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All Journal International Research Journal of Business Studies (E-Journal) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Atestasi : Jurnal Ilmiah Akuntansi
Ali Djamhuri
Faculty Of Economics And Business, Universitas Brawijaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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UPAYA PENERAPAN AKRUAL DAN PEROLEHAN OPINI WTP DI KOTA PEKALONGAN DARI KACAMATA KURT LEWIN Riza Muttaqin; Ali Djamhuri; Yeney Widya Prihatiningtias
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i4.76

Abstract

The aim of this research is to reveal and describe the organizational change occured on Pekalongan City Government in implementing public sector accrual accounting and attaining unqualified audit opinion as perceived from the aspects of readiness and strategy implementation by the government based on movement stages following to Lewin’s Organizational Change Theory (1951). The results showed that the change from cash to accrual accounting as well as strategy to achieve unqualified audit opinion is a form of pressure and a process that is deliberately done in order to increase the accountability of the financial statements to be usable for decision-making. The goverment officials have shown resistance and negative impressions to implement of accrual accounting and strategy to achieve unqualified audit opinion. Preparations to implement accrual accounting and strategy to achieve unqualified audit opinion are expected to minimize the attitude of resistance so that the organizational changes can be successful. Preparations to implement of accrual accounting and  the strategy to achieve unqualified audit opinion are conducted by issuing Perwal. No. 34 and No. 35 2014, establishing SIMDA and SIMBADA, managing asset, defining a target in its RPJM, following up the BPK’s recommendation, and maintaining common commitment as public sector institution.
Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia Ermida Fermiana Sonbay; Ali Djamhuri; Zaki Baridwan
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.53-62

Abstract

As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public. The government's goal to maximize revenue in the taxation sector is contrary to the company's goal as a taxpayer, namely, trying to reduce the tax burden to obtain greater profits while still complying with government tax regulations. Hence, companies need to prepare a tax plan. This study aimed to identify the application of tax planning to minimize the payment of Value Added Tax (VAT) and PPh Article 4 Paragraph (2) at PT. BAP in 2013–2017 using qualitative research methods with a case study approach. This study uses a positive qualitative paradigm as a science-based on strict procedures and rules, deductive, nomothetic, relying on sense capture, and value-free. The results of the study showed the application of VAT and Income Tax Planning tax article 4 (2) transfer of land, buildings, and land and buildings in PT. BAP is tax planning by avoiding tax violations, tax planing with delays in crediting input taxes and tax planning through the purchase of bkp with VAT, but the implementation of this tax planning is unsuccessful and inefficient due to lack of knowledge and awareness of paying taxes so as to cause losses to PT. BAP Amounting to IDR 3,340,314,823. Therefore, taxpayers need to have the knowledge and awareness to fulfill their tax obligations in order to carry out tax planning properly. https://doi.org/10.21632/irjbs.15.1.53-62
Total Quality Management, Orientasi Pasar dan Kinerja Perusahaan dengan Moderasi Faktor Lingkungan Eksternal Ali Djamhuri; I Dewa Kristiantari; Husnul Hatimah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 6, No 1 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i1.010

Abstract

This research is conducted in order to examine the relationship between Total Quality Management (TQM) practices, market orientation, company performance and the external environment. Questionnaires were distributed to collect data to 52 managers and supervisors of construction companies in Bali. The SEM-PLS technique was then applied to analyze the data that had been collected. The results indicated that improving the quality of TQM practices was associated with improving company performance and market orientation; and market orientation has no effect on company performance and does not serve as mediating variable on the positive relationship between TQM and company performance. External environmental factors are proven to act as a moderator between TQM and company performance.AbstrakPenelitian ini dilakukan dalam rangka menguji hubungan praktik Total Quality Management (TQM), orientasi pasar, kinerja perusahaan dan lingkungan eksternal. Kuesioner didistribusikan dalam rangka pemerolehan data kepada 52 manajer dan supervisor perusahaan kontruksi di Bali. Teknik SEM-PLS selanjutnya diterapkan guna menganalisis data yang telah terkumpul.Hasil penelitian mengindikasikan bahwa peningkatan kualitas praktik TQM berhubungan dengan peningkatan kinerja perusahaan dan orientasi pasar; dan orientasi pasar tidak berpengaruh terhadap kinerja perusahaan dan bukan merupakan variabel pemediasi pada hubungan positif TQM dan kinerja perusahaan. Faktor lingkungan eksternal terbukti berperan sebagai moderator antara TQM dan kinerja perusahaan. 
Mosque Transparency under Frame Qur'an Surah At Taubah Verse 18: Analysis at the Mosque of Jogokariyan Dessy Ekaviana; Iwan Triyuwono; Ali Djamhuri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.173

Abstract

The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training
Co-Authors Ekaviana, Dessy Ermida Fermiana Sonbay Husnul Hatimah I Dewa Kristiantari Iwan Triyuwono Riza Muttaqin Tri Rahayu Widyaningrum Yeney Widya Prihatiningtias Zaki Baridwan