Articles
<![CDATA[Determinants Distribution of Financing and the Implications to Profitability: Empirical Study on Cooperative Sharia Baitul Maal wa Tamwil (BMT) in Indonesia ]]>
<![CDATA[Lisa, Oyong]]>
<![CDATA[ Asian Journal of Accounting Research Vol 1, No 2 (2016): Asian Journal of Accounting Research ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/ajar.v1i2.2513
<![CDATA[Financing is one of the main activities and a major source of revenue for Islamic Cooperatives. This study aimed to analyze the effect of capital structure, third party funds and non-performing financing to the finance portfolio as well as to analyze the effect of capital structure, deposits, non-performing financing and the distribution of funding to profitability. The analysis technique used is multiple regression analysis, using F test and t test. The results of the analysis showed that the capital structure, third party funds and non-performing financing significantly effect on the distribution of funding. Capital structure, third party funds, and the distribution of funding has a significant effect on profitability, Sharia Cooperative BMT in Indonesia. While non-performing financing does not affect the profitability of Islamic Cooperative Baitul Maal Tamwil in Indonesia.]]>
<![CDATA[The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable ]]>
<![CDATA[Lisa, Oyong]]>;
<![CDATA[Hermanto, Bambang]]>
<![CDATA[ International Research Journal of Management, IT & Social Sciences Vol 5 No 2: March 2018 ]]>
Publisher : <![CDATA[IJCU ]]>
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DOI: 10.21744/irjmis.v5i2.649
<![CDATA[This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and awareness of taxpayers on tax compliance with financial conditions as moderating. Analysis using techniques Structural Equation Modeling (SEM). The result showed that Tax Amnesties and awareness of taxpayer have a significant effect on financial condition and taxpayer compliance. Then, the financial condition has a significant effect on tax compliance. The result also showed that Financial Condition is mediating the effect of Tax amnesties and tax payerâs awareness of tax compliance. The financial condition strengthens the relationship between the Tax amnesties and awareness of taxpayers with tax compliance in paying taxes. If the taxpayer has the willingness to pay tax, compliance in paying taxes will be high when supported with tax payers financial condition.]]>
<![CDATA[Analysis Macroeconomic On Islamicity Performance Index Through Fund Third Parties The Islamic Cooperation ]]>
<![CDATA[Lisa, Oyong]]>
<![CDATA[ International Journal of Social Science and Business Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v1i1.10161
<![CDATA[This study aimed to analyze the effect of macroeconomic consisting of the exchange rate, inflation and Bi rate to deposit and islamicity performance index, analyze the influence of third party funds to islamicity performance index. analyze the influence of the macroeconomic performance index islamicity through third-party funds. The samples used in the study of 76 cooperatives of sharia in Indonesia. The analysis technique used path analysis. Based on the results of the analysis indicated that the macroeconomic path which consists of the exchange rate and the BI rate significantly influence third-party funds and islamicity performance index, while inflation does not affect the third-party funds and islamicity performance index. Third party funds islamicity significant effect on the performance index. Third party funds were able to mediate the effect of the exchange rate and the BI rate to islamicity performance index through third party funds.Keywords: Islamicity Performance Index, third party fund, Exchange Rate, inflation, BI rate.]]>
<![CDATA[PEREDUKSIAN FRAUD AKUNTAN ]]>
<![CDATA[Wicaksono, Satria Budi]]>;
<![CDATA[Haryadi, Bambang]]>;
<![CDATA[Lisa, Oyong]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2020): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[This study aims to uncover the efforts of accountants to reduce fraud. The study uses an interpretive approach with a phenomenological method to see phenomena that are directly related to the symptoms that arise around humans that are organized in the sphere of interaction between the accountant profession, clients, and third parties. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to efforts to avoid fraudulent practices with people who are directly involved in the world of accountants. Data analysis was performed using noema and noesis analysis. The results showed that there were three efforts that accountants could make when they were employed, such as religiosity, professionalism, and materialism. After formulating the results based on an analysis of conversations with the informant, it can be concluded that what must be done by the accountant is to combine the three efforts and apply them to the work culture. Keywords: Fraud, Accountants, Phenomenology, Religiosity, Professionalism]]>
<![CDATA[ANALYSIS OF RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL (RGEC) IN SYARIAH COMMERCIAL BANKS AND CONVENTIONAL COMMERCIAL BANKS ]]>
<![CDATA[Lisa, Oyong]]>;
<![CDATA[Hermanto, Bambang]]>
<![CDATA[ International Journal of Social Science and Business Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i1.23125
<![CDATA[Banks play a role in collecting public funds because banks are institutions that are trusted by the community from various parties in placing funds safely. This study aims to analyze the differences in financial performance by using RGEC consisting of risk profile, good corporate governance, earnings, and capitals between syariah commercial banks and conventional commercial banks. The analytical technique uses independent sample t-test. The result of the analysis shows that there is a difference of NPL between syariah bank and conventional bank. This shows that conventional commercial banks are better at covering the risk of default of credit repayment by debtors than syariah commercial banks. There is an LDR difference between syariah commercial banks and conventional commercial banks. This shows that conventional commercial banks have a slightly better liquidity level compared to syariah commercial banks. The LDR ratio is too large to indicate the lower ability of the bank's liquidity. There is no GCG difference between syariah commercial banks and conventional commercial banks. This shows that both groups of banks have implemented good corporate governance so that internal management goes according to what is planned. There is a difference of ROA between syariah commercial banks and conventional commercial banks. This shows that the ability of conventional commercial banks has better ability in obtaining net profit with the use of all assets owned by the bank compared to syariah commercial banks. There is no CAR difference between syariah commercial banks and conventional commercial banks. This shows that both groups of banks have met Bank Indonesia's requirements as a sound bank.]]>
<![CDATA[Determinants Distribution of Financing and the Implications to Profitability: Empirical Study on Cooperative Sharia Baitul Maal wa Tamwil (BMT) in Indonesia ]]>
<![CDATA[Oyong Lisa]]>
<![CDATA[ Asian Journal of Accounting Research Volume 1 Issue 2 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-2016-01-02-B002
<![CDATA[Financing is one of the main activities and a major source of revenue for Islamic Cooperatives. This study aimed to analyze the effect of capital structure, third party funds and non-performing financing to the finance portfolio as well as to analyze the effect of capital structure, deposits, non-performing financing and the distribution of funding to profitability. The analysis technique used is multiple regression analysis, using F test and t test. The results of the analysis showed that the capital structure, third party funds and non-performing financing significantly effect on the distribution of funding. Capital structure, third party funds, and the distribution of funding has a significant effect on profitability, Sharia Cooperative BMT in Indonesia. While non-performing financing does not affect the profitability of Islamic Cooperative Baitul Maal Tamwil in Indonesia.]]>
<![CDATA[Analisis Modal Kerja Usaha Kecil Dalam Rangka Peningkatan Kinerja Usaha Menghadapi Era Pasar Bebas: Kabupaten Lumajang ]]>
<![CDATA[Wiyono, M. Wimbo]]>;
<![CDATA[Lisa, Oyong]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v1i2.46
<![CDATA[Obstacles faced in developing small businesses in the City of small businesses in particular Lumajang Lumajang similar to problems faced by small businesses nationally, the gap between medium and large businesses increasingly widened. Small businesses in Lumajang generally weak in the capital, difficulties in obtaining capital, including working capital, weaknesses in management and low quality of human resources. The results of calculations and studies have been conducted that shows a general hypothesis expressed in this research can be proved, for the following reasons: (a) The results of calculation of working capital requirements based on the amount of sales volume achievement generally showed nearly (90%) small businesses that use the lack of working capital. (b) The effect of poor working capital management also affect the competitive ability of small businesses so that if this continued without looking for solutions not covered will likely affect the existence and competitiveness of small businesses in the future, especially in the era or the era of Global AFTA]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Audit: KPRI Kabupaten Lumajang ]]>
<![CDATA[Lisa, Oyong]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 1 No. 2 (2011): September 2011 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v1i2.47
<![CDATA[The main objective of this study is to examine factors to influence audit demand to KPRI in the central Java. These factors are sum of members, size, cost of audit, sum of debit, and management perception. Data were collected from 150 Manajer of broad of cooperative KPRI in Lumajang and in sub-district with random sampling. The hypothesis was analysed using logistic regression. The result shows that variables sum of members, sum of debt and management perception were significantly to influence audit demand to KPRI. These variables size and cost audit were not significantly to influence audit demand to KPRI.]]>
<![CDATA[Asimetri Informasi Dan Manajemen Laba: Suatu Tinjauan Dalam Hubungan Keagenan ]]>
<![CDATA[Lisa, Oyong]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.60
<![CDATA[Tulisan ini memberikan paparan deskriptif tentang hubungan asimetri informasi dengan tindakan manajemen laba sebagai implikasi dari hubungan keagenan. Selain itu pula makalah ini juga mencoba membahas kemungkinan meminimalisasi masalah keagenan tersebut melalui corporate governance. Dalam teori keagenan (agency theory), hubungan agensi muncul ketika satu orang atau lebih (principal) memperkerjakan orang lain (agent) untuk memberikan suatu jasa dan kemudian mendelegasikan wewenang pengambilan keputusan kepada agent tersebut. Hubungan antara principal dan agent dapat mengarah pada kondisi ketidakseimbangan informasi (asymmetrical information) karena agent berada pada posisi yang memiliki informasi yang lebih banyak tentang perusahaan dibandingkan dengan principal. Dengan asumsi bahwa individu-individu bertindak untuk memaksimalkan kepentingan diri sendiri, maka dengan informasi asimetri yang dimilikinya akan mendorong agent untuk menyembunyikan beberapa informasi yang tidak diketahui principal. Dalam kondisi yang asimetri tersebut, agent dapat mempengaruhi angka-angka akuntansi yang disajikan dalam laporan keuangan dengan cara melakukan manajemen laba. Salah satu cara yang di gunakan untuk memonitor masalah kontrak dan membatasi perilaku opportunistic manajemen adalah corporate governance. Prinsip- prinsip pokok corporate governance yang perlu diperhatikan untuk terselenggaranya praktik good corporate governance adalah; transparansi (transparency), akuntabilitas (accountability), keadilan (fairness), dan responsibilitas (responsibility). Corporate governance diarahkan untuk mengurangi asimetri informasi antara principal dan agent yang pada akhirnya diharapkan dapat meminimalkan tindakan manajemen laba.]]>
<![CDATA[Analisis Kontribusi Nilai Teknologi Informasi Terhadap Kinerja Proses Bisnis Dan Dinamika Bersaing: Studi Empiris pada Hotel Berbintang di Surabaya ]]>
<![CDATA[Lisa, Oyong]]>;
<![CDATA[Sihwahjoeni, Sihwahjoeni]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v2i1.61
<![CDATA[This study aimed to analyze the effect of information technology on business process performance, analyzing the effect of information technology on competitive dynamics, analyze the effect of business process performance against competitive dynamics, and analyze the impact of information technology on the dynamics of competing through business process performance. This research is explanatory research. The population in this study is the manager of information technology users totaling 276 people. The number of samples in this study as many as 164 people. The sampling technique using simple random sampling. Data analysis technique used is structural equation modeling (SEM). The analysis showed that information technology is positive and significant effect on the performance of business processes. Information technology and significant positive effect on the dynamics of competition. Business process performance and significant positive effect on the dynamics of competition. Business process performance mediates the effect of information technology againts competitive dynamics.]]>
