Garuda - Garba Rujukan Digital

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

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

ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX Desy Retma Sawitri; Ahmad Juanda; Ahmad Waluya Jati
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 MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Yusuf Mangkusuryo; Ahmad Waluya Jati
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.

TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX Ahmad Waluya Jati; Ihyaul Ulum; Cahyo Utomo
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 Jakarta’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.

Title

Found 11 Documents
Search
Journal : Jurnal Reviu Akuntansi dan Keuangan

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search Journal : Jurnal Reviu Akuntansi dan Keuangan

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search
Journal : Jurnal Reviu Akuntansi dan Keuangan