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MANAGEMENT OF VILLAGE PRIVATE ENTERPRISES AS AN ACCOMPLISHMENT OF THE INDEPENDENCE ECONOMIC VILLAGE Kholmi, Masiyah; Jati, Ahmad Waluya; Suhardi, Diding
Jurnal Ekonomi Pembangunan Vol 16, No 2 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

This research aims to describe the governance of Village-Owned Business Entities in Megaluh, Jombang. Data collection with questionnaires and documents. This research method using quantitative-descriptive. The results show that BUMDES in Megaluh was implemented with the purposes of BUMDES and increase the economics of the village. But there are several limitations in the governance of BUMDES, which is the educational background of the management of BUMDES governance was occupied by high school or vocational school graduates (56,1%), the majority of BUMDES characteristics are in the form of savings and loans (56,4%), trade (29,6%), rental (6,3%), and else (7,7%). BUMDES does afford to contribute to village cash or PADes of the still low (2,39%).

ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX Sawitri, Desy Retma; Juanda, Ahmad; Jati, Ahmad Waluya
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility atshareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method.The samples which are used for the purpose of this research are the purposive sampling takenfrom shareea banks at Indonesia which already registered on 2015 and 2016. The result of thisresearch showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data alsoshowed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and CentralAsia Bank. There were also five shareea banks which simply ranked informative, they were:Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bankof Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria ShareeaBank.Keywords: Corporate Social Responsibility, ISR index, Shareea Banks

PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN DI INDONESIA Hasanah, Ni'matul; Syam, Dhaniel; Jati, Ahmad Waluya
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report. Keyword: Corporate Governance, Sustainability Report

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Mangkusuryo, Yusuf; Jati, Ahmad Waluya
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to determine the effect of Good Corporate Governance mechanism towardearnings management that is proxied with discretionary accruals (DTA). The GCG mechanismis proxied with managerial ownership (KM), institutional leadership (KI), independent board ofcommissioner (DKI) and independent audit committee (KAI). The sample used in this studywere 11 companies registered in CGPI for three years starting from 2013 to 2015.To knowwhether the above GCG variables have an effect on earnings management, multiple linearregression test using SPSS 2.1 program. The test results show that only managerial ownershipvariables has significantly influence to earnings management. While other variables such asinstitutional ownership (KI), independent board of commissioner (DKI), and independent auditcommittee (KAI) have no significant effect to earnings management.Keyword: Good Corporate Governance, managerial ownership, institusional leadership, independent board of commisioner, independent audit committee, earning management.

Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Peraturan Pemerintah No. 71 Tahun 2010 dalam Penyajian Laporan Keuangan Sekretariat UAPPA/B-W Kementrian Pertanian Provinsi Nusa Tenggara Barat Asmiputri, Rofika; Jati, Ahmad Waluya
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to analyze the suitability of applying the accrual-based accounting standards(Government Regulation No. 71 year 2010) with the presentation of the financial statements theaccounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/B-W) Ministry TheAgricultural Province Of NTB. This study describes the application of Accrual Based on SAP PPNo. 71 Year 2010 using data from the results of the interviews, the balance sheet, the reportrealization of budget, income and Expenditure Information Accrual and notes to financial statements, other reports that support the theme of the research, and the information contained in thewebsite BPTP NTB. Technique of data analysis that is done is by reviewing the policies andprocedures as well as the components of the preparation of the financial statements and identifyfactors that support and hinder the implementation of SAP-based Akual. The results of thisresearch show that the presentation of the financial statements the accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/BW) of the Ministry of Agriculture of the province ofNusa Tenggara Barat were in accordance with the rules contained in the regulations GovernmentNo. 71 the year 2010 about Accrual-based Government accounting standards.Keyword : Acrual-based,PP No 71,UAPPA/BW

TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX Jati, Ahmad Waluya; Ulum, Ihyaul; Utomo, Cahyo
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financial performance indicators are ROA, DAR, and DPR. Corporate governance is proxied with the percentage of attendance of the board of directors, board of commissioners and audit committee, the proportion of independent commissioners, and managerial ownership. Tax avoidance as a dependent variable is measured by effective tax rate (ETR). This research was conducted on companies incorporated in the Jakartaâ€™s Islamic Index 2016. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 26 companies. Data in this study were analyzed with SEM-PLS. The results of this study indicate that the financial performance and corporate governance has an effect on tax avoidance.Â

IBM SCREEN PRINTING AND OFFSET BUSINESS RIZKY, WELDING WORKSHOP JAYA MAKMUR IN THE VILLAGE SEMANDING DAU MALANG DISTRICT Jati, Ahmad Waluya
Studi Kasus Inovasi Ekonomi Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Community Service Program Internal entitledIbm Screen Printing And Offset Business Rizky,Welding Work-shop Jaya Makmur In The VillageSemanding Dau Malang District this is done withthe aim of increasing knowledge of entrepreneurs inthe fields of marketing, design and significance of thefinancial statements and the preparation of financialstatements, in order to improve Entrepreneursbusiness develo-pment.Methods of execution in this devotion is in theform of counseling, training and mentoring.Counseling is done to increase awareness and knowledge partner in the field of marketing, especiallyonline marketing. Further training and mentoringdone to train part-ners and assisting in thepreparation of financial statements partners. As forthe design of training we can only suggest to thecourse design program.Based on the discussions, review ofdocuments and interviews with Mr. Sulianto, themarketing system of prin-ting and screen printing aswell as tradi-tional and welding shop is still limitedto Malang, Surabaya, Jember, Banyuwangi andBanjarmasin. Next implementation team working oncreating a broader mar-keting models using theonline system, but it can not be applied because oflimited physical resources and human resources. Sothat the marketing system can not continue to usemarketing system is offered, as well as for programdesign there is also a shortage of human resources.Based on the results of this activity, it can besaid that the SME screen printing and offsetworkshop and Las potential to be developed further,although it is still managed by the management isvery simple, but from the aspect of management canbe said is good. From the marketing aspects ofexisting resources still have a problem in the masteryof technology, as well as from the production aspectwhen designing an employee is not able to design hisown, Mr. Sulianto it is evident that PITT design stilluse the services of design as a subscription to workof the subscription order. This conclusion is drawnwhen the team offered to sell the online system andoffers courses for its employees. While aspects ofpreparedness of the financial statements can be saidof business printing / screen printing and weldingshop is able to understand what we have given in thetraining preparation of financial statements, and toimplement it in the year 2016.Financial reporting system offered andapplied to Business screen printing and offset Rizkyas well as forge welding Jaya Makmur has beenprepared and can be applied in accordance with thedata source, human resources and existing facilities.Operation is very easy and can generate outputaccurate financial state-ments. Mentoring is doneseveral times to do the training and mentoring of thefinancial reporting system applications.Of the three proposals offered to the partnerthat is an online marketing system, design programand preparation of financial statements, but iscurrently only able to provide one single solution,namely the preparation of financial statements

MANAGEMENT OF VILLAGE PRIVATE ENTERPRISES AS AN ACCOMPLISHMENT OF THE INDEPENDENCE ECONOMIC VILLAGE Masiyah Kholmi; Ahmad Waluya Jati; Diding Suhardi
Jurnal Ekonomi Pembangunan Vol. 16 No. 2 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jep.v16i2.9053

This research aims to describe the governance of Village-Owned Business Entities in Megaluh, Jombang. Data collection with questionnaires and documents. This research method using quantitative-descriptive. The results show that BUMDES in Megaluh was implemented with the purposes of BUMDES and increase the economics of the village. But there are several limitations in the governance of BUMDES, which is the educational background of the management of BUMDES governance was occupied by high school or vocational school graduates (56,1%), the majority of BUMDES characteristics are in the form of savings and loans (56,4%), trade (29,6%), rental (6,3%), and else (7,7%). BUMDES does afford to contribute to village cash or PADes of the still low (2,39%).

Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Peraturan Pemerintah No. 71 Tahun 2010 dalam Penyajian Laporan Keuangan Sekretariat UAPPA/B-W Kementrian Pertanian Provinsi Nusa Tenggara Barat Rofika Asmiputri; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to analyze the suitability of applying the accrual-based accounting standards(Government Regulation No. 71 year 2010) with the presentation of the financial statements theaccounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/B-W) Ministry TheAgricultural Province Of NTB. This study describes the application of Accrual Based on SAP PPNo. 71 Year 2010 using data from the results of the interviews, the balance sheet, the reportrealization of budget, income and Expenditure Information Accrual and notes to financial statements, other reports that support the theme of the research, and the information contained in thewebsite BPTP NTB. Technique of data analysis that is done is by reviewing the policies andprocedures as well as the components of the preparation of the financial statements and identifyfactors that support and hinder the implementation of SAP-based Akual. The results of thisresearch show that the presentation of the financial statements the accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/BW) of the Ministry of Agriculture of the province ofNusa Tenggara Barat were in accordance with the rules contained in the regulations GovernmentNo. 71 the year 2010 about Accrual-based Government accounting standards.Keyword : Acrual-based,PP No 71,UAPPA/BW

Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia Ni'matul Hasanah; Dhaniel Syam; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report. Keyword: Corporate Governance, Sustainability Report

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