Articles
<![CDATA[ANALISIS TERHADAP PEMAHAMAN AKUNTANSI PENYUSUN LAPORAN KEUANGAN BKM ]]>
<![CDATA[Djuharni, Darti]]>
<![CDATA[ JURNAL MANAJEMEN DAN AKUNTANSI Vol 1 (2012): Agustus 2012 ]]>
Publisher : <![CDATA[JURNAL MANAJEMEN DAN AKUNTANSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Abstract: Research entitled “Survey on BKM Financial Statement Preparers’ Accounting Understanding at Kabupaten Malang and Kabupaten Kota Baru – South Kalimantan” is performed to determine the extent of the preparers understanding on the financial statement. The result of the research is expected to provide benefits to various interested parties, especially to the government, BKM manager and for further researchers. Based on the results of the research can be concluded that most of BKM financial statement preparer at Kabupaten Malang has adequate knowledge on accounting. This is indicated also by the level of education, experience and their readiness to understand their work. While in Kabupaten Kota Baru some of financial statement preparer still has little understanding on accounting especially about financial statement. This is indicated also by the level of education, experience and their readiness to understand their work. In connection with the above condition, it is expected that government will give more serious attention by giving proportional reward to the preparer based on their job and responsibility. While the BKM manager is also expected to give attention, especially in intensive assistance in order to give the preparers more understanding about what they should do. The assistance for the preparers of financial statement can be done by making cooperation with universities, because lecturers can give community service through this activity as a part of “Tridharma Perguruan Tinggi”. Keyword: Accounting Understanding]]>
<![CDATA[To interpret the values of Bundo Kanduang in the Internal Control System ]]>
<![CDATA[Djuharni, Darti]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society ]]>
Publisher : <![CDATA[Accounting Department, ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/ub.ijabs.2017.25.1.8
<![CDATA[This research is to reveal the value of Bundo Kanduang in Internal Control System. Bundo Kanduang is a nickname given to a woman who can be an example both in the family and in the community. As a role model, many values can be learned and passed on to future generations. Data obtained from this research using etnometodhology,  then analyzed by using indexicality and reflexivity based on Bundo Kanduang’s values. The findings of this study indicate that the internal control carried out in this business raises the value of "Raso jo pareso" that is using reason and conscience in action]]>
<![CDATA[Mengintai akuntansi dari balik topeng malang ]]>
<![CDATA[Djuharni Darti]]>;
<![CDATA[Yudi Yudi]]>;
<![CDATA[Novrida Qudsi Lutfillah]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 2 (2017): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (969.051 KB)
|
DOI: 10.34202/imanensi.2.2.2017.7-17
<![CDATA[Abstrak Tujuan penelitian adalah untuk mengintai makna akuntansi dari balik tari topeng Malangan. Penelitian ini merupakan penelitian kualitatif menggunakan metafora tontonan, tuntunan dan tatanan tari topeng. Hasil Penelitian menunjukkan tontonan dalam akuntansi dapat dilihat oleh penggunanya melalui laporan keuangan. Kondisi ini bisa dikaitkan dengan Neraca yang tampak pada keseimbangan debet dan kredit. Tatanan penyajian laporan keuangan juga memuat aturan yang harus diikuti dan ditaati berdasarkan standar akuntansi yang berlaku umum seperti standar akuntansi keuangan (SAK) dan SAK_ETAP. Laporan keuangan harus pula mengandung tata nilai atau norma yang merupakan tuntunan dan diperlukan dalam menyusun laporan keuangan. Abstract The aim of the study was to stalk the accounting meaning from behind the Malangan mask dance. This research is a qualitative research using spectacle metaphor, guidance and order in mask dance. Research Results show the spectacle in accounting can be seen by users through financial statements. This condition can be corrected with a balance sheet that appears on the debit and credit balance. The order of presentation of financial statements also announces rules that must be followed and adhered to based on generally accepted accounting standards such as financial accounting standards (SAK) and SAK_ETAP. Financial statements must also contain a value or norm that completes and needs to complete financial statements.]]>
<![CDATA[Determinan nilai perusahaan ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Vanyah Jessica Rajani]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 3 No 2 (2018): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (318.579 KB)
|
DOI: 10.34202/imanensi.3.2.2018.38-47
<![CDATA[Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance (GCG), profitabilitas, dan leverage terhadap nilai perusahaan. Metode yang digunakan adalah analisis regresi linier berganda dengan jumlah sampel sebanyak 39 dari 13 perusahaan sub sektor pertambangan. Hasil penelitian menunjukkan Good Corporate Governance, yang diproksikan dengan kepemilikan institusional dan kepemilikan managerial, profitabilitas dengan proksi Return On Equity (ROE), dan leverage menggunakan proksi Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan. Abstract The purpose of this study is to determine the effect of Good Corporate Governance (GCG), profitability, and leverage on firm value. The method used is multiple linear regression analysis with a total sample of 39 out of 13 mining sub-sector companies. The results of the study indicate Good Corporate Governance, which is proxied by institutional ownership and managerial ownership, profitability with proxy Return On Equity (ROE), and leverage using the proxy Debt to Equity Ratio (DER) to affect the value of the company.]]>
<![CDATA[Internalisasi nilai “ilir-ilir” pada pendidikan akuntansi: Dari “sandang” menuju “ageman” ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Sonhaji Sonhaji]]>;
<![CDATA[Nur Alimin Azis]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 2 (2019): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (405.461 KB)
|
DOI: 10.34202/imanensi.4.2.2019.24-43
<![CDATA[This article aims to explore the poetical value "Ilir-Ilir", has a Javanese culture style, to be articulated in the development of accounting education. The phenomenon of accounting practices in Indonesia that deviates from propriety and goodness, should make academics and accounting practitioners aware of the solution. Data is collected through reading the literature to explore the value of poetry "ilir-ilir". Data analysis uses Self as the main analysis tool with the help of Barthes Semiotics research method. The analysis is carried out through two levels of significance, namely denotation analysis and connotation, myth and symbol analysis. This research succeeded in uncovering the value of the poetry "Ilir-Ilir", so that concepts and principles can be identified that should smear accounting education in Indonesia.]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP PRESTASI KERJA PEGAWAI PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN DI KOTA KUPANG ]]>
<![CDATA[Yunita Anggraini Madi]]>;
<![CDATA[Darti Djuharni]]>
<![CDATA[ Adbis: Jurnal Administrasi dan Bisnis Vol 11, No 1 (2017): Jurnal Administrasi Dan Bisnis 2017 ]]>
Publisher : <![CDATA[Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33795/j-adbis.v11i1.13
<![CDATA[This study aims to find out how big the influence of Leadership Style on Employee Performance; and How big influence of Work Motivation to Employee Work Achievement; The population in this study is all employees of Regional Office of Directorate General of Treasury in Kupang city. The sample in this research is 52 employees. Data collection techniques used in this study are questionnaires, observations and documentation. The results of the study showed that: 1) There is a positive and significant influence of Leadership Style on Employee Performance, and There is a positive and significant influence Motivation Work on Job Performance Employees. In addition There are positive and significant influence of Leadership Style and Work Motivation collectively towards Employee Work Achievement.]]>
<![CDATA[Penentuan Metode Penilaian Persediaan dan Metode Penyusutan Aset Tetap untuk Tax Planning ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Yosefinne Yaksel Eunike Bezaliel]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jiatax.v2i2.1329
<![CDATA[Pajak bagi perusahaan merupakan beban yang akan mengurangi laba bersih perusahaan. Guna menekan biaya pajak yang harus dibayarkan, maka perusahaan dapat melakukan penghematan pajak secara legal melalui pemilihan metode penilaian persediaan dan penyusutan aset tetap. Tujuan dari penelitian ini adalah untuk menyusun perencanaan pajak melalui penentuan metode penilaian persediaan dan penyusutan aset tetap untuk meminimalkan beban pajak pada UD Master Jok. Adapun metode yang digunakan yaitu metode deskriptif analisis yang menjelaskan secara rinci terkait perencanaan pajak melalui metode penilaian persediaan dan penyusutan aset tetap. Hasil penelitian menunjukan bahwa pemilihan metode penilaian persediaan dengan metode average dan penyusutan aset tetap dengan metode saldo menurun dapat mengurangi pajak terutang yang diakibatkan dari pertambahan biaya persediaan dan biaya penyusutan sehingga terdapat penghematan pajak bagi perusahaan.]]>
<![CDATA[Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Wahyu Alif Kurniawan]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jiatax.v3i2.1953
<![CDATA[The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness]]>
<![CDATA[Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan ]]>
<![CDATA[Intan Novitasari]]>;
<![CDATA[Darti Djuharni]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jiatax.v2i1.1086
<![CDATA[This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.]]>
<![CDATA[Auditor Independence Meaningful Abstract ]]>
<![CDATA[Novrida Qudsi Lutfillah]]>;
<![CDATA[Yenni Mangoting]]>;
<![CDATA[Darti Djuharni]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34199/ijracs.2020.10.03
<![CDATA[This study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency.]]>
