Garuda - Garba Rujukan Digital

Analisis Sistem Pengendalian Internal Berbasis Coso Dalam Rangka Penguatan Akuntabilitas Pengelolahan Dana Zakat Di Baznas Tulungagung Mohamad Ferdianto; Faizal Satria Desitama
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.806

Penelitian ini bertujuan untuk menganalisis penerapan dan keefektifan sistem pengendalian internal berbasis COSO. Metode penelitian yang digunakan ini yaitu penelitian kualitatif dengan metode analisis deskriptif. Sumber data yang diambil yaitu data primer dan sekunder yaitu dari wawancara, observasi, dan dokumentasi. Data dianalisis dengan cara pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Data dicek keabsahannya dengan metode triangulasi. Hasil dari penelitian ini membahas tentang penerapan dan keefektifan terhadap kesesuaian pengendalian internal berbasis COSO di BAZNAS Tulungagung mulai dari lingkungan pengendalian tedapat enam indikator dan satu indikator yang belum sesuai yaitu komite audit dan lima lainnya telah sesuai, lalu dalam unsur penilaian resiko dikatakan masih sedikit kurang sesuai atau netral, lalu dalam aktivitas pengendalian tedapat lima indikator dan semua indikator telah sesuai dengan kerangka COSO, lalu dalam unsur informasi dan komunikasi masih sedikit kurang sesuai atau netral, serta dalam unsur pemantauan telah sesuai dengan kerangka COSO.

Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Di Desa Kaligrejeng Kecamatan Wonotirto Kabupaten Blitar Shinta Dayang Nabilla; Faizal Satria Desitama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6260

Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, partisipasi masyarakat terhadap pengelolaan keuangan desa di desa Kaligrenjeng Kecamatan Wonotirto Kabupaten Blitar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan sekunder dengan menyebarkan kuesioner kepada responden. Populasi dalam penelitian ini adalah perangkat desa dan masyarakat setempat. Metode pemilihan sampel menggunakan purposive sampling sehingga mendapatkan 97. Metode analisis data menggunakan analisis regresi linier berganda dan menguji validitas dan reabilitas kualitas kuesioner dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan, secara parsial variabel transparansi berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 4.106. Secara parsial variabel akuntabilitas berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 5.614. Secara parsial variabel Partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.16 dan thitung sebesar 2.449. Kesimpulan, transparansi dan akuntabilitas dan partisipasi masyarakat secara parsial berpengaruh terhadap pengelolaan. Adapun secara simultan transparansi, akuntabilitas dan partisipasi masyarakat berpengaru terhadap pengelolaan keuangan desa. Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Desa

Pengaruh Ukuran Perusahaan, Profitabilitas, Laverage, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Ana Bariroh; Faizal Satria Desitama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6720

This research is motivated by the existence of problems regarding negligence in implementing CSR and the concept of the need for companies to build harmonious relationships with the community and their stakeholders. This study aims to show how the influence of company size, profitability, leverage, and the size of the board of commissioners affects the disclosure of corporate social responsibility. In this study, the number of samples was 13 companies in the various industrial sectors listed on the IDX for 2019-2021. The method of determining the sample in this study used a purposive sampling method. The data used is secondary data, including annual report data on the company. The data analysis method uses panel data regression using the E-views 9 application. The results of this study indicate that partially company size, profitability and leverage do not have a significant effect on CSR disclosure. The size of the board of commissioners partially has a significant positive effect on CSR disclosure. Simultaneously, company size, profitability, leverage, and board size affect CSR disclosure by 25.7% and the remaining 74.3% is explained by other variables that are not included in the estimation of this study (error term). Keywords: Company Size, Profitability, Leverage, Size of the Board of Commissioners, Disclosure of Corporate Social Responsibility

Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Dhea Putri Novitasari; Faizal Satria Desitama
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3781

This study aims to analyze the effect of liquidity, solvency and profitability ratios on financial performance with earnings management as an intervening variable. This study uses a quantitative approach. The data collection method uses secondary data in the form of financial reports of food and beverage companies listed on the IDX 2018-2021. The sampling technique used in this study used purposive sampling. The data analysis technique used in this study is cross section data regression method with multiple regression analysis. The results showed that the liquidity ratio (current ratio) has a significant effect on earnings management and does not have a significant effect on company performance. The solvency ratio (debt to equity ratio) has no significant effect on earnings management and has a significant effect on company performance. Profitability ratios (net profit margin) have a significant effect on earnings management and company performance. Earnings management has a significant effect on company performance in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period.

Analisis Pengelolaan Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 (Studi Kasus Pada Desa Junjung Kecamatan Sumbergempol Kabupaten Tulungagung) Fahira Divanka Syahrani; Faizal Satria Desitama
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 18 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8313110

In the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management, the rules for managing village funds are controlled by simple, responsible and inclusive standards and carried out in an organized and financial manner. The Corruption Eradication Commission (KPK) noted that there were 601 cases related to misappropriation of village funds that were uncovered from 2012 to 2021. The type of research used in this research is qualitative research using a descriptive approach and very in-depth exploration. data collection techniques used in the form of interviews and observation and documentation. Obtain primary data in the form of details of the village budget and secondary data in the form of budget realization reports, reports on changes to the village income and expenditure budget. The purpose of this study was to find out and describe the process of implementing Junjung village financial management based on Minister of Home Affairs Regulation No. 20 of 2018. Furthermore, to find the truth regarding the problems that exist in Junjung village, especially in the financial management of Junjung village. The results showed that in the process of managing village finances in Junjung Village, there was an inappropriate assessment at the planning stage at point 4, at the first point at the administration stage, and at the accountability stage at point 3. Neutral ratings were only found at the implementation stage at point 1 to 4 And besides those mentioned above, it is in accordance with the Minister of Home Affairs Regulation number 20 of 2018.

HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA Faizal Satria Desitama; Muhammad Alhada Fuadilah Habib
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.8092

Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.

Analisis Utilisasi Kapasitas Menggunakan Metode Time-Driven Activity Based Costing (TDABC) pada Konveksi Wina Rikha Diaz Saputri; Faizal Satria Desitama
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.5952

Aims to calculate unit costs and resource capacity usage at the Vienna Convection using the Time-Driven Activity Based Costing (TDABC) method. The method used is qualitative with a case study approach. The research results show that Konveksi Vienna's unit cost for size L white is IDR 34,861.17 and color IDR 34,911.17, size XL white is IDR 44,308.14 and color IDR 44,356.92 and size 3L white is IDR 56,042. 43 and color Rp. 56,093.06. At Konveksi Vienna there was a waste of overdeck sewing capacity of 13.63%, overlock sewing and pressure sewing of 35.22%. In conclusion, Vienna convection has a unit cost that is higher than the selling price for size 3L products and the highest capacity waste is in overlock sewing and pressure sewing. Keywords: Unit Cost, Convection, Time-Driven Activity Based Costing (TDABC)

HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA Faizal Satria Desitama; Muhammad Alhada Fuadilah Habib
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.8092

Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.

PENGARUH PENGUNGKAPAN CSR, CG, PROFITABILITAS, LEVERAGE DAN SIZE TERHADAP AGRESIVITAS PAJAK Anggara, Jepri Yayang Ari; Desitama, Faizal Satria
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11, No 1 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i1.7896

Taxation which is considered as a deduction in income is one of the aspect of thestill high level of tax aggressiveness in the world. This research aims to identifywhether CSR, CG, Profitability, Leverage and SIZE contribute to taxaggressiveness. Sampling was selected using a purposive sampling methodthroughseveral criteria to obtain 68 samples of company reports. In analyzing thedata using the classical assumption test, panel data regression analysis andhypothesis testing. The data obtained, obtained directly from the websiteIndonesian Stock Exchange or the official website of each company. The samples,were the annuals reports and sustainability reports for 2018 -2021 years. Theresults of this researh partially show that CSR does not have a significant effect ontax aggressiveness while CG, profitability, leverage have a significant positiveeffect on tax aggressiveness and SIZE has a significant negative effect on taxaggressiveness. Simultaneously displaying CSR, CG, profitability, leverage andSIZE have a significant contribution to tax aggressiveness of 52%. The rest isinfluenced by other aspect not tested in this research.Keywords: CG, CSR, Leverage, Profitability, SIZE, Tax Aggresiveness

Analisis Rasio Profitabilitas sebagai Indikator Pertumbuhan Laba Sebelum dan Selama Invasi Rusia terhadap Ukraina pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Kurnia Sari, Salisma; Desitama, Faizal Satria
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.3588

The Russia-Ukraine conflict has had an impact on the global financial system, including Indonesia. The main impact of the Russian-Ukrainian invasion on the global economy is rising energy costs and falling confidence in financial markets. Global inflation will increase due to rising energy costs, which will hinder global economic recovery. By using profitability ratios such as GPM, NPM, ROA, and ROE, the purpose of this study is to find out whether there are differences in profit growth before or during the Russian invasion of Ukraine. The non-probability sampling research sample consists of four banking companies with State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange. This study uses secondary data found in the annual reports on the IDX website for banking companies in 2021 and 2022. Different test analysis (Paired Sample T-Test) was used to analyze the data. This method is used to determine whether there are differences in profit growth calculated by GPM, NPM, ROA, ROE. This study shows that the ratios of GPM, NPM, ROA, and ROE before and during the Russian-Ukrainian invasion have a significant difference in value, namely an increase in all profitability ratios. Keywords: Russian Invasion of Ukraine, Profit Growth, Profitability Ratios

Title

Found 26 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 26 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 26 Documents
Search