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Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) Banu Witono; Muhammad Sholahuddin
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 5 No. 1 (2012): Jurnal Manajemen Teori dan Terapan - April 2012
Publisher : Universitas Airlangga

The objective of this research is to analyze the possibility of Earnings Management in the financial statement of Islamic Banks. The population of research includes Islamic general bank. This research applied purposive sampling with Islamic general banks issuing financial statement within consecutive five years ; 2002 – 2006. The hypothesis of the research is the Earnings Management in the financial statement of Islamic Banking. This research applied the method of Total Accrual Healy (1985) as described in Arfani and Sasongko (2005) to identify Earnings Management. Based on the test performed, the average total accrual for 5 years of research is positive and negative, thus, it can be concluded that there is Earnings Management in the financial statement of Islamic Banking in Indonesia as for case Islamic Bank “X” and “Y”.

BAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU Banu Witono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2733

It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent with capitalism itself. This article highlights the dialectic accounting laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a 'discourse-driven' to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist. Keywords: Accounting Language, Discourse-Driven, Neo-capitalism

Prophetic Accounting: Disquiet in The Era of Postmodernism Banu Witono; Kurnia Rina Ariani; Rita Wijayanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its "rebellion" over the reality of accounting that is developing in the capitalistic world.

THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC Diah Mutiara Nurhayati; Banu Witono
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

This study aims to examine the effect of tax understanding, tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia during the Covid-19 pandemic. This study uses primary data where data collection uses a questionnaire . Data collection method is by distributing questionnaires to tax payers of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84 respondent. In this study using quantitative data analysis methods by classic test consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2) test. The research results showed that the variables tax understanding, tax incentives, and tax sanction has an effect while tax rates hasn’t effect for MSME tax payers compliance.

Pengaruh Sistem Samsat Drive Thru, Kesadaran Wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Pada Wajib pajak SAMSAT Kota Surakarta) Saraswati Prayitna; Banu Witono
IKRAITH-EKONOMIKA Vol 5 No 1 (2022): IKRAITH-EKONOMIKA No 1 Vol 5 Maret 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.136 KB)

Data tunggakan pajak kendaraan bermotor di Kantor SAMSAT Surakarta tahun 2019-2020 menunjukkan bahwa masih terdapat wajib pajak yang tidak patuh dalam kewajibanperpajakannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem samsatdrive thru, kesadaran wajib pajak, sanksi pajak, pengetahuan perpajakan danakuntabilitas pelayanan publik terhadap kepatuhan wajib pajak dalam membayar pajakkendaraan bermotor. Metode pengumpulan data dalam penelitian ini menggunakanmetode survei dengan instrument kuisioner. Jumlah sampel yang digunakan adalah 100responden dengan metode pengambilan sampel adalah accidental sampling. Datapenelitian dianalisis dengan menggunakan regresi linear berganda. Berdasarkan hasilanalisis, penelitian ini menunjukkan bahwa sistem samsat drive thru, kesadaran wajibpajak, sanksi pajak, pengetahuan perpajakan dan akuntabilitas pelayanan publikberpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam membayarpajak kendaraan bermotor di Kantor SAMSAT Surakarta.

THE EFFECT OF TAX UNDERSTANDING, TAX RATES, TAX INCENTIVES AND TAX SANCTIONS ON TAX PAYERS COMPLIANCE OF MSME IN NGAWI DURING THE COVID-19 PANDEMIC Diah Mutiara Nurhayati; Banu Witono
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

This study aims to examine the effect of tax understanding, tax rates,tax incentives, and tax sanction to the tax payers compliance of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia during the Covid-19 pandemic. This study uses primary data where data collection uses a questionnaire . Data collection method is by distributing questionnaires to tax payers of Micro Small and Medium Enterprises (MSMEs) in Ngawi, Indonesia. The sample used is 84 respondent. In this study using quantitative data analysis methods by classic test consisting of the normality test, the multicollonearity assumtion test, the heteroskedastisitas test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R2) test. The research results showed that the variables tax understanding, tax incentives, and tax sanction has an effect while tax rates hasn’t effect for MSME tax payers compliance.

The Effect of CAR, FDR, NPF and BOPO to Return on Equity Rani Aprilia; Banu Witono
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p9-33

The purpose of this paper is to determine the effect of the capital adequacy ratio, financing to deposit ratio, non-performing financing and operational income operating costs on return on equity at Islamic Commercial Banks in Indonesia for the period 2011 - 2020. This type of research is quantitative, research using secondary data in the form of an annual report. This study uses a sample of 5 Islamic Commercial Banks in Indonesia for the period 2011 - 2020 with the determination of the sample using the purposive sampling method. The technique for analyzing the data in this study uses multiple linear regression, classical assumption test, and hypothesis testing with data processing using the SPSS v.20 application. Based on the results of multiple linear regression analysis, it is obtained that the capital adequacy ratio, non-performing financing and operating costs of operating income have a negative and significant effect on return on equity, while the financing to deposit ratio has no significant effect on return on equity.

The Effect of CAR, FDR, NPF and BOPO to Return on Equity Rani Aprilia; Banu Witono
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p9-33

The purpose of this paper is to determine the effect of the capital adequacy ratio, financing to deposit ratio, non-performing financing and operational income operating costs on return on equity at Islamic Commercial Banks in Indonesia for the period 2011 - 2020. This type of research is quantitative, research using secondary data in the form of an annual report. This study uses a sample of 5 Islamic Commercial Banks in Indonesia for the period 2011 - 2020 with the determination of the sample using the purposive sampling method. The technique for analyzing the data in this study uses multiple linear regression, classical assumption test, and hypothesis testing with data processing using the SPSS v.20 application. Based on the results of multiple linear regression analysis, it is obtained that the capital adequacy ratio, non-performing financing and operating costs of operating income have a negative and significant effect on return on equity, while the financing to deposit ratio has no significant effect on return on equity.

Peningkatan Kualitas Administrasi Sekolah Muhammadiyah Melalui Sistem Informasi Akuntansi Pendidikan Dasar dan Menengah Zulfikar; Banu Witono; Muhammad Abdul Aris; Nursiam; Mujiyati; Andy Dwi Bayu Bawono; Ovi Itsnaini Ulynnuha
Abdi Psikonomi Vol 4, No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.2202

Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberikan pengetahuan dan wawasan bagi tenaga kependidikan dalam pengelolaan administrasi keuangan sekolah di lingkungan Amal Usaha Muhammadiyah (AUM) binaan. Kegiatan ini diikuti oleh pengelola administrasi keuangan sekolah yang terdiri dari 52 satuan pendidikan setingkat SD, 13 satuan pendidikan stingkat SMP dan 8 satuan pendidikan tingkat SMA. Kegiatan pengabdian pada masyarakat ini menggunakan sistem informasi akuntansi pendidikan dasar dan menengah (SIADIKDASMEN) yang dikembangkan oleh Lembaga Pembinaan dan Pengawas Keuangan Pimpinan Pusat Muhammadiyah. Hasil kegiatan ini menunjukkan bahwa pengetahuan dan wawasan peserta terkait penggunaan Siadikdasmen merupakan hal baru dalam tatakelola administrasi keuangan sekolah. Namun demikian proses penyampaian materi sistem oleh narasumber berjalan lancar, seluruh peserta tidak mengalami hambatan yang serius. Hal ini membuktikan bahwa sistem tersebut dapat dipraktikan oleh sebagian besar peserta. Kegiatan ini menghasilkan dokumen kerja sama untuk tindak lanjut pendampingan antara program studi Akuntansi FEB UMS dan majelis DIKDASMEN PDM kabupaten Sukoharjo..

Village Government Accountability and Transparency in Village Financial Management Dwi Agus Kurniawan; Banu Witono
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2291

This study aims to find out the accountability and transparency procedures of the village government in managing village finances (Study in Karangsari Village, Kutowinangun District, Kebumen Regency). This type of research is a qualitative research with an interactive analysis approach. Data was collected through in-depth interviews, observations and document studies which were then analyzed using an interactive analysis model through four stages, namely (1) Data Collection, (2) Data Reduction, (3) Data Presentation, (4) Conclusion Drawing. The results of the study show that (1) Accountability at the planning, implementation, administration, and financial management reporting stages (2) Transparency of village finances in Karangsari Village in its implementation is guided by the Minister of Home Affairs Regulation Number 20 of 2018. The Karangsari Village Government as the executor of village financial management has carried out the Village Financial Accountability and Transparency process quite well. However, there must be improvements in village financial management and financial accountability by seeking new innovations. And in providing information to the public must be optimized

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