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PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN
Get PDFThis study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and judgment sampling, obtained 78 sample firms. The results showed that there were significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS
POLITICAL-ECONOMY ACCOUNTING PERSPECTIVE: LANDASAN BARU PEMBERDAYAAN BUMN
Get PDFThe investigation study the role of government in influencing the economy. Initially, economists acknowledge the role of government is only limited to the provision of social overhead capital or infrastructure to facilitate economic development, but subsequent developments bear the thought that emphasized the need for government intervention in the economy wider to solve certain problems (Krueger, 1990). There are several factors that indicate aspects of the general weakness of state enterprises such as production costs, efficiency, labor costs, capital costs, customer feedback, innovation and flexibility, decision making, continuity of service, cost control, and the relation of ownership, performance, and status organization. Relative Balance Theory of which is a pragmatic approach that skewness is determined by balancing the emphasis of environmental conditions. In relation to accounting, management of privatization and corporatization in the performance report on the management company in terms of accountability in the form of financial statements by considering the company's goals
ANALISA PERHITUNGAN NILAI JUAL OBJEK PAJAK (NJOP) PADA USAHA PEMBUDIDAYAAN DAN PENANGKARAN IKAN AIR TAWAR (BANDENG) (Study Kasus Pada Tempat Budidaya Ikan Bandeng di Kabupaten Sidoarjo)
Get PDFThe objective of this research is to find out whether administration matter such as tax registration, tax reporting and tax payment has been in accordance with Undang-undang Nomor 12 Tahun 1994 about Land and Building Tax (Pajak Bumi dan Bangunan). This is a case study research with a unit analysis of a bandeng embankment at Banjar Kemuning Village, Sedati, Sidoarjo, East Java.Research found that the administration activities such as tax registration, tax reporting, and tax payment has been complied with Indonesian taxation law as there never been any taxation fine. However, there was still some discrepancy calculation of tax payable between the calculation of Kantor Pelayanan Pratama Sidoarjo Utara and embankment recalculation of Rp 86.140,00
AKUNTANSI SYARIAH ESENSI, KONSEPSI, EPISTIMOLOGI, DAN METODOLOGI
Get PDFA philosophy of accounting is accounting follows the business. In this context, the development of accounting is a response and evaluation of business development. Accounting is not only influenced by the environment and business culture, but also paradigm of accounting scientists. The product will affect the practice of accounting and business climate as well as shape the environment and business culture. One of these is Islamic accounting. Sharia accounting has an important role on consistency in the implementation of Islamic finance. The essence of Islamic accounting based on the paradigm of thinking based on monotheism (tauhid) and the conception of maqhasid sharia, with istimbath. Islamic accounting faces the challenges to explore the concepts that lead to the maqashid sharia in this case the concept of zakat, ma'isyah, trust, ethics, for the reconstruction of financial accounting, management accounting, social accounting, behavioral accounting associated with the development of islamic monetary, fiscal, revitalization of productive and cash waqf, zakat regulations as well as other Islamic economic development
DOUBLE DUTIES: PAJAK DAN SUMBANGAN KEAGAMAAN DALAM PERSPEKTIF MASYARAKAT HINDU BALI (Studi pada Wajib Pajak Orang Pribadi Umat Hindu Perantauan Asal Bali Di Sektor Tropodo Sidoarjo)
Get PDFThis study aims to explore the practice of giving Punia Hindu Balinese community in Sidoarjo Tropodo. Phenomenological qualitative research approach that connects between the attitudes and behaviours of Hindus who pay taxes to fund events Punia and issuance of Government Regulation No. 60 in 2010 and other relevant tax laws. Dana Punia is a form of religious endowments to Hindus which is compulsory that can be deducted from income payments through Badan Dharma Dana Nasional. Techniques of data analysis consists of three stages: data reduction, data display, conclusion drawing and verification. The result of an interview shows that there are two groups of respondents having different views, the first group looked at double duties: Taxes and Religious Contribution as subjective norm for individuals to devout Hindus and dutifully fulfilling without being influenced by tax incentives. The concept of making sincere and honest awareness shapes individual attitudes and behaviour. The second respondent group has different views, rights and obligations of the same can be done in accordance with the knowledge that it is warranted. Utilization tax on funds paid Punia Hindus are justified and act according to informants would increase the impact on the honesty of taxpayers because there is no discrimination in the tax laws
ANALISA PELAKSANAAN AUDIT LINGKUNGAN ATAS PENGOLAHAN LIMBAH CAIR PADA PT. CHEVRON PACIFIC INDONESIA (Studi Kasus Limbah Air Terproduksi Lapangan Minas, Propinsi Riau)
Get PDFOil and gas companies have potential as a source of environmental pollution impacts, either directly or indirectly from any activities. Liquid, solid, and gas produced from primary production and its supporting activities are pollutants that can cause negative impacts on the environment.One of the biggest pollutants in oil and gas industry is water produced. Produced water is ground water as a byproduct in the production process of crude oil. Water produced with oil taken out toward the surface by bringing a variety of harmful compounds, so before disposal or use must first be processed and adapted to the existing quality standards.With the implementation of environment management systems, industry, through the identification of environmental impacts and environmental audit of internal activities that are conducted periodically, can create an environmental program with a priority scale of significance in terms of environmental impact. Of course, the industry can do environmental monitoring and evaluating the effectiveness of its implementation to achieve continuous improvemen
ANALISIS DAMPAK IMPLEMENTASI STANDAR PELAYANAN MINIMAL RUMAH SAKIT TERHADAP KINERJA KEUANGAN (STUDI PADA RSUD DR. H. MOH. ANWAR SUMENEP)
Get PDFThe objective of this study is to investigate the effect of implementation of minimum standards of service at Local Government Hospital of Sumenep District on financial performance. This is a qualitative research based on case study. Data used in this study was financial reports of year 2010 until 2012 and Performance Accountability Report of Government Institutions of year 2012 as a secondary data. In order to gather primary data, observation and interview have done on the staffs of Local Government Hospital of Sumenep District. The data is analyzed by Pattern-Matching. This study found that Local Government Hospital of Dr. H. Moh. Anwar Sumenep District, has implement the Minimum Standards of Service based on the Decision of the Minister of Health No. 129/Menkes/SK/II/2008, however it has not been entirely implemented. This implementation has increased the financial performance of the hospital significantly since 2010 until 2012. The cost recovery in 2010 was 45%, in 2011 was 54%, and in 2012 was 69%. Moreover, the income realization of this hospital in 2012 has also passed the target
PENERAPAN FUZZY MULTIPLE CRITERIA DECISION MAKING (FMCDM) UNTUK MENGEVALUASI KUALITAS PELAYANAN
Get PDFThe objective of this research is to measure quality level of service to customer of takwa-tofu (tahu takwa) industries in Kediri city. The theory employs in this research is Fuzzy Multi Criteria Decision Making (FMCDM) which is based on 6 service criterias stated by Gronross and the improvements (16 sub-criteria). Data use in this research is gathered by sampling technique with purposive sampling method which is done within one month against tofu consumers in Kediri city, especially related to service to consumers of takwatofu (tahu takwa) in Kediri. Multi criteria data is gathered from three takwa-tofu (tahu takwa) companies in Kediri city to measure the different service quality and bias. Analysis used is Fuzzy Multiple Criteria Decision Making (FMCDM) method. This research was success in measuring the level of service to customer based on the criteria above using FMCDM method and it is suggested that in term of service quality, LTH is in the highest position, however for the product quality, LTT is the best.
POTRET PENURUNAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH AB: STUDI INTERPRETIF
Get PDF This study is based on the phenomenon of decline in opinion of districts/municipalities financial statement in East Java, especially AB local government financial statement as the only local government financial statement in East Java who is predicated as unqualified opinion in 2006, and then deteriorated in 2007, 2008, and 2009 continously-also got adverse opinion, disclaimer, and adverse opinion. The purpose of this study is to reveals the reasons of the phenomenon of decline in the quality of AB local government financial statement. This study uses a phenomenological approach. Data were collected from in-depth interviews with informants, and then analyzed using a model of Creswell.The results showed that (1) the application of financial information system of AB local government has not been integrated so that caused data assets are not well documented, (2) AB local government has not maximize efforts to improve the quality of human resources who have the capability of accounting, (3) the differences in policy between the Ministry of Health and Ministry of the Domestic Affairs caused local government disagree with each other in interpreting the policy, so that each local government use different policies in managing the fund of health insurance in the region
ANALISIS NILAI PERUSAHAAN SEBELUM DAN SETELAH KONVERGENSI PSAK DENGAN IFRS
Get PDFThe purpose of this study was to obtain empirical evidence and understand the effects of capital structure, profitability, firm size, and managerial ownership on firm value before and after the convergence of GAAP with IFRS in manufacturing companies in the period 2008-2013. The selection of sample used purposive sampling and obtained 372 companies. The result of this study showed that prior to the convergence of GAAP with IFRS, the profitability affected the value of the company. After the convergence, profitability, firm size, and managerial ownership affected the value of the company. Meanwhile, the combined models indicatedthat profitability, firm size, and managerial ownership affected the value of the company. This study also showed that variable profitability, firm size, and managerial ownership affect the value of the companysimultaneously. The Chow test indicated that there were differences in the value of the company before and after the implementation of IFRS