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KAJIAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DITINJAU DARI SHARIAH ENTERPRISE THEORY PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH BHAKTI SUMEKAR CABANG PAMEKASAN
Get PDFThe objective of this study is to analyze the implementation of corporate social responsibility (CSR) of syariah banking based on the shariah enterprise theory. This study explore how BPRS Bhakti Sumekar apply its company social responsibilities. It uses observation method, interview method, and documentation method towards parties responsible to implement CSR and uses analyses based on disclosure items of social responsibilities of shariah enterprise theory. The results shows that CSR implementation of PT. BPRS Bhakti Sumekar is still very limited, performed voluntarily, and still far in the way to correspond to the shariah enterprise theory
PEMBERANTASAN KORUPSI DALAM DIMENSI RADICAL HUMANIST DAN RADICAL STRUCTURALIST: MENENGOK (PULA) PERAN AKUNTAN(SI) FORENSIK
Get PDFAs a nation state, Indonesia faces great challenges to deal with corruption. While all nation members discussing about how to combat corruption, it ends up in discourse and rhetoric words. Corruption is still a huge problem that has not been solved yet until now. We have to go far away to find out the root of this terrible problem. Then, optimistic view need to be put in mind that Indonesia would be corruption free in the future. In line with those positive thinking spirit, this paper try to build strategy to minimize corruption phenomenon. I, borrow the Burrel Morgan paradigm, suggest two kinds of strategies: consciousness (radical humanist) and structural changes (radical structuralist). Furthermore, the role of forensic accounting to contribute in combating corruption is also elaborated here. Hopefully, it could give a basic action plan to all stakeholders to work together toward “Indonesia: clean without corruption
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP TINGKAT PENERIMAAN PAJAK DI KABUPATEN LAHAT
Get PDFThis study aims to determine the level of complience of Personal Income Tax taxpayers in submitting the report of annual tax income to the Primary Tax Office of Lahat Regency and to determine whether the number of taxpayers who have tax ID number increased significantly along with the increasing of Personal Income Tax Revenue in Lahat regency.The result shows that the number of individual taxpayers in Primary Tax Office of Lahat Regency was increasing during the observed years, however while the number of taxpayer who submitted its Annual Return was not as many as the number of individual taxpayer and it intended to decrease. In addition, it is found that the tax payer compliance has not significant affect to individual income tax receipts. To improve the performance of the Primary Tax Office of Lahat Regency in gathering individual income tax receipt, it is suggested that the office needs to socialize about the benefit and importance of having a Tax ID number to citizens and gives rewards and apreciation on the taxpayers compliance
ACCOUNTING EDUCATION BASED ETHICS: CHALLENGES AND OPPORTUNITIES
Get PDFProfessional accountants are the person who play very important role in every industrial organization. Investors and other decision makers rely heavily on professional accountants related to the use of financial accounting and reporting, effective financial management and competent advice on a variety of business and taxation matters. Since the accuracy of decisions depends on the reliability of accounting information, the ethical dimension of the profession has gained considerable attention. The recent of accounting scandals such as Enron and World Com, have defame the reputation of accounting professions. This incident brought attention to the importance of accounting ethics education
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN
Get PDFThis study aims to examine the effect of investment decisions, financing decisions, dividend policy and interest rates to corporate value. Samples are 25 companies listed in Indonesia Stock Exchange as a sample study based on purposive sampling. Criteria for the sample are a manufacturing company that went public and listed consecutively at the Indonesian Stock Exchange (BEI) in the period 2005-2009 and manufacturing companies that distribute cash dividends during the study period.Data used in this research is secondary data in the form of financial reports, the BI Rate, Fact Book, ICMD (Indonesian Capital Market Directory) and other references that support this research. Data analysis technique uses the classical assumption test: normality test, multicollinearity, autocorrelation test and the test heterocedastity. Test hypothesis using multiple regression analysis using SPSS 17.The results of this study indicate that 1) Investment decision has positive influence to corporate value. 2) Financing decision does not affect to corporate value. 3) Dividend policy has a negative and significant effect to corporate value. 4) Interest rates do not affect to corporate value
PENGARUH GENDER, LATAR BELAKANG PEKERJAAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK
Get PDFThe successful of implementation of the tax collection system and self assessment system have correlation with the characteristic of taxpayers. The characteristics of taxpayers can be seen from gender, occupation background and level of education. This research aims to proof empirically influence of gender, occupation and education to taxpayers’ compliance. The population in this research is individual taxpayers who has NPWP and registered in KPP Pratama Jambi City. The method of sampling uses nonprobability sampling with convenience sampling. The hypotheses are tested using analysis of variance (anova). Based on anova results, gender has no influence to taxpayers’ compliance, while occupation background and level of education has influence to taxpayers’ compliance in fulfilling tax obligations. In addition, there are also joint effect of gender, occupation background and level of education to taxpayers’ compliance
ANALISIS PERLAKUAN AKUNTANSI DAN PENGALOKASIAN BIAYA LINGKUNGAN PADA PT ASPEX KUMBONG
Get PDFPT Aspex Kumbong is one of manufacture companies producing paper for news. In it production activity, besides producing paper for news, it also generating liquid and solid waste as it byproducts. Therefore, PT Aspex Kumbong do the environmental management activities to realize company commitment to the environment.Some of the environmental management activities done by PT Aspex Kumbong are: Wash Water Treatment (WWT), solid waste management, quality control of waste, and testing the quality of environment. These activities generate environmental costs. The environmental costs are then being analyzed to determine its accounting treatment and allocation. Some of the environmental costs of PT Aspex Kumbong are allocated in production cost as overhead cost and some of the costs are allocated in the general and administration cost as maintenance and repair costs. The result of comparing to the PSAK 33 as the theory suggests that the accounting treatment and alocation of environmental costs of PT Aspex Kumbong is not in accordance with the PSAK 33. It is suggested that to determine the environmental cost per unit of PT Aspex Kumbong, the company needs to use the amount of emission generated. The environmental management activity reporting is very useful to internal management as an instrument for environmental decision-making and as a public communication tool.
MENYINGKAP NILAI KEADILAN (DALAM PERSPEKTIF SYARI’AH ISLAM) YANG TERKANDUNG DI DALAM GOOD CORPORATE GOVERNANCE
Get PDFThis research aimed to know the presence and the form of justice values in Good Corporate Governance (within Islam perspective). However according to OECD; Good Corporate Governance in a whole principles has been reflecting those values, although in some extent its different. Of course, its because built with different based formulation other than Islam’s values, or even far from its.In order to have those five principles more close to the Islam characters; first, by internalized “tauhid” in the Islam principles on OECD point of view, second, by framing Good Corporate Governance principles on OECD version with justice values that build in the Islam’s syariah. In conclusion, for reforming OECD version about Good Corporate Governance to the more in Islamic principles and having justice values in Islamic point of view, injecting the main source of one paradigm that ALLAH is the creator of the universe to those five principles is the best solution
MODERASI DEFERRED TAX EXPENSE ATAS RELEVANSI NILAI LABA DAN BUKU EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010
Get PDFAccounting research has taken a keen interest in the relation between companies’ share price and the two summary accounting measures, namely earning and equity book value. In this study, we use deferred tax expense as moderating variable to explore the correlation between stock price, earning and equity book value.The purpose of this study is to determine the level of influence earning information and equity book value to share price and to know whether the deferred tax expense (DTE) which is a moderating variable to strengthen or weaken the relationship between earning information and equity book value to the price of shares in companies listed in Indonesia Stock Exchange. The population in this study is manufacturing companies listed in Indonesia Stock Exchange 134 companies in 2008-2010. The results of this study indicate that the variable earning information has positive correlation on stock prices. Meanwhile, there is negative correlation between equity book value and stock prices. Further research also showed that DTE as a moderating variable weaken the relationships between earning information and equity book value and the stock price
KEMAMPUAN DEFFERED TAX DALAM MENJELASKAN INCOME SMOOTHING
Get PDFThe aim of this research is to examine the ability of deffered tax to explain income smoothing in manufacturing company listed in BEI at 2005-2009. Using discretionary accrual may lead to errors in earnings management forecast due to misclasification of total accrual to discretionary and nondiscretionary accrual. Some research used deffered tax to solve this problem and they concluded deffere tax can be used to detect earnings management better than discretionary accrual. The differences of the rule to preparing income statement between commercial accounting and tax regulation make a differences in the number of profit that used to count the tax of profit. This differences motivate manager to used their discretion to choose accounting method that may lead to decrease the profit or to smooth the income. So we predict that deffered tax as a tool to income smoothing. This research used logistic regression to test the hypothesis and found that discretionary accrual give better explanation to earning management than deffered tax