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INDONESIA
Aktiva : Jurnal Akuntansi dan Investasi
Published by Universitas Madura
ISSN : 25027379     EISSN : 25494090     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.
Arjuna Subject : -
Articles 120 Documents
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IMPLEMENTASI KEBIJAKAN PENGGUNAAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU (DBHCHT) DI KABUPATEN PAMEKASAN Fitriyah, Meliana
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.973 KB) | DOI: 10.35835/aktiva.v2i1.168

Abstract

These research purposes are for knowing and understanding about how the implementation of utilizing of excising funds policies from tobacco products on Pamekasan in the year 2008 until 2013 and the effectiveness level of excising funds from tobacco products in Pamekasan. This research is including on quantitative description research category which describe about the implementation of utilizing of excising funds policies from tobacco products on Pamekasan in the year 2008 until 2013 and the effectiveness level of excising funds from tobacco products on Pamekasan in the year 2008 until 2013 by using effectiveness analysis approach which compare between budget and budget realization. Data analysis which used is in percentage form. The magnitude of the percentage is calculated by comparing budget realization and budget allocation. From data processing result known that the implementation of utilizing of excising funds policies from tobacco products on Pamekasan in the year 2008 until 2013 is appropriate with the rule of utilizing of excising funds from tobacco that exists, from finance ministry and the governor of East Java. Also found that the effectiveness level in the year 2008 is 80.76%. In the year 2009 is 74.19%. In the year 2010 is 43.86%. Whereas in the year 2011 decreased to 40.23%. So in the year 2012 rose to 86.08%, and in the year 2013 is 76.45%. From data analysis can be concluded that the excising funds from tobacco products in Pamekasan through economic administration of region secretary of Pamekasan as the secretary of excising funds from tobacco products in Pamekasan is not reached the effectiveness from 2008 until 2013.
FAKTOR-FAKTOR KESULITAN PENGISIAN SPT MASA DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK DI KECAMATAN PAMEKASAN Aina, Muslimatul
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.813 KB) | DOI: 10.35835/aktiva.v2i2.278

Abstract

The purpose of this study is to determine the influence of factors difficulty charging tax return on taxpayer compliance in the District Pamekasan. Determination of the number of samples of the taxpayer population in the District Pamekasan with a level of error of 10% as many as 94 taxpayers. The analysis method used is multiple linear regression analysis. Result of hypothesis test by using t test, it is known that variable of instruction of filling SPT Masa (X2) and applicable tax regulation (X4) have significant effect to taxpayer compliance (Y). Where the t count value of instruction variable of SPT Masa (2,897) and applicable tax regulation (1,800) is bigger than ttable value with α 0,05 (1,6612). That the guidance factor of filling SPT Masa has the most dominant effect on taxpayer compliance in Kecamatan Pamekasan. There is another factor of 66,2% which can influence taxpayer compliance, that is tax inspection factor.
PENGARUH PENGUKURAN RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE, DAN ECONOMIC VALUE ADDED TERHADAP MARKET VALUE ADDED Mizan, Enniyatul
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.202 KB) | DOI: 10.35835/aktiva.v3i1.430

Abstract

The purpose of this study is to determine whether each change in value of return on assets, return on equity, earnings per share, and economic value added will be followed by a pattern of changes in the value of the market value added. This research is a type of quantitative descriptive research with statistical tests. The population used by the researcher is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2013-2015 as many as 131 companies. The technique used in determining the sample of this study is purposive sampling. The data analysis technique used in this study is multiple linear regression analysis because to find out whether there is a significant influence between the independent variables on the dependent variable with the help of SPSS for windows version 21. Test results show that return on assets, return on equity and earnings per share no significant effect on market value added, while economic value added significant effect on market value added. While based on the F test it can be concluded that the independent variables namely return on assets, return on equity, earnings per share and economic value added affect simultaneously on the market value added. This shows that the independent variables are jointly able to explain the dependent variable.
PENGARUH FAKTOR FUNDAMENTAL DAN TEKNIKAL PENYALURAN KREDIT MODAL KERJA (Studi Empiris Bank Konvensional yang Terdapat Di BEI) Putri, Rissa Suseno; Sutrisno, Sutrisno
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.314 KB) | DOI: 10.35835/aktiva.v3i2.462

Abstract

This study aims to determine the determinants of working capital loan distribution. Factors suspected of having an effect on distribution of working capital loan are fundamental factors consist of capital as measured by the Capital Adequacy ratio (CAR), credit risk measured by Non Performing Loans (NPL), liquidity risk measured by the Loan To Deposit Ratio (LDR), operating risk as measured by Operational Expenses on Operating Income ratio (BOPO), while technical factors consist of interest rates and inflation. While distribution of working capital loans are measured by the natural logarithm of the amount of working capital loans. The research population is banks listed on the Stock Exchange during 2014-2017 with a sample of 20 banks taken using the purposive sampling method. The analytical method used in this study is multiple linear regression. The results of this study indicate that Capital Adequacy ratio, Loan To Deposit Ratio, and Operational Expenses on Operating Income ratio have a negative and significant effect on working capital loan, Non Performing Loans has a positive and significant effect on working capital loan, while interest rates and inflation have no effect on working capital loan.
ANALISIS STANDAR OPERASIONAL PROSEDUR PEMBERIAN KREDIT PADA ANGGOTA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) BHINNEKA KARYA PAMEKASAN Siti Salama Amar
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.994 KB) | DOI: 10.35835/aktiva.v1i2.137

Abstract

Giving credit is a cooperative effort of the most fundamental so that cooperatives need to provide an assessment of the customers who apply for credit loans, with an element of risk and uncertainty this causes is required a credit security. Standard Operating Procedure includes lending a Cooperative Credit Public Policy (CTP) of the cooperative, which among other things contains Precautionary Principle, Organizations and Credit Management, Credit Approval Policy, Development and Supervision, Management of Non Performing Loans. The focus of research into the main study, namely: how Standard Operating Procedure crediting at KPRI Member Bhineka Pamekasan work is already in line with Law No. 96 / Kep / M.KUKM / IX / 2004 Article 15. This study uses a qualitative approach with descriptive, the sample in this study was a sample intended or purposive sampling with the following criteria: (1) member who regularly deposit mandatory dues and principal, (2) members who are doing principal loan during the study period. The results of this study indicate that the lending procedures in KPRI Diversity Works Pamekasan are in accordance with Standard Operating Procedures established by KPRI Unity Works Pamekasan. But to guarantee such loans BPKB in KPRI Diversity work is not obliging as collateral. SOP should in KPRI Diversity work is to follow the SOP issued by Menperindangkop 2004.
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISME PROFESIONAL Subhan, Subhan
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.828 KB) | DOI: 10.35835/aktiva.v1i2.142

Abstract

Regional inspectorate has the task of conducting the general supervision of the local government and other duties assigned by the head of the region, so that the inspectorate duties equal to the internal auditor. This study aims to determine the effect of education, training and experience of the professional skepticism in Sampang District Inspectorate. The independent variables in this study is the level of education, training and experience. The dependent variable in this study is the professional skepticism. The data in this study are primary data obtained from questionnaires circulated to all auditors Inspectorate Sampang. The population in this study are all Inspectorate staff Sampang amounted to 46 employees. Determination of the sample using purposive sampling techniques. The model used in this study using a model of linear regersi beganda. The results showed the level of education, training and experience simultaneously significant effect on professional skepticism in Sampang District Inspectorate. Partially, education and training did not significantly influence the professional skepticism in Sampang District Inspectorate.
KUALITAS HASIL PEMERIKSAAN DAN VARIABEL-VARIABEL YANG MEMPENGARUHI Subhan, Subhan
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.065 KB) | DOI: 10.35835/aktiva.v1i1.147

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh auditor Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Model analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda, analisis ini didasarkan pada data dari 98 responden yang penelitiannya melalui kuesioner.Hasil penelitian menunjukkan latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik secara simultan berpengaruh signifikan terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Secara parsial, pendidikan dan pelatihan berkelanjutan dan obyektifitas yang tidak berpengaruh secara signifikan terhadap kualitas hasil pemeriksaan, tetapi yang memiliki pengaruh terbesar terhadap kualitas hasil pemeriksaan adalah kecermatan profesi
PENGARUH MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS SETELAH KONVERGENSI SAK IFRS PADA PERUSAHAAN MANUFAKTUR Ustman, Ustman
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.061 KB) | DOI: 10.35835/aktiva.v2i1.152

Abstract

The earnings information helps the owner or other party in estimating the profit power to estimate the risks in investment and credit. Profits are also used as a tool to measure the performance of the company's management over a period of time which is generally the concern of certain parties in assessing performance in management accountability in the management of resources entrusted to them, and can be used to predict future prospects. The existence of these reasons will encourage the emergence of earnings management practices.Companies that make earnings management will reveal less information in the financial statements to make their actions less easily detected, especially for information on the cost of equity capital. This study aims to determine the effect of earnings management on the cost of equity capital after the convergence of IFRS SAK. The measurement of earnings management used in this study is earnings management proxied by Discretionary Accruals, with modified jones model and cost of equity capital proxied by Ohlson model. The method of analysis used is multiple regression by mengguanakan secondary data. The research sample consisted of 30 manufacturing companies listed in BEI year 2013-2015 by using purposive sampling technique. The results prove that earnings management has no significant effect on the cost of equity capital after the convergence of IFRS SAK.
PERLAKUAN AKUNTANSI REVALUASI AKTIVA TETAP SERTA DAMPAKNYA TERHADAP LAPORAN KEUANGAN (Studi Kasus pada PKP-RI Kabupaten Pamekasan) Subhan, Subhan; Djasmiko, Moh Ratno
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.744 KB) | DOI: 10.35835/aktiva.v2i2.247

Abstract

The historical implementation of cost will result in the value of fixed assets presented in the balance sheet does not reflect actual value due to a decline in real value due to a decline in the value of the rupiah against foreign currencies. In dealing with it, the company can apply policy on revaluation of fixed assets. This study aims to determine the accounting treatment of revaluation of fixed assets and its impact on the financial statements at PKP-RI Pamekasan district. This study use quantitative data in the form of financial statements consisting of balance sheet in 2014-2015 obtained from PKP-RI Pamekasan district. The analytical model used by categorizing and combining data on accounting treatment of revaluation of fixed assets (and analyzing the impact to financial statements). The result of the research shows that asset revaluation influence to financial report of PKP-RI of Pamekasan Regency that is on balance sheet, on the remaining asset, business asset increases because asset value keeps increasing while accumulated depreciation value decreases due to the abolished accumulation of declining fixed asset. On the liabilities side there is an increase due to the emergence of new accounts on the revaluation increment of fixed assets in equity.
PENGARUH EFEKTIVITAS KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2014-2016) Alfian, Nurul; Suryansyah, AH
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.6 KB) | DOI: 10.35835/aktiva.v2i2.281

Abstract

One of the qualitative characteristics of accounting information is reliability. The way to maintain the reliability of the financial statements is to use audit services on financial statements. The auditor as the party responsible for reporting financial information must have adequate competence, uphold independence and professional and ethical behavior so that the result of his work can be trusted its relevance and reliability. The objective of this study is to analyze the influence of audit committee, company size, and leverage on the choice of external auditor. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This study used big four and nonbig four auditor clasification as a proxy of audit quality that will be chosen by the company. The sample was determined by the method of purposive sampling to obtain a sample of 32 companies. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that auditee commitee, Company size, had a significant positiff effect on the choice of external auditor. Instead leverage had not influence on the choice of external auditor.

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