Jurnal REKSA Rekayasa Keuangan Syariah dan Audit

Published by Universitas Ahmad Dahlan
Print ISSN: 2089-6581
Publications
This research to determine differences in accounting students perceptions of the ethics financial shari’ah statement in accordance with SFAS No. 101. The analysis was based on respondents answers were obtained through questionnaires distributed at Private Colleges and Universities Public Islam. Population of this study is that accounting students are in Private Colleges and Universities Public Islam. This study uses purposive sampling method. Samples were taken from six semesters of accounting students and eight who have taken courses Accounting Theory. To test the validity of the data used Pearson correlation, to test the reliability of the data used Cronbach Alpha while the data used to test the normality Kolmogorov-Smirnov, and the data used to test for differences Independent samples t-test. The results are hypothesis 1, hypothesis 2, hypothesis 4, and 5 are acceptable hypothesis that there are differences in the perception of earnings management, misstatements in the financial statements, cost-benefit, and responsibility to the users of financial statements Shariah between accounting students at university Private Higher Islam and Higher Education General. And hypothesis 3 was rejected, ie there is no difference between the perceptions of disclosure of accounting students in Private Colleges and Universities Public Islam.
 
Islamic Bank or that is widely knew as sharia Bank has been growth significantly in Indonesia. However, it has not been distributed to all society. Then the existing of BMT is able to reach the middle lower society. The accounting standard that based on the sharia principles is the key system on the bank or the sharia principles is the key system on the bank or the sharia finance institution. The application of PSAK sharia has been the obligatory in this institution due to the significant growth of this finance industry. PSAK related to mudharabah and musyarakah is defined in PSAK No.105 regarding musyarakah accounting. The research objective of this research was to examine the accounting treatment over the mudharabah and musyarakah transaction on the BMT Dana Insani, to compare the differences of the concordance between mudharabah accounting transaction treatment on the BMT with the provision of PSAK No.105 and to compare the difference of the concordance between musyarakah accounting treatment on the BMT with the provision of PSAK No.106. Mudharabah and musyarakah would be proxy by including recognition, measurement, disclosure and presentation. The object of the research was BMT Dana Insani. Meanwhile the data being applied were the primary data and secondary data. The data collecting technique were interview and documentation. The analysis data method were carried out with the qualitative descriptive then being analyzed applying the comparative data, that is by comparing between the mudharabah and musyarakah transaction treatment on BMT Dana Insani with the provision of PSAK. The result of the research can be concluded that the application of the mudharabah and musyarakah accounting transaction treatment on the BMT Dana Insani, generally, has been in conformity with the PSAK No.105 regarding to the recognition, measurement, disclosure, and presentation. However, there were some transaction that the recording has not been confirmed with the provision of PSAK No.105 and 106.
 
The allocation of capital expenditure especially on infrastructure expenditure on local financial budget, is very important, because it can increasing public service. The increase of public service will also increase the own revenues. The increase ot own revenues will endorse the economic productivity. Local goverment also needs transfer fund from the central goverment, for development. It means that capital expenditure is depends on own revenues and transfer fund.Capital expenditure partially used to funding maintenance expenditure. It means the policy of local goverment on the spending of capital expenditure will effects on maintenance expenditure. The research aimed to see the effect of resource of revenues that consist of own revenues and transfer fund to capital expenditure, and the effect of capital expenditure to maintenance expenditure in regions/municipals in Central Java and Yogyakarta province.The result shows that own revenue is effecting the capital expenditure, but transfer fund is not effected by the capital expenditure, the capital expenditure is effecting the maintenance expenditure.
 
This research attempts to influence the inflation growth, the oil price dow jones industrial average to Composite Stock Price Index which is registred in indonesian stock exchange in the period of 2007-2011. The population in this research was the whole index in indonesian stock exchange (ISE). The sample was taken based on sampling purpodive. The data analysis technique used double linier regression. The dependent variable in this research was the growth of Composite Stock Price Index, while the independent variable was the inflation growth, the oil price and dow jones industrial average. The results of this research showed that the almost dependent variable used had effects for the growth of Composite Stock Price Index. The inflation rate growth variable did not have effects on Composite Stock Price Index growth, while the oil price rate variable and dow jones industrial average had effects on Composite Stock Price Index growth. Simultaneously, the independent variables examinedhere had effects on Composite Stock Price Index growth.
 
The purpose of this study was to determine how the effect of financial performance on the disclosure of corporate social responsibility (CSR). In this study the company's financial performance is measured using return on asset (ROA), net profit margin (NPM), current ratio (CR), debt to equity ratio (DER), and inventory turnover (INTO). The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report ie companies listed in the Jakarta Islamic Index on the Stock Exchange in the year 2008-2012. Samples were taken by using purposive sampling method and sample selection criteria. The samples used were 38 companies. Based on the results of tests performed by t test NPM and INTO variables significantly influence variable CSR disclosure. While going through the t test can be seen that the variable ROA, CR, and DER no significant effect on CSR disclosure. While based on simultaneous test (F test) ROA, NPM, CR, DER, and INTO simultaneously having an influence on CSR disclosure. R2 is the magnitude of 0.206. This suggests that the major effect of the independent variables are ROA, NPM, CR, DER and INTO the dependent variable is CSR disclosure can be explained by the model equations by 20.6% while the remaining 79.4% is influenced by other factors beyond research.
 
This research aims to analyse the influence of the ratio of profitability and economic value added (EVA) company shares in return for the period 2008-2012 LQ 45. Data obtained from icmd and stock prices publication with a period of 2008-2012 .This research is a population of 45 companies and the total sample as many as 12 companies with sampling purposive past the stage. Dependent variable used in research is return stock, while the independent variable in the research is the ratio of profitability consisting of return on investment (ROI), net profit margin (NPM), gross profit margin ( gpm ) , earnings per share (EPS), and economic value added (EVA). Research result indicates that in the f roi, said the independent variable npm, gpm, eps, the yield on the first day, and eve three days before, and dd-4, influential jointly on the dependent variable (shares) and return on the first day because of return (0,032) H-3 ( 0,008 ) and H-4 ( 0,045 ) have a significance & it; 0.05.While this suggests that roi t have influence on the yield on the yield H+ 1 first day, and three days before, npm have influence on H-4 shares in return, return gpm have influence on the yield on the stocks return H+ 2 eps has an effect on the yield on the stocks return h and eva have influence on the yield on H-3 and H-2 of return
 
Islamic banks have the same functionality conventional banks as intermediaries of financial services (financial intermediary), has a fundamental duty to collect funds from the public and channeled back to the community in the form of financing facilities. Fund raising is done through savings and investments such, wadiah deposits, savings and time deposits. The distribution of funds is done with some kind of contract as, murabahah, istishna, mudharabah, musyarakah, ijarah, and salam. The purpose of this research is to determine the effect of Third party funds (DPK), profit margin, wadiah certificate of Indonesian Bank (SWBI), return on assets (ROA), and non performing financing (NPF) to murabahah financing. Object in the reserach is Bank Syariah Mandiri and Bank Muamalat Indonesia period 2009-2013. The result of analysis showed by simultan DPK, profit margin, SWBI, ROA, and NPF effect to murabahah financing. Predictive ability of the five variables to financing is 98.7% which is indicated by the amount of adjusted R2 and the rest is influenced by other variables. DPK, and ROA partially positive effect to murabahah financing. SWBI negatively affect to murabahah financing. The profit margin is not a positive influence to murabahah financing and NPF does not negative affect to murabahah financing.
 
The purpose of this study is to assess bankruptcy prediction in the National Private Banks Foreign Exchange listed in Indonesian Stock Exchange. This study uses the size of liquidity ratio of working capital to total assets. This study uses the find were the purposive sampling. The population in this study is the National Private Commercial Bank Foreign Exchange listed on the Indonesian Stock Exchange during the period of the study, namely between 2010 until 2013. The sample amounted to 21 banks during the 4 years that have been selected based on specific criteria. Based on the results of the analysis carried out stating that the National Private Commercial Bank Foreign Exchange listed in Indonesian Stock Exchange in 2010 there were 29 % of banks that are insolvent, 71 % of banks that are in the gray area, and no banks that are in not bankruptcy predictions. In 2011 29 % of banks that are insolvent, 67 % of banks that are in the gray area and 5 % are located on the banks not bankruptcy prediction. In 2012 29 % of banks that are insolvent, 67 % of banks that are in the gray area, and 5 % of banks that are in the prediction of the bank is not bankrup. In 2013 29 % of banks that are in bankruptcy prediction, 71 % of banks that are in the gray area, and there are no banks that are in not bankruptcy predictions. There is no difference in Z-score on bankruptcy prediction National Private Banks Foreign Exchange Listed in Indonesian Stock Exchange between 2010, 2011, 2012, and 2013.
 
The dividend payout ratio determines the amount of profit divided into cash dividends and retained earnings as a source of funding. This ratio shows the percentage of company earnings paid to the company's common shareholders in the form of cash dividends. This research was conducted at manufacturing companies listed on BEI. The technique of determining the sample in this study using purposive sampling method. The type of data used is secondary data derived from annual financial statements. Data collection techniques used are documentation techniques. Manufacturing companies listed on the Stock Exchange from 2012-2015 amounted to 143, while companies that fit the criteria in this study as many as 21 companies or 15%. Data analysis technique used multiple linear regression analysis. The result of hypothesis testing from this research shows that firm size and return on assets influence to dividend payout ratio while cash position, ownership, free cash flow, investment opportunity set does not affect dividend payout ratio.
 
Analysis of Financial Performance based on Economic Value Added (EVA) and Financial Value Added (FVA) (Case Study at PT. Nippon Indosari Corpindo Tbk in 2014-2018). Bachelor’s Degree Program in Management, Faculty of Economics, State University of Gorontalo. The principal sepervisior is Lanto Miriatin Amali, S. Sos., M.Si., and the co-supervisor is Meriyana Frsansissca Dungga, SE, MM. The research objective was to find out the financial performance of company based on analysis Economic Value Added (EVA) and Financial Value Added (FVA) from 2014 to 2018 at PT. Nippon Indosari Corpindo Tbk. The research data were obtained through financial statement in Indonesia Stock Exchange in form of company’s annual statement. The research data were secondary data. The research method used quantitative descriptive. The research sample focused on PT. Nippon Indosari Corpindo Tbk at Indonesia Stock Exchange (IDX). The research finding indicated that the result of calculation from economic value added (EVA) and Financial Value Added (FVA) at PT. Nippon Indosari Corindo Tbk listed in Indonesia Stock Exchange (IDX) fluctuated or limit of economic value added and limit of financial value added were dynamic expriencing movement although the condition of value was dynamic (up-down). Yet the average value of both was > 0 (positive) so that it was assumed to have been able to create economic value added and financial value added.
 
This study aims to determine the effect of work environment, work culture, work motivation, job satisfaction, work discipline, and work stress on employee performance. This type of research is quantitative research. The research sample was 63 employees of PT. Hasjrat Abadi Palu. The results of regression analysis show that the work environment, work culture, job satisfaction, and job stress partially have a positive and significant effect on employee performance. Meanwhile, work motivation and work discipline do not have a significant effect on employee performance. The results can be used as a source of information in determining company policies to improve employee performance. In addition, these findings can be used as a reference for further research interested in discussing employee performance.
 
This study aims to examine the influence of user participation, user personal techniques, training and education as well as management support on the performance of accounting information systems at PT. BPR Shinta Putra Pengasih. The samples in this study were all employees of PT. BPR Shinta Putra Pengasih working section of marketing, human resources, planning, administration and reporting, and the public. The sample selection was based on purposive sampling by distributing questionnaires. The analysis model used is multiple linear regression. The results show that management support and training and education programs for employees does not affect the performance of accounting information systems, in this case can be seen at a significance level above 0.05 is equal to 0.407 and 0.126. While the personal techniques and user participation affect the performance of accounting information systems, it can be seen from the significant value for the variable and value engineering 0,045 personal significance for variable user participation 0.016. That means the value of the personal significance of variables technique and user participation below 0.05. So the higher the personal techniques and user participation, then the information system performance will increase.
 
This study investigated factors determining students' performance in the Introductory Accounting classes. It was carried out using a mixed-method approach. Three research hypotheses based on the results of prior studies were tested using regression analysis. Additionally, a qualitative approach using thematic analysis was used to identify factors influencing students' performance. The study involved 90 students who were selected using the purposive sampling method. Secondary data related to those students were gathered through a documentation procedure, whereas primary data were obtained through interviews and observation involving those sample students. The results of the quantitative analysis showed that motivation had a positive impact on students' performance in Introductory Accounting classes. It was also observed that female students had better performance than male students. However, this study did not find accounting educational background as a significant variable in determining students' performance. For the thematic analysis, the study observed nine factors influencing the students' performance in Introductory Accounting classes. Those factors were related to lecturers, learning method, classroom, family background, references, assignments, tutor, and group study. This study contributes to the upward literature in accounting education. It also provides an insight for the Accounting Study Program in higher education institutions in designing accounting curricula, for lecturers in designing learning processes, and for accounting students in understanding the determinants of their performance.
 
Many studies suggest that personality factors determining the entrepreneurship intentions. On the other hand, entrepreneurship education is one way to increase student entrepreneurship intentions. Another personality factor that can improve student entrepreneurship intention is risk-taking propensity and locus of control. The purpose of this study is to find empirical evidence about the influence of personality factors as seen from education entrepreneurship, risktaking propensity, and locus of control on entrepreneurial intentions of students of the Faculty of Economics of Accounting Studies Program University of Ahmad Dahlan Yogyakarta. The data used are primary data where the sample was taken based on purposive sampling as many as 100 students of Accounting Ahmad Dahlan University Yogyakarta. Regression analysis was used to test research hypotheses with the help of SPSS 16. Research results showed that entrepreneurship education and locus of control affect the entrepreneurial intention, while the trend did not affect the risk-taking entrepreneurial intentions. Based simultaneous test (F test) variables entrepreneurship education, risk taking propensity, locus of control and influence on entrepreneurial intentions.
 
Effect of entrepreneurship education has been considered as one of the important factors to grow and develop interest in entrepreneurship among students. With the influence of entrepreneurship education, required an understanding of how to foster young entrepreneur potential while still in college. Several previous studies mention that the student interest in entrepreneurship is the source for the birth of future entrepreneurs. The researchers using purposive sampling. The samples used in this study were 45 students majoring in Accounting active in the UAD (Ahmad Dahlan University), class of 2009 who have followed the entrepreneurship courses given, and active semester 2013/2014. Source of data obtained from questionnaires, and then analyzed using analysis techniques using multiple linear analysis techniques and tested with the F test and t test. From the test results we concluded that the resulting regression analysis to determine the effect of motivation on student interest in accounting for entrepreneurship, and entrepreneurship does not affect the mental accounting student interest in UAD for entrepreneurship.
 
Pelaporan berbasis akrual bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi, dan pencapaian tujuan. Dengan pelaporan berbasis akrual, posisi keuangan pemerintah daerah dan perubahannya serta bagaimana pemerintah daerah mendanai kegiatannya dapat diidentifikasi dan diukur secara tepat. Penelitian ini bertujuan untuk mengeksplorasi manfaat akuntansi akrual. Terdapat lima indikator yang digunakan untuk menilai tingkat manfaat yaitu penilaian kinerja, pelayanan publik, kebutuhan arus kas, alokasi sumber daya, dan kewajiban akuntabilitas. Masih sedikit literatur yang menjelaskan tentang manfaat informasi akrual di Pemerintah Indonesia. Hal itu dikarenakan kewajiban pelaksanaan akuntansi akrual baru berlaku untuk periode pelaporan 2015. Oleh karena itu penelitian ini bertujuan mengeksplorasi manfaat akuntansi akrual pada internal pemerintah. Selain itu, tujuan penelitian ini juga untuk mengetahui manfaat akun-akun akrual terhadap kinerja pemerintah. Responden yang digunakan pada penelitian ini sejumlah 80 orang yaitu sekretaris dan kepala sub bagian keuangan yang ada pada 40 SKPD/OPD pada Pemerintah Daerah Daerah Istimewa Yogyakarta. Penelitian dilakukan dengan memberikan kuesioner yang berisi pertanyaan dengan jawaban skala likert 1-5 atau pada kategori paling rendah sangat tidak bermanfaat dan pada kategori paling tinggi sangat bermanfaat. Penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa akuntansi akrual bermanfaat berdasarkan penilaian terhadap lima indikator yang terdapat pada penelitian ini.
 
The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, futhermore the results of the second hypothesis that leadership style does not also affect the performance of auditors. However, the results of the third hypothesis is the organizational commitment affect the performance of auditors but the results of the fourth hypothesis is accountability does not affect the performance of auditors. The results of this study should be able to provide additional information and material for relevant literature in the future.
 
The purpose of this research examines for the influences of professional commitment, organizational commitment, and organization culture to the satisfaction of work. The population of this research are the educationalist accountants (the lecturers who have an accountant professional’s degree) from some of universities in Yogyakarta. This research takes samples by using quizioner. The technique of sample’s taking use purposive sampling for the population that has been chosen with responden’s requirement based on those requirement, there are 45 respondents as the sample from 7 universitas in Yogyakarta. Based on the result of analysis, it could be cocluded that the professional commitment and organizational commitment do not give influence to the work;s satisfaction of educatinalist accountants. Otherwise, the organization culture give influence to the work’s satisfaction of educationalist accountants.
 
Public accountant offices have been known of the high level of staff turnover, generally to the new staffs. The turnover level should be decreased work in order to the company has had a change to get the benefit of the work improvement of the staffs. The research aims to test the influence of role conflict, work stress, locus of control, organizational commitment toward the turnover intention on public accountant staffs. The population of the research was public accountants who are working at public accountant offices in Central Java and DIY. The research took the sample using questionnaires. The sampling technique is purposive sampling to the population that was taken by respondent criteria. Based on the criteria, it was obtained that the number of sample was 55 respondents from 13 public accountant offices in Central Java and DIY. The data analysis method is using multiple regression test. The result of analysis showed that the role conflict and the work stress do not give influence toward the turnover intention. However, the locus of control and the organizational commitment give influence toward the turnover intention.
 
Accounting information useful for measuring and communicating information a finance company that desperately needs the management in the formulation of various decisions made to solve the problems faced by. This study attempts to get a clear on the influence of accounting information to successful smes craftsman the skin on bantul. The research is research quantitative with method the sample used is purposive sampling. The kind of data that used was the data primary. Data processing done using the tools spss 19 to technique regression analysis linear multiple. This research result indicates that information accounting simultaneously influential to successful smes. Variable financial report in partial do not affect. While planning effective, decision-making, the determination of hpp, and the determination of the selling price influential to successful smes. The result of this research also suggested that variable an independent in this study can influence the success of smes of 52 %, the rest influenced by a factor of other than this research.
 
Professional education is organized additional education after studying Strata one with intent to obtain a degree accountant, which aims to produce graduates who master the skill of the accounting profession and provide professional accounting competence. The main causes of accounting graduate students want to go to the Accounting Profession (PPAK) due to the various motivations they have. The purpose of this research is to investigate the influence of skills, knowledge, and characteristics of students interest in accounting for the accounting profession was educated at the University of Ahmad Dahlan Yogyakarta. Samples taken in this study using purposive sampling of students majoring in accounting semester V and VII, which already took a course auditing. The sample in this study 137 respondents Ahmad Dahlan University students. Variable are of interest to accounting students studying accountancy profession, skill, knowledge, and characteristics. Analysis using multiple regression analysis technique. Results of multiple regression analysis shows the level of the coefficient of determination (adjusted R2) of 0.050. This is the high percentage of variable skill, knowledge, and characteristics in explaining the variables of interest to accounting students studying accountancy profession at 5% and the remaining 95% is explained by variables or other factors outside the study. Based on the regression F test to prove that there skiil influence, knowledge, and characteristics significantly to the interest of students studying accounting for the accounting profession is shown by the F probability value <α (0.05). Testing individuals (t test on regression) provide empirical evidence that the skills and knowledge that do not affect the interest of students to study accountancy profession dedicated to the probability value t> α (0.05), whereas only characteristics affect student interest in accounting for studying the accounting profession is shown by the probability value t> α (0.05).
 
The purpose of this study is to find the application of accounting accountability in performance evaluation of based on the regulation of health assessment cooperativesf. Aspects assessment health cooperatives that used in the capital are aspects, management aspects of, aspects growth and independence. The data used in research it will be reports on the results of members meetings annual from 2012 until the year of 2014.metoda used an author in this research is method descriptive. The research results show that the implementation of accounting accountability in performance evaluation of based on the regulation cooperatives and smes minister no.14 2009 on the capital 2012 categorized good criteria healthy weight value 35,91 34,28-42,85, 2013 categorized pretty good with criteria pretty healthy value 30,78bobot 25,71-34,28dan in 2014 categorized good criteria sehatnilai 34,28 34,28-42,85 weight.Performance evaluation of management aspects of in 2012 and last until 2014 categorized good criteria healthy weight value 34,98 34,28-42,85.While assessment performance aspects independence and growth in 2012 categorized not very nice criteria were very unhealthy value 6.24 0-8,57 weight.In 2013 and 2014 categorized less than good criteria unhealthy value 23,54 with weights 17,14-25,71.
 
The level of student understanding of accounting is not only measured by the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable.
 
Perbandingan perlakuan akuntansi pada pembiayaan mudharabah
This study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the recognition, measurement, presentation, and disclosure. This research is qualitative research with a descriptive approach. The research object used is BMT Batik Mataram. The data collection techniques used are interviews and document review. The data analysis technique used is descriptive qualitative analysis, namely by analyzing the suitability of murabahah, mudharabah, and musyarakah financing transactions at BMT Batik Mataram with PSAK. Based on the study results, it is concluded that the accounting practices for murabahah, mudharabah and musyarakah financing transactions at BMT Batik Mataram are generally in accordance with PSAK 102, PSAK 105, and PSAK 106. However, BMT Batik Mataram is still not fully following PSAK No. 102 since it still imposes fines when there is a delay in instalments.
 
Learning behavior, emotional intelligence and self-efficacy is a trait that is on the individual in achieving success. This research study repair Marita et al (2007), in his research stated behavioral variables affect learning and emotional intelligence to the stress of college. This study adds efficacy variables influencing stress in college. This research was conducted with the aim of analyzing whether there is influence learning behavior, emotional intelligence and self-efficacy accounting students against college stress. This study is a survey research on accounting students in Yogyakarta Special Region. The population in this study were students in accounting at the University of DIY and using convenience sampling sample criteria. In this study, using a sample of 294 students. Analysis of the indigenous is used factor analysis, multiple regression, F-test and t-test. The results showed behavioral variables studied, emotional intelligence and selfefficacy variables affect the college stress.
 
This research aims to understand the influence of the capacity of human resources, the utilization of information technology, internal control and accounting on the value of information reporting local government finance. Of respondents in this research is the head and staff the subsection accounting and finance at penatausahaan skpd magelang city of central java province. The number of respondents in this research is 65. Data collection done by means of spreading the questionnaire directly to the secretariat skpd magelang city. The technique of analysis of data using linear regression analysis double. The result of testing on each of the independent variable shows that the capacity of human resources have influence on the information the government financial reporting magelang the city. While the use of information technology and control of internal accounting have no influence on the information the government financial reporting Magelang city
 
This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel. The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters. It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.
 
Footwear business activities in Cibaduyut, Bandung City are supported by various factors, such as entrepreneurial spirit, facilities, marketing, raw material procurement and capital procurement. This research is a qualitative research with data analysis through triangulation. The purpose of this study is mainly to find out the role of Fintech as one of the financial institutions that support in the field of business capital, especially micro-businesses such as Cibaduyut footwear, one of SME in Bandung City. The results of the study show that the Cibaduyut footwear industry is greatly helped by the existence of this Fintech although in the implementation still faces several obstacles, especially those concerning the knowledge and facilities to support these activities.
 
Zmart program is a micro retail shop empowerment program using zakat funds to alleviate poverty, especially in urban areas. This research examines the impact of Zmart program on poverty alleviation and women empowerment. The general poverty indicators based on poverty line and had kifayah standard show that the number of poverty decreases after Zmart intervention. In addition, the impact of Zmart also measured using BAZNAS Prosperity Index (BPI) with a score of 0.68, meaning Zmart has a good impact on its recipient. The Gender Development Index (GDI) in the Zmart program shows an increasing value from 75.97 to 139.32. It means that there is significant emancipation for the female group compared to the male group in the program. These results show that the Zmart program favorably empowers women as it is shown that the GDI value exceeds 100 points.
 
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This research explains the problem whether the used of zakat funds against Badan Amil Zakat and Lembaga Amil Zakat in Yogyakarta have effect toward society empowerment. This research aim is to obtain empirical evidence of the effect of using zakat fund in Badan Amil Zakat and Lembaga Amil Zakat in Yogyakarta. The data used in this research is primary data. The sampling technique is purposive sampling. Whereas, the method used to gather data is interview and questionnaire. The data were analyzed using validity test, reliability test, classical assumption test and regression test. The result of this research were processed usig SPSS program version 16 for windows indicate the effect of using zakat funds towards society empowerment. It obtained Y =20,089 + 1,294 Y as regression equation. Based on regression equation, the independent variable will change 1,294 for each change in unit of independent variable. In the conclusion, the variable of used zakat fund has an effect toward society empowerment.
 
The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.
 
This research aims to identify the effect of key success factors (KSFs) of scrap metal buying-selling industry in Kuin Cerucuk Village Banjarmasin and value chain activities to the competitive advantage of UD. Multi Baja. The population in this study are the UD. Multi Baja Kuin Cerucuk Village Banjarmasin. The sampling technique used is the census method which means that all members of the population are used as samples. The secondary and primary data analyzed are company profiles, value chain, industry analysis and competitive advantage. The results shows that the company value chain activities is the source of competitive advantage which contained in the activities of the company such as, logistics activities cost drivers, operations, company infrastructure, marketing and sales. The key success factors (KSFs) of the industry consist of: economies of scale in the form of product attributes, distribution channels and working capital capabilities are influencing the competitive advantage of the industry. While human resources and technology have moderate influence. This competitive advantage is obtained from the implementation of a low cost strategy and integrated differentiation.
 
The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange. Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences. The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.
 
This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014.
 
According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3 is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %, it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually. The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .
 
The purpose of the research is to analyze the behavior of tax compliance of corporate taxpayers, particularly large industrial manufacturing company that exists through out Daerah Istimewa Yogyakarta, represented by professional tax who work at the company. The results of this study indicate that: (1) the strength or weakness of a professional tax attitude does not affect the level of tax compliance in a corporate entity, (2) subjective norm has no effect on the level of corporate tax compliance, (3) strong or weak moral obligation of professional tax does not affect the level of tax compliance in a corporate entity, (4) the strength or weakness of a professional tax intention to behave not affect the level of tax compliance in a corporate entity, (5) the company 's financial condition does not affect the level of corporate tax compliance, (6) large or a small facility of company where professional tax work does not affect the level of tax compliance from a corporate entity, (7) organizational climate where professional tax work affects the level of tax compliance from a corporate entity. This study also represents that professional tax do not greatly affect the level of tax compliance in the corporate taxpayers large manufacturing company in Daerah Istimewa Yogyakarta.
 
The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010.
 
The main purpose of this research is to examine the inflence of performance expactation of business and social factor, factor the suitability of assigments of interest utilizing information system and test the influence of conditions that facilitate user and system utilization onformation of interest in the use of information system has brought a very fundamental changes for the organization whether private or public organizations. Therefore, information system become very important in determining competitiveness and the ability of the company to improve business performance in the future. Population in this research in Goverment employees Bantul Regency. The technique to gather sample is judgmental technique (purposive). Data collected by using a questionnaire. 146 questionnaire returned from 200 sent and only 115 that can be processed. Data analysis was done using regression technique. The yhpothesis of this research was tested by using a two-equation of regression. The results of this research show thaat performance expectations, expectations of business, social factors, and the suitability of the tasks affect the interest of the utilization of information systems. The conditions that facilitate user do not affect the use of the system of information and interest of the utilization of information systems affect the use of system information.
 
This study aims to examine whether financial ratios have an influence on financial distress. The dependent variable in this study is financial distress which is measured using a dummy variable. The independent variables in this study are CAR, NPL, ROA, ROE and capital structure. In addition, this study also uses the Altman model to determine the level of bankruptcy in banks This study also uses dummy variables to find out which banks are healthy and unhealthy. Hypothesis testing of this study was carried out using logistic regression analysis. This study provides statistical results that show that the CAR has a negative and significant effect on financial distress, ROA has a negative and significant effect on financial distress and the capital structure has a positive and significant effect on financial distress. Whereas NPL and ROE do not have an influence on financial distress.
 
A change in the characteristics of the traditional budget to budget performance requires legislators to understand the changes. This causes the function of members of parlement to be very important in the process of preparation, approval, and oversight the budget. Independent variable are knowledge of local legislators about the budget. Dependent variable is local financial control. Moderating variable are public participation and public policy transparancy.Respondents in this study are legislative assembly at regency and city of Bima, Nusa Tenggara Barat Province. The data was collected by the survey. Data analysis techniques using simple linear regression and using moderated regression analysis. The result of this study indicated that first, knowledge of the legislators about the budget have effect to the local financial control. Second, public participation able to moderate the effect of participation in knowledge of legislators about the budget to the local financial control. Third, the transparency of public policy able to moderate the effect of knowledge of legislators about the budget to the local financial control.
 
This research is aimed to examine the effect of budget arragement participation, organization culture and leadership style toward local goverment officials performance, with organization commitment as moderating variable on local government of Temanggung. Budget is an effective short tem arrangement, high scale of budget arragement participation,organization culture and leadership style toward local goverment officials performance, and organization commitmen can support budget run well. Populations in this research are local government officials in SKPD Temanggung. Object in this research are head of division, division head, sub-division head and section head, data collection methode in this research with survei and questionaire. Data analysis technique used in this research are double linier regression and moderated regression analysis. The results of this research show that budget arrangement participation and leadership style influence the local government performance, organization commitment can moderate organization culture effect and leadership style toward local government performance, but it can not moderate budget arrangement participation effect toward local government officials performance.
 
This study aims to determine the effect of budgetary participation on managerial performance with decentralization, leadership style, and motivation as moderating variables. Primary data from 36 respondents consisting of hotel manager, heads of divisions and employees were obtained through direct survey from one hotel in Yogyakarta. Regression analysis were run four times to test four hypotheses. The results shows that only decentralization variable was found as moderating variable in strengthening the effect of budgetary participation on managerial performance.
 
This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment.
 
This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict.
 
This study examines the effect of obedience pressure and internal audit function on fraudulent financial reporting behavior. Realities and previous studies have shown the strong effect of obedience pressure on fraudulent financial reporting behavior. However, few studies that examine mitigation strategies on that effect. This study proposes internal audit function to mitigate the effect of obedience pressure on fraudulent financial reporting behavior. This study uses experimental design 2x2 between subjects with students as surrogate. Hypothesis were tested by using ANOVA test. The results of study show that obedience pressure effect fraudulent financial reporting behavior and the effect is not able to be mitigated by using internal audit.
 
Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion
 
The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.
 
This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.
 
Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will inflence market reaction towards the lengthy information. It will also the level of uncertainly based on the published information in the auditor’s financial. Statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are profitability, company size, and the size of the public accountant. The population of the study is the trading companies registered in Indonesian Stock Exchange in the period 2006-2010. Sampling technique employed in this study is the purposive sampling with the total sample of 23 companies. The result of the study shows that the profitability, company size, and the size of the public accountant have significant influence towards audit delay.
 
Top-cited authors
Ahmad Badawi
  • Universitas Mercu Buana
Lucky Nugroho
  • Universitas Mercu Buana
Nurul Hidayah
  • Universitas Mercu Buana
Alia Ariesanti
  • Ahmad Dahlan University
Wenny Ginting
  • Universitas Prima Indonesia (UNPRI)