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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Applied Nursing (Jurnal Keperawatan Terapan) Organum: Jurnal Saintifik Manajemen dan Akuntansi Borneo Nursing Journal (BNJ) The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban TANJAK: Journal of Education and Teaching Narra J Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Rural Community Nursing Practice

Imam Subekti

Brawijaya University

Author-ID : 286041

Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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STUDI KEPERILAKUAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK DAERAH Pramita Sukma Wardani; Imam Subekti; Rosidi -
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2018): Dinamika Ekonomi Jurnal Ekonomi dan Bisnis vol. 11 No.2 September 2018
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract, The Objective of this research study is to examine the effect of attitude toward tax compliance on compliance pay local tax through the inttention to comply and to examine the effect of trust over government on compliance pay local tax through perception of justice. Data collected from questionnaire and analyzed with PLS-based SEM techniques with software SmartPLS version 2.0. The result of the analysis show both attitude toward tax compliance were found to be significantly on compliance pay local tax through the inttention to comply and the effect of trust over government also have a significant effect on compliance pay local tax through perception of justice.

Perubahan Psikososial Lanjut Usia yang Tinggal Sendiri Di Rumah Imam Subekti
Jurnal Informasi Kesehatan Indonesia (JIKI) Vol 3 No 1 (2017): Jurnal Informasi Kesehatan Indonesia
Publisher : Politeknik Kesehatan Kemenkes Malang (State Health Polytechnic of Malang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jiki.v(3)i(1)y(2017).page:23-35

Pemeriksaan kehamilan merupakan salah satu intervensi kesehatan yang paling efektif untukmencegah kesakitan dan kematian ibu dan bayi terutama di tempat-tempat dengan status kesehatanumum ibu rendah. Penelitian ini merupakan penelitian potong silang dengan rancangan analitikkorelatif. Data dianalisis dengan menggunakan uji chi-kuadrat. Hasil penelitian menunjukkan bahwa94 ibu (47%) melakukan kunjungan pemeriksaan kehamilan <4 kali dan 106 (53%) Â³ 4 kali. Ibu yangmelakukan pemeriksaan kehamilan <4 kali, 65% jarak ke tempat pelayanan >2 km, 55% waktu tempuhke tempat pelayanan >25 menit, dan 54% menyatakan ketersediaan pelayanan kurang. Hasil analisismenunjukkan bahwa jarak dan waktu tempuh memiliki hubungan yang bermakna dengan kunjunganpemeriksaan kehamilan (p=0,016, p=0,043), begitu pula dengan ketersediaan pelayanan memilikihubungan yang bermakna dengan kunjungan pemeriksaan kehamilan di wilayah Puskesmas Cijeruk(p=0.030).

DETERMINAN PERILAKU NASABAH PENGGUNA MOBILE BANKING: MODEL DECOMPOSED THEORY OF PLANNED BEHAVIOR Eva Fauzia Dian Pratiwi; Imam Subekti; Aulia Fuad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 3 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menganalisis variabel–variabel yang terdapat dalam Decomposed Theory of Planned Behavior. Penelitian ini juga menguji apakah variabel persepsi kontrol perilaku memiliki pengaruh tidak langsung terhadap perilaku penggunaan mobile banking melalui minat dalam menggunakan sebagai variabel mediasi. Sampel penelitian ini adalah nasabah yang menggunakan layanan mobile banking di Surabaya. Hasil analisis menunjukkan bahwa konstruk persepsi kemudahan penggunaan dan kompatibilitas tidak memiliki pengaruh terhadap sikap penggunaan layanan mobile banking. Konstruk sikap juga tidak memiliki pengaruh terhadap minat dalam menggunakan, persepsi kontrol perilaku juga tidak memiliki pengaruh terhadap perilaku penggunaan layanan mobile banking. Sebaliknya, persepsi kemudahan dan persepsi risiko memiliki pengaruh terhadap sikap penggunaan mobile banking. Norma interpersonal dan norma sosial memiliki pengaruh terhadap norma subjektif. Keyakinan sendiri dan kondisi fasilitas memiliki pengaruh terhadap persepsi kontrol perilaku. Sikap, norma subjektif dan persepsi kontrol perilaku memiliki pengaruh terhadap minat dalam menggunakan layanan mobile banking. Hasil pengujian terakhir menunjukkan minat memiliki pengaruh terhadap perilaku penggunaan layanan mobile banking. Implikasi dari studi ini relevan bagi pihak manajemen bank dan analisis mobile banking agar memperhatikan kembali faktor kegunaan, kompatibilitas, sikap dan persepsi kontrol perilaku dalam menerapkan dan mengembangkan sistem mobile banking.

PERAN PERSEPSI WAJIB PAJAK ATAS KEADILAN SISTEM PERPAJAKAN DALAM MENINGKATKAN KEPATUHAN PAJAK Imam Subekti; Noval Adib
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 3 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Kesadaran wajib pajak yang berbanding terbalik dengan tingkat kesejahteraan penduduk pada 2010 sampai dengan 2014 menunjukkan kurangnya kepatuhan pajak di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh niat untuk patuh terhadap kepatuhan pajak, beserta sikap atas kepatuhan pajak serta persepsi pada keadilan sistem perpajakan sebagai penentu niat WPOP untuk patuh. Survei dilakukan terhadap WPOP yang terdaftar di KPP Batu dan Kepanjen, Jawa Timur. Sampel sebanyak 111 WPOP dipilih secara tidak acak dengan menggunakan convenience sampling. Hasil penelitian menunjukkan bahwa kepatuhan pajak dipengaruhi oleh niat untuk patuh, sedangkan niat untuk patuh dipengaruhi secara positif oleh kebijakan pemerintah atas dana pajak dan tidak dipengaruhi oleh sikap atas kepatuhan pajak. Hal ini menunjukkan Direktorat Jenderl Pajak dapat meningkatkan rasa percaya WP dengan menambah sarana edukasi dan kampanye perpajakan untuk menunjukkan citra positif pemerintah dalam mengelola dana pajak. Integrasi data tentang usaha WP terhadap pajak penting untuk memunculkan sikap positif WP terhadap niat untuk patuh.

ANALYSIS OF THE DIFFERENCE EARNINGS MANAGEMENT BEFORE AND AFTER IFRS IMPLEMENTATION Ustman Ustman; Imam Subekti; Abdul Ghofar
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i2.6933

ABSTRAKPenelitian ini bertujuan untuk menemukan dan menguji perbedaan manajemen laba sebelum dan sesudah implementasi IFRS. Metode pengukuran yang digunakan dalam penelitian ini adalah manajemen laba yang diproksi dengan Discretionary Accruals, menggunakan model yang dikembangkan oleh Kothari. Metode analisis yang digunakan adalah paired sample t-test dan satu sample t-test menggunakan data sekunder. Sampel terdiri dari 55 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2013. Hasil penelitian menunjukkan bahwa tidak ada perbedaan dalam manajemen laba sebelum dan sesudah implementasi IFRS, perusahaan melakukan manajemen laba dengan menggunakan penurunan pendapatan. Motivasi penghematan pajak menjadi motivasi nyata bagi perusahaan yang melakukan manajemen laba dengan menggunakan penurunan pendapatan. Berbagai metode akuntansi digunakan oleh perusahaan untuk penghematan pajak. Kata kunci: manajemen laba akrual, penurunan pendapatan, penghematan pajak.ABSTRACT This research aimed to find and examine the difference earnings management before and after IFRS implementation. The measurement method used in the research was earnings management proxied with Discretionary Accruals, using a model developed by Kothari. The analysis method used was paired sample t-test and one sample t-test using secondary data. The samples consisted of 55 manufacture companies listed in Indonesia Stock Exchange in 2012-2013. The result showed that there was no difference in earnings management before and after implementation IFRS, the company performed earnings management by using income decreasing. The motivation of tax savings became real motivation for the companies performing earnings management by using income decreasing. Various accountancy method was used by company to tax savings.Key words: management of accrual earnings, income decreasing, tax savings.

Determinan penggunaan sistem akuntansi pemerintah desa: Analisis keperilakuan menggunakan UTAUT Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

ABSTRACT This study aims to examine the relationship between the determinants of the use of accounting information systems in village financial management through behavioral aspects using the UTAUT model including performance expectancy, effort expectancy, social influence, and facilitating condition on behavioural intention. This study uses quantitative methods and data collection using a questionnaire. The study population was village offices in Banyuwangi Regency, while the samples used in this study used judgment sampling techniques. The collected data was analyzed using SmartPLS ver.2.0.M3. The results showed that performance expectancy, effort expectancy, and facilitating conditions had a positive and significant effect on behavioural intention using the system, while the social influence on behavioural intention using the system was not supported. In addition, the effects of male or female gender as well as the effects of masculine or feminine gender as moderating are not supported.

Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

The objective of this study is to analyze the effect of companyâ€™s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of companyâ€™s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by companyâ€™s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, especially the problem of information asymmetry, which can be minimized by the role of corporate governance.

Asosiasi antara Set Kesempatan Investasi dengan Kebijakan Pendanaan Dan Dividen Perusahaan, serta Implikasinya pada Perubahan Harga Saham Imam Subekti; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.50

The objectives of this study are to empirically examine the correlation between the investment opportunity set (IOS) values as firm growth proxy and realized firm growth, to investigate the association between the investment opportunity set and corporate financing, and dividend policies, and to examine the difference of firms stock price classified by the investment opportunity set value. Five variables are used as firm growth indicator such as book value of plant, property, and equipment to assets ratio (PPE/BVA); market to book of equity ratio (MVE/BVE); price to earning ratio (P/E); market to book of assets ratio (MVA/BVA); and capital addition to book of assets ratio (CAP/BVA). These variables are analized by common factor analysis. Fourty growth firms and 40 no growth firms from 97 public firms at Jakarta Stock Exchange except banking and financing industry firms can be determined, based on common factor analysis. Spearman Rank Correlation was employed to examine the correlation between IOS values and realized growth firm.The empirical results show that the correlation between MVA/BVA, MVE/BVE, and CAP/BVA and realized growth firm are significantly positive, as expected. However, there are no the correlation between PPE/BVA and P/E ratio and realized growth firm, as not expected. Growth firms have lower financing, and dividend policies than no growth firms. Nevertheless, classified firms based on IOS values don’t affect changes of stock price, proxied by abnormal return. It means that investors hav not reacted yet to the signals. The multivariate test result shows that stock price is not affected by firm growth classification, return on asset, and dividend payout.

PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.

PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP TRANSAKSI PADA PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA Dyah Puspasari; Imam Subekti; Endang Mardiati
El Dinar Vol 2, No 1 (2014): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v2i1.2959

Abstract The objective of this study is to investigate the effect of ownership structure to the related party transaction and board directors’s compensation practice as moderating variable. This study uses managerial ownership, financial institution ownership, family ownership, government ownership, and public ownership as proxy of ownership structures and related party transaction (RPT) asset, liabilities, purchase, and sales as proxy of related party transaction (RPT). This research used 152 non financial companies listed in Indonesia Stock Exchange by using purposive sampling. The result of this study show that family ownership, managerial ownership have positive effects on RPT Asset, Liabilities, Purchase, and Sales. Whereas financial institution ownership and public ownership have negative effects on RPT Asset, Liabilities, Purchase, and Sales. Whereas government ownership not significant on RPT Asset, Liabilities, Purchase, and Sales. Results of other examination show that board director’s compensation will strengthen managerial ownership’ effect to the RPT Asset, Liabilities, Purchase, and Sales.

Co-Authors . Rosidi Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arif, Taufan Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dicky Andriyanto Dicky Andriyanto Dyah Puspasari E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Ernawati, Naya Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Hafifa, Risma Hari Hendarto, Hari Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Isyrohil Muyassaroh Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurnadi Gularso Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamed Omar Aabdulrahim Muhammad Arief Rasyid Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Rampay, Arthur Samuel Ranita Ramadhani Rini Adriani Auliana Roekhudin, Roekhudin Roidah, Lidya Sara Ronasari Mahaji Putri Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO Sutrisno Sutrisno SUTRISNO SUTRISNO Suzanna Immanuel Syarif , Muhammad Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yuyut Krisdiantoro Zaki Baridwan

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