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All Journal JURNAL EKONOMI JAF- Journal of Accounting and Finance
Kristanti Rahman
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Economics, Econometrics & Finance Education Other

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PENGARUH RETURN ON ASSETS (ROA), DEBT TO TOTAL ASSET RATIO (DAR), INTENSITAS ASET TETAP, SIZE DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK Kristanti Rahman; Awit Setyawati
JURNAL EKONOMI Vol. 10 No. 2 (2020): Jurnal Ekonomi - Agustus 2020
Publisher : JURNAL EKONOMI

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This study aims to determine and analyze the effect of Return on Assets (ROA), Debt to Total Asset Ratio (DAR), Fixed Asset Intensity, Size and Corporate Social Responsibility (CSR) on Tax Avoidance. The population in this study were Metal Manufacturing Companies and the like which were listed on the Indonesia Stock Exchange (BEI) 2014-2018. The research sample was determined using purposive sampling method. The type of data used is secondary data and the total sample selected in this study were 5 companies. The data analysis method used is multiple linear regression analysis. The results of the analysis show that simultaneously, Return on Assets (ROA), Debt to Total Asset Ratio (DAR), Fixed Asset Intensity, Size and Corporate Social Responsibility (CSR) affect tax avoidance. This means that the higher the Return on Assets (ROA), Debt to Total Asset Ratio (DAR), Fixed Asset Intensity, Size and Corporate Social Responsibility (CSR) will lead to increased tax avoidance. Debt to Total Asset Ratio (DAR) and Fixed Asset Intensity partially have no effect on tax avoidance. This means that the higher the Debt to Total Asset Ratio (DAR) and the Intensity of Fixed Assets will not have an effect on increasing tax avoidance. Keywords : Tax Avoidance, Return on Assets (ROA), Debt to Total Asset Ratio (DAR), Fixed Asset Intensity, Size and Corporate Social Responsibility (CSR)
PENGUKURAN RISK DAN RETURN PADA PEMBIAYAAN BANK SYARIAH MANDIRI DENGAN APLIKASI METODE VALUE AT RISK (VAR) DAN RISK ADJUSTED RETURN ON CAPITAL (RAROC) PERIODE 2015 – 2019 Kristanti Rahman; Septyan Arung Ega Saputri
JURNAL EKONOMI Vol. 11 No. 1 (2021): Jurnal Ekonomi - Februari 2021
Publisher : JURNAL EKONOMI

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This study aims to identify and analyze: The potential risk and return on investment returns on financing at Bank Syariah Mandiri in Indonesia using the VaR and RAROC application methods. This study uses the Value at Risk (VaR) method to measure potential losses and the Risk Adjusted Return on Capital (RAROC) method to measure potential returns that have been adjusted to risk. The type of data used is secondary data. The results of the study using the VaR method show that the highest potential risk occurs in the musyarakah financing contract, while murabahah and mudharabah financing tends to be more stable. The results of research using the RAROC method show that. the level of income earned results in a negative RAR value, so that it can erode Bank Syariah Mandiri capital in the event of a loss. Because capital is used to cover losses that arise.Suggestions that can be given are as follows: 1. This research is expected to provide an overview to help Bank Syariah Mandiri to be more efficient in the flow of funds provided in creating profits for the bank. 2. For further research, it is necessary to perform the performance of Islamic banks using the RAROC method by calculating the banking risk for each financing. So that a more detailed RAROC value will be obtained for each contract from an Islamic bank as a comparison. Keyword : Risk, Return, Financing, Value at Risk (VaR), Risk Adjustet Return on Capital (RAROC).
PENGARUH AUDIT TENURE DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Kristanti Rahman; Iva Nur Afifah
JURNAL EKONOMI Vol. 9 No. 1 (2019): Jurnal Ekonomi - Februari 2019
Publisher : JURNAL EKONOMI

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The accuracy of the company to publish finansial statements may delay experience caused by the length of the auditors in completing its audit work. Auditors perfom the audit tasks based on a Public Accountant Professional Standards (SPAP). Financial statements are very important for the company in making decisions and therefore the auditor must complete the audit on time. The study aims to knowing influencing of Audit Tenure (X1) and Auditor Turnover (X2) on Audit Delay (Y) and to knowing influencing of Audit Tenure (X1) and Auditor Turnover (X2) together on audit delay (Y). Data used in this reasearch are Manufacturing Business data in Basic Industry and Chemical Sectors on the Indonesian Stock Exchange (IDX) 2014-2017. The period of this research is for 4 years, started from 2014 until 2017 for was data of Manufacturing Business in Basic Industry and Chemical sectors on Indonesian Stock Exchange. The sampel selected by purposive sampling method. The type of data used is secondary data and total sample used in this research is 54 companies that have been selected based on predetermined criteria. Methods of data analysis used is multiple linear regression. The results of this research indicate that : 1. Audit tenure doesn’t affect audit delay. 2. Auditor turnover affects audit delay. 3. Audit tenure and auditor affects audit delay. Further research is recommended that can expand the research sample, add variables and extend the periodde of research. Keywords : Audit Tenure, Auditor Turnover, and Audit Delay.
PENGARUH KEBIJAKAN HUTANG, RETURN ON EQUITY, NET PROFIT MARGIN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015 – 2017 Kristanti Rahman; Fakhrudin
JURNAL EKONOMI Vol. 9 No. 2 (2019): Jurnal Ekonomi - Agustus 2019
Publisher : JURNAL EKONOMI

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Fakhrudin, Accounting Study Program Bachelor Program, STIE Muhammadiyah Cilacap Effect of Debt Policy, Return On Equity, Net Profit Margin on Company Value in Manufacturing Companies Listed in BEI 2015 - 2017. This research was conducted with the aim to determine the effect of Debt Policy, Return On Equity, Net Profit Margin on Company Value. The data used in this study is the data of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The period used in this study is 3 years, starting from 2015 to 2017 in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The sample selection technique uses a purposive sampling method. The type of data used is secondary data and the total sample used in this study is 64 companies that have been selected based on predetermined criteria. The data analysis method used is multiple linear regression analysis. The results showed that: 1. Debt policy has no effect on Company Value 2. Return On Equity affects Company Value 3. Net Profit Margin has no effect on Company Value. Future studies are suggested to be able to expand the research sample and add variables. Keywords: Debt Policy, Return On Equity (ROE), Net Profit Margin (NPM)
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia 2013-2018): kris Kristanti Rahman; Febriana Respati Anindita; Febriana Respati Anindita
JURNAL EKONOMI Vol. 10 No. 1 (2020): Jurnal Ekonomi - Februari 2020
Publisher : JURNAL EKONOMI

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The purpose of every company management is to maximize the prosperity of the owner of the company. In realizing these goals often a company faces various problems, including three main problems that are interrelated with one another. These problems include investment decisions, funding policies, and policies in determining how much dividend the company must distribute to shareholders.The funding policy is one of the most important policies for the company because it involves obtaining sources of funds for the company’s operational activities. The research aimed to knowing influencing of Dividend Payout Ratio (X1), Company Growth (X2), Sales Growth (X3) on Debt Policy. Data used in this reasearch are ManufacturingCompanies in the Cosmetics and Household. The period of this research is for 6 years, started from 2013 until 2018 for was data of Manufacturing Companies in the Cosmetics and Household. The sampel selected by purposive sampling method. The type of data used is secondary data and total sample used in this research is 24 companies that have been selected based on predetermined criteria. Methods of data analysis used is multiple linear regression. The results of this research indicate that : 1. Dividen Payout Ratio affect Debt Policy. Company Growthdoesn’t affects Debt Policy . 3. Sales Growth doesn’t affects Debt Policy. Further research is recommended that can expand the research sample, add variables and extend the periodde of research.
TINJAUAN TEORITIS KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DARI PERSPEKTIF THEORY OF PLANNED BEHAVIOR Rahayu Anggraeni; Kristanti Rahman
JURNAL EKONOMI Vol. 9 No. 1 (2019): Jurnal Ekonomi - Februari 2019
Publisher : JURNAL EKONOMI

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ABSTRACT The aims of this research are to analyze (1) The effect of behavioral belief toward attitude, (2) The effect of normative belief toward subjective norm (3) The effect of control belief toward perceived behavioral control (4) The effect of attitude on taxpayer's intention toward compliance, (5) The effect of subjective norm on taxpayer's intention toward compliance, (6) The effect of perceived behavioral control on taxpayer's intention toward compliance, (7) The effect of taxpayer's intention toward compliance on mediate attitude, subjective norm and perceived behavioral control toward vehicle taxpayer compliance. The hypotheses of this research are: (1) Behavioral belief has a significant effect toward attitude, (2) Normative belief has a significant effect toward subjective norm, (3) Control belief has a significant effect toward perceived behavior control (4) Attitude has a significant effect toward taxpayer's intention toward compliance, (5) Subjective norms has a significant effect toward taxpayer's intention toward compliance, (6) Perceived behavior control has a significant effect on taxpayer's intention toward compliance, (7) Taxpayer's intention toward compilance on mediate attitude, subjective norm and perceived behavioral control has a significant effect toward vehicle taxpayer compliance. Keywords: Behavioral Belief, Normative Belief, Control Belief, Attitude, Subjective Norm, Perceived Behavioral Control, Taxpayer Intention toward Compliance, Motor Vehicle Tax Compliance, Theory of Planned Behavior.
PENGARUH MORALITAS, ASIMETRI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN DANA DESA PADA KECAMATAN KROYA KABUPATEN CILACAP Tri Nurindahyanti Yulian; Kristanti Rahman
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
Publisher : JURNAL EKONOMI

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This study aims to determine the effect of morality, information asymmetry, and internal control on the tendency of village fund fraud in Kroya sub-district, Cilacap district. The population of this research is Kroya District, Cilacap Regency. The sampling technique used is purposive sampling, the type of data used is primary data from 51 respondents in 17 sub-districts in Kroya District, Cilacap Regency. The results of this study indicate that: Morality has no effect on the tendency to fraud. Information asymmetry has no effect on the tendency to fraud. Internal Control affects the Fraud Tendency. Keywords: Morality, Information Asymmetry, Internal Control, Fraud Tendency.
Analisis Sistem Pengawasan Keuangan Desa Dengan Pendekatan Human Organization Technology Fit Model Mubaroq, Afiq Chamim; Inggrid Marisca Rubiyanty; Kristanti Rahman; Primasari, Dona
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (2025): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v9i2.7948

Abstract

Pengawalan keuangan desa telah dilaksanakan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) bersama dengan Aparat Pengawas Intern Pemerintah (APIP) dengan membangan Sistem Keuangan Desa dan Sistem Pengawasan Keuangan Desa. Sistem Pengawasan Keuangan Desa (Siswaskeudes) adalah suatu sistem aplikasi yang digunakan oleh APIP sebagai alat untuk melakukan pengawasan terhadap pengelolaan keuangan desa berbasis risiko dengan teknik audit berbantuan komputer dan manfaatkan database dari sistem keuangan desa. Tujuan dari penelitian ini adalah untuk mengetahui pengembangan dan evaluasi implementasi siswaskeudes dan untuk mengetahui faktor yang paling berpengaruh antara komponen manusia, organisasi dan teknologi terhadap manfaat dari siswaskeudes pada Inspektorat Daerah Kabupaten Banyumas. Jenis penelitian adalah kuantitatif deskriptif. Populasi sebanyak 59 orang APIP di Inspektorat Daerah Kabupaten Banyumas. Metode pengumpulan data pada penelitian ini dilakukan dengan kuesioner dan wawancara. Model evaluasi yang digunakan dalam penelitian ini adalah model human, organization, technology (Hot) – fit model. Teknik analisis data dengan structural equation modelling Partial least square (SEM-PLS) dengan alat bantu statistika SmartPLS versi 3.0. Hasil pengujian menunjukkan 6 dari 15 hipotesis diterima diantaranya Information Quality (Kualitas Informasi) berpengaruh terhadap User Satisfaction (Kepuasan Pengguna), Service Quality (Kualitas Layanan) berpengaruh terhadap System Use (Penggunaan Sistem), Service Quality (Kualitas Layanan) berpengaruh terhadap Structure (Struktur Organisasi), User Satisfacion (Kepuasan Pengguna) berpengaruh terhadap System Use (Penggunaan Sistem), Structure (Struktur Organisasi) berpengaruh terhadap Environment (Lingkungan Organisasi), Environment (Lingkungan) berpengaruh terhadap Net Benefit (Manfaat). Meskipun demikian, secara umum penerapan sistem pengawasan keuangan desa oleh Inspektorat Daerah Kabupaten Banyumas dapat dikatakan berhasil dengan beberapa aspek yang perlu ditingkatkan, Kata Kunci : Pengawasan, Siswaskeudes, HOT-FIT Model
Co-Authors Awit Setyawati Dona Primasari, Dona Fakhrudin Febriana Respati Anindita Inggrid Marisca Rubiyanty Iva Nur Afifah Mubaroq, Afiq Chamim Rahayu Anggraeni Septyan Arung Ega Saputri Tri Nurindahyanti Yulian