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PEMAHAMAN PROFESI AUDITOR SYARIAH OLEH MAHASISWA AKUNTANSI DI UNIVERSITAS MATARAM Bambang, Bambang
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.15

Abstract

This study is about the students' understanding of sharia audits with the aim to explore the understanding of the role of sharia auditors, the characteristics that must be owned by the Sharia auditor and the knowledge that must be owned. The paper uses quantitative approach of survey. Self-developed questionnaire are administered to respondents of the survey. The role of the auditor according to the students is expected in addition to provide an assessment of the fairness of the financial statements as well as conventional auditors also ensures Sharia financial compliance with sharia. This understanding revealed that student are not aware about the precise role of shari’ah auditors. Low confidentiality in characteristics may adversely affect the confidentiality of client information that affects the level of trust of the low sharia auditor. Sharia auditors need to also understand conventional finance in order to make the audit more effective. The paper highlights the practical imperative for the authorities to consider a holistic revamp of its education strategies in meeting future market demands for qualified and well trained shari’ah auditors. Universities need to seriously create linkages between university and with business developments and practices.
PENGARUH STRUKTUR KEPEMILIKAN SAHAM OLEH PEMERINTAH DAERAH, TOTAL KREDIT, DAN KOMPLEKSITAS USAHA TERHADAP BIAYA MONITORING BPD SE INDONESIA Bambang, Bambang; Pancawati, RR. Sri; Inapty, Biana Adha; Negara, Iwan Kusuma
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.25

Abstract

This study aims to determine the effect of capital structure, credit, and business complexity on monitoring costs performed on 21 BPD in Indonesia. The statistical test results show that the local government ownership has no influence on monitoring costs. These results may confirm the effectiveness of the supervisory authority to the Bank in form of who eligible to be commissioner and the minimum shares must to paid as risk buffer. The amount of credit provided by the bank has an effect on monitoring cost which can be interpreted that the supervision of the bank's main activity is supervision of earning assets conducted in line with credit changes. Similarly, the business complexity of BPD influences the cost of monitoring BPD Se Indonesia. The duties of the Board of Commissioners are also expected to make visits to branches of banks scattered in the work area and outside the region in order to conduct active supervision and provide motivation and advisory to all levels in BPD. This function are expeceted for small size of BPD.
ANALISIS AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK DAN KEPEMILIKAN KELUARGA Bambang, Bambang; Savira, Hanny; Akram, Akram
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.35

Abstract

The aim of this study is to analyze the effect between of financial reporting aggressiveness, tax aggressiveness and family ownership. The analysis was performed in 39 manufacturing companies which are listed in Bursa Efek Indonesia during the period 2013-2014 by using multiple linear regression analysis. The results of the study show that financial reporting aggressiveness affects tax aggressiveness and tax aggressiveness affects the financial reporting aggressiveness. This proves that the companies earning management affected by aggressive tax and tax management actions are also usually affected by the actions of earning management so that the company's financial position looks good. However, the study found that the family ownership does not affect the financial reporting aggressiveness or tax aggressiveness. This study also uses three control variables, namely profitability, leverage, and the size of the company. The results showed that the size of the company affects financial reporting aggressiveness, while profitability and leverage were found to have no effect on the financial reporting aggressiveness. Furthermore, while the profitability showed influence on the tax aggressiveness, the leverage and the size of the company showed no influence on the tax aggressiveness.
MINAT SERTIFIKASI PROFESI AKUNTAN OLEH CALON AKUNTAN Bambang, Bambang; Atikah, Siti
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.37

Abstract

This research is about the awareness of accounting students to carry out accounting profession certification, as a Public Accountant (CPA), Management Accountant (CIMA), Internal Auditor (CIA) and Fraud Auditor (CFE). Research results show that professional certification as a Public Accountant (CPA), is still considered superior compared to 3 other professional certifications that are not even fully known. However, even the profession of as Public Accountant is still quite superior, students still prefer to pursue careers as civil servants or general accountants in companies as financial report compilers. Students percieved that by having a profession certification there will be better and easier job opportunities to get a promotion, a high salary, and a reputation. This research has significant implications for professional organizations to be more active in the socialization of the existence of each profession. Whereas for universities and accounting programs can be a reference to balance professional recognition in the curriculum for all accounting profession.
Dampak Pandemi Covid-19 terhadap Konsumsi Masyarakat Provinsi Jawa Barat Tunnafisah, Latifa; Istiqomah, Istiqomah; Bambang, Bambang
Lingka Ekonomika Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jle.v1i1.6514

Abstract

The purpose of this study was to analyze (1) differences in food and non-food consumption before and during the Covid-19 pandemic, (2) differences in food and non-food consumption in rural areas before and during the Covid-19 pandemic, and (3) differences in food and non-food consumption in urban areas before and during the Covid-19 pandemic in West Java Province. This study used data analysis using the normality test, paired sample t-test and nonparametric tests using the Wilcoxon sign rank test. The results showed that: (1) there were differences in food consumption before and during the Covid-19 pandemic in West Java Province, (2) there were differences in non-food consumption before and during the Covid-19 pandemic in West Java Province, (3) there were differences in consumption food and non-food in rural areas before and during the Covid-19 pandemic in West Java Province, (4) there are differences in food consumption in urban areas before and during the Covid-19 pandemic, and there are no differences in non-food consumption in urban areas before and during the Covid-19 pandemic in West Java Province.
Efektivitas Pemanfaatan Dana Desa dalam Menunjang Pembangunan Infrastruktur di Desa Karangsalam Lor Kecamatan Baturraden, Kabupaten Banyumas Diyanti, Balkis Dirma; Alfarisy, M. Farid; Bambang, Bambang; Apriyani, Lita
Lingka Ekonomika Vol 1 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jle.v1i2.9880

Abstract

The purpose of this study is to analyze the effectiveness of the use of village funds and find out how the community views the use of village funds in terms of infrastructure development in Karangsalam Lor Village. The number of samples in this study were 88 people from Karangsalam Lor Village, Baturaden District, Banyumas Regency. Data collection techniques are interviews using a Likert scale model questionnaire. The results of this study indicate that the management and utilization of village funds in infrastructure development carried out by the Karangsalam Lor Village Government is very effective both at the level of education, health, physical infrastructure such as roads, bridges and is used for the construction of inappropriate houses and the improvement of new tourist destinations. The implication of this research is to find out how effective the use of village funds is in terms of infrastructure development in Karangsalam Lor Village, and to find out how the community's perception of the use of village funds in terms of infrastructure development in Karangsalam Lor Village. For village heads and village officials to better understand what the goals of the central government are so that development can be in accordance with what is expected and run effectively and efficiently. the community is expected to be able to participate in maintaining and caring for the development results of the village government and support what is the village government program and actively participate in the Musrenbangdes and supervision of its management.
Karakteristik Penerima Manfaat Program BAZNAS Untuk Bantuan Modal Usaha Mikro Di Kabupaten Ciamis Fahriza, Chintya Ayudia; Ahmad, Abdul; Bambang, Bambang
Lingka Ekonomika Vol 1 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jle.v1i2.9886

Abstract

Bantuan Modal Usaha Kecil (BMUK) is one of the programs in the economic field at the National Amil Zakat Agency (BAZNAS) in Ciamis Regency, which carries out activities by providing capital assistance to micro-enterprises. With this business capital assistance program, it is hoped that microenterprises can feel the benefits after receiving capital assistance from BAZNAS where from receiving the assistance provided, the business concerned can continue to develop. The purpose of this study is to analyze the characteristics of the beneficiaries of the BAZNAS Bantuan Modal Usaha Kecil (BMUK) program in Ciamis Regency. This research was conducted in Ciamis Regency with 39 micro business actors as respondents. The study used primary data with observation, interview, and questionnaire collection techniques. Then the data obtained were analyzed using Descriptive Statistics. The results of this study conclude that the characteristics of the beneficiaries of the Small Business Capital Assistance (BMUK) program vary, consisting of length of business, household income and expenses, last education, age of respondents, line of business, and number of dependents in the family. The National Amil Zakat Agency of Ciamis Regency is also expected to be right on target in providing assistance to micro business actors by consistently monitoring and evaluating micro business actors so that business actors experience business development so that the purpose of the Bantuan Modal Usaha Kecil (BMUK) program is to improve the welfare of the perpetrators. micro-enterprise can be achieved
Benefits And Effectiveness Of Direct Village Fund Cash Assistance To Anticipate The Impact Of The Covid-19 Pandemic In Rempoah Village, Baturraden District Hapsari, Nandya Indah; Bambang, Bambang; Apriyani, Lita; Alfarisy, Farid
Lingka Ekonomika Vol 1 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jle.v1i2.9889

Abstract

This research was held in Rempoah Village, Baturraden District. The objectives of this study were (1) to analyze the accuracy of the Village Fund Direct Cash Assistance program in achieving the target and (2) to analyze the policy characteristics of the Village Fund Direct Cash Assistance program in Rempoah Village, Baturraden District (Pro-poor, progressive or regressive), and (3) Analyzing the effectiveness of the Village Fund Direct Cash Assistance Program in Rempoah Village, Baturraden District. The number of respondents consisted of 65 Beneficiary Families. This study uses primary data collected by observation, interviews, and questionnaires. This study uses analytical methods in the form of data proportion techniques, Benefit Incidence Analysis (BIA), and Program Effectiveness. Based on the study results, it can be concluded that: (1) The Village Fund Direct Cash Assistance Program in Rempoah Village is right on target. (2) The Village Fund Direct Cash Assistance Program in Rempoah Village is Pro-Poor, and (3) the Village Fund Cash Direct Assistance Program in Rempoah Village is classified as an effective program.
Analisis Pemintaan dan Valuasi Ekonomi Pantai Setrojenar, Kabupaten Kebumen dengan Pendekatan Travel Cost Maghfiroh, Alfa; Priyono, Rakhmat; Bambang, Bambang
Lingka Ekonomika Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jle.v2i2.10068

Abstract

Setrojenar Beach is one of the tourist attractions in Kebumen Regency, precisely in Setrojenar Village, Buluspesantren District. This beach has low quality facilities but high tourism demand. The high demand for tourism on Setrojenar Beach by the public should be accompanied by high appreciation. However, the appreciation for Setrojenar Beach is quite low as shown by the absence of an entrance ticket. So an economic valuation is needed to calculate the economic value of Setrojenar Beach, one of which is the individual travel cost method. This research has an update in terms of variables, namely the old variable knowing. The purpose of this study is to analyze the factors that influence tourist demand and determine the economic value of Setrojenar Beach. This study used 100 visitors who were taken by stratified random sampling. Data was collected using a questionnaire and distributed to respondents. The analysis technique used is multiple linear regression. This research is located at Setrojenar Beach.
Pendampingan Penggunaan Financial Technology Di Era Society 5.0 Di Desa Saribaye Kecamatan Lingsar Lobar Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli; Aprilian, Imam Yuardi; Setiawati, Rani; Santoso, Aprilia; Wulan, Putri Cahya
Jurnal Gema Ngabdi Vol. 6 No. 2 (2024): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v6i2.420

Abstract

Saribaye Village is one of the villages in NTB that is of concern for financial literacy issues. One of the programs held by the NTB Province OJK is the "sobat sikapi" program. This service aims to increase understanding and good use of fintech for young people and MSMEs in Saribaye village and can be implemented in everyday life. To solve partner problems related to understanding and using digital financial applications in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and Paytren, the implementation of this service consists of two stages, including 1) First Stage, providing knowledge and information about digital finance in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and also Paytren to make them understand more about the benefits of using fintech. 2) Second stage, offline and online consultation assistance. If there are young people and MSME players who still don't understand what digital finance is and its use, they can ask at any time via the service team's WhatsApp or via email to each service team. In this training, the methods are lecture, practice, and discussion. This mentoring was attended by 26 participants. After conducting the survey, the results showed that the level of financial literacy in the form of respondents' use of fintech was good. This was proven by 40.9% of the average respondents' answers indicating good financial literacy, 38.3% showed quite good results and 20.9% showed poor results.  Keywords: mentoring; financial literacy; digital finance
Co-Authors Abdul Aziz Ahmad Ade Irma Suryani Afdal, Surya ahmad yani Ahmad, Abdul Aisyah Solehati Akram, Akram Alfarisy, Farid Alfarisy, M. Farid Almagfira, Anisa Sava Alrasi, Fitri Alrasi, Fitri Animah Animah Aprilian, Imam Yuardi Apriyani, Lita Apriyanto, Apriyanto Atiek Sri Purwati Aysi, Siti Aenandari Hadatul Azhar, Luthfi Faishal Azuddin Yakob, Noor Badriah, Lilis Siti Beny Yusman Biana Adha Inapty, Biana Adha Brawijaya, Fanny Burhan Burhan, Burhan BZ, Fazli Syam Chenny Seftarita Dike, Yosina Diyanti, Balkis Dirma Edi Waluyo Eko Handoyo Eko Saputra, Dimas Richo Elin Erlina Sasanti Enggar Pawening, Ratri Erni Indrawati Erwin Erwin Evi Mutia Fadhliyah Malik Fahriza, Chintya Ayudia Faizun, Muhamad Farid Farid, Farid Fidduha, Arsyadila Sophia FITRIYAH, NUR Fu’ady, Luthfi Hakim, M. Luqman Halid, Zulkifli Halik, Halik Halimatussakdiah Halimatussakdiah Handayani, Fatimah Citra Hapsari, Nandya Indah Harjanto, Faathir Rahman Helmi, Tengku Ahmad Hilendri, Bq. Anggun Huswatun Hasanah Ibrahim, Faizal Apik Ilyas Y, Muhammad Iman, Mujhirul Iskandarsyah Madjid, Iskandarsyah istiqomah istiqomah Iwan Kusuma Negara Jabbar, Asriullah Jasri, Moh Jhon Andra Asmara Jumaidi, Lalu Takdir Khairi, Ahmad Khuan, Hendri Kifliyanto, M. Lana, Kukuh Wira Satra Lorenza, Vivi Maghfiroh, Alfa Mahyudin Ritonga Makki, Mohammad Ali Marlik Marlina, Milla Marlius, Yoni Mesiono, Mesiono Mochamad Taufik, Mochamad Taufik Mochammad Faid Mubarak Mubarak Muhammad Fuad Zaini Muhammad Hasan Basri Muhammad Rofiqi MUHAMMAD TAUFIK Muzakki Bashori, Muzakki Nasrudin Nasution, Afifah Nurul Khoirot Nizam, Ahmad Nur Asia Umar Nurabiah, Nurabiah Nurhikmah Nurhikmah Nurzahwa, Mirza Alief Oemar, Fahmi Pancawati, RR. Sri Prihatin Lumbanraja Pusparini, Herlina Putri, Helmiati Putu Wistika Tresnanda Gandhy Rahma, Yosie Rakhmat Priyono, Rakhmat Rasak, Adriatman Ratna Mulyany, Ratna Robith Hudaya Santoso, Aprilia Sarwi - Savira, Hanny seswandi, agus Setiawan Setiawan Setiawati, Rani Setyawan, Reynaldi Teguh Siti Atikah Sofiatul Khotimah, Sofiatul Sri Endang SRI RAHAYU Sri Wahyuni Sudarmin Sudarmin SUHANDARI, HELDA Suharni . Susanti, Elvia Susanty, Sry Syaiful . Syasmita, Ria TIJANIYAH TIJANIYAH, TIJANIYAH Tri Satyawati, Shophia Tunnafisah, Latifa Utari, Zeli wahyuni wahyuni Wasino Wasino Wulan, Putri Cahya Yulia, Yana YUSLI MARIADI Zainal Arifin