Articles
<![CDATA[Pengembangan Sistem Informasi Pada Local E-Govervenance Untuk Peningkatan Kinerja Pelayanan Warga ]]>
<![CDATA[Yutanto, Hariadi]]>;
<![CDATA[Ilham, Romi]]>;
<![CDATA[Salma, Kautsar Riza]]>;
<![CDATA[Effendi, Yusuf]]>
<![CDATA[ JSINBIS (Jurnal Sistem Informasi Bisnis) Vol 9, No 2 (2019): Volume 9 Nomor 2 Tahun 2019 ]]>
Publisher : <![CDATA[Universitas Diponegoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (567.751 KB)
|
DOI: 10.21456/vol9iss2pp220-227
<![CDATA[The problems that often arise in the neighborhood of Neighborhood Unit (RT) and Rukun Warga (RW) are the distribution of information on citizen activities, administration, transparent financial management, and management of citizen databases as an effort to improve services and information facilities for residents. The purpose of this study is to support the government in implementing e-Government-based government systems, by developing Good Local Governance. The specific target of innovation to be achieved is the development of innovation in the form of a web-based Citizen Information System (SiWarga) application at the RT / RW level. The method used in this study uses the System Development Life Cycle (SDLC Waterfall) method, starting from the first is analyzing the needs by conducting a survey and the feasibility of developing the system, second is to make a detailed list according to system requirements specifications, third is to design the system by creating workflow designs and programming design, the fourth is the development of information systems with coding, the fifth is system testing, the sixth is the implementation and maintenance of the system]]>
<![CDATA[The Effect of the Sharia Supervisory Board Characteristics on Maqashid Sharia Index ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Kurniasari, Meilynda]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): IJIBEC VOL. 4 NO. 1 JUNE 2020 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28918/ijibec.v4i1.2348
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the influence of the characteristics of the Sharia Supervisory Board on the maqashid sharia index on sharia banks in Indonesia. The variables used in this study are the characteristics of the sharia supervisory board and maqashid sharia index. The characteristics of sharia supervisory boards are the educational background of sharia supervisory boards, number of sharia supervisory board meetings, concurrent positions of sharia supervisory boards, and indicators of the number of sharia supervisory boards. The maqashid sharia index uses indicators of welfare (maal), education (tahdzib al fard), and justice ('adl). The data used are secondary data in the form of annual reports of Islamic banks in Indonesia for a 5 years period (2013-2017). The research sample of eleven Islamic banks. Data analysis technique used is Partial Least Square (PLS). The findings of the study were successful in proving the negative influence of the number and educational background of the sharia supervisory board on the maqashid sharia index.]]>
<![CDATA[Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Devi Saidul Hatta]]>
<![CDATA[ JAFFA Vol 8, No 1 (2020): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v8i1.7060
<![CDATA[Auditors’ performance in general is the result of an objective audit assignment towards the financial statements of a company or other organization in order to determine whether the financial statements have been fairly presented in accordance with generally accepted accounting principles. This study aims to determine the effect of professionalism, leadership style, understanding of governance, and the role of supervision of auditor performance. This study uses a questionnaire filled out by BPKP government auditors in East Java Province. Data analysis from this study uses multiple linear regression test using SPSS 23 program. This study found that only professionalism influences auditor performance. This result implies the importance of professionalism of the auditors because it can affect performance. The results of the study also imply that external factors such as leadership style, understanding of governance, and the role of supervision are not important factors in influencing auditor performance.]]>
<![CDATA[INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Bayu Sarjono]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/jebav.v16i2.188
<![CDATA[This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the complexity of tax laws on the compliancebehavior intention. It also analyzes the effect of compliance behavior intention and complexityof tax laws on tax compliance behavior. This study uses individual taxpayers registered inTax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification(SPT). The questionnaires were distributed to the individual tax payers with the total number of87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1)subjective norms and perceived behavioral control are important components in influencing theintention to behave compliantly (Compliance behavior intention), (2) the complexity of the taxlaws is also an important component in influencing intention and behavior for compliance by thetaxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliancebehavior Intention and the effect of compliance behavior intention on tax payers compliance.]]>
<![CDATA[Earnings management prediction (a study of companys life cycle) ]]>
<![CDATA[Rikazh Zamrudah]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/tiar.v3i02.197
<![CDATA[This research aims to test whether deferred tax expense and accruals affect in detectingearnings management to avoid reporting earnings decline and to avoid reportinglosses at the stage of the company life cycle period from 2000 to 2007. Earnings managementis an effort made by the manager with the purpose to increase or decrease theprofit. Deferred tax expense is the expense arising from temporary differences betweenaccounting income and taxable income. The accrual is to recognize revenue when it isgenerated and recognized expense in the period incurred, regardless of the time ofreceipt or payment of cash. The life cycle is divided into stages of company, namelystart-up, growth, mature and decline. Results of this research is that there is no effectof deferred tax expense in detecting earnings management in order to avoid reportingearnings decline and to avoid reporting losses for the growth and mature stage of.Accrual has no effect in detecting earnings management to avoid reporting earningsdecline in both growth and mature stage. To avoid reporting losses, accruals in detectingearnings management influence the growth stage, while the mature stage accrualdoes not affect in detecting earnings management. This research does not test on startupstage and decline because the data sample is not sufficient for a stage to be tested.]]>
<![CDATA[STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI ]]>
<![CDATA[Devi Tri Asih]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/tiar.v1i01.432
<![CDATA[The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: lorcwledge of tax, the perception of 'fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the voriables, .9., knowledge about taxes, the perception of 'fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers arefrom the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". Thefinal conclusions from this research are (1) lcnowledge of tac effect on tac compliance; (2) the perception of "ftscus" does not infiuence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputsfor the Directorate General of Taxes that they shouldfocus more on their efforts to improve the tax lvtowledge and tax administration system.]]>
<![CDATA[PEMBERDAYAAN NAZHIR MELALUI PERANCANGAN SISTEM AKUNTANSI WAKAF ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Chitra Laksmi Rithmaya]]>;
<![CDATA[Nur Suci I. Mei Murni]]>;
<![CDATA[Kartika Marta Budiana]]>;
<![CDATA[Arief Zeinfiki Djunaedi]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Mitra penelitian saat ini pengelola wakaf yang bernama “Yayasan Asta Sayyid Yusuf” yang mengelola wakaf di Kabupaten Sumenep. Masalah yang dihadapi mitra berkaitan dengan pengelolaan dana wakaf terutama pelaporan dan pengungkapan informasi wakaf kepada para pembayar wakaf (wakif). Selama ini mitra masih melakukan pencatatan atas penerimaan dan penyaluran wakaf secara manual, sehingga tidak mampu menyediakan informasi yang tepat dan akurat kepada para wakif. Pengabdian masyarakat dilakukan dengan tujuan untuk melakukan pemberdayaan peran pengelola wakaf (nazhir) melalui perancangan system akuntansi wakaf (SIWAK). Rancangan SIWAK disusun oleh tim abdimas mengacu pada standar akuntansi wakaf (PSAK 112) dan kebutuhan mitra pengguna. Metode pengabdian dilakukan dengan agenda pertemuan dan pelatihan dengan pihak mitra. Pelatihan ditujukan untuk membekali mitra dengan pengetahuan wakaf dan cara operasi aplikasi SIWAK. Dengan aplikasi yang dirancang tersebut, mitra dapat melakukan input pencatatan transaksi yang masuk melalui sistem, dan selanjutnya dapat menyajikan pelaporan dan pengungkapan informasi wakaf secara on-time. Dengan demikian, peran Yayasan Asta Sayyid Yusuf sebagai nazhir wakaf dalam mengelola dana wakaf menjadi lebih baik.]]>
<![CDATA[The Effect of the Sharia Supervisory Board Characteristics on Maqashid Sharia Index ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Meilynda Kurniasari]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) Vol. 4 No. 1 (2020): IJIBEC VOL. 4 NO. 1 JUNE 2020 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28918/ijibec.v4i1.2348
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the influence of the characteristics of the Sharia Supervisory Board on the maqashid sharia index on sharia banks in Indonesia. The variables used in this study are the characteristics of the sharia supervisory board and maqashid sharia index. The characteristics of sharia supervisory boards are the educational background of sharia supervisory boards, number of sharia supervisory board meetings, concurrent positions of sharia supervisory boards, and indicators of the number of sharia supervisory boards. The maqashid sharia index uses indicators of welfare (maal), education (tahdzib al fard), and justice ('adl). The data used are secondary data in the form of annual reports of Islamic banks in Indonesia for a 5 years period (2013-2017). The research sample of eleven Islamic banks. Data analysis technique used is Partial Least Square (PLS). The findings of the study were successful in proving the negative influence of the number and educational background of the sharia supervisory board on the maqashid sharia index.]]>
<![CDATA[The Effect of the Maqashid Sharia Index, Company Size, and Company Age on Islamic Social Reporting ]]>
<![CDATA[Vivi Nor Khoiriyah]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.18326/muqtasid.v11i2.117-132
<![CDATA[Islamic social reporting is the application of social functions that are based on sharia provisions. It does not only help the Muslims in deciding but also helps companies to fulfill their obligations to God and the community. This study aims to obtain empirical evidence on the influence of maqashid sharia index, company size, and company age on Islamic social reporting and the example is the 11 sharia banks in Indonesia. This study takes about 4 years (2015-2018) and the analysis technique was a descriptive and statistical analysis. Statistical analysis uses the Partial Least Square approach (Smartpls version 3.0) and the result is indicated that the maqashid sharia index, company size, and company age have a positive effect on Islamic social reporting. This study empirically proves that a sharia bank that is able to express the maqashid sharia index well then has good Islamic social reporting disclosure. The sharia banks that have high total assets and income tends to make an extensive Islamic social reporting disclosures because there are also more sources of funds used to make disclosures. The longer sharia bank is established, the higher level of Islamic social reporting disclosure.]]>
<![CDATA[Pemahaman Nazhir dan Penerapan Sistem Akuntansi Wakaf Berdasarkan PSAK 112 ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Aziz Fadillah Mukadar]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29040/jiei.v8i2.4814
<![CDATA[This study focuses on waqf, which specifically analyzes the waqf accounting system based on the PSAK that DSAS just approved in early 2021. This study aims to determine Nazhir's understanding of applying the waqf accounting system based on PSAK 112 at waqf management institutions in the Surabaya area. The sampling technique in this study used snowball sampling and data collection methods utilizing observation, interviews and documentation. This study used four nazir informants from waqf management institutions in the Surabaya area. The method used in this research is descriptive qualitative. This research focuses on the unit of analysis of the understanding and application of nazir based on PSAK 112. The results of this study nazir in understanding and applying this standard are divided into two. BMT Sri Sejahtera and Nurul Hayat Foundation do not understand this PSAK 112. The second is BMT Amanah Ummah and Nazir Universitas Airlangga, who has understood and applied PSAK 112 seen from the latest reports by PSAK 112 and statements of interview results.]]>
