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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 288 Documents
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PENGEMBANGAN MODEL GOOD CORPORATE CULTURE BERBASIS SPIRITUAL BRAND (NILAI SPIRITUAL) DI PT. BANK SYARIAH MANDIRI JAWA TIMUR Djasuli, Mohamad
InFestasi Vol 4, No 2 (2008): DESEMBER
Publisher : InFestasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aim to try monitoring the weakness ofCorporate Culture Bank Syariah Mandiri (BSM) as mention before,by replying and recommendation high values of Spiritual Brandwhich has strong dominated to all the BSM employees also to followthe future development of ideal Spiritual Brand by pre-reductionfrom the employee arrangement values and market demand.The research is using type of device research with descriptiveresearch and qualitative research. The research location was atBSM Branch Office Surabaya, Gresik, Sidoarjo, Mojokerto, Malang,and Pasuruan, by using one key information of bank with 50Informants. Technique data was using questionnaire, observationand interview.In course of assessment showed there are values corporate of SIFATdominant and the mean have been owned by the strength expandin community of BSM. That dominant values represent excellenceof competitive for BSM in present culture values and condition offuture cultural values.Those Dominant values is Siddiq : Intention, Sincerity,independence, patient, Istiqomah, Vision, Openness, Continuity,Risk, Optimism, Fhatanah, Science, Professionalism, Achievement,Amanah, Responsibility, Analysis, harmonious, Objective,Carefulness, Tabliq, Tolerance, Cooption, Team work.
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. 
ANALISIS POTENSI, PREFERENSI DAN PERILAKU MASYARAKAT TERHADAP BANK SYARIAH DI KABUPATEN PAMEKASAN Atina Maskurotin; M. Nizarul Alim; Muhammad Syam Kusufi
InFestasi Vol 4, No 1 (2008): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v4i1.1166

Abstract

Bank syariah di Indonesia saat ini mengalamiperkembangan yang cukup pesat. Hal ini terjadi karena adanyaperubahan regulasi yang semakin mempermudah pendirian danberoperasinya bank syariah. Selain itu, masyarakat Indonesia yangsebagian besar beragama Islam dimungkinkan bisa menjadi potensibesar bagi perkembangan bank syariah, salah satunya di wilayahkabupaten Pamekasan-Madura yang memiliki adat keislaman kuat.Penelitian ini bertujuan untuk melihat potensi, preferensi dan perilakumasyarakat Pamekasan terhadap bank syariah. Hasil penelitianmenunjukkan bahwa masyarakat Pamekasan memiliki potensi yangcukup besar untuk perkembangan bank syariah yang bisa dijelaskanmelalui faktor demografi dan ekonomi. Prefferensi memperlihatkanbahwa masyarakat Pamekasan memilki sikap menerima prinsip danproduk syariah yang ditunjukkan oleh pengaruh variabel independensistem sosial (X2), kompatibilitas (X3), Kompleksitas (X4), dan Persepsi(X6). Sedangkan perilaku masyarakat Pamekasan menunjukkanbahwa mereka berminat untuk menabung dan mendapatkanpembiayaan dari bank syariah.
DAMPAK MOTIVASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK - Supriyati
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1252

Abstract

The manifestation of trust on tax payers through self-assessment system will be success when voluntary compliance in the society has been established. The fact in Indonesia shows that the degree of the tax payers’ compliance is still low. This research attempts to see the influence of taxpayers motivation and knowledge of tax on the taxpayer compliance. The hypothesis states starts that motivation and knowledge-of-tax influence the taxpayer compliance. Later on, it was stated that motivation influences taxpayer compliance. The hypothesis testing used simple linear regression. Respondents of this study are personal taxpayers whose business is listed on the Tax Services Office (KPP) Tegalsari Surabaya by 46 people, The personal taxpayers who works on STIE Perbanas Surabaya by 44 people, and students of Accounting Department in STIE Perbanas Surabaya by 74 people. The results of statistical regression test showed that motivation was significantly influence taxpayer compliance on personal taxpayer perception but not on the students' perceptions where tax knowledge significantly does influence the taxpayer compliance. In addition, the test of the effect of motivation to knowledge-of-tax variable showed that motivation did not affect significantly to the knowledge-of tax on the perception of personal taxpayer. However it affected significantly to the tax knowledge. Taxpayers tend to avoid tax evasion efforts because it is considered as a criminal act and if it is done it might ruin personal’s or institutional reputation or might hinder business operations. Taxpayer compliance allegedly influence other factors such as the existence of strict sanctions taxes, complicated tax laws, the amount of assistance committed by the financial/tax consultants, or account representative who can facilitate tax compliance.
PASAR MODAL, PERGURUAN TINGGI SERTA PROBLEMATIKANYA Echsan Gani
InFestasi Vol 2, No 1 (2006): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i1.1189

Abstract

Dalam sejarah perkembangan ekonomi dihampir semuanegara menunjukkan bahwa salah satu faktor kesuksesanpembangunan ekonomi suatu negara adalah pasar modal (capitalmarket) yang terorganisir dengan baik. Negara maju seperti AmerikaSerikat merupakan negara yang sangat sukses dalam pembangunanekonomi karena negara tersebut mempunyai pasar modal yang sangatlikuid, efisien, terpercaya dan wajar sehingga tidak hanya emitendomestik yang mencari dana di pasar modal Amerika tetapi emitenluar negeripun juga berdatangan ke pasar modal Amerika (New Yorkstock Exchange) termasuk sebagian perusahaan-perusahaan dariIndonesia telah mencatatkan efeknya di New York Stock Exchange.
THE EFFECT OF SIZE AND OWNERSHIPS STRUCTURE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN PUBLISHED ANNUAL REPORT (A Survey on Industries Company Listed in Indonesian Stock Exchange) Wirmie Eka Putra
InFestasi Vol 5, No 2 (2009): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v5i2.1157

Abstract

The purpose of this research was to know and analyze theeffect of size and ownerships structure on corporate socialresponsibility disclosure in published annual report in industries listedin Indonesian Stock Exchange. The selection of sample was done byusing method systematic random sampling. This research took 72companies as research samples. The checklist was used as theresearch instrument supported by documentation of the data which wastaken from Indonesian Capital Market Directory published in 2008 andAnnual Reports year end 31 December 2007. The result of this researchshows that company size, degree of domestic ownerships and degree offoreign ownerships influence corporate social responsibility disclosureas simultaneously although partially.
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. 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP SENJANGAN ANGGARAN (Studi Empiris Pada Lembaga Fungsional Pemerintah Kabupaten Di Madura) Siti Fausiyah
InFestasi Vol 3, No 1 (2007): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v3i1.1180

Abstract

Penelitian ini bertujuan untuk menguji bagaimanapengaruh partisipasi penyusunan anggaran terhadap senjangananggaran pada lembaga fungsional pemerintah kabupaten di Madura.Penelitian ini mengambil responden pejabat ekselon tiga dalamlembaga-lembaga fungsional pemerintah kabupaten Bangkalan,Sampang, Pamekasan, dan Sumenep yang terlibat dalam penyusunananggaran.Analisa terhadap 113 jawaban responden menghasilkan kesimpulanbahwa pada lembaga fungsional kabupaten di Madura, partisipasipenyusunan anggaran mempunyai pengaruh positif terhadapsenjangan anggaran. Hal ini berarti bahwa bila partisipasipenyusunan anggaran meningkat maka senjangan anggaran jugameningkat, sedangkan bila partisipasi penyusunan anggaranmenurun maka senjangan anggaran juga menurun. Pengaruhpartisipasi penyusunan anggaran terhadap senjangan anggarancukup tinggi, yaitu 62 %, akan tetapi besarnya partisipasi penyusunananggaran pada lembaga fungsional pemerintah kabupaten di Maduratidak terlalu tinggi.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DAERAH DENGAN ALOKASI BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi pada Pemerintah Kabupaten/Kota D.I. Yogyakarta) Kurni Adi Suwandi; Afrizal Tahar
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1127

Abstract

This study aims to to test empirically the influence of the financial performance of the local government which measured by the ratio of fiscal decentralization degrees, fiscal dependence, financial independence, the effectiveness of local revenue (PAD), and the degree of the contribution of BUMD to the ratio allocation capital expenditure. The population of this research is all local governments districts/city in D.I.Yogyakarta year 2003-2012. The result of this research shows thatthe ratio of degrees fiscal decentralization and fiscal dependence have a negative influence on the allocation of capital expenditure, the ratio of the effectiveness of local revenue (PAD) have a positive influence on the allocation of capital expenditure, and the ratio of the contribution of BUMD degrees does not affect the allocation of capital expenditure. The allocation of capital expenditure have a positive influence on the growth of regional economic. The allocation of capital expenditure cannot mediate the affect between the ratio of fiscal decentralization degrees, the effectiveness of local revenue (PAD), and the degree of the contribution of bumd on the growth of regional economic. But the allocation of capital expenditure can mediate the affect between fiscal dependence on the growth of regional economic.
PERSONAL BACKGROUND, POLITICAL BACKGROUND DAN PENGETAHUAN DEWAN TENTANG ANGGARAN SEBAGAI PEMODERATING HUBUNGAN GOOD GOVERNANCE DENGAN PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS DI KABUPATEN BANGKALAN) Fauzi Abdillah; Mohamad Djasuli
InFestasi Vol 4, No 2 (2008): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v4i2.1171

Abstract

Penelitian ini bertujuan untuk menguji atau mengetahuipengaruh dari penerapan prinsip-prinsip Good Governance terhadapperan DPRD dalam pengawasan keuangan daerah dan juga apakahhubungan keduanya dipengaruhi oleh beberapa fakor yaitu PersonalBackground dan Political Background anggota DPRD serta pengetahuandewan tentang anggaran.Variabel dependen dalam penelitian ini adalah peran DPRD dalampengawasan keuangan daerah sedangkan variabel independennyaadalah good governance dan variabel moderatingnya adalah personalbakcground, political background dan pengetahuan dewan tentanganggaran. Hipotesis dalam penelitian ini diuji dengan pendekatanregresi.Hasil dari penelitian ini menunjukkan bahwa good governanceberpengaruh terhadap peran DPRD dalam pengawasan keuangandaerah, sedangkan semua variabel moderating tidak mempengaruhihubungan good governance dengan peran DPRD dalam pengawasankeuangan daerah.Kata kunci: Personal Backgound, Political Background, PengetahuanAnggaran Dewan, Good Governance, Peran DPRD, dan PengawasanKeuangan Daerah

Page 12 of 29 | Total Record : 288

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