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INDONESIA
Jurnal Tekun
Published by Universitas Mercu Buana
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Core Subject : Education,
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Articles 130 Documents
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ANALYSIS INFLUENCE OF E-PROCUREMENT AGAINST GOOD GOVERNANCE IN KEMENTERIAN AGAMA REPUBLIK OF INDONESIA G.N. Hadi Budidharma
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5567

Abstract

Good governance is based on the implementation of government legislation, public policies that are transparent, as well as the participation and public accountability. Institutions of good governance includes the state or the government, private sector or the business world and society. Good governance is defined as the activity of the synergistic relationship between the state, private sector and communities. The utilization of information and communication technology in government or often called e-procurement with good information technology support and implementing integrity is believed to be vital in attaining good governance. Through the implementation of e-procurement, is expected various principles of good governance are able to materialize in governance so that corruption and bad actions in the governance process can be eliminated. This study aims to demonstrate empirically the effect of e-procurement to good governance in the ministry of religious institutions. The method of statistical analysis used is multiple regression. These results indicate that e-procurement is measured by principles such as efficient, effective, transparent, open, fair and accountable have a significant impact on good governance, while the principle of competitiveness does not have a significant effect on good governance
PRICE EARNING RATIO, DIVIDEN YIELD, DAN MARKET TO BOOK RATIO UNTUK MEMPREDIKSI RETURN ON STOCK MARKET Sely Megawati Wahyudi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5536

Abstract

The existence of the capital market makes the company has tools to measure the performance and financial condition of the company. If the company's financial condition is good, then the market will respond positively through an increase in stock prices. With the rise in stock prices in the capital market, more and more investors will invest in investments. In general, investors will invest if the investment can get the maximum return with certain risks. The stock valuation in fundamental analysis is often used by market analysis to determine the capital investment for the share Price Earning Ratio (PER), Market to Ratia Book, and Dividend Yield. In this research, the data used is secondary data. Samples are taken by systematic samples. This study uses regression analysis, Stock Return as the dependent variable and PER, MTB, DY and NI as independent variables. The results of the research conducted in the regression analysis were 32.6% in 2010, 25.5% in 2011, 26.3% in 2012 and 20.8% in 2010-2012. PER variables, MTB, DY, and NI for Returning Shares. This means that PER, MTB, DY, and NI simultaneously affect Stock Return. MTB positive effect on Stock Return, while PER, DY and NI negative effect on Stock Return, and four independent variables, MTB variable is the most dominant variable effect on Stock Return
MODEL PREDIKSI KESULITAN KEUANGAN DENGAN RASIO KEUANGAN (Studi kasus Pada Perusahaan Manufaktur di Indonesia yang telah terdaftar selama 5 Tahun di BEI 2008-2012) Diaz Lunardi Santoso
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5524

Abstract

This research aimed to figure financial distress model and to determined wihich financial ratios can predict financial distress for 1 year; 2 years; and 3 years before. This research was using samples of manufacturing industry thst listed on The Indonesian Stock Exchange in 2008-2012. Based on purposive sampling method, the research samples total are 160 manufactured companies. To figure the model, this research used logistic regression. This research indicated that financial ratios likes leverage, profitability, activity, RE to Total Assets, Market value of Equity to Book Value of Debt can predict financial distress 1 year; 2 years; and 3 years before. These financial ratios can predict above 64% of financial distress for 1 year; 2 years, and 3 years before, while around 36% were influeced by others factors. The predicting model for 1 year have 96,3% clasification accuracy ,while 2 years model have 96,3% clasification accuracy and 3 years model  have 92,5% clasification accuracy
ANALISIS KINERJA PT BANK BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO)TBK Achmad Chotib
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5541

Abstract

Islamic bank has growth well in Indonesia, and improve the economic and social welfare. Stragegic decision related to establisement of Islamic Bank is spin off. There are only 2 banks in Indonesia that really spin off: PT. Bank BNI Syariah (BNI Syariah) and PT. Bank Jabar Banten Syariah (BJB Syariah). The purpose of this study was to analyze the performance of BNI Syariah before the spin-off compared with after the spin-off and to analyze the performance of BNI Syariah after the spin-off compared with the performance of BJB Syariah after the spin off. Both of the performance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study was conducted by using analysis Paired Sample T-Test and Independent Sample T-Test. Based on quaterly financial reporting in year 2008-2012 the result showed that the performance of BNI Syariah before and after the spin-off does not difference significantly. The comparation of BNI Syariah and BJB Syariah after spin off showed that some ratios (NPF, NPM, ROA, ROE) did not difference significantly, but for CAR and FDR, there was a significant difference
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Y Yanti
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5532

Abstract

This research was conducted to analyze the factors that influence dividend payout ratio. The reason researchers choose a manufacturing company as an object of research because the manufacturing company is a company that has a continuous production activities, so to maintain the continuity of the company requires a large fund. This study took a sample manufacturing companies listed on the Indonesia Stock Exchange 2010-2013 period. Methods of data analysis using multiple regression to include classical assumptions consisting of normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The results showed that only ROA and Leverage variables that have an influence on Dividend Payout Ratio. The implications of these results contributing to managers may be to consider using an analysis of Return on Assets and Leverage that reflect the value of the firm's debt. to predict the behavior of corporate dividend policies. So to invest in capital market activities, the stock market value can be predicted by using these factors
PENGARUH PERSEPSI KONTROL PERILAKU, PENGETAHUAN PAJAK DAN PERSEPSI KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Abdul Basit; W Wirawan
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5520

Abstract

This research aims to analyze the factors that influence taxpayer compliance people doing free work or business activities in fulfilling the obligations of their tax. This research consists of three independent variables and the one dependent variable. The independent variable in this research is the perception of control behavior, tax knowledge and tax fairness perception. While the dependent variable in this study is the tax compliance. This research uses techniques of convenience sampling with a number of sample as much as 178 respondents and survey with questionnaire method in the collection of the data. Respondents who were sampled in this study are the tax payers private person who did free work or business activities registered in the Tax Services Office of Jakarta Matraman, Tax Service Office of Jakarta Duren Sawit, Tax Service Office of Jakarta Jatinegara, and Tax Services Office of Jakarta Kramat Jati. The analysis of research data analysis using Structural Equation Modeling (SEM) variance-based or so-called Component Based SEM by using SmartPLS software version 2.0. Based on the results of the data processing and analysis of the research that has been done shows that the perception of control doesn’t affect behavior significantly to tax compliance, tax knowledge influence significantly to perceptions of tax fairness and tax compliance and tax fairness perceptions influence significantly to tax compliance
PENGARUH INDEPENDENSI, KOMPETENSI, INTEGRITAS AUDITOR INTERNAL DAN EFEKTIFITAS PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL (Studi Kasus Pada Perum Percetakan Uang RI) Edi Wibowo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5568

Abstract

This study aims to examine the impact of independency, competence, integrity, and internal control corporate to the quality of audit result of auditor internal Satuan Pengawasan Intern  using multiple regression analysis . The object of this study is internal auditor the Indonesian Security Printing and Minting corporation. This study is an empirical study with purposive sampling techniques of data collection quesionery. Respondents in this study are the 60 auditor and ex auditor internal in Perum Percetakan Uang RI. There are 5 variables in this research that consist of four independent variables namely experience, independency, competence, integrity, and internal control corporate and one dependent variable that is the quality of audit result. According to the results of research, it can be concluded that independency and integrity internal control significantly affect the quality of audit result, while comptence and internal control did not significantly affect the quality of audit result. The coefficient of determination indicates that the independency, competence, integrity and internal control  simultaneously affect the dependent variable (the quality of audit result) of 78,30%, while the remaining 22.70% influenced by other factors
PENGARUH ADOPSI AKUNTANSI TRANSAKSI ASURANSI SYARIAH BERDASARKAN PSAK 108 TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA AJB BUMIPUTERA 1912 WILAYAH SYARIAH JAKARTA) Nuro Sholihah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5537

Abstract

This study aims to identify and analyze "Insurance Transaction Accounting Influence Adoption of PSAK 108 Against Sharia Based Financial Performance (Case Study At AJB Bumiputera 1912 Jakarta Regional Sharia)". The population in this study were all employees of all branches of sharia region of Jakarta as many as 84 people. The samples were set at 70 sample respondents with random sampling techniques, and data collection by questionnaire. Technical analysis of data using SPSS 20 to process the data from respondents who provide an assessment of the questionnaire stated in figures in the Likert Scale. Based on the results of the analysis showed that the presence of a negative influence between the application of the system in the early engakuan PSAK 108 on financial performance at the company AJB Bumiputera Sharia Jakarta region. This research proved the positive influence between the application of the measurement system in PSAK 108 on financial performance at the company AJB Bumiputera Sharia Jakarta region. This research proved the positive influence between the application of PSAK 108 in a presentation system on financial performance at the company AJB Bumiputera Sharia Jakarta region. This research proved the positive influence between the application of the system disclosure under PSAK 108 on financial performance at the company AJB Bumiputera Sharia Jakarta region
PENGARUH KOMPENSASI MANAJEMEN DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA F Fahreza
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5525

Abstract

Penelitian ini bertujuan untuk menguji bagaimana kompensasi manajemen dan reputasi auditor berpengaruh terhadap manajemen pajak di perusahaan perbankan menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Pertama penelitian ini menguji bagaimana pengaruh kompensasi manajemen terhadap pelaksanaan manajemen pajak yang mungkin dilakukan oleh manajemen guna meningkatkan kinerja perusahaan. Kedua, penelitian ini juga menguji pengaruh reputasi auditor yang melakukan audit terhadap pelaksanaan manajemen pajak di perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah purposive sampling karena penelitian ini memiliki kriteria sampel tertentu yang disesuaikan dengan tujuan penelitian. Berdasarkan metode purposive sampling, jumlah sampel dalam penelitian ini sebesar 28 sampel. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa dengan tingkat signifikansi 5%, kompensasi manajemen berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi the book tax gap. Sedangkan kompensasi manajemen tidak berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi GAAP effective tax rate. Selain itu reputasi auditor berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi the book tax gap maupun GAAP effective tax rate
THE ANALYSIS OF POTENTIAL FRAUD AGAINST FINANCIAL STATEMENTS WITH DISCLOSURE REQUIREMENT AND IMPLICATIONS OF TAXATION Muhammad Nur Ismail
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5542

Abstract

As a broad legal concept, fraud describes any deliberate fraudulent effort, which is intended to take the property or rights of another person or party. In the context of the audit of the financial statements as a deliberate misstatement. Taxation is very closely related to accounting. Basically, taxes are levied on economic activities of the company. Meanwhile, in charge of the accounting reports of economic activities in the framework of accountability to stakeholders. While the system of taxation which emphasizes trust to the taxpayer. This study focuses on the comparison between the financial statements for the particular income tax purposes compared with disclosure requirement and to determine the impact of taxation, formulate and analyze related research. The analysis of this study uses descriptive method that uses qualitative methods to examine the data in the form of information, the theory of the research library, and then by analyzing the data to resolve the case is formed, so that it can be deduced and advice can be given. The results of this study can be concluded there is potential fraudulent financial reporting in particular for corporate income tax reporting purposes look at the difference with disclosure requirement. This is because the management company did particularly VAT equalization tax on turnover in the corporate income tax by making various adjustments journal accounts in estimates related to income. The impact of taxation which is other than there is a lack of tax to be paid also added administrative sanctions such as penalty interest of 2% per month (maximum 48%) and a 50% penalty tax underpayments

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