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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU)
Setu Setyawan
Universitas Muhammadiyah Malang
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Koneksi Politik, Dewan Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia) Hijriani, Anisa Nadia; Latifah, Sri Wahjuni; Setyawan, Setu
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.961 KB) | DOI: 10.22219/jrak.v4i1.4924

Abstract

The purpose of this research is to test whether politic connections commissioners and characteristic’ companies can influence tax avoidance which is done by the companies. Object of thisresearch is all of the BUMN companies from various sectors which are listed in IndonesianStock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEIwebsite and each of companies website by using documentation technique. The data is analyzedby using double regression analysis method and hypotheses test. Based on the result of the testwhich is done in this research, it shows that all of independent variables do not influence towardthe tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measuredby ETR and Current ETR Gaults, but the number of board meetings negatively affects the taxevasion measured by Current ETR partiallyKeywords:Political connection, commissioners, characteristic of companies, and tax evasion
Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan Nurcahya, Adi Sindhu; Wahyuni, Endang Dwi; Setyawan, Setu
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v4i1.4931

Abstract

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.
KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Setyawan, Setu; Wahyuni, Endang Dwi; Juanda, Ahmad
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i3.9845

Abstract

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax.
ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL DISCLOSURE : INVESTOR PERSPECTIVE Yolanda, Yolanda; Ulum, Ihyaul; Setyawan, Setu
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.697 KB) | DOI: 10.22219/jrak.v8i2.38

Abstract

This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.
ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES Ulum, Ihyaul; Amdini, Ismi’ Nor; Setyawan, Setu; Mohamed, Nafsiah
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.249 KB) | DOI: 10.22219/jrak.v8i1.22

Abstract

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital.  The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.
KEWIRAUSAHAAN BAGI ISTRI KARYAWAN KONTRAK HOTEL UMM INN Setyawan, Setu
Studi Kasus Inovasi Ekonomi Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.857 KB) | DOI: 10.22219/skie.v1i2.4458

Abstract

Every man has an entrepreneurialspirit, it relates to the nature of subsistence,the potential of entrepreneurship must be explored. Entrepreneurship is the spirit, behavior and the ability to respond positivelyto the opportunity to benefit themselves or abetter service, as well as create and provideproducts that are more useful and implementways of working efficiently, through thecourage to take risks, creativity and innovation, and ability management (Eko. 2013).Most people perceive that entrepreneurship is the last alternative an option tomeet the standards of living, most becameemployees of private institutions (enterprises) and the government becomes theprimary choice. Indeed, if viewed from therisk experienced between entrepreneurs bybecoming more worker-risk being an entrepreneur, an employee's income is definitelythe number and time of receipt no changewithin a certain period, while self-employment has a chance to make more money andbe able to provide job opportunities topeople other. There are some things thatunderlie this important programimplemented first, provide basic knowledgeand skills of entrepreneurship, Both providebasic skills to make various flavors of drinkscappuccino seabagai initial capital to start abusiness at home or in public places atcertain events that invite the public, the thirdadd family income.Resources or target group indevotion is the wife of UMM Inn Dhaniel Syam Fakultas Ekonomi Dan Bisnis UMMHotel contract employees who do not haveformal jobs, in addition to her husband's incomeas well as a contract employee UMM Inn hotelaverage Rp. 1,400,000 per month, the income isnot enough to sustain the cost of living for thefamily, therefore she must be trickedberwiarausaha the small home to supplementher husband's income. Based on the data on thenumber of employees as many as 43 people,consisting of 31 men and 11 women, almost 80%of his wives do not work.
IBM KERUPUK KUNTI Jati, Waluya; Setyawan, Setu; Lutfirrahman, Lutfirrahman
Studi Kasus Inovasi Ekonomi Vol 2, No 01 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.471 KB) | DOI: 10.22219/skie.v2i01.5495

Abstract

Pengabdian masyarakat ini dilakukan di Dusun Sukosari Desa Pandansari Poncokusumo Kabupaten Malang. Dusun ini memiliki sumber daya alam yang banyak namun akibat bencana gunung Bromo tidak lagi menghasilkan sebagaimana biasanya. Perkebunan hanya mengandalkan air hujan sehingga banyak waktu yang terbuang dari para petani atau masyarakat pada umumnya. Berdasar identifikasi masalahnya ditemukan bahwa mitra memiliki pengetahuan yang rendag tentang pengelolaan sumber daya alam. Disamping itu motivasi dan pengetahuan tentang wirausaha juga rendah. Akibatnya terjadi penurunan nilai ekonomi masyarakat. Solusi yang ditawarkan adalah penyuluhan, sosialisasi dan diskusi dengan mitra. Hasilnya adalah mitra dapat memahami pengelolaan sumber daya sesuai dengan potensi dan skill masyarakat, serta mitra dapat menganalisis kelayakan usaha yang akan dikembangkan menjadi usaha bersama.
ANALISIS DERAJAT KEPATUHAN WAJIB PAJAK (UKM) TERHADAP TAX AMNESTY Setu Setyawan, Setu
Jurnal Inovasi Ekonomi Vol 3, No 01 (2018)
Publisher : Univesitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.995 KB) | DOI: 10.22219/jiko.v3i01.5738

Abstract

Penelitian ini bertujuan untuk menganalisis derajat kepatuhan wajib pajak terhadap tax Amnesty.  Kepatuhan wajib pajak diproxikan dengan kesadaran, pengetahuan peraturan perpajakan, persepsi atas efektivitas sistem perpajakan, dan kepercayaan kepada pemerintahan. Tujuan penelitian ini untuk membuktikan secara empiris sejauh mana derajat kepatuhan  wajib pajak atas kebjiakan tax amnnesty yang diprogramkan oleh pemerintah. Obyek penelitian adalah wajib pajak orang pribadi pelaku UKM di Malang Raya. Data diperoleh dengan membagikan kuesioner kepada 96 pemilik UKM sebanyak 96 respoden. dengan teknik convenience sampling. Analisis data menggunakan regresi linier berganda, dan untuk menentukan hipotesis digunakan uji F, dan uji t. Hasil analisis menunjukkan bahwa variabel kesadaran dengan nilai beta sebesar 0.289, pengetahuan peraturan perpajakan  dengan nilai beta sebesar 0.320, dan Derajat kepercayaan kepercayaan kepada pemerintah nilai beta sebesar 0.392, ketiga variabel tersebut berpengaruh positif dan signifikan terhadap tax amnesty  pajak wajib pajak Pelaku UKM. Sedangkan pengetahuan peraturan perpajakan dengan nilai beta sebesar 0.176 berpengaruh negatif dan tidak signifikan terhadap tax amnesty. Kata kunci: kepatuhan; wajib pajak; tax amnety
Pengaruh Koneksi Politik, Dewan Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia) Anisa Nadia Hijriani; Sri Wahjuni Latifah; Setu Setyawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.961 KB) | DOI: 10.22219/jrak.v4i1.4924

Abstract

The purpose of this research is to test whether politic connections commissioners and characteristic’ companies can influence tax avoidance which is done by the companies. Object of thisresearch is all of the BUMN companies from various sectors which are listed in IndonesianStock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEIwebsite and each of companies website by using documentation technique. The data is analyzedby using double regression analysis method and hypotheses test. Based on the result of the testwhich is done in this research, it shows that all of independent variables do not influence towardthe tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measuredby ETR and Current ETR Gaults, but the number of board meetings negatively affects the taxevasion measured by Current ETR partiallyKeywords:Political connection, commissioners, characteristic of companies, and tax evasion
Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan Adi Sindhu Nurcahya; Endang Dwi Wahyuni; Setu Setyawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.297 KB) | DOI: 10.22219/jrak.v4i1.4931

Abstract

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.
Co-Authors Adi Sindhu Nurcahya Agung Muhammadiyah Prasetyo N.W Ahmad Juanda Amdini, Ismi’ Nor Anisa Nadia Hijriani Arslinda Dwi Pratiwi Bayu Pamungkas Dhaniel Syam Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Hijriani, Anisa Nadia Ihyaul Ulum Ismi’ Nor Amdini Lia Candra Inata Lia Candra Inata Lutfirrahman Lutfirrahman Lutfirrahman, Lutfirrahman Mega Indah Puspita Sari Mohamed, Nafsiah Muhammad Muhammad Nafsiah Mohamed Nurcahya, Adi Sindhu sherly sherly Siti Zubaidah Sri Wahjuni Latifah Tri Wahyu Oktavendi Waluya Jati Waluya Jati, Waluya Yolanda Yolanda Yolanda Yolanda, Yolanda