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Valid Jurnal Ilmiah
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
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Articles 12 Documents
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Search results for , issue "Vol 13 No 4 (2016)" : 12 Documents clear
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN Prayitno Basuki; Endar Pituriningsih; Ahmad Rifa'i
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study are: 1) to examine the effect of human resources capacity to the timeliness of financial reporting, 2) to examine the effect of internal control in accounting to the timeliness of financial reporting, and 3) to examine the effect of information technology utilization to the timeliness of financial reporting. The population of this study is Satuan Kerja Perangkat Daerah (SKPD) on Local Government in Mataram totalled 36 SKPD consisting of the Department, Board, Office, and Inspectorat. Respondents in this study are the official financial administration and accounting staff who make the financial reporting on SKPD, which amounted to 72 (36 SKPD x 2), and of these, questionnaires were returned and can be processed by 60 questionnaires. Inferential statistical analysis techniques used are multiple regression analysis techniques, by F-test and t-test. The result showed that: human resources capacity (X1) effects to the timeliness of financial reporting (Y) (studies on SKPD in Mataram), internal control in accounting (X2) does not affect to the timeliness of financial reporting (Y) (studies on SKPD in Mataram), and information technology utilization (X3) affects to the timeliness of financial reporting (Y) (studies on SKPD in Mataram)
PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP DENPASAR BARAT Nyoman Sentosa Hardika; Ni Luh Putu Ratih Sri Rahayu
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

One way to disburse tax arrears was with the activities of tax collection. Tax collection aims to make the Taxpayer pay off the tax debts. It is due to the activity of tax collection has forceful law power. Activity of tax collection carried out by the Tax Confiscator. This studyaimed to determine the effect of tax collection by the letter of reprimand, forced letter, and a warrant for the seizure of the disbursement of tax arrears. This study uses multiple regression analysis. The aims of the study are to determine the effect of active collection action against liquefaction tax arrears in KPP Denpasar Barat. The result of this study showed that simultaneous, active collection action significantly influence the disbursement of tax arrears. While partially, a letter of reprimand and forced letter and warrant significant influence in the seizure did not significantly affect the disbursement of tax arrears. Active collection action with a letter of reprimand, forced letter, and the seizure warrants are factors that determine the level of disbursement of tax arrears
PENINGKATAN PERANAN NEGARA DALAM SISTEM PEREKONOMIAN INDONESIA Fathurrahman Fathurrahman
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Economic system in the world can be grouped into three namely the capitalist economic system, socialist economic system and a mixed economic system. The capitalist economic system provides sizeable opportunity and freedom to individual economic actors to engage in bestinterests of the individual, including factors of production and resources. While the socialist economic system does not provide / restrict the freedom of individuals to production factors and resources; and a system of remuneration based on the role and functioning of society / social. The development of the current economic system, each system is difficult to apply in a pure, it is happening is a situation where the influence of other systems can not be avoided. So that the capitalist system which applied a country there are various issues socialist and the socialist system there are elements of capitalism. Berdasarkan these differences, the Indonesian economic system is known as a mixed system, where in the organization of the economic system that is applied are combined elements of capitalist and socialist. Indonesia Economic System that is known as Pancasila Economic Openness has been up and running with a variety of results that have been achieved. The system is extremely necessary to be improved in order to realize what dharapkan nation of Indonesia as defined in the preamble of the Constitution 45, described in chapter-fasalnya and additional amendments. Indonesia's economic system is geared to the realization of a just and prosperous society in accordance preamble 45 elaborated on the provisions contained in the articles, namely 33, 23, 27, and 34 Constitution 45
PERANAN PENGENDALIAN INTERNAL DALAM MENGANTISIPASI KECENDERUNGAN KECURANGAN PENGELOLAAN KEUANGAN DESA Rusli Amrul; Herawati Khotmi
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

In this research, wanted to know the role of internal control in anticipation of the tendency of the financial fraud in 14 villages in the Kecamatan Gerung of Kabupaten Lombok Barat terms of Environmental Control, Risk Control, Control Activities, Information and communication and monitoring. The research method used descriptive qualitative method. Source data from this study are primary data. Place of research conducted in several villages in the district Gerung the Village Banyu Urip, Dasan Geres, Babussalam, Dasan Tapen, Beleke, Kebun Ayu, Gapuk, Suka Makmur, Tepos, South Gerung, North Gerung, Mesanggok, Giri Tembesi and Taman Ayu. The technique of collecting data through interviews and questionnaire. The analysis technique used in this study includes various phases that start share questionnaire, collect, categorize answers, perform final scoring and classify the achievements of respondents. From research conducted inferential control environment reached 77.50%, which means achievement role in internal control, risk control reached 91.67% categorized as very instrumental in internal control, Control activities to the achievement of 59.46 categorized quite a role in internal control, information and communication have a 92.67% performance categorized as very instrumental in internal control, performance monitoring has 78.29% categorized role in internal control and together the five components has 78% outcomes, 29% is the category has a role in internal control. And suggested that there should be standards of ethics and behaviour, there is an internal examiner, there is segregation of duties and responsibilities and there is a safe place to store money is to avoid financial abuse villages
ALTERNATIF PEMBIAYAAN BARANG MODAL DENGAN LEASING Istiarto Istiarto; I Made Sudana
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Leasing is one of the ways used by companies to obtain funding at a cost which is relatively cheaper and easier. Financing by means of leasing has gained a lot of advantages that bring the company can maximize profits. Type leasing for lease to need capital goods used by the main feature of a capital lease/option rights for their special lease. The main characteristic of the lease capital lease types is the right option for lease to choose whether to give earlier capital goods at a cheaper price or do not buy at the end of the lease. Financing by means of leasing listed for lease financial position are reported as a fixed asset lease and lease obligation is the present value of the minimum lease payments in the future by showing a number of requirements, such as lease payments, interest rates, lease period and the estimated residual value
PENGARUH TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP PROFITABILITAS DAN DAMPAKNYA TERHADAP ZAKAT PERUSAHAAN Titiek Herwanti; Muhammad Irwan; Nur Fitriyah
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The objective of this study is to examine the influence of the level of Islamic Social Reporting (ISR) disclosure to the profitability and its impact on the amount of zakat must be paid by the Islamic banking companies in Indonesia. This study uses documentary studies with associative research’s type. Samples using purposive sampling method and was elected eight Islamic Banks in Indonesia. The observation period from 2009 until 2013 with a lag time t+1. Data were analyzed by using Partial Least Square (PLS) with Smart PLS program. The collection of data derived from secondary data, financial statements and annual reports published by Bank Indonesia website and the website of each Islamic Banks. The results show that the Islamic Social Reporting level of disclosure has a significant and positive influence to the profitability of the Islamic banking company who reflected by return on assets ratio (ROA) and return on equity ratio (ROE). The profitability of the Islamic banking company has a significant and positive influence on the number of zakat companies to be paid by the Islamic Banks in Indonesia
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Putu Mutiari; I Ketut Parnata; AA Putri Suardani
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study is to know the influence of fraud triangle perspective that developed to financial statement fraud. This study used three independent variables, financial stability that measured by change in total assets ratio (ACHANGE), ineffective monitoring measured by independent commissioner ratio (IND), change in auditors (AUDCHANGE) measured by dummy variable. Financial statement fraud that measured by discretionary accruals. The population in this research is banking company that listed in Indonesia Stock Exchange during the period 2013-2015. Based on criteria of sampling, gets 35 banking companies as observation unit. The type of data used are secondary data, in the form of annual reports of banking companies listed on Indonesia Stock Exchange during the period 2013-2015. Based on t-test in this study shows that the t-value of financial stability pressure is -3.778 with significance of 0.000, t-value of ineffective monitoring is -0.498 with significance of 0.619, tvalue of change in auditors is -0.671 with significance of 0.504
IMPLEMENTASI STANDAR KINERJA PELAYANAN MINIMAL BIDANG ADMINISTRASI & MANAJEMEN KHUSUSNYA MELALUI INDIKATOR PELATIHAN KARYAWAN Triana Lidona Aprilani; Muhsin Muhsin
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The implementation of quality health services each hospital needs to develop minimum service standards (SPM). The purpose of this study was to determine the factors inhibiting and support that affect the achievement of the SPM field of Administration and Management in particular indicators of employee training. This study uses qualitative data analysis. Results of this study of the inhibiting factors in the achievement indicators SPM field of education and training is a workforce that is less, funding is not according to standards, a policy that does not exist, infrastructure is inadequate, management training that has not gone well, while the supporting factors are in an organization that has been accommodated in Local Regulation and the Regent, resource persons from the hospital, the hospital already BLUDs status and socialization forum has been facilitated. Suggestions for this research is to increase the amount of energy, create special policies on education and training in accordance with SPM, additional facilities and infrastructure, improvement of management training, socialization and coordination improved
FAKTOR FAKTOR YANG MENENTUKAN KEPUASAN KONSUMEN PDAM DI KOTA SELONG KABUPATEN LOMBOK TIMUR PROVINSI NUSA TENGGARA BARAT Sahrul Ihsan
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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This study aims to identify the factors that determine customer satisfaction PDAM Kota Selong East Lombok NTB and to analyze and determine which factors are a priority consideration in order to improve the performance of PDAM Kota Selong. The results showed that (1). There are ten dimensions of service quality, namely: Reliability, responsibility, competence, access, courtesy, communication, credibility, security, understanding, and tangibles. (2). Implementation of all the dimensions that build service quality PDAM Kota Selong East Lombok district generally has not met the expectations of consumers, that is new to meet the expectations of consumers in the range of 49.41% to 69.09%. (3). Based on factor analysis obtained four factors that priority decisions in an effort to improve customer satisfaction. Factor 1, includes the dimensions of responsibility, reliability and access. Factor 2, covering the dimensions of courtesy and communication. Factor 3 includes dimension credibility and understanding. Factor 4, includes the dimensions of the security dimension. (4). There are several items to consider East Lombok Water in each dimension in order to improve customer satisfaction. Items for reliability include the fulfilment of the promise and the smooth working system. Responsibility includes the will, the desire and readiness of employees in carrying out the task to assist consumers in meeting their needs
THE INFLUENCE OF THE COMPANY SIZE, PROFITABILITY, AND OPERATIONS COMPLEXITY OF A COMPANY TOWARDS AUDIT REPORT LAG ON BANK PERKREDITAN RAKYAT (BPR) IN BALI PERIOD 2012-2015 Si Luh Putu Indrayani; Ida Bagus Anom Yasa
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Audit report lag is defined as the completion time range of the audit of the financial statements in which are measured based on the number of days required to obtain an independent auditor's report, since the closing date of the financial year toward the date of independent auditor publication. The research aims to examine the impact of independent variables of company size, profitability, and company's operations complexity either partially or simultaneously toward dependent variable audit report lag. The population in this research are BPR companies in Bali listed in the OJK year 2012 to 2015. Purposive sampling method uses as a method to select the sample, based on defined criteria it produced a sample obtain of 197 observation units. The data used is secondary data derived from audited non-participant observatory Methode annual financial report. Data analysis uses on this research is the SPSS application program of multiple linear regression analysis. The results of this research show partially testing that the size and complexity of the company's operations variables have no effect on audit report lag, while the profitability has influenced towards audit report lag. The simultaneous testing concludes variable that size, profitability, and the complexity of the company's operations has influence toward audit report lag of 3,36% and the rest influenced by other variables outside the research model

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