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Yuni Rimawati
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infestasi@trunojoyo.ac.id
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Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 11, No 1 (2015): JUNI" : 8 Documents clear
MENGULIK PERAN AUDITOR INTERNAL DALAM MELAKUKAN DETEKSI DAN PENCEGAHAN FRAUD DI PERGURUAN TINGGI Gita Arasy Harwida
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1123

Abstract

This research was examining and digging the role SPI in two universities (state university and private university)in East Java Province in detecting and preventing fraud. Also, we would like to discover the possibility of role conflict for SPI member who plays two roles as an auditor as well as a lecturer. Another objective of this research is to propose a model of synergy between the SPI of the state university and the private university in order to play a meaningful role in detecting and preventing fraud in the higher education institution and to achieve the Good University Governance (GUG).The result shows that there are differences role play between SPI in the state university and the private university. The SPI in the private university has more powerful role because the hierarchy is also implemented consistently in the battle field, and also none of its SPI member plays double roles like SPI member in the state university. The fact also indicates that both SPI have strong commitment to detect as well as prevent the fraud in their institutions. However, the existence of SPI role is also be effected by the commitment of its Rector/Director in order to utilize SPI to achieve GUG.
PARADIGMA PENELITIAN KUALITATIF DALAM RISET AKUNTANSI: DARI IMAN MENUJU PRAKTIK Ari Kamayanti
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1119

Abstract

This article aims to explain that a qualitative method is not just a technique. More than that, it is a manifestation of belief or assumption of god, reality, self and sciene. Through linkages between assumptions, variousn research paradigm can be mapped. Qualitative research of course have difference assumption compared to quantitative approach. It should be realized by the researchers, tht the research method chosen was part of her/his responsibility as a human being in the building of civilization. Key words: research, civilization, assupmtion, paradigm, qualitative 
OPTIMALISASI LABA PERUSAHAAN MELALUI EFISIENSI BIAYA PRODUKSI M. Avifan Rusli; Rumanintya Lisaria Putri
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1124

Abstract

Up to now there is still a debate on environmental issues, which is caused by increased economic activity both in the number of industrial enterprises in operation, utilization of natural resources is increasing and the rate of exploitation led to an increase in the number and quality of the waste. Some people began to realize as a result of the disposal of waste into the environment, so we need to think about how waste can be processed and do not pollute the environment. At the Ngadiredjo sugar mill the waste that generated would be processed into products that have a high selling price. From the analysis of the researcher, the Ngadiredjo sugar mill waste submit the results to the Sumberlumbu as processing waste into compost. Proceeds from the sale of compost was not given to PG Ngadiredjo because Sumberlumbu unit is no longer the cooperation unit of PG Ngadiredjo. The results of percentage cost assessment, in 2013 had a cost increase of 4.24% compared to the year 2012, while in 2014 the cost increase to 20.75%. Comparison of the percentage increase in the company's profit PG Ngadiredjo in 2012 until 2014, by calculating other income resulting from the processing of waste is used as compost. Assessment results are affected by the increase in profit from the sale of compost in 2012 is 1.402% from the general profit, the 2013 is 2.92% of earnings, 2014 was 3.44% of the profit. If the revenue from compost combined, the percentage of profit increase of 3.57% from Rp 61.428.934.000, - be Rp63.614.647.000, -. 
ANALISIS PELAKSANAAN FUNGSI BENDAHARA PEMERINTAH DAERAH SEBAGAI PEMUNGUT PPN DAN PPh PASAL 22 DI PROVINSI SUMATERA BARAT (Studi Kasus pada CV LPM, distributor motor roda tiga) Charoline Cheisviyanny
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1120

Abstract

Abstract This research aimed to analyze the implementation of government treasurers’ role as the collectors of withholding tax (VAT and income tax 22). The object of the research was CV LPM, a distributor of tricycle motor in West Sumatera area, which often makes transactions with government. The research was a descriptive qualitative research which was held by analyzing the related documents and interviewing with finance and accounting division and marketing division. The result showed that there were some government treasurers which have not implemented their roles as the collectors of withholding tax. The constraints faced by the company were time constraint, administration constraint, and the problem of calculating the VAT base. It suggested : (1) for government treasurers, to implement their role strict to the rule, (2) for tax authority, to monitor the implementation of withholding system including the calculation of VAT base in vehicle trading, (3) for company, to understand the rule, and (4) for further research, to do the analysis from government and the procurement division’s point of view.
MINAT NASABAH MUSLIM DAN NON-MUSLIM MENYARANKAN ORANG LAIN MENJADI NASABAH BANK SYARIAH (Studi Kasus Bank Syariah di Denpasar, Bali) Rizal Yaya; H. Hilda
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1125

Abstract

The purpose of this study is to assessthe willingness of muslim and non-muslim customers to advise others to become the customers of Islamic bank. A hundred fifty customers from various religion background, participated in the survey undertaken in an Islamic bank in Denpasar. The descriptive statistics showsthat 55.33% of the respondents agreed or strongly agreed to advise others to become the customers of Islamic banks, 0.67% disagreed or strongly disagreed and 44% neither agreed nor disagreed. Among non-Muslim customers, 61.25% agreed or strongly agreed to advise Muslims to become the customers of Islamic banks and 32.50% agreed or strongly agreed to advise other non-Muslims to become the customers of Islamic bank. Statistically, there is no different perception in advising others to become the customers of Islamic banks,between Muslim and non-Muslim respondents. Separate interviews with some Muslims and non-Muslims customers suggested that the universality of Islamic bank mechanism and their convenience in dealing with the Islamic bank were reasons to advise Muslim and non-Muslim to become the customers of Islamic bank.These findings refuse the claim of Satyagraha Movement promoted by an academician, Wedakarna, that Islamic bank is not suitable for Hindu people who are majority in Bali.
HUBUNGAN PAD, BELANJA MODAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH DI NUSA TENGGARA BARAT Eka Sintala Dewi Anjani; A. Akram; Lilik Handajani
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1121

Abstract

Abstract This research aims to assess the relations between Local Own-source Revenue, capital expenditure and financial performance of the Local Government of West Nusa Tenggara Province, using Partial least square analysis. The assessment were undertaken to the local government of West Nusa Tenggara and 10 districts and cities within Nusa Tenggara region using secondary data including annual financial report of West Nusa Tenggara Government from 2009 to 2013.  The results showed that a effect Local Own-source Revenue on Regional Financial Performance as measured by the ratio of Independence. The study also generate Local Own-source Revenue effect on capital expenditure, and  a effect on capital expenditures on financial performance area. Further, the results show that capital expenditure would mediate relation between local own revenue and regional financial performance. The implication of this research is that it can be used as a reference to making decision relating to regional revenue management specifically for management of  local own-source revenue used for capital expenditure that is directly relating to public services.
PENGARUH PARTISIPASI ANGGARAN, PEMAHAMAN PENYUSUN RENCANA KERJA ANGGARAN (RKA) DAN ASIMETRI INFORMASI TERHADAP EFEKTIFITAS ANGGARAN SKPD DI PEMERINTAH KOTA MATARAM Sri Handayati; Prayitno Basuki; Sri PancaWati
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1126

Abstract

This research has goal to examine and to find empirical evidence related to impact of budget participation, the understanding of RKA compiler and information asymmetry to budgeting affectiveness of Work Unit of Local Government (SKPD) in Mataram Municipal. The research used multiple linier regression analysis and involved 114 respondents from 36 SKPD who involved in this research. The result of the research shows that budget participation, the understanding of RKA compiler and information asymmetry has positive influence to budgeting effectiveness of SKPD. The understanding of RKA compiler, partially, has positive influence on budget effectiveness of SKPD budget, while budget participation and information asymmetry have not influence the budget effectiveness of SKPD. This research can support information to local government to evaluate and monitor to budgeting framing process.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, PERILAKU TIDAK ETIS DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN LOMBOK TIMUR Deni Ahriati; Prayitno Basuki; Erna Widiastuty
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1122

Abstract

This study examined to determine whether of internal control systems, information asymmetry, unethical behavior and the suitability of compensation to the tendency of accounting fraud in East Lombok District Government. Tests performed on 12 SKPD in East Lombok District Government.This study used  questionnaires with respondents comprising of heads of departements/agency, chip financial officer and financial staff totaling 73 people. The result showed that The internal control system not affect the tendency of accounting fraud. Information asymmetry not affect the tendency of accounting fraud. Unethical behavior positively affect the tendency of accounting fraud. Sutability compensation not effect the tendency of accounting fraud. 

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