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Faktor-Faktor Mempengaruhi Kepatuhan Pembayaran Pajak (Studi Kasus Pengusaha Restoran di Kabupaten Lumajang) Murdiansyah, Isnan; Wahyuni, Nanik; Siswanto, Siswanto
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 5 No 01 (2020): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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One of the local taxes that can support regional income is restaurant tax. Restaurant tax is a tax on services provided by restaurants. What is meant by a restaurant is a food and beverage provider facility that is free of charge, which also includes restaurants, cafeterias, canteens, food stalls, bars, and the like, including catering services. Restaurant tax is one of the potential local taxes in the future, because as Lumajang Regency develops, it starts to become a tourism destination city with the discovery of new tourist attractions, such as: B-29, Biting Sites and others, thus causing a large effect which marked the beginning of the growth of new shopping centers and the construction of cafes in the shopping center. This study aims to examine the factors that influence the compliance of tax payments for restaurant entrepreneurs in Lumajang. The results of this study provide empirical evidence that the application of the Tax Law does not have a significant positive effect on compliance with paying restaurant taxes, tax counseling does not have a significant positive effect and tax penalties have a significant positive effect and awareness of taxpayers has a significant negative effect on tax compliance.

Leverage, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR) Murdiansyah, Isnan
MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v5i1.10543

The purpose of this research is to find out the influence of leverage, size of the board of commissioners and sharia supervisory board toward the disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia during 2017-2019 and test it. Purposing sampling is the technique that been used in this research with the samples 12 Sharia Commercial Bank during 3 years observation respectively with the result obtained 36 samples. The analysis technique used in this research was multiple regressions. The analysis result shows that leverage has no significant influenced toward the disclosure of Islamic Social Reporting (ISR), size of the board of commissioners has a positive significant influenced toward the disclosure of Islamic Social Reporting (ISR) and syaria supervisory board has no significant influenced toward the disclosure of Islamic Social Reporting (ISR). Â

Leverage, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR) Murdiansyah, Isnan
MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v5i1.10543

The purpose of this research is to find out the influence of leverage, size of the board of commissioners and sharia supervisory board toward the disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia during 2017-2019 and test it. Purposing sampling is the technique that been used in this research with the samples 12 Sharia Commercial Bank during 3 years observation respectively with the result obtained 36 samples. The analysis technique used in this research was multiple regressions. The analysis result shows that leverage has no significant influenced toward the disclosure of Islamic Social Reporting (ISR), size of the board of commissioners has a positive significant influenced toward the disclosure of Islamic Social Reporting (ISR) and syaria supervisory board has no significant influenced toward the disclosure of Islamic Social Reporting (ISR). Â

Evaluasi Program Pengentasan Kemiskinan Berbasis Pemberdayaan Masyarakat: Studi Kasus Pada Program Gerdu-Taskin di Kabupaten Malang Murdiansyah, Isnan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 1 (2014): Maret 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The biggest issue of national economic development is the high rate of poverty. Several efforts and solutions in the form of financial help program had been conducted by the government to overcome poverty problems, especially through an integrated act to overcome poverty program (Gerdu-Taskin).This program aimed to decrease poor-people through self-independency using human developmental approach, enterprises, and environment; on 2007, which was developed to be the link of social economic security (Japes). Malang, one of district in East Java, became one of district who got financial help program. Therefore, this study aimed to examine the role of Gerdu-Taskin in powering up the poor-people and identifying each motivating and demotivating factors for Gerdu-Taskin to increase social welfare in the District of Malang. This study was taken place at Pandanrejo village, the subdistrict of Pagak, the District of Malang. It used explorative study by applying descriptive qualitative method. The result of study investigated that; first, the Gerdu-Taskin through the Financial Controlling Unit effectively played important role in powering up and improving the people-self-independency, especially in the study area at the south of Malang. Second, the implementation of Gerdu-Taskin program through â€œAnggrekâ€ Financial Controlling Unit is as one of study area that effectively played important role in improving the rural-area institutional development. Third, the Gerdu-Taskin played important role in improving the social welfare in the District of Malang. The positive correlation between the both is able to be a role model to overcome poverty issues at other areas. Fourth, there are some problems appeared on the process of implementation of Gerdu-Taskin in Malang were the limited funds, corruption, the troubled-funds, the strong intervention of rural-area apparatus, the low support from both rural-area institution and the rural-area government, and the coordination among the manager programs in the district/ city had not yet gone well. Fifth, there were some advantages in Gerdu-Taskin program which was conducted by UPK in study area of Malang were the circulating of funds went well, the competency of staff management was professional, skillful, especially the people around the area.

Determinan Efisiensi Perbankan BPR Syariah Indonesia Isnan Murdiansyah
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.17235

This research aims to determine how the level of efficiency is measured by the DEA method and what the inhibiting factors are, how the variables of the level of profitability, level of complexity, level of health, capital ownership can affect the level of efficiency and its relationship with CAMEL. The research is located in the province of East Java with a total sample of 77 samples. The analysis technique used is tobit regression and Spearman correlation. The results showed that the level of efficiency of BPR Syariah in East Java was very fluctuating and the management of the input variables had not yet reached the maximum level when compared to the output variables which were the results of the management of these input variables. The results of the Spearman correlation test show that the level of efficiency is related to CAMEL because in CAMEL there is also an efficiency component even though the weighting value is small. Overall, it can be concluded that the level of perfect efficiency can be achieved not only by comparing the input and output variables optimally but also considering other factors outside of these variables.

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA) Isnan Murdiansyah; Made Sudarma; Nurkholis -
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability. This study was conducted at the postgraduate (master) accounting program at the Faculty of Economics andBusiness, University of Brawijaya, Malang. The study used a combination of research methods (Concurrent Embedded Design) by using quantitative and qualitative methods, both in the collection of data and analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that pressure, opportunity and rationalization have positive effect on student’s academic fraud behavior. It also found that the individual capability have negative effect on student’s academic fraud behavior.Keywords:Academic Fraud behavior, Fraud Diamond, Opportunity, Rationalization, Capability

Religious Accountant as Fraud Reducer Isnan Murdiansyah
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.011

This study aims to reveal the role of accountants' religiosity to reduce fraud. This research employed an interpretive approach with phenomenological methods to portray symptoms around the actors who are organized within the scope of interaction between the accounting profession, clients, and third parties. The data in this study were obtained from observations in the field by actively participating in every activity and in-depth interviews related to efforts to avoid fraudulent practices with people directly involved. Data analysis was carried out using noema and noesis analysis. The study indicates that accountants' religiosity must be carried out by combining the culture of professionalism and applying it to their work.

PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), JUMLAH PELANGGAN, DAYA YANG DIKONSUMSI TERHADAP PAJAK PENERANGAN JALAN DI KABUPATEN LUMAJANG Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 3, No 2 (2019): JPEKBM (DESEMBER)
Publisher : STKIP PGRI Jombang

Pemerintah daerah diperkenankan untuk melakukan pemungutan pajak daerah sesuai dengan Undang-Undang No.28 Tahun 2009. Pemungutan pajak daerah di suatu Daerah disesuaikan dengan potensi dan kebijakan daerah yang ditetapkan dengan Peraturan Daerah (Perda). Target penerimaan pajak penerangan jalan di Kabupaten Lumajang yang ditetapkan setiap tahun selalu ditingkatkan oleh Pemerintah Kabupaten Lumajang. Sedangkan jika dilihat dari pencapaiannya selalu melebihi target yang ditetapkan akan tetapi hal itu tidak selaras dengan pertumbuhannya. Hal ini mengindikasikan realisasi penerimaan pajak penerangan jalan di Kabupaten Lumajang belum sesuai dengan potensi yang ada. Tujuan penelitian ini adalah untuk mengetahui pengaruh domestik regional bruto (PDRB), Jumlah pelanggan dan daya yang dikonsumsi terhadap pajak penerangan jalan di Kabupaten Lumajang. Penelitian ini menggunakan data sekunder periode 2005-2014. Metode analisis yang digunakan dalam penelitian ini adalah metod deskriptif kuantitatif dengan analisis regresi pada data yang sudah diinterpolasi. Penelitian ini menghasilkan temuan bahwa PDRB, jumlah pelanggan dan daya yang dikonsumsi dapat mempengaruhi pajak penerangan jalan di Kabupaten Lumajang dan variabel independen tersebut berpengaruh positif dan signifikan secara simultan terhadap penerimaan pajak penerangan jalan di Kabupaten Lumajang. Dan hasil perhitungan kontribusi pajak penerangan jalan terhadap PAD menunjukkan hasil yang bagus.

ANALISIS KINERJA BERDASARKAN METODE BALANCED SCORECARD (STUDI KASUS PADA KANTOR PERPUSTAKAAN DAN ARSIP KABUPATEN LUMAJANG) Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
JCA (Jurnal Cendekia Akuntansi) Vol 1 No 1 (2020): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Penelitian ini bertujuan untuk mengetahui implementasi balanced scorecard untuk mengukur kinerja Kantor Perpustakaan dan Arsip Kabupaten Lumajang. Penelitian menggunakan deksriptif kualitatif. Penelitian difokuskan pada pengukuran kinerja organisasi sektor publik dengan menggunakan analisis balanced scorecard dengan menggunakan empat perspektif pengukuran, yaitu perspektif keuangan, perspektif proses internal, dan perspektif pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan secara keseluruhan kinerja Kantor Perpustakaan dan Arsip Kab. Lumajang dapat dikatakan baik mengunakan pengukuran balanced scorecard.

Leverage, Ukuran Dewan Komisaris, Ukuran Dewan Pengawas Syariah dan Pengaruhnya Terhadap Pengungkapan Islamic Social Reporting (ISR) Isnan Murdiansyah
MALIA: Journal of Islamic Banking and Finance Vol 5, No 1 (2021): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v5i1.10543

The purpose of this research is to find out the influence of leverage, size of the board of commissioners and sharia supervisory board toward the disclosure of Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia during 2017-2019 and test it. Purposing sampling is the technique that been used in this research with the samples 12 Sharia Commercial Bank during 3 years observation respectively with the result obtained 36 samples. The analysis technique used in this research was multiple regressions. The analysis result shows that leverage has no significant influenced toward the disclosure of Islamic Social Reporting (ISR), size of the board of commissioners has a positive significant influenced toward the disclosure of Islamic Social Reporting (ISR) and syaria supervisory board has no significant influenced toward the disclosure of Islamic Social Reporting (ISR).

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