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Studi Peristiwa Pandemi Covid-19 Terhadap Harga Saham Di Sektor Pariwisata Rizdina Azmiyanti; Dwi Suhartini
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.40


This study aims to study the events of the COVID-19 pandemic on the share price of the tourism sector in Indonesia. This research is quantitative research with an event study approach. The documentation method is used to retrieve data of stock prices. This study uses purposive sampling to determine the number of samples, which are 28 tourism sector companies listed on the Indonesia Stock Exchange. Through this study, an observation was made on the stock price of the tourism sector to analyze the abnormal returns that occurred from the announcement of the first Covid-19 case in Indonesia. The results show that at the beginning of the Covid-19 pandemic in Indonesia, there were abnormal returns in the tourism industry shares, before the announcement of the first case the market had already reacted to the tourism industry shares because government support was being intensively implemented to advance the tourism sector. However, after the COVID-19 pandemic officially entered Indonesia, the share price of the tourism industry tended to react negatively due to the implementation of social restrictions in social activities. The results of this study contribute to one of the benchmarks for the Indonesian government to formulate economic recovery policies in the tourism sector.
Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables Alif Faruqi Febri Yanto; Soeparlan Pranoto; Dwi Suhartini
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p48-58


This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.
Perbedaan Pengetahuan Balance Scorecard, Motivasi, dan Kompensasi Kinerja dalam Penerapan Keberhasilan Balance Scorecard (Studi pada Sekolah Singapore National Academy) Maria Kumalasari; Dwi Suhartini
Journal of Economics, Business, and Government Challenges Vol 1 No 1 (2018): Journal of Economics, Business and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i1.9


This research aims to examine the different of balance scorecard’s level ofunderstanding, work motivation and performance compensation toward thesuccess of balanced scorecard’s implementation. The better the derstanding ofbalanced scorecard, motivation and performance compensation are expected to increase the use of performance measures that lead to the success balanced scorecard implementation. The implementation of balanced scorecard success is shown in the use of common and unique performance measures in a balance way. The data collection method used 2x2x2 factorial experimental design, with 48 participants from Singapore National Academy School. Data analysis was performed by two-way ANOVA test. The results show that the level of understanding of the balanced scorecard and performance compensation cause differences in the success of balanced scorecard. Whereas extrinsic and intrinsic motivation do not cause differences in the success of balanced scorecard. Keywords: balanced scorecard, performance measures, level of understanding, extrinsic motivation, intrinsic motivation, compensation
Akuntabilitas dan Transparansi sebagai Implementasi ISAK 35 : Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Pada Masjid Agung An-Nuur Pare Kabupaten Kediri) Elok Oktavia Widhawati; Dwi Suhartini; Astrini Aning Widoretno
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1861


Religious organizations have a big share in the religious, social and economic life of the community, one of which is a mosque. This study aims to determine the accountability, transparency, and implementation of ISAK 35 in financial management of the Great Mosque of An-Nuur Pare, Kediri Regency. The Great Mosque of An-Nuur is a mosque that has become the central syiar of Islam in Kediri Regency, and stands under the auspices and receives cash flow from the district government. This qualitative research uses an interpretive approach to interpret and translate data so that it is easy to understand and through the case study method (direct research). The research data was obtained through direct observation (survey), interviews, and documentation. This research shows that the mosque has not achieved good accountability and transparency. In the research, it was found that the mosque did not have guidelines in making financial reports and guidelines for the implementation of organizational activities (SOP / Standard Operation Procedure), did not present complete information, and did not have an official website as a medium for information / publications widely. Even so, the mosque has carried out its responsibility in prospering the mosque through various activities. The mosque has never received input or demands from the congregation for the accountability and transparency that has been done so far. With regard to financial reports, mosque administrators still do not know and understand ISAK 35 as a guideline for reporting non-profit entities, so that financial reports are made simply. Thus, the mosque still has to improve its financial management and implement ISAK 35 as part of supporting mosque accountability and transparency. Keywords : accountability, transparency, ISAK 35
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.55 KB) | DOI: 10.33005/baj.v4i1.135


This study aims to analyze the competence of the KSOC model of sharia auditors from an Islamic perspective. The research method used is qualitative research, namely library research. The type of library research used is the study of revelatory texts. The researcher collected Al-Quran verses and hadiths regarding the competency elements of the KSOC model of sharia auditors (knowledge, skills and other characteristics). The results showed that Islam illustrates that the three elements of the KSOC are interrelated with one another. Science in the view of Islam is related to faith. The two of them cannot be separated to obtain a high position before Allah SWT. Faith and knowledge that are constantly honed and applied in carrying out tasks will create skills and expertise. Faith also creates integrity, works hard, a willingness to always learn and develop oneself continuously. When the three of them are put together, it will create a professional sharia auditor.
Pengaruh Diversifikasi Pendapatan, Modal Intelektual, Dan Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan: Studi Empiris pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2020 Siska Puspa Pertiwi; Dwi Suhartini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.712 KB) | DOI: 10.32670/fairvalue.v4i7.1179


Company value describes the quality of a company. There are several factors that affect company value, including, the recent trend of diversification strategy, business risk, and how the company’s resource is well managed. This study aims to investigates the impact of income diversification, intellectual capital and enterprise risk management on company value. Based on purposive sampling criteria obtained 25 observations of conventional banking listed on Indonesia Stock Exchange during 2015-2020. Data analysis technique used in this study is Partial Least Square (PLS) software SmartPLS (3.2.9). Findings showed that there is no significant impact of income diversification on company value. Meanwhile, intellectual capital has significant positive impact on company value, and enterprise risk management has significant negative impact on company value. The result of this study can be used as further study to determine the amount of company value influenced by income diversification, intellectual capital, and risk management so that it provides a competitive strategy. It is important for the company to maintain their resources management as it had been created value in the company. In addition, it is recommended for management to take more concern how the company mitigates the risks so that it provides a positive signal for investors.
Analisis Kontribusi Pajak Hotel, Pajak Hiburan Pajak Restoran pada Pendapatan Asli Daerah (PAD) Kabupaten Sidoarjo Meda Valentina Cesarie; Dwi Suhartini
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 3 (2022): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i3.2541


The fluctuation of hotel tax revenue, entertainment tax, and restaurant tax in Sidoarjo Regency in 2016-2021 is an important phenomenon to be studied. The purpose of this research is to analyze how the contribution of taxes to PAD and the effectiveness of the collection in Sidoarjo Regency. This study uses a quantitative descriptive method using the contribution and effectiveness formula, and uses a qualitative descriptive method with primary data collection techniques in the form of observations, interviews, and documentation as well as secondary data containing local tax revenues and PAD to analyze the level of achievement of tax effectiveness. The results of this study indicate that the contribution from hotel taxes, entertainment taxes, and restaurant taxes to the PAD of Sidoarjo Regency in 2016-2021 is still in the very less category because the growth of PAD revenue is greater than the growth of local taxes. In addition, tax revenue is also influenced by the lack of awareness of taxpayers as well as the national Covid-19 outbreak in 2020 and 2021 which limits people's mobility. In its tax collection, Sidoarjo Regency is already in the effective category because the expected realization is in accordance with the specified target by making it easier for taxpayers to report and deposit their bills online.