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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Akuntansi dan Governance Andalas
Rasyid Mei Mustofa
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Economics, Econometrics & Finance Social Sciences Other

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THE EFFECT OF FIRM SIZE, PROFITABILITY AND PUBLIC OWNERSHIP STRUCTURE ON INCOME SMOOTHING AFTER THE IMPLICATION OF PSAK 50 AND 55 Achmad Tezar Pahlevi Stefannandra; Negina Kencono Putri; Wita Ramadhanti; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.565 KB) | DOI: 10.32424/1.jras.2022.1.1.6390

Abstract

PSAK 50 & 55 (revised) is important for the banking sector, as it aims to increase transparency, reducing disclosure that only benefit for banking managerial and narrow down the possibilities of fraud. Income smoothing is one form of fraud that management is often done to maximize the benefits for themselves, so that make any investor incorrect in making decisions for their investment. This study is a verification to test the truth of knowledge and previous research on banking companies listed on the IDX. This study takes the title: "The Effect of Firm Size, Profitability and Public Ownership Structure On Income Smoothing After The Implementation Of PSAK 50 & 55" (Case Study on Banking Companies Listed on the Indonesia Stock Exchange Period 2010-2014). The population in this study are all banking companies listed on IDX in 2010-2014. This study used 25 banking companies as samples obtained through purposive sampling method. Discretionary Accrual by Modified Jones used to determine income smoothing practice. Multiple Linear Regression method used to test the effect of independent variables and the dependent variable in this study. The results of the study provides empirical evidence as follows, first, firm size has no effect on income smoothing practice. Second, return on assets has no effect on income smoothing practice. Third, operating profit margin has no effect on income smoothing practice. Fourth, earnings per share negatively affect income smoothing practice. Fifth, public ownership structure positively affect income smoothing practice. The findings of this study have implications for investors to be more cautious on earnings per share and public ownership structure in the decision to invest, because both of these factors have an influence on income smoothing practice.
DETERMINAN DALAM PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UKM DI KABUPATEN TEMANGGUNG Rizqi Amaliya Az Zahro; Negina Kencono Putri; Karina Odia Julialevi; Taufik Hidayat; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9491

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh pemahaman akuntansi, tingkat pendidikan, dan umur usaha terhadap penggunaan sistem informasi akuntansi pada UKM di Kabupaten Temanggung. Subjek pada penelitian ini adalah pelaku UKM yang ada di Kabupaten Temanggung. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian menggunakan teknik pengumpulan data dengan menyebarkan kuesioner secara daring dan luring. Populasi pada penelitian ini merupakan UKM di Kabupaten Temanggung, Jawa Tengah dan pengambilan sampel menggunakan teknik purposive sampling sebanyak 100 responden. Metode pengujian yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan: (1) Pemahaman akuntansi berpengaruh meningkatkan penggunaan sistem informasi akuntansi, (2) Tingkat pendidikan berpengaruh meningkatkan penggunaan sistem informasi akuntansi, (3) Umur usaha berpengaruh meningkatkan penggunaan sistem informasi akuntansi. Implikasi pada penelitian ini yaitu diharapkan dapat menjadi refrensi untuk penelitian selanjutnya, dan untuk pelaku UKM diharapkan dapat meningkatkan faktor-faktor yang memengaruhi penggunaan sistem informasi akuntansi. Kata kunci : Sistem Informasi Akuntansi, Pemahaman Akuntansi, Tingkat Pendidikan, Umur Usaha.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN INTELECTUAL CAPITAL TERHADAP KINERJA UKM DI KABUPATEN BANYUMAS Rini Widianingsih; Irianing Suparlinah; Agus Sunarmo; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9593

Abstract

According to the Ministry of MSME since 2017, in terms of the number of MSME units in Indonesia, they have a share of around 99.99 percent (62.9 million units) of the total number of business actors absorbing the national workforce. The purpose of this study is to identify the effect of financial literacy, financial inclusion and intellectual capital on the performance of SMEs in Banyumas Regency after the Covid Pandemic. This research method uses a survey with the method of data analysis using multiple regression analysis. The population in this study are small and medium enterprises that are still running after the Covid 19 pandemic disaster. The sample is taken with the criteria that the UKM is engaged in retail trade/stores in the Banyumas Regency area. The results of this study show that financial literacy, financial inclusion and intellectual capital have a positive impact on the performance of SMEs in Banyumas Regency, so that until now around 98 percent of SMEs are still surviving after experiencing the Covid 19 pandemic crisis since 2019.
Pengaruh Faktor-Faktor Individual dan Institusional Terhadap Kepatuhan Wajib Pajak Restoran Annisa Rahma Mahmuda; Rasyid Mei Mustofa; Poppy Dian Indira Kusuma
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.14

Abstract

This study aims at providing explanation of how tax audit, cash availability, perceived benefit, trust in government, and moral responsibility affects tax compliance. Those factors are predicted to direct tax compliance behavior. A survey involving 73 restaurant owners was conducted to gather data. Using multiple regression analysis, the results show that tax audit, perceived benefit, trust in government, and moral responsibility positively affect tax compliance. Meanwhile, cash availability has no effect on tax compliance. These results imply that to have tax payers’ compliance, several actions should be undertaken by government. Among those actions are improving tax audit and tax payers’ trust. In addition, government also has to improve tax fund allocation to bring better benefits to tax payers. Socialitation is also significant to improve tax payers’ moral responsibility and motivation to comply.
ANALISIS BIBLIOMETRIK PENGGUNAAN ANALISIS SURVIVAL MODEL REGRESI COX Ridwan P. Mugiadi; Ragil Purnomo; Fahmi Nurmalitasari; Rasyid Mei Mustofa; Wahyudin Wahyudin
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10806

Abstract

This study aims to conduct a bibliometric analysis of the use of Survival Analysis with the Cox Regression Model in scientific literature. This method has become increasingly relevant in the context of medical, epidemiological, and health science research. Bibliometric analysis was conducted to understand the extent to which these methods are adopted, publication trends over time, as well as identification of collaborations and geographic distribution of research. By collecting and analyzing data from relevant scientific databases, we detailed the number of publications that used Survival Analysis with Cox Regression Models, noted changes in trends over time, and identified the contributions of researchers and institutions. The results of the analysis also include an exploration of the main research topics using this method. The results of the bibliometric research show that there are 5 authors who stand out in publications regarding the survival analysis of the Cox regression model and they have a close relationship. In the title trend analysis, 9 clusters were identified. Keywords that often appear in abstracts and are closely related to "model" and "regression model". In the author's keyword analysis, it was found that the terms "analysis", "model", "factor", "Cox proportional hazard", and "study" were the ones most frequently used by the author, each of which was found in 6 channels and had a similar relationship. strong. This research provides a comprehensive view of the evolution and contribution of Survival Analysis with Cox Regression Models in the context of scientific literature. It is hoped that these findings can not only guide researchers in selecting research topics, but also make a positive contribution to the development of survival analysis methods in the development of science and health.
Co-Authors Achmad Tezar Pahlevi Stefannandra Agus Sunarmo Annisa Rahma Mahmuda Fahmi Nurmalitasari IRIANING SUPARLINAH Karina Odia Julialevi Negina Kencono Putri Poppy Dian Indira Kusuma Ragil Purnomo Ragil Purnomo Ridwan P. Mugiadi Rini Widianingsih Rizqi Amaliya Az Zahro Taufik Hidayat Wahyudin Wahyudin Wita Ramadhanti