Articles
10 Documents
Search results for
, issue
"Vol 17, No 1 (2021): JUNI"
:
10 Documents
clear
<![CDATA[Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital ]]>
<![CDATA[Dyna Rachmawati]]>;
<![CDATA[Anjelina Anjelina]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.10294
<![CDATA[Management accounting practice (MAP) is a management accounting method used to improve company performance. Previous studies have examined the impact of MAP implementation on the performance of conventional small and medium enterprises (SMEs). However, studies on the implementation of MAP in digital start-up business companies or digital SMEs are still limited. Therefore, the MAP implemented by this digital start-up business is differ from conventional SMEs. This study examines the impact of MAP implementation on the performance of digital business startups. The research data collection method is a survey by sending a questionnaire in the form of google form. The questionnaire is distributed to the digital start-up business community on social media telegram and center of entrepreneur acceleration of Faculty of Entrepreneurship. Respondents who filled out and returned the questionnaire are 56 digital business startups in Indonesia. Testing data using multiple regression analysis. The test results prove that (1) overall MAP and contemporary MAP have a positive impact on the performance of digital start-up businesses; while (2) traditional MAP has no impact on the performance of digital start-up businesses. This indicates that digital start-up businesses use contemporary MAP to improve customer value. Praktik akuntansi manajemen (PAM) adalah metode akuntansi manajemen yang digunakan untuk meningkatkan kinerja perusahaan. Penelitian-penelitian terdahulu telah menguji dampak implementasi PAM terhadap kinerja perusahaan dan usaha kecil menengah (UKM) konvensional. Namun demikian studi mengenai implementasi PAM pada perusahaan startup business digital atau UKM digital masih terbatas. Digitalisasinya dapat dalam bentuk produksi dan produk, atau proses keuangannya, atau proses penjualannya. Oleh karena itu, PAM yang diimplementasikan oleh startup business digital ini berbeda dengan UKM konvensional. Penelitian ini menguji dampak implementasi PAM terhadap kinerja startup business digital. Metode pengumpulan data penelitian adalah survei dengan mengirimkan kuesioner dalam bentuk google form. Kuesioner disebarkan pada komunitas pelaku startup business digital pada media sosial telegram dan pusat akselerasi pengusaha Fakultas Kewirausahaan. Responden yang mengisi dan mengembalikan kuesioner sebanyak 56 startup business digital di Indonesia. Pengujian data menggunakan analisis regresi majemuk. Hasil pengujian membuktikan bahwa (1) PAM secara keseluruhan dan PAM kontemporer berpengaruh positif terhadap kinerja startup business digital; sedangkan (2) PAM tradisional tidak berpengaruh terhadap kinerja startup business digital. Ini mengindikasikan bahwa startup business digital]]>
<![CDATA[Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat ]]>
<![CDATA[Habi Bullah]]>;
<![CDATA[Yuni Rimawati]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.10027
<![CDATA[The problem of salt farmers in Madura, known as the Salt Island, is very complex. Starting from the high level of poverty, the quality of production, and the low price of salt to a serious threat to the sustainability of salt farmers. The purpose of this study is to analyze the growth of the people's salt farming business with the geomembrane method compared to traditional methods to describe the impact of innovation on business sustainability and to explore the sustainability of the people's salt farming business from the perspective of internal stakeholders based on stakeholder theory. This research uses a case study approach configurative ideographic studies as a research method. The results of the study found that the business growth rate using geomembrane was more profitable than using traditional methods, but only part of the farmers' land used geomembrane. People's salt farming business still have difficulty accessing People's Business Credit so that some still depend on receivables from traders/middlemen. Only a small part of the salt produced by the people's salt farming is purchased by PT Garam for quality reasons. With all the challenges, from the perspective of the actors, the people's salt business is still considered more profitable than other agricultural businesses. Permasalahan petani garam di Madura yang dikenal dengan sebutan Pulau Garam sangat kompleks. Mulai dari tingginya tingkat kemiskinan, kualitas produksi, dan rendahnya harga garam menjadi sebuah ancaman serius bagi keberlanjutan petani garam Tujuan penelitian ini menganalisis pertumbuhan usaha tambak garam rakyat metode geomembran dibandingkan dengan metode tradisional untuk menggambarkan dampak inovasi terhadap keberlangsungan usaha dan mengekplorasi keberlanjutan usaha tambak garam rakyat dari sudut pandang internal stakeholders (pelaku usaha) berdasarkan teori stakeholders. Penelitian menggunakan pendekatan studi kasus configurative ideographic studies sebagai metode penelitian. Hasil penelitian menemukan bahwa tingkat petumbuhan usaha menggunakan geomembran lebih menguntungkan dibandingkan dengan menggunakan metode tradisional, tetapi hanya sebagian lahan petani yang menggunakan geomembran. Pengusaha tambak garam rakyat masih kesulitan mengakses KUR (Kredit Usaha Rakyat) sehingga sebagian masih tergantung pada hutang piutang dengan pedagang/tengkulak. Garam yang dihasilkan oleh tambak garam rakyat hanya sebagian kecil saja yang dibeli oleh PT Garam karena alasan kualitas. Dengan segala tantangannya, berdasarkan sudut pandang pelaku, usaha garam rakyat masih dianggap lebih mengutungkan dibandingkan usaha pertanian yang lain.]]>
<![CDATA[Peran Workplace Sprituality terhadap Service Quality dengan Kepuasan dan Komitmen Sebagai Variabel Intervening ]]>
<![CDATA[Waode Maratun Shaleha]]>;
<![CDATA[Riez Kifli Kolewora]]>;
<![CDATA[Nur Azizah Rasudu]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.9840
<![CDATA[This research is a correlation study, to analyze the relation influence of Islamic values on employee job satisfaction. Analyze job satisfaction on affective commitment and analyze affective commitment to service quality. The design used in this study is hypothesis testing which aims to explain the characteristics of certain influences or differences between groups of two or more factors in one situation. The total population in this study was 4,611 employees. The sample in this study amounted to 210 respondents. The sampling technique in this study is convenience sampling with the analytical tool used is SEM. This research found that Islamic physical value attributes and Islamic nonphysical value attributes do not have a positive influence on job satisfaction. Islamic beliefs and Islamic practice have a positive influence on job satisfaction. Job satisfaction has a positive effect on affective commitment and affective commitment has a positive effect on service quality. Penelitian ini merupakan penelitian deskriptif, untuk menganalisis pengaruh nilai-nilai Islam dan religiusitas terhadap kepuasan kerja karyawan. Menganalisis kepuasan kerja atas afektif komintmen dan menganalisis afektif komitmen terhadap kualitas layanan. Rancangan yang digunakan dalam penelitian ini adalah pengujian hipotesis yang bertujuan untuk menjelaskan karakteristik pengaruh atau perbedaan tertentu antara kelompok dua faktor atau lebih dalam satu situasi. Jumlah populasi dalam penelitian ini adalah 4.611 karyawan. Sampel dalam penelitian ini berjumlah 210 responden. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling dengan alat analisis yang digunakan adalah SEM. Hasil penelitian ini menemukan bahwa atribut fisik islami dan atribut non fisik islami tidak memiliki pengaruh positif terhadap kepuasan kerja. Islamic belief dan Islamic practic memiliki pengaruh positif terhadap kepuasan kerja. Kepuasan kerja berpengaruh positif terhadap afektif komitmen dan afektif komitmen berpengaruh positif terhadap kualitas layanan.]]>
<![CDATA[Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention ]]>
<![CDATA[- Prasetyono]]>;
<![CDATA[- Tarjo]]>;
<![CDATA[Elita Aprilianty]]>;
<![CDATA[Ach Fawaid As'ad]]>;
<![CDATA[Indra Prayitno]]>;
<![CDATA[Erfan Muhammad]]>;
<![CDATA[Emi Rahmawati]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.9626
<![CDATA[This study aims to determine fraud prevention from the perspective of religiosity, whistleblower protection, and Whistleblowing Intention. This research was conducted on PT Asuransi Prudential Life employees with a sampling technique of census (saturated sample) totalling 37 people. Data collection in this study was carried out by distributing questionnaires to respondents and testing the research hypothesis using multiple linear regression analysis. The results of the study show that religiosity and whistleblowing protection does not affect fraud prevention. The results of this study indicate that the religious values of employees are not internalized in attitudes and behaviour to prevent fraud, namely by working well and professionally and reporting fraudulent acts in the company. In addition, the findings of this research also indicate that the protection for whistleblowers in the company does not encourage (attract) employees to prevent fraud by reporting fraud because of the negative impact it will receive. The results also show that whistleblowing intention has a significant and positive effect on fraud prevention, indicating that employees have the intention and desire to report fraudulent actions to prevent fraud that can harm the company.]]>
<![CDATA[Investigasi Empiris: Tata Kelola Perusahaan, Kesulitan Keuangan, dan Penghindaran Pajak ]]>
<![CDATA[Siti Rokhaniyah]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.10471
<![CDATA[This research aims to examine the effect of corporate governance on corporate financial distress, and its impact on tax avoidance. Corporate governance is proxied by institutional ownership, the board of commissioners and the audit committee. Financial distress is measured by the Altman z-score, and tax avoidance is assessed by the ratio between the payment of income tax to profit before tax. The research objectives will be tested empirically with data from annual reports on active companies in the Jakarta Islamic Index from 2016 to 2019. Empirical data testing is carried out with path analysis that applies an error tolerance of 5 percent. The results of the analysis concluded that the elements of corporate governance, which consist of institutional ownership, the board of commissioners, and the audit committee have a negative effect on the company's financial distress and it have a negative impact on tax avoidance. Meanwhile, in a direct test of corporate governance on tax avoidance, empirical evidence is obtained that the audit committee and the board of commissioners have a direct negative effect on tax avoidance. Institutional ownership does not have a direct effect on tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan terhadap kesulitan keuangan perusahaan, serta dampaknya terhadap penghindaran pajak. Tata kelola perusahaan diproksikan dengan kepemilikan institusi, dewan komisaris, dan komite audit. Kesulitan keuangan diukur dengan Altman z-score, sedangkan penghindaran pajak dinilai dengan rasio antara nominal pembayaran pajak penghasilan terhadap laba sebelum pajak. Tujuan penelitian akan diuji secara empiris dengan data dari laporan tahunan pada perusahaan aktif di Jakarta Islamic Index tahun 2016 hingga 2019. Pengujian data empiris dilakukan dengan analisis jalur. Hasil analisis menyimpulkan bahwa unsur tata kelola perusahaan, yang terdiri atas kepemilikan institusi, dewan komisaris, dan komite audit berpengaruh negatif terhadap kesulitan keuangan perusahaan dan secara lebih lanjut berdampak negatif terhadap penghindaran pajak. Sementara itu, pada pengujian langsung antara tata kelola perusahaan terhadap penghindaran pajak diperoleh bukti empiris bahwa komite audit dan dewan komisaris berpengaruh negatif secara langsung terhadap penghindaran pajak. Kepemilikan institusi tidak memiliki pengaruh secara langsung terhadap penghindaran pajak. Temuan lainnya adalah bahwa komite audit dan dewan komisaris melalui kesulitan keuangan berpengaruh signifikan terhadap penghindaran pajak. Sedangkan kepemilikan institusi melalui kesulitan keuangan tidak berdampak signifikan terhadap penghindaran pajak. ]]>
<![CDATA[Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, dan Keterbukaan Massa Terhadap Pengungkapan Informasi Lingkungan ]]>
<![CDATA[Galuh Kirana Nugraheni]]>;
<![CDATA[Shinta Widyastuti]]>;
<![CDATA[Rahmasari Fahria]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.10029
<![CDATA[Government has regulated obligation for company to disclose about environment’s conditions around company in law of limited company. Environmental disclosure is a company’s responsibility to provide information about what it has done to maintain the environment as a result company’s operation activities. Eventhough government has regulated about environmental disclosure, there are some companies have not done their responsibility. This research’s aims are to analyze good corporate governance (GCG), size of company, and media exposure to environmental disclosure. This research is quantitative method and use secondary data of mining sector that obtained from Indonesia Stock Exchange’s website and company’s official website from 2015-2019. Sampling’s method use purposive sampling method. The hypothesis test use multiple linear regression. The Results are size of audit committees has positive significant influence to environmental disclosure, while size of the board of commissioners, size of company, and media exposure do not have positive significant influence to environmental disclosure. Pemerintah telah mengatur kewajiban perusahaan untuk mengungkapkan dampak lingkungan yang terjadi disekitar perusahaan melalui Undang-Undang Perseroan Terbatas. Pengungkapan Informasi Lingkungan atau Environmental Disclosure ini merupakan bentuk tanggung jawab perusahaan dalam menginformasikan apa yang telah dilakukan perusahaan guna menjaga lingkungan akibat kegiatan operasional perusahaan. Walaupun pengungkapan informasi lingkungan telah diatur Undang-Undang, tetapi masih ada perusahaan yang melalaikannya. Tujuan penelitian ini untuk menganalisa pengaruh good corporate covernance (GCG), ukuran perusahaan, dan keterbukaan massa terhadap pengungkapan informasi lingkungan. Penelitian ini mengunakan data sekunder perusahaan sektor pertambangan yang diperoleh dari website Bursa Efek Indonesia (BEI) dan website perusahaan selama 2015-2019. Metode sampling pada penelitian menggunakan metode purposive sampling, dengan pengujian hipotesis menggunakan regresi linier berganda. Hasil dari penelitian ini adalah ukuran komite audit berpengaruh positif signifikan terhadap pengungkapan informasi lingkungan. Ukuran dewan komisaris, ukuran perusahaan, dan keterbukaan massa tidak berpengaruh positif signifikan terhadap pengungkapan informasi lingkungan.]]>
<![CDATA[Akuntabilitas Pengelolaan BLT-Dana Desa Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Heri Sutanto]]>;
<![CDATA[Pancawati Hardiningsih]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.9932
<![CDATA[The government issues BLT-Dana Desa to help the poor in village affected by Covid-19. Accountability is needed as a form of responsibility of the village government in managing the funds. The aim of this study is to analyze the effects of the responsibility report presentation and accessibility on the accountability of the BLT-Dana Desa management. The data used in the research is primary data using a questionnaire. The number of samples used are 50 village heads. The data analysis techniques used is multiple linear regression analysis. The result of this research shows that responsibility report presentation and accessibility have positive and significant effects on the accountability of the BLT- village fund management. Pemerintah mengeluarkan BLT-Dana Desa untuk membantu masyarakat miskin di desa terdampak Covid-19. Akuntabilitas dibutuhkan sebagai bentuk pertanggungjawaban pemerintah desa dalam mengelola dana tersebut. Penelitian ini bertujuan menganalisis pengaruh penyajian laporan pertanggungjawaban dan aksesibilitas terhadap akuntabilitas pengelolaan BLT-Dana Desa. Data yang digunakan dalam penelitian ini merupakan data primer dengan menggunakan kuesioner. Jumlah sampel yang digunakan sebanyak 50 Kepala Desa. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyatakan bahwa penyajian laporan pertanggungjawaban dan aksesibilitas berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan BLT-Dana Desa. ]]>
<![CDATA[Analysis and Design of Data Governance at the Financial Services Authority ]]>
<![CDATA[Desta Arisandi]]>;
<![CDATA[Tubagus Muhamad Yusuf Khudri]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v17i1.10515
<![CDATA[This research is a case study conducted at the Financial Services Authority on the implementation of a data governance framework based on the model from The Data Management Association in 2017. The purpose of this study is to produce a data governance framework in managing integrated Financial Services Sector data. This study uses a qualitative approach in describing data governance activities. The research instruments were interviews, questionnaires, and content analysis. The results show that data governance frameworks provide guidelines for various parties to act in accordance with the strategies that have been developed. Data governance program at the Financial Services Authority requires further improvements in the form of establishing a data governance charter, assessing the maturity level of data management capabilities, defining the operational framework, adjusting the roadmap, establishing a change management team, creating mechanisms and procedures for handling data problems, and developing tools and techniques which supports the entire data governance program.]]>
