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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
 25   26   27   28   29 
Tinjauan Audit Lingkungan dalam Perpektif Teori Suyatmin Suyatmin; Arfan Ikhsan; Ayu Oktaviani
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3578

Abstract

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DECISION OF FRAUD DISCLOSURE IN THE INDONESIAN REGIONAL GOVERNMENT Johan Arifin; Sheila Hikma Ariefadisya; Chivalrind Ghanevi Ayuntari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11088

Abstract

AbstractThe objective of this study was to examine the potential factors affecting employees to perform whistleblowing in Indonesian regional government level. The examined factors included supervisor support, protection, compensation and the level of fraud severity.This study was conducted by testing 130 civil servants who have worked in a number of regions in Indonesia. The test was done by handing out questionnaires that consisted of some questions and two case studies. The participants were asked to answer one of the available  five answer choices which were related to the decision of fraud disclosure in regional government. The result showed that employees were willing to disclose any fraud in the workplace if they received sufficient supervisor support, protections and considered that the level of fraud was serious. However, it was found that compensation did not affect the employees to perform whistleblowing.Keywords: Whistleblowing, Wrongdoing, Supervisor Support, Protection, Compensation.
Audit Tanggungjawab Sosial bagi Suatu Perusahaan Suyatmin Suyatmin; Nursiam Nursiam
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3693

Abstract

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PEMAKNAAN PERAN MATA KULIAH AKUNTANSI SYARIAH DI PERGURUAN TINGGI DALAM PEMILIHAN KARIR DI LEMBAGA JASA KEUANGAN SYARIAH Anna Sutrisna S; Saiful Muchlis
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1989

Abstract

This study aims to discover the role of Accounting Sharia courses in college against the interests of students accounting for a career in the Organization of Islamic Financial Services. This study is a qualitative research and processed using interpretive paradigm in the level of theory and practice. The informants as many as five people who are accounting students who have passed the course Accounting Sharia in Politeknik Negeri Ujung Pandang. The results of this study showed that purport accounting subjects of sharia in college in the selection of a career in financial services institution of sharia are students there who were trapped in material values that are infused with the scent of mechanistic and unisex students who expect professionalism tiered in a career in LJKS and neglect the suitability of theory and practice in operational performance in LJKS. Those that are still stuck in the value circle material in the sense of an income. In addition there are also prioritizing the suitability of theory and practice. But there are still caught in a cycle value of the materials in an income and interpret the meaning of the latter is to ignore the suitability of theory and practice in operational performance in LJKS and still trapped inside the circle in the value of the material interpret the meaning of an income. Overall concluded that accounting sharia courses in college for students accounting role in the selection of a career in LJKS.
ANALISIS KELOMPOK FAKTOR-FAKTOR KEMISKINAN DAN KESENJANGAN PEREKONOMIAN MENGGUNAKAN ALGORITMA SELF ORGANIZING MAPS (SOM) DI JAWA TENGAH TAHUN 2015 Siti Hasna Isnaeni
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5566

Abstract

The problem of poverty continues to be a major problem throughout Indonesia's history as a State. The distribution of the poor is also uneven in all regions in Indonesia. In the theory of poverty mentioned that the factors that influence the emergence of poverty problems originated from limitations in terms of economic, whether physical capital (income) or human capital. Therefore, poverty reduction target oriented planning is needed, so that the poverty reduction and economic disparity can be achieved by target. This study aims to analyze the factors that affect poverty and economic inequality to know the characteristics by applying data mining algorithms to determine the grouping of poverty and economic disparities in Central Java in 2015. In the grouping of poverty factors, the object of research that will be used are variables affecting poverty and economic disparity.The group analysis used data mining approach with Kansans and Kohonen Self Organizing Maps (SOM) algorithm.The result of analysis based on WCSS graph and cluster number validation is determined by cluster number 5 with Semarang City as cluster 1, Kudus is in cluster 2, cluster 3 contains 5 cities, in cluster 4 containing 6 districts and 22 other districts are in cluster 5. Keywords: Poverty, Economic Gap, Clustering K-means, Self Organizing Maps (SOM),central java.
Beberapa Aspek dalam Merger dan Akuisisi Anton A Setyawan
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.3480

Abstract

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LARGE DETERMINANT OF GREENHOUSE GAS EMISSIONS DISCLOSURE IN INDONESIA Rohmah Suryani; Fitri Laela Wijayati
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8545

Abstract

The purpose of this study is to examine the influence of corporate governance and financial performance toward the greenhouse gases disclosure. Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2014-2017.       This study used secondary data from sustainability report dan company’s annual report. The sampling technique used purposive sampling. Sample of this study consist by 13 companies in four year to 52 companies. Data was analyzed by multiple linier regression. As for data processing using SPSS.     The result of this study showed that environmental management system, environmental committee, leverage, and board independence has no effect to greenhouse gases disclosure. While profitability, capital expenditure, company size, and financial slack has effect positive and significant to greenhouse gases disclosure. Keywords: greenhouse gases disclosure, environmental management system, environmental committee, capital expenditure, financial slack.
Review Atas Earning Manajemen dan Implikasinya dalam Standar Setting Suyatmin Suyatmin; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3569

Abstract

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Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta Mujiyati Mujiyati; Galih Saras Sekarwangi; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11918

Abstract

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.
Peran Informasi Akuntansi dalam Pengendalian Organisasi: The State of the Art Triyono Triyono
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3602

Abstract

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Page 27 of 49 | Total Record : 482

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