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ANALISIS DESKRIPTIF ATAS KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN FISKAL OLEH KANTOR AKUNTAN PUBLIK “X” Irawan, Arry; Setiawan, Setiawan; Utami, Fiesty
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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

Abstract

Abstract: This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required. The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax. Keywords: Worksheet, Public Finance Report, Public Accounting FirmAbstract:This study aims to obtain a valid and reliable knowledge on how the Public Accounting Firm prepares fiscal financial statements by using worksheet. This research uses descriptive qualitative method that is method which aims to describe and explain data or events with qualitative explanation sentences. The qualitative research method emphasizes on observational research methods in the field. In calculating corporate tax payable, corporate income statement is needed to calculate how much earnings before taxes obtained by the company in the current year. After that, we can calculate the company’s income tax payable. However, there are some differences between commercial income statement and the fiscal loss statement. So that a fiscal reconciliation is required.The fiscal reconciliation is made to make the commercial income statement in accordance with the provisions for taxation. So, it would be accepted as an income statement which is in accordance with tax rules and then it can be used for calculating income tax.  Keywords:Worksheet, Public Finance Report, Public Accounting Firm
DETERMINAN PENENTU PERTUMBUHAN DANA PIHAK KETIGA PERBANKAN SYARIAH DI INDONESIA Setiawan, Setiawan
Jurnal Maps (Manajemen Perbankan Syariah) Vol 1, No 2 (2018)
Publisher : STIBANKS Al Ma'soem Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.32483/maps.v1i2.4

Abstract

Islamic banking has continued weakening of growth in Depositor Funds gathers. The lowest growth occurred in the year 2015 which growth reached 6.11%. The purpose of this research was to find out what internal factors that can affect the growth of Depositor Funds of Islamic banking in Indonesia. Internal factors that supposedly influential include: Operating Espenses to Operating Revenue (BOPO), Training Costs, Promotion Cost, Financing to Deposit Ratio (FDR), the number of office network, and Non-Performing Financing (NPF). This research hypothesis testing using the analysis with the model of Structural Equation Models (SEM). The analysis used Partial Least Square (PLS), so it can be known how much of the independent variables are observed with influential factors hypothesized. The research found that the latent variable Internal factors influence on Depositor Funds. The variable encompasses Internal factors explaining the Depositor Funds amounting to 15.6%, the rest is explained by other variables that are not included in this research model.
Pengaruh Faktor Makroekonomi Terhadap Pertumbuhan Dana Pihak Ketiga Pada Bank Umum Syariah di Indonesia Tripuspitorini, Fifi Afiyanti; Setiawan, Setiawan
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20228

Abstract

Abstract. Over the past few years, Islamic banking has continued to experience weakening growth in collecting Funding. So we need to know the determinants that are very influential in the growth of Funding. The purpose of this study is to find out the external factors in the form of macroeconomic indicators that can influence the growth of Islamic Banking Third Party Funds in Indonesia. Hypothesis testing of this study using analysis with the Multiple Linear Regression model. The results of this study indicate that the Rupiah Exchange Rate, BI Rate, Gross Domestic Product, and the Composite Stock Price Index have a significant effect on Funding. Besides, simultaneous macroeconomic factors significantly influence Funding.Abstrak. Selama beberapa tahun terakhir, perbankan syariah terus mengalami pelemahan pertumbuhan dalam menghimpun Dana Pihak Ketiga (DPK). Sehingga perlu diketahui faktor penentu yang sangat berpengaruh dalam pertumbuhan Dana Pihak Ketiga.Tujuan dari penelitian ini adalah untuk mengetahui faktor eksternal berupa indikator makroekonomi apa yang dapat mempengaruhi pertumbuhan Dana Pihak Ketiga perbankan syariah di Indonesia. Pengujian hipotesis penelitian ini menggunakan analisis dengan model Regresi Linear Berganda. Hasil peneltian ini menunjukkan bahwa Nilai Tukar Rupiah, BI Rate, Produk Domestik Bruto, dan Indeks Harga Saham Gabungan memiliki pengaruh yang signifikan terhadap DPK. Selain itu, secara simultan faktor makroekonomi signifikan mempengaruhi DPK.
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Pada Industri Manufaktur Kriteria Syariah di Bursa Efek Indonesia Mai, Muhamad Umar; Setiawan, Setiawan
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.20065

Abstract

Abstract. Sharia criteria companies are not permitted to have a ratio of total interest-based debt to total assets of more than 45%, and a ratio of total non-halal income to total income of more than 10%. Financial literature and research results to date have yet to agree on the relationship between capital structure and firms performance. This research was conducted at Sharia criteria manufacturing companies on the Indonesia Stock Exchange in 2011-2017. This study uses a balanced panel data that is analyzed by E-views software through the Random Effect Model. The results of the analysis prove that the capital structure (BLEV) has a positive effect on firm performance (TBNSQ and ROE). SIZE and AGE control variables are positively related to firm performance (TBNSQ and ROE). This research proves that liquidity (LIQ) has a positive relationship, and TANG shows a negative relationship with firm performance (TBNSQ and ROE).Abstrak.Perusahaan-perusahaan kriteria Syariah tidak diperkenankan memiliki rasio total utang berbasis bunga terhadap total aset lebih dari 45%, dan rasio total pendapatan tidak halal terhadap total pendapatan lebih dari 10%. Literatur keuangan dan hasil-hasil penelitian sampai saat ini belum sepakat tentang hubungan antara struktur modal dan kinerja perusahaan. Penelitian ini dilakukan pada perusahaan-perusahaan manufaktur kriteria Syariah di Bursa Efek Indonesia tahun 2011-2017. Penelitian ini menggunakan balance panel data yang dianalisis dengan software E-views melalui Random Effect Model. Hasil analisis membuktikan bahwa struktur modal (BLEV) berpengaruh positif tehadap kinerja perusahaan (TBNSQ dan ROE). Variabel kontrol SIZE dan AGE berhubungan positif dengan kinerja perusahaan (TBNSQ dan ROE). Penelitian ini membuktikan bahwa Likuiditas (LIQ) memiliki hubungan positif, dan TANG menunjuk-kan hubungan yang negatif dengan kinerja perusahaan (TBNSQ dan ROE).Kata kunci. Kinerja Perusahaan; Perusahaan Kriteria Syariah; Struktur Modal.
PERILAKU KONSUMEN DALAM MEMBELI PRODUK HALAL DI KOTA BANDUNG Setiawan, Setiawan; Mauluddi, Hasbi Assidiki
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 5, No 2 (2019): DESEMBER 2019
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v5i2.1849

Abstract

The consumer behavior in purchasing halal products is still an interesting topic to be researched because behavior is dynamic. The purpose of this study was to determine the factors that affect consumer decision in purchasing halal food. This study explored consumer driving factors in choosing halal products in the Muslim-majority community who feel that halal products are very easy to obtain. The research method used primary data analysis using a research instrument in the form of a questionnaire distributed to 200 respondents in Bandung, Indonesia. The results of this study revealed that the religiosity factor is a significant factor in affecting consumer intention in purchasing halal products. While other factors studied, such as halal awareness, halal certification, and trust, do not affect.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SYARIAH Nadya, Galuh Raina; Mai, Muhamad Umar; Setiawan, Setiawan
Ekonomi & Bisnis Vol 19, No 1 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 1 JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i1.2782

Abstract

The purpose of this study is to investigate how the influence of corporate social responsibility towards the corporate performance in general, and the influence of each subject of the corporate social responsibility. Corporate social responsibility is company’s activities in achieving a balance or integrations between the economic, social, and environment development without compromising the expectations of shareholder (obtain profit). In this research corporate performance measured by ROE (return on equity). The samples used in this study are all manufacturing companies enrolled in Indeks Saham Syariah Indonesia listing in 2017 and published the annual report in 2017 by using method of purposive judgement sampling. There are 87 companies that meet the criteria of the study sample. The analysis method used is path analysis. Data collection method used in this research is a method of documentation and literature study method. The results of this study indicate that the disclosure of CSR as in general has a significant effect on the performance of the company with a positive traits. Disclosure of CSR in the economic subject has no significant effect on company performance. Disclosure of CSR in the Environment has a significant effect on the performance of companies with positive traits. Disclosure of CSR in the Social subject has a significant effect on the performance of the company with a positive traits.
Pengaruh faktor makroekonomi terhadap harga indeks saham syariah menggunakan pendekatan metode vecm Tripuspitorini, Fifi Afiyanti; Setiawan, Setiawan; Setiawan, Nanda Juliana
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.871 KB) | DOI: 10.29264/jinv.v17i2.7972

Abstract

Perkembangan pasar modal syariah mengalami peningkatan setiap tahunnya. Hal tersebut menandakan investasi syariah sedang diminati oleh para investor. Indeks Saham Syariah Indonesia (ISSI) merupakan indikator dari saham syariah di Indonesia. Salah satu faktor yang mempengaruhi ISSI adalah kondisi makroekonomi. Kondisi makroekonomi dijadikan investor sebagai pertimbangan untuk berinvestasi khususnya di pasar modal syariah. Penelitian ini bertujuan untuk mengetahui bagaimana variabel makroekonomi (Inflasi, BI-Rate, nilai tukar, dan lain-lain) mempengaruhi pergerakan harga ISSI dalam jangka pendek dan jangka panjang serta implikasinya terhadap pergerakan harga ISSI dalam jangka panjang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode VECM. Variabel makroekonomi yang digunakan dalam penelitian ini adalah inflasi, BI – Rate, dan nilai tukar IDR/USD. Data yang digunakan dalam penelitian ini data sekunder. Dalam jangka pendek, berdasarkan hasil estimasi VECM dapat diketahui bahwa hanya variabel BI - Rate yang berpengaruh secara signifikan terhadap ISSI, sedangkan variabel inflasi dan nilai tukar IDR/USD berpengaruh tidak siginifikan terhadap ISSI. Dalam jangka panjang, berdasarkan hasil estimasi VECM dapat diketahui bahwa hanya variabel BI - Rate yang berpengaruh tidak signifikan terhadap Indeks Saham Syariah Indoensia (ISSI).
Pola Kinerja Perusahaan Sesudah Merger dan Akuisisi serta Analisis Terhadap Faktor-Faktor yang Mempengaruhinya Nurdin, Ade Ali; Mai, Muhamad Umar; Setiawan, Setiawan
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.20064

Abstract

This study aims to arrange the pattern of corporate performance after mergers and acquisitions that cover the performance outcomes for 12 years. Another objective is to analyze the determinants of company performance outcomes after mergers andacquisitions. The research was conducted at the Indonesia Stock Exchange from 2003 to 2014. The results show that the company performance in the first until the third year is below the average performance before the mergers and acquisitions happened. Entering the fourth year the company performance improved above the performance before mergers and acquisitions and had it peaked in the eleventh year, after which it declined. High profitability is the main target that companies must achieve after mergers and acquisitions. The result of the analysis shows that the return on investment positively influenced by total asset turnover and the increase of exchange rate, and negatively related to leverage and BI Rate. The company will achieve a higher total asset turnover if institutional investors own most of its shares. Firms with larger board size and institutional ownership have higher leverage.Abstrak.Penelitian ini bertujuan, pertama: untuk menyusun pola kinerja perusahaan setelah merger dan akuisisi yang menjangkau capaian kinerja untuk jangka waktu 12 tahun; kedua: untuk menganalisis faktor determinan capaian kinerja perusahaan setelah merger dan akuisisi. Penelitian dilakukan di Bursa Efek Indonesia tahun 2003-2014. Hasil penelitian menunjukkan bahwa kinerja perusahaan pada tahun pertama sampai tahun ketiga berada di bawah rata-rata capaian kinerja sebelum merger dan akuisisi. Memasuki tahun keempat kinerja perusahaan meningkat di atas kinerja sebelum merger dan akuisisi, dan mencapai puncaknya pada tahun kesebelas, setelah itu mengalami penurunan. Profitabilitas yang tinggi merupakan target utama yang harus dicapai perusahaan setelah merger dan akuisisi. Hasil analisis menunjukkan bahwa return on invesment dipengaruhi secara positif oleh total asset turn over dan kenaikkan Kurs. Return on invesment berhubungan negatif dengan leverage dan BI Rate. Total asset turn over akan lebih tinggi dicapai perusahaan apabila sebagian besar sahamnya dimiliki investor institusi. Perusahaan-perusahaan dengan board size dan institutional ownersip yang lebih besar memiliki leverage yang lebih tinggi.
CORPORATE SOSIAL RESPONSIBILITY DAN KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR KRITERIA SYARIAH Setiawan, Setiawan; Mai, Muhamad Umar; Galuh, Nadya Raina
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.189

Abstract

The purpose of this study is to investigate how the influence of corporate social responsibility towards the corporate performance in general, and the influence of each subject of the corporate social responsibility. Corporate social responsibility is company’s activities in achieving a balance or integrations between the economic, social, and environment development without compromising the expectations of shareholder (obtain profit). In this research corporate performance measured by ROE (return on equity). The samples used in this study are all manufacturing companies enrolled in Indeks Saham Syariah Indonesia listing in 2017 and published the annual report in 2017 by using method of purposive judgement sampling. There are 87 companies that meet the criteria of the study sample. The analysis method used is path analysis. Data collection method used in this research is a method of documentation and literature study method. The results of this study indicate that the disclosure of CSR as in general has a significant effect on the performance of the company with a positive traits. Disclosure of CSR in the economic subject has no significant effect on company performance. Disclosure of CSR in the Environment has a significant effect on the performance of companies with positive traits. Disclosure of CSR in the Social subject has a significant effect on the performance of the company with a positive traits.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SYARIAH Nadya, Galuh Raina; Mai, Muhamad Umar; Setiawan, Setiawan
Ekonomi & Bisnis Vol 19 No 1 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 1 JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i1.2782

Abstract

The purpose of this study is to investigate how the influence of corporate social responsibility towards the corporate performance in general, and the influence of each subject of the corporate social responsibility. Corporate social responsibility is company’s activities in achieving a balance or integrations between the economic, social, and environment development without compromising the expectations of shareholder (obtain profit). In this research corporate performance measured by ROE (return on equity). The samples used in this study are all manufacturing companies enrolled in Indeks Saham Syariah Indonesia listing in 2017 and published the annual report in 2017 by using method of purposive judgement sampling. There are 87 companies that meet the criteria of the study sample. The analysis method used is path analysis. Data collection method used in this research is a method of documentation and literature study method. The results of this study indicate that the disclosure of CSR as in general has a significant effect on the performance of the company with a positive traits. Disclosure of CSR in the economic subject has no significant effect on company performance. Disclosure of CSR in the Environment has a significant effect on the performance of companies with positive traits. Disclosure of CSR in the Social subject has a significant effect on the performance of the company with a positive traits.
Co-Authors Abdul Aziz Adang Kurniawan Aditya Dais Gumara Aini, Nurfina Aldy Mochammad Faiz Raksayudha Alexander Bima Sandra Anthony Brien Antis I’niswatin Arry Irawan Arry Irawan, Arry Arshad, Destian Asep Abdul Halim Auliya, Zakky Fahma Avitariani, Annisa Nurul Ayu Sartika Bahmid I Magi Dadang Hermawan Dahtiah, Neneng Darya Setia Nugraha Destian Arshad Darulmalshah Tamara Destri Alpiani Dihapri Herli Setyowati Diharpi Herli Setyowati Diharpi Herli Setyowati Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dinar Intan Mustika Djatnika, Djoni Djoni Djatnika Donna Sita Soraya Kristanti Jatmiko Dwi Ayu Fitrianty DWI SUHARTANTO Elsa Oktaviani Endah Dwi Kusumastuti, Endah Dwi Endang Hatma Juniwati Eni Endaryati Ezza Aviyani Iman Fathimah Awliyaul Alim Fiesty Utami Fildza Alifa Balqis Fitri Syahbani Rozak Galuh, Nadya Raina Ghifari Munawar Ghifari, Muhammad Jihad Al Ghina Akmalia Gojali, Dudang Hadiani, Fatmi Hafidz Hudzaefi Hasbi Assidiki Mauluddi Hendi Rohendi Hendi Rohendi, Hendi Imam Mustofa Irma Rizky Destiani Irsal Fauzi Iwan Setiawan Kamaluddin, Nurhadi Karnawati, Hennidah Khozin Arief Koernia Purwihartuti Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Kusno, Hendra Sanjaya Leni Nur Pratiwi Leni Nur Pratiwi Leni Nur Pratiwi Leviana Belianti Mahesa Dava Wardhana Maisa Frita Winesa Margarena, Agung Novianto Mayasari, Ine Mega Aulia Hijrah Mochamad Umar Mai Mulyandani, Vina citra Nabila Nur Khairina Nabila Nurliandini Nada Aulia Pertiwi Nadya, Galuh Raina Nahlarriva Zackia Nanda Juliana Setiawan Nasya Ariesta Firdaus Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nur'aeni Nur'aeni Nurdin, Ade Ali Nurfadhila Tsania Pakpahan, Rosma Pratiwi, Leni Nur Putra, Sugih Sutrisno Putri Calvina Eka PUTRI WULANSARI Radia Purbayati Rahmawati, Yunika Rama Dhonal Rani Putri Kusuma Dewi Rarassati, Oktaviani Ratna Maya Sari Rezky Apriyanthi Rhomadon Adhitia Prakarsa Rika Lisnawati Rinita Salsa Ziljiani Rizki Muhammad Siddiq Rizky Dwi Taruna Ros Melinda Rosa Dwi Andini Rosdiyanti, Lydia Ruhadi Ruhadi Salma Nurul Zahara Salsabila Eka Sutrisna Sarah, Ira Siti Selly Yulianti Setiawan, Nanda Juliana Siti Devi Siti Mardilia Farihah Sobana, Dadang Husen Sri Hartanti Nuryatin Suci Asih, Vemy Suwondo, Sulistia Syahrun Nizar Maulana Muttaqin Syarief, Mochamad Edman Tazqy, Recha Tiafahmi Angestiwi Tiara Putie Purwitasari Tintin Suhaeni Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Vina Febyningtyas Vivi Kumalasari, Vivi Wisnuadhi, Bambang Wulan Daniyati Yeti Apriliawati, Yeti Yulandri, Elsa Yunan Hendra Permana