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All Journal Journal of Economics, Business, & Accountancy Ventura Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Mandiri

Suranta, Eddy

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Author-ID : 1224734

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA HUTANG Sherly, Elvis Nopriyanti; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt.The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method.The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.

DETERMINAN MINAT NASABAH DALAM MEMILIH PEMBIAYAAN SYARIAH Hertika, Elvira; Saiful, Saiful; Suranta, Eddy
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

The purpose of this research is to determine the influence of knowledge, religious obligation, attitude, social influence and pricing of islamic personal financing toward the intention to use islamic personal financing. This research was conducted on PT Bank BNI Syariah Branch of Bengkulu.The populations of this research were customers who use of Islamic personal financing at PT Bank BNI Syariah Branch of Bengkulu both existing customers or new customers. The data are collected from the questionnaire filled by 89 customers who use the of Islamic personal financing. The data analysis method of this research was processing by SmartPLS.The results show that knowledge an social influence have the positive significant influence toward the intention the customer in choosing the Islamic personal financing. Pricing of islamic personal financing have positive influence while religious obligation, attitude has no influence toward the intention the customer in choosing the Islamic personal financing. The results of this study have implications for more effective strategies can be recommended to attract bank customers to use Islamic personal financing. The findings of this study should be of value to Islamic banks in terms of expanding their customer base.

PENENTU KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Prabulana, Rahadian Dopin; Saiful, Saiful; Suranta, Eddy
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The dividend distribution policy is a difficult financial decision for management. The research objective was to examine the determinants of the Dividend Payout Ratio (DPR) in companies listed on the Indonesian stock exchange. The independent variables used in this study are Free Cash Flow (FCF), Debt Rate (LEVERAGE), Foreign Ownership Level (FOREIGN), Growth Rate (GROWTH), and Company Size (SIZE).The research sample was 62 non-financial companies listed on the Indonesia Stock Exchange using multiple regression analysis. This study is exposed to the problem of classical assumptions, namely data normality and cannot be resolved due to the limitations of the study sample. This study is also affected by the problem of heteroscedasticity so that the hypothesis testing uses weighted least square (WLS).The results showed evidence that FCF, Growth and Size have an effect on dividend payment policies and Leverage and Foreign have no effect on dividend payments. This study shows that investors who expect dividend payments can invest in companies that have a high FCF, large size and low growth, on the other hand, if investors expect a greater investment return, it can be obtained from Capital Gain. This research also shows that agency conflicts related to FCF can be resolved through dividend payments.

PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP Fridian, Sonny Agus; Kamaludin, Kamaludin; Suranta, Eddy
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.

ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu, dan Universitas Terbuka - UPBJJ Bengkulu) Kresnawati, Kresnawati; Fachruzzaman, Fachruzzaman; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Auditing 1 is a subject which is given to students of accounting as one of the subjects of expertise. The purpose of this course that students understand about the audit and other assurance services in accordance with the conditions, the environment and business practices, laws and standards in Indonesia. The purpose of this study is to prove and analyze the understanding that there is a material difference between auditing 1 students of Accounting University of Bengkulu (UNIB) and students of Universitas Muhammadiyah Bengkulu Accounting (UMB), between students of UNIB and Student Accounting Accounting Study Program-UPBJJ Bengkulu Open University, as well as between students of UMB Accounting and Accounting students of UTUPBJJ Bengkulu. This study uses primary data, and analyzed using the Independent Sample T Test. Based on calculations in mind that the first hypothesis and the second and third hypotheses t value is greater than the table t and significant, so that Ha is accepted.

Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan Andina, Ariane Satri; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.

PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI Khair, Ummul; Kamaluddin, Kamaluddin; Suranta, Eddy
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .

ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA Fachruzzaman, Fachruzzaman; Suranta, Eddy; Martini, Elvi
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.

Co-Authors Adinata, Kamil agus rahmat Andina, Ariane Satri Anggraini, Shabira Dwi Anita Anggraini Audia Salsabila, Revika Dianty, Andini Tiara Fachruzzaman, Fachruzzaman Fadhilah, Alfiyyah Nuur Fitranita, Vika Fitri, Via Rafiqa Fridian, Sonny Agus Hanafi, Fachruzzaman Hasibuan, Hairani Ramayanti Hertika, Elvira Indriani, Rini jovy, muhammad jovy shidqy Kamaluddin Kamaluddin Kamaludin Kamaludin Kinanti, Syahfira Putri Kresnawati, Kresnawati Lusiarni, Wisa Maeza, Muhammad Farel Martini, Elvi Midiastuty, Pratana Midiastuty, Pratana Puspa Nadia, Refika Prabulana, Rahadian Dopin Puspa Midiastuty, Pratana Putra, Danang Adi Putriani, Eva Radya, Muhammad Fasha Riansyah, Febi Aji Rima Melati Robiansyah, Anton Robinson robinson Saiful Saiful Sherly, Elvis Nopriyanti Simanjuntak, Esra Putri Syahputri, Widia Dwi Ummul Khair

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