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All Journal Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Proceeding SENDI_U Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Riset Akuntansi Kontemporer Indonesian Journal of Islamic Business and Economics (IJIBE) Journal of Sustainable Tourism and Entrepreneurship Jurnal Manajemen Bisnis dan Keuangan Journal of Economic, Business and Engineering (JEBE) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Eko Suyono, Eko
Fakultas Ekonomi Unsoed Purwokerto
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange Suyono, Eko
Media Ekonomi dan Manajemen Vol 33, No 2 (2018): Peran Kinerja Perusahaan Swasta dan Kinerja Sektor Publik dalam Pertumbuhan Eko
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.615 KB) | DOI: 10.24856/mem.v33i2.711

Abstract

Abstract This study aims to analyze whether external auditors’ quality and leverage affect tax aggressiveness.  Tax aggressiveness is one of the main issues with regard to tax compliance by corporations as taxpayers, particularly in developing counties such as Indonesia.  Implementing purposive sampling approach, this study ended-up with 76 manufacturing companies listed on the Indonesian Stock Exchange for the 2012-2016 periods as a sample (i.e., 380 observations). By using OLS regression, the findings show that both external auditors’ quality and leverage affect negatively on tax aggressiveness in-line with the theoretical concept and majority of previous studies.  Therefore, this study contributes to the development of financial accounting and taxation research fields, particularly by providing empirical evidence from emerging market on the link between external auditors’ quality, leverage, and tax aggressiveness.   Keywords: external auditors’ quality, leverage, tax aggressiveness, tax compliance Abstrak Penelitian ini bertujuan untuk menganalisis apakah kualitas auditor eksternal dan leverage berpengaruh terhadap agresivitas pajak.  Agresivitas pajak merupakan salah isu utama yang berhubungan dengan ketaatan pajak perusahaan-perusahaan selaku wajib pajak badan, khususnya di negara-negara berkembang termasuk Indonesia.  Dengan menggunakan pendekatan  purposive sampling, penelitian ini berhasil mendapatkan 76 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia untuk periode 2012-2016 sebagai sampel (380 observasi).  Dengan menggunakan regresi OLS, hasilnya menunjukkan bahwa kualitas auditor eksternal dan leverage berpengaruh negative terhadap agresivitas pajak sesuai dengan beberapa teori yang mendasari penelitian ini dan mayoritas hasil-hasil penelitian terdahulu.  Dengan demikian, penelitian ini berkontribusi terhadap pengembangan penelitian-penelitian di bidang akuntansi keuangan dan perpajakan, dengan memberikan bukti empiris dari negara berkembang mengenai hubungan antara kualitas auditor eksternal, leverage, dan agresivitas pajak.    Kata Kunci: kualitas auditor ekxternal, leverage, agresivitas pajak, ketaatan pajak
The Revitalization Model Through the Implementation of Accounting Information System for Village Unit Cooperative in Banyumas Region, Indonesia Suyono, Eko; Rusmana, Oman; Riswan, Riswan
Media Ekonomi dan Manajemen Vol 34, No 1 (2019): The Importance of Personality and Strategy in Successful of Corporate Performan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.075 KB) | DOI: 10.24856/mem.v34i1.870

Abstract

One of the obstacles faced by the Village Unit Cooperative (VUC) in dealing with the current competitive business environment is the limited resources both in term of funds and infrastructure.  Meanwhile, modern business is supported by the large scale of resources such as modern infrastructure, professional human resources, and extensive networks both at national and international levels. This study tries to evaluate the information system needs by VUC in order to sustain their business both manual and computer-based accounting system.  The data was collected through in-depth interview, observation, and focus group discussion during community engagement activity conducted from July to October 2018.  By using 6 VUCs in Banyumas as a sample, this study documents the steps in system development by using system development life cycle such as provide general information of the business, a summary of accounting policies, account guidelines and financial statements format, description of account codes, and the forms or the standards of journal entries.  Moreover, this study designs a computer-based accounting system by using the Pivot Table on Microsoft Excel. With the good supervision in implementing all steps in system development, it is expected that the VUCs in Banyumas will be more sustainable and professional in managing their business in a  very competitive business environment.
Institutional Strengthening Strategy for Peasant of Dryland Farming in The Area of Ex-Surakarta Residence Daerobi, Akhmad; Suyono, Eko
Media Ekonomi dan Manajemen Vol 34, No 2 (2019): Business Challenges in Global Competition
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.341 KB) | DOI: 10.24856/mem.v34i2.1005

Abstract

This study aims to formulate an institutional strengthening strategy in order to optimize the management of dryland farming as one of a central point in agribusiness in the Ex-Surakarta Residency, Central Java. The data in this study are collected using the participatory rural appraisal (PRA) method and analyzed with qualitative data analysis during 1 April to 30 September 2016 period. The strengthening strategy is developed through a focus group discussion (FGD) and analysis of hierarchy process (AHP). The result of this study shows that the institution of farmer production facilities is in a weak condition. Institutional within the cultivation activity, especially in the procurement of land, usually the norm of the lease are made jointly between two parties, while transactions between peasants and farm workers are made based on a Neoclassical contract which is built over a complex and long term relationship. In the institution of output processing, the relationship between peasants and processors can be included in a relational contract because it is based on the business relationship experienced by the two parties. Moreover, this study finds that the marketing institutional in the management of output is characterized by a fragile transaction between peasants and traders where in the level of supportive institutional, the role is still have not been playing well.Keywords: Institutional Strengthening, PRA, FGD, AHPPenelitian ini bertujuan untuk merumuskan strategi penguatan kelembagaan dalam rangka optimalisasi pengelolaan lahan kering sebagai salah satu titik sentral dalam agribisnis di Eks-Karesidenan Surakarta, Jawa Tengah. Data dalam penelitian ini dikumpulkan dengan menggunakan metode participatory rural appraisal (PRA) dan dianalisis dengan analisis data kualitatif yang dilakukan pada 1 April sampai 30 September 2016. Strategi penguatan dikembangkan melalui focus group discussion (FGD) dan analysis ofhierarchy process (AHP). Hasil penelitian ini menunjukkan bahwa kelembagaan sarana produksi petani dalam kondisi lemah. Kelembagaan dalam kegiatan budidaya pertanian, terutama dalam pengadaan tanah, biasanya dibuat norma sewa bersama antara kedua belah pihak. Sementara itu transaksi antara petani dan pekerja pertanian dilakukan berdasarkan kontrak neoklasik yang dibangun di atas hubungan yang kompleks dan jangka panjang.  Pada lembaga pemrosesan output, hubungan antara petani dan pihak-pihak yang memproses hasil pertanian (pedagang) dapat dimasukkan dalam kontrak relasional karena didasarkan pada hubungan bisnis yang dialami oleh kedua pihak.  Lebih lanjut, temuan penelitian menunjukkan bahwa kelembagaan pemasaran dalam output ditandai dengan transaksi yang rapuh antara petani dan pedagang dimana kelembagaan pendukung belum berperan baik dalam mengoptimalkan pemasaran.Kata kunci: Penguatan Kelembagaan, PRA, FGD, AHP
Empowerment Strategy of Dry-land Farmers: Insights from Indonesia Daerobi, Akhmad; Suyono, Eko
Media Ekonomi dan Manajemen Vol 36, No 2 (2021): July 2021
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.935 KB) | DOI: 10.24856/mem.v36i2.2001

Abstract

The purpose of this study is to identify the level of empowerment of dry-land farmers and develop a model of strategy for empowering them. This study was done in  Wonogiri Regency, Central Java Province, Indonesia. The level of empowerment is approached descriptively, while the development of an empowerment strategy uses the Analysis Hierarchy Process (AHP) method. The results shows the level of empowerment of dry-land farmers in those area is still low indicated by the power of access to economic (credit, market information, and technology) and non-economic (lobbying and stakeholders) where each value is less than 50% based on the results of the Focus Group Discussion (FGD) and in-depth interviews with keypersons.  The empowerment strategy can be carried out by developing production, capital procurement, production technology assistance, and improvement of dry land agroecosystems.
Co-Authors Arif Sapta Yuniarto Arintoko Arintoko, Arintoko Artati, Dwi Bambang Agus Pramuka Bambang Irianto Budianto, Roni Cahyono, Efri Christina Tri Setyorini Daerobi, Akhmad Dewi Susilowati Dona Primasari, Dona Eliada Herwiyanti Fathurokhman, Agus Hartiyah, Sri Imeri, Amir Kusuma, PDI Lamdora, Raden Agil Mahardhika, Arya Samudra Maulana, M. Indra Nabilasari, Desfrita Oman Rusmana Praptapa, Agung Prastyawati, Rani PUJI LESTARI Puji, Puji SE, Warsidi Siswahyudianto Sugiarto S Sunarmo, Agus Supriono Supriono Umi Pratiwi, Umi Utami, Indah Setia Yanuar E. Restianto