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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Journal of Management and Education(APJME) Jurnal Akuntansi dan Keuangan Indonesia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management
Akhmad Riduwan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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REMUNERASI, PELATIHAN, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KINERJA AUDITOR DIREKTORAT JENDERAL PAJAK Rendra K.P., Novanianto; Riduwan, Akhmad; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

Performance can be define as level of accomplishment in conducting job responsibility.Generally, performance measurement is related with three aspects, those are: quantity aspect, qualityaspect and cooperative aspect. The objective of this research is for testing and knowing the effect ofremuneration, training, emotional quotient and spiritual quotient to the auditor performance atGeneral Directorate of Taxes. This research is a quantitative study, determining sample usingpurposive sampling/judgment sampling. The data is analyzed with multiple regression analysismodels.The results of research show that remuneration, training, emotional quotient and spiritualquotient have positive effects to the auditor performance partially. The practical benefits of thisresearch can be a reference or opinion to the Directorate-General of Taxes in order to improve theability of Auditors in carrying out their tasks with more give attention related to remuneration, thedevelopment of training, upgrade of emotional and spiritual quotient (ESQ), so it can work with moreoptimal.Keywords: tax auditor, performance, remuneration, training, emotional quotient and spiritualquotient.
PENGARUH BAGI HASIL DAN SUKU BUNGA BANK KONVENSIONAL PADA JUMLAH DEPOSITO MUDHARABAH Mardianti, Amelia; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The research is meant to test the influence of profit sharing rates and interest rates bank konvensional to the amount of mudharabah deposit at Bank Mega Syariah in 2007-2014. This research uses quantitative. The data is the secondary data and time series which has been obtained from the financial statement of Bank Mega Syariah, the financial statistic of Bursa Efek Indonesia, and Bank Indonesia. The sampels are are quarterly financial statement from 2007 to 2014. The regressions analysis has been carried out in order to conduct significance test of the influenceof profit sharing rate and interest rate partially with the amount of mudharabah deposit.The result of the research has proved that: (a) profit sharing rate does not have any influence to the amount of mudharabah deposit; (b) interest rate bank konvensional has significant and positive influence to the amount of mudharabah deposit at Bank Mega Syariah because the rate of conventional bank increases, the amount of mudharabahi deposit does not experience any drestic changes because the customers still invest their fund at Bank Mega Syariah.Keywords: the amount of mudharabah deposit, profit sharing rate, interest rate.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN PADA HARGA SAHAM Safira, Zhara; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purposes of this research are: (a) to find out the influence of the disclosure of Corporate Social Responsibility on the stock price; (b) to find out the influence of financial performance on the stock price. The samples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2013 periods; the samples are 37 companies which have been selected by using purposive sampling. The multiple linear regressions analysis is used as analysis technique. The result of this research shows that i.e.: (a) the disclosure of Corporate Social Responsibility does not have any significant influence to the stock price. The absence of significant influence means that the public does not notice the information which has been delivered by the company about the concern of the company to the social problems, so that it does not have any influence to the demand of the investors request of the company stock, finally it does not give any significant influence to the stock price; (b) Return On Assets has positive influence to the stock price. A good development on return on assets will add the investors’ belief to the magnitude of the profit that can be provided by the company. When the demand of the investor to the company stock is large, this can have influence to the enhancement of stock price; (c) the return on equity has positive influence to the stock price. The value of return on equity is high it is an encouraging matter for the investors when the profit which is provided for the investors is getting larger, the investors will be interested in purchasing the company stock. If the demand of the investors to the company stock is quite large, it will have influence to the enhancement of the stock price.Keywords: Corporate Social Responsibility, Return on Assets, Return On Equity and Stock Price.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Suffah, Roviqotus; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of profitability, leverage, firm size, and dividend policy in firm value. The independent variables are profitability, leverage, firm size, and dividend policy. Meanwhile, the dependent variable is firm value. The samples are 23 companies which are listed in LQ-45 index and the research periods are four years which is started from 2010 to 2013. The sample collection technique has been done by using purposive sampling. The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analysis method has been done by using the multiple liniear regressions.The result of this research shows that (1) profitability has positive influence to firm value. High profitability can increase firm value; (2) leverage has positive influence to firm value. High leverage is used to control free cash flow; (3) dividend policy has positive influence to the firm value, due to the high dividend can return the capital of the investors; and (4) firm size does not have any influence to the firm value. Firm size does not have any influence since the object of the research is the LQ-45 index in which the companies which are listed in the index are companies which have high trade volume and capitalism, therefore the firm size does not influence the firm value.Keywords: Profitability, Leverage, Firm Size, Dividend Policy, Firm Value.
PENGARUH TINGKAT INFLASI, SUKU BUNGA, HARGA EMAS DUNIA, DAN KURS RUPIAH PADA JII Utoyo, Novita Ndari; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of inflation rates, interest rates of Certificate of Bank Indonesia, the price of gold, and Rupiah current exchange rate to the Syariah stock index which is Jakarta Islamic Index (JII). This research is a comparative causal research. The sample collection technique has been done by using purposive sampling. The samples are 60 JII Indexes from 2010 to 2014. The data is the secondary data which has been done by using documentation method in the form of statistics data and index summary of 2010-2014 periods which has been obtained from Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). The data analysis method has been done by using multiple linear regressions analysis. The result of the research shows that : (a) the inflation rates does not have any influence to the Jakarta Islamic Index (JII) because the inflation that has occurred is the lowest; (b) the interest rates of Certificate of Bank Indonesia does not have any influence to the Jakarta Islamic Index (JII) because for the investors, the interest rates of Certificate of Bank Indonesia is riba; (c) the price of gold has positive influence to the Jakarta Islamic Index (JII) because the due to the enhancement of gold price has led investors to sell their gold, and gain benefit, then they allocate their investment to Syariah stocks; (d) Rupiah current exchange has negative influence to the Jakarta Islamic Index (JII) because for the investors when the currency is weakening, it means that the prospect of the economy is unfavorable and high risk if the stocks are not sold.Keywords: Inflation rates, interest rates, the price of gold, rupiah current exchange, and Index (JII).
Teori Akuntansi: Dari Normatif ke Positif, Isu Bebas Nilai, Hingga Mitos dan Wacana Redefinisi Akuntansi Riduwan, Akhmad
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.105

Abstract

Abstrak Pergeseran teori akuntansi dari yang berlabel  “normatif” menjadi berlabel “positif” tidak serta merta menjadikan teori akuntansi bebas dari kepentingan atau bebas nilai. Hal ini terjadi karena teori akuntansi positif tidak memiliki pijakan berpikir yang independen, kecuali mengawali riset empiris dengan tetap berpijak pada teori akuntansi normatif. Akibatnya, teori akuntansi positif justru berpartisipasi dalam melanggengkan mitos-mitos dalam akuntansi yang semula dibangun melalui teori akuntansi normatif. Mitos-mitos akuntansi tersebut adalah berupa asumsi dasar atau postulat yang meliputi economic entity, going concern (continuity), dan monetary units. Sebagai mitos, postulat-postulat akuntansi itu  merupakan angan-angan sosial dan cita-cita kolektif yang dibangun oleh teoritisi akuntansi, untuk melayani kepentingan tertentu. Sebagai mitos pula, postulat-postulat akuntansi itu bukanlah sebuah kebenaran rasional, karena mitos semacam itu dibutuhkan semata-mata untuk memaksa manusia (akuntan atau pihak lainnya) agar menerima dan memahami akuntansi seperti apa adanya. Mitos-mitos tersebut selama ini menjadi dasar yang sangat dominan dalam pengkonstruksian teori akuntansi, baik normatif maupun positif. Dalam kedua teori tersebut, akuntansi didefinisikan sedemikian rupa, sehingga aktimtas akuntansi hanya (a) mengukur, mencatat,  dan  melaporkan transaksi ekonomik  kuantitatif yang bersifat keuangan, (b) menghasilkan laporan keuangan sebagai bentuk pertanggungjawaban manajer kepada pemilik modal (investor dan kreditor), dan (c) memberikan informasi yang hanya berguna untuk pengambilan keputusan ekonomik. Karena akuntansi memiliki peran yang sangat besar secara sosial, maka upaya dan wacana untuk meredefinisi akuntansi konvensional merupakan suatu hal yang penting. Dengan melakukan redefinisi tersebut, akuntansi diharapkan tidak hanya terfokus pada angka-angka moneter, tidak hanya terfokus kepada kepentingan pemilik modal, dan informasi akuntansi tidak hanya tersedia bagi keputusan-keputusan ekonomik.  Dengan melakukan redefinisi, akuntansi diharapkan mampu membantu menciptakan akuntabilitas entitas yang lebih luas. Kata-kata kunci: Teori Akuntansi, Teori Akuntansi normatif, Teori Akuntansi Positif, Redefinisi Akuntansi.
RESPONS PELAKU UMKM ATAS PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Fersiani, Ekawati; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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This research is meant to find out the respond of the business practitioners of micro, small, and medium enterprises (UMKM) on the calculation of rates and the basis of tax calculation, the easiness and the simplification of the payment of tax and the purpose of the issuance of Government Regulation No. 46 of 2013. The data has been obtained directly from 7 business practitioners of micro, small, and medium enterprises in Surabaya city as informants. The data collection has been done by conducting Interpretation Analysis Method. The result of the research shows that 1) In general, the business practitioners of micro, small, and medium enterprises (UMKM) agree on the change of rates and the basis of tax calculation; 2) the business practitioners of micro, small, and medium enterprises (UMKM) agree that the Government Regulation No. 46 of 2013 provide the easiness and the simplification of the calculation in the payment of tax; 3) the business practitioners of micro, small, and medium enterprises (UMKM) have an opinion that the purpose of the Government Regulation No. 46 of 2013 has not completely educated the public to be orderly and transparent administration in paying taxKeywords: Respond, Government Regulation No. 46 of 2013, Micro, Small, and Medium Enterprises (UMKM).
This research is conducted with a purpose to find out the influence of profitability, efficiency, and syariah compliance to the yield sukuk mudharabah. Variables which are used in this research are profitability, efficiency, and syariah compliance as inde Ernawati, Ernawati; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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This research is conducted with a purpose to find out the influence of profitability, efficiency, and syariah compliance to the yield sukuk mudharabah. Variables which are used in this research are profitability, efficiency, and syariah compliance as independent variables, and yield sukuk mudharabah as the dependent variable. The annual data of 2008-2012 periods is used as the source of data. The sample of the research consists of three issuers of sukuk mudharabah from the total of five issuers of sukuk mudharabah which are listed in Indonesia Stock Exchange (IDX) and they have been chosen by using purposive sampling. Quantitative method is the statistic method that is used in this research and multiple linear regressions as test instrument. The normality assumption test shows that the data has normally distributed. The autocorrelation assumption test shows that the data is used randomly, so there is no problem with the autocorrelation. The multicolinearity assumption test shows that there is no correlation among variables in the independent variables so the multicolinearity does not become any serious problem. The heteroscedasticity assumption test shows that the variant of constant disturbance probability distribution for the whole observation on the independent variables or in the other words heteroscedasticity does not become any problem. The result of the research shows that profitability test does not have any influence to the yield sukuk mudharabah, the efficiency variable has positive influence to the yield sukuk mudharabah, and the syariah compliance variable does not have any influence to the sukuk mudharabah in Indonesia. Keywords: Profitability, Efficiency, Syariah Compliance, Yield Sukuk Mudharabah.
DETERMINAN PEMBIAYAAN MURABAHAH (Studi Kasus Pada PT. Bank Muamalat Indonesia, Tbk.) Vaidian, Elok Vivin; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to examine the influence of third party funds, the influence of non performing financing, the influence of return on assets to the murabaha financing. The sample collection technique has been carried out by using purposive sampling. The sample is PT. Bank Muamalat Indonesia in 2007-2014 research periods. The data analysis technique has been performed by using multiple linear regressions. The result of the research indicates that third party funds has positive influence since the bank tends to distribute their funds as much as possible in order to gain maximum profit. Non Performing Financing has negative influence because the loans which return to the bank is less, it will make the funds which is available to be distributed decreased. Meanwhile, the Return on Assets has positive influence because when the profit rate that is gained by the bank is getting large, the management efforts to invest the profit with various activities which benefit the management is getting strive as well, particularly the distribution of financing. Keywords: third party funds, non performing financing, return on assets, murabaha financing.
PERAN RASIO CAMEL DALAM MEMPREDIKSI PROFITABILITAS PERBANKAN SYARIAH MASA DEPAN Esti P., RA. Ida Wahyu; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The research is aimed to examine (a) the influence of the CAR (Capital Adequency Ratio) to the ROA inthe future, (b) the influence of the NPF ratio (Non Performing Finance) to the ROA in the future, (c) the influenceof the NPM ratio (Net Profit Margin) to the ROA in the future, (d) the influence of BOPO ratio (Operating CostOperational Income) to the ROA in the future, (e) the influence of the FDR ratio (Finance to Deposit Ratio) to theROA in the future. The financial ratio data which can be given is the Syariah Banking statistics from BankIndonesia which is the aggregate or overall in 2005-2015 periods. The analysis method has been carried out byusing multiple linear regression. The result of the research shows that (a) Capital Adequacy Ratio, Non PerformingFinance, Operating Cost and Operational Income, and Finance to Debt Ratio do not have any influence to theReturn on Asset in the future. This is caused by the Sharia Bank is encountered to high operating cost. Meanwhile,the Net Profit Margin has positive influence to the Return on Asset in the future because the managementperformance of a bank has great influence to the profitability in the future, (b) CAMEL ratio can be used to predictthe profitability in the future.Keywords : Capital adequacy ratio, non performing finance, net profit margin, operating cost and operatingincome, and return on assets in the future
Co-Authors Amelia Mardianti, Amelia Andajani Andajani Andajani Andajani Andajani Andajani Andani, Vinda Ari Andayani Andayani Andayani Andayani Andayani Andayani Ardiansyah, Rendi Arifianto, Agil Nur Atiqoh, Nur Attamimi, Fikri Muhammad Bambang Suryono, Bambang Berliani, Citra Bonaventura Suprapto Budiyanto Budiyanto Damayanti Astika Sari, Damayanti Astika Diah Kusumawardani, Diah Dyastaria, Nathania Putri Elok Vivin Vaidian, Elok Vivin Ernawati Ernawati Eunike Dwimilten, Eunike Farizi, Fauzan Al Fersiani, Ekawati Firdausi, Fitria Fransiska Tarasita Asmara Gugus Irianto Heribertus Yudho Warsono Iwan Triyuwono Kusnianingrum, Devi Maria Selcindya Jemparut, Maria Selcindya Novanianto Rendra K.P., Novanianto Novita Ndari Utoyo, Novita Ndari Nur Fadjrih Asyik Nurizza Arsyi Isnaini Prasetyo, Allan Daddy Pribadiyono Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh RA. Ida Wahyu Esti P., RA. Ida Wahyu Roviqotus Suffah, Roviqotus Setiawan, Firman Siana, Anggita Inggit Tri Yunita Sari, Tri Yunita Triastuty, Siska Unti Ludigdo Yunika, Zita Zhara Safira, Zhara