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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Aniek Murniati
STIE ASIA MALANG
Economics, Econometrics & Finance

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Analisis Kinerja Keuangan Bank Persepsi Sebelum Dan Setelah Implementasi Kebijakan Tax Amnesty Aniek Murniati; Justita Dura
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 4 No. 1 (2019)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.399 KB) | DOI: 10.51289/peta.v4i1.376

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kinerja bank persepsi yang ditunjuk pemerintah terkait implementasi Tax Amnesti. Penelitian ini didasarkan atas sampel penelitian berdasarkan purposive sampling, yaitu bank persepsi yang ditunjuk oleh pemerintah berdasarkan peraturan implementasi Tax Amnesti. Sampel bank persepsi diperoleh sebanyak 44 bank persepsi tahun 2015 dan tahun 2017. Dilakukan analisis kinerja bank persepsi yang meliputi Non Performing Loan (NPL), Capital Adequency Ratio (CAR) Loan to Deposit Ratio (LDR) Return On Asset (ROA) Beban Operasional dan Pendapatan Operasional (BOPO). Dilakukan uji t-test untuk mengetahui apakah ada perbedaan sebelum dan sesudah diimplementasikan Tax Amnesti. Berdasarkan hasil penelitian perbedaan kinerja bank persepsi setelah dan sebelum tax amnesti dari beberapa penilain kinerja (NPL, LDR, CAR, ROA, NIM, BOPO) secara keseluruhan tidak ada perbedaan kinerja bank persepsi sebelum dan setelah tax amnesti. Penelitian ini memberikan kontribusi atas penilaian kinerja bank persepsi.
MODEL PELAPORAN CORPORATE SOCIAL RESPONSIBILITY TEMA KEMASYARAKATAN, LINGKUNGAN DAN PRINSIP PENGUNGKAPAN PADA PT. ALAM MAHAMERUDI KOTA MALANG Aniek Murniati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i2.1121

Abstract

This research is to study implementation of corporate social responsibility report (society and environment theme) at PT. Alam Mahameru in Malang and to known disclosure report consistency (full disclosure). This research is descriptive research with data type qualitative, which is described and explains obtained data of PT. Alam Mahameru. Collecting data with some method of like semi interview structure to some employees of PT. Alam Mahameru, observation non participant and documentation in the form of document, soft copy, hard copy and also other media exist in PT. Alam Mahmeru.Result of Research indicate that PT. Alam Mahameru have applied corporate social responsibility society and environment theme as according to rules and regulations of No. 40 Year 2007 ( UUPT) but PT. Alam Mahameru have not consist use CSR report consistency (full disclosure). CSR implementation in PT Alam Mahameru expected the company to have sustainability reporting (SR) who reported social, economic and environmental aspects of a company. This report is beyond the concept or reported separately to the financial statements conformed to the applicable accounting standards.This report is expected to be included in the annual report, so the company is able to reveal the social impact of the company with the principle of full disclosure (full disclosure).
Implementasi E-Problem Based Learning (E-PBL) Akuntansi Manajemen Pada Mahasiswa Stie Asia Malang Aniek Murniati; Aditya Hermawan
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v9i1.1361

Abstract

This study is a descriptive study on the implementation of E-problem based learning (EPBL) Management accounting. The research data is based on observation ofthe application of learning method. Observation is done by interviewing and observingstudents who are implementing e-PBL in management accounting courses. Observations and interviews on lecturers who implement this learning model. Theresults explained that E-PBL facilitate students and lecturers to deliver learningmaterials and evaluate or utilize facilities provided by departments / agencies. E-PBL is alearning will help lecturers to facilitate the delivery of learning materials for easy tounderstand students. E-PBL in Evaluation / assessment of learning as one way to determine the ability ofstudents in following the learning will be very easy. With e-PBL, every studentautomatically has to be absent online. to the task also can directly check online.Communication and inertaksi among lecturers, students will be easier.
Co-Authors Aditya Hermawan Justita Dura