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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
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PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) ATAS PENYUSUNAN LAPORAN KEUANGAN Setiyawati, Yuli; Hermawan, Sigit
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6629

Abstract

Dibanyak penelitian, konstibusi pelaku usaha mikro kecil dan menengah (UMKM) terhadap perekonomian memang telah terbukti, namun disisi lain pelaku skala ini juga masih banyak menghadapi masalah, salah satunya adalah dalam mengelola keuangan, terutama dalam penggunaan pengetahuan akuntansi dalam penyusunan laporan keuangan. Persepsi pengelola diduga kuat menjadi salah satu kunci permasalahn ini. Penelitian ini bertujuan untuk mengetahui persepsi dari pemilik dan pengetahuan akuntansi pelaku usaha mikro kecil dan menengah (UMKM) atas penyusunan laporan keuangan.Tujuan penelitian ini adalah untuk mengetahui persepsi pemilik dan pengetahuan akuntansi pelaku UMKM atas penyusunan laporan keuangan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan interpretif. Analisis data yang digunakan adalah triangulasi data dengan pengumpulan data yang berasal dari wawancara, observasi, dan dokumentasi terhadap informan kunci penelitian. Hasil analisis menunjukkan bahwa pelaku usaha mikro di wilayah Krian dan Pasuruan sebenarnya sudah membuat laporan keuangan atau catatan pembukuan walaupun terbilang sederhana, dan pengetahuan akuntansi yang mereka miliki tergolong sederhana sesuai dengan tingkat pendidikan mereka. Namun demikian para pelaku usaha mikro kecil dan menengah (UMKM) masih dirasa kesulitan untuk menyusun laporan keuangan mereka sebagaimana mestinya.
DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015 Trisnawati, Rina; Mardayaningrum, Mardayaningrum; Khotimah, Laillatul
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6702

Abstract

The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning  management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is 144 companies in JII index and 121 companies  in JII indexs. Sampling techniques using purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the proxy of corporate governance mechanism with institutional ownership, managerial ownership, the proportion of Board of Commissioners and the audit committee no effect  to accrual earnings management.(prob value >0.05). The free cash flow and leverage have an effect significantly to accrual earning management (prob value <0.05). Meanwhile in JII index, they have the same results. Corporate governance also no effect to accrual earning  management, but the free cash flow and leverage have an effect significantly to accrual earning management. Keywords: corporate governance, leverage, free cash flow, accrual earnings management
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 Setiawati, Erma; Baningrum, Ratih Mar
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6645

Abstract

This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures.Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23  for Windows. The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting.Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud.
PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6743

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance.Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.  Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance. 
PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, GROWTH, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) Widiastuti, Harjanti; Utami, Evy Rahman; Handoko, Ridi
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6745

Abstract

This research aimed to analyze the influence of size, type of industry, growth, and media exposure on Corporate Social Responsibility Disclosure.  The samples of this research are companies that has been listed in the Indonesia Stock Exchange between 2014 and 2015. Data in this study were obtained from annual reports and online newspapers. Regression analysis will be employed to answer the research question. The result showed that size and type of industry    positively and significantly infuenced Corporate Social Responsibility (CSR) Disclosure. Growth negatively infuenced Corporate Social Responsibility (CSR) Disclosure dan media exposure has no influence on Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility Disclosure, size, type of industry, growth, and media exposure. 
DETERMINAN MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Kusumawati, Eny
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.6935

Abstract

This study aimed to analyze the effect of nonfinantial and finantial to earnings management companies are included in the manufacturing company listed on the Indonesia Stock Exchange for the period 2014 until 2016. The finantial included leverage, free cash flow, profitability, tax planning, firm size and nonfinantial included managerial ownership, institutional ownership, independent board of commissioner, audit committee, audit quality. Measuring the earnings management used a discreationary accrual model. There were 120 companies taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that managerial ownership, institutional ownership, independent board of commissioner, and tax planning had no significantly effect on the earnings management. The audit committee, leverage, free cash flow, profitability, audit quality and firm size had significantly effect on the earnings management.  Keywords: finantial, non finantial, earning management
Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi Wandayu, Rika Candra; Purnomosidhi, Bambang; Ghofar, Abdul
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7414

Abstract

The purpose of this study is to examine the effect of rationalization reflected using the Theory of Planned Behavior and students' ethical beliefs about the intention to commit academic fraud. In addition, it examines the influence of pressure, intentions, and opportunities on academic fraud. The data of this study was obtained by distributing 229 pieces of questionnaire to Postgraduate students of  Faculty of Economics and Business, Brawijaya University Malang who know about academic fraud. This study uses WarpPLS in assessing the validity and the reliability of the data. The results show that rationalization has a negative effect on students 'intentions to commit academic fraud even though rationalization is high. However, it does not influence students' intention to commit fraud because of the high ethical beliefs of students that affect the fraudulency. In addition, even though rationalization has no effect, students receive high pressure and have big opportunities to commit fraud, so the intention to commit fraud arises, making academic fraud possible to happen.
Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar, Zulfikar; Mujiyati, Mujiyati; Bawono, Andy Dwi Bayu; Wahyuni, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7031

Abstract

Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional terhadap pendapatanoperasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsungterhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatanmudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan(pengaruh tidak langsung).
Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang Ramadhani, Annas Rahmat; Triyuwono, Iwan; Purwanti, Lilik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7311

Abstract

This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.
Sistem Pengukuran Kinerja dan Kinerja Dosen: Pengukuran Menggunakan Instrumen Berbasis Luaran Tahar, Afrizal; Sofyani, Hafiez
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.6762

Abstract

Penelitian ini bertujuan untuk menguji secara empiris hubungan sistem pengukuran kinerja (SPK) dosen di universitas ALPHA terhadap motivasi dosen, komitmen pada tujuan, dan berakhir pada kinerja dosen. Motivasi dan komitmen pada tujuan organisasi kami posisikan sebagai variabel intervening. Sampel penelitian ini adalah dosen Tetap di kampus ALPHA yang sudah terlibat dalam sistem pengukuran kinerja berbasis sistem informasi. Pengujian hipotesis dilakukan dengan structural equation model (SEM) berbasis varian, yakni Patial Least Square (PLS). Hasil penelitian menunjukkan bahwa SPK belum mampu menggiring pada peningkatan kepada kinerja meskipun mampu meningkatkan motivasi dan komitmen pada tujuan organisasi pada diri dosen. Alasan kondisi tersebut dijelaskan dalam paper secara lebih detail.

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