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<![CDATA[Pengaruh Desentralisasi, Strategi Bisnis dan Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial ]]>
<![CDATA[Irwansyah Irwansyah]]>;
<![CDATA[Indah Oktari Wijayanti]]>;
<![CDATA[Sri Wahyuni]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.22130
<![CDATA[Penelitian ini bertujuan untuk menginvestigasi pengaruh desentralisasi, strategi bisnis dan informasi akuntansi manajemen terhadap kinerja manajerial. Kinerja manajerial menjadi salah satu fokus utama karena dinilai memainkan peran krusial keberlanjutan organisasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survey. Penelitian ini melibatkan manajer perhotelan sebagai responden. Manajer merupakan penggerak dan penggelola utama aktivitas organisasi sehingga mampu menggambarkan kondisi manajerial secara komprehensif. Hasil penelitian menunjukkan bahwa pengaruh desentralisasi dapat meningkatkan terhadap kinerja manajerial. Pemberian kewenangan membentuk otonomi sehingga manajer lebih efektif dalam melakukan pengelolaan. Temuan penelitian menunjukkan bahwa strategi bisnis mendorong peningkatan kinerja manajerial. Adanya informasi akuntansi manajemen terbukti berpotensi meningkatkan kinerja manajerial. Penelitian memberikan implikasi beberapa upaya krusial yang perlu dipertimbangkan manajemen untuk meningkatkan kinerja manajerial pada organisasi. This research aims to investigate the effect of decentralization, business strategy and management accounting information on managerial performance. Managerial performance is one of the main focuses because it is considered to play a crucial role in organizational sustainability. This research uses quantitative methods with a survey approach. This research involved hotel managers as respondents. Managers are the main movers and organizers of organizational activities so they are able to describe managerial conditions comprehensively. The research results show that the influence of decentralization can improve managerial performance. Giving authority creates autonomy so that managers are more effective in managing. Research findings show that business strategy encourages increased managerial performance. The existence of management accounting information has been proven to have the potential to improve managerial performance. Research provides implications for several crucial efforts that management needs to consider to improve managerial performance in organizations.]]>
<![CDATA[Analisis Komparasi Penghitungan Kalkulasi Biaya Produksi Batik Pada Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Putri Syuraifah Hamzah]]>;
<![CDATA[Atik Emilia Sula]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.22765
<![CDATA[Penelitian ini bertujuan untuk melakukan analisis komparasi perhitungan harga pokok produksi versi pemilik usaha batik di Tanjung Bumi dengan perhitungan menggunakan metode full costing. Penelitian ini juga melakukan telaah dampak adanya potensi perbedaan penghitungan terhadap laba yang akan diperoleh. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilakukan pada beberapa Usaha Mikro Kecil dan Menengah (UMKM) yang bergerak pada industri Batik di Tanjung Bumi. Hasil penelitian menunjukkan adanya indikasi perbedaan hasil perhitungan harga pokok produksi antara metode full costing dan teknik pengitungan manusal. Hasil perhitungan dengan metode full costing menghasilkan nilai harga pokok produksi yang jauh lebih tinggi dibandingkan menurut perhitungan pemilik usaha batik. Hal ini dikarenakan pada metode full costing mampu melakukan telaah unsur biaya secama komprehensif dibandingkan pencatatan versi pencatatan usaha secara manual. Full costing dapat mengindentifikasi biaya penggerak secara detail baik biaya bahan baku, biaya overhead pabrik tetap maupun overhead pabrik variabel serta biaya tenaga kerja. This research aims to carry out a comparative analysis of the calculation of the cost of goods produced by batik business owners in Tanjung Bumi using the full costing method. This research also examines the impact of potential differences in calculations on the profits to be obtained. This research uses a qualitative method with a case study approach carried out on several Micro, Small, and Medium Enterprises (MSMEs) operating in the Batik industry in Tanjung Bumi. The research results show indications of differences in the results of calculating the cost of production between the full costing method and manual calculation techniques. The results of calculations using the full costing method produce a value of the cost of production that is much higher than according to the calculations of the batik business owner. This is because the full costing method can review cost elements as a whole compared to manually recording the business record version. Full costing can identify driving costs in detail, both raw material costs, fixed factory overhead costs, and variable factory overhead costs as well as labor costs.]]>
<![CDATA[Pengaruh Beban Kerja, Kompetensi, Komitmen Organisasi, Locus of Control, Profesionalisme Terhadap Kinerja Auditor ]]>
<![CDATA[Ni Kadek Norma Brahandayani]]>;
<![CDATA[Ni Luh Gede Novitasari]]>;
<![CDATA[Ni Luh Putu Widhiastuti]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.14395
<![CDATA[Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh beban kerja, kompetensi, komitmen organisasi, locus of control dan profesionalisme terhadap kinerja auditor pada Kantor Akuntan Publik Kota Denpasar. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Kota Denpasar. Kantor Akuntan di Kota Denpasar. Dalam penelitian terdapat sebanyak 53 responden pada 13 Kantor Akuntan Publik di Kota Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa beban kerja, komitmen organisasi, locus of control, dan profesionalisme tidak berpengaruh terhadap kinerja auditor. Kompetensi auditor berpengaruh positif terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teoritis berpengaruh terhadap kinerja auditor, seperti pengalaman kerja The performance of the auditor in auditing really needs to be considered, both in terms of his abilities and attitudes. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of Workload, Competency, Organizational Commitment, Locus Of Control and Professionalism on auditor performance at the Public Accounting Firm in Denpasar City.The population in this study is an auditor who works at the Public Accounting Firm in Denpasar City. In the study there were as many as 53 respondents at 13 Public Accounting Firms in Denpasar City. The sampling technique in this study is using saturated sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the workload, organizational commitment, locus of control, and professionalism, have no effect on the performance of the auditor. And competency of the auditor positively affect the performance of the auditor.Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.]]>
<![CDATA[Analisis Kontrak Pengelolaan Dana Anggaran Pendapatan dan Belanja Daerah Saat Pemilukada ]]>
<![CDATA[Rusdianto Rusdianto]]>;
<![CDATA[Dewi Amalia]]>;
<![CDATA[Gebi Misti]]>;
<![CDATA[Indah Shofiyah]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.22845
<![CDATA[Penelitian ini bertujuan untuk mengkaji penggunaan kontrak pengelolaan dana di Indonesia dengan menggunakan belanja daerah pada Anggaran Pendapatan dan Belanja Daerah (APBD) pada saat pemilukada. Penelitian dilakukan dengan membandingkan belanja hibah, belanja bantuan sosial, belanja bantuan keuangan, belanja pegawai, dan belanja modal saat pemilukada dengan sebelum pemilukada dan setelah pemilukada pada daerah petahana yang kembali menang. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Perbandingan dilakukan dengan menggunakan data laporan keuangan belanja daerah yang bersumber APBD tahun 2017 (sebelum pemilukada), 2018 (saat pemilukada), dan 2019 (setelah pemilukada) dengan melalui uji wilcoxon. Hasil penelitian menunjukkan adanya kecenderungan penggunaan belanja hibah, dan belanja pegawai yang meningkat saat pemilukada, sedangkan belanja modal menurun saat pemilukada. Belanja bantuan sosial dan belanja bantuan keuangan meningkat setelah pemilukada. Penelitian ini memberikan implikasi pentingnya memperkuat regulasi dan tata kelola keuangan yang baik pada pemerintah daerah. This research aims to examine the use of discretionary funds in Indonesia through local government spending in the regional budget during regional election periods. The study was conducted by comparing grant spending, social assistance expenditure, financial assistance, employee expenditure, and capital expenditure during regional election periods with those before and after the election in regions where the incumbent leader was re-elected. The sampling method used was purposive sampling. The comparison was made using financial expenditure data from the APBD in 2017 (before election), 2018 (during election), and 2019 (after election) testing with wilcoxon. The results indicate a tendency for increased grant and employee expenditure during election periods, while capital spending decreases during the election. Social assistance expenditure and financial assistance increase after the election. This research implies the importance of strengthening regulations and good financial governance in local government.]]>
<![CDATA[Pengaruh Intensitas Aset Tetap, Kompensasi Manajemen dan Pajak Tangguhan terhadap Manajemen Pajak ]]>
<![CDATA[Sisilia Oktaviani]]>;
<![CDATA[Ajimat Ajimat]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.21802
<![CDATA[Penelitian ini bertujuan untuk menginvestigasi pengaruh intensitas aset tetap, kompensasi manajemen dan pajak tangguhan terhadap manajemen pajak. Dalam penelitian ini digunakan data sekunder berupa laporan keuangan perusahaan sektor consumer non-cyclical pada Bursa Efek Indonesia tahun 2017-2021. Dengan jumlah populasi sebanyak 98 perusahaan dan melalui penyaringan menggunakan metode purposive sampling, sehingga didapatkan sebanyak 28 perusahaan yang diteliti dalam periode 5 tahun yakni 2017-2021. Pengolahan data perusahaan dilakukan dengan metode regresi data panel. Hasil penelitian menyimpulkan bahwa intensitas aset tetap, kompensasi manajemen dan pajak tangguhan secara simultan berpengaruh terhadap manajemen pajak. Kompensasi manajemen secara parsial berpengaruh terhadap manajemen pajak, sedangkan intensitas aset tetap dan pajak tangguhan secara parsial tidak berpengaruh terhadap manajemen pajak.This research aims to investigate the influence of fixed asset intensity, management compensation and deferred taxes on tax management. In this research, secondary data was used in the form of financial reports of non-cyclical consumer sector companies on the Indonesian Stock Exchange for 2017-2021. With a population of 98 companies and through screening using the purposive sampling method, 28 companies were studied in the 5 years period, namely 2017-2021. Company data processing is carried out using the panel data regression method. The research results conclude that fixed asset intensity, management compensation and deferred taxes simultaneously influence tax management. Management compensation partially influences tax management, while fixed asset intensity and deferred taxes partially have no influence on tax management.]]>
<![CDATA[How Fintech Peer to Peer Lending Affected MSMEs Financial Access: Case Study Amartha ]]>
<![CDATA[Indah Permata Suryani]]>;
<![CDATA[Atika Gando Suri]]>;
<![CDATA[Zahra Shafira]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.22921
<![CDATA[The recent emergence of financial technology (FinTech) is believed to be able to solve SME problems related to access to capital sources. One of the popular fintech business models is the online lending platform (Peer to Peer Lending) which is growing rapidly in Indonesia. This research will focus on one of the Peer to Peer lenders registered in Indonesia which has helped MSMEs in rural areas, namely PT Amartha Mikro Fintek (amartha.com). This study will reveal how P2P lending empowers MSMEs to support their business. This research will use descriptive qualitative with a case study approach. The research results show that P2P lending is an integral part of the Indonesian financial system and increases MSME inclusion. PT Amartha Mikro Fintek's micro loan model expands access. However, long-term sustainability depends on wise regulation and governance to ensure consumer protection as well as innovation.]]>
<![CDATA[Pengaruh Peghindaran Pajak, Pertumbuhan Penjualan dan Tanggungjawab Sosial Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Adib Mustafid]]>;
<![CDATA[Sutandijo Sutandijo]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.21805
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak, pertumbuhan penjualan dan tanggungjawab sosial perusahaan terhadap nilai perusahaan. Jenis penelitian ini adalah kuantitatif asosiatif dengan menggunakan data sekunder berdasarkan laporan keuangan dalam kurun waktu lima tahun pada periode 2017-2021 yang diambil dari situs Bursa Efek Indonesia dan situs masing-masing perusahaan sub sektor makanan dan minuman dengan jumlah sampel sebanyak 30 perusahaan dan melalui penyaringan data menggunakan purposive sampling, didapatkan sampel sebanyak 10 perusahaan. Pengolahan data dilakukan dengan metode regresi data panel dengan menggunakan Eviews versi 12. Hasil olah data statistik penelitian, menunjukkan bahwa penghindaran pajak secara parsial berpengaruh positif terhadap nilai perusahaan sedangkan pertumbuhan penjualan dan tanggungjawab sosial perusahaan secara parsial tidak berpengaruh terhadap nilai perusahaan.This study aims to analyze the influence of tax avoidance, sales growth and corporate social responsibility on firms value. The type of research is quantitative associative by using secondary data based on financial statements within a period of five years in the 2017-202 period taken from the Indonesia Stock Exchange website and the website of each company, with a with a population of 30 companies and through data filtering using purposive sampling, a sample of 10 companies was obtained. Data processing was carried out using the panel data regression method using Eviews version 12. From the result of statistical data processing, it was found that tax avoidance partially affects firms value while sales growth and corporate social responsibility partially does not affect firms value.]]>
<![CDATA[The Moderating Effect of Dividend Policy on Corporate Image of Corporate Social Responsibility on Financial Performance ]]>
<![CDATA[Sonia Mareta]]>;
<![CDATA[- Lismawati]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Fenny Marietza]]>;
<![CDATA[- Fadli]]>
<![CDATA[ InFestasi Vol 19, No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i2.22936
<![CDATA[This research aim to investigate of the moderating effect of dividend policy on company image resulting from Corporate Social Responsibility (CSR) activities on the firm’s financial performance relathionship. This research employ quantitative method by applying it empirically to examine the financial performance of companies that are consistently on the LQ-45 of the Indonesian Stock Exchange on year 2020-2022. The model conducted in this research produces accurate estimation of the firm’s financial performance over several periods. The result found the importance of company dividend policy in moderating the influence of corporate image generated by Corporate Social Responsibility on company financial performance. The result also found that the company's financial performance results have a better for corporate image of corporate social responsibility and dividend policy. Therefore, this reseach can help stakeholders to identify investment decisions as they search for the most valuable companies and groups of companies to invest in. Additionally, our findings can help policymakers to identify trends in corporate financial performance over time.]]>
