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All Journal EL-MUHASABA Jurnal Ekonomi Modernisasi TEMA (Jurnal Tera Ilmu Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akademi Akuntansi (JAA)
Kristin Rosalina
Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Prediksi Dampak Implementasi Undang Undang no. 36 Tahun 2008 terhadap Beban Pajak UMKM Rosalina, Kristin; Dwinugraheni, Nurfastuti; Rusydi, M. Khoiru
TEMA Vol 10, No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.597 KB) | DOI: 10.18202/tema.v10i1.99

Abstract

Prediksi Dampak Implementasi Undang Undang no. 36 tahun 2008 terhadap beban pajak UMKM. Lahirnya UU No.36/2008 merepresentasikan perubahan keempat atas Pajak Penghasilan di Indonesia. Penelitian ini bertujuan untuk mengetahui dampak penerapan UU No.36/2008 terhadap beban pajak UMKM (sebagai Wajib Pajak Pribadi dan Wajib Pajak Badan/Perusahaan) serta pemilihan entitas hukum/legal yang tepat. Penelitian ini merupakan penelitian deskriptif dengan menggunakan data sekunder dari beberapa UMKM yang beroperasi di dalam wilayah kerja Kantor Pelayanan Pajak Malang. Data sekunder diperoleh melalui metode dokumentasi (SPT Tahunan UMKM beserta lampirannya) serta wawancara. Hasil penelitian menunjukkan bahwa tingkatan beban pajak untuk beberapa UMKM sebagai Wajib Pajak Pribadi lebih kecil daripada UMKM sebagai Wajib Pajak Badan untuk tahun 2009 Abstact: Prediction of Implementation Impact of Applying UU No.36/2008 to MSME Tax Expenses. The emergence of UU No.36/2008 representing fourth change about Income Tax in Indonesia. This research aimed to know the impact of applying UU No.36/2008 to MSMEs tax expenses (as Individual Taxpayer and Corporate Taxpayer) and choosing the right legal entity. This is a descriptive research using the secondary data from some MSMEs in working area of The Tax Service Office, Malang. The secondary data obtained by doing documentation (Annual SPT along with its enclosure) and interview. The result indicates that the level tax expenses for several MSMEs as Individual Taxpayer will be smaller than as Corporate Taxpayer for the year of 2009.   Kata kunci: UU No.36/2008, UMKM, Law Entity
ANALISIS VARIANS BELANJA LANGSUNG PADA PEMERINTAH DAERAH Amirya, Mirna; Rosalina, Kristin
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 1: Januari 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.104 KB) | DOI: 10.18860/em.v7i1.3877

Abstract

AbstractThis research is a descriptive study based on the case study method which aims to analyze the direct expenditure variances that occur in Local Government “X”. The data are used as materials analysis in this research are primary and secondary data obtained by interviewing directly to the related officials and also documentation of APBD realization report of Local Government “X” in 2011 and 2012. The Results showed there was a direct expenditure variance of Local Government “X” in 2011 and 2012 in which the budget is greater than the realization. The most significant variances exist in the capital expenditure component. Whereas the unit that has the highest direct expenditure variance is SKPD Department of Education. From this research also detected that one of the causes of variances is the budgeting system still refers to the incremental budgeting system, has not been implementing comprehensive and substantial performance-based budgeting system.AbstrakPenelitian ini adalah kajian deskriptif yang berdasarkan metode studi kasus yang menganalisis varians belanja langsung yang terjadi di Pemerintahan X. Data yang digunakan sebagai analisis material dalam penelitian yaitu data utama dan pendukung. Data tersebut didapatkan dengan melakukan wawancara langsung terhadap para pegawai terkait dan paparan dari dokumen laporan realisasi APBD pemerintah daerah X di tahun 2011 dan 2012. Hasilnya menunjukkan adanya varians belanja secara langsung pemerintah daerah X di tahun 2011 dan 2012 dalam belanja yang lebih besar dari kenyataannya. Keberadaan varians yang paling signifikan dalam komponen belanja modal. Sementara bagian yang memiliki varians belanja langsung paling tinggi adalah SKPD bagian pendidikan. Dari penelitian ini juga ditemukan satu dari beberapa kasus varians yang sistem pembelanjaannya masih mengarah kepada sistem belanja kenaikan gaji yang tidak terimplementasikan secara komprehensif dan sistem belanja yang berbasis kinerja substansial.
STUDI EKSPLORATORIS TERHADAP PRAKTIK CREATIVE ACCOUNTING DALAM PENYUSUNAN LAPORAN KEUANGAN INSTITUSI SEKTOR PUBLIK Rosalina, Kristin; Zaki, Akhmad; Rusdi, M. Khoru
Jurnal Ekonomi Modernisasi Vol. 7 No. 2 (2011): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.384 KB)

Abstract

Fakta menunjukkan bahwa kasus manipulasi laporan keuangan yang melanda perusahaan besar di dunia juga terjadi pada institusi sektor publik. Hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) mengambarkan bahwa praktik creative accounting pada institusi sektor publik sangat tinggi. Penelitian ini dilaksanakan untuk menggali lebih dalam tentang bentuk dan motif beberapa praktik creative accounting pada salah satu institusi sektor publik. Jenis penelitian ini merupakan penelitian kualitatif dengan pendekatan metode studi kasus tunggal dengan multi sumber bukti yang bersifat eksploratoris. Hasil penelitian menggambarkan bahwa praktik creative accounting dalam penyusunan laporan keuangan suatu institusi sektor publik berupa: a) pelanggaran prosedur saling silang realisasi anggaran, b) pembuatan bukti pendukung fiktif untuk pengeluaran, c) pengakuan aset yang tidak dimiliki. Motif dibalik praktik creative accounting ternyata juga disebabkan oleh faktor diluar kendali dari pejabat, antara lain: a) sistem keuangan yang menekankan pada konsep belanja dan pendapatan, b) prinsip legalitas diatas substansi (form over substance), dan c) tekanan dari lingkungan kerja 
Peningkatan Produksi dan Kualitas Produk Unggulan Kerupuk Ikan Desa Pangkahkulon Kecamatan Ujung Pangkah-Gresik Jawa Timur Mochamad Arif Zainul Fuad; Feni Iranawati; Hartati Kartikaningsih; Kristin Rosalina
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 5 No 2 (2020): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.972 KB) | DOI: 10.33084/pengabdianmu.v5i2.1045

Abstract

Pangkahkulon Village is a coastal village in Ujung Pangkah District, Gresik with more than 70% of its area being fish and shrimp farming ponds. To improve the household economy, many fishermen set up home industries (IRT) in processing fishery products. Based on the results of the Pappingkulon Village Potential Mapping, the number of fishery product businesses reached 98 units. The majority of these household businesses are the fish cracker industry with a total of 67 units. The first year of the Mitra Desa Development Program (PPDM) aims to empower communities through the development and improvement of the production and competitiveness of superior village products. Therefore, based on the mapped potential and discussion with Pangkahkulon Village officials, it was decided that the superior product of Pangkahkulon Village to be appointed was fish crackers. In general, the activities carried out in the first year were to increase production and competitiveness of IRT fish crackers, one of which was through the help of production equipment. The production facilities which were donated to IRT were in the form of two units of the mixer and one unit of automatic cracker dough cutter. This tool was granted to answer the main problem experienced by IRT, which is the inconsistency of cracker dough results because so far the making of the dough is still done by hand. Tool assistance through the PPDM program is able to increase production capacity by up to 35%.
INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD Gugus Irianto; Nurlita Novianti; Kristin Rosalina; Yuki Firmanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2012.v16.i2.213

Abstract

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.
Determinants Of Audit Quality: Evidence From Indonesia Endang Mardiati; Kristin Rosalina; Puteri Thea Avanti; Laila Fitriyah LH
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.17919

Abstract

Corporate scandal in 2018 involving well-known public accounting firm in Indonesia is predicted to be caused by the quality of audits on financial statement that distort the decision-making process by users. Meanwhile, based on agency theory, agency problems between management as the preparer of financial statements and shareholders as users of these reports can be mitigated through the high quality of audit process. Therefore, the purpose of this study is to examine the factors that affect audit quality such as audit engagement tenure, public accounting firm's rotation and size, auditee size, as well as auditee economic sector. The population in this study are companies listed on the Indonesia Stock Exchange in 2015-2017. By using secondary data sources from audited financial statements and random sampling method in obtaining the data, a total of 438 companies during 3 years of observation were used in this study. The results show that tenure and the auditee size have a negative effect on audit quality. This information can be used as a consideration for professional bodies and regulators in formulating policies related to the limit of audit engagement period to maintain the quality of audit results. In addition, the auditee size can be used by the auditor as the main indicator of audit complexity which in turn implies the audit strategy formulation.
Co-Authors Akhmad Zaki Endang Mardiati Feni Iranawati Gugus Irianto Kartikaningsih, Hartati Laila Fitriyah LH M. Khoiru Rusydi M. Khoru Rusdi Mirna Amirya Mochamad Arif Zainul Fuad Nurfastuti Dwinugraheni Nurlita Novianti Puteri Thea Avanti Yuki Firmanto