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<![CDATA[ANALISIS NERACA KASUS PEMBERIAN DANA TALANGAN (BAILOUT) BANK CENTURY ]]>
<![CDATA[Widita Kurniasari]]>
<![CDATA[ InFestasi Vol 8, No 1 (2012): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v8i1.1257
<![CDATA[The Bank Century takeover by the Deposit Insurance Corporation was due to the Capital Adequancy Ratio (CAR) of its 2008 balance sheet was negative so that it was needed to raise additional capital to be 8% according to CAR eligibility as required by Bank Indonesia. The December balance sheet of 2007 and 2008 exposed that CAR, ROA, ROE, NIM, assets, and deposits of Bank Century were negative. This indicates that the bank was inefficient, it did not gain any return from its investments and even more it suffered losses.]]>
<![CDATA[SFAS No. 106: ANALISIS KONSEKUENSI EKONOMI TERHADAP PERUSAHAAN ]]>
<![CDATA[Muhammad Syam Kusufi]]>
<![CDATA[ InFestasi Vol 2, No 2 (2006): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v2i2.1195
<![CDATA[Tulisan ini mencoba menelaah dampak pemberlakuansalah satu standar yang diterapkan di Amerika yaitu Statement ofFinancial Accounting Standard (SFAS) No.106 yang berjudul“Employer’s Accounting for Postretirement Benefits Other ThanPensions” (Akuntansi Pemberi Kerja untuk Tunjangan PascapensiunNon Pensiun). Standar ini mengharuskan adanya perubahan daripraktik yang dominan yang mempertanggungjawabkan tunjanganpascapensiun atas dasar kas ke dasar akrual. Konsekuensi ekonomidari pemberlakuan standar ini adalah adanya kenaikan beban yangsangat besar pada laporan keuangan perusahaan yang padaakhirnya menyebabkan adanya penurunan tunjangan pascapensiunkesehatan. FASB mewajibkan SFAS No.106 dengan alasan kewajibanuntuk memberikan tunjangan pascapensiun memenuhi definisi darikewajiban, jujur dalam penyajiannya, relevan bagi pemakai laporankeuangan, dan dapat diukur dengan reliabilitas yang memadai padabiaya wajar. Namun, pada kenyataannya banyak pihak yang tidaksetuju dengan pemberlakuan standar ini.]]>
<![CDATA[KESESUAIAN PERLAKUAN AKUNTANSI PEMBIAYAAN SYARIAH DENGAN STANDAR AKUNTANSI KEUANGAN DAN ISLAMIC VALUES (Studi kasus Bank Syariah Mandiri Cabang Pamekasan) ]]>
<![CDATA[Dewi Ika Rahmawati]]>;
<![CDATA[Yudhanta Sambharakreshna]]>;
<![CDATA[Muhammad Syam Kusufi]]>
<![CDATA[ InFestasi Vol 5, No 1 (2009): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v5i1.1162
<![CDATA[Perkembangan tidak hanya pada sektor perindutrian saja,namun juga sektor perbankan. Perkembangan dunia perbankan terbuktidengan berdirinya bank syariah. Bank syariah memberikan fasilitaspembiayaan untuk kegiatan produktif. Salah satu jenis pembiayaan dibank syariah yaitu murabahah dan mudharabah. Murabahah adalahpembiayaan dalam bentuk jual beli, sedangkan mudharabah adalahpembiayaan dalam bentuk bagi hasil. Penerapan pembiayaan yangdilaksanakan bank syariah harus berdasar pada standar keuanganuntuk perbankan syariah yaitu PSAK No. 59 dan berdasar nilai syariahyaitu pengungkapan Islamic Values.Penelitian ini menggunakan jenis penelitian kualitatif denganpendekatan deskriptif kritis. Dengan pendekatan deskriptif kritis,peneliti tidak hanya mengetahui perlakuan akuntansi pembiayaansyariah BSM cabang Pamekasan dilihat dari PSAK No. 59, namun jugamenggambarkan secara mendalam alasan BSM cabang Pamekasanmenggunakan kebijakan yang terinci pada pengungkapan akuntansinya.Sumber data yang digunakan yaitu data primer dan data sekunder.Tujuan dari penelitian ini menguraikan perlakuan akuntansi pembiayaanmudharabah dan murabahah BSM cabang Pamekasan, memberikanuraian mengenai perbandingan atas perlakuan akuntansi pembiayaansyariah BSM cabang Pamekasan dengan PSAK No. 59 dan Islamic Values,dan memberikan deskriptif kritis atas perlakuan akuntansi pembiayaanmudharabah dan murabahah yang diterapkan BSM cabang Pamekasan.Dari hasil pembahasan mengenai pembiayaan mudharabah danmurabahah diperoleh hasil bahwa untuk metode pengakuan pendapatanpembiayaan mudharabah dan murabahah telah sesuai denganpengungkapan pendapatan berdasar prinsip Islam yaitu menggunakanmetode cash basis . Dengan metode cash basis BSM mengakuipendapatan yang sudah pasti. Untuk denda yang diterapkan BSM tidak sesuai dengan apa yang diungkapkan PSAK No. 59, karena BSMmembebani denda untuk semua nasabah baik yang mampu maupuntidak mampu dalam hal materi. Secara keseluruhan pengungkapanakuntansi pembiayaan BSM cabang Pamekasan tidak sesuai denganpengungkapan Islamic Values.]]>
<![CDATA[Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang ]]>
<![CDATA[Desy Lesmana]]>;
<![CDATA[Delfi Panjaitan]]>;
<![CDATA[Mutiara Maimunah]]>
<![CDATA[ InFestasi Vol 13, No 2 (2017): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i2.3514
<![CDATA[This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively. This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively.]]>
<![CDATA[Sisi Lain Pengadaan Barang dan Jasa dalam Sebuah Studi Dramaturgi ]]>
<![CDATA[Putri Harziani]]>;
<![CDATA[Made Sudarma]]>;
<![CDATA[Aji Dedi Mulawarman]]>
<![CDATA[ InFestasi Vol 13, No 1 (2017): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i1.3047
<![CDATA[This study aims to explore the role of the actors involved in the procurement’s stage in Y’s Faculty of X’s University. The role of procurement personnel became main part of the show to see whether the procurement of goods and services in the Y’s Faculty that using direct procurement’s method have appropriate with the rules of Presidential Decree 70 of 2012. The Procurement’s stage is divided into the front stage and back stage that can not be separated in the show. Dramaturgy used as a method to analyze the role, coupled with using impression management’s analysis from John and Pittman Taxonomy. This research resulted in the conclusion that the procurement’s procedure has been carried out, although not fully follow the rules, because there are some procurement’s procedure were not met. Formal evidence is documented but not complete sequence and presented. Impression management techniques used by the actor to display the desired self-image, on time and under certain conditions.]]>
<![CDATA[IMPLEMENTASI PERATURAN PEMERINTAH NO 46 TAHUN 2013 PADA LAPORAN KEUANGAN WAJIB PAJAK BADAN DI MATARAM ]]>
<![CDATA[Henny - Henny]]>
<![CDATA[ InFestasi Vol 12, No 2 (2016): Desember ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i2.2765
<![CDATA[This study aims to explain how the implementation of Government Regulation No. 46 Year 2013Financial Report Corporate Taxpayers, especially UMKM in Mataram. This research is a case study.Informants consisted of tax authorities, Tax Consultants and the taxpayer. Data analysis was carriedout with reference to the cross-case analysis. The method used is a qualitative method.The conclusion of this study show that the presence of PP 46 of 2013 Financial Statements taxpayer makesa real case. This is because the size of the net income of a person or business entity will not affect theamount of tax to be paid, because the tax rate is calculated by multiplying directly against gross income, sothat the taxpayer does not have the opportunity to manipulate their tax payable. This will happen if thecounterparty of the taxpayer to report transaction activity that occurred or a company that had a turnovertaxpayer NPWP thus automatically tracked or known exactly amount. But if the counterparty of thetaxpayer is a small company that does not have a NPWP or have a NPWP, but do not obey the reportingof the transaction, it makes the taxpayer makes financial statements that do not correspond to the reality.That is to decrease the amount of profit, they set the gross turnover / turnover, cost of goods sold andexpenses incurred in the Profit / Loss them, so it will automatically shrink the number of tax payments.The suggestion from this study is that the set of rules or policies that make government may have data onthe amount of circulation of business taxpayers can use to minimize the chances of non complianceTaxpayers do with manipulating the Financial Statements. The suggestion from this study is that the set ofrules or policies that make government may have data on the amount of circulation of businesstaxpayers and counterparties that can be used tominimize non-compliance is opportunity for the taxpayer to manipulate the financial statements.]]>
<![CDATA[DETERMINAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA; EKSPLORASI INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE ]]>
<![CDATA[Dewa Ayu Oki Asta Rini]]>;
<![CDATA[- Akram]]>;
<![CDATA[Lilik Handajani]]>
<![CDATA[ InFestasi Vol 12, No 1 (2016): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i1.1798
<![CDATA[The aim of research is to know the intellectual capital, corporate governance effect and company’s characteristic toward financial archievment at manufacture company by using partial lest square (PLS). The research was apllied in 38 manufacture company (28,78 % from 132 companies) by using secondary data in front of financial and annual report from 2011 to 2013. The result indicated that intellectual capital has positive effect toward financial achievment, which indicated that the company hasi seriousness to give value by using high VAICTM and increase the intangible asset thorugh MBIC. Corporate governance has so significant effect toward financial achievment, that indicate the how level of suitability in applying corporate governance. Practice toward the entirely principle of OECD (2004). Corporate governance pratice that the refer to OECD (2004) principle is still dominated by the role of stakeholder in corporate governance. The transparancy and responsibility of committe. In the future, the company must give more right of shareholder’s and the equitable treatment to shareholder]]>
<![CDATA[“Akuntansi Luar Kepala” dan “Sederhana” ala UMKM Batik Tanjung Bumi yang Sarat Nilai Religiusitas dan Kesalingpercayaan (Sebuah Studi Etnografis) ]]>
<![CDATA[Thera Arena]]>;
<![CDATA[Nurul Herawati Herawati]]>;
<![CDATA[Achdiar Redy Setiawan]]>
<![CDATA[ InFestasi Vol 13, No 2 (2017): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i2.3510
<![CDATA[This study aims to determine the meaning of "accounting" version of UMKM Batik Tanjung Bumi. This research is part of the effort to photograph the practice of "accounting" which actually happened at Batik Tanjung Bumi UMKM by photographing the cultural side where the existence of UMKM. The main highlight is the culture of Tanjung Bumi people who have been embedded such as mindset (lifestyle), lifestyle, daily habits, and beliefs that are adopted. This research uses ethnographic method conducted in Tanjung Bumi Subdistrict Bangkalan Madura. The results show first, the accounting practices of entrepreneurs style of SMEs is "accounting outside the head." philosophy influenced by religious culture that "sustenance is not a mathematical thing to be reckoned with"; and accounting is interpreted in the form of "mutual trust". Second, the model of "accounting" ala UMKM Batik Tanjung Bumi is "simple accounting" which is interpreted by the reflection of entrepreneurship style of UMKM which is not the same as conventional principle. The results of this study contribute that in practice, has been born entrepreneurial accounting in Batik UMKM Tanjung Bumi. Accounting model that is formed and inseparable from local culture. Penelitian ini bertujuan untuk mencari pemaknaan “akuntansi” ala UMKM Batik Tanjung Bumi. Penelitian ini bagian dari upaya memotret praktik “akuntansi” yang senyatanya terjadi di UMKM Batik Tanjung Bumi dengan memotret sisi budaya tempat keberadaan UMKM tersebut. Sorot utamanya pada budaya intristik masyarakat Tanjung Bumi yang sudah tertanam seperti pola pikir (Mindset), gaya hidup, kebiasaan sehari-hari, dan kepercayaan yang dianut. Penelitian ini menggunakan metode etnografi yang dilakukan di Kecamatan Tanjung Bumi Kabupaten Bangkalan Madura. Hasil penelitian menunjukan pertama, praktik akuntansi ala pengusaha UMKM adalah “akuntansi luar kepala.” Filosofinya sarat budaya religius bahwa “rezeki bukanlah matematika yang harus diperhitungkan”; dan akuntansi dimaknai dalam bentuk “saling percaya.” Kedua, model “akuntansi” ala UMKM Batik Tanjung Bumi adalah “akuntansi sederhana” yang dimaknai dengan bentuk pencatatan versi pengusaha UMKM yang tidak sama dengan kaidah ilmu akuntansi konvensioanal. Hasil penelitian ini memberikan konstribusi bahwa pada praktiknya, telah lahir akuntansi ala pengusaha di UMKM Batik Tanjung Bumi. Sebuah model akuntansi yang terbentuk dan tidak dapat dipisahkan dengan budaya setempat.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA SATKER BALAI BESAR BMKG WILAYAH III DENPASAR-BALI) ]]>
<![CDATA[Santha Julia Sardi]]>;
<![CDATA[H. Ahmad Rifa’i]]>;
<![CDATA[L. Hamdani Husnan]]>
<![CDATA[ InFestasi Vol 12, No 2 (2016): Desember ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i2.2771
<![CDATA[This study aims to examine empirically the effect of the influence of Clarity Target Budget, Internal Control Systems, Human Resources and Government Accounting Standards on Financial Statement Quality and Accountability Government Performance. The population was 366 respondents KPA / PPK and treasurer at 183 work units BMKG. The number of samples is determined by purposive sampling technique, resulting in a sample of 94 respondents consisting of 47 units working under the coordination of the Center for BMKG Region III Denpasar-Bali. Collecting data using primary data by distributing questionnaires. Data analysis tool used is Partial Least Square (PLS). Tests on the research done by using second order confirmatory factor analysis. The findings of this study indicate that: (1) Quality of Financial Statements significantly affected by Goal Clarity Budget and Government Accounting Standards, but was not significantly affected by SPI and natural resources; (2) Accountability of Government Performance is significantly affected by SPI and SAP, but was not significantly affected by Goal Clarity Budget and Human Resources; (3) Quality of Financial Statements significantly influence the Government Performance Accountability. The implications of this study may be useful as consideration for decision makers in improving the quality of financial statements and Accountability Government Performance as a form of state financial management.]]>
<![CDATA[CORPORATE GOVERNANCE, TAX AVOIDANCE, AUDIT DELAY DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2010-2014) ]]>
<![CDATA[Ronald Tehupuring]]>
<![CDATA[ InFestasi Vol 12, No 1 (2016): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i1.1803
<![CDATA[Corporate governance is an issue related to the practice of tax avoidance and audit delay and will impact on the value of firm. Application of corporate governance expected to mitigate the asymmetry of information and increase the confidence of shareholders. This study aimed to examine the relationship of corporate governance and tax evoidance practices and their effect on audit delay and firm value. Samples were obtained through purposive sampling and as many as 130 observations, after deducting the data outliers, the final sample of 125 observations 2010-2014 of corporate banking listed on the Indonesian Stock Exchange. The data analysis technique used is multiple linear regression with SPSS version 17. The results show that the first model: reputation, of KAP, audit quality, and audit committee has no effect on tax avoidance, while independent commissioner negative effect on tax avoidance; The second model suggests that tax avoidance and independent commissioner has no effect on audit delay, while the audit committee negatively affect audit delay; The third model shows that tax avoidance (negative) and the audit committee (positive) effect on the value of firm, while the independent commissioner has not affect on value of firm.]]>
