Articles
<![CDATA[Voluntary Disclosure on Ownership Structure and Company Characteristics Perspective ]]>
<![CDATA[Inna Nurjannah]]>;
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Journal of Business and Management Review Vol. 1 No. 1 (2020): (Issue-July) ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/jbmr.v1i1.6
<![CDATA[According to agency theory, voluntary disclosure can be used as a way to reduce agency costs arising from agency problems. This voluntary disclosure is considered as a way to control agents. Voluntary disclosure is a form of providing information from the company to its stakeholders in addition to mandatory disclosure. Voluntary disclosure has benefits for both managers and shareholders and stakeholders. This study aims to investigate the effect of managerial ownership, foreign ownership, institutional ownership, company size and company age on the extent of voluntary disclosure made by the company. By using 324 observations of companies listed on the Indonesia Stock Exchange in 2017-2018 the results of the Random effect models state that there is a positive influence between company size and company age. then managerial ownership and voluntary disclosure have a negative influence. Institutional ownership and foreign ownership have no influence on voluntary disclosure.]]>
<![CDATA[Determinant Tax Compliance by Tax Fiscus Perception ]]>
<![CDATA[Purwati Harjayani]]>;
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.3.1882
<![CDATA[Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance .]]>
<![CDATA[The Islamicity of Sharia Rural Banks in Indonesia ]]>
<![CDATA[Imanda Firmantyas Putri Pertiwi]]>;
<![CDATA[Indriyana Puspitosari]]>;
<![CDATA[Fitri Laela Wijayati]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v10i2.124-138
<![CDATA[AbstractThis paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskan”. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI. ]]>
<![CDATA[Pengaruh Modal Intelektual terhadap Kinerja Keuangan pada Sektor Perbankan ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ EBBANK Vol 7, No 1 (2016): EBBANK Vol.7 No.1 Juni 2016 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[The principal purpose of this study is to investigate the influence of the three components of intellectual capital: physical capital (VACA), human capital (VAHU), and structural capital (STVA) toward ROA as the proxy of financial performance on listed banking industry from 2012-2014. Empirical analysis is conducted using linear multiple regression analysis which is ROA as dependent variable, the intellectual capital component as independent variables and firm size as control variable. From the empirical analysis using sample of 23 listed banking industry indicates that the three components of intellectual capital have positive significant effect on ROA, and physical capital is the strongest predictor.]]>
<![CDATA[Model Keseimbangan Umum Terapan : Sebuah Alternatif Alat Analisis Kebijakan ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ EBBANK Vol 1, No 2 (2010): EBBANK Vol.1 No.2 Desember 2010 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Dalam dunia penelitian, terdapat begitu banyak alat analisis yang dapat digunakan untuk menjelaskan makna dan tujuan penelitian seseorang. Pilihan seorang peneliti terhadap suatu alat analisis tergantung dari tujuan yang hendak dicapai. Salah satu alat analisis yang telah banyak dipakai di dunia penelitian internasional, namun masih relatif langka dipakai di Indonesia adalah model keseimbangan umum terapan (KUT). Model ini menggambarkan perubahan dari kondisi suatu keseimbangan menuju keseimbangan baru jika terdapat adanya external shock dari suatu variabel ekonomi. Dengan model ini perubahan suatu variabel mikro dapat dilihat dampaknya secara komprehensif baik secara mikro maupun makro. Dengan demikian tepatlah kiranya jika disebut sebagai alat analisis kebijakan. Melalui model ini pemerintah dapat melakukan simulasi kebijakan yang bersifat mikro dan melihat dampaknya terhadap semua pasar, sebelum kebijakan ditetapkan. Dengan demikian diharapkan dapat dipilih alternatif kebijakan yang sekecil mungkin berpengaruh negatif terhadap perekonomian. Tulisan ini hanyalah ulasan singkat tentang model tersebut yang diharapkan dapat menjadi stimulus untuk mempelajarinya lebih lanjut.]]>
<![CDATA[Pengaruh Dimensi Konsekuensi Religiusitas dan Sanksi Perpajakan Terhadap Kepatuhan Dalam Perpajakan ]]>
<![CDATA[Intan Nur Jannah]]>;
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ EBBANK Vol 9, No 1 (2018): EBBANK Vol.9 No.1 Juni 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[This study aimed to analyze the influence of religiosity and tax sanctions for compliance in taxation. In this study, the research data obtained by distributing questionnaires survey method set to 100 individual tax payer on KPP Pratama Boyolali. The data obtained in this study were analyzed using the Multiple Linear Regression Analysis. The variables used in the research studies using two variables: the independent variable (X) and the dependent variable (Y). For the independent variable (X) include consequences on Religiosity and Sanctions Taxation, while the dependent variable using a variable in the Tax Compliance. The results showed that the variables consequences on religiosity and sanctions taxation positive and significant impact on Compliance in Taxation. Thus we can conclude an individual taxpayer on KPP Pratama Boyolali persuming their religiosity and sanctions taxation can increase or decrease their tax compliance.]]>
<![CDATA[WHITLEBLOWING INTENTION SEBAGAI BAGIAN DARI ETIKA ISLAM DITINJAU DARI INTENSITAS MORAL, ORIENTASI ETIKA RELATIVISME DAN RELIGIUSITAS ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Jurnal Iqtisaduna Vol 5 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/iqtisaduna.v5i2.10701
<![CDATA[Wrongdoing can occur in every organization. When an individual knows the wrongdoing, there is an option for the individual to leave it or report it. The individual's intention to report a wrongdoing can be influenced by factors related to themself, organization and environment.The purpose of this study is to examine the factors in their intention to report violations which consist of ethical orientation factors of relativism, moral intensity and religiosity. The object in this study is IAIN Surakarta Accounting students.The results of this study indicate that the variables of ethical orientation and religiousity have a significant influence on the intention to report wrongdoing. While the moral intensity variable does not affect the whistleblowing intentions.]]>
<![CDATA[Fraud Triangle Theory on Accounting Students Online Academic Cheating ]]>
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/afs24.5082022
<![CDATA[Academic cheating is a phenomenon found in the academic area. Cheating, copying answers, plagiarism are some forms of academic cheating. Online learning that has been carried out during the pandemic is also not free from the phenomenon of cheating. This study aims to see the effect of the Fraud triangle theory dimension on online academic cheating behavior in accounting students. The data of this study were obtained from questionnaire data distributed to accounting students at UIN Raden Mas Said Surakarta. The respondents of this study amounted to 203 people. The analysis technique is carried out using multiple linear analysis The results of this study indicate that there are two dimensions of the fraud triangle that can increase online academic cheating behavior in students, namely opportunity and pressure. This research is expected to help the education system in universities to understand how severe the problem of online cheating is among students, but they can also help universities in identifying the underlying motives behind cheating behavior.]]>
<![CDATA[Determinant Tax Compliance by Tax Fiscus Perception ]]>
<![CDATA[Purwati Harjayani]]>;
<![CDATA[Indriyana Puspitosari]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 2019 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2019.21.3.1882
<![CDATA[Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance .]]>
