Articles
<![CDATA[The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality ]]>
<![CDATA[Aida Nahar]]>;
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Ali Sofwan]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v1i4.387-404
<![CDATA[Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.]]>
<![CDATA[The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus ]]>
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Siti Aliyah]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 15, No 2 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v15i2.1024
<![CDATA[Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.]]>
<![CDATA[Hermeneutics of Earning Management: Between Pressure and Opportunity ]]>
<![CDATA[Murniati Murniati]]>;
<![CDATA[Mahmudatus Sa'diyah]]>;
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[University of Islam Malang ]]>
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DOI: 10.31106/jema.v16i1.1666
<![CDATA[This study aims to assess the effectiveness of the use of video content marketing in performing SMEs perceptions and behavior in implementing the concept of a green economy. The expected results of this research will make the using of video marketing content can be used as a material consideration for use in socialization and guidance to SMEs about the concept of green economy. This study was conducted in South Kalimantan province with the population, and the sample was SMEs in South Kalimantan province as much as 164 respondents. Researcher use purposive sampling as research method with one group pretest-posttest as research design. The data was collected using interviews and questionnaires. Data analysis technique are descriptive statistics, and Wilcoxon Sign Rank Test. This study found that there is an average difference of perception and behavior of respondents about green economy before and after treatment with the video content marketing.]]>
<![CDATA[Upaya Dinas Perhubungan dalam Peningkatan Pemungutan Retribusi Terminal Kota Jepara ]]>
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Muhammad Khairul Hakim]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v1i1.100
<![CDATA[The purpose of this study was to determine the terminal retribution collection system in Jepara district, the efforts of the transportation service in increasing Jepara city terminal retribution collection and the inhibiting and supporting factors in carrying out Jepara city terminal retribution collection. This type of research is descriptive qualitative. Data collection techniques in this study were conducted by means of interviews, documentation and observation with interactive model data analysis. The results of the study can be seen that the terminal retribution collection system is carried out by two retribution collectors who stand in front of the entrance and exit of the terminal, by pulling each transport that enters the terminal according to the rates listed on the ticket and is given a TPR (sign of payment of retribution) or in accordance with the SOP for withdrawal of terminal retribution. The inhibiting and supporting factors in the implementation of the Jepara city terminal levy collection are the reduced number of vehicles, declining public transport service users, government regulations on mass transportation that have not been implemented properly, the ease with which people get / have two-wheeled transportation and private cars, community human resources who are low. The supporting factors are terminal human resources/terminal officers and the collection is carried out based on regional regulation number 22 of 2011.]]>
<![CDATA[Pengawasan Internal dan Pelaksanaan Sistem Akuntansi Keuangan Daerah Serta Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah (Studi Kasus Pada Pemerintah Kabupaten Jepara 2017) ]]>
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Andre Anggriawan]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 1 No. 1 (2017) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v1i1.101
<![CDATA[This research aims to test internal supervision conducted by the government, test the implementation of the Regional Accounting Financial System and test regional financial management that affects government performance in Jepara regency. This type of research is qualitative causal research. The population of this study is all OPD in Jepara Regency which amounted to 119 OPD. The sample was calculated with the Slovin technique so that 54 OPDs were obtained or about 54% of the total number of OPDs in Jepara Regency. The method of collecting data by conducting a survey directly spreads closed questionnaires. Data analysis method using multiple linear regression analysis The results showed that (a) internal supervision has a significant effect on Government Performance, (b) Implementation of Regional Financial Accounting System has a significant effect on Government Performance, (c) Regional Financial Management has a significant effect on Government Performance, and (e) simultaneous internal supervision, implementation of regional financial accounting system, regional financial management on government performance.]]>
<![CDATA[Analisis Penyebab Penunggakan Pajak Kendaraan Bermotor (PKB) Di Jepara ]]>
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Siska Alfiani]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v2i1.121
<![CDATA[This research was conducted at the Regional Revenue Service Unit (UPPD) office of Jepara Regency. This study was conducted to determine the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes affect motor vehicle tax arrears. The analytical tool used is quantitative analysis. The sample in this study were motorized vehicle taxpayers registered at the Jepara Regency Revenue Service Unit (UPPD) office, totaling 100 respondents. The analytical method used is Multiple Linear Regression analysis. The sampling method used is simple random sampling. The results of this study indicate that based on statistical results the t value of the awareness variable has a negative effect. Income variable has a positive influence. The variable of residence distance has a negative effect, the variable of service quality has a negative influence. Negligence variable has a positive effect. The education variable has a negative effect. The tax understanding variable has a positive effect on Motor Vehicle Tax Arrears. Based on the f test, the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes together affect the arrears of Motor Vehicle Tax.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah ]]>
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Lailatul Khafiza]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v2i1.122
<![CDATA[Based on Permendagri No. 13 of 2006 effectiveness is defined as the achievement of program results with predetermined targets, namely by comparing expenditures with results. Effectiveness is the success of an organization in achieving the planned goals. This study aims to determine the factors that influence the effectiveness of regional financial management. The factors studied include three independent variables, namely the government's internal control system, the competence of human resources, and the regional financial accounting system.The data used is primary data. Data was collected by distributing questionnaires to the head of the finance department and staff in the finance department at the OPD Jepara Regency, totaling 41 OPD. So that the total questionnaires distributed were 82 questionnaires. The sampling technique was done by simple random sampling. The method of analysis used multiple linear regression analysis. The results showed that (a) SPIP had a significant positive effect on the effectiveness of regional financial management, (b) SAKD had a significant positive effect on the effectiveness of regional financial management, (c) HR competence had a significant positive effect on the effectiveness of regional financial management, and (d) simultaneously SPIP, SAKD and HR competencies affect the effectiveness of regional financial management]]>
<![CDATA[Faktor – Faktor yang Mempengaruhi Harga Saham dengan Struktur Modal Sebagai Variabel Intervening (Studi Empiris Perusahaan yang Tergabung dalam LQ 45 Periode Tahun 2015 – 2017) ]]>
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Mukaromah Mukaromah]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v3i1.132
<![CDATA[This research aims to analyze factors that affect stock prices with capital structure as intervening variables in companies incorporated in LQ45 for the period 2015-2017. This research uses dependent variables namely Stock Price, independent variables Sales Growth, Profitability, Liquidity, and intervening variables Capital Structure7. Sampling techniques are purposive sampling method, obtained samples as many as 28 manufacturing companies and using multiple linear regression and expanded with path analysis, as well as tests to determine the influence of each independent variable using the t-tes) and coefficient of determination using IBM SPSS version 23. The results showed that sales growth and capital structure had no direct effect on stock prices, profitability had a direct positive effect on stock prices, liquidity had a direct negative effect on stock prices. In this study also obtained the results of sales growth did not affect the stock price indirectly through the capital structure as an intervening variable, profitability did not have an indirect effect on the stock price through the capital structure as an intervening variable, and liquidity did not affect the stock price indirectly on the stock price through the capital structure as an intervening variable.]]>
<![CDATA[Analisis Pengelolaan Badan Usaha Milik Desa (Bumdes) Amanah Jati di Desa Jambu Timur ]]>
<![CDATA[Nofi Haryanti]]>;
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 3 No. 2 (2019) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v3i2.135
<![CDATA[This type of research is qualitative with a descriptive approach. The research aims to find out how the management of BUMDes Amanah Jati, how the conformity of Permendes No. 4 of 2015 in the organizational structure of BUMDes Amanah Jati, how the constraints in the formation of BUMDes Amanah Jati, as well as how the potential of BUMDes Amanah Jati to the Original Income of the Village (PADes) of Jambu Timur. The results of the study stated that the management of BUMDes Amanah Jati based on goals, goals, coordination up to the flow of management has described the management of BUMDes well, but there are still some factors that are not in accordance with the expectations in Permendes. The suitability of Permendes No. 4 of 2015 is not yet in accordance with the organizational structure and management so it will most likely be changed in accordance with government regulations. The obstacles faced in the most dominant management are HUMAN RESOURCES, in addition to facilities, infrastructure facilities and business premises. That's why BUMDes Amanah Jati until now has not been able to increase pades Jambu Timur.]]>
<![CDATA[Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Struktur Modal terhadap Kinerja Perusahaan ]]>
<![CDATA[Richo Anwar Fahrudin]]>;
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v4i1.138
<![CDATA[This research aims to obtain evidence regarding good Corporate Governance, company size, and capital structure to the performance of manufacturing companies. This analysis uses Independent variables, namely good Corporate Governance, company size, capital structure. The dependent variable is the performance of the company. Determination of samples using purposive sampling methods that aim to make the sample obtained is a representation of the existing population and in accordance with the purpose of the study. The sample selection process is based on criteria. beverage food companies registered with IDX from 2016 - 2018 as many as 64 companies. Based on this calculation there are 50 company data that meet the criteria. Analytical methods are used descriptive statistical tests, classical assumption tests, regression analysis. The results of this study showed that the board of commissioners variables had a positive effect on the company's performance, the board of directors variables negatively affected the company's performance, the company's size variables had no effect on the company's performance.]]>
