cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuni Rimawati
Contact Email
infestasi@trunojoyo.ac.id
Phone
+6282232737905
Journal Mail Official
infestasi@trunojoyo.ac.id
Editorial Address
-
Location
Kab. bangkalan,
Jawa timur
INDONESIA
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 9 Documents
 1 
Search results for , issue "Vol 8, No 2 (2012): DESEMBER" : 9 Documents clear
PEMBERANTASAN KORUPSI DALAM DIMENSI RADICAL HUMANIST DAN RADICAL STRUCTURALIST: MENENGOK (PULA) PERAN AKUNTAN(SI) FORENSIK Achdiar Redy Setiawan
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1262

Abstract

As a nation state, Indonesia faces great challenges to deal with corruption. While all nation members discussing about how to combat corruption, it ends up in discourse and rhetoric words.  Corruption is still a huge problem that has not been solved yet until now. We have to go far away to find out the root of this terrible problem. Then, optimistic view need to be put in mind that Indonesia would be corruption free in the future. In line with those positive thinking spirit, this paper try to build strategy to minimize corruption phenomenon. I, borrow the Burrel Morgan paradigm, suggest two kinds of strategies: consciousness (radical humanist) and structural changes (radical structuralist). Furthermore, the role of forensic accounting to contribute in combating corruption is also elaborated here. Hopefully, it could give a basic action plan to all stakeholders to work together toward “Indonesia: clean without corruption.
ONLINE CREDIT CARD FRAUD: AN EMERGING CRIME IN THE INFORMATION TECHNOLOGY Anita Carolina
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1267

Abstract

While the online retailing environment has provided businesses with an unparalleled opportunity to expand and improve their profits, it has also increased the vulnerability of businesses to online credit card fraud. This paper discusses the vulnerability of online credit card payment and the risks faced by participants in online credit card payment. As well as examining the prevalence of online credit card fraud, this paper considers strategies to reduce the risk of online credit card fraud. 
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Diah Nurriza Indah Permata; Fariyana Kusumawati; Rindah F. Suryawati
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1263

Abstract

 Since the economic crisis 1997 the implementation of good corporate governance has become a big issue in Indonesia. It has been discussed among government and practitioners that economic recovery needs to be supported by implementing good corporate governance. The purpose of this research is to investigate the influence of Good Corporate Governance practices to the company's financial performance. The independent variable in this research  is the implementation of GCG and the dependent variable is the financial performance measured by ratio of liquidity, profitability, leverage, activity, and markets. The sample consisted of 45 companies included in the top 10 rankings Corporate Governance Perception Index (CGPI) period 2007-2011 which has the GCG score of more than 80 CGPI (80). To test the hypothesis, it was used a simple linear regression and t tests method. The result of this research suggests that the implementation of GCG gives the significance influence on the company financial performance measured by ratio of liquidity, leverage, activity, and markets. But the implementation of GCG doesn’t influent significantly on the financial performance company that is measured by profitability ratio.
PENGARUH ORDER EFFECT DAN POLA PENGUNGKAPAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI Barbara Gunawan; M. Hendra Yusuf
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1259

Abstract

The aims of this study are to examine the influence of order effects on the investment judgment, and also to examine how recency effect influence the step by step (SbS) pattern and end of sequence (EoS) pattern related to the assessment of the company's decision to use company’s financial information. Participants in this study are 84 students majoring in accounting of private universities in Yogyakarta.The results indicate that order effect influence in a different way on the investment decision-making. Both step by step (SbS) pattern and end of sequence (EoS) pattern influence differently on decision-making as well. Recency effect happened only in step by step (SbS) pattern. The results also provide evidence that no effect of recency affect in end of sequence (EoS) pattern.
DILEMA ETIS DALAM SATUAN PENGAWASAN INTERN (SPI) (Studi Kasus Pada Universitas Trunojoyo Madura) Rahmat Zuhdi
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1264

Abstract

The importance of the internal control in the public sector has been responded by the Indonesian Government by enacting the Government Law (PP) No.60/2008 about the Government’s Internal Control System. Meanwhile, in responds to that law, the Ministry of Education ratified the Regulation of Ministry of Education (Permendiknas) No. 16/2009 regarding the Internal Control in this Ministry. Furthermore, Trunojoyo University followed up the Regulation by enacting the Rector Regulation (SK Rektor) No. 030/H46/2011. This Rector Regulation clarifies the member of Internal Auditor as well as their roles and responsibilities in the University as well as the Faculty. However, this regulation generates dilemma for the Internal Auditor itself. The Internal Auditor members find themselves at the cross-purposes with their roles at Trunojoyo University. The internal auditor members play dual roles as a internal auditor and lecturer. It means that, as a lecturer, internal auditor might examine their collages, or their workplace.           The approach of this study is a case study by analyzing documents including letter of decision (SK) and others documents related to this study. This approach was seen as the most appropriate method to comprehensively explain the social situation of ethic dilemma faced by internal auditor members.     The study results suggested that conflict of interest exposes due to the dual roles of Internal Auditor members. These dual roles can jeopardize the independency and the objectivity of internal auditor duties. 
ACCOUNTING EDUCATION BASED ETHICS: CHALLENGES AND OPPORTUNITIES Fadjar OP Siahaan
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1260

Abstract

Professional accountants are the person who play very important role in every industrial organization. Investors and other decision makers rely heavily on professional accountants related to the use of financial accounting and reporting, effective financial management and competent advice on a variety of business and taxation matters. Since the accuracy of decisions depends on the reliability of accounting information, the ethical dimension of the profession has gained considerable attention. The recent of accounting scandals such as Enron and World Com, have defame the reputation of accounting professions. This incident brought attention to the importance of accounting ethics education.
STANDARISASI NILAI WAJAR DAN PENGGUNAAN METODE AKUNTANSI SEBAGAI UPAYA PENGENDALIAN PRAKTIK CREATIVE ACCOUNTING Atik Emilia Sula; - Prasetyono
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1265

Abstract

Accounting method choices offered by Indonesian Financial Accounting Standards set by Indonesia Chartered Accountant seems giving opportunities for legalization of creative accounting and earnings management practices. The presence of accounting methods constitute grey area as loopholes for every practitioners and companies to gain their intentions disregarding ethical aspect. Several motives and techniques emerging in business practice triggers tremendous impact  to many aspects. According to standard setters, earnings management becomes important concern because of two reasons. Firstly, whatever the reason, earnings management practice attends to miss-lead financial statement which secondly, affects resource allocation eventually (Gumanti, 2003). Growing research found that there was a tendency to execute earnings management for short-term goals. Creative accounting and earnings management phenomenon has to be a consideration of every body such as business practitioners, academics, government, regulator, law enforcer, and communities so that even when the phenomenon could not be abolished, it can be expected to reduce negative effect comes from those two practices and preventing financial fraud that might arise from it.
MENGGALI NILAI LAIN PRAKTIK AKUNTANSI MANAJEMEN PERSPEKTIF SOSIOLOGIS - INTERPRETIF (Studi Pada PT. Ttrm – Mdn) Bambang Haryadi
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1261

Abstract

Interpretive-perspective has changed the traditional view point of accounting information as a mean of achieving goals.  Interpretive-perspective could not simply suggests that mainstream accounting is the only mean of achieving goals when accounting discipline has ontologically proposed pre-given assumptions on organizational and individual objectives. This paper aims to investigate and to construct management accounting value called “sang lain” which was practiced in a company, by utilizing a research method called interpretive. The study result suggests that there were many other local management values in the company which have been practiced since long time ago and have been the strength and motivation of company business. The “sang lain” value of pricing, investment planning, budgeting, and revenue has been understood and been used as the basis of company practice
HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA PENGELOLAAN KEUANGAN DAERAH: KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL PEMODERASI Fariyana Kusumawati; Muhammad Agus Salam
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1266

Abstract

This research aims to test and analyze the relationship between participative budgeting and regional financial statement management performance: job satisfaction and motivation as moderating variables in local-government of Sampang district. The population of this research was all of government staffs who manage regional government financial system (i.e., SKPD) in Sampang district totally 27 SKPD. Purposive sampling was used to take the sample with the total of 91 respondents. Primary data was used in  study. The first hypothesis was tested using simple linear regression, where the second and third hypothesis were tested using Moderated Regression Analysis (MRA) with residual approach. In this study, contingent variables was used to evaluate the effectiveness of participation in budgeting to regional financial management performance i.e. job satisfaction and motivation. This study found that first hypothesis was supported suggesting that participative budgeting affects regional financial management performance. The more intensive the participation to make a budget, the better performance is the regional financial management. The second and third hypothesis, predicting that job satisfaction and motivation would moderate the relationship between participative budgeting and regional financial management performance were not supported. 

Page 1 of 1 | Total Record : 9

 1 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol 20, No 2 (2024): DECEMBER Vol 20, No 1 (2024): JUNE Vol 19, No 2 (2023): DESEMBER Vol 19, No 1 (2023): JUNI Vol 18, No 2 (2022): DESEMBER Vol 18, No 1 (2022): JUNI Vol 17, No 2 (2021): DESEMBER Vol 17, No 1 (2021): JUNI Vol 16, No 2 (2020): DESEMBER Vol 16, No 1 (2020): JUNI Vol 15, No 2 (2019): DESEMBER Vol 15, No 1 (2019): JUNI Vol 15, No 1 (2019): JUNI Vol 14, No 2 (2018): DESEMBER Vol 14, No 2 (2018): DESEMBER Vol 14, No 1 (2018): JUNI Vol 14, No 1 (2018): JUNI Vol 13, No 2 (2017): DESEMBER Vol 13, No 1 (2017): JUNI Vol 12, No 2 (2016): Desember Vol 12, No 1 (2016): JUNI Vol 11, No 2 (2015): DESEMBER Vol 11, No 1 (2015): JUNI Vol 10, No 2 (2014): DESEMBER Vol 10, No 1 (2014): JUNI Vol 9, No 2 (2013): DESEMBER Vol 9, No 1 (2013): JUNI Vol 8, No 2 (2012): DESEMBER Vol 8, No 1 (2012): JUNI Vol 7, No 2 (2011): DESEMBER Vol 7, No 1 (2011): JUNI Vol 6, No 2 (2010): DESEMBER Vol 6, No 1 (2010): JUNI Vol 5, No 2 (2009): DESEMBER Vol 5, No 1 (2009): JUNI Vol 4, No 2 (2008): DESEMBER Vol 4, No 2 (2008): DESEMBER Vol 4, No 1 (2008): JUNI Vol 3, No 2 (2007): DESEMBER Vol 3, No 1 (2007): JUNI Vol 2, No 2 (2006): DESEMBER Vol 2, No 1 (2006): JUNI More Issue