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PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI PADA SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS INFORMASI Norman Alvi Tripambudi; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is for examine the influence of organizational culture and organizational structure of the accounting information systems and their impact on the quality of information. This study is replication of previous research, Rapina (2013). Previous studies used 33 micro small and medium enterprises in Bandung. And in previous research used test equipment LISREL 8.7 with path analysis method of analysis. The population used in this study were listed in the Department of Cooperatives and SMEs in Central Java. Sampling technique in this study using a purposive sampling method, so this study used a sample of 40 micro small and medium enterprises in Semarang. This study used test equipment SPSS 21. Data analysis technique testing using multiple linear regression method. The results of this study indicated that the presence of organizational culture and organizational structure to supported the application of accounting information systems in used by the company. While the collaboration of good organizational culture, organizational structure, and accounting information systems can produced good quality information.

PENGARUH STRUKTUR MODAL DAN KARAKTERISTIK BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH (Studi Empiris pada Bank Syariah Malaysia Tahun 2012-2014) Anuttara Eka Dewi Larasati; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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This study discusses about the effect of capital structure and characteristics of the bank on the performance of Islamic banks. This study examined the effect of capital ratio, the ratio of non-earning asset, the ratio of overhead, the ratio of bank size, and the ratio of liabilities on the performance of Islamic banks in Malaysia.The data on this study was obtained from secondary data sources in the form of financial statements and annual reports published through the website of the Central Bank of Malaysia. The sampling technique was taken by purposive sampling. In according the criteria, the samples used amounted to 14 Islamic banks in Malaysia during 2012-2014. The statistical tool used is linear regression analysis with a method: a descriptive statistical analysis, the classic assumption test, and hypothesis testing.The hypothesis testing show that the performance of banks is significantly affected by a capital ratio and the ratio of overhead. Meanwhile, the ratio of non-earning asset, bank size, and the ratio of liabilities does not have a significant effect on performance of banks.

ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bank Indonesia Tahun 2011-2013) Reza Adi Nugraha; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the differences between Islamic banks with conventional banks are based on the level of efficiency of each type financial institutions in the period 2011-2013 in Indonesia.This study using the Data Envelopment Analysis in determining the values of efficiency at each banking company that is used as a sample in the study. The sample used in this study was 22 banking companies of which consists of 11 islamic banks and 11 other samples are conventional commercial banks, each of which is a bank of the same category and has total assets most closely with their respective Islamic banks in 2011. The sample was determined by purposive sampling method with certain and considerations. The data used in this research is secondary data obtained from financial statements published by each bank. Data obtained from the financial statements of each bank is used to measure the efficiency of each bank. After each bank efficiency values are known, the values are then analyzed using independent sample t-test.The results showed that the test based on independent sample t-test, the efficiency of each type of banking does not have significant differences. The tesults of this research in line with several pervious studies which showed that there was no significant difference in the level of efficiency in the banking institutions that use Islamic basis and conventional banking institutions.

PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) Barda Rajaza Musaif; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection methods with a closed questionnaire and a total number of 100 respondents into the research sample. The answer of closed questions that represent the observed variables were then being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role in giving positive perceptions toward tax rabate over zakat payments. However, if seen from the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers are positive significant factor for growing perceptions toward tax rabate over zakat payments, but legal consciousness are not significant factor for growing perceptions toward tax rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN PERUSAHAAN MELALUI INTERET (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) Ega Dastentya Oktavia; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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This study aimed to analyze the factors that affect the reporting of the company via the Internet on companies listed in Indonesia Stock Exchange in 2013. The company which increase voluntary information disclosure on the company's website can reduce information asymmetry. The information disclosed by the company is a signal which indicates that the company is better than other companies. Such disclosure is made to create transparency in the company and increase public confidence. The results showed that the status of the listing companies in the Corporate Governance Index, types of non-financial industries and the size of the company may increase voluntary information disclosure in the company's web site significantly, while the profitability does not affect the level of voluntary disclosure in the company's web site.

PENGARUH DEWAN KOMISARIS DAN INVESTMENT ACCOUNT HOLDERS TERHADAP KINERJA BANK SYARIAH DI INDONESIA Chandra Dwi Setyawan; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The purpose of this study was to examine the level of performance of Islamic Banks in Indonesia based board direcotrs attributes and Investment Account Holders. Then, this research ensures determinants on the disclosure. Hypothesis testing is based on level bank performance in the Annual Report of Islamic Banks. Using the legitimacy theory, the research examined level bank performance in Islamic Banks based on Islamic principles. Samples were taken from 7 Islamic Banks in Indonesia for 7 years. The study design using multiple regression analysis. The test results showed IAH (Investment Account Holders) significantly with bank performance of Islamic Bank. While that BS as number of board members and the board composition does not significantly with Bank Performance.

PENGELOLAAN DAN PELAPORAN ASET WAKAF PADA LEMBAGA WAKAF DI INDONESIA: STUDI KASUS PADA YAYASAN BADAN WAKAF SULTAN AGUNG Intan Wijaya; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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This study in regard to research recording of accounting and reporting waqf assetto the Indonesian waqf institution. The main purpose of this study is to investigate the process of recording and reporting the waqf asset to the Indonesian institution. This research give qualified information to the stakeholder as well as interested parties to explore waqf accounting system. This study was conducted using the qualitative methods through a case study in the Yayasan Badan Wakaf Sultan Agung by interview, analized financial report and related documents obtained directly from the organization.The result showed the unavalaible of accounting system which specific to organize waqf. this thing has been evidenced by the informants explanation who are worked in financial sector. However, this thing would not be an obstacle to the waqf institution as this institution applied accounting system based on PSAK 45 regarding Financial Reporting of Non-Profit Entities approaching accounting system for WAQF.

ANALISIS PENGARUH RESIKO DAN EFFISIENSI TERHADAP KINERJA BANK SYARIAH (Studi Kasus pada Bank Syariah di Indonesia pada periode 2013-2017) Syahidan Afda; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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This study aims to examine whether risk and efficiency affect the performance of Islamic banks in Indonesia. Risk is measured using the ratio of Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Non Performing Finance (NPF), Capital Adequacy Ratio (CAR). Efficiency is measured using the ratio of Operational Expenses to Operating Income (BOPO). Islamic bank performance is measured using the Return on Assets (ROA) ratio. The population in this study consists of all Islamic banks that are and operate in Indonesia in the period 2013-2017. A total of 55 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used is descriptive statistics, classic assumption tests and hypothesis testing with multiple regression analysis methods tested using SPSS software. The results of this study indicate that Non Performing Finance (NPF) and Operational Expenses to Operating Income (BOPO) have a significant effect on the performance of Islamic banks, in contrast to Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR ), and Company Size that does not have a significant influence on the performance of Islamic banks.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEPATUHAN (COMPLIANCE BEHAVIOR) PEMBAYARAN ZAKAT PERDAGANGAN (Studi Kasus Pengusaha Muslim Batik di Kota Pekalongan Tahun 2017) Qurotu Uyun Alpriyamah; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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This study aims to analize factors that influencing zakah compliance behavior. According to the Theory of Reasoned Action (TRA) difined by Ajzen and Fisbein there are three factors likes attitude, subjective norm and intension that influencing compliance behavior. Using primary data from the questionnaires that was distributed to muslim Batik bussinessman in Pekalongan to examine their zakat compliance behavior. The data analized by multiple regression analysis using SPSS 20 for windows. The result of this study show that : (1) attitude toward behavioral intension to pay zakah is positively significant, (2) subjective norm toward intention to pay zakah is positively significant, (3) intension to pay zakah is positively significant toward zakah compliance behavior. And then (4) intension to pay zakah is significant as a mediator between the attitude and subjective norm toward zakah compliance behavior.

PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) Barda Rajaza Musaif; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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

The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection methods with a closed questionnaire and a total number of 100 respondents into the research sample. The answer of closed questions that represent the observed variables were then being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role in giving positive perceptions toward tax rabate over zakat payments. However, if seen from the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers are positive significant factor for growing perceptions toward tax rabate over zakat payments, but legal consciousness are not significant factor for growing perceptions toward tax rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.

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