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PENGARUH DESENTRALISASI FISKAL TERHADAP ANGKA MELEK HURUF, DAN ANGKA PARTISIPASI SEKOLAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2010 DAN 2011 Mujiyati, Mujiyati; Purbasari, Heppy
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of Indonesian fiscal decentralization that started on 2001 is focus on the local government development. Fiscal decentralization is believed to createpublic servicesefficiency on local government. Furthermore, fiscal decentralization ensure the local budget (APBD) is spent to develop health and education sectors as these sectors are part of basic needs. This study aims to examine how fiscal decentralization influence to the local educational development in term of literacy rate (AMH) and school enrolment rate (APS). This study uses data based on the kabupaten/kota over Central Java Province in the periods of 2010 â 2011. This study also uses linear regression with non-probability sampling as there is 35 kabupaten/kota each year uses for population and sample in this study.Â Result shows that fiscal decentralization has an influence to AMH and APS based on the data from kabupaten/kota in Central Javain the periods of 2010 -2011. Thus, it could be conclude that local governments (kabupaten/kota) in Central Java Province have used local revenue to provide public education services specifically in improving literacy and school enrolment rate for 7-15th year students.

PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIC DI INDONESIA DENGAN PENDEKATAN LONG TERM DAN SHORT TERM ACCRUAL MODEL (Studi Empiris Pada Jakarta Islamic Index ( JII ) Periode 2004 â2010 ) Purbasari, Heppy
Benefit Volume 17 No 2 Desember 2013
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

In the recent time, earning management is still in the controversial area, earningÂ management practice viewed based on two different perspectives, first perspectives believed that itÂ was a mal practices (negatives), however, the other perspectives tend to said it should did byÂ management (positives). The aim of this study is to analyze the differentiation of the earningÂ management practices on the company listed in Jakarta Islamic Index based on long and short termdiscretionary accrual approach. The result based on Wilcoxon signed rank test shown there is asignificant differentiation between long and short term discretionary accrual. Thus, in the earningÂ management practices that found in the company listed on JII since 2004 â 2010, managementtend to increased earning on the long term discretionary accrual model (average 0,1868196)Â rather than short term discretionary accrual model (average -0,5880015).

PENGARUH DESENTRALISASI FISKAL TERHADAP ANGKA MELEK HURUF, DAN ANGKA PARTISIPASI SEKOLAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2010 DAN 2011 Mujiyati, Mujiyati; Purbasari, Heppy
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1395

The purpose of Indonesian fiscal decentralization that started on 2001 is focus on the local government development. Fiscal decentralization is believed to createpublic servicesefficiency on local government. Furthermore, fiscal decentralization ensure the local budget (APBD) is spent to develop health and education sectors as these sectors are part of basic needs. This study aims to examine how fiscal decentralization influence to the local educational development in term of literacy rate (AMH) and school enrolment rate (APS). This study uses data based on the kabupaten/kota over Central Java Province in the periods of 2010 â 2011. This study also uses linear regression with non-probability sampling as there is 35 kabupaten/kota each year uses for population and sample in this study.Â Result shows that fiscal decentralization has an influence to AMH and APS based on the data from kabupaten/kota in Central Javain the periods of 2010 -2011. Thus, it could be conclude that local governments (kabupaten/kota) in Central Java Province have used local revenue to provide public education services specifically in improving literacy and school enrolment rate for 7-15th year students.

PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIC DI INDONESIA DENGAN PENDEKATAN LONG TERM DAN SHORT TERM ACCRUAL MODEL (Studi Empiris Pada Jakarta Islamic Index ( JII ) Periode 2004 â2010 ) Purbasari, Heppy
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 17 No 2 Desember 2013
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v17i2.1382

In the recent time, earning management is still in the controversial area, earningÂ management practice viewed based on two different perspectives, first perspectives believed that itÂ was a mal practices (negatives), however, the other perspectives tend to said it should did byÂ management (positives). The aim of this study is to analyze the differentiation of the earningÂ management practices on the company listed in Jakarta Islamic Index based on long and short termdiscretionary accrual approach. The result based on Wilcoxon signed rank test shown there is asignificant differentiation between long and short term discretionary accrual. Thus, in the earningÂ management practices that found in the company listed on JII since 2004 â 2010, managementtend to increased earning on the long term discretionary accrual model (average 0,1868196)Â rather than short term discretionary accrual model (average -0,5880015).

PENGARUH DESENTRALISASI FISKAL, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEMERINTAH DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN Purbasari, Heppy; Bawono, Andy Dwi Bayu
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4884

AbstractThis research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.Keywords: decentralisation fiscal, internal control system, local government performance, local government financial accountability.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) Putri, Eskasari; Purbasari, Heppy; Handayani, Meiga Trisna; Ulynnuha, Ovi Itsnaini
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5733

This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation.Â Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.

ANALYSIS OF FISCAL CAPACITY ON HUMAN DEVELOPMENT INDEX WITH MANDATORY SPENDING ON EDUCATION AND HEALTH AS INTERVENING VARIABLE (AN EMPIRICAL STUDY ON REGENCIES/CITIES IN JAVA) Bawono, Andy Dwi Bayu; Purbasari, Heppy; Mujiyati, Mujiyati
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Muhammadiyah University Press

Regional autonomy is aimed at enhancing the proximity between the local government and its people, in terms the local government will identify the weaknesses and strengths of its area from the highest to lowest level. This research attempts to find out the influence of the Fiscal Capacity Index on the Human Development Index with mandatory spending on education and health as the intervening variables. The research used empirical and explanatory research method to analyze the fiscal capacity index on the intervening variables. This study involved secondary data, which were obtained from certain agencies, namely the Regulation of Minister of Finance (PMK No.119/PMK.07/2017), the GRDP Realization Report of Regencies/Cities in Java Fiscal Year 2016, and the data published by the Central Bureau of Statistics of Regencies/Cities in Java in 2017. The results of the hypothesis analysis reveal that the fluctuation in the Fiscal Capacity Index in each region is able to influence the amount of mandatory spending in education and health. Meanwhile, the Path Analysis test indicates that the Fiscal Capacity Index has a stronger influence on the Human Development Index without any intervention from mandatory spending on education and health. Essentially, the Fiscal Capacity Index is the main variable that affects the Human Development Index.

Company Size, Profitability, Tax, and Good Corporate Governance On The Companyâ€™s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period) Arifin, Atwal; Saputra, Africo Al-Dua; Purbasari, Heppy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12404

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the companyâ€™s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

PENGARUH DESENTRALISASI FISKAL TERHADAP ANGKA MELEK HURUF, DAN ANGKA PARTISIPASI SEKOLAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2010 DAN 2011 Mujiyati Mujiyati; Heppy Purbasari
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1395

The purpose of Indonesian fiscal decentralization that started on 2001 is focus on the local government development. Fiscal decentralization is believed to createpublic servicesefficiency on local government. Furthermore, fiscal decentralization ensure the local budget (APBD) is spent to develop health and education sectors as these sectors are part of basic needs. This study aims to examine how fiscal decentralization influence to the local educational development in term of literacy rate (AMH) and school enrolment rate (APS). This study uses data based on the kabupaten/kota over Central Java Province in the periods of 2010 – 2011. This study also uses linear regression with non-probability sampling as there is 35 kabupaten/kota each year uses for population and sample in this study. Result shows that fiscal decentralization has an influence to AMH and APS based on the data from kabupaten/kota in Central Javain the periods of 2010 -2011. Thus, it could be conclude that local governments (kabupaten/kota) in Central Java Province have used local revenue to provide public education services specifically in improving literacy and school enrolment rate for 7-15th year students.

PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIC DI INDONESIA DENGAN PENDEKATAN LONG TERM DAN SHORT TERM ACCRUAL MODEL (Studi Empiris Pada Jakarta Islamic Index ( JII ) Periode 2004 –2010 ) Heppy Purbasari
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 17 No 2 Desember 2013
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v17i2.1382

In the recent time, earning management is still in the controversial area, earning management practice viewed based on two different perspectives, first perspectives believed that it was a mal practices (negatives), however, the other perspectives tend to said it should did by management (positives). The aim of this study is to analyze the differentiation of the earning management practices on the company listed in Jakarta Islamic Index based on long and short termdiscretionary accrual approach. The result based on Wilcoxon signed rank test shown there is asignificant differentiation between long and short term discretionary accrual. Thus, in the earning management practices that found in the company listed on JII since 2004 – 2010, managementtend to increased earning on the long term discretionary accrual model (average 0,1868196) rather than short term discretionary accrual model (average -0,5880015).

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