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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 162 Documents
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Tradisi Buwuh Dalam Perspektif Akuntansi Piutang dan Hibah di Kecamatan Lowokwaru Kota Malang Saputri, Eviana Dwi; Ashari, Muhammad Hasyim
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.655 KB)

Abstract

Abstract This study discusses the Buwuh tradition in the perspective of accounting (accounts receivable or grant) in the Lowokwaru of Malang City. The purpose of this study is to explain the phenomenon of traditional traditions that occur in the Lowokwaru of Malang City in the perspective of accounting: accounts receivable or grant. In this study, researchers used descriptive qualitative methods. The researcher tried to obtain information about the opinion of the residents in sub-district Lowokwaru Malang City about the Buwuh tradition in the perspective of account receivable or in-depth and comprehensive accounting. The results of research and analysis on the practice of the Buwuh tradition in the perspective of accounts receivable accounting and grants in the Lowokwaru of Malang City have two perspectives, namely 9 informants arguing that the Buwuh tradition is a grant and 4 informants argue that the Buwuh tradition is a receivables. The final conclusions of this study are: (1) The first group sentenced him as a grant, stating that the practice of the people in Lowokwaru of Malang City was a form of sincerity of the giver of the buwuh which was done purely to help and help each other and not expect a reward or reply from the owner of the title; (2) The second group is the group that punishes it as accounts receivable because the habits that occur in the community of Lowokwaru of Malang City are related to buwuh practices which have debt implications so that there is a need to be returned in accordance with the previously handed over amounts or forms.   Keywords - Buwuh Traditions, Receivables, Grants   Abstrak Penelitian ini membahas mengenai tradisi buwuh dalam perspektif akuntansi (piutang atau hibah) di Kelurahan Lowokwaru Kota Malang. Tujuan penelitian ini adalah untuk menjelaskan fenomena tradisi buwuh yang terjadi di Kelurahan Lowokwaru Kota Malang dalam perspektif akuntansi piutang atau hibah. Pada penelitian ini, peneliti menggunakan metode kualitatif deskriptif. Peneliti mencoba untuk memperoleh informasi mengenai pendapat warga kecamatan Lowokwaru Kota Malang tentang tradisi buwuh dalam perspektif akuntansi piutang atau hibah secara mendalam dan komperehensif. Hasil penelitian dan analisis tentang praktik tradisi buwuh dalam perspektif akuntansi piutang dan hibah di Kelurahan Lowokwaru Kota Malang memiliki dua perspektif yaitu 9 informan berpendapat bahwa tradisi buwuh tersebut merupakan hibah dan 4 informan berpendapat bahwa tradisi buwuh tersebut merupakan piutang. Kesimpulan akhir penelitian ini adalah: (1) Kelompok pertama menghukuminya sebagai hibah sehingga menyatakan bahwa praktik buwuh yang terjadi di masyarakat Kecamatan Lowokwaru Kota Malang adalah bentuk keikhlasan pemberi buwuh kepada pemilik hajat yang dilakukan murni untuk saling membantu dan menolong sesama dan tidak boleh mengharapkan imbalan atau balasan dari pemilik hajat; (2) Kelompok kedua adalah kelompok yang menghukuminya sebagai piutang karena kebiasaan yang terjadi di masyarakat Kecamatan Lowokwaru Kota Malang terkait praktik buwuh yang memiliki implikasi hutang-piutang sehingga ada keharusan untuk dikembalikan sesuai dengan jumlah atau bentuk yang diserahterimakan sebelumnya.   Kata Kunci – Tradisi Buwuh, Piutang, Hibah 
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokerto) Margarita, Lely Fithri Nela; Setiono, Hari; Nugroho, Tatas Ridho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The accounting profession education is an additional education that must be followed by accounting graduates, the minimum number of public accountants today is one that is faced by the public accounting profession who want to get an accountant degree, this study aims to provide evidence of the influence of motivation on the interest of STIE Al-Anwar accounting students to take up the accounting profession education (PPAk). This type of research uses a quantitative approach. The population of this study were 456 students in semester 2 to 8. The sample was determined using 2 purposive sampling and simple random sampling methods, and obtained a total sample of research as much as 50 samples. Data collection techniques using questionnaires. This study uses a Likert Scale as a questionnaire score. Data analysis used is descriptive analysis, while the analysis used in this study is multiple linear regression analysis. The results of the study prove that partially the quality motivation and economic motivation variables have a significant effect on students 'interest in participating in PPAk while career motivation variables do not affect students' interest to participate in PPAk. Simultaneously quality motivation, career motivation and economic motivation affect student interest in participating in PPAk. Determination coefficient results is 0.255 which means that the ability of the independent variable can explain the dependent variable by 25.5% while the remaining 74.5% is explained by other variables, which are not included and are not included in the regression model used.
Pengaruh Kompetensi, Independensi, dan Motivasi Auditor Internal terhadap Efektivitas Struktur Pengendalian Internal Pada Kalla Group nurbayani, nurbayani; Muliana, Muliana
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This research aims to analyze and prove  the effect of competency, independecy and motivation intern auditor on the effectiveness  structure of internal control  on the group kalla.  The sample of research consists of 30  respondens they are intern auditor of kalla group. The research data uses kuesioner.  The analysis technique of research data uses multiple regretion analysis. The empirical results find that  kompetence, can determine effectiveness of internal control, but independece and motivation canâ??t determine effectiveness of internal control on the group kalla
PENGARUH MORALITAS INDIVIDU, PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DALAM PENGELOLAAN KEUANGAN DESA (STUDI PADA KECAMATAN KANOR KABUPATEN BOJONEGORO) Putri, Dila Cahyani; hartono, hartono; Hidayat, Esty Nur
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This study aims to determine the effect of Individual Morality, Internal Control and Organizational Culture on Accounting Fraud Trends. The theory used in this study is the Fraud Triangle Theory. The population in this study were 100 village officials spread across 25 villages in Kanor District, Bojonegoro Regency. This study uses a purposive sampling technique. The sample was taken as many as 60 village officials in 15 villages in Kanor District, Bojonegoro Regency. Data collection is done by questionnaire method. Processing data using the SPSS version 22.0 application. The data analysis technique used is multiple linear regression analysis. The results of the study show that individual morality has a significantly positive effect on the tendency of accounting fraud, internal control and organizational culture in a positive way have a significant effect on the tendency of accounting fraud. Individual morality, internal control and organizational culture simultaneously have a significant positive influence on accounting fraud tendencies.
ANALISIS LAPORAN KEUANGAN PADA PRIMER KOPERASI POLISI (PRIMKOPPOL) WILAYAH LUMAJANG Ayuningtyas, Triwilujeng; Wiranata, Roni
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Cooperative in Indonesia is a business entity that has an important element in the development of the Indonesian economy. Because cooperatives are business entities that are composed by the people and consist of people, the welfare of the people will increase. This is in accordance with the 1945 Constitution clause of 33 and paragraph in 1. The difference between cooperatives and other business entities is because cooperatives have multiple identities, namely as owners and users of cooperative services, therefore good management is needed, especially in their financial statements. Financial statements describe the financial position and health of a company. Therefore to know the financial condition can be seen from the level of Liquidity, Solvency, Profitability and efficiency of cooperatives in running the business. This study aims to determine the balance sheet and the remaining business results both to determine the capital turnover in the cooperative. The method used by collecting financial data so that developments in the cooperative will be known in a certain period. Therefore we need financial statement data to analyze it. The results of the research that can be concluded are the comparison of the balance sheet and the remaining operating results, for the number of balance sheets has increased by a percentage of 6.04% so that it will add to the increase in the remaining business results in other words labadip affected by the amount of service income increased due to increased sales of goods and total expenses reduced and other posts increased as well so that the remaining operating results have increased. Whereas the balance sheet increased in current assets and liabilities also increased. Then in the cooperative capital turnover also increased by 0.54% to 0.58% so that working capital is still well channeled.
Pengaruh Akuntabilitas, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Surabaya Aziz, Asmaul
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This study aims to determine the influence of accountability, competence, and independence to quality audit of KAP in Surabaya. This research was comparative causal research. The population of this study is 77 auditors who work in 9 Public Accounting Firm in Surabaya. The sample of this study was 44 samples and used convenience sampling method as the data collecting procedure. The instrument that used was questionnaire method. Data analysis that used to test the hypothesis is multiple linear regression analysis, coefficient of determination, t test, F test and dominant test. The result of the research showed that there are positive and significant influence of Auditor Accountability to Audit Quality with determination coefficient equal to 0,138 and tcount 3,809 > ttabel 1,684, There is a positive and significant influence of Auditor Competence on Audit Quality with determination coefficient of 0,179 and tcount5,835> ttable 1.684 . There is a positive and significant influence of Auditor Independence on Audit Quality with determination coefficient of 0.710 and tcount 16.891 > ttable 1.684. There is positive and significant influence of Auditor Accountability, Competence and Independence of Auditor collectively to Quality Audit with coefficient of determination equal to 0,934 and price Fcount 203.690> Ftabel 2.84.
Perbandingan Metode Economic Order Quantity (EOQ) Dan Just In Time (JIT) Terhadap Pengendalian Persediaan Bahan Baku Utami, Budi; Setyariningsih, Eny
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The management and control of raw material inventories is an activity commonly found in industrial and manufacturing companies. There are two methods of controlling inventory, namely Economic Order Quantity (EOQ) and Just In Time (JIT). In determining inventory, companies tend to calculate it in the form of forecasting. Inventories that are too large will add to the cost of ordering (ordering cost) and storage costs (carring cost). Conversely, a small amount of inventory will reduce company profits due to lost opportunity for profit (opportunity cost) and incur back order costs (back order cost). Therefore it is important for companies to carry out inventory control which will affect the efficiency of inventory costs. This type of research is a comparative study comparing the Economic Order Quantity (EOQ) method with the Just In Time (JIT) method to the efficiency of inventory costs in Pateh SMEs. The results of the comparison. From the results of the analysis and calculations that have been carried out it is known that the Just In Time (JIT) control method is more appropriate to be applied to the "PATEH" home industry because the total inventory costs are smaller than the total inventory costs of the Economic Order Quantity (EOQ) method.
Analisis Kinerja Keuangan Kota Mojokerto Dengan Pendekatan Value For Money Mulyanigtyas, Mulyanigtyas
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

In applying the central government policy, city of Mojokerto can absorb the budged in 2016 up to 91 % from APBD amount Rp 1,007 trillion. Then in periode of 2017 the number decreased  became 10% into Rp 915 million. In the realization of budget utilization statement that issued by Income Financial Management dan Assets Institution of Mojokerto government, the deficient of activites implementation make funds realized amount Rp 83.575.497.292 was abortive to utilize. Because of that BPPKA should concern on value for money to implement the activities. This research aims to determine how is financial performance of BPPKAMojokerto for fiscal period of 2013-2015, by using value for money approach in economy, efficiency, and effectivityâ??s term.This research using describtive with quantitativeapproach.This research conducted in Income Financial Management dan Assets Institution of Mojokerto Government. The sources of the data in this research areusing literature study method and documentation. The data analysis techniques is quantitative describtive by formula: economic ratio, efficiency ratio, effectiveness ratio. Based on the results of the research, it is known that financial performance criteria of BPPKA for fiscal period of 2013 included in quite economical, quite efficient, and very effective. In the fiscal period of 2014 the evaluation of financial performance criteria rating were quite economical, less of efficient, and ineffective. Then in the fiscal period of 2015, the eveluation of financial performance criteria included in quite economical, less of efficient, and very effective.
Analisis Penerapan Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menghitung Pajak Penghasilan Terutang Pada PT. Sinar Karya Bahagia Ainiyah, Nur
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Differences the principles of accounting (SAK) and tax have a different confession result as well as income and the expense of which is the basis of calculating the PPh corporation, this way commercial finances occount made based on SAK must be adjusted or correction in advance before calculating the amount of taxable income. Fiscal correction is an adjustment in commercial profit and loss process based on terms of tax laws so it has resulting in fiscal profit and loss as the basis of calculating income tax. The aims of this research is to determine the amount of corporate income tax payable with using a fiscal correction of revenue and burder as well as to calculated the value of the different temporary for calculating the amount of taxable income at PT. Sinar Karya Bahagia in 2016.  This research is qualitative with descriptive approach. The finding of this research was showing the total of positive fiscal correction in the amount of RP. 35. 267.375,00 and negative fiscal correction in the amount of Rp. 25.740. 883, 00. It has deffered tax assets in the amount of Rp. 5.962.031,00 and deffered tax liability in the amount of Rp. 4.681.250,00 as well as income tax payable in amount of Rp. 173.081.439,00.  In the account balance was displayed only one, because it was already offsetting before. The resulting differences was occured due to an increase of deffered tax assets in amount of Rp. 1.280.781,00.
Pengaruh Komitmen Manajemen dan Kapasitas Sumber Daya Manusia Terhadap Transparansi Laporan Keuangan di Pt. Hilon Felt Cabang Mojokerto Amin, Muhammad Shodiqul; Supriadi, Supriadi; Isnaini, Nurdiana Fitri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This research aims to know the influence of the commitment of the management capacity of human resources to the implementation of the transparency of financial reporting in the PT. Hilon Felt Mojokerto. Type of this research is quantitative research. The population in this study are all employees of the PT. Hilon Felt Mojokerto. Samples were taken using the technique of sampling as much as 36 total respondents. Engineering data collection using the questionnaire by means of distributed to respondents. Technique of data analysis in research using multiple linear regression analysis. Hypothesis testing using simultaneous test (test F) and partial test (test t) hypothesis testing using simultaneous test (test F) and partial test (test t) using SPSS program version 23.0. Research results based on the validity of the Test showed that the entire instrument of research is said to be valid and reliability. Based on results of test of hypothesis shows that simultaneously obtained significant levels of test results F = 0.000 < 0.05 (level of significant) and partially independent variables data obtained (commitment human resource capacity management) has the value of the significance result < 0.05  so that can be expressed the independent variable by partially and simultaneous effect on the transparency of financial statements. Based on the value of beta coefficient indicates the variable capacity of most influential human resources significantly to transparency of the financial report with the greatest value i.e. 4.14

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