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STRUKTUR PASAR DAN KINERJA: STUDI KASUS PADA BANK UMUM DI INDONESIA Nisa, Chaerani; Mukri, Cotoro; Djamil, Achmad
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 3 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.064 KB)

The aim of this study is to find the relationship between market structure and performance of banking industry in Indonesia. Structure Conduct Performance Hypothesis and Relative Market Power Hypothesis are few of hypotheses among others that try to conclude relationship between those variables. This research use commercial banks that operate and alredy give their financial report to Financial Service Authority (FSA) in 2018 as a sample. This study shows that Relative Market Power Hypothesis in Indonesian banking. It means that policies that support bank merger or acquisition is not suitable for Indonesia. Since banks gain their profit by offering diversified product. Keywords: market structure, structure conduct performance hypothesis, relative market power hypothesis.

Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception Measurement of Tax Fairness Perception Larasati, Meita; Mukri, Cotoro
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.8918

This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.

Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception Measurement of Tax Fairness Perception Meita Larasati; Cotoro Mukri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.8918

This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.

KINERJA ARUS KAS PERUSAHAAN SEKTOR TRANSPORTASI DALAM MASA PENGENDALIAN PANDEMI COVID-19 Indra Satria; Cotoro Mukri; Achmad Djamil
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4025

Abstract Indonesia's transportation sector experienced the worst conditions during the Covid-19 pandemic in 2020. Along with the recovery of economic conditions through the Covid-19 pandemic control policy in 2021, this study was conducted to evaluate the performance of transportation sector companies during the Covid-19 pandemic control period. the. Performance appraisal is carried out according to the cash flow ratio analysis method. Purposive sampling method was determined in determining the selected companies for research. The results show that the cash flow performance of transportation sector companies has increased in terms of liquidity and solvency. On the other hand, the efficiency level has decreased. Keywords: Cash Flow Performance

ANALISIS PERBANDINGAN METODE ALTMAN Z-SCORE DAN SPRINGATE DALAM MEMPREDIKSI POTENSI KEBANGKRUTAN PT.INDOCEMENT TUNGGAL PRAKARSA PERIODE 2017-2019 Salahudin Al Ayubi; Irma Sari Permata; Cotoro Mukri
JIMP : Jurnal Ilmiah Manajemen Pancasila Vol 2 No 2 (2022): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jimp.v2i2.3318

Kebangkrutan merupakan suatu kondisi yang menjelaskan bahwa perusahaan mengalami kesulitan keuangan sehingga perusahaan tidak mampu melunasi kewajibannya dan melaksanakan aktivitas operasionalnya. Kebangkrutan biasanya ditandai dengan adanya masalah kesulitan keuangan yang memunculkan risikorisiko yang mengindikasi adanya kegagalan pihak manajemen perusahaan. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan yang dipublikasikan di website Bursa Efek Indonesia. Sampel pada penelitian ini adalah perusahaan indocement tunggal prakarsa periode 2017-2019. Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat perbedaan prediksi kebangkrutan antara model Altman Z-Score dan Springate. Untuk mengetahui model prediksi yang paling akurat dalam memprediksi kebangkrutan pada perusahaan indocement tunggal prakarsa tbk. Berdasarkan hasil analisis data disimpulkan bahwa kedua model memiliki tingkat akurasi yang sama baik model Altman Z-Score dan Springate, yakni didapatkan nilai akurasi sebesar 100%. Selain itu, berdasarkan uji beda menggunakan uji Wilcoxon Match Paired Sample Test didapatkan hasil bahwa tidak ada perbedaan pada kedua model dalam memprediksi kebangkrutan.

Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan pada Wajib Pajak Orang Pribadi Usahawan Heriansyah, Kurnia; Sinaga, Lazarus; Mukri, Cotoro
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1308

This research was conducted to identify and analyze the variables that influence the tax compliance of individual entrepreneurs in reporting their tax obligations. The independent variables studied include tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence. The dependent variable is taxpayer compliance. This study employs a convenient sampling technique to determine the sample. The respondents in this study are individual entrepreneur taxpayers registered in Depok City, totaling 100. This research uses a questionnaire as the research instrument, structured using a Likert scale, and then analyzed using SPSS 26. The questionnaire was distributed online to the respondents and selected according to criteria. The results of the study indicate that tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence have an influence on taxpayer compliance in submitting Annual Tax Returns. It is hoped that the findings of this study can serve as a guideline for the implementation of national taxation related to state revenue from the taxation sector

The Effect of Moral Reasoning, Retaliation and Negative Emotions on Whistleblowing of Internal Auditors Mukri, Cotoro; Larasati, Meita
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/12728

The purpose of this study is to investigate the effect of moral reasoning, retaliation and negative emotions (guilt and shame) on the tendency of internal auditors to conduct whistleblowing. This study uses a survey method, with questionnaires distributed to 56 internal auditors working at universities in Yogyakarta. Participants were asked to rate the questionnaire with a five-point Likert scale. All the questionnaires collected were analysed using multiple regression. The results of this study prove empirically that moral reasoning and guilt have a significantly positive influence on the tendency of internal auditors to conduct whistleblowing. Meanwhile, retaliation has a significantly negative effect on the tendency of internal auditors to conduct whistleblowing, but shame does not have a significant effect on the tendency of internal auditors to conduct whistleblowing. This research is expected to provide a basis for organisations to consider establishing whistleblowing systems for fraud and wrongdoing prevention.

Pengembangan Strategi Industri Kreatif Sangkar Burung di Kecamatan Bogor Barat Menghadapi Persaingan Global Oktrivina, Amelia; Masri, Indah; Hatta, Iha Haryani; Rizky, Yuana; Mandagie, Octaviani; Mulyadi, Mulyadi; Mukri, Cotoro
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.930

The birdcage industry in West Bogor Subdistrict has immense growth potential. However, it faces several challenges that need to be addressed. This study aims to create an effective strategy for addressing competition through SWOT analysis. A descriptive and qualitative approach was used to depict the industry's condition and analyze internal and external factors that impact its performance. The findings reveal that the birdcage industry possesses strengths in product quality and an experienced workforce but also faces weaknesses such as limited production tools and access to international markets. Opportunities include local market and government support, while threats mainly arise from international competition and fluctuating raw material prices.

Meningkatkan Nilai Ekonomi Lokal melalui Keripik Ubi Jalar yang Inovatif Siregar, Amelia Oktrivina; Masri, Indah; Hatta, Iha Haryani; Mandagie, Yuana Rizky Octaviani; Mulyadi, Mulyadi; Mukri, Cotoro
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1349

Sweet potatoes are a key agricultural product in Indonesia, particularly in five significant provinces: West Java, Central Java, East Java, Irian Jaya, and North Sumatra. One popular way to prepare sweet potatoes is by making them into delicious and nutritious chips. Chips are dry, crunchy snacks known for their durability, convenience, and ease of storage. Creating sweet potato chips could boost the economic value of fresh sweet potatoes. Given these points, introducing innovative sweet potato chips with enhanced nutritional value presents an enticing solution to address community nutritional needs and create new snack options. With a shortage of processed sweet potato products available, offering a variety of sweet potato chip flavors can also promote public health.

Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan pada Wajib Pajak Orang Pribadi Usahawan Kurnia Heriansyah; Lazarus Sinaga; Cotoro Mukri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1308

This research was conducted to identify and analyze the variables that influence the tax compliance of individual entrepreneurs in reporting their tax obligations. The independent variables studied include tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence. The dependent variable is taxpayer compliance. This study employs a convenient sampling technique to determine the sample. The respondents in this study are individual entrepreneur taxpayers registered in Depok City, totaling 100. This research uses a questionnaire as the research instrument, structured using a Likert scale, and then analyzed using SPSS 26. The questionnaire was distributed online to the respondents and selected according to criteria. The results of the study indicate that tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence have an influence on taxpayer compliance in submitting Annual Tax Returns. It is hoped that the findings of this study can serve as a guideline for the implementation of national taxation related to state revenue from the taxation sector

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