Garuda - Garba Rujukan Digital

Analisis Komparatif Tingkat Manajemen Laba Berbasis Akrual dan Riil pada Perusahaan Industri Dasar dan Kimia yang Tergabung dalam Indeks Saham Syari’ah Indonesia (ISSI) Khanifah Khanifah; Etna Nur Afri Yuyetta; Erwin Sa’diyah
Jurnal Bisnis dan Ekonomi Vol 27 No 1 (2020): Vol. 27 No. 1 EDISI MARET 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.08 KB)

Earnings management is an effort by a company manager to intervene or influence information in financial statements with the aim of fooling stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The purpose of this study was to compare the level of accrual and real earnings management in Basic and Chemical Industry companies listed in the Indonesian Syari'ah Stock Index (ISSI) in 2013-2016. In this study, accrual earnings manipulation was measured by variable discretionary accruals with the Jones modified model approach. Whereas for real earnings manipulation is measured through three variables, namely through operating cash flow, production costs and discretionary expenses with an approach developed by Roychowdhury, 2006. This research was conducted using secondary data in the form of financial statements. First, regression analysis was performed to find the estimated value of discretionary accruals, normal and abnormal values of operating cash flows, production costs and discretionary expenses. Furthermore, descriptive statistics and comparative descriptive analysis were performed to compare accrual and real earnings management. The results of this study indicated that basic industrial and chemical companies incorporated in the Indonesian Shari'ah stock index (ISSI) in 2013-2016 tend to manipulated real earnings rather than through accrual activities with different patterns.

Pengaruh Profitabilitas dan Manajemen Laba terhadap Pajak Penghasilan Badan Terutang Khoirotun Nisa; Khanifah Khanifah; Atieq Amjadallah Alfie
AKSES: Jurnal Ekonomi dan Bisnis Vol 13, No 1 (2018): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Abstract This study aims to examine the effect of profitability which is proxied by gross profit margin, net profit margin and earnings management on corporate income tax payable to manufacturing companies. In this study the gross profit margin measures the efficiency of calculating the cost of goods or production costs. Net profit margin measures net income after tax. And earnings management to find out the company's performance. This study used a sample of 63 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis tool uses descriptive statistical analysis test, classic assumption test and multiple linear regression using the SPSS program. In collecting the data, this study analyzes secondary data obtained from www.idx.co.id during the year of observation and the Indonesia Stock Exchange. The results showed that gross profit margin had a significant and negative effect on outstanding corporate income tax. Net profit margin does not have a significant effect on the income tax payable entity. While the earnings management variable has a significant and positive effect on the corporate income tax payable. Keywords: Outstanding Corporate Income Tax, Gross Profit Margin, Net Profit Margin, Earnings Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas yang diukur dengan margin laba kotor, margin laba bersih dan manajemen laba terhadap hutang pajak penghasilan perusahaan kepada perusahaan manufaktur. Dalam penelitian ini margin laba kotor mengukur efisiensi penghitungan biaya barang atau biaya produksi. Margin laba bersih mengukur laba bersih setelah pajak. Dan manajemen laba untuk mengetahui kinerja perusahaan. Penelitian ini menggunakan sampel 63 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2015-2017. Alat analisis menggunakan uji analisis statistik deskriptif, uji asumsi klasik dan regresi linier berganda menggunakan program SPSS. Dalam mengumpulkan data, penelitian ini menganalisis data sekunder yang diperoleh dari www.idx.co.id selama tahun pengamatan dan Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa marjin laba kotor memiliki pengaruh yang signifikan dan negatif terhadap pajak penghasilan badan. Margin laba bersih tidak memiliki pengaruh yang signifikan terhadap hutang pajak penghasilan badan. Sedangkan variabel manajemen laba berpengaruh signifikan dan positif terhadap hutang pajak penghasilan. Kata kunci: Margin Laba Kotor, Margin Laba Bersih, Manajemen Laba, Pajak Penghasilan

Analisis Manajemen Laba Pada Laporan Keuangan Perbankan Syariah Alfiyatur Rohmaniyah; Khanifah Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 13, No 1 (2018): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Abstract This study aims to analyze earnings management in Islamic banking financial statements (studies on Indonesian Islamic Commercial Banks 2015-2017).in this study the data used is secondary data and uses the 2015-2017financial report at annualreport. The sampling method in this study was purposive sampling with a total of 13 Indonesian Islamic Commercial Banks. The data analysis method used is the discretionary accrual approach, descriptive statistical analysis, multiple regression analysis. The test results that have been carried out during the observation period are in the indexed Islamic Commercial Banks to practice earnings management in the financial statements. This is evidenced by the results of the discretionary accrual (DA) for three years which are negative and positive, discretionary accrual (DA) which has been analyzed has an average below zero,in other words the average DA value is negative, this means Indonesian Islamic Commercial Banks In 2015-2017, earnings magement was carried out by reducing the profit rate. Keywords: earnings management and discretionary accrual. Abstrak Penelitian ini bertujuan untuk mengalisis manajemen laba pada laporan keuangan perbankan syariah (studi pada Bank Umum Syariah IndonesiaTahun 2015-2017). Dalam penelitian ini data yang digunakan adalah data sekunder dan menggunakan laporan keuangan periode 2015-2017 di annualreport. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Dengan jumlah sebanyak 13 Bank Umum Syariah Indonesia. Metode analisis data yang digunakan adalah pendekatan discretionary accrual, analisis deskriptif statistik, analisis regresi berganda. Hasil pengujian yang telah dilakukan selama periode pengamatan yaitu pada Bank Umum Syariah terindekasi melakukan praktik manajemen laba dalam laporan keuangan. Hal ini dibuktikan dengan hasil Discretionary Accrual (DA) selama tiga tahun yang bernilai negatif dan positif, Discretionary Accrual (DA) yang telah dianalisis memmiliki rata-rata di bawah angka nol, dengan kata lain nilai DA rata-rata bernilai negatif, hal ini berarti Bank Umum Syariah Indonesia Pada tahun 2015-2017 melakukan manajemen laba dengan cara menurunkan angka laba. Kata Kunci: manajemen laba dan discretionary accrual.

Pengaruh Model Project Based Learning melalui Metode Praktikum terhadap Kemampuan Berpikir Kreatif pada Materi Getaran Harmonis Siswa Kelas XI MIA SMA Negeri 1 Comal Khanifah Khanifah; Joko Saefan
Jurnal Penelitian Pembelajaran Fisika Vol 7, No 1 (2016): APRIL 2016
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jp2f.v7i1.1141

Physics learning will give optimal learning outcomes if the students can buildknowledge and find the answer of a problem through the learning process which has beendone. Separately, some studies show that students lack of creative thinking ability andscientific works. Therefore, it needs project based learning model which can sharpen thestudents creative thinking ability to learn Physics.This experimental study aimed to know theeffects of Project Based Learning model through the method of laboratory working on thecreative thinking ability on the material of harmonic vibration at grade XI MIA of SMAN 1Comal. The samples of this study were Class XI MIA 2 as the experimental class and Class XIMIA 3 as the control class. The techniques used to gather the data in this study weredocumentation, observation, and tests.Based on the analysis of the hypotheses using one-tailed t-test with right side, the results showed that the was 2,99 and the was 1,67. Itcould be seen that the was higher than the so that the Ha was acceptedisaccepted. Meanwhile, from the gain test, it was obtained that the of experimental class was0.710 with high category and the of control class was 0.611 with medium category.The learning using Project Based Learning model through the method of laboratory working on thematerial of Harmonic Vibration at Grade XI MIA of SMAN 1 Comal gives effects on thecreative thinking ability and can develop the students’ creative thinking ability. Keywords: Creative Thinking Ability, Practicum Methods, Project Based Learning.

APAKAH JANUARY EFFECT TERJADI DI TAHUN 2019? Woro Hestiningsih; Khanifah Khanifah; Pancawati Hardiningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2660

Efficient market hyphotesis is still an interesting debate, because there are still pros and cons among practitioners and academics in finance. One market anomaly that is contrary to the theory of efficient capital markets is the January effect or year-end effect is one of the effects on a calendar that is small capitalized stocks tend to rise in price in January. This study aims to determine the effect of the January effect on abnormal return and trading volume activity on LQ45 companies listed on the Indonesia Stock Exchange. Analysis using one way anova shows that abnormal returns occur in the January effect phenomenon while the January effect does not occur in trading volume.

Pengelolaan Dana Desa dalam Upaya Terwujudnya Good Village Governance (Studi Kasus di Desa Kelet, Kecamatan Keling, Kabupaten Jepara) Atieq Amjadallah Alfie; Khanifah Khanifah; Maya Lailatul Mariskha
AKSES: Jurnal Ekonomi dan Bisnis Vol 17, No 2 (2022): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v17i2.7465

The Village Fund which always increases every year must be managed properly in order to achieve good village governance. The purpose of this research was to determine whether good village governance has been implemented in the management of Village Funds in Kelet Village, Keling District, Jepara Regency by conducting a review of accountability, transparency, community participation, responsiveness and accountability principles. effectiveness and efficiency. This research uses a qualitative descriptive research method with data collection using interviews, observation, literature study and documentation. The data analysis technique uses an interactive data analysis scheme. The results of the study found that in the management of the Village Fund, the Kelet Village government has implemented the principles of accountability, transparency, community participation, responsiveness and the principles of effectiveness and efficiency well but not optimally. Barriers to the implementation of good village governance include inadequate village government resources, especially in the use of an integrated information system and central government regulations that change every year. AbstrakDana Desa yang selalu meningkat setiap tahun harus dikelola dengan baik agar tercapai tata kelola pemrintahan yang baik (good village governance). Tujuan dari penelitian ini adalah untuk mengetahui apakah good village governance sudah diimplementasikan pada pengelolaan Dana Desa Di Desa Kelet, Kecamatan Keling, Kabupaten Jepara dengan melakukan peninjauan atas prinsip akuntabilitas, transparansi, partisipasi masyarakat, responsivitas serta prinsip efektifitas dan efisiensi. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pengumpulan data menggunakan wawancara, observasi, riset kepustakaan dan dokumentasi. Teknik analisis data menggunakan skema analisis data interaktif. Hasil penelitian menemukan bahwa dalam pengelolaan Dana Desa, pemerintah Desa Kelet sudah mengimplementasikan prinsip akuntabilitas, transparansi, partisipasi masyarakat, responsivitas serta prinsip efektifitas dan efisiensi dengan baik namun belum maksimal. Hambatan dalam pelaksanaan good village governance diantaranya adalah sumber daya pemerintah Desa yang kurang cakap khususnya dalam penggunaan sistem informasi yang terintegrasi dan regulasi pemerintah pusat yang selalu berubah setiap tahunnya.

DISPARITIES CSR IMPLEMENTATION IN DEVELOPING COUNTRIES: CSR PRACTICES IN STATE-OWNED COMPANIES AT THE INDONESIAN STOCK EXCHANGE Nor Hadi; Khanifah Khanifah; Agus Triyani
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8683

Corporations have yet to maximally realize their social responsibility in Indonesia. This study seeks to understand companies' reporting of their corporate social responsibility (CSR) programs, as well as investigate the optimal forms and strategies for CRS. Primary and secondary data were collected; the former through interviews with ten corporate actors (CEOs and CSR directors), and the latter through a reading of corporations' annual reports for 2019. Analysis shows that an economic rationale, oriented towards calculating the costs and benefits of programs, is one major reason for CSR falling short of its potential. Further exacerbating the issue, lax government regulations have given corporations significant space in interpreting the best practices. To ensure optimal CSR implementation, an integrated support system may be used, one capable of pressuring corporations through the threat of litigation. Such an integrated support system model would enable government development programs to be integrated with CSR, and to be realized synergistically and sustainably. This article is limited to the perspectives of external stakeholders (governmental, non-governmental, and community actors), and thus further research is necessary to uncover internal perspectives and achieve a more comprehensive understanding.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search