahaan Sub Sektor Hotel dan Pariwisata
Full text linkThis study aims to analyze the determinants of going concern audit opinions on hospitality and tourism companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data obtained from the company’s website or the Indonesia Stock Exchange website. The sampling technique in this article uses purposive sampling and gets 44 samples. The data analysis method used in this study is Panel Data Regression using the Random Effect model and the results show that only the leverage ratio has an effect on going concern audit opinion. While other variables such as financial distress, liquidity ratio, company size and profitability ratios have no effect on going concern audit opinion. The contribution of the results of this article will enrich research on going concern audit opinions during the pandemic
Kesiapan UMKM dalam Mengimplementasikan Digitalisasi Ekonomi
Full text linkThe purpose of this research is to find out whether Micro Small and Medium Enterprises (MSME) actors are ready to implement the digitization of financial statements. The subjects in this study were MSMEs in South Tangerang City which were registered with the Cooperatives and MSMEs Service in South Tangerang City. The data is taken from the results of interviews, observations and documentation. Data analysis used 4 stages: data collection, data reduction, data presentation and drawing conclusions. The results of this study are the South Tangerang City MSMEs are ready to implement the digitization of financial reports. and already have sufficient knowledge in implementing the digitization of financial reports. However, MSMEs still encounter obstacles in implementing the digitization of financial reports. The implication of this research is that the Department of Cooperatives and SMEs in South Tangerang City can continue to provide education to MSMEs in South Tangerang City regarding the implementation of digitizing financial reports
Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual
Full text linkThis study aimed at determining how the effect of the variabels of human resources’ quality, organizational commitment, and SIPKD on the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City district both partially and simultaneously. The population of the unit of analysis in this study was 18 official governments in Balikpapan City. The sampling was through the purposive sampling technique with total respondents of 72 people. The data collection was conducted through a questionnaire and the measurement was conducted through a Likert scale. The results of this study are partial, the variabel of the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City. Simultaneously, the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City
Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah
Full text linkThis study aims to examine the impact of financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating cost ratio (BOPO) on earnings management in islamic banks for the period 2014-2019. There are eight islamic banks as the research sample through purposive sampling method. The data used was the annual report data obtained from the official website of each bank. The data analysis technique used was multiple linear regression. The results of the study showed that financing to deposit ratio has no effect on earnings management, capital adequacy ratio has a significant and positive effect on earnings management, and operating cost ratio has a significant and positive effect on earnings management. These results provide empirical evidence that there are earnings management practices in islamic banks
Pengaruh Sistem Pelaporan Keuangan, Pendidikan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan
Full text linkThis study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial report