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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL RELASI STIE MANDALA JEMBER Jurnal Ekonomi Syariah Teori dan Terapan Asian Journal of Accounting Research International Research Journal of Management, IT & Social Sciences JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen YUME : Journal of Management Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) SOLUSI Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AJAR (Asian Journal of Accounting Research) (e-Journal) Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Humanities Education and Social Sciences Innovation Business Management and Accounting Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Public and Business Accounting Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal Community Service Consortium Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Relasi : Jurnal Ekonomi IIJSE KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Journal of Economics and Economic Policy International Journal of Economics and Business (IJEB)
Oyong Lisa
Universitas Gajayana
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Penghindaran Pajak pada Koperasi Syariah di Indonesia Oyong Lisa
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 1 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.961 KB)

Abstract

AbstractThis study aimed to analyze the effect of profitability, leverage and the size of the cooperative against tax evasion. This research type used is explanatory research with quantitative approach. The analysis technique used multiple regression analysis the number of samples were 68 Cooperative Sharia. The result showed Profitability effect on tax evasion. The higher profitability affect cooperative tax evasion. Leverage effect on tax evasion. The higher the leverage means higher avoidance tax measures. Company size effect on the tax evasion. The greater company size the lower cooperative tax evasion owned, because large cooperatives are able to use its resources properly.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran koperasi terhadap penggelapan pajak. Jenis penelitian yang digunakan adalah penelitian penjelasan dengan pendekatan kuantitatif. Teknik analisis menggunakan analisis regresi berganda, dengan 68 sampel Koperasi Syariah. Hasil analisis menunjukkan profitabilitas berpengaruh positif terhadap penghindaran pajak. Semakin tinggi profitabilitas meningkatkan motivasi koperasi melakukan peng-hindaran pajak. Leverage berpengaruh positif terhadap penghindaran pajak. Semakin tinggi nilai leverage berarti tindakan tax avoidance semakin tinggi. Ukuran koperasi berpengaruh negatif terhadap terhadap penghindaran pajak. Semakin besar koperasi maka akan semakin rendah penghindaran pajak yang dimiliki, dikarenakan koperasi yang besar mampu menggunakan sumber daya yang dimilikinnya dengan baik.
Determining Factors in Application of Green Accounting at Public Hospitals Muhammad Hasyim Ashari; Umi Muawanah; Oyong Lisa
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 6 (2022): IJHESS-JUNE 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v1i6.160

Abstract

Abstract The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on financial, social and environmental activities, as a form of economic, social and environmental responsibility. This of course requires management's understanding of green accounting, and hospital management work experience, as well as considering the organizational size of the hospitals. The purpose of this study was to analyze and determine the effect of management's understanding of green accounting, organizational size and work experience either partially or simultaneously on the application of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of research variables on the application of green accounting at public hospitals in Malang. This survey research uses a multivariate correlation approach, namely causal correlation using linear regression test. The variables used are management's understanding of green accounting, organizational size, and work experience as the independent variable and the application of green accounting as the dependent variable. The sampling method used is probability sampling with stratified sampling, so that 36 research samples were collected from a population of 40 RSUs. The novelty of this research is the addition of work experience variables, in addition to the variables of management's understanding of green accounting and the size of the general hospital organization. The results showed that simultaneously, the variables of management's understanding of green accounting, organizational size and work experience had an effect on the application of green accounting in public hospitals in Malang Raya. In fact, the effect of the variable management understanding of green accounting, organizational size and work experience on the application of green accounting variable is 38.5% and the remaining 61.5% is influenced by other variables besides the variables in this study. However, partially the variables of management's understanding of green accounting and organizational size that affect the application of green accounting in public hospitals in Malang Raya, while the work experience variable does not affect the application of green accounting in public hospitals in Malang Raya.
Analisis Modal Kerja Usaha Kecil Dalam Rangka Peningkatan Kinerja Usaha Menghadapi Era Pasar Bebas: Kabupaten Lumajang M. Wimbo Wiyono; Oyong Lisa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v1i2.46

Abstract

Obstacles faced in developing small businesses in the City of small businesses in particular Lumajang Lumajang similar to problems faced by small businesses nationally, the gap between medium and large businesses increasingly widened. Small businesses in Lumajang generally weak in the capital, difficulties in obtaining capital, including working capital, weaknesses in management and low quality of human resources. The results of calculations and studies have been conducted that shows a general hypothesis expressed in this research can be proved, for the following reasons: (a) The results of calculation of working capital requirements based on the amount of sales volume achievement generally showed nearly (90%) small businesses that use the lack of working capital. (b) The effect of poor working capital management also affect the competitive ability of small businesses so that if this continued without looking for solutions not covered will likely affect the existence and competitiveness of small businesses in the future, especially in the era or the era of Global AFTA
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Audit: KPRI Kabupaten Lumajang Oyong Lisa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v1i2.47

Abstract

The main objective of this study is to examine factors to influence audit demand to KPRI in the central Java. These factors are sum of members, size, cost of audit, sum of debit, and management perception. Data were collected from 150 Manajer of broad of cooperative KPRI in Lumajang and in sub-district with random sampling. The hypothesis was analysed using logistic regression. The result shows that variables sum of members, sum of debt and management perception were significantly to influence audit demand to KPRI. These variables size and cost audit were not significantly to influence audit demand to KPRI.
Asimetri Informasi Dan Manajemen Laba: Suatu Tinjauan Dalam Hubungan Keagenan Oyong Lisa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.60

Abstract

Tulisan ini memberikan paparan deskriptif tentang hubungan asimetri informasi dengan tindakan manajemen laba sebagai implikasi dari hubungan keagenan. Selain itu pula makalah ini juga mencoba membahas kemungkinan meminimalisasi masalah keagenan tersebut melalui corporate governance. Dalam teori keagenan (agency theory), hubungan agensi muncul ketika satu orang atau lebih (principal) memperkerjakan orang lain (agent) untuk memberikan suatu jasa dan kemudian mendelegasikan wewenang pengambilan keputusan kepada agent tersebut. Hubungan antara principal dan agent dapat mengarah pada kondisi ketidakseimbangan informasi (asymmetrical information) karena agent berada pada posisi yang memiliki informasi yang lebih banyak tentang perusahaan dibandingkan dengan principal. Dengan asumsi bahwa individu-individu bertindak untuk memaksimalkan kepentingan diri sendiri, maka dengan informasi asimetri yang dimilikinya akan mendorong agent untuk menyembunyikan beberapa informasi yang tidak diketahui principal. Dalam kondisi yang asimetri tersebut, agent dapat mempengaruhi angka-angka akuntansi yang disajikan dalam laporan keuangan dengan cara melakukan manajemen laba. Salah satu cara yang di gunakan untuk memonitor masalah kontrak dan membatasi perilaku opportunistic manajemen adalah corporate governance. Prinsip- prinsip pokok corporate governance yang perlu diperhatikan untuk terselenggaranya praktik good corporate governance adalah; transparansi (transparency), akuntabilitas (accountability), keadilan (fairness), dan responsibilitas (responsibility). Corporate governance diarahkan untuk mengurangi asimetri informasi antara principal dan agent yang pada akhirnya diharapkan dapat meminimalkan tindakan manajemen laba.
Analisis Kontribusi Nilai Teknologi Informasi Terhadap Kinerja Proses Bisnis Dan Dinamika Bersaing: Studi Empiris pada Hotel Berbintang di Surabaya Oyong Lisa; Sihwahjoeni Sihwahjoeni
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.61

Abstract

This study aimed to analyze the effect of information technology on business process performance, analyzing the effect of information technology on competitive dynamics, analyze the effect of business process performance against competitive dynamics, and analyze the impact of information technology on the dynamics of competing through business process performance. This research is explanatory research. The population in this study is the manager of information technology users totaling 276 people. The number of samples in this study as many as 164 people. The sampling technique using simple random sampling. Data analysis technique used is structural equation modeling (SEM). The analysis showed that information technology is positive and significant effect on the performance of business processes. Information technology and significant positive effect on the dynamics of competition. Business process performance and significant positive effect on the dynamics of competition. Business process performance mediates the effect of information technology againts competitive dynamics.
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Jasa Audit Eksternal Pada Koperasi Di Jawa Timur Oyong Lisa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 1 (2013): Maret 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v3i1.81

Abstract

The result of analysis showed that the members, cooperation scale, and total liabilities of simultaneous impact significant to service requisition audits external. Members partially impact significant to service requisition audits external, meanwhile cooperation scale and total liabilities not significant ascendant to service requisition audits external. Financial statement that auditing to have impact that advantages to divide efficiency and employee integrity, since what does he worked and reported by employee all this time was tested accuracy and its naturalness. Reporting that is audited will give result at least in fix accounting process fault and reduces estimation fault possible revaluation by employee. Other impact for management is base that check external auditor gets to give kind of autosuggestion to fix operation and up to greater operation efficiency.
DETERMINAN PEMBIAYAAN DAN IMPLIKASINYA TERHADAP ISLAMICITY PERFORMANCE INDEX (Studi Pada Koperasi Syariah Se-Indonesia) Oyong Lisa
Solusi Vol 15, No 2 (2016)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v15i2.2046

Abstract

IslamCity Performance Index adalah salah satu metode yang dapat mengevaluasi kinerja koperasi syariah, tidak hanya finansial tetapi juga mampu mengevaluasi prinsip-prinsip keadilan, halal dan pemumian (Tazkiyah) yang dilakukan oleh syariah koperasi. Penelitian ini bertujuan untuk menganalisis pengaruh modal, jumlah anggota, yang diberikan pembiayaan (kredit) dan ukuran koperasi untuk IslamCity indeks kinerja. Populasi dalam penelitian ini adalah Koperasi Syariah di Indonesia yang tergabung dalam Inkopsyah yang berjumlah 402 koperasi. Teknik sampling yang digunakan purposive sampling, sehingga jumlah sampel dalam penelitian ini adalah 76 koperasi selama periode 2012-2104 laporan keuangan berturut-turut. Teknik analisis yang digunakan adalah analisis regresi berganda. Berdasarkan basil analisis menunjukkan bahwa modal, jumlah anggota, pembiayaan yang diberikan (kredit) dan ukuran sebagian koperasi IslamCity berpengaruh signifikan terhadap indeks kinerja. Modal, jumlah anggota, yang diberikan pembiayaan (kredit) dan ukuran koperasi secara bersamaan IslamCity berpengaruh signifikan terhadap indeks kinerja.Kata Kunci: IslamCity Performance Index, Jumlah Anggota, Modal, Pembiayaan diberikan, Ukuran
KETERKAITAN UKURAN ORGANISASI DAN PEMAHAMAN MANAJEMEN TERHADAP PENERAPAN AKUNTANSI HIJAU (GREEN ACCOUNTING) Muhammad Hasyim Ashari; Umi Muawanah; Oyong Lisa
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.991 KB) | DOI: 10.25105/jipak.v15i1.6186

Abstract

It is necessary to apply green accounting to public hospitals based on financial, social and environmental activities, as a form of economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The purpose of this study was to analyze and determine the effect of organizational size and management understanding of green accounting, either partially or simultaneously on the implementation of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of these two variables on the implementation of green accounting in public hospitals in Malang Raya. This research is a quantitative study with a correlational approach. The population of 40 public hospitals spread across Malang District, Malang City, and Batu City. The sampling method uses probability sampling and snowball sampling. The sample used as many as 35 public hospitals. Data collection using a survey questionnaire using a 7 point likert scale. The novelty in this research is the implementation of green accounting based on economic responsibility, social responsibility, and environmental responsibility, using organizational size variables by considering public hospitals have different types, and using management understanding variables about green accounting. The results showed that the size of the organization and management's understanding of green accounting influence the implementation of green accounting in public hospitals in Malang Raya either partially or simultaneously. The influence of organizational size and management's understanding of green accounting on the implementation of green accounting is 33,9 %, and the remaining 66,1 % is influenced by other variables besides the two variables.
Mengungkap Potensi Fraud Dan Upaya Pencegahannya Di Perusahaan X Priyo Budi Prakoso; Bambang Haryadi; Oyong Lisa
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.21101

Abstract

Any weakness of a control in the company will have the potential for fraud. Those who have more ability to take advantage of this gap will benefit from their actions.  Weaknesses of a control, error of recording to incomplete supporting evidence can be the cause of potential fraud. The object of the study is Unit S in Company X. This study provides results that there is still weak control in Unit S, and there are still many recording errors that are not based on fundamental evidence in presenting figures on financial statements. That is, it has the potential to cause fraud in Unit S. fraud which is most worried is the existence of fraud in terms of profit management. Some prevention that can be done is to change or improve the existing control system and complete the supporting evidence in the next period. This research is expected to be a suggestion for companies to be more careful and immediately correct the weaknesses that occur, so that this does not become the cause of potential fraud in the company in the future.
Co-Authors Abdul Halim Achmad Dahlan Ahmad Dahlan Ahmad Dahlan Alex Ari Gustopo Anggraini, Veni Ashari, Muhammad Hasyim Azizi, Bagus Salam Badar Ilahi Bambang Haryadi Bambang Haryadi Bambang Hermanto Bambang Hermanto Dewi Ernawati Djuni Farhan Djuni Farhan Dwi Orbaningsih Gunadi Gunadi Haryadi, Bambang Heriyadi Heriyadi Hertato, Roni Humaidi Humaidi Imanita Septian Rusdianti Indrasmono, Malikoes Arisnadi Jainuri, Ahmad Jauhari Jauhari Kelana, Tomas Aldi M. Wimbo Wiyono Muhammad Hasyim Ashari Muhammad Hasyim Ashari Priyo Budi Prakoso Qurrotul Aini Riza Bahtiar Sulistyan Ronny Hendra Hertanto Rosidi Satria Budi Wicaksono Setiyo Hadi Santoso Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sriyono Suati - Rakhmawati Sugeng Mulyono Supardi Tono Suwartono Umi Muawanah Wahidahwati Wahidahwati, Wahidahwati Wicaksono, Satria Budi Zahro, Mar’atus Zulvia, Awin Rahma