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Rosmiaty Tarmizi
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Analisis Kinerja Keuangan Pemerintah Daerah Kota Bandar Lampung Sebelum Dan Setelah Memperoleh Opini WTP Rosmiaty Tarmizi; Khairudin KHAIRUDIN; Ayu Jayadi
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.546

Abstract

This research aims to determine the local government’s financial performance Bandar Lampung city before and after obtaining WTP. Method opinion research using qualitative methods and quantitative methods of descriptive analysis with Paired Sample t Test different quantitative Test. Data used in this study is a local government financial reports (LKPD) 2008- 2012 Bandar Lampung city that has been audited by BPK-RI region Bandar Lampung. Conclusion result this study found that the financial performance of the city government after the Bandar Lampung city WTP’s opinion is different with before WTP’s opinion, which means the local government’s financial performance Bandar Lampung city after WTP’s opinion is better before WTP’s opinion.
Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Kantor Badan Pemeriksa Keuangan Wilayah Lampung (Study Kasus di Kantor BPK Wilayah Lampung) Rosmiaty Tarmizi; Gilang Suryo Dewantoro; Suwandi SUWANDI
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.218

Abstract

The purpose of this research is to analyze influence emotional intelligence and wit spiritual on the performance bpk auditor office region lampung. While hypothesis advanced by is there are good influence simultaneously or by partial between intelligence emotional and intelligence spiritual on the performance auditor. The research found that simultaneously emotional intelligence and wit spiritual effect on performance auditor. Results in partial show that emotional intelligence and wit spiritual effect on performance auditor. Then can be concluded that emotional intelligence and wit spiritual effect on auditor good performance simultaneously or by partial.
Analisis Pengaruh Pemahaman Sistem Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Metro (Study Kasus pada KPP Metro) Herry Goenawan Sudarsa; Fitriya Kasmawati; Rosmiaty Tarmizi
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.232

Abstract

The main objective of this study was to determine the perception and understanding of the corporate taxpayers Module System Revenue (MPN) and to know how to influence State Revenue System module (MPN) on tax compliance in paying taxes. Based on the analysis results, shows that the System Module Revenues have a positive influence on tax compliance in paying taxes. The system responded positively by the taxpayer, that is with a good understanding of which is owned by the taxpayer to the MPN system and increasing taxpayer compliance in paying taxes, especially in terms of formal compliance. This may imply that the expectation that the significant tax revenue from this system is not impossible. Based on the analysis results, the researchers suggested that the MPN system can continue to be applied by the government to increase the taxpayers and increase tax revenues. However, the implementation of such a system must be balanced with the supervision and implementation of sanctions against assertion, that the implementation of sanctions still considered fair by the taxpayer who continues to do tax obligations dutifully and correctly. It is expected that the tax authorities to be more active in conducting counseling and guidance to the Taxpayer on the importance of understanding the regulatory and taxation system, especially to increase taxpayer confidence in the regulatory and taxation systems. In addition, the tax authorities have to do counseling and guidance to the Board in terms of taxpayers comply with tax laws, especially for material compliance. It is expected to cause embarrassment in self- corporate taxpayer itself when it does not comply with tax laws. And the government should realize good governance and clean as well as improve the quality of tax officials in order to create a professional fiscus, honest / no corruption, and responsible in carrying out its duties and mandate given.
Pengendalian Biaya dalam Hubungannya dengan Akuntansi Pertanggungjawaban (Studi Kasus pada Hotel Indra Puri di Bandar Lampung) Rosmiaty Tarmizi; Margaretha Selvyana; Agus Purnomo
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.11

Abstract

The purpose of this paper is to investigate the implementation of cost control in conjunction with the hotel operational responsibility accounting in each department, are also able to compare the practices of companies that implemented the existing theories in hotel operating cost control in relation to responsibility accounting. The usefulness of this study is to contribute ideas and materials comparisons on cost controlin conjunction with the accounting responsibility on Hotel Indra Puri. Hotel Indra Puri equip themselves with the organizational structure in the form of line and staff. Structure owned quite clear with the separation of functions and the division of authority and responsibility firmly. But in reporting costs, separation costs into controllable costs and uncontrollable costs have not been done properly. Existing cost reporting system can not be used directly to assess the performance and efficiency of thework of each department head by management. Management through its Chief Accountant must process the data in order to direct "digested". Thus it can be said that the hypothesis has been proven and accepted.
Pengaruh Pengendalian Manajemen pada Penyelenggaraan Pendidikan Studi kasus Pada Tumble Tots Lampung Rosmiaty Tarmizi; Yoenny Oktavia Tangidy; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.214

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pengendalian manajemen yang ada di Tumble Tots Lampung serta untuk mengetahui bagaimanakah penerapan pengendalian manajemen dapat menunjang penyelenggaraan pendidikan. Sedangkan kegunaan penelitian ini adalah sebagai bahan pertimbangan bagi pimpinan Tumble Tots dalam upaya mengembangkan dan menerapkan pengendalian manajemen di perusahaan, guna mencapai efisiensi dan efektifitas penyelenggaraan pendidikan, serta  sebagai bahan perbandingan bagi para pemerhati masalah-masalah pengendalian manajemen , khususnya bagi yang berencana meneliti tema serupa dimasa yang akan datang.
Kinerja Keuangan Pada PT. Bakrieland Development TBK Rosmiaty Tarmizi; . Selviana; Ardansyah ARDANSYAH
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.242

Abstract

This study aims to search how liquidity and profitability of PT. Bakrieland Development Tbk in period 2007-2011. In another hand, this research also describe related to this performance. The reserach found that in periode 2007-2011, financial performance PT. Bakrieland Development Tbk has unstable condition. Thi condition reflected from  liquidity ratio (current ratio) and also profitability (ROI).
Analisis Pengaruh Pemahaman Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Pratama Kedaton (Study Kasus pada KPP Pratama Kedaton) . Khomsiyah; Rico Yanuar; Rosmiaty Tarmizi
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.233

Abstract

The purpose of this study was to analyze the influence of the understanding module of State Revenue (MPN) on the level of tax compliance on STO Kedaton. Based on the analysis of the answers to the questionnaire, the level of understanding of the corporate taxpayers Module Revenues (MPN) of 73.3% and is in the category understand. While the level of tax compliance on STO Kedaton at 71.1% and is in the category submissive. Despite this level of understanding of the taxpayer Module Revenues (MPN) and the level of tax compliance on STO Kedaton not yet reached optimal levels. This is because the government lacks in socializing Module Revenues (MPN). Besides the lack of government in delivering superior service to taxpayers and given sanctions still looks less than the maximum, giving rise to a lack of tax compliance in paying taxes. Based on the analysis results, the authors suggest to STO Kedaton to improve socialization MPN MPN for taxpayers because it can provide a substantial contribution to improving taxpayer compliance in paying taxes. Furthermore, it provides strict penalties for taxpayers who "naughty" and provide better service tax for taxpayers so that taxpayers can feel easy and comfortable in paying taxes. For further research to develop this research further.
Pengaruh Persepsi Pengusaha Kecil Dan Menengah Terhadap Penggunaan Sak Etap Di Kota Bandar Lampung (Studi Pada Sentra Kripik Segalamider Bandar Lampung) Rosmiaty Tarmizi; Ni Luh Sartika Bugawanti
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.418

Abstract

Accounting practices, financial accounting in particular on SMEs in Indonesia is still low and has many drawbacks. Weakness, partly due to lack of education, lack of understanding of Financial Accounting Standards (GAAP) of the owners and managers in the absence of regulations requiring the preparation of financial statements for SMEs. The main problem in this research is how the influence of perception of small and medium enterprises to the use of SAK ETAP?. The purpose of this study was to determine the effect of the perception of how small and medium enterprises to the use of SAK ETAP ". The hypothesis is the perception of small and medium enterprises to the use of SAK ETAP in Bandar Lampung. From the discussion of the results obtained by the regression equation Y = 22.760 +0.300 X and hypothesis test results using the t test, where the real level tcount df = 54 and α = 0.05 at 3.567 significant at p-value 0.001 and the value of TTable (appendix t_tabel ) of 2.005, thus tcount> TTable (3.567> 2.005). Which means that the hypothesis is proven and can be accepted as true.
Pendapatan Asli Daerah Berdampak pada Kemandirian Keuangan Daerah Rosmiaty Tarmizi
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.13

Abstract

Demands for reform in all fields are supported by all Indonesian people in addressing regional issues have an impact on the financial relationship between the Central Government and Local Government. Autonomy and financial balance is fair, proportionate and transparent to be one of the demands of regional and community.The main characteristic of a region capable of autonomous autonomy lies in the financial ability to fund the implementation of local government with a degree of dependence on government is getting smaller. It is expected that the revenue (PAD) should be the biggest part in mobilizing funds local governance. Based on the above reasoning this study aims to look at local financial independence through a proportion of local revenues to total local revenue and ability to fund research activities.The method used is descriptive qualitative analysis method by analyzing the ratio to measure the level of independence local finance Bandar Lampung municipality. The results showed that the level of financial independence Bandar Lampung municipality area is still low, it is seen from the ratio of revenue to total revenue is only 8.06%, compared to operating expenses to be incurred only 9.83%, which can be financed from local revenues while the remaining comes to tax natural resources as well as transfers from the central government and the provinces. Keywords: PAD, TPD, & TBO (Pendapatan Asli Daerah, Total Pendapatan Daerah dan Total Belanja Opersional).
Effect of Capital Structure to Profitability on Textile and Garment Industry Company Listed on The Indonesia Stock Exchange 2010-2012 Rosmiaty Tarmizi; Allansyah Pratama
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.572

Abstract

This study aims to identify and analyze the effect of capital structure on the proxied by DERto profitability in the proxy with the ROE. The hypothesis is Debt to Equity Ratio significant effect on return on equity in the companies listed in Indonesia Stock Exchange. The sample in this study is the subsectors textile and garment are listed in Indonesia Stock Exchange in2010-2012. Sampling using purposive sampling so obtained a total sample of 15 textile and garment companies that meet the criteria for the study sample that has been set. Capital structure measured by DER, while profitability is measured by ROE. Hypothesis testing using simple linear regression analysis using SPSS 18.0 for windows. The results showed that partially DER significant negative effect on ROE textile and garment manufacturing companies listed in Indonesia Stock Exchange.
Co-Authors . Khomsiyah . Selviana Agus Purnomo Allansyah Pratama Ardansyah Ayu Jayadi Chairul Anwar Devi Octavianti Fitriya Kasmawati Gilang Suryo Dewantoro Haninun Herry Goenawan Sudarsa Julia Restuti Khairudin Khairudin Margaretha Selvyana Ni Luh Sartika Bugawanti Rico Yanuar Suwandi SUWANDI Yoenny Oktavia Tangidy