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Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y)
Get PDFThis study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect
DETERMINAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA
Get PDFCompanies with good financial performance will produce maximum profits so that they have a high return on investment. The purpose of this study is to prove and explain the effect of profitability (ROA), leverage (DER), and inflation partially to PBV of food and beverage companies listed on the Indonesia Stock Exchange (IDX), as well as the effect of profitability (ROA), leverage (DER), and inflation simultaneously to PBV at food and beverage companies listed on the IDX. The data used in the study are secondary data, in the form of audited financial statements of companies listed on the Indonesia Stock Exchange. The study population was 10 food and beverage companies listed on the IDX in 2012 - 2017 with the sampling technique used was purposive sampling. The analysis was carried out with quantitative descriptive analysis techniques using IBM SPSS 21. The results of data analysis showed that partially ROA had a significant effect on PBV, DER and inflation partially had no significant effect on PBV. Simultaneously ROA, DER, and inflation have a significant influence on the PBV of food and beverage companies listed on the IDX
ANALISIS FAKTOR-FAKTOR YANG MENDUKUNG PENINGKATAN KUALITAS LAPORAN KEUANGAN SKPD DI KABUPATEN WONOSOBO
No full textPenelitian ini bertujuan untuk menguji pengaruh faktor kompetensi SDM, sistem pengendalian internal pemerintah, dan pemanfaatan teknologi informasi terhadap peningkatan kualitas laporan keuangan SKPD berdasarkan Standar Akuntansi Pemerintah (SAP) di Pemerintah Daerah Kabupaten Wonosobo. Penelitian ini dilakukan untuk membuktikan faktor yang dapat meningkatkan opini Wajar Dengan Pengecualian (WDP) menjadi opini Wajar Tanpa Pengecualian (WTP) pada Pemerintah Daerah Kabupaten Wonosobo. Penelitian dilakukan dengan mendistribusikan kuesioner kepada 38 PPK-SKPD di seluruh dinas di Kabupaten Wonosobo. Penelitian ini dikembangkan dengan kerangka model SEM berbasis varian (PLS). Analisa data pada penelitian ini menggunakan software SmartPLS 3.2.7. Hasil penelitian ini menunjukkan bahwa faktor kompetensi sumber daya manusia, sistem pengendalian intern pemerintah, dan pemanfaatan teknologi informasi berpengaruh positif terhadap standar akuntansi pemerintahan. Peningkatan kualitas laporan keuangan atas opini WTP didasari pada kesesuaian SAP. Keberhasilan penerapan SAP didasari dari strategi Pemkab Wonosobo atas rekomendasi BPK terhadap temuan tahun-tahun sebelumnya untuk memperbaiki dan meningkatkan kualitas laporan keuangan yang terdiri dari kompetensi SDM, SPIP, dan pemanfaatan teknologi informas
Title THE INFLUENCE OF WORK ENVIRONMENT, COMPENSATION, ORGANIZATIONAL COMMITMENT, MOTIVATION, JOB SATISFACTION ON INDIVIDUAL PERFORMANCE IN COOPERATIVES IN PADANG WEST SUMATRA
No full textA well-managed cooperative is very useful to improve the welfare of members, which at the same time will have an impact on improving the welfare of the community. Indonesian government always encourages the establishment of cooperatives and their number every year has been increasing, but the ones who perform very well are very few. In general, the problems faced are: not implementing the members’ annual meeting every year, bad credits, poor performance, and dormant. The poor performance of the cooperative cannot be separated from the individual performance of the cooperative concerned, whether it is the board or the managers. Therefore, in this study, the researcher tries to empirically examine several factors that influence the individual performance, using five independent variables, namely: control environment, compensation, organizational commitment, motivation and job satisfaction of managers and cooperative managers. Based on the data processing done by using multiple regression analysis techniques, it is found that the variability of the five variables in influencing the individual performance variable as much as 28.2%, simultaneously (F test) of the five variables significantly influence the individual performance of the cooperative, partial only variable of organizational commitment that significantly influences the individual performance of cooperatives in Padang
Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang
Get PDFThis study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively. This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively
“Akuntansi Luar Kepala” dan “Sederhana” ala UMKM Batik Tanjung Bumi yang Sarat Nilai Religiusitas dan Kesalingpercayaan (Sebuah Studi Etnografis)
Get PDFThis study aims to determine the meaning of "accounting" version of UMKM Batik Tanjung Bumi. This research is part of the effort to photograph the practice of "accounting" which actually happened at Batik Tanjung Bumi UMKM by photographing the cultural side where the existence of UMKM. The main highlight is the culture of Tanjung Bumi people who have been embedded such as mindset (lifestyle), lifestyle, daily habits, and beliefs that are adopted. This research uses ethnographic method conducted in Tanjung Bumi Subdistrict Bangkalan Madura. The results show first, the accounting practices of entrepreneurs style of SMEs is "accounting outside the head." philosophy influenced by religious culture that "sustenance is not a mathematical thing to be reckoned with"; and accounting is interpreted in the form of "mutual trust". Second, the model of "accounting" ala UMKM Batik Tanjung Bumi is "simple accounting" which is interpreted by the reflection of entrepreneurship style of UMKM which is not the same as conventional principle. The results of this study contribute that in practice, has been born entrepreneurial accounting in Batik UMKM Tanjung Bumi. Accounting model that is formed and inseparable from local culture. Penelitian ini bertujuan untuk mencari pemaknaan “akuntansi” ala UMKM Batik Tanjung Bumi. Penelitian ini bagian dari upaya memotret praktik “akuntansi” yang senyatanya terjadi di UMKM Batik Tanjung Bumi dengan memotret sisi budaya tempat keberadaan UMKM tersebut. Sorot utamanya pada budaya intristik masyarakat Tanjung Bumi yang sudah tertanam seperti pola pikir (Mindset), gaya hidup, kebiasaan sehari-hari, dan kepercayaan yang dianut. Penelitian ini menggunakan metode etnografi yang dilakukan di Kecamatan Tanjung Bumi Kabupaten Bangkalan Madura. Hasil penelitian menunjukan pertama, praktik akuntansi ala pengusaha UMKM adalah “akuntansi luar kepala.” Filosofinya sarat budaya religius bahwa “rezeki bukanlah matematika yang harus diperhitungkan”; dan akuntansi dimaknai dalam bentuk “saling percaya.” Kedua, model “akuntansi” ala UMKM Batik Tanjung Bumi adalah “akuntansi sederhana” yang dimaknai dengan bentuk pencatatan versi pengusaha UMKM yang tidak sama dengan kaidah ilmu akuntansi konvensioanal. Hasil penelitian ini memberikan konstribusi bahwa pada praktiknya, telah lahir akuntansi ala pengusaha di UMKM Batik Tanjung Bumi. Sebuah model akuntansi yang terbentuk dan tidak dapat dipisahkan dengan budaya setempat
Menguak Nilai Dan Makna Di Balik Praktik Penentuan Harga Sewa: Studi Fenomenologis Pada Pengusaha Kos-Kosan
Get PDFThis research seeks to expose the practice of determining rental rates on businessservices room kos-kosan named Kos Putra Mulya. The purpose of this researchisto know the practices of the determination of rents that occur as well as uncoveringthe value and the meaning behind these practices. This study uses qualitative methodsastools in the process of the discovery answers and usethe knife as a phenomenology analysis approach to answer the value and its meanings.Theresults showed in the method of determining the price of rent conductedby Kos Putra Mulya was not based on the total cost of the activityof search efforts, but onlyusing the process of "estimate" in determining the costper-room.Thisis due to the presence of mutual cultural influence in its Treasuryactivities.Inaddition, there is cultural gotong royong, owners also instill asense of brotherhood in every effort suffered, so that business owners regardthe tenants is part of the family. And the last, the process of extracting the consciousnesstofind meaning in the term profit increase, i.e. the profit is definedas "rezekinya", while if the lossesmeant "bukan rezekinya"
Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance
Get PDFThis study aims to analyze the influence of the parts of a supporter of good corporate governance and audit committee, remuneration committee, external audit and management of risks to tax avoidance. Tax avoidance in this study measured by book tax difference. The sample of this study were 198 manufacturing companies listed in BEI in 2012-2014. The sample was chosen by method purposive sampling. Test regression analysis shows that statistically significant proved is the audit committee, audit external program, and risk management to tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh organ-organ pendukung good corporate governance yaitu komite audit, komite remunerasi, eksternal audit dan manajemen risiko terhadap tax avoidance. Tax avoidance pada penelitian ini diukur dengan Book Tax Difference (BTD). Sampel penelitian ini adalah 198 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Sampel penelitian dipilih dengan metode purposive sampling. Hasil uji analisis regresi menunjukkan bahwa secara statistik terbukti terdapat pengaruh signifikan komite audit, eksternal audit dan manajemen risiko terhadap tax avoidance
Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
Get PDFThis study aims to provide empirical evidence on adoption of IFRS and the effect toaccrual earnings management and real earnings management. This study usedmanufacturing firm data which is listing on Indonesia StockExchange in 2010-2013 and there are 63 firm used as sample. This study usedsecondary data. 2010 and 2011’s financial statement used to test descriptivestatistic at the beginning stage adoption of IFRS. 2012 and 2013’s financialstatement used to test descriptive statistic at the advance stage adoption of IFRS.The technique of data analysis in this study using multiple linear regressionanalysis. The result of this study find empirical evidence that IFRS adoption has negativeinfluence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.IFRS adoption doesn’t have influence to real earnings management through proxyas operation cash flow, production cost, and descretioner cost after firm adoptedIFRS at the beginning stage and also at the advance stage adoption of IFRS
Dampak Prosedur dan Reviu Inspektorat Terhadap Peningkatan Akuntabilitas LKPD Provinsi Banten
Get PDFThis research wants to analyze the effect of procedure and review inspectorate towards accountability of Local Government Financial Statement (LGFS) Banten Province. Researchers interested in extreme changes of audit opinion on LGFS Banten in period 2013 to 2016. The change from disclaimer opinion to qualified opinion, and then unqualified opinions in short period are crucial. The analyze result of LGFS in 2016 shows that the review procedures from The Audit Board of Republic Indonesia (BPK RI) are reasonably assured. Those reviews are effecting the increasing of accountability of LGFS in period 2015 and 2016. This result means Banten Province has been covered their LGFS quality. The suggestion in this research is to optimize the role of Government Internal Supervisory Apparatus (APIP) to maintain the quality and accountability of LGFS in the future