Articles
<![CDATA[ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES ]]>
<![CDATA[Ihyaul Ulum]]>;
<![CDATA[Ismi’ Nor Amdini]]>;
<![CDATA[Setu Setyawan]]>;
<![CDATA[Nafsiah Mohamed]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (129.249 KB)
|
DOI: 10.22219/jrak.v8i1.22
<![CDATA[This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital. The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.]]>
<![CDATA[ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL DISCLOSURE : INVESTOR PERSPECTIVE ]]>
<![CDATA[Yolanda Yolanda]]>;
<![CDATA[Ihyaul Ulum]]>;
<![CDATA[Setu Setyawan]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (559.697 KB)
|
DOI: 10.22219/jrak.v8i2.38
<![CDATA[This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.]]>
<![CDATA[KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Setu Setyawan]]>;
<![CDATA[Endang Dwi Wahyuni]]>;
<![CDATA[Ahmad Juanda]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (959.955 KB)
|
DOI: 10.22219/jrak.v9i3.9845
<![CDATA[This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax.]]>
<![CDATA[Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach ]]>
<![CDATA[Bayu Pamungkas]]>;
<![CDATA[Setu Setyawan]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1090.239 KB)
|
DOI: 10.22219/jrak.v12i1.15866
<![CDATA[This study aims to examine the effect of conservatism and transfer pricing on tax avoidance. This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax defense that produces interest expenditures as a taxable income deduction to assess tax avoidance activities. Sample determination in this study using purposive sampling method. The sample in this study consisted of 579 observations from 193 non-financial service sector companies on the Indonesia Stock Exchange in the period 2016-2018. Panel data estimation with Stata statistical test version 15 was used as the analysis method. The results show that conservatism and transfer pricing are not used as arguments for lowering tax burdens, but as a way of fulfilling corporate tax obligations. This research is potentially relevant to academics, researchers, and regulators. By examining the factors of conservatism and transfer pricing against tax avoidance can be taken into consideration in future policy making by regulators in this case the Director General of Taxes on the actions of companies that take advantage of loopholes in tax laws to minimize the tax burden with maximum profits. ]]>
<![CDATA[Aplikasi Penyusunan Laporan Keuangan Berbasis SAK Etap Pada Bagus Agriseta Mandiri ]]>
<![CDATA[Mega Indah Puspita Sari]]>;
<![CDATA[Siti Zubaidah]]>;
<![CDATA[Setu Setyawan]]>
<![CDATA[ Journal of Accounting and Investment Vol 14, No 2: July 2013 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (923.228 KB)
<![CDATA[The purpose of this study is to analyze the arrangement of existing financial report in Bagus Agriseta Mandiri and to conduct the implementation of financial report arrangement that is suitable with SAK ETAP in UKM Bagus Agriseta Mandiri. In this study, the researcher uses case study or field study research that is aimed to learn intensively on the background of problems, situation and the position of the event occurs in nowadays, to solve the problems occurs in company, also the environmental interaction of current social unit in its way (given). The result of this study shows that company only makes loss and profit report, but in its presentation, it still not appropriate with SAK ETAP and financial balance report, cash flow and company equity is not presented yet because of the company less comprehending the standard of arranging financial report. By the existence of SAK ETAP it is expected to create the uniformity in implementing accounting treatment and the presentation of financial report so that it can result appropriate information toward the need of users.]]>
<![CDATA[PENDAMPINGAN PENGELOLAAN ANGGARAN KEUANGAN DAN ASET SD MUHAMMADIYAH 08 DAN SMP 06 DAU ]]>
<![CDATA[Setu Setyawan]]>;
<![CDATA[Ahmad Juanda]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 1 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/janayu.v1i1.11186
<![CDATA[The community outreach that will be carried out to strengthen the Management of Financial and Asset Management Budget of SD Muhammadiyah 08 and SMP 06 Dau which are accountable for the charity business of the Malang Regional Muhammadiyah Persyarikatan in the field of education. level of performance in certain periods. So far, SD Muhammadyah 08 and SMP Muhammadiyah 06 Dau have not been maximized in reporting financial management, especially reporting fixed assets that are managed. The purpose of this program is to explore the potential sources of potential funds and then prepare a budget that is able to measure the level of performance in certain periods. While the assistance is carried out to create an accountable financial management system using the principles of Good Governance (good financial governance). The method used in the service program using the RAD (Rapid Application Development) method. The results of the training on Management of Financial and Asset Budget Management were very satisfying. This was shown by the results of the pre-test of 12 participants 4 people with a value of 25. 3 participants with a value of 50, 3 participants with a value of 60 and the remaining 2 participants received a value of 70. After being given the concept of the budget and performance-based training is then performed post-test the average value of participants in 80.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA.: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. ]]>
<![CDATA[sherly sherly]]>;
<![CDATA[Dhaniel Syam]]>;
<![CDATA[Setu Setyawan]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus ]]>
Publisher : <![CDATA[Universitas Gajayana Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Abstract The purpose of this research is to prove empirically the impact of company size decision, profitability, and fixed asset intensity toward tax avoidance. The population that used in this research is manufacture factories that listed in BEI in year of 2015-2017. The sample obtained with purposive sampling method. There are 216 samples of companies that match the sample selection criteria. The analytical method used in this study is multiple linear analysis with the using of SPSS 23 application. According to the outcome of the analysis, the company size and profitability affect tax avoidance, and the intensity of fixed asset has no effect on tax avoidance. Key words: company size, profitability, intensity of fixed asset, tax avoidanc]]>
<![CDATA[An Analysis of the Scope Variations in Intellectual Capital Disclosure: Perspectives of Indonesian State Universities ]]>
<![CDATA[Ahmad Juanda]]>;
<![CDATA[Setu Setyawan]]>;
<![CDATA[Dwi Irawan]]>;
<![CDATA[Lia Candra Inata]]>
<![CDATA[ Journal of Accounting and Investment Vol 22, No 3: September 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (612.948 KB)
|
DOI: 10.18196/jai.v22i3.12202
<![CDATA[Research aims: This study aims to examine and analyze the differences in intellectual capital disclosure between Indonesian state universities.Design/Methodology/Approach: The data comprises all state universities listed in 4ICU (4 International Colleges University) in 2020. To analyze the data, the researchers used content analysis and the independent sample t-test. This study used three indicators (location, number of applicants, and number of study programs) to analyze the differences in intellectual capital disclosure between state universities in Indonesia.Research findings: The study results show scope variation in intellectual capital disclosure based on location and number of applicants. However, based on the number of study programs, no variation was found.Theoretical contribution/Originality: The scope variation in intellectual capital disclosure between Indonesian state universities, especially regarding the indicators such as study programs and locations, is a rare topic of study. It is compelling and requires further study.Practitioner/Policy implication: This study is potentially relevant to academicians, researchers, and stakeholders. By analyzing the scope variation in intellectual capital disclosure between Indonesian state universities using three indicators, this study provides insight on the importance of delivering information about universities to the public to improve credibility and attract more applicants.]]>
<![CDATA[PENGARUH PENERBITAN SURAT PAKSA DAN SURAT PERINTAH PENYITAAN TERHADAP PENERIMAAN PPH PASAL 25 WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Arslinda Dwi Pratiwi]]>;
<![CDATA[Setu Setyawan]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v1i1.6941
<![CDATA[Tax receipts are one source of income that has a major impact on the prosperity and welfare of the community. In 2016, 81.75% of the country's revenues come from taxes. There is a decrease in the amount of income tax article 25 WP-OP, in 2016 amounted to 36.12% led to reduced tax revenue. One of the things that most influence the income tax is the tax audit that generates tax assessment letters and tax collection. This study purpose to examine the effect of Issuance of forced letter and confiscation warrant on Income Tax Article 25 WP-OP. in this research is KPP Pratama Gresik Utara in 2015-2017. In this study, the sample amounted to 35 by using multiple linear regression analysis techniques. The results showed that simultaneous issuance of forced letter and confiscation warrant have a significant effect on Income Tax Article 25 WP-OP]]>
<![CDATA[ANALISIS KEMAMPUAN FISKAL PEMERINTAH KABUPATEN DAN KOTA DI JAWA TIMUR DALAM TRANSPARANSI DI WEBSITE ]]>
<![CDATA[Setu Setyawan]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jaa.v3i1.11544
<![CDATA[This research aims to analyze the relationship between the fiscal capacity of district and city governments in East Java Province with uploading on the website. This research is important to find out the extent to which the Government needs to provide public information that can be accessed by the public and stakeholders, and the existence of transparency that provides a positive image for the government. This type of research is associative research. The population in this study were all-district / city local governments in East Java with a focus on 2017. Based on the criteria determined in the sample selection using purposive sampling techniques, there were 36 local governments used in the study. Research results show that the amount of wealth owned by local governments does not encourage local governments to disclose financial statements on local government websites. While local governments with high levels of leverage tend to cover their financial statements. This can be due to the higher leverage, the lower the funding obtained from creditors. The high level of leverage that is owned by local governments makes creditors will rethink in lending funds because it takes into account the ability to pay long-term obligations. In addition, the use of high debt as a source of regional financing can signal a negative performance of local governments.]]>
