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Kab. mojokerto,
Jawa timur
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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SDM SEBAGAI DETERMINAN PENGUKURAN EFISIENSI PUSKESMAS (STUDI PADA PUSKESMAS DI KABUPATEN BANTUL, YOGYAKARTA) Widodo, Sri; sari, ratna purnama
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.
PENGARUH JANGKA WAKTU PINJAMAN, PERINGKAT KREDIT DAN TUJUAN PINJAMAN TERHADAP KEPUTUSAN PEMBIAYAAN DENGAN INTERVENING JUMLAH PINJAMAN Ilmiddaviq, Muhammad Bahril
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.
IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) ATAS SUBSIDI LIQUEFIED PETROLEUM GAS (LPG) Hariyani, Dwi; Orbaningsih, Dwi; Farhan, Djuni
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

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 Wicaksono, Satria Budi; Haryadi, Bambang; Lisa, Oyong
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 FREE CASH FLOW DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG DENGAN PEMODERASI RISIKO BISNIS ainiyah, nur; Nugroho, Tatas Ridho
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
Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur Hari Setiono
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

Local tax is a compulsory contribution owed by an individual or an entity to finance local government administration and development. Local Levy is one of the Original Revenue as a source of financing the implementation of government and regional development, to improve and state the welfare of the community. The original revenues of the regions are all receipts obtained by the region from sources within its own territory which are levied according to the local regulations in accordance with the prevailing laws and regulations. This research is a quantitative descriptive type that aims to describe the data of research in the form of numbers by way of describing it to know the contribution of local taxes and levies to local revenue originated in PERDA APBD East Java Province from 2013 until 2016. Research is described in the form table to find out how much the percentage of local tax contribution and levy to PAD. The results of the year 2013-2016 average local taxes contribute 83.49% and local levies contribute 0.98%. The highest tax contribution is 2015 of 85.24% and the highest levy contribution is in 2013 at 1.33%
Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Pada Bank Go-Publik di Bursa Efek Indonesia (BEI) Tahun 2014-2016 Tatas Ridho Nugroho
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

Bank soundness is the result of the assessment of various aspects that affect the condition or performance of a bank through the assessment of factors such as Capital, Asset Quality, Management, Earning, and Liquidity Sensitivity to Market Risk. The purpose of this study is to determine the effect of bank soundness on earnings growth in bank Go - Public In Indonesia Stock Exchange (BEI) Year 2014-2016. The research method used in this research was multiple linier regression analysis method. The type of data used in this study was quantitative and the data source used included in the secondary data. The variables that become the object of this research are Capital Adequancy Ratio (CAR), Operational Efficiency (BOPO), Loan to Deposit Ratio (LDR), Interest Risk Ratio (IRR), and Profit Growth (Y). Analytical technique used to analyze the data that formed the numbers compared to one another then analyzed by used multiple linear regression test statistic. Simultaneously CAR (X1), BOPO (X2), LDR (X3) and IRR (X4) variables have an effect on profit growth with p value 0.000, partially CAR, LDR and IRR variables significantly influence profit growth, while BOPO partially does not give effect. The magnitude of the effect of independent variables on profit growth (Y) of 0.926 or 92.6% while the rest of 7.4% influenced by other variables not included in this study. Among the 4 independent variables, namely CAR (X1), BOPO (X2), LDR (X3) and IRR (X4), which dominantly influence the dependent variable of profit growth are CAR (X1) variables.
Evaluasi Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Dana Bantuan Operasional Sekolah (BOS) di SMA PGRI PURI Kabupaten Mojokerto Cici Larasati Herliana
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

School Operational Assistance funds(BOS) is a government program that is basically provide funding for non-personnel operating costs for primary education units as implementers of compulsory education programs. The BOS program is expected to be managed according to the principles of School Based Management (SBM). Therefore, in the management of BOS funds, schools are required to develop fund management professionally, transparently and accountably The purpose of this study is to evaluate the accounting information system for BOS funds. The object of this research is Pgri Puri Senior High School. Testing is done by evaluating the accounting information system on the organizational structure, documents, internal control systems andthe reports produced. This study uses descriptive qualitative analysis method, which describes thoroughly the implementation of the accounting of the information system applied in Pgri Puri Senior High School and compared with theories related to accounting information systems, so that the desired results of this study are obtained. The results of this study indicate that the accounting information system, especially the income system, cash receipts and cash outlay, runs effectively. This can be seen from the organizational structure that is according to the characteristics of the school, sufficient and well-designed documents, an internal control system and sufficient reports,althoughthe flowchart design has not yet been established in the accounting information system.
Analisis Faktor - Faktor Yang Mempengaruhi Non Performing Loan (NPL) Kredit Pada Bank Umum di Indonesia (Studi Pada Bank Umum Yang Terdaftar di Bei Periode 2016 - 2017) Menik Agustiningtyas
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Banks generally in carrying out their operations to obtain business results are always faced with a risk. One of the risks experienced by a Bank is the ratio of non-performing loans or what is called Non NPL. Based on Bank Indonesia regulations, banks have a potentially dangerous if the bank has an NPL ratio of more than 5%. This study aims to analyze the influence of Inflation, CAR, NIM, and BOPO on NPLs in Commercial Banks in Indonesia for the 2016-2017 period. This research was conducted using quantitative methods. The data used in this study are financial statements of 20 commercial banks in 2016-2017 on the official Indonesian Stock Exchange (IDX) website, this study uses multiple linear regression analysis as a data analysis tool. From the results of partial analysis of Inflation 0.300 ≥ 0.05 and NIM 0.190 ≥ 0.05, which means that there is no significant effect on Non-Performing Loans (NPL), while CAR 0.007 ≤ 0.05, but the T value is -2.879 which means that it is influential but not significant to NPL and BOPO 0.035 ≤ 0.05 has a significant influence on NPL. While simultaneously showing that Inflation, CAR, NIM and BOPO have a significant influence on NPLs of 53.1%.Keywords: Non Performing Loans (NPL), Inflation, Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operational Income Operating Costs (BOPO)

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