Articles
<![CDATA[MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK ]]>
<![CDATA[Fasmi, Lasnofa]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (445.472 KB)
<![CDATA[Abstrak: Modernisasi Sistem Administrasi Perpajakan dan Pengaruhnya Pada Tingkat Kepatuhan Pengusaha Kena Pajak. Tujuan dari penelitian ini adalah menganalisa pengaruh dari modernisasi sistem administrasi perpajakan pada tingkat kepatuhan pengusaha kena pajak (PKP), khususnya untuk Pajak Pertambahan Nilai (PPN). Penelitian ini menggunakan convenience sampling dengan 39 responden. Modernisasi sistem administrasi meliputi empat dimensi yaitu struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi. Kepatuhan PKP diukur dengan kepatuhan untuk melakukan pendaftaran, penghitungan dan pembayaran, serta pelaporan dan pembayaran pajak. Temuan menunjukkan bahwa modernisasi sistem administrasi perpajakan secara signifikan berpengaruh pada kepatuhan PKP. Abstract: Tax Administration System Modernization and its Effect on the Level of Compliance of Taxable Entrepreneur. The objective of this research is to analyze the influence of tax administration system modernization on the tax compliance of taxable entrepreneur for Value Added Tax (VAT). Tax administration system modernization consists of four dimensions, namely organizational structure, organizational procedures, organization strategy and organization culture. Tax compliance was measured from compliance in registering, calculation and payment, reporting and to pay tax arrears. This research used a convenience sampling method and collected 39 samples. Data used in this research obtain through questionnaires. Research findings show that tax administration system modernization significantly influence taxpayer compliance. This research also shows that taxpayers have a higher compliance rate in registering and to pay their tax arrears than compliance in payment and reporting.]]>
<![CDATA[BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION ]]>
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1161.068 KB)
|
DOI: 10.28986/jtaken.v6i1.400
<![CDATA[Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous studies called ratcheting behavior. This study investigates such behavior in a governmental budgeting setting. Besides, this study extends by testing ratchet behavior when local government adopts a well-known budget control mechanism, called analysis on standardized expenditure. To accomplish this purpose, study participants role-played as the budget preparer on a government budgeting task. The experiment used a web-based instrument that involved 51 participants. Results showed that budget preparer engaged in a ratchet behavior when setting their budget. Furthermore, budget ratcheting did not occur when preparer using an analysis of standardized expenditure. However, this situation only remains for one year. In the next year, preparer engaged in a ratchet behavior, at a lower intention. These findings underscore the importance of analysis of standardized expenditure in a government budgeting process environment. As a practical contribution, these findings suggest that using and monitoring for the adoption of analysis on standardized expenditure should be maintained continuously. ]]>
<![CDATA[Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen ]]>
<![CDATA[Harahap, Heri Faisal]]>;
<![CDATA[Misra, Fauzan]]>;
<![CDATA[Firdaus, Firdaus]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jia.v5i1.24289
<![CDATA[Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.]]>
<![CDATA[Kontekstualisasi Pilkada Riau: Sosiokultural, Relasi Klientalistik dan Indikasi Politik Uang ]]>
<![CDATA[Misra, Fauzan]]>;
<![CDATA[Sudarmoko, Sudarmoko]]>;
<![CDATA[Apriwan, Apriwan]]>;
<![CDATA[Hakim, Amri]]>;
<![CDATA[Ichsan Kabullah, Muhammad]]>;
<![CDATA[Rahman, Fajri]]>
<![CDATA[ Integritas : Jurnal Antikorupsi Vol. 7 No. 1 (2021): INTEGRITAS: Jurnal Antikorupsi ]]>
Publisher : <![CDATA[Komisi Pemberantasan Korupsi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32697/integritas.v7i1.724
<![CDATA[The local election as an electoral competition cannot be separated from the threat of money politics. This study tries to identify the amount of money politics received by voters in the Pemilukada. This is important considering that there are no clear parameters in calculating the real costs incurred by candidates in the Pemilukada. The results of the study indicate that sociocultural factors play an important role in the local elections in Riau. This study also found that there are three types of clientelistic relationships that are built, namely ethnicity-based relationships, broker-based relationships, and constituent service-based relationships.]]>
<![CDATA[Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman ]]>
<![CDATA[Djefris, Dedy]]>;
<![CDATA[Rosalina, Eka]]>;
<![CDATA[Rasyidah, Rasyidah]]>;
<![CDATA[Wirahadi Ahmad, Afridian]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30630/jam.v16i2.116
<![CDATA[In general, regional financial management goes through the following stages: budget preparation, activity implementation and financial accountability or financial report preparation. Based on the above, Permendagri No. 21 of 2011 concerning Guidelines for Regional Financial Management, states the need for Standard Expenditure Analysis (ASB) as a main research tool in conducting performance-based budgeting. Expenditure Standard Analysis (ASB) is an assessment of the fairness of the costs and workloads used to carry out an activity at each Regional Apparatus Organization (OPD). This study aims to determine the reasonableness of spending in carrying out an activity so as to minimize unclear expenses that cause budget inefficiency. This research was conducted at the Regional Government of Padang Pariaman Regency, West Sumatra. The stages of preparing this Standard Expenditure Analysis (ASB) are to input data and group similar data, determine the Cost Driver, create regression equations, determine the average, upper and lower limits, and analyze the fairness of costs and workloads of the ASB model. has been compiled. The preparation of a Standard Expenditure Analysis (ASB) at the District Government of Padang Pariaman which is discussed in this is for the types of training activities for personnel and training for the community.]]>
<![CDATA[Analisis Kesiapan Penerapan Badan Layanan Umum Daerah (BLUD) di Puskesmas: Pengujian Luder’s Contingency Model (Studi Deskriptif pada Puskesmas Kabupaten Tanah Datar) ]]>
<![CDATA[Fauzan Misra]]>;
<![CDATA[Gina Alviyori Sabila]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26460/ad.v4i2.7160
<![CDATA[The purpose of this study was to determine the readiness of the Puskesmas in the implementation of the Regional Public Service Entity (BLUD) in Tanah Datar Regency using Luder's Contingency Innovation Model. The Implementation of BLUD can consider as a form of innovation in the public sector. The study was conducted using a descriptive approach involving 17 financial administrators. Data was collected using interviews and questioner. The results of the study indicate that the application of the BLUD policy at the Tanah Datar District Health Center has been classified as good. By using Luder’s Model to analyze the readiness of Puskesmas to be a fully-BLUD, this study explains the stimuli, stakeholders' role and interest, and obstacles for such innovation implementation in the planning, budgeting, and reporting stage. These findings imply that Tanah Datar District Health Center should be supported by local government in terms of staff competency, training facilities, legal standing, and clarity of the scope of the work.]]>
<![CDATA[SINKRONISASI ANTARA INDIKATOR KINERJA DALAM RPJMD BUKITTINGGI 2016-2021 DAN SUSTAINABLE DEVELOPMENT GOALS ]]>
<![CDATA[Gina Havieza Elmizan]]>;
<![CDATA[Suhairi Suhairi]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ Jurnal Pembangunan Nagari Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Badan Penelitian and Pengembangan (Balitbang), Padang, West Sumatra, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30559/jpn.v5i1.178
<![CDATA[Indonesia agreed and has compiled related rules to be able to align the direction of national development with SDGs, up to the regional level, following UCLG ASPAC directives to localize SDGs. However, the alignment effort is only at the provincial level and still in the planning stage despite the running of SDGs nearly reached its one-third period. This research aims to trace the efforts of the Bukittinggi Government in synchronizing RPJMD for 2016-2021 with SDGs. A qualitative approach with the case study method by Yin (2018) was used in this study, with data collection techniques in the form of documentation comparison between RPJMD and SDGs. It is found that out of 17 goals of the SDGs, the Bukittinggi RPJMD synchronized 76% of SDGs goals or with a total of 38 performance indicators with different distributions to the SDGs goals. The SDGs with the most aligned/synchronous indicators with Bukittinggi RPJMD are in SDGs number 16, and the most out of sync goals are to SDGs number 7, 14, 15, and 17.]]>
<![CDATA[Kepemimpinan Dalam Akuntansi: Pengintegrasian Topik Dan Pengalaman Kepemimpinan Ke Dalam Kurikulum Akuntansi ]]>
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ Wahana Riset Akuntansi Vol 2, No 2 (2014) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (390.925 KB)
|
DOI: 10.24036/wra.v2i2.6153
<![CDATA[Accounting academicians and professionals have admitted that accounting graduates need other skills than accounting or bookkeeping. One of them is leadership skill. This skill is deemed important should they practice as a public accountant. This paper is aimed to elaborate that the need of leadership is one of the most crucial aspects in accounting profession, to illustrate the application of leadership in accounting profession, to integrate leadership and ethics, and to emphasize on the role of accounting educators in providing their students with relevant leadership skills. Since ethics is the heart of leadership, this paper explores how students should be provided with both ethics and leadership knowledge and skill. Accounting educators may use various modes to provide their students with leadership skill, e.g. using case studies in which students participate directly into cases or projects or by integrating certain topics on leaderships into courses. This article proposes some leadership topics that can be integrated into courses in accounting department. Keywords: leadership, accounting curricula, experience, leadership topics, ethics.]]>
<![CDATA[Does the Order of Information Affect Investors' Investment Decisions? Experimental Investigation ]]>
<![CDATA[Riyadi Aprayuda]]>;
<![CDATA[Fauzan Misra]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Journal of Accounting and Investment Vol 22, No 1: January 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (640.193 KB)
|
DOI: 10.18196/jai.v22i1.9965
<![CDATA[Research aims: This study examines the order of information’s effect according to the Belief Adjustment Model. In particular, this study investigates the effect of the direction of the order and the pattern of presenting information in making investment decisions.Design/Methodology/Approach: The research applied an experimental method with web-based instruments using a 2x2 factorial design between subjects, involving 65 investors.Research findings: The investors’ investment valuation who received negative to positive information sequence direction was higher than the investors who received positive to negative information direction. Furthermore, there was an order effect in the form of recency on investors who received a partial presentation pattern. Meanwhile, investors who received a simultaneous pattern did not show an order effect in their assessment. These findings underline that the simultaneous pattern could reduce the order effect, so that investors need to generalize the information as a whole to avoid this bias.Theoretical contribution/Originality: This study extends the investigation of investment decisions using a long sequence of information perspectives and more varied types of information (e.g., financial information, corporate governance, and industry sectoral information that has an impact on company conditions) in making investment decisions on the belief adjustment model.Practitioner/Policy implication: Companies must maintain the direction of the order and the presentation patterns when issuing company information to maintain the quality of investors' decisions and avoid the risk of volatility in company shares.Research limitation/Implication: Participants who joined this research were active investors but had not yet had a comprehensive experience.]]>
<![CDATA[Mengintegrasikan Keterampilan Kepemimpinan ke dalam Kurikulum Akuntansi : Persepsi Stakeholders dan Pengujian Model Pembelajaran Kooperatif ]]>
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35448/jrat.v12i2.6146
<![CDATA[This study examines the perception of stakeholders (students, lecturers and practitioners) about skills that must be possessed by the students,the feasibility of the accounting curriculum in the development of such skills, and to tests the effectiveness of cooperative learning model in developing leadership skills.To accomplishh this purpose, two studies were conducted. Study 1 investigates the perception of three different parties of stakeholders regarding leadership skills, while the second study tests the effectiveness of cooperative learning model. Study 1 was conducted by a survey approach while study 2 was conducted through a simulation of cooperative learning. Data from study 1 was analyzed using chi-square test while data from study 2 analyzed with a descriptive statistics and a t-test. The result of study 1 showed that there is no significant differences in perception between students and lecturer regarding the provisions given to fulfill the needs of the workforce, and there is a shared belief between students and employers about the adequacy of the accounting curriculum in developing leadership skill and the attributes of the main skills that must be possessed by the students. Meanwhile, the results of study 2 showed the effectiveness of cooperative learning model in developing student’s leadership skills.]]>
