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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 Fluktuasi Dinamis Makro Ekonomi, IHSG, dan SIBOR Terhadap Jakarta Islamic Index Ris Yuwono Y. Nugroho
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.493

Abstract

Capital markets can be a leading indicator for the economy. Shariah Index has taken  place in the process of  Islamization of capital markets at once is Islamic capital market development. The purpose of this study to (1) know the description of the dynamics of JII, JCI, Index of Industrial Production, and SIBOR, (2) evaluate the response to shocks Jakarta  Islamic Index  stock index, the Index of Industrial Production, and SIBOR.  Analysis using Vector Autoregression. VAR is built  with consideration to minimize the theoretical approach capable of capturing  economic  phenomena. Description  JII and  JCI  showed  a similar  pattern, the Index of Industrial  Production has an increasing trend,  while  SIBOR fluctuates  and  tends to fall.  Shocks that  occurred in the JII, JCI  and the Index of Industrial  Production  will be responded  positively by JII, while the shocks that occurred in SIBOR will respond in the opposite direction.
MENYINGKAP NILAI KEADILAN (DALAM PERSPEKTIF SYARI’AH ISLAM) YANG TERKANDUNG DI DALAM GOOD CORPORATE GOVERNANCE Anis Wulandari
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.484

Abstract

This research aimed to know the presence and the form of justice values in Good Corporate Governance (within Islam perspective). However according to OECD; Good Corporate Governance in a whole principles has been reflecting those values, although in some extent its different. Of course, its because built with different based formulation other than Islam’s values, or even far from its.In order to have those five principles more close to the Islam characters; first, by internalized “tauhid” in the Islam principles on OECD point of view, second, by framing Good Corporate Governance principles on OECD version with justice values that build in the Islam’s syariah.  In conclusion, for reforming OECD version about Good Corporate Governance to the more in Islamic principles and having justice values in Islamic point of view, injecting the main source of one paradigm that ALLAH is the creator of the universe to those five principles is the best solution.
PENGARUH GENDER, LATAR BELAKANG PEKERJAAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Dewi Fitriyani; Eko Prasetyo; Reni Yustien; Achmad Hizazi
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.530

Abstract

The successful of implementation of the tax collection system and self assessment system have correlation with the characteristic of taxpayers. The characteristics of taxpayers can be seen from gender, occupation background and level of education. This research aims to proof empirically influence of gender, occupation and education to taxpayers’ compliance. The population in this research is individual taxpayers who has NPWP and registered in KPP Pratama Jambi City. The method of sampling uses nonprobability sampling with convenience sampling. The hypotheses are tested using analysis of variance (anova). Based on anova results, gender has no influence to taxpayers’ compliance, while occupation background and level of education has influence to taxpayers’ compliance in fulfilling tax obligations. In addition, there are also joint effect of gender, occupation background and level of education to taxpayers’ compliance.
TAXPAYER COMPLIANCE IN TAX FILING AT PALEMBANG CITY - Marthadinasyah; Inten Meutia; - Mukhtaruddin; Dewa Saputra
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.507

Abstract

This study is aimed to analyse factors that influence tax payers' compliance intention to file annual income tax returns. Theory of planned behaviour (Ajzen, 1991) is used as theoretical framework to develop hypothesis that tax payers' compliance intention in filing annual income tax returns is influenced by attitude to comply, subjective norms, perceived behavioural control and moral. This study used 181 individual tax payers registered in Small Tax Office (STO) Palembang Ilir Timur, as respondent whom completed specifically-developed questionnaire that measured each of the four independent variable as well as their compliance intention to file their annual income tax returns. A structural equation model analysis of their responses found that perceived behavioural control and moral positively influence the compliance intention of taxpayers in filing annual income tax returns. Nevertheless, attitude to comply and subjective norms have no significant statistical effect.
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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LABA DAN “ARUS KAS” MASA DEPAN PADA PERUSAHAAN GO PUBLIC Indri Yuliafitri
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.489

Abstract

This research aims to study factors that can influence to future profit and cash flow on listed company from manufacture industry at Indonesian Stock Exchange in the year 2005-2007. This resesarch used profit, cash flow and cash dividend as independent variable. Type of this research is descriptive – verificative research.The object of this research is emiten from manufacture industry listed Indonesian Stock Exchange which publish income statement on December, 31, 2005 – 2007, obtaining profit on resesarch period and use rupiah in income statement. By using purposive sampling technique, there are 65 companies as resesarch object. The unstandardized multiple regression model is used to examine the influence of profit, cash flow and cash dividend toward future profit and cash flow both partial and simultaneously.The result of this resesarch show that (1) simultaneously, profit, cash flow, and cash dividend has strong positive influence toward future profit, (2) simultaneously, profit, cash flow, and cash dividend has positive influence toward future cash flow, (3)partialy, profit, cash flow, and cash dividend has positive influence toward future profit, but just profit and cash flow that has significant, (4) partialy, profit, cash flow hasn’t significant influence toward future cash flow, while cash dividen has positive significant influence toward future cash flow.
PENGARUH DANA ALOKASI UMUM DAN KHUSUS TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI PULAU SUMATERA William Gani; Septian Bayu Kristanto
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.558

Abstract

The purpose of this study is to test the effect of the General Allocation Fund (DAU) and the Special Allocation Fund Expenditure (DAK) that occurs in the district/city on the island of Sumatra, on Government Expenditure. The data was taken from the budget statement and income statement of 2007, which was obtained from 55 districts/cities.The results of the analysis indicate that there was significant effect of the DAU and DAK on government expenditure. The impact of this research was expected to be a smarter government in regulating local spending especially related to APBN and APBD.
ANALISIS PENERAPAN e-SPT PPN TERHADAP KEPATUHAN WAJIB PAJAK Dini Wahyu Hapsari
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.516

Abstract

The objective of this research is to investigate the effect of the utilization of tax computerized system with Electronic Value-added Tax Form on tax payers compliance. The research method used is associative method with survey approach. The analysis technique used to test the effect among variables are validity and reliability test, Spearman Rank Correlation Coefficient test, regression test, and t-Test for hypothesis. The analysis shows that Spearman Rank coefficient calculation results in 0,646 which is between 0,60 and 0,80. This number suggests that there is “strong” interpretation relationship.  On the other hand, the determination coefficient calculation suggests that the contribution of variable of computerized-tax system with electronic-form of Value-added Tax to the tax payer compliance is 41,7%; where the rest 58,3% is affected by other factors.  The regression equation gathered is Y’ = 33.256 + 0,598 X which shows positive effect, means every increasing of one unit of variable of computerized-tax system with electronic-form of Value-added Tax, the tax payer compliance will increase for 0,598 unit. While for hypothesis testing, it can be concluded that there is significant effect of the utilization of tax computerized system with Electronic Value-added Tax Form on tax payers compliance.
PENGARUH TINGKAT SUKU BUNGA, TINGKAT INFLASI, DAN RASIO KEUANGAN TERHADAP BETA SAHAM - Fidiana
InFestasi Vol 6, No 1 (2010): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i1.480

Abstract

This study investigated interest, inflation, and financial ratio consist of leverage, earnings variability, accounting beta, earnings per share, price earnings ratio, price book value, and dividend yield as independent variables that influence systematic risk. Dependent variables is systematic risk that proxied by beta. Population this study are public companies listed in Indonesian Stock Exchange.Samples used in this research are selected using purposive sampling from public companies of Jakarta Islamic Indeks (JII) from 2001-2005. The research tested hypotheses by using multiple regression analysis models. Based on model used, the results with F-test or Anova show that interest, inflation, and financial ratio significant influence on syariah stock beta. The result show thad interest and inflation did not influent to systematic risk. The results also show that from the nine factors of financial assumed influent to syariah stock beta, there are three factors which partially show significant influence consist of: leverage, earnings variability, and price book value.
POTRET PENURUNAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH AB: STUDI INTERPRETIF Rahmat Zuhdi
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.503

Abstract

 This study is based on the phenomenon of decline in opinion of districts/municipalities financial statement in East Java, especially AB local government financial statement as the only local government financial statement in East Java who is predicated as unqualified opinion in 2006, and then deteriorated in 2007, 2008, and 2009 continously-also got adverse opinion, disclaimer, and adverse opinion. The purpose of this study is to reveals the reasons of the phenomenon of decline in the quality of AB local government financial statement. This study uses a phenomenological approach. Data were collected from in-depth interviews with informants, and then analyzed using a model of Creswell.The results showed that (1) the application of financial information system of AB local government has not been integrated so that caused data assets are not well documented, (2) AB local government has not maximize efforts to improve the quality of human resources who have the capability of accounting, (3) the differences in policy between the Ministry of Health and Ministry of the Domestic Affairs caused local government disagree with each other in interpreting the policy, so that each local government use different policies in managing the fund of health insurance in the region.

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