Articles
<![CDATA[ANALISIS PENGARUH FAKTOR INTERNAL BANK TERHADAP NON PERFORMING LOAN BERDASARKAN GENERALIZED METHOD OF MOMENT ]]>
<![CDATA[Muhammad Samsul Maryandi]]>;
<![CDATA[Rizal Yaya]]>;
<![CDATA[Edi Supriyono]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 20, No 3 (2016): September 2016 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v20i3.263
<![CDATA[This research aims at finding out the effect of bank internal factor towards Non-Performing Loan (NPL). The internal factors of bank used in this study cover credit expansion level, operational efficiency level, credit interest level, and the percentage of credit with problems in the previous period as dynamic effect. The research was very important to conduct considering in some recent periods, the ratio of NPL owned by the bank group tend to show an increase. If compared to some previous research (especially the research that took the study case in Indonesia), this study had some strengths such as the sample used was relatively bigger in number (used 97 banks as sample during quarterly period II of 2013 until quarterly period II of 2015) and the use of Generalized Method of Moment Model to analyze the effect of bank internal factor towards NPL. Based on the analysis result of Generalized Method of Moment, it could be concluded that the level of credit expansion, operational efficiency, credit interest and the percentage of credit with problems in one previous period individually gave positive effect towards NPL. Meanwhile, the percentage of credit with problems in two previous periods gave negative effect towards NPL.]]>
<![CDATA[Capital Investment, Asset Growth, Liqudity, And State Ownership On The Financial Performance Of State-Owned Enterprises ]]>
<![CDATA[Tengku Muhamad Hasan As’ari]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v10i2.11793
<![CDATA[Poor financial performance in some State-Owned Enterprises (SOEs) in the last decade have been at public’s concern. This study aims at analyzing the influence of capital contribution, asset growth, liqudity, and state ownership on financial performance of state-owned enterprises. The subject in this study is SOEs listed in the Indonesian Stock Exchange during 2015-2018. Eigthy samples were collected and analysed by using multiple regression analysis. The results of the statistical test shows that state ownership measured by percentage of shares owned by the government has a negative and significant effect on financial performance state-owned. Meanwhile other variables such as capital contribution, asset growth and liqudity have no effect on financial performance of state-owned enterprises. This indicates that SOEs with high government shares tend to have more external intervention than those with less Government shares. For the SOEs with high government shares, there is a strong need to be managed with more professional to have better financial performance.]]>
<![CDATA[Risiko Likuiditas pada Perbankan Konvensional dan Syariah di Indonesia ]]>
<![CDATA[Faisusza Bani]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 16, No 1 (2016): MARET 2016 ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v16i1.1716
<![CDATA[This study compares risk liquidity at Islamic and conventional bank in Indonesia and analyses factors that affect it. Data used are quarterly report of islamic and conventional banks from March 2008- March 2014 where the samples were selected based on purposive sampling and analysed based on multiple regression analysis. The findings show that there is a significant difference between islamic and conventional banks on risk liquidity. This study also found that Capital Adequacy Ratio (CAR) and Return on Asset (ROA) have negatif effects while Net Interest Margin (NIM) has positive effects on risk liquidity of Islamic banks. No financial ratios were found had effect on risk liquity of conventional banks. In terms on company size, it was found that it has no effect on risk liquidity in both Islamic and conventional banks.]]>
<![CDATA[ALOKASI BELANJA MODAL UNTUK PELAYANAN PUBLIK: PRAKTIK DI PEMERINTAH DAERAH ]]>
<![CDATA[Lufki Laila Nurhidayati]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 2 (2013) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol17.iss2.art2
<![CDATA[Penelitian ini bertujuan untuk melihat bagaimana pemerintah daerah mengalokasikan belanja modal untuk pelayanan publik dan untuk mengidentifikasi faktor-faktor yang mempengaruhi proporsi alokasinya. Terdapat 142 pemerintah daerah yang digunakan sebagai sampel yang terdiri dari 23 kota dan 119 kabupaten. Analisis penelitian ini didasarkan pada laporan realisasi anggaran dari tahun 2010 sampai dengan 2012. Berdasarkan statistik deskriptif terlihat proporsi belanja modal terhadap total belanja pemerintah kota relatif sama antara 10 hingga 30%, tetapi belanja pemerintah kabupaten lebih bervariasi. Analisis regresi linier berganda menunjukkan bahwa efektifitas anggaran dan Dana Alokasi Khusus berpengaruh positif signifikan terhadap proporsi belanja modal.Kata kunci: pemerintah daerah, proporsi belanja modal, tingkat efektifitas anggaran, dana alokasi khusus]]>
<![CDATA[Faktor-Faktor yang Berpengaruh Terhadap Minat Mahasiswa Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) ]]>
<![CDATA[Zazuk Sapitri]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ Journal of Accounting and Investment Vol 16, No 1: January 2015 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[The purpose of this study is to determine factors that influence students’ interest in enrolling in the accounting professional education (PPAk). Some independent variables are hypothesised to have influence on the students interests. Sample of this study is 609 students majoring in accounting at semesters 6 and 8 at Universitas Muhammadiyah Yogyakarta (UMY). To answer research hypotheses, data were analysed by using multiple regression test. The result shows that variables of motivation for quality, motivation for gaining knowledge, education costs, and lenght of study have positive and significant effects on students’ educational interests in enrolling in PPAk. On the other hand, variables of career motivation, economic motivation, social motivation, title motivation, and motivation to take USAP exam do not have effect on students’ interest to take PPAk.]]>
<![CDATA[Should Auditors Report on Environmental Issues That Could Affect The Society ]]>
<![CDATA[Rizal Yaya]]>
<![CDATA[ Journal of Accounting and Investment Vol 3, No 2: July 2002 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study evaluates critically whether auditors should report the environmental issues that could affect the company. Therefore it is expected from this study to overcome an adequate argument on the issues regarding to the necessity to report the environmental issues of a client’s company by the auditor. This study indicate according to legal perspective it is accepted if auditors do not report it even though they know about the company’s disorder actions related to the environment. On the other hand, Islam encourages auditors to uncover such harmful actions, as it is mandatory to mankind especially those who have given knowledge about it (auditing) to protect environment and society. This duty is part of men’s accountability to Allah as the vicegerents on the earth.]]>
<![CDATA[Socio Religious Settings and the Development of Accounting in Indonesia ]]>
<![CDATA[Rizal Yaya]]>
<![CDATA[ Journal of Accounting and Investment Vol 6, No 1: January 2005 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[During 1980’s, culture has featured in the discussion on the factors influencing the development of accounting. On the other hands, religion has an important role in shaping a culture as it also produces social understanding, values, beliefs and symbols, which can be absorbed by a society and reproduced as a culture of the society. This implies that the influence of religion on accounting is possibly occurred. This research tries to show how such influence occurred along with the development of religions in Indonesia. It is argued that different socio religious settings would result in different way of development of accounting. To support the argument, an empirical test would be conducted on (1) the perception of Muslim accounting academician in Yogyakarta on the appropriateness of conventional acounting for Muslim users, and (2) the impact of different religious settings on the perception of Muslim accounting academicians on the suitability of conventional accounting in achieving Islamic socio economic objectives. This test is on the perception of Muslim accounting academician on the appropriateness of conventional accounting for Muslim users will conducted by using one sample t-test. Meanwhile thethe impact of different religious settings will be analzed by using analysis of variance (ANOVA) test.]]>
<![CDATA[Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah ]]>
<![CDATA[Husna Alia]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ Journal of Accounting and Investment Vol 7, No 1: January 2006 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It shows that there is need for Moslem business organisation to have a different accounting that can direct Muslims towards success not only in the world but also in the Hereafter. This study tries to elaborate the perception of credit analysts in Islamic banking and those in conventional banking in Yogyakarta on such concepts be implemented by a Muslim business organization. There are four hypotheses being tested. The tests show that there is no significant different perception between the two groups of samples on the characteristics of Islamic business organization, the users of Islamic accounting information, the characteristics of Islamic accounting and the appropriateness of conventional accounting for Muslim business organisation. Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic accounting issues rather than those in conventional accounting.]]>
<![CDATA[Public-Private Partnerships: an International Development vis a vis Indonesia Experience ]]>
<![CDATA[RIZAL YAYA]]>
<![CDATA[ Jurnal Studi Pemerintahan Vol 5, No 2 (2014): August 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/jgp.2014.0020
<![CDATA[For more than two decades, Public Private Partnerships(PPP) had developed worldwide as an instrumentto procure public infrastructure where governmentfunds are limited. This practice supports thecovergent theory of the public and private sector.Indonesia experience with PPP follows most of whathad been done by countries overseas with somedeviations. The main reasons for going for PPP forIndonesia government is to fill the gap in financeand capability in procuring the infrastructure. Unofficialreason such as for off-balance sheet and ideologicalis not relevant. Up to now, the Governmentonly allow investment in hard economic infrastructure.Instead of using pure private finance, IndonesiaGovernment facilitates public funds either fromCentral Government or Local Governments to financePPP projects. In most cases, this involvementis because of marginality of the project. This resultsin the condition where the Government still hasdominant role in the existing PPP projects. Comparedto the PPP framework in other countries likein the UK, Indonesia PPP lacks of attention on outputspecification and risk transfer. This may be becauseof lacking of experiences as well as due tohigh degree of Government involvement. Rigorouspolicy is needed in this area to ensure Governmentto achieve better value for money.Keywords: Public-Private Partnerships, Public InfrastructureProcurement, International PPP, IndonesiaPPP, value for money mechanism]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KECERDASAN EMOSIONAL TERHADAP KINERJA STAFF ATC DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI (Studi Kasus pada Perum LPPNPI AirNav Indonesia) ]]>
<![CDATA[Fathul Huda Anjumi]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v1i1.1976
<![CDATA[The objective of this study is to analyze the effect of management control system and emotional intelligence on the performance of Air Traffic Controller (ATC) staffs with locus of control as a moderating variabel. This analysis used management control system and emotional intelligence as independent variables. The dependent variable is Performance of Air Traffic Controller. The samples used in this research are58 ATC staff with minimum education of Diploma 1 which was surveyed between 24 September to 5 November 2015. The statistical method used in this study is moderating regression analysis for the statistical test of hypothesis testing and statistical t test.Based on the analysis ofquestionnaires obtainedfound that the emotional intelligence hasa positive and significant impact on performance, while management control system does not have a significant effect on performance. Meanwhile in the statistical test by using locus of control as moderating variable, all independent variables have positive and significant influence.]]>
