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ANALISA PENGARUH TEORI GONE FRAUD TERHADAP ACADEMIC FRAUD DI UNIVERSITAS MUHAMMADIYAH SUKABUMI Ismatullah, Ismet; Eriswanto, Erlan
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2731

This study intends to find out the cause of how big the effectiveness and role GONE theory against academic fraud. In this study, involving students from Sukabumi Muhammadiyah University from all exiting Program. Research conducted included in quantitative research and processed using the statistical program. The data used in this study uses primary data from questionnaires distributed to students and than do processed and analized in order to obtain results about the object and can be deduced.The results showed that of the four hypotheses proposed are two hypotheses were accepted and two rejected. Greed and Need which are internal factors inherent in a person are the root causes of academic fraud while opportunity and exposure factors which are outside factors do not have a role in the academic fraud.Â Keywords: Fraud, Academic Fraud, and GONE Theory

Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat Dalam Pencegahan Kecurangan Pada Puskesmas Jampangkulon, Puskesmas Cibitung, Puskesmas Surade dan Puskesmas Buniwangi Nurhasanah, Siti; Ismatullah, Ismet; Sofiani, Veniati
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study to find out : 1) Accounting information system at the puskesmas. 2) prevention of fraud at the puskesmas. 3) the role of accounting information systems in fraud prevention. 4) contraints in implementing accounting information systems. The variable consits of an accounting information systems and fraud prevention. The method used in this study is a qualitative method with a descriptive approach. This research was conducted by observation and interviews with parties involved i the application of accounting information systems.The application of accounting information systems has been applied to three of the four health centers that have been studied. Although the four puskesmas have the sam contraints in implementing accounting information systems, namely the lack of human resourcesan advice on infrastructure that supports the implementation of this systems. Fraud prevention applied to each puskemas is the same, namely by giving a warning letter to employees who commit fraud.

Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Kota Sukabumi Efendi, Andinda Restu Yuliani; Ismatullah, Ismet; Darsawati, Eris
Syntax Idea Vol 2 No 10 (2020): Syntax Idea
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v2i10.626

Salah satu penerpana sistem penerimaan pajak yang berlaku di indonesia menggunakan self assessment system menggantikan official assesment system. Dengan diberlakukannya sistem self assessment system ini maka masyarakat dituntut untuk berperan aktif dalam memenuhi kewajiban dalam membayar pajak dan diperlukan kepatuhan dan ketaatan wajib pajak dalam memenuhi kewajiban perpajakan. Perencanaan Pajak adalah langkah awal dalam manajemen pajak. Pada tahap ini dilakukan pengumpulan dan penelitian terhadap peraturan perpajakan agar dapat diseleksi jenis tindakan penghematan pajak yang dilakukan sehingga memunculkan perilaku Penghindaran Pajak dan Penyelundupan Pajak dari masyarakat. Tindakan penghindaran pajak merupakan hak dari setiap Wajib Pajak, meskipun begitu Wajib Pajak yang melakukan penghindaran pajak bukan berarti bisa lepas dari sanksi perpajakan. Pemberian sanksi yang memberatkan dan adil kepada Wajib Pajak yang mencoba mencari celah atau bahkan melanggar undang-undang diharapkan dapat menjadi patuh. Penelitian ini bertujuan untuk menguji pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak pada tahun anggaran 2014-2018. Penelitian ini menggunakan metode kuantitatif dengan pendeketan assosiatif, Populasi dalam penelitian ini adalah data wajib pajak badan yang terdaftar di Kantor Pajak Pratama (KPP) Kota Sukabumi Tahun 2018 yaitu sebanyak 6.777 wajib pajak badan. Teknik pengambilan sampel menggunakan slovin dengan jumlah sampel 98.Teknik analisis yang digunakan adalah Hasil Uji Validitas, Uji Reliabilitas, statistik deskriptif dan Pengujian Full Model. Dengan hasil sanksi perpajakan terhadap kepatuhan wajib pajak.

ANALISA TINGKAT KECERDASAN AKUNTAN PADA PEMERINTAH DAERAH KOTA SUKABUMI Gatot Wahyu Nugroho; Ismet Ismatullah
Jurnal Akuntansi Muhammadiyah (JAM) Vol 9, No 2 (2019)
Publisher : University Muhammadiyah Aceh

Human resources are an important factor for the creation of quality financial reports. The success of an entity can be influenced by the intelligence of human resources. This study aims to determine how much influence the intelligence possessed by a person to the quality of financial statements. Indepedent variables used in this study are intellectual intelligence, emotional intelligence, spiritual intelligence and physical intelligence and the dependent variable is the quality of financial statements. The sample used was 84 respondents, namely the finance department employees in the Sukabumi City Regional Government. Primary data was obtained by distributing questionnaires and the results were tested using statistical test tools. The results of the study show that (1) intellectual intelligence influences the quality of financial statements significantly; (2) emotional intelligence significantly affects the quality of financial statements; (3) spiritual intelligence influences the quality of financial statements significantly; (4) physical intelligence does not affect the quality of financial statements; and together the level of intelligence accountants affect the quality of financial statements with the value of determination coefficient of 96.5% and the remaining 30.5% influenced by other variables.

ANALISIS PENERAPAN PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM MENINGKATKAN PENERIMAAN PAJAK STUDI KASUS PADA KANTOR KPP PRATAMA SUKABUMI Kirana Zahira Pujia Bangsa; Ismet Ismatullah
AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i01.166

This study aims to determine the analysis of the application of tax collection by force letter in increasing tax revenue at the KPP Pratama Sukabumi office. The population and sample used were the tax authorities or tax collection officers and verifier assistants as many as 15 people at the Tax Office (KPP) Sukabumi Pratama. The sampling technique used is saturated sampling. This study uses qualitative research with an associative approach. Based on the results of research that the application of tax collection by forced letter carried out by the Tax Office of Sukabumi KPP was issued if for 21 days after the warning letter was issued and still had not been paid. Forced letters issued and sent to taxpayers as many as 896 and data on achievement of Tax Return of Pratama Sukabumi, tax revenues in 2019 amounting to Rp1,284,529,911,630.00 from the target set of Rp1,437,487,596,000.00 or equal to 89.36% of the achievement target.

PENGARUH PAJAK DAN TUNNELING INCENTIVE TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING (STUDI KASUS PADA PERUSAHAAN LQ-45 YANG TERINDEKS DI BURSA EFEK INDONESIA) Silma Taqiya Maulani; Ismet Ismatullah; Rinaldi Rinaldi
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 7, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep01.v7i1.682

ABSTRAKSalah satu indikasi perusahaan melakukan transfer pricing adalah menginginkan laba yang tinggi dengan membayar pajak yang rendah. Struktur kepemilikikan juga mempengaruhi manajemen untuk mengalihkan kekayaan kepada mereka sendiri atau pemegang saham mayoritas. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan tunneling incentive terhadap indikasi melakukan transfer pricing pada perusahaan LQ 45 yang terindeks di Bursa Efek Indonesia. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar secara konsisten selama periode 2015-2019 dengan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa pajak tidak berpengaruh signifikan terhadap indikasi transfer pricing, sementara tunneling incentive berpengaruh signifikan terhadap transfer pricing. Hal ini dibuktikan dengan nilai probabilitas 0.05 lebih kecil nilai probabilitas variabel pajak atau 0,05 < 0,13. Sementara nilai probabilitas 0.05 lebih besar dari nilai probabilitas variabel Tunneling incentive atau 0,05 > 0,01. Kata Kunci : Pajak, Tunneling Incentive, Transfer Pricing ABSTRACTOne indication of a company doing transfer pricing is wanting high profits by paying low taxes. The ownership structure also influences management to transfer wealth to themselves or the majority shareholder. This study aims to examine the effect of taxes and tunneling incentives on indications of transfer pricing on LQ 45 companies indexed on the Indonesia Stock Exchange. The research sample used in this study was LQ-45 companies that were consistently registered during the 2015-2019 period with the purposive sampling method. The results of this study indicate that taxes have no significant effect on transfer pricing indications, while tunneling incentives have a significant effect on transfer pricing. This is evidenced by the probability value of 0.05 which is smaller than the probability value of the tax variable or 0.05 < 0.13. While the probability value of 0.05 is greater than the probability value of the Tunneling incentive variable or 0.05 > 0.01. Keywords: Tax, Tunneling Incentive, Transfer Pricing

Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Kota Sukabumi Andinda Restu Yuliani Efendi; Ismet Ismatullah; Eris Darsawati
Syntax Idea Vol 2 No 10 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v2i10.626

Salah satu penerpana sistem penerimaan pajak yang berlaku di indonesia menggunakan self assessment system menggantikan official assesment system. Dengan diberlakukannya sistem self assessment system ini maka masyarakat dituntut untuk berperan aktif dalam memenuhi kewajiban dalam membayar pajak dan diperlukan kepatuhan dan ketaatan wajib pajak dalam memenuhi kewajiban perpajakan. Perencanaan Pajak adalah langkah awal dalam manajemen pajak. Pada tahap ini dilakukan pengumpulan dan penelitian terhadap peraturan perpajakan agar dapat diseleksi jenis tindakan penghematan pajak yang dilakukan sehingga memunculkan perilaku Penghindaran Pajak dan Penyelundupan Pajak dari masyarakat. Tindakan penghindaran pajak merupakan hak dari setiap Wajib Pajak, meskipun begitu Wajib Pajak yang melakukan penghindaran pajak bukan berarti bisa lepas dari sanksi perpajakan. Pemberian sanksi yang memberatkan dan adil kepada Wajib Pajak yang mencoba mencari celah atau bahkan melanggar undang-undang diharapkan dapat menjadi patuh. Penelitian ini bertujuan untuk menguji pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak pada tahun anggaran 2014-2018. Penelitian ini menggunakan metode kuantitatif dengan pendeketan assosiatif, Populasi dalam penelitian ini adalah data wajib pajak badan yang terdaftar di Kantor Pajak Pratama (KPP) Kota Sukabumi Tahun 2018 yaitu sebanyak 6.777 wajib pajak badan. Teknik pengambilan sampel menggunakan slovin dengan jumlah sampel 98.Teknik analisis yang digunakan adalah Hasil Uji Validitas, Uji Reliabilitas, statistik deskriptif dan Pengujian Full Model. Dengan hasil sanksi perpajakan terhadap kepatuhan wajib pajak.

ANALISA PENGARUH TEORI GONE FRAUD TERHADAP ACADEMIC FRAUD DI UNIVERSITAS MUHAMMADIYAH SUKABUMI Ismet Ismatullah; Erlan Eriswanto
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2731

This study intends to find out the cause of how big the effectiveness and role GONE theory against academic fraud. In this study, involving students from Sukabumi Muhammadiyah University from all exiting Program. Research conducted included in quantitative research and processed using the statistical program. The data used in this study uses primary data from questionnaires distributed to students and than do processed and analized in order to obtain results about the object and can be deduced.The results showed that of the four hypotheses proposed are two hypotheses were accepted and two rejected. Greed and Need which are internal factors inherent in a person are the root causes of academic fraud while opportunity and exposure factors which are outside factors do not have a role in the academic fraud. Keywords: Fraud, Academic Fraud, and GONE Theory

ANALISIS PENERIMAAN PAJAK DAERAH DALAM MENINGKATKAN PAD Nurmalasari Nurmalasari; Ismet Ismatullah; Eris Darsawati
Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1281

Dalam rangka pelaksanaan peningkatan kesejahteraan masyarakat agar memiliki kesempatan yang sama seperti yang di cita-citakan bangsa Indonesia, Pemerintah terus berupaya untuk mengoptimalisasi terhadap perkembangan daerah di seluruh Indonesia melalui upaya peningkatan kualitas sumber daya yang dapat di manfaatkan untuk meningkatkan pendapatan Daerah. Penelitian ini bertujuan untuk melihat dan menganalisis penerimaan pajak daerah dalam meningkatkan pendapatan asli daerah (PAD) di Kotaa Sukabumi. Metode yang di gunakan adalah metode kualitatif dengan pendekatan deskriptif. Hasil analisis yang telah peneliti lakukan pada Badan Pengelolaaan Keuangan Daerah Kota Sukabumi dan Wajib pajak Hotel, Restora, dan parkir, menunjukan bahwa : 1) tentang penerimaan pajak daerah di Kota Sukabumi bahwa penerimaan pajak daerah di Kota Sukabumi dari pajak hotel, restoran dan parkir, dari tahun 2018 ke tahun 2019 mengalami kenaikan, dan setiap tahun nya melampaui taerget yang sudah di tetapkan. 2) tentang Kendala saat peningkatan penerimaan pajak daerah di Kota Sukabumi, banyak sekali kendala yang telah di ketahui seperti masih kurang nya tingkat kesadaran masyarakat dalam mebayar pajak, adanya penghindaran pajak oleh wajib pajak, banyak orang yang enggan membayar. 3) tentang cara pemerintah menaikan penerimaan pajak daerah, yaitu dengan melakukan inovasi seperti mengeluarkan PANTAS (Pajak Online Kota Sukabumi, e-BPHTB, dan tapping Box. Kata Kunci : Penerimaan, Pajak Daerah, Pendapatan Asli Daerah.

The Influence of Village Apparatus Competence, Whistleblowing and Internal Control System on Prevention Fraud in Village Financial Management Restu Abdul Baki; Ismet Ismatullah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1734

This study aims to determine the effect of village apparatus competence, Whistleblowing and internal control systems on prevention Fraudin village financial management carried out in Ciwaru village, Mekarsakti village and Mandrajaya village, Ciemas district, Sukabumi district, this study uses quantitative research methods with a quantitative approach. parametric statistics for data collection techniques using questionnaires, interviews, literature and documentation, the number of samples In this study as many as 100 people, when the questionnaire was distributed, the researcher would spread the number of questionnaires more than the predetermined number of samples, namely as much as the number of samples added 10% of the sample namely 100 people plus 10% or as many as 110 questionnaires which will be distributed to 110 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple regression test, and hypothesis testing. This research was assisted by SPSS24 software by coming to the conclusion that the competence of village apparatus has no significant effect on the prevention of Fraud in village financial management, while Whistleblowing and internal control systems are positively and significantly impacted on the prevention of Fraud in village financial management in Ciwaru Village, MekarsaktiVillage and Mandrajaya Village, CiemasSubdistrict, Sukabumi Regency.

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