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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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Dampak Prosedur dan Reviu Inspektorat Terhadap Peningkatan Akuntabilitas LKPD Provinsi Banten Jessi Chintiaranita Listira; Septian Bayu Kristanto
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4256

Abstract

This research wants to analyze the effect of procedure and review inspectorate towards accountability of Local Government Financial Statement (LGFS) Banten Province. Researchers interested in extreme changes of audit opinion on LGFS Banten in period 2013 to 2016. The change from disclaimer opinion to qualified opinion, and then unqualified opinions in short period are crucial. The analyze result of LGFS in 2016 shows that the review procedures from The Audit Board of Republic Indonesia (BPK RI) are reasonably assured. Those reviews are effecting the increasing of accountability of LGFS in period 2015 and 2016. This result means Banten Province has been covered their LGFS quality. The suggestion in this research is to optimize the role of Government Internal Supervisory Apparatus (APIP) to maintain the quality and accountability of LGFS in the future.
Membongkar Imperialisme dalam Kebijakan Pajak Usaha Mikro Kecil dan Menengah (UMKM) Yuyung Rizka Aneswari
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4246

Abstract

This article aims to criticize the fairness of the application of the final tariff incometax for MSME This research is in a critical paradigm using Sukarno's thinkingMarhaenism as a tool to criticize. Marhaenisme has three basic values, namely SosioNasionalisme, Sosio Demokrasi dan Ketuhanan yang Maha Esa. The results showthat taxation policy does not take into account the unique characteristics of SMEs,allegedly only concerned with a certain type of dolongan and loaded with the spiritof materialism. This research has a policy contraibution that provides a discourse forthe government on a fair tax implementation scheme, especially for MSMEs.
Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia - Ismawati; Rita Yuliana; Yuni Rimawati
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4261

Abstract

This study aims to provide empirical evidence on adoption of IFRS and the effect toaccrual earnings management and real earnings management. This study usedmanufacturing firm data which is listing on Indonesia StockExchange in 2010-2013 and there are 63 firm used as sample. This study usedsecondary data. 2010 and 2011’s financial statement used to test descriptivestatistic at the beginning stage adoption of IFRS. 2012 and 2013’s financialstatement used to test descriptive statistic at the advance stage adoption of IFRS.The technique of data analysis in this study using multiple linear regressionanalysis. The result of this study find empirical evidence that IFRS adoption has negativeinfluence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.IFRS adoption doesn’t have influence to real earnings management through proxyas operation cash flow, production cost, and descretioner cost after firm adoptedIFRS at the beginning stage and also at the advance stage adoption of IFRS.
Metode Pembelajaran E-Learning Menggunakan Technology Acceptance Modelling (TAM) Untuk Pembelajaran Akuntansi Johandri Iqbal; Arisman -
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4856

Abstract

This study develops E-learninglearning model. By applying E-learninglearning design, it facilitates lecturer and student to expand supporting course on their own. E-learningsystem design uses technology acceptance model concept (TAM) which is a technology and information system acceptance model will be used by the user. The construct in technology acceptance mode is perceived usefulness, perceived ease of use, attitude towards behavior, behavioral intention, and actual technology use. Hypothesis test used structural equation modeling (SEM). By testing the validity and reliability, Model fit criteria, Output Laten Variable coefficients, Output Indirect and total Effects, seven hypothesis which would be examined, five hypothesis are accepted and two hypothesis are rejected.
Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment Lambok Tampubolon
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4870

Abstract

This research is quantitative research. The data used in this study is primary data by distributing questionnaires to public accounting firms domiciled in DKI Jakarta. The population in this study were auditors who worked in the Public Accounting Office. Questionnaires were distributed as many as 130 questionnaires and data that could be processed as many as 100 questionnaires. Data is processed using the help of SPSS 23. The purpose of this study is to examine the effect of auditor compliance, knowledge and experience on audit judgment. From a sample of 17 public accounting firms in DKI Jakarta, this study shows that: (1) obedience pressure has a significant positive effect on audit judgment, (2) knowledge has a significant positive effect on judgment audits, and (3) auditor experience has no effect on judgment audit.
Kontruksi Etika Maduraisme Dalam Kode Etik Akuntan Profesional: Internalisasi Nilai “Gaik Bintang” Dalam Etika Profesi Akuntan Mohamad Djasuli
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4857

Abstract

This article has objectives to concots values of madurese culture’s local wisdoms in order to build the concept of accounting profession’s code of ethics in Indonesia holitically. The main foundation of the holistic accounting profession’s code of ethics in Indonesia is the local wisdoms in which are taken from the madurese culture from the madura folk song entitled “Ghai’ Bintang”. Ghai’ Bintang lyrics are full with God’s value that is implemented in honesty value and this is one of the charasterics of madura people in their daily life. The holistic concept will be very important in this research as the foundation that will be internally fused in the building of the holisctic Indonesian Accountant Code of Ethics  with the Ghai’ Bintang song. The Holistic approach is a way in a research in building new concept from the previous one. This research has produced  the holisctic Indonesian Accountant Code of Ethics in which based on the values of knowledge principles, competence, defenselesness, grateful, and happiness. Those five principles must be covered with hinesty value as the spearhead of moral that has to be owned by each accountant. Those principles are part of the transformation of God Values that must be applied by every human being in the earth. Thus, this is also a responsibility for each accountant when they take action in their professional activities. Moreover, the implementation of Madura local culture ethical value may become a new foundation of the reformation of accounting profession’s code of ethics in Indonesia in this industry revolution era.
Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y) Ilham Maulana Saud; Iman Teguh; Peni Nugraheni
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4858

Abstract

This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.
Updating Standard Operating Procedures : Tuntutan Manajemen? Studi Kasus Pada Unit Gizi Rumah Sakit X Di Surabaya Lidya Ratnasari Tejosaputra; Hendra Wijaya
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4854

Abstract

The purpose of this study is to analyze and evaluate the implementation of standard operational procedures (SOPs) in nutrition unit of X hospital in Surabaya after the change of management. The scope of the study is the implementation of SOPs that focused on the organizing of processing food in hospital’s kitchen. The study uses explanative qualitative approach with case study method. The types and sources of data are qualitative and primary data. Methods of data collection are interview, observation, and documentation.The results of the study show that the change of management caused many changes and adjustments in day to day operational implementation, but there is not enough updating the SOPs. The evaluation of SOPs reveals that the report needed by new management is not available as there are not enough documents in the existing SOPs to support the availability of the report. Hence, the updating of SOPs is necessary to fulfill the management demand.
Effect of Corporate Governance And Disclosure of Corporate Social Responsibility on The Quality of Financial Statements Winda Pramudita Rusady; Andrian Budi Prasetyo
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4859

Abstract

The aim of this study was to analyze the effect of the disclosure of corporate social responsibility on the quality of the financial reports and the disclosure of corporate social responsibility mediation on the financial report quality of corporate governance. The dependent variable, financial report quality, was measured by earnings management (RAM); while, the independent variables, corporate social responsibility disclosure and corporate governance, were measured byCSRindex andCGIindex. Meanwhile, the control variables were the negative value of operating cash flow, profit, debt ratio, market volatility, and operating cycle. The sample was manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The sampling method was purposive sampling and the technique of analysis was multiple linear regression. The results showed that corporate social responsibility disclosure significantly and negatively affectedRAMand the mediation of corporate social responsibility disclosure on the effect of corporate governance did not affect the quality of the financial reports.
Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pemenuhan Kewajiban Perpajakannya di Lembaga Pendidikan Yayasan Swasta Katolik Masihaena Fau; Sarwani -; Kadir -
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4855

Abstract

This study aimed to give empirical evidences about the effect of knowledge of taxes,  taxes sanction, taxes service quality, and administration system/taxes policy to the taxpayer complience . The population in this study was 508 employees who are taxpayers in three catholic Private Education Foundations in Banjarmasin, Sibolga and Nias. The Foundations were Anawim, Santa Maria Bunda Berbelas Kasih and Santa Maria Gracia, The data were collected from the output of questionnaires which were given to the respondents. The sampling technique used purposive sampling with 251 samples.The results showed that there was a positive effect of knowledge of taxation, taxation sanctions and tax service quality on taxpayer compliance because of having knowledge but because they did not have the background in taxation knowledge and also strict taxation sanctions and good service quality affected taxpayer compliance in fulfilling their obligations while the administration system / tax policy does not affect the responsibility of the taxpayer because it directly does not feel the benefits directly and also feels it has been obedient because it has been cut directly by the treasurer so that it ignores the annual SPT report which is a WP obligation.

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