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ANTESEDEN DAN KONSEKUENSI EFEKTIVITAS KINERJA MANAJERIAL TERHADAP KUALITAS KREDIT DI BPR NUSAMBA WILAYAH BALI
No full textThis study aims to examine the internal control system on managerial performance in order to improve credit quality. This research was conducted at BPR Nusamba Bali Region by distributing research questionnaires. The samples involved in this study were 72 respondents. The data analysis method using SEM PLS. The results of the study indicate that the internal control system in this study is an antecedent in an effort to improve credit quality at BPR Nusamba, Bali RegionPenelitian ini bertujuan untuk mengkaji system pengendalian intern terhadap kinerja manajerial dalam rangka meningkatkan kualitas audit. Penelitian ini dilakukan di BPR Nusamba Wilayah Bali dengan menyebarkan kuesioner penelitian. Sampel yang terlibat dalam penelitian ini sebanyak 72 responden. Metode analisis data menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa system pengendalian intern dalam penelitian ini merupakan anteseden dalam upaya peningkatan kualitas kredit pada BPR Nusamba Daerah Bali
PENGARUH SANKSI, PELAYANAN FISKUS, SOSIALISASI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WPOP
No full textTaxpayer compliance is a form of obedience that is done to comply with existing tax provisions and or regulations, but must be implemented in fulfilling its tax obligations. In the self-assessment system taxpayers have the freedom to calculate, deposit, self-report their tax obligations. Factors that affect taxpayer compliance include sanctions, fissure services, socialization, and tax awareness. This research is intended to comply with whether sanctions, fissure services, tax socialization, and awareness have an effect on the compliance of Private Taxpayers in KPP Pratama Denpasar Timur. The method of determining the pattern used in this test is unintentional sampling with a pattern quantity of a hundred obtained primarily based on the components Slovin. The information analysis technique used on this have a look at is a more than one linear regression analysis preceded via a classical assumption check. based on the outcomes of the evaluation executed, it modified into concluded that sanctions, fissure offerings, and tax awareness have a top notch impact at the compliance of private taxpayers at the same time as tax socialization has no vast impact at the compliance of personal taxpayers.Kepatuhan Wajib Pajak adalah suatu bentuk kepatuhan terhadap undang-undang dan/atau kepatuhan terhadap undang-undang dan/atau peraturan perpajakan yang berlaku, tetapi diwajibkan untuk memenuhi kewajiban perpajakan. Dalam sistem self assessment, wajib pajak memiliki kebebasan untuk menghitung, mempertimbangkan dan melaporkan sendiri kewajiban perpajakannya. Sanksi, celah hukum, informasi dan kesadaran perpajakan merupakan faktor-faktor yang mempengaruhi pemenuhan kewajiban wajib pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sanksi, pelayanan tilang, perpajakan dan sosialisasi terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Denpasar Timur. Metode penentuan pola yang digunakan dalam pengujian ini adalah sampel acak yang terdiri dari total seratus sampel yang sebagian besar diperoleh dari komponen Slovin. Teknik analisis data yang digunakan dalam penelitian ini lebih menyerupai analisis regresi linier yang didahului dengan uji hipotesis klasik. Berdasarkan hasil evaluasi disimpulkan bahwa sanksi , layanan fiscus, dan kesadaran perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan sosialisasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi
EVALUASI ANGGARAN PEMERINTAH DAERAH UNTUK MENGUKUR EFEKTIVITAS KINERJA KEUANGAN DAERAH (Studi Kasus Pada Pemerintah Daerah Provinsi Jawa Barat)
No full textThe occurrence of the Covid-19 pandemic caused the Province of West Java to experience difficulties in realizing its budget. This study will examine the performance of the West Java Regional Government's financial budget in the midst of the Covid-19 Pandemic by examining the West Java Regional Government Budget. This research method is descriptive with a quantitative approach. The data source used is secondary data in the form of the West Java Provincial Budget Realization Report for the 2020 and 2019 periods. Researchers will process and analyze the data manually using the formulas listed in Chapter III, which in detail will use the Proportional Analysis method, Efficiency Ratio , Effectiveness Ratio of Regional Revenue and Expenditure Revenue, Regional Financial Independence Ratio (RKKD), Activity Ratio (RA), and Fiscal Decentralization Ratio. The conclusion of this study is that in 2020 the West Java APBD experienced a decrease in the proportion of Operational Expenditures, Capital Expenditures, and Transfers. The PAD Efficiency Ratio shows the cost of collecting PAD is carried out efficiently. West Java Province is considered less capable in realizing PAD Revenue. The effectiveness ratio of Regional Expenditures in 2020 has increased by 1%. West Java Province is able to implement regional autonomy. West Java Province prioritizes its budget for Routine Expenditures and Assistance Expenditures. West Java Province PAD contributes greatly to all revenues Ratio
PERSEPSI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK : BEBERAPA FAKTOR PENENTU
No full textThis study aims to empirically examine the considerations of the labor market, social values, and work environment on the perceptions of accounting students in choosing a career to become a public accountant by using a questionnaire distributed to respondents. The population used was students of the S-1 accounting study program at Stikubank University (UNISBANK) Semarang and Dian Nuswantoro University. In selecting the sample using purposive sampling technique with predetermined criteria. To test this study, researchers used a sample of 92 consisting of 20 male and 72 female. To obtain the value that supports this study using multiple linear analysis methods assisted by applicationsSPSS. Based on the results of the analysis that has been carried out, it shows that considerations of the labor market have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, social values have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, and work environment have a positive effect on the perceptions of accounting students in choosing a career to become a public accountantPenelitian ini memiliki tujuan untuk menguji secara empiris faktor pertimbangan pasar kerja, nilai-nilai sosial, dan lingkungan kerja terhadap persepsi mahasiswa akuntansi dalam pemilihan karir menjadi akuntan publik dengan
menggunakan kuesioner yang dibagikan kepada responden. Populasi penelitian yaitu mahasiswa program studi S-1 akuntansi Universitas Stikubank (UNISBANK) Semarang dan Universitas Dian Nuswantoro. Dalam pemilihan sampel menggunakan teknik purposive sampling dengan kriteria yang sudah ditentukan. Untuk menguji penelitian ini, peneliti menggunakan sampel sebanyak 92 terdiri dari 20 berjenis kelamin laki-laki dan 72 berjenis kelamin perempuan. Untuk memperoleh nilai yang mendukung dalam penelitian ini menggunakan metode analisis linier berganda dibantu dengan
aplikasi SPSS. Berdasarkan hasil analisis yang telah dilakukan menunjukkan bahwa pertimbangan pasar kerja
berpengaruh positif terhadap persepsi mahasiswa akuntansi dalam pemilihan karir menjadi akuntan publik, nilai-nilai sosial berpengaruh positif terhadap persepsi mahasiswa akuntansi dalam pemilihan karir menjadi akuntan publik, dan lingkungan kerja berpengaruh positif terhadap persepsi mahasiswa akuntansi dalam pemilihan karir menjadi akuntan publik
FILOSOFI TRI HITA KARANA DALAM MENGUNGKAP KONSEP AKUNTANSI HIJAU (STUDI FENOMENOLOGI)
No full textSustainability issues that have spread recently have also had an impact on the world of accounting. Previously, the company's annual financial reporting was the prima donna, but now it has been added with the presence of a settlement report as a response to this issue and provides consequences for the emergence of the green accounting concept. Green accounting develops from the basic philosophy that accountants must care about the environment and society. The development of accounting which had moved away from the focus on the social and environmental fields has created a problem because accounting is only limited to technical matters and becomes apathetic towards the conditions in the surrounding environment. Through the Tri Hita Karana phenomenological philosophy study method, researchers are trying to reveal how the concept of green accounting is based on values ​​derived from the teachings of Hinduism. Researchers analyzed data from informants by conducting interviews with experienced subjects in the field of green accounting and interviewing knowledge subjects from accountants, humanists and religionists. The selection of divided methods in order to reveal the values ​​of Hinduism in the concept of green accounting. The concept of green accounting with a phenomenological approach to the Tri Hita Karana philosophy includes 3 main aspects that influence green accounting motives, reporting, recording, summarizing, and recognition. The srada bhakti, yadnya and spiritual aspects are complemented by the green accounting concept which is intended to carry out as best as possible the social and environmental responsibility of an entity. The results of the green accounting concept through the phenomenological approach to the THK philosophy raises a more comprehensive epistemological face because it contains basic aspects that did not previously exist in the conventional green accounting conceptIsu keberlanjutan yang merebak akhir-akhir ini juga berdampak pada dunia akuntansi. Sebelumnya pelaporan keuangan tahunan perusahaan menjadi primadona, namun kini telah ditambah dengan adanya laporan penyelesaian sebagai respon atas permasalahan tersebut dan memberikan konsekuensi bagi munculnya konsep green accounting. Akuntansi hijau berkembang dari filosofi dasar bahwa akuntan harus peduli terhadap lingkungan dan masyarakat. Perkembangan akuntansi yang menjauh dari fokus pada bidang sosial dan lingkungan menimbulkan masalah karena akuntansi hanya sebatas pada hal-hal teknis dan menjadi apatis terhadap kondisi lingkungan sekitarnya. Melalui metode kajian filosofi fenomenologi Tri Hita Karana, peneliti mencoba mengungkap bagaimana konsep green accounting berdasarkan nilai-nilai yang bersumber dari ajaran agama Hindu. Peneliti menganalisis data dari informan dengan melakukan wawancara dengan subjek yang berpengalaman di bidang akuntansi hijau dan mewawancarai subjek pengetahuan dari akuntan, budayawan dan agamawan. Pemilihan metode terbagi dalam rangka mengungkap nilai-nilai Hindu dalam konsep green accounting. Konsep green accounting dengan pendekatan fenomenologi filosofi Tri Hita Karana meliputi 3 aspek utama yang mempengaruhi motif green accounting yaitu pelaporan, pencatatan, pengikhtisaran, dan pengakuan. Aspek srada bhakti, yadnya dan spiritual dilengkapi dengan konsep green accounting yang dimaksudkan untuk melaksanakan tanggung jawab sosial dan lingkungan suatu entitas dengan sebaik-baiknya. Hasil konsep green accounting melalui pendekatan fenomenologi filosofi THK memunculkan wajah epistemologis yang lebih komprehensif karena mengandung aspek-aspek dasar yang sebelumnya tidak ada pada konsep green accounting konvensional
PENGARUH RISIKO TERHADAP MINAT INVESTASI DENGAN PENGETAHUAN INVESTASI SEBAGAI MODERASI TERKAIT KASUS TRADING BINOMO DAN ROBOT TRADING : .
No full textThe public, particularly the younger generation, has recently become quite interested in the topic of investing in the capital market. Increased investment understanding must be weighed against the great interest in student investments. In relation to examples case of trading binomo and trading robots for undergraduate students , the goal of this study is to ascertain the impact of risk on investment interest using investing knowledge as a moderator. The study that follows employs quantitative methodologies and relies on secondary data from books, journals, and faculty or university records as well as primary data from surveys. Purposive sampling is a sampling method. The Slovin formula was used to calculate the sample size, and 100 responders were obtained. The following research data analysis method makes use of SPSS for Windows and is called moderated regression analysis (MRA). It follows that risk influences investing interest positively and significantly. The perception of risk on the investment interest of undergraduate students , can be moderated by investment knowledge.
Keywords: Risk, Investment Interest, Investment KnowledgeMasyarakat khususnya generasi muda akhir-akhir ini cukup tertarik dengan topik investasi di pasar modal. Peningkatan pemahaman investasi harus ditimbang dengan minat yang besar dalam investasi mahasiswa. Berkaitan dengan contoh kasus trading binomo dan robot trading untuk mahasiswa, penelitian ini bertujuan untuk mengetahui pengaruh risiko terhadap minat investasi dengan menggunakan pengetahuan investasi sebagai moderator. Studi selanjutnya menggunakan metodologi kuantitatif dan mengandalkan data sekunder dari buku, jurnal, dan catatan fakultas atau universitas serta data primer dari kuesioner. Purposive sampling adalah metode pengambilan sampel. Rumus Slovin digunakan untuk menghitung ukuran sampel, dan diperoleh 100 responden. Metode analisis data penelitian berikut ini menggunakan SPSS for Windows dan disebut sebagai analisis regresi termoderasi (MRA). Oleh karena itu, risiko mempengaruhi minat investasi secara positif dan signifikan. Persepsi risiko terhadap minat investasi mahasiswa dapat dimoderasi oleh pengetahuan investasi.
Kata Kunci: Risiko, Minat Investasi, Pengetahuan Investas
PENGARUH TATA KELOLA DAN KEPATUHAN SYARIAH TERHADAP KECURANGAN PADA BANK UMUM SYARIAH
No full textFraud is a fraud committed by a person or an organization who has known that the fraudulent act, or is more accurately said to take advantage of all work that has been trusted by the company for their personal interests. an act of fraud or error made by a person or entity who knows that such action may result in some unfavorable impact on other individuals or entities. Fraud can be carried out by various levels from the lower level to the top management. Internal and external parties will pay attention to several factors that influence fraud in the company, especially Islamic commercial banks. This study analyze and examine the effect of sharia governance and compliance on fraud. The population used in this study is Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) during the last five year period, namely 2017 to 2021. With a final sample of 40. The sampling method used in this study was using a purposive technique. sampling. The data analysis technique uses multiple regression analysis using the SPSS 26 program. The results of this study explain that Islamic governance, Islamic income ratios, zakat performance ratios have a positive effect on fraud. Meanwhile, the Islamic income ratio and Islamic investment ratio have no effect on fraud.Kecurangan adalah penipuan atau tindakan yang dilakukan oleh individu ataupun organisasi dengan kesadaran penuh terhadap aksi yang dijalankan dalam lini organisasi, guna memperoleh keuntungan dan kesempatan yang diberikan dalam pekerjaan yang telah diamanatkan oleh perusahaan. Adanya tindakan penipuan atau kecurangan yang dilakukan oleh seseorang atau badan tersebut bisa mengakibatkan dampak buruk bagi individu atau entitas lain. Kecurangan tersebut dapat dilakukan berbagai tingkatan mulai dari level bawah hingga pihak manajemen puncak. Sehingga dengan penelitian ini dapat menganalisis dan menguji pengaruh tata kelola dan kepatuhan syariah terhadap kecurangan. Populasi pada penelitian ini yaitu Bank Umum Syariah yang ada di Indonesia dan terdaftar di Otoritas Jasa Keuangan (OJK) periode 2017-2021, dengan memperoleh jumlah sampel akhir sebanyak 40. Metode pengambilan sampel yaitu menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi berganda dengan menggunakan program SPSS 26. Hasil dari penelitian ini menjelaskan bahwa tata kelola syariah, rasio pendapatan islam, rasio kinerja zakat berpengaruh positif terhadap kecurangan. Sedangkan untuk variabel rasio pendapatan islam dan rasio investasi islam tidak berpengaruh terhadap kecurangan
DETERMINANT OF GOOD CORPORATE GOVERNANCE AND FREE CASH FLOW EFFECT ON EARNING MANAGEMENT
No full textThe purpose of this study was to determine the effect of the size of the audit committee, the proportion of independent commissioners, institutional ownership, managerial ownership, and free cash flow either simultaneously or partially on earnings management. The data used are sources that already exist, both internal and external data and the data can be accessed via the internet and information publications. The data used is the financial statements of manufacturing companies for the 2018-2020 period. The data analysis method used multiple linear regression. The results showed that Institutional Ownership had a significant positive effect on Earnings Management, Free Cash Flow had a negative effect on Earnings Management. Meanwhile, the size of the audit committee, the proportion of independent commissioners, and managerial ownership have no effect on earnings managementTujuan Penelitian ini adalah untuk mengetahui Pengaruh Ukuran Komite Audit, Proporsi Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, dan Free Cash Flow baik secara simultan maupun parsial terhadap Manajemen Laba. Data yang digunakan adalah sumber yang telah ada baik data internal maupun eksternal dan data dapat diakses melalui internet dan publikasi informasi. Data yang digunakan yaitu laporan keuangan perusahaan manufaktur periode 2018-2020. Metode analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional berpengaruh positif secara signifikan terhadap Manajemen Laba, Free Cash Flow berpengaruh negatif terhadap Manajemen Laba. Sedangkan, Ukuran Komite Audit, Proporsi Dewan Komisaris Independen, dan Kepemilikan Manajerial tidak berpengaruh terhadap Manajemen Lab
THE IMPLEMENTATION OF INVENTORY CONTROL USING ECONOMIC ORDER QUANTITY METHOD IN IMPROVING THE COST EFFICIENCY OF RAW MATERIALS AND INVENTORY TURNOVER OF THE COMPANY (CASE STUDY IN PT HERLINAH CIPTA PRATAMA)
No full textInventory has an important role in the smooth production process of the company. Inventory control becomes necessary to do so that the company's operations run according to plan and operational costs can be minimized. This study focuses on knowing the cost efficiency of raw material inventory and inventory turnover at PT HerlinahCiptaPratama by using the Economic Order Quantity (EOQ) method so that the optimal order quantity and the right time in the procurement of raw material inventory can be known. The type of research used is descriptive quantitative with case study method. Sources of data used are primary data obtained through interviews and observations, and secondary data obtained through documentation from archives, records, and company reports. The results of this study indicate that the application of the Economic Order Quantity method in inventory control can increase the cost efficiency of the company's raw material inventory in 2018-2020. This cost efficiency is reflected in the total cost of inventory using the Economic Order Quantity method, which is lower than the total cost of the conventional method of inventory, thus indicating a savings in inventory costs. However, the application of the Economic Order Quantity method does not fully increase the inventory turnover value of all PT HerlinahCiptaPratama raw materials in 2018-2020 because the accumulation of purchases according to the EOQ method in a certain period is greater than the conventional method so that the ending inventory is higher
The PENGARUH MEKANISME KOMITE AUDIT TERHADAP INCOME SMOOTHING
No full textThis study aims to determine how the influence of the audit committee mechanism on income smoothing, where the audit committee mechanism is divided into four, namely the size of the audit committee, the independence of the audit committee, the expertise of the audit committee, and the number of audit committee meetings. Later this research is expected to provide input to companies to publish quality financial reports. The sample of this study uses LQ45 companies with a total of 114 observed companies. The results showed that the size and independence of the audit committee had a negative effect on income smoothing, while the expertise and number of audit committee meetings had not had a significant effect.Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh mekanisme komite audit terhadap income smoothinng, dimana mekanisme komite audit ini terbagi menjadi empat yaitu ukuran komite audit, independensi komite audit, keahlian komite audit, dan jumlah rapat komite audit. Nantinya peneliitian ini diharapkan dapat memberikan masukkan pada perusahaan untuk mempublikasikan laporan keuangan yang berkualitas. Sampel penelitian ini menggunakan perusahaan LQ45 dengan total 114 perusahaan amatan. Hasil penelitian menunjukkan bahwa ukuran dan independensi komite audit memberikan pengaruh negatif terhadapincome smoothing, sedangkan keahlian dan jumlah rapat komite audit belum dapat memberikan pengaruh yang signifikan