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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2020): Maret" : 7 Documents clear
SDM sebagai Determinan Pengukuran Efisiensi Puskesmas (Studi pada Puskesmas di Kabupaten Bantul, Yogyakarta) Sri Widodo; ratna purnama sari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this research is to examine the efficiency level of non-inpatient public health centers (puskesmas) in Bantul Regency. A total of 11 puskesmas are used to be sample in this research. Efficiency is a comparison of inputs with outputs where input uses in this research are the number of human resources both health and non health staff, while the output uses in this research are the number of patient visits, the number of dengue cases and the number of diarrhea cases. Data is processed using Input-based Variable Return to Scale Data Envelopment Analysis (DEA) where the puskesmas can only control the amount of input. The DEA results show that only 4 puskesmas were declared efficient while the rest were not. The majority of puskesmas in Bantul Regency are considered inefficient in placing human resources so that it is excessive in terms of numbers serving patients and handling cases that occur.
Implementasi Pajak Pertambahan Nilai (PPN) atas Subsidi Liquefied Petroleum Gas (LPG) Dwi Hariyani; Dwi Orbaningsih; Djuni Farhan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i1.575

Abstract

In the VAT Act taxable entrepreneurs have the obligation to calculate, calculate, deposit and report using the VAT Period VAT. The implementation must be fulfilled by taxpayers as a form of compliance and compliance with the Taxation Law. At present the taxable entrepreneur (agent) of 3 kg LPG cylinders, especially Malang Raya, is in the midst of an issue related to the debt owed and the non-payment of VAT on delivery. The purpose of this study is to evaluate in detail the facts or phenomena related to the implementation of VAT on subsidies for 3 kg LPG cylinders applied to PT. Gunawan Migas and PT. Lancar Putra Jaya in accordance with the VAT Act. Data collection techniques used were observation, interviews and documentation. This research is a case study research with descriptive analysis technique with a qualitative approach. The results of the study are: a) Differences in the implementation of VAT applied at PT. Gunawan Migas and PT. Lancar Putra Jaya. b) Differences of opinion between taxpayers, tax authorities and practitioners in the field of taxation between VAT payable and VAT unpaid for submission. c) Taxpayers consider that the tax authorities only pursue the budget function compared to the regularend function. This research is important to be conducted as a study material for the Government and the Tax Service Office (KPP) to follow up on policies related to the regulation of subsidized LPG 3 kg cylinders. Keywords: Liquefied Petroleum Gas, VAT, Subsidies
Pereduksian FRAUD Akuntan Satria Budi Wicaksono; Bambang Haryadi; Oyong Lisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This study aims to uncover the efforts of accountants to reduce fraud. The study uses an interpretive approach with a phenomenological method to see phenomena that are directly related to the symptoms that arise around humans that are organized in the sphere of interaction between the accountant profession, clients, and third parties. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to efforts to avoid fraudulent practices with people who are directly involved in the world of accountants. Data analysis was performed using noema and noesis analysis. The results showed that there were three efforts that accountants could make when they were employed, such as religiosity, professionalism, and materialism. After formulating the results based on an analysis of conversations with the informant, it can be concluded that what must be done by the accountant is to combine the three efforts and apply them to the work culture. Keywords: Fraud, Accountants, Phenomenology, Religiosity, Professionalism
Pengaruh Kesadaran Membayar Pajak Dan Sanksi Pajak Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan Dengan Pengetahuan Pajak Sebagai Pemoderasi Rubiyanto Rubiyanto
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this study is to determine the direct or indirect effects of " Paying Compliance " and "tax penalties " on Compliance Paying "Land and Building Taxes" with "tax knowledge" as a moderating variable. The research method used is the SEM (Structural Equation Modeling) method using MRA (Moderated Regressional Analysis). This research was conducted in Dawarblandong Subdistrict, Mojokerto Regency with a population of 33,945 people. The sample used was 397 respondents. The path analysis results show that "Paying Compliance" and "tax penalties" can directly or indirectly influence Compliance of Paying "Land and Building Tax" with the moderation of "tax knowledge", The magnitude of the direct influence of variable " Paying Compliance" (X1 ) amounting to 0.252 and the variable "tax penalties " (X2) amounting to 0.418, The magnitude of the indirect effect of "tax penalties " (X2) of 0.418 is calculated by transferring the indirect coefficient on the variable, The magnitude of the indirect effect of the variable " Paying Compliance " (X1) is (0.252) X (0.387) = 0.097, while the magnitude of the indirect effect of the variable "tax penalties " (X2) is (0.418) X (0.459) = 0.191, because the magnitude of the value of the direct effect is less than the value of the direct effect, then it can be concluded that the real influence is a direct influence.
Pengaruh Jangka Waktu Pinjaman, Peringkat Kredit Dan Tujuan Pinjaman Terhadap Keputusan Pembiayaan Dengan Intervening Jumlah Pinjaman Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Most of the UMKM have difficulty in obtaining business loans from banks or other financial institutions as business capital for them. Capital problems are a classic problem for them, even capital constraints can be a factor causing business failure. the issue of trust is the main measure for creditors to extend credit. Trust has an important role in understanding economic growth, financial development, low capital market participation, low diversification of financial investors' portfolios. Seeing this condition, “PT. Permodalan Nasional Madani (Persero)” Unit Layanan Modal Mikro or abbreviated as PNM ULAM began to look and allocate credit to the UMKM sector. This research method uses path analysis models using binary logistics. The object in this study is customers who are domiciled in the Mojokerto regency at PT.Pododalan Nasional Madani (Persero) recorded in the 2018 fiscal year and engaged in the UMKM sector as many as 42 customers. From the data processing and discussion as described above it can be concluded that the variable loan term, credit rating, loan objectives do not directly influence the financing decision. Whereas with the intervening variable the amount of financing is only the credit rating which indirectly influences the financing decision. the indirect effect of the credit rating of 3,804 points.
Pengaruh Free Cash Flow dan Struktur Aset Terhadap Kebijakan Hutang Dengan Pemoderasi Risiko Bisnis nur ainiyah; Tatas Ridho Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Agency conflicts can be reduced by monitoring to align the interests of related parties. The existence of this supervision will lead to agency costs. To reduce agency costs, it can be done by increasing assets through debt. Business risk can be used as a foothold in making decisions regarding debt policies for companies. Business risk is influenced by the uncertainty of revenue acquisition for the company. Companies that have a business with business risk are more likely to reduce the amount of debt, because the company does not want to increase the risk of debt repayment difficulties. The greater the risk implies in the small debt for the company. This is certainly influenced by the company's ability to repay debt due to uncertainty (volatility) of income or profits that can be achieved by the company. The sample used was 70. The results of the study concluded that business risk variables could simultaneously be a moderating effect of free cash flow and asset structure on debt policy. this can be seen from an increase in influence of 0.013 or 1.3%. Partially business risk cannot be used as a moderating effect of free cash flow on debt policy. But business risk can be partially used as a moderating effect of asset structure on debt policy
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia hari setiono; Marisha Khanida; Tatas Ridho Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i1.770

Abstract

Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. Dalam pelaporan keuangan ada peraturan yang mengaturnya agar tepat waktu. Ketepatan waktu akan memberikan dampak penting pada pengambilan keputusan pengguna laporan keuangan. Namun banyak dijumpai perusahaan dalam penyampaian pelaporan keuangan mengalami keterlambatan. Penelitian ini menggunakan desain penelitian kausal. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari variabel (x) diantaranya : Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan (Y). Metode penelitian ini adalah statistik deskriptif dengan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder. Pengujian hipotesis yang digunakan yaitu regresi logistik biner. Variabel terikatnya berupa dummy yaitu terdiri dari kategori 0 dan 1 . Penelitian menunjukkan variabel opini audit dan kepemilikan publik signifikan sangatlah berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan, namun profitabilitas dan ukuran perusahaan secara signifikan tidak mempengaruhi terhadap ketepatan waktu pelaporan keuangan perusahaan.

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