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INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the LQ-45 firms listed at BEI have the homepage? (2) The extent to which the LQ-45 firms listing in BEI utilizing communication technology developments, particularly the Internet for the purposes of reporting, especially financial information to meet the needs of their stakeholders? By using the framework Pirchegger Wagenhofer (Pirchegger Wagenhofer Framework) for menganilisa websites of each company, then the obtained result of 95% LQ-45 firms have a website and a majority of LQ-45 menggunnakan duplication of information or hard copies of historical reports that changed in the form of hypertext or pdf format. 42% of company stock prices convey information, although the majority of the home page featuring press releases, 40% who perform the update of the information displayed. Use of the majority of applications using JAVA applications (84%) which is supported by the use of hyperlinks and external links in the homepage. In addition, the majority view (interface) of the sample companies are structured properlyKeywords: Internet, Financial Statements

PENGUKURAN KINERJA DENGAN PRINSIP VALUE FOR MONEY PEMERINTAH KOTA BATU Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 1: Januari 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This research is to measure the service has been conducted by the government of Batu City using two data analysis, are monetary performance ratio and value for money. The performance of Batu government measured using value for money classified into three those are: economy, efficienty, and effectiveness. The performance of Batu government in economy based on how to realize the fund, the performance of Batu government in efficienty based on the reality of credit (theÂ outcome) of fund is higher than the debet (income) and based on the effectiveness because realization of revenue greater than budget revenue. The performance of Batu government measured using monetary performance ratio classified into five: effetiveness, efficiency, independence, activity and Debt Service Coverage Ratio (DSCR). The performance of Batu government is less effective in realizing the income, however the goverment is efficient enough,Â thought it has been inreasing in 2009. Batu government has been independence, because it could decrease and keep in depending toward external side (exspecially toward central and province government), Batu government measured using activity ratio, most of the fund is givenÂ to local apparatus needs, so the expense of public service toward local expense fund is relatively small, and based on DSCR Batu government is good. Â Â

APPRAISAL LEVEL TINGKAT PENETAPAN NJOP PAJAK BUMI DAN BANGUNAN DI KECAMATAN LOWOKWARU KOTA MALANG Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 2: Juli 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Appraisal level determination to NJOP (Tax Object Sale Value) land and building is a measurement of the tax object sale value is used to determine besarya property tax to be paid to the government's taxpayers. While the standard used to determine in an international NJOP is the standard IAAO (International Association of Assesor Officer). Analysis of measurements with HJOP NJOP adjustment is to use ratio analysis, Coefficient of Dispersion (COD), Non-Parametric Binomial Test, Spearman Correlation, compare Mean One Sample Test. The results of the determination of the ratio analysis NJOP ground (earth) in Dinoyo has qualified for justice, while not yet eligible, In Merjosari justice, the non-parametric binomial test showed the results has been no justice from all parties and interest in the determination of both Dinoyo NJOP or in the Merjosari. Uniformity NJOP Dinoyo level determination and Merjosari Malang District Lowokwaru significantly lower, this means setting performance NJOP is not good. There is a correlation between the appraisal value with NJOP HJOP as market values. There are significant differences in the determination of both NJOP compared HJOP Dinoyo or in the Merjosari. Â Â

ANALISIS PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS AKAD MURABAHAH Farihah, Laili; Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractMurabahah contract is one of the products of Islamic banks before 1 April 2010 subject to twice the value-added tax. Problems of double taxation is imposed on Islamic banks actually issue a very long time, and this bustling discussed tax due to be paid twice to the director general of a larger tax. By this provisions, the sharia will be assumed less competitive with conventional bank financing primarily to the product. After government legislation latest VAT No. 42 of 2010, murabahah is not longer subject to twice. Investigators therefore conducted an analyze on the treatment of KCS Bank BTN Shariah Malang. This research is using research of qualitative in descriptive approach, which describes a situation systematically. The data uses both the primary and secondary data, field studies with research techniques are interview and documentation. The results showed that the Bank BTN Shariah Malang KCS on contract murabahah charged once before and after running of the No. 42 of 2009 rule.AbstrakAkad murabahah merupakan salah satu produk dari bank syariah yang sebelum 1 April 2010 dikenakan dua kali pajak pertambahan nilai. Permasalahan pajak berganda yang dikenakan kepada bank syariah sebenarnya sudah isu yang sangat lama, dan saat ini kembali ramai diberdebatkan lantaran pajak yang harus dibayarkan kepada dirjen pajak lebih besar. Dengan ketentuan yang seperti ini, pihak syariah akan menganggap kalah saing dengan bank konvensional denan produk pembiayaannya. Setelah pemerintah undang-uundang PPN terbaru no 42 tahun 2010, akad murabahah tidak lagi dikenakan dua kali PPN. Oleh karena itu peneliti melakukan analisis perlakuan PPN pada Bank BTN Syariah KCS Malang. Penelitian ini merupakan jenis penelitian kuaitatif dengan pendekatan deskriptif, yaitu menjabarkan suatu situasi secara sistematis. Data yang digunakan adalah data primer dan skunder, dengan teknik penelitian studi lapangan yaitu wawancara dandokumentasi. Dari hasil penelitian menunjukkan bahwa Bank BTN Syariah KCS Malang atas akad murabahahnya dikenakan satu kali PPN sebelum dan sesudah UU no 42 tahun 2009.

TAX PLANNING DENGAN PEMILIHAN BENTUK BADAN USAHA PADA PERUSAHAAN PERSEORANGAN Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v4i2.2451

Tax Planning is one of the ways to minimize the tax burden within the company including in the selection of the proper form of business to run the company's business, namely with the mepertimbangkan of tariff revenue, a reduction in taxable income (PKP), the liability of income recognition, bookkeeping, tax collection obligations, and accountability of tax debt. Minimization of tax burden can be done in various ways, ranging from a still frame of the taxation to which break the rules of taxation.Tax planning that has made the company especially with elections to form a business entity. This type of research is qualitative, descriptive. The results of this research indicate that cigarette companies do business entity forms of election to save taxes by choosing the form of individual business entities. The magnitude of the rate of income tax that will be payable every year between Individual Taxpayers with the tax payers the Agency is different, i.e. Individual Taxpayers using Taxpayer tariff progersif while the Agency using the fixed fee. Individual companies have had some keuntunngan among other things a faster decision making does not take into account the interests of many parties.

DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK Ilmia, Faiqotul; Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the governmentâ€™s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

MANAJERIAL ASISTANT USAHA KECIL MENENGAH MENUJU TERWUJUDNYA DESTINASI WISATA DI KECAMATAN SINGOSARI KABUPATEN MALANG Andriani, Sri; Mu'is, Ahmad
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Pengembangan usaha UMKM Desa Toyomarto ke arah wisata ekonomi dan alam menjadi tujuan dari tulisan ini. Masyarakat Desa Toyomarto yang memiliki basis usaha dan kekayaan alamnya menjadi daya tarik untuk meningkatkan ekonomi daerah. Ada 2 (dua) kelompok di Desa Toyomarto yaitu usaha cobek dan lumpang dan kelompok usaha sandal spon dan klompen. Usaha cobek dan lumpang berjumlah 9 orang sedangkan pengusaha kerajinan spon dan klompen berjumlah 47 orang. Desa Toyomarto terletk di kaki Gunung Arjuna yang sejuk dengan hasil teh tradisional yang bersejarah itu. Pemecahan masalah muncul di industri kecil di sana dengan masih minimnya pengetahuan ekonomi, pemasaran, pengaturan keuangan dan manajerial. Ada 2 (dua) kategori sentra industri di Toyomarto, (1) industri yang telah berkembang (existing) dan (2) akan dikembangkan (in planing). karenanya diperlukan kegiatan pendampingan pembuatan laporan keuangan basis ETAP, pelaporan pajak (pribadi atau usaha), perencanaan anggaran, manajemen biaya, strategi premasaran, MSDM, pendampingan sistem IT (E-System), informasi akuntansi dan manajemen, menghubungkan dengan dinas pariwisata untuk menuju desa wisata dan membentuk kelompok wisata berbadan hukum. Dengan cara ini maka 2 (dua) industri kecil tersebut (yang sudah exist dan akan berkembang) menjadi semakin kuat, profesional, dan maju menghadapi persaingan usaha di era global ini.

ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN PADA BADAN AMIL ZAKAT Andriani, Sri; Fathya, Fitha
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Tax is become the highest acceptance for a country. There is no one country in the world get higher acceptance sector than tax. Because of its high proportion for a country, the tax acceptance is struggled by the government. In case, tax is so important for a country acceptance, then the society awareness came along for the importance of zakat too. Both of tax and zakat need a right management. Bad management of both will make productions contradictive for the building of the nation. One of them is a double load to pay tax and zakat. Goal of this research is to analyze the effectiveness management of zakat as subtrahend of tax in BadanAmil Zakat (BAZ), East Java. This research using descriptive qualitative approach and will describe systematically about the research focus (zakat as subtrahend of tax). Data analysis is done to simplify the data, so that the data will be easy to read and interpreted. The data collection is done by observation, interview, and documentation. Data analysis by three phases : data reduction, data presentation, and verification. From this research, BAZ in East Java shows that zakat as subtrahend of tax has a big impact for the potential tax acceptance. Then, it can be concluded that realization of the law of zakat and tax must be increased.

ANALISIS FAKTOR â€“ FAKTOR KEUANGAN DAN ASPEK TEKNOLOGI TERHADAP MARKET SHARE PERBANKAN DI INDONESIA PERIODE 2013-2017 Adelia, Selvi; Andriani, Sri; Ananda, Nova Adhytia
Jurnal Ekonomi dan Bisnis Indonesia Vol 3 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh ROA, BOPO, NPL dan E-banking terhadap market share perbankan di Indonesia periode 2013-2017. Metode analisis yang digunakan yaitu metode kuantitatif kausalitas. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Data yang digunakan yaitu data sekunder berupa rasio keuangan bank periode 2013-2017. Pengumpulan data diambil dengan cara dokumentasi yang bersumber dari laporan publikasi bank. Pengambilan sampel dilakukan secara purposive sampling dan diperoleh sampel sebanyak 21 bank pada periode 2013-2017. Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh dan tidak signifikan terhadap market share, BOPO berpengaruh negatif dan signifikan terhadap market share, NPL berpengaruh positif dan signifikan terhadap market share, serta E-banking berpengaruh positif dan signifikan terhadap market share. Kata Kunci: ROA, BOPO, NPL, E-banking, market share.

DAMPAK OTONOMI DAERAH: REALISASI PERENCANAAN KEUANGAN KABUPATEN SUMBAWA DENGAN TERBENTUKNYA KABUPATEN SUMBAWA BARAT Andriani, Sri
Jurnal Ekonomi dan Bisnis Indonesia Vol 1 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Otonomi Daerah mendorong terjadinya pemekaran maupun penggabungan daerah menjadi suatu daerah baru, salah satunya terbentuknya Kabupaten Sumbawa Barat (KSB) yang dulunya merupakan bagian dari Kabupaten Sumbawa. Hal ini mempengaruhi realisasi perencanaan keuangan Kabupaten Sumbawa selaku daerah induk, terbukti dengan menurunnya kontribusi PAD terhadap total pendapatan daerah. Penelitian ini bertujuan untuk mengetahui tingkat signifikansi perbedaan realisasi perencanaan keuangan Kabupaten Sumbawa sebelum dan sesudah terbentuknya KSB. Penelitian ini menggunakan analisis uji-t untuk membandingkan kondisi realisasi perencanaan keuangan Kabupaten Sumbawa sebelum dan setelah terbentuknya KSB. Hasil penelitian terhadap variabel kinerja keuangan daerah menunjukkan bahwa: Tidak terdapat perbedaan yang signifikan dalam realisasi perencanaan keuangan Kabupaten Sumbawa yang diukur dengan Tingkat Efektivitas, Tingkat Efisiensi, Derajat Desentralisasi, Tingkat Ketergantungan, dan Tingkat Kemandirian Kabupaten Sumbawa sebelum dan sesudah terbentuknya KSB.  

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