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<![CDATA[PERBEDAAN KINERJA KEUANGAN PERBANKAN YANG MELAKSANAKAN DAN YANG TIDAK MELAKSANAKAN EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs) ]]>
<![CDATA[Irmadariyani, Ririn]]>;
<![CDATA[Dian N, Eva Mery]]>
<![CDATA[ JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis perbedaan kinerja perbankan yang melaksanakan dan yang tidak melaksanakan ESOPs. Sampel pada penelitian ini adalah perbankan yang melaksanakan ESOPs dan perbankan yang tidak melaksanakan ESOPs pada kurun waktu 2007 -2010. Metode analisis yang digunakan adalah analisis kinerja keuangan bank dengan menggunakan 4 rasio keuangan untuk membuktikan hipotesis dengan menggunakan uji t beda terhadap rasio-rasio keuangan tersebut. Hasil analisis menunjukkan bahwa dari 4 rasio keuangan yang ada, Capital Adequeacy Ratio (CAR), Non Performing Loans (NPL), biaya operasional/pendapatan operasional (BOPO), dan Loan to Deposito Ratio (LDR), data tersebut berdistribusi normal maka dalam pengujian hipotesis penelitian ini menggunakan alat analisis statistik parametrik yaitu dengan menggunakan alat uji Independent sample T-Test, hal ini dilihat dari nilai signifikansi Kolmogorof-Smirnov (SIG) keempat variabel tersebut yang lebih besar dari 0,05. Kesimpulan yang dapat diambil dari hasil analisis tersebut yaitu berdasarkan rasio CAR dan NPL tidak terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs, sedangkan berdasarkan rasio BOPO dan LDR terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs.
Kata Kunci: Kinerja keuangan, Employee Stock Ownership Plans (ESOPs)]]>
<![CDATA[Pengungkapan AkuntansiPertanggungjawaban Sosial(CorporateSocial Responsibility Disclosure) sebagaiPengungkapan Sukarela Kebutuhan InformasiStakeholderpada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk) ]]>
<![CDATA[Irmadariyani, Ririn]]>
<![CDATA[ JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[The purpose of this research is to see whether the company has taken advantage of the official website to disclose CSR programs conducted. Research conducted at the official site of PT. Indosat Tbk. http://www.indosat.com address in this research focus includes the corporate governance (Government Organization), environmental accounting as a social responsibility. There are two categories that will be used to investigate the reported disclosure of CSR. The first category is the disclosure of information relating to internal stakeholders and the second related information external stakeholders. To measure the quantity of information presented is used as an indicator of Publicity Index. This index indicates the amount of information disclosed by the company as much as 86 questions that there are 2 categories of management and shareholders of the category of internal stakeholders and information to customers, suppliers, environment, society and the distributors of the categories of external stakeholders. The results showed that the index Publicity PT. Indosat Tbk. has revealed 81 of the 86 information relevant to the CSR to the public through the official website. Index derived from the disclosure of information relating to the stakeholders including the reporting of information for 31 categories of internal stakeholders consist of 14 reported that the disclosure of information relating to employee / labor, and 17 reported that the disclosure of information relating to the shareholders and board of directors, as well as stakeholder category for external reporting as many as 50 information that consists of 14 reporting of customer information, supplier information reporting 8 (suppliers), 10 reporting of environmental policies, 12 reported the information society, and 6 reporting the information to distributors.
Key Words: Corporate Social Responsibility index publicity official website]]>
<![CDATA[PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) PAJAK PENGHASILAN PASAL 21 DENGAN GROSS UP METHOD ]]>
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ RELASI : JURNAL EKONOMI Vol 15 (2012) ]]>
Publisher : <![CDATA[STIE Mandala Jember ]]>
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DOI: 10.31967/relasi.v15i0.26
<![CDATA[Company tax subjects are taxed on their income and have to pay to the Tax Office (Kantor Kas Negara) baed on the tax regulation. Some companies would consider corporate income tax as a burden so that they would try to pay their tax as minimum as possible as long as allowed by law and tax regulation. Therefor, companies making tax planning as a starting point in tax management. One of method in corporate income tax planning article 21 is the gross up method. By this method, income tax article 21 paid by the permanent employees will be the same amount as the tax allowance given by the employer. This tax Allowance could be considered as a company's expense that could be deducted from the company's net income and at the end it will reduce the corporate income tax paid by the company.]]>
<![CDATA[IMPLEMENTASI STRATEGIC CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF SHARI’AH ENTERPRISE THEORY ]]>
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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<![CDATA[This article aimed to review the implementation of strategic corporate social responsibility in the perspective shari’ah enterprise theory. Three theories (entity theory, enterprise theory, and shari’ah enterprise theory) used to assess the implementation of strategic corporate social responsibility in the roles and responsibilities of management paradigm in run companies in order to provive welfare to stakeholders. The results indicate that third theory give the meaning of welfare differently. Based on ethics, entity theory is egoism, enterprise theory is utilitarianism, shari’ah enterprise theory is teonom, so that the level involvement strategic corporate social responsibility is also different. Egoism and utilitarianism different because it has different perspective, but both have a moral issue study that the same that is based on human reason without the link the power of the God. It can be said that activities performed to makes welfare to stakeholders is secular. Shari’ah enterprise theory is teonom which means consider of spiritual awareness in man, so that the activity of strategic corporate social responsibility done by companies based worship to the God. Shari’ah enterprise theory makes welfare to stakeholders of shari’ah value added.]]>
<![CDATA[Pengungkapan AkuntansiPertanggungjawaban Sosial(CorporateSocial Responsibility Disclosure) sebagaiPengungkapan Sukarela Kebutuhan InformasiStakeholderpada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk) ]]>
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[The purpose of this research is to see whether the company has taken advantage of the official website to disclose CSR programs conducted. Research conducted at the official site of PT. Indosat Tbk. http://www.indosat.com address in this research focus includes the corporate governance (Government Organization), environmental accounting as a social responsibility. There are two categories that will be used to investigate the reported disclosure of CSR. The first category is the disclosure of information relating to internal stakeholders and the second related information external stakeholders. To measure the quantity of information presented is used as an indicator of Publicity Index. This index indicates the amount of information disclosed by the company as much as 86 questions that there are 2 categories of management and shareholders of the category of internal stakeholders and information to customers, suppliers, environment, society and the distributors of the categories of external stakeholders. The results showed that the index Publicity PT. Indosat Tbk. has revealed 81 of the 86 information relevant to the CSR to the public through the official website. Index derived from the disclosure of information relating to the stakeholders including the reporting of information for 31 categories of internal stakeholders consist of 14 reported that the disclosure of information relating to employee / labor, and 17 reported that the disclosure of information relating to the shareholders and board of directors, as well as stakeholder category for external reporting as many as 50 information that consists of 14 reporting of customer information, supplier information reporting 8 (suppliers), 10 reporting of environmental policies, 12 reported the information society, and 6 reporting the information to distributors. Key Words: Corporate Social Responsibility index publicity official website]]>
<![CDATA[PERBEDAAN KINERJA KEUANGAN PERBANKAN YANG MELAKSANAKAN DAN YANG TIDAK MELAKSANAKAN EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs) ]]>
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Eva Mery Dian N]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 1 (2012) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis perbedaan kinerja perbankan yang melaksanakan dan yang tidak melaksanakan ESOPs. Sampel pada penelitian ini adalah perbankan yang melaksanakan ESOPs dan perbankan yang tidak melaksanakan ESOPs pada kurun waktu 2007 -2010. Metode analisis yang digunakan adalah analisis kinerja keuangan bank dengan menggunakan 4 rasio keuangan untuk membuktikan hipotesis dengan menggunakan uji t beda terhadap rasio-rasio keuangan tersebut. Hasil analisis menunjukkan bahwa dari 4 rasio keuangan yang ada, Capital Adequeacy Ratio (CAR), Non Performing Loans (NPL), biaya operasional/pendapatan operasional (BOPO), dan Loan to Deposito Ratio (LDR), data tersebut berdistribusi normal maka dalam pengujian hipotesis penelitian ini menggunakan alat analisis statistik parametrik yaitu dengan menggunakan alat uji Independent sample T-Test, hal ini dilihat dari nilai signifikansi Kolmogorof-Smirnov (SIG) keempat variabel tersebut yang lebih besar dari 0,05. Kesimpulan yang dapat diambil dari hasil analisis tersebut yaitu berdasarkan rasio CAR dan NPL tidak terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs, sedangkan berdasarkan rasio BOPO dan LDR terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs. Kata Kunci: Kinerja keuangan, Employee Stock Ownership Plans (ESOPs)]]>
<![CDATA[PENGARUH PENGUNGKAPAN SHARI’AH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Shofiahtu Adita]]>;
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Moch Shulthoni]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v19i1.23511
<![CDATA[ABSTRACTThis study aims to test and analyze the effect of Shari’ah Corporate Social Responsibility (SCSR) on the financial performance of componies listed in the Jakarta Islamic Index. This study uses purposive sampling as a sampling technique for data contained in annual report and sustainable report period of 2016-2019. Variabel data sources are obtained from the Indonesia Stock Exchange and the websites of related companies. The company selected as a sample are 17 which will then be analyzed using descriptive statistics, classing assumption tests an hypothesis tests. The result Showed that SCSR affects accounting performance, but has no effect on the company’s market performance.Keywords: Financial Performance, Responsibility, Shari’ah Enterprise TheoryABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh Shari’ah Corporate Social Responsibility (SCSR) terhadap kinerja keuangan perusahaan yang terdaftar di Jakarta Islamic Index. Penelitian ini menggunakan purposive sampling sebagai teknik pengambilan sampel untuk data yang terdapat dalam laporan tahunan dan laporan berkelanjutan periode 2016-2019. Sumber data variabel diperoleh dari Bursa Efek Indonesia dan website perusahaan terkait. Perusahaan yang dipilih sebagai sampel sebanyak 17 perusahaan yang selanjutnya akan dianalisis menggunakan statistik deskriptif, uji asumsi pengelompokan dan uji hipotesis. Hasil penelitian menunjukkan bahwa SCSR berpengaruh terhadap kinerja akuntansi, tetapi tidak berpengaruh terhadap kinerja pasar perusahaan.Kata Kunci: Kinerja Keuangan, Responsibility, Teori Shari’ah Enterprise]]>
<![CDATA[THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY TYPE ON SUSTAINABILITY REPORT ASSURANCE ]]>
<![CDATA[Hafindatama Akbar Privika]]>;
<![CDATA[Bunga Maharani]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v19i1.21937
<![CDATA[ABSTRACTThis study aims to analyze the effect of profitability, leverage, company size and type of industry on the assurance of sustainability reports in companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research. The sample selection was carried out using purposive sampling method. The data used is secondary data obtained from the company website and from the IDX website. The data population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample is 27 companies. The results showed that profitability, leverage and type of industry had no effect while firm size had an effect on the assurance of sustainability reports.Keywords: assurance, leverage, size, sustainabilityABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan dan jenis industri terhadap assurance laporan berkelanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari website perusahaan dan dari website BEI. Populasi data dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel penelitian adalah 27 perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan jenis industri tidak berpengaruh sedangkan ukuran perusahaan berpengaruh terhadap assurance laporan keberlanjutan.Kata kunci: assurance, keberlanjutan, leverage, ukuran]]>
<![CDATA[ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL) ]]>
<![CDATA[Fathur Adrianto]]>;
<![CDATA[Nur Hisamuddin]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v15i1.8449
<![CDATA[This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost]]>
<![CDATA[E-Finance : Mitigation of Fraud Tendency in Indonesia ]]>
<![CDATA[Imanita Septian Rusdianti]]>;
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Alwan Sri Kustono]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 3 (2022): May 2022 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v5i3.1857
<![CDATA[Purpose: This research aims to determine the application of e-finance in the Lumajang Regency DPUTR and its role in improving internal control and mitigating fraud risk with fraud diamond theory analysis. Design/methodology/approach: This research is qualitative case study research with descriptive methods. Data collection techniques use observation, documentation and semi-structured in-depth interviews. Findings: Data analysis techniques through the stages of plan, design, prepare, collect, analyze, share. The results of this study include: 1) The application of e-finance in the Lumajang Regency DPUTR based on realtime online which is integrated with all LUMAJANG REGENCY OPDs to facilitate financial reporting in accordance with public sector accounting rules to prevent fraud so as to create transparency and can be accounted for; 2) Based on diamond theory fraud analysis, the application of e-finance is able to mitigate risks. fraud; 3) E-finance plays an important role in improving the internal control of the Lumajang Regency DPUTR. Research limitations/implications: The limitation of this research is the lack of theoretical foundations and previous research on the application of e-finance in public sector organizations. This finding provides solutions to public sector organizations in minimizing fraud through the application of e-finance applications by using fraud diamond theory analysis. Practical implications: This study adds literature on the application of e-finance to public sector organizations and its role in mitigating the risk of fraud which has not been discussed in previous studies. Originality/value: This paper is original. Paper type: Research paper]]>
