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<![CDATA[PENGARUH MANAJEMEN LABA TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Fitriyani, Dewi]]>;
<![CDATA[Prasetyo, Eko]]>;
<![CDATA[Mirdah, Andi]]>;
<![CDATA[Eka Putra, Wirmie]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v6i2.3252
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba baik manajemen laba akrual maupun manajemen laba riil terhadap kinerja perusahaan dengan kualitas audit sebagai variabel pemoderasi. Seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia menjadi populasi. Pengambilan sampel menggunakan purposive sampling. Hipotesis diuji menggunakan regresi linear berganda dan moderated regression analysis. Hasil uji regresi linear berganda menghasilkan bahwa manajemen laba akrual memiliki pengaruh terhadap kinerja perusahaan sedangkan manajemen laba riil tidak berpengaruh terhadap kinerja perusahaan. Hasil uji moderated regression analysis menunjukkan bahwa kualitas audit tidak dapat memoderasi pengaruh manajemen laba baik akrual maupun riil terhadap kinerja perusahaan. Dengan demikian disimpulkan manajemen laba melalui aktivitas akrual akan lebih berpengaruh terhadap kinerja perusahaan dibandingkan manajemen laba melalui aktivitas riil. Penelitian ini juga menyimpulkan perusahaan yang diaudit baik oleh KAP Big Four maupun selain KAP Big Four tidak dapat mempengaruhi perusahaan untuk melakukan aktivitas manajemen laba. The aim of this research is to analyse the influence of earnings management both accruals earnings management and real earnings management to companies performance with audit quality as moderating variable. High audit quality is showed by the size of audit firm. This research is used the population from manufacture companies listed for the period of 2004 to 2007 in Indonesian Stock Exchange with purposive sampling. The result from multiple linear regression test is accrual earnings management have influence to companies performance, but real earnings management have not influence. The moderated regression analysis find that audit quality can not moderate influence accruals and real earnings management to companies performance. This research is conclude that earnings management through accruals activity more influence to companies performance than earnings management through real activity. This result also conclude the companies who audited by big four or not big four can not influence to do earnings management activities.]]>
<![CDATA[ PRAKTIK GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN AIR MINUM DAERAH (PDAM) ]]>
<![CDATA[Fitriyani, Dewi]]>;
<![CDATA[Tiswiyanti, Wiwik]]>;
<![CDATA[Prasetyo, Eko]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014): Volume 12, Nomor 2, Oktober 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[Good Corporate Governance (GCG) memberikan pedoman bagi perusahaan untuk menata kelola perusahaan sesuai dengan tujuan yang telah ditetapkan. Permasalahan dalam penelitian ini adalah bagaimana praktik good corporate governance pada Perusahaan Air Minum Daerah (PDAM). Penelitian ini bertujuan untuk mengetahui praktik good corporate governance pada PDAM. Penelitian dilakukan pada 5 (lima) PDAM di Provinsi Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Praktik GCG diukur menggunakan indeks bobot skor yang disusun berdasarkan Peraturan Menteri BUMN tentang Tata Kelola Perusahaan yang Baik pada BUMN. Peraturan ini digunakan karena PDAM memiliki karakteristik kepemilikan modal yang sama yaitu pemerintah. Hasil penelitian menunjukkan bobot skor indeks praktik GCG pada PDAM di Provinsi Jambi pada rentang nilai 60 â 75 dengan kriteria cukup baik.]]>
<![CDATA[PRAKTIK GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN AIR MINUM DAERAH (PDAM) ]]>
<![CDATA[Fitriyani, Dewi]]>;
<![CDATA[Tiswiyanti, Wiwik]]>;
<![CDATA[Prasetyo, Eko]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014): Volume 12, Nomor 2, Oktober 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[Good Corporate Governance (GCG) memberikan pedoman bagi perusahaan untuk menata kelola perusahaan sesuai dengan tujuan yang telah ditetapkan. Permasalahan dalam penelitian ini adalah bagaimana praktik good corporate governance pada Perusahaan Air Minum Daerah (PDAM). Penelitian ini bertujuan untuk mengetahui praktik good corporate governance pada PDAM. Penelitian dilakukan pada 5 (lima) PDAM di Provinsi Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Praktik GCG diukur menggunakan indeks bobot skor yang disusun berdasarkan Peraturan Menteri BUMN tentang Tata Kelola Perusahaan yang Baik pada BUMN. Peraturan ini digunakan karena PDAM memiliki karakteristik kepemilikan modal yang sama yaitu pemerintah. Hasil penelitian menunjukkan bobot skor indeks praktik GCG pada PDAM di Provinsi Jambi pada rentang nilai 60 ? 75 dengan kriteria cukup baik.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD ]]>
<![CDATA[Fitriyani, Dewi]]>;
<![CDATA[Tiswiyanti, Wiwik]]>;
<![CDATA[Prasetyo, Eko]]>
<![CDATA[ Jurnal Akuntansi Vol 20, No 3 (2016): September 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v20i3.7
<![CDATA[The aims of the study were to describe the practice of good corporate governance, to measure performance on PDAM with balanced scorecard, and to find out the correlation between the practice of good corporate governance to performance. This study conducted on five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good kriteria. PDAM performance scores as measured by balanced scorecard show overall is still considered less than the target maksimum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant.]]>
<![CDATA[PRAKTIK GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM ]]>
<![CDATA[Dewi Fitriyani]]>;
<![CDATA[Wiwik Tiswiyanti]]>;
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[The aims of the study were to describe the practice of good corporate governance, to measure performance PDAM with balanced scorecard, and to find out the correlation between the practice of good corporate governance to performance.  This study conducted on  five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good criteria. PDAM perfomance scores as measured by balanced scorecard show overall is still considered less than the target maximum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant.  Keywords: Good Corporate Governance Practice, Performance, Balanced Scorecard]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Konsiderasi, Subjektif Diagnostik, Subjektif Interaktif Terhadap Kejelasan Tujuan ]]>
<![CDATA[Riski Hernando]]>;
<![CDATA[Rezi Abdurrahman]]>;
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Wahana Riset Akuntansi Vol 8, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v8i2.109914
<![CDATA[This study aims to examine the effect of consideration leadership on goal clarity. This study also examines the mediation of subjective diagnostic and subjective interactive on the relationship between initiation structure leadership and evaluation fairness. Sample in this study use 152 subordinates in merchandising, services and manufacturing business. Data processed using structural equation modeling with WarpPLS 3.0 software. Data were collected using a questionnaire with hand delivery system technique. The results of this study indicate that consideration leadership influences goal clarity. However, the only one mediation variable support the hypotheses in this study, and the other one do not support the hypotheses. Keywords: Goal Clarity; Consideration Leadership; Subjective Diagnostic; Subjective Interactive]]>
<![CDATA[Pengaruh pengetahuan pajak, kesadaran pajak dan tarif pajak terhadap kepatuhan pajak wajib Pajak UKM Kota Jambi ]]>
<![CDATA[Fitrini Mansur]]>;
<![CDATA[Reka Maiyarni]]>;
<![CDATA[Eko Prasetyo]]>;
<![CDATA[Riski Hernando]]>
<![CDATA[ e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 11 No. 1 (2022): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah ]]>
Publisher : <![CDATA[Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi ]]>
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DOI: 10.22437/pdpd.v11i1.17432
<![CDATA[This study aims to determine the compliance of taxpayers with their obligations to pay taxes. The theoretical concepts tested are tax knowledge, tax awareness, and tax compliance rates. Data was collected through questionnaires on 100 small and medium-sized businesses in the printing and screen printing sector. Multiple regression analysis was used to test the hypothesis. The results showed that tax knowledge, tax awareness, and tax rates positively affected taxpayer compliance. This research can assist the government in determining the policies needed to improve tax compliance. These results indicate that the government needs to increase tax awareness and attention to tax rates to improve tax compliance in fulfilling its tax obligations.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja, Perputaran Aset dan Efektivitas Penggunaan Dana terhadap Laba Bersih ]]>
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306110
<![CDATA[Profit is one of the information contained in the financial statements of a company that is very important for the internal and external parties to make a decision. There are three decisions taken by the financial management, namely investment decisions, spending decisions or funding (financing decision), and the policy of distribution of dividends to shareholders (devident policy). Investment and financing decision can be found reflection in the balance sheet. Fund is one financial concept common to refer to the resources realized by the company. Effective use of funds can be determined by using financial ratio is the ratio of the activity. Which includes ativitas ratio is the ratio of working capital turnover, fixed asset turnover ratio, and the ratio of total asset turnover. Banking company is a company engaged in the financial sector, type of research is descriptive quantitative research. The population in this study are all banking companies listed in Indonesia Stock Exchange (BEI) in the period of 2013 and 2014 as many as 20 companies. This analytical tool used to determine the effect of working capital turnover, fixed asset turnover, and turnover of assets to the banking company's net profit by using multiple linear regression. The results showed that there is no influence the effectiveness of the use of funds to net income at the banking company on the stock exchange.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306156
<![CDATA[Financial management of regional governments must be based on good governance goverment, that financial management is conducted transparently and accountably. Public financial management. UU No.17/2013 regulates the state finances which requires the form and content of the accountability report. One form of accountability report is the government's financial statements. Based on PP 17/ 2010, the reliability of financial reporting is the information in the financial statements. This type of research is descriptive quantitative research. The population in this study are all the Head of Department, Head of the Section and District Government Kasubbagian in Muaro, the sample used is as much as 83 respondents. This analytical tool used to determine the effect of the application of financial supervision, internal control systems, human resources, and the use of technology affect the value of local financial reporting information by using multiple linear regression. The results showed that the area of financial supervision, internal control systems, human resources, information technology influence simultaneously on the value of the local government financial reporting information, financial supervision only partially affect the indigo area of financial reporting information.]]>
<![CDATA[Peranan Badan Usaha Milik Desa Menurut Undang-Undang Nomor 6 Tahun 2014 Tentang Desa dalam Meningkatkan Pendapatan Asli Desa ]]>
<![CDATA[Junaidi Junaidi]]>;
<![CDATA[Amril Amril]]>;
<![CDATA[Amri Amir]]>;
<![CDATA[Adi Bhakti]]>;
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): Studium: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[WIDA Publishing ]]>
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DOI: 10.53867/jpm.v1i1.7
<![CDATA[Tujuan dari kegatan pengabdian ini adalah untuk mensosialisasikan peranan Badan Usaha Milik Desa dalam rangka meningkatkan pendapatan asli desa. Kegiatan dilaksanakan di Kecamatan Pemayung Kabupaten Batanghari, diikuti oleh 24 perangkat desa dan pengelola BUMDes. Materi yang diberikan mencakup Undang-Undang Nomor 6 Tahun 2014 tentang Desa dan Badan Usaha Milik Desa.]]>
