Articles
<![CDATA[PERBEDAAN KINERJA KEUANGAN PERBANKAN YANG MELAKSANAKAN DAN YANG TIDAK MELAKSANAKAN EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs) ]]>
<![CDATA[Irmadariyani, Ririn]]>;
<![CDATA[Dian N, Eva Mery]]>
<![CDATA[ JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 1 (2012) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis perbedaan kinerja perbankan yang melaksanakan dan yang tidak melaksanakan ESOPs. Sampel pada penelitian ini adalah perbankan yang melaksanakan ESOPs dan perbankan yang tidak melaksanakan ESOPs pada kurun waktu 2007 -2010. Metode analisis yang digunakan adalah analisis kinerja keuangan bank dengan menggunakan 4 rasio keuangan untuk membuktikan hipotesis dengan menggunakan uji t beda terhadap rasio-rasio keuangan tersebut. Hasil analisis menunjukkan bahwa dari 4 rasio keuangan yang ada, Capital Adequeacy Ratio (CAR), Non Performing Loans (NPL), biaya operasional/pendapatan operasional (BOPO), dan Loan to Deposito Ratio (LDR), data tersebut berdistribusi normal maka dalam pengujian hipotesis penelitian ini menggunakan alat analisis statistik parametrik yaitu dengan menggunakan alat uji Independent sample T-Test, hal ini dilihat dari nilai signifikansi Kolmogorof-Smirnov (SIG) keempat variabel tersebut yang lebih besar dari 0,05. Kesimpulan yang dapat diambil dari hasil analisis tersebut yaitu berdasarkan rasio CAR dan NPL tidak terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs, sedangkan berdasarkan rasio BOPO dan LDR terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs.
Kata Kunci: Kinerja keuangan, Employee Stock Ownership Plans (ESOPs)]]>
<![CDATA[Pengungkapan AkuntansiPertanggungjawaban Sosial(CorporateSocial Responsibility Disclosure) sebagaiPengungkapan Sukarela Kebutuhan InformasiStakeholderpada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk) ]]>
<![CDATA[Irmadariyani, Ririn]]>
<![CDATA[ JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 9, No 1 (2010) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[The purpose of this research is to see whether the company has taken advantage of the official website to disclose CSR programs conducted. Research conducted at the official site of PT. Indosat Tbk. http://www.indosat.com address in this research focus includes the corporate governance (Government Organization), environmental accounting as a social responsibility. There are two categories that will be used to investigate the reported disclosure of CSR. The first category is the disclosure of information relating to internal stakeholders and the second related information external stakeholders. To measure the quantity of information presented is used as an indicator of Publicity Index. This index indicates the amount of information disclosed by the company as much as 86 questions that there are 2 categories of management and shareholders of the category of internal stakeholders and information to customers, suppliers, environment, society and the distributors of the categories of external stakeholders. The results showed that the index Publicity PT. Indosat Tbk. has revealed 81 of the 86 information relevant to the CSR to the public through the official website. Index derived from the disclosure of information relating to the stakeholders including the reporting of information for 31 categories of internal stakeholders consist of 14 reported that the disclosure of information relating to employee / labor, and 17 reported that the disclosure of information relating to the shareholders and board of directors, as well as stakeholder category for external reporting as many as 50 information that consists of 14 reporting of customer information, supplier information reporting 8 (suppliers), 10 reporting of environmental policies, 12 reported the information society, and 6 reporting the information to distributors.
Key Words: Corporate Social Responsibility index publicity official website]]>
<![CDATA[PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) PAJAK PENGHASILAN PASAL 21 DENGAN GROSS UP METHOD ]]>
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ RELASI : JURNAL EKONOMI Vol 15 (2012) ]]>
Publisher : <![CDATA[STIE Mandala Jember ]]>
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DOI: 10.31967/relasi.v15i0.26
<![CDATA[Company tax subjects are taxed on their income and have to pay to the Tax Office (Kantor Kas Negara) baed on the tax regulation. Some companies would consider corporate income tax as a burden so that they would try to pay their tax as minimum as possible as long as allowed by law and tax regulation. Therefor, companies making tax planning as a starting point in tax management. One of method in corporate income tax planning article 21 is the gross up method. By this method, income tax article 21 paid by the permanent employees will be the same amount as the tax allowance given by the employer. This tax Allowance could be considered as a company's expense that could be deducted from the company's net income and at the end it will reduce the corporate income tax paid by the company.]]>
<![CDATA[Efektivitas dan Kontribusi Pajak Hotel dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Jember ]]>
<![CDATA[Ebtisam Lukman Basyarahil]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v6i2.11157
<![CDATA[This study aims to determine the effectiveness and contribution of hotel tax and restaurant tax on Revenue of Original Region of Jember Regency. The data that used in this research is secondary data which are a data of target and realization of Jember Regency Revenue of Original Region, hotel tax and restaurant tax from year 2011 to 2015. The analysis method used was descriptive quantitative. The results showed that the effectiveness of hotel tax and restaurant tax of Jember Regency during 2011 to 2015 in very effective category because the effectiveness level is above 100%. This indicates that the local government of Jember Regency has succeeded in achieving the target of hotel tax and restaurant tax which has been determined. While the contribution of hotel tax in 2011 to 2015 counted small to the Revenue of Original Region Jember Regency because the percentage of contribution per year is less than 20%. Likewise, the contribution of restaurant tax during 2011 to 2015 is small on the Revenue of Original Region Jember Regency. This means that the proportion of hotel taxes as well as small restaurant taxes on the revenue of PAD Kabupaten Jember. Keywords: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Revenue of Original Region.]]>
<![CDATA[Penerimaan Pengguna Terhadap Sistem Informasi Manajemen BAZNAS dan Kesesuaian Dengan PSAK Nomor 109 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Jember) ]]>
<![CDATA[Cici Wijayanti]]>;
<![CDATA[Ahmad Roziq]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol 7 No 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v7i1.15553
<![CDATA[Penelitian ini bertujuan untuk menganalisis penerimaan pengguna terhadap Sistem Informasi Manajemen Baznas (SIMBA) dengan teori Technology Acceptance Model (TAM) serta menilai terkait pelaporan keuangan dalam SIMBA menghasilkan informasi yang akurat dan kesesuaian dengan PSAK Nomor 109. Objek penelitian pada penelitian ini adalah Badan Amil Zakat Nasional (BAZNAS) Kabupaten Jember. Metodologi yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Analisis penerimaan pengguna terhadap SIMBA disesuaikan dengan faktor-faktor yang dibentuk oleh Davis dan kesesuaian akuntansi zakat, infak atau sedekah dalam SIMBA dinilai dari aspek pengakuan, penyajian, dan pengungkapan. Berdasarkan hasil penelitian bahwa pengguna SIMBA di BAZNAS Kabupaten Jember mencerminkan faktor-faktor yang dibentuk oleh Davis dengan menduga terdapat dua faktor eksternal lainnya, yaitu pengetahuan dan keterampilan. SIMBA dari aspek pengakuan, penyajian, dan pengakuan telah sesuai dengan PSAK 109, kecuali dari pengungkapan tidak dapat menambah paragraf baru.]]>
<![CDATA[Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng ]]>
<![CDATA[Shella Iko Sita]]>;
<![CDATA[Andriana Andriana]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol 4 No 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4570
<![CDATA[Purpose of this research for to To know about suitability of management fixed assets at RSUD Genteng with GovernmentAccounting Standard 07 about accounting of fixed assets and Government Accounting Standard 08 about construction inprocess. This research is located in the RSUD Genteng. Collect the data through interview with respondent is chief ofaccounting division RSUD Genteng. Data analysis was performed with a model Miles and Huberman. The result of thisresearch indicate that there is mistake of depreciation expense in the presentation, It is not disclosure yet about base marking offixed assets, it does not deside yet capitalization policy of maintenance expense, There is fixed assets which the book value lessthen minimum value of capitalization in the list of fixed assets. Classification, measurement, depreciation, and disposal of fixedassets has appropriate with government accounting standart 07 and 08.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia) ]]>
<![CDATA[Gema Bangun Djaya Atmadja]]>;
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Novi Wulandari]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v6i2.11156
<![CDATA[This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index]]>
<![CDATA[IMPLEMENTASI STRATEGIC CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF SHARI’AH ENTERPRISE THEORY ]]>
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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<![CDATA[This article aimed to review the implementation of strategic corporate social responsibility in the perspective shari’ah enterprise theory. Three theories (entity theory, enterprise theory, and shari’ah enterprise theory) used to assess the implementation of strategic corporate social responsibility in the roles and responsibilities of management paradigm in run companies in order to provive welfare to stakeholders. The results indicate that third theory give the meaning of welfare differently. Based on ethics, entity theory is egoism, enterprise theory is utilitarianism, shari’ah enterprise theory is teonom, so that the level involvement strategic corporate social responsibility is also different. Egoism and utilitarianism different because it has different perspective, but both have a moral issue study that the same that is based on human reason without the link the power of the God. It can be said that activities performed to makes welfare to stakeholders is secular. Shari’ah enterprise theory is teonom which means consider of spiritual awareness in man, so that the activity of strategic corporate social responsibility done by companies based worship to the God. Shari’ah enterprise theory makes welfare to stakeholders of shari’ah value added.]]>
<![CDATA[Pengungkapan AkuntansiPertanggungjawaban Sosial(CorporateSocial Responsibility Disclosure) sebagaiPengungkapan Sukarela Kebutuhan InformasiStakeholderpada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk) ]]>
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 9 No 1 (2010) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[The purpose of this research is to see whether the company has taken advantage of the official website to disclose CSR programs conducted. Research conducted at the official site of PT. Indosat Tbk. http://www.indosat.com address in this research focus includes the corporate governance (Government Organization), environmental accounting as a social responsibility. There are two categories that will be used to investigate the reported disclosure of CSR. The first category is the disclosure of information relating to internal stakeholders and the second related information external stakeholders. To measure the quantity of information presented is used as an indicator of Publicity Index. This index indicates the amount of information disclosed by the company as much as 86 questions that there are 2 categories of management and shareholders of the category of internal stakeholders and information to customers, suppliers, environment, society and the distributors of the categories of external stakeholders. The results showed that the index Publicity PT. Indosat Tbk. has revealed 81 of the 86 information relevant to the CSR to the public through the official website. Index derived from the disclosure of information relating to the stakeholders including the reporting of information for 31 categories of internal stakeholders consist of 14 reported that the disclosure of information relating to employee / labor, and 17 reported that the disclosure of information relating to the shareholders and board of directors, as well as stakeholder category for external reporting as many as 50 information that consists of 14 reporting of customer information, supplier information reporting 8 (suppliers), 10 reporting of environmental policies, 12 reported the information society, and 6 reporting the information to distributors. Key Words: Corporate Social Responsibility index publicity official website]]>
<![CDATA[PERBEDAAN KINERJA KEUANGAN PERBANKAN YANG MELAKSANAKAN DAN YANG TIDAK MELAKSANAKAN EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs) ]]>
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Eva Mery Dian N]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 1 (2012) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis perbedaan kinerja perbankan yang melaksanakan dan yang tidak melaksanakan ESOPs. Sampel pada penelitian ini adalah perbankan yang melaksanakan ESOPs dan perbankan yang tidak melaksanakan ESOPs pada kurun waktu 2007 -2010. Metode analisis yang digunakan adalah analisis kinerja keuangan bank dengan menggunakan 4 rasio keuangan untuk membuktikan hipotesis dengan menggunakan uji t beda terhadap rasio-rasio keuangan tersebut. Hasil analisis menunjukkan bahwa dari 4 rasio keuangan yang ada, Capital Adequeacy Ratio (CAR), Non Performing Loans (NPL), biaya operasional/pendapatan operasional (BOPO), dan Loan to Deposito Ratio (LDR), data tersebut berdistribusi normal maka dalam pengujian hipotesis penelitian ini menggunakan alat analisis statistik parametrik yaitu dengan menggunakan alat uji Independent sample T-Test, hal ini dilihat dari nilai signifikansi Kolmogorof-Smirnov (SIG) keempat variabel tersebut yang lebih besar dari 0,05. Kesimpulan yang dapat diambil dari hasil analisis tersebut yaitu berdasarkan rasio CAR dan NPL tidak terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs, sedangkan berdasarkan rasio BOPO dan LDR terdapat perbedaan yang signifikan pada kinerja bank yang melaksanakan dan yang tidak melaksanakan ESOPs. Kata Kunci: Kinerja keuangan, Employee Stock Ownership Plans (ESOPs)]]>
