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Yuni Rimawati
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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 6 Documents
 1 
Search results for , issue "Vol 7, No 2 (2011): DESEMBER" : 6 Documents clear
PENGARUH PENERAPAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN IMPLIKASINYA PADA KINERJA KEUANGAN ( Studi pada Rumah Sakit Pemerintah dan Swasta di Kota Bandung ) Eka Ariaty Arfah
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.497

Abstract

The aim of this study is to analysis the effect of internal control applying on good levying fraud prevention and its implication to the financial performance. Survey the sum of 105 responder covering hospital directors, financial director, accounting/finance chief, staff of general section, financial section and supply section on the public and private hospital in Bandung city. Data have been collected by questioner and hospital financial reports. The tools of statistic analysis using multiple regression.The result of this study indicates that there is positive effect of internal control applying on good levying fraud prevention and its implication to the financial performance. Its means that financial performance influenced by internal control applying on good levying fraud prevention and influenced residue by other factors are not included in this study model.
AKUNTANSI SYARIAH ESENSI, KONSEPSI, EPISTIMOLOGI, DAN METODOLOGI Mohammad Nizarul Alim
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.498

Abstract

A philosophy of accounting is accounting follows the business. In this context, the development of accounting is a response and evaluation of business development. Accounting is not only influenced by the environment and business culture, but also paradigm of accounting scientists. The product will affect the practice of accounting and business climate as well as shape the environment and business culture. One of these is Islamic accounting. Sharia accounting has an important role on consistency in the implementation of Islamic finance. The essence of Islamic accounting based on the paradigm of thinking based on monotheism (tauhid) and the conception of maqhasid sharia, with istimbath. Islamic accounting faces the challenges to explore the concepts that lead to the maqashid sharia in this case the concept of zakat, ma'isyah, trust, ethics, for the reconstruction of financial accounting, management accounting, social accounting, behavioral accounting associated with the development of islamic monetary, fiscal, revitalization of productive and cash waqf, zakat regulations as well as other Islamic economic development.
KEMAMPUAN DEFFERED TAX DALAM MENJELASKAN INCOME SMOOTHING Fran Sayekti; Sekar Akrom Faradiza; Indrawati Poespita Dewi
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.494

Abstract

The aim of this research is to examine the ability of deffered tax to explain income smoothing in manufacturing company listed in BEI at 2005-2009. Using discretionary accrual may lead to errors in earnings management forecast due to misclasification of total accrual to discretionary and nondiscretionary accrual. Some research used deffered tax to solve this problem and they concluded deffere tax can be used to detect earnings management better than discretionary accrual. The differences of the rule to preparing income statement between commercial accounting and tax regulation make a differences in the number of profit that used to count the tax of profit. This differences motivate manager to used their discretion to choose accounting method that may lead to decrease the profit or to smooth the income. So we predict that deffered tax as a tool to income smoothing. This research used logistic regression to test the hypothesis and found that discretionary accrual give better explanation to earning management than deffered tax.
ANALISIS PERAN INTERGRITAS MANAJEMEN DALAM PENETAPAN TINGKAT MATERIALITAS F. Ahmad Kurniawan
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.499

Abstract

Audit of financial statements intended to obtain reasonable assurance that financial statements are free of material misstatement. Auditor in planning and implementing audit concern with the problem material financial statement and not responsibility for error or deception is not material to the financial statements. Management integrity as principal support of quality control environment and the primary elements internal control that could affect the auditor’s decisions in the determination of materiality. Integrity is the ethical standard in the institution include management action to reduce or elimination the urge and temptation that my cause personnel to act dishonest, illegal or unethical. Though a qualitative methodology, researcher conduct studies on the role integrity management in the determination level of materiality. The research was conducted three stages, stages a thorough exploration, focus exploration and confirmation phase. Analysis of data with the logic of pairing patterns approach (Yin, 2002:140) include analysis domain and taxonomic analysis. Based on the results of research that integrity management is not major consideration in the determination of materiality.
KEADILAN DISTRIBUTIF SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA DINAS Wahyudin Nor
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.495

Abstract

This present research examined the effects that participation in budget preparation and the performances of government offices in Palangka Raya. These offices that turned to be executive elements of local government, were directly involved in budget preparation and served as working unit providing public services. Distributive justice perception were treated as moderating variable of this research. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 82 questionnaires sent, only 48 questionnaires could be processed. The empirical result using simple regression showed that budget participation significantly effect on performance of government offices in Palangka Raya. But empirically result using residual approach showed that a fit between budget participation with contingent factor (distributive justice) does not effect performance significantly.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN TERHADAP KEPUTUSAN BELI (Studi pada Konsumen Kosmetik di Bangkalan) Fathor A. S
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.496

Abstract

The purpose of this study was to determine whether cultural, social, personal, psychological have significant effects simultaneously and partially on consumer behavior in the decision to buy cosmetics in Bangkalan. Primary data was collected by spreading quesioner and interviews, while secondary data obtained from reports in Bangkalan minimarket. Population is female cosmetics users who shop at the minimarket in Bangkalan. Sampling technique used was purposive sampling. Number of sample size 50. Cultural factors independent variables (X1), social (X2), personal (X3), psychology (X4) and the dependent variable is the purchase decision (Y) and measured with a Likert scale. Analysis technique used is descriptive analysis and multiple linear regression. The results of the analysis found that the independent variables simultaneously cultural factors (X1), social (X2), personal (X3), psychology (X4) variables influencing the purchase decision (Y), no significant influence of cultural factors on consumer behavior in the decision to buy cosmetics, social factors significantly affect consumer behavior in the decision to buy cosmetics, personal factors significantly influence consumer behavior in purchasing decisions of cosmetic and psychological factors have a significant impact on consumer behavior in the decision to buy cosmetics.

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