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All Journal Jurnal ULTIMA Accounting Jurnal Akuntansi dan Keuangan (JAK)
Rindu Rika Gamayuni
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Capaian Kinerja Pelaksanaan Anggaran Penerapan Aplikasi Electronic Monitoring Pelaksanaan Anggaran (e-MPA) Atikah Rosalinda; Rindu Rika Gamayuni
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.496 KB) | DOI: 10.23960/jak.v23i1.91

Abstract

This study aim to examine and found the empirical evidence the consistancy between budget absorption and realization after the implementation of Electronic Monitoring Budget Execution aplication (e-MPA) at Ministry of Religion working unit at Lampung Province. This study use 4.416 population data for the period of 2012 until 2013 before the implementation of e-MPA aplication and the period of 2015 until 2016 after the implementation of e-MPA aplication. Data used are secondary data obtained by accessing the site http://www.kemenag.go.id. The data analyzed using differentiation test with statistical test tool SPSS 22. The result shows that there is a difference of consistancy of budget absorption and there is also a difference on budget realization after the implementation of e-MPA aplication.the difference occured is the decreasing on statistic result of absorption consistancy and absorption realization for budgeting that indicates there is no goal congruence caused by communication pattern, information support, and uncorrect guidelines comprehension for e-MPA aplication.
Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual Ika Novita; Rindu Rika Gamayuni; Farichah Farichah
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.611 KB) | DOI: 10.23960/jak.v23i1.93

Abstract

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax.
PENGARUH DANA ZAKAT DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH (PADA BANK DEVISA SYARIAH BERDASARKAN ISR INDEX) Eko Setiawan; Yuliansyah Yuliansyah; Rindu Rika Gamayuni
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2628

Abstract

Abstract - This study discusses banking that is engaged in services, therefore public trust is very important for smooth business, Islamic banking needs to be supported by good bank performance because if financial performance in this study is proxied by ROA and ROE which are reported to be good, it will add information for potential investors so that potential investors will invest their funds. The purpose of this study was to determine the effect of zakat funds and Islamic Corporate Social Responsibility on financial performance in Islamic foreign exchange banks. This study uses Islamic Foreign Exchange Banks as the research sample. The data used is the annual financial report of the Islamic Foreign Exchange Bank for the period 2011-2018 which was obtained from the official website of each bank. The sample used is 32 financial statements. The sampling technique uses a saturated sampling technique, namely the determination of the sample when all members of the population are used as samples. The hypothesis test carried out was the T test using spss v 20. The results showed that the data were normally distributed. The results of the coefficient of determination test showed that statistically the independent variables namely zakat and ICSR were able to explain the dependent variable ROA of 8.60% while the remaining 91.40% explained by other variables that were not included in this study while the ROE of 9.30% the remaining 90.70% was explained by other variables that were not included in this study. The results of the t-test of zakat funds and Islamic Corporate Social Responsibility have no effect on the financial performance of Islamic Foreign Exchange Banks. Keywords: Zakat Funds; Islamic Corporate Social Responsibility (ICSR); Return On Assets (ROA); Return On Equity (ROE)
Co-Authors Atikah Rosalinda Eko Setiawan Farichah Farichah Ika Novita Yuliansyah Yuliansyah