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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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KEADILAN DISTRIBUTIF SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA DINAS Wahyudin Nor
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.v7i2.495

Abstract

This present research examined the effects that participation in budget preparation and the performances of government offices in Palangka Raya. These offices that turned to be executive elements of local government, were directly involved in budget preparation and served as working unit providing public services. Distributive justice perception were treated as moderating variable of this research. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 82 questionnaires sent, only 48 questionnaires could be processed. The empirical result using simple regression showed that budget participation significantly effect on performance of government offices in Palangka Raya. But empirically result using residual approach showed that a fit between budget participation with contingent factor (distributive justice) does not effect performance significantly.
ANALISA PELAKSANAAN AUDIT LINGKUNGAN ATAS PENGOLAHAN LIMBAH CAIR PADA PT. CHEVRON PACIFIC INDONESIA (Studi Kasus Limbah Air Terproduksi Lapangan Minas, Propinsi Riau) - Hermiyetti; Arinta Satya Poetri
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.v6i2.486

Abstract

Oil and gas companies have potential as a source of environmental pollution impacts, either directly or indirectly from any activities. Liquid, solid, and gas produced from primary production and its supporting activities are pollutants that can cause negative impacts on the environment.One of the biggest pollutants in oil and gas industry is water produced. Produced water is ground water as a byproduct in the production process of crude oil. Water produced with oil taken out toward the surface by bringing a variety of harmful compounds, so before disposal or use must first be processed and adapted to the existing quality standards.With the implementation of environment management systems, industry, through the identification of environmental impacts and environmental audit of internal activities that are conducted periodically, can create an environmental program with a priority scale of significance in terms of environmental impact. Of course, the industry can do environmental monitoring and evaluating the effectiveness of its implementation to achieve continuous improvement
PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN Ira Febrianti; Tona Aurora Lubis; Wirmie Eka Putra
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.v10i2.532

Abstract

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and judgment sampling, obtained 78 sample firms. The results showed that there were significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK - Reskino; - Rini; Dinda Novitasari
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.v10i1.511

Abstract

This research aims to test university accounting students perception in tax evasion, which the respondents in this research were undergraduate and graduate accounting students in Jakarta. Total sample of this research was 121 respondents. The determination method sample that used is purposive sampling with judgement sampling, to test the hypothesis in this research.Researchers use different independent samplet-test. This research shows that there is no different perception between undergraduate and graduate accounting students in terms of tax evasion.
AKUNTANSI LINGKUNGAN DALAM WACANA GOOD GOVERNANCE Robiatul Auliyah
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.v5i2.477

Abstract

Manfaat akuntansi lingkungan dapat digunakan untuk berbagai kepentingan. Akuntansi lingkungan lazim digunakan untuk mendukung akuntansi pendapatan nasional, yang menenkankan pada kepentingan nasional dan para penggunanya kebanyakan pihak-pihak luar pemerintah misalnya, digunakan sebagai alat pengukur ekonomi (makro) pada perhitungan gross domestik produk (GDP), akuntansi keuangan, perusahaan dapat menyajikan laporan keuangan untuk digunakan para investor, kreditor, pemerintah dan lain-lain, sedangkan akuntansi manajemen berfokus pada perhatian para pimpinan perusahaan atau instansi untuk kepentingan internal organisasi. Akuntansi lingkungan merupakan salah satu metode valuasi dampak lingkungan akibat industrialisasi. Karena ada dialektika antara manusia dan lingkungan maka seringkali terdapat hubungan kausalitas yang menyebabkan kerugian secara sosial. hal ini telah disinggung oleh Karl Max sebagai miscommunication manusia terhadap alam sehingga harus dimediasi oleh kerja. Fenomena ini mulai muncul sebab krisis lingkungan yang semakin tinggi lalu ditransformasikan dalam bentuk informasi kepada pihak stakeholder.
TAX FAIRNESS PERCEPTION AND TAX COMPLIANCE: STUDI EMPIRIK PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN DI BANDUNG Verani Carolina; Riana Fortunata
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.v9i1.500

Abstract

This study aims to examine whether perceptions of tax fairness influence on salaried taxpayer compliance. Richardson (2006) indetify tax fairness as an issue that positively impact tax compliance in Hong Kong. Recent research reveal that tax knowledge affects the perception of tax fairness and finally affects Malaysian taxpayers compliance behaviour (Saad, 2010). This research was conducted by questionnaire survey method in salaried taxpayers in Bandung. Regression analysis was used to identify the research variables (tax fairness and tax compliance). The results showed that vertical tax fairness and horizontal tax fairness are significantly affect salaried taxpayers compliance in Bandung.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) Diah Puspitarini; Fariyana Kusumawati
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.v7i1.491

Abstract

The goal this research is test influence of vactors to Student preference majoring in accounting to participation in accounting provetion program on four univercity: Unair, Ubaya, STIESIA, and Unibraw. Test of the research use linier regration model.The Result of the research, parsially test:  (a) independent variable significant infleance to dependent variable (carier motivation, kuality motivation, kwnoladge motivation, participating USAP motivation, degree motivation, term of education, and achievement motivation. (b) The cost of education motivation and econocic motivation don’t significant influence to participation in accounting provetion program. Corelation value R­2 between independen variable and dependent and dependent variable is 0,894, determination value 0,790 is the meaning 79,0% participation in accounting provetion program influenced by independen variable, than 21,0% participation in accounting provetion program influenced by others variable.
ANALISIS PENGARUH IMPLEMENTASI LAYANAN SAMSAT KELILING TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KABUPATEN PAMEKASAN Riskiyatur Rohemah; Nurul Kompyurini; Emi Rahmawati
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.v9i2.565

Abstract

The purpose of this research was to describe the implementation of Samsat Keliling services on taxpayers compliance of motorcycle both partially and simultaneously tested using variables of access taxes, facilities, complaint center, and the website. The primary data was gathered by survey questionnaire directly on the 100 taxpayers of motorcycle owner who used services samsat keliling. The sampling technique used was simple random sampling. The data analysis was done by using multiple linier regression and hypothesis T test and F test dan coefficient determination (R).The result showed, in partial test, the variable of access taxes and (R2) complaint center significantly influence taxpayers compliance of motorcycle owners. Although, the variable of facilities and the website were not significantly influence the taxpayers compliance. On the other hand, in simultaneous test, variable of access taxes, facilities, complaint center, and the website significantly influence taxpayers compliance of motorcycle owners.
DAMPAK PENGHAPUSAN PAJAK PERTAMBAHAN NILAI PADA PEMBIAYAAN MURABAHAH TERHADAP KINERJA KEUANGAN BANK SYARIAH Rita Yuliana; Nurul Herawati
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.v10i2.528

Abstract

The objective of this research is to explore the effect of Value-added Tax abolition to murabahah financing of syariah banks which refers to Tax Law No. 42 in 2009 and Finance Minister Regulation No. 251/PMK.011/2010. Using sequential data (2008:12-2012:12), this research tests financial performance: profitability and return on assets (ROA) of syariah banks, before and after the implementation of Tax Law No.42 in 2009 and the Financial Minister Regulation; and compare it to the conventional banks performance. The result suggests that there is a difference between murabahah financing before and after the implementation of the regulation. In addition, the results show that there is profitability difference between those before and after December 2010, but not for the ROA. The comparison of profitability and ROA between syariah and conventional banks shows the difference between the two.  The contribution of this research is to show that the Value-added Tax abolition policy has an effect on the syariah banks performance, but not yet aligned with the conventional banks. Hence, The Central Bank effort to align syariah and conventional banks still needs to be improved.
POLITICAL-ECONOMY ACCOUNTING PERSPECTIVE: LANDASAN BARU PEMBERDAYAAN BUMN Nur Fadjrih Asyik
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.v6i1.482

Abstract

The investigation study the role of government in influencing the economy. Initially, economists acknowledge the role of government is only limited to the provision of social overhead capital or infrastructure to facilitate economic development, but subsequent developments bear the thought that emphasized the need for government intervention in the economy wider to solve certain problems (Krueger, 1990). There are several factors that indicate aspects of the general weakness of state enterprises such as production costs, efficiency, labor costs, capital costs, customer feedback, innovation and flexibility, decision making, continuity of service, cost control, and the relation of ownership, performance, and status organization. Relative Balance Theory of which is a pragmatic approach that skewness is determined by balancing the emphasis of environmental conditions. In relation to accounting, management of privatization and corporatization in the performance report on the management company in terms of accountability in the form of financial statements by considering the company's goals.

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