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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
TAMA, ANNAFI INDRA
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Economics, Econometrics & Finance

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KAJIAN KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM DAERAH SEBAGAI BADAN LAYANAN UMUM DAERAH Tama, Annafi Indra
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 12 No 2 (2018): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.753 KB) | DOI: 10.33558/optimal.v12i2.1686

Abstract

Penelitian ini bertujuan untuk melakukan kajian terhadap kemandirian keuangan setelah ditetapkan sebagai Badan Layanan Umum Daerah (BLUD) dan mengkaji pengaruhnya terhadap kualitas pelayanan. Hipotesis dalam penelitian ini adalah adanya suatu kemajuan kemandirian keuangan setalah ditetapkan sebagai BLUD dan kualitas pelayanan semakin baik pula. Objek penelitian ini adalah Laporan keuangan rumah sakit umum daerah Kota Bekasi dan laporan akuntabilitas dan kinerja instansi pemerintah serta dokumen lainnya. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif  non eksperimen. Hasil penelitian ini menunjukkan bahwa kemandirian keuangan rumah sakit semakin baik dari tahun ketahun setelah ditetapkan sebagai badan layanan umum daerah pada tahun 2009, dari hasil penelitian diperoleh rata-rata nilai kemandirian yaitu sebasar 435,62% dengan kategori delegatif. Mulai dari tahun 2009 sampai dengan 2016 pada penelitian ini tingkat kemandirian keuangan rumah sakit berada pada nilai > 100% yang masuk kedalam kategori delegatif artinya tidak adanya campur tangan sama sekali yang dilakukan oleh pemerintah.
PENGARUH REALISASI PENDAPATAN PAJAK DAERAH DAN PENDAPATAN RETRIBUSI TERHADAP TINGKAT PENGANGGURAN DENGAN DIMODERASI OLEH BELANJA MODAL TAMA, ANNAFI INDRA
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.418 KB)

Abstract

This research aims to find out about the effect of the realization of local tax and levies revenues to the unemployment and moderated by capital expenditure in 33 provinces in Indonesia. Audited Financial statement of 33 Province for period 2013 to 2015 are used in this research. Using moderated regression analysis, the results showed only levies are a significant negative effect to the unemployment while local taxes and capital expenditure has no effect to unemployment. Capital spending could not moderate the effect of local taxes and levies to unemployment.
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, PERSEPSI KENYAMANAN, NORMA SUBJEKTIF DAN KEPERCAYAAN TERHADAP MINAT MENGGUNAKAN ELECTRONIC COMMERCE MONICA, NINA; TAMA, ANNAFI INDRA
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.475 KB)

Abstract

This study aims to determine the effect of perceive of usefullnes, perceived ease of use, convenience perception, subjective norms and beliefs to the interest of using electronic commerce in UNISMA students. This research using PLS (Partial Least Square) data analysis technique, with 88 respondents. The results indicate that perceived of usefullness, convenience perception, and beliefs have positif and significant effect to the interest of using e-commerce. Otherwise, perceived ease of use, and subjective norms have no effect.
HUBUNGAN PROFITABILITAS DENGAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tama, Annafi Indra
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.059 KB) | DOI: 10.33558/jrak.v6i1.830

Abstract

This research is to know whether there are a relationship profitability with audit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX) or not. Test of analysis condition performed with test of estimated normality error Y on X with Liliefors test which resulted in Lcal(0,1516) < L(0,1517) it?s showed that data was normally distributed.Hypothesis test started with looking for simple regression which in this study yielded in ?= 96,11 - table 47,0603X. Test regression linierity resulted in Fcal (4,35) > F (4,17) it?s showed a linear regression model. Calculation from Pearson?s product moment correlation coefficient revealed that rtable = -0,3559 meant there was a negative correlation between profitability and audit delay. Calculation of correlation coefisient significance resulted t cal (-2,086) > t table xy (1,697) meant that correlation between profitability and audit delay is significantwhile test of determination coeficient revealed 12,67% profitability affect audit delay. Therefore, the study concluded there was a negative significant correlation between profitabilityandaudit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX)
PERSPEKTIF VALUE FOR MONEY DALAM PENGUKURAN KINERJA PERANGKAT DAERAH Tama, Annafi Indra
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.231 KB) | DOI: 10.33558/jrak.v8i2.940

Abstract

The purpose of this research is to know the performance of West Java Provincial Food Security Agency with value for money approach (VFM), that is 3E measurement (economical, efficiency, and effectiveness). The results of the research show that the economic level during 2013, 2014 and 2015 has increased by 102.27%, but the increase that makes the ratio does not meet the economic standard value for money. Efficiency levels during 2013, 2014 and 2015 continue to increase in economic value, the ratio is below 100% so that for efficiency ratios do not meet the standard efesien value for money. Effectiveness ratios during 2013, 2014 and 2015 with a> 100% assessment indicating that the Regional Food Security Agency of West Java Province has been effective in providing services to the community. Effectiveness ratio in 2013 and 2014 has effectiveness value> 100% but in 2015 decreased to 97,48% but still effective categorized, but still needed existence of improvement of service so that effectiveness of West Java Provincial Food Security Agency achieved better.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN APBD KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 Tama, Annafi Indra
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.387 KB)

Abstract

This study aims to find out about the comparison of districts financial performance indicators in Indonesia and to determine whether there are differences in that before and after implementation of Law No.28/2009. In thisstudy, financial performance are valued by indicators of independence, the degree of decentralization, financialdependency areas, the effectiveness, efficiency, and contribution of local taxes and levies at 17 districts financialstatement. This study used audited district financial statement to proof the hypothesis. 2010 is claim as the priorperiod of application of the law, and 2012 as the year after the implementation. The analysis technique used inthis study is analytical study of district financial performance. Paired sample t-test with significance level of0.05 is used to test the hypothesis. The results show that there is significantly difference on district financialperformance. In the form of independence indicators, decentralization degree, efficiency of local taxes,contribution of local tax and levies are higher in the period before the implementation, but for financialdependency is lower in the period after implementation. In the other hand, there is no difference in the form ofdistrict financial effectiveness before and after implementation of the law.
Co-Authors MONICA, NINA