Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Emylia Yuniartie
Universitas Sriwijaya
Economics, Econometrics & Finance Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Lipur Na'im; Kencana Dewi; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8885

Abstract

The purpose of this research is to determine the influence of modernizing tax administration system and spiritual quotient toward the level of individual taxpayers compliance in Kantor Pelayanan Pajak Palembang Ilir Barat either partially or simultaneously. The population of this reseach was 8.856 individual taxpayers who submit SPT 1770 to Kantor Pelayanan Pajak Palembang Ilir Barat. This reseach uses incidental sampling method and sample size used was 100 individual taxpayers who met by reseacher accidently. The data analysis technique in this reseach is multiple linier regression, F test, t test and coefficient of determination test (R2). The results of this research indicate that modernizing tax administration system and spiritual quotient simultaneously affect the level of individual taxpayers compliance. While the partial modernizing tax administration system affect significantly and positively the level of individual taxpayers compliance, and spiritual quotient do not affect significantly and positively the level of individual taxpayers compliance. Coefficient determination (R2) value in this research was 57.1%.
ANALISIS PENGELOLAAN DANA PREMI PRULINK SYARIAH PADA ASURANSI SYARIAH PT. PRUDENTIAL LIFE ASSURANCE PALEMBANG Rizki Kusuma Damayanti; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8920

Abstract

In general mean, insurance is an agreement of insurer (insurance company) with insured (insurance customers). By accepting premium funds from the insured, insurer promised to pay a number of guarantee when the insured have a failure, damage and loss of some goods, etc. by the insured pay premium funds as much as determined by insurer every months. Progress of insurance in Indonesia currently has improved very significant. According to Association of Syariah Insurance Indonesia/Asosiasi Asuransi Syariah Indonesia (AASI) currently some of insurance company prefer to bulid unit of syariah insurance than to build a new company by focus to the syariah insurance, one of them is PT. Prudential Life Assurance. PT. Prudential Life Assurance offer to build unit of product link both of the conventional and syariah. This research will discuss about Management PRUlink Syariah Premium Funds Analysis on Syariah Insurance in Management PRUlink Syariah Premium Funds Purpose of this research to find out how to Management PRUlink Syariah Premium Funds. Types of this research used by the authors is descriptive and qualitative research method. Data used in this research is primary data and secondary data. Data analysis technic used in this research is descriptive data analysis method, because this research to describe Management Premium Funds mechanism PRUlink Syariah in PT. Prudential Life Assurance.
PENGARUH PEMBIAYAAN MUDHARABAH,MUSYARAKAH, MURABAHAH, ISTISHNA DAN IJARAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA Deasy Rahmi Puteri; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8782

Abstract

This research aimed at knowing the effect of mudaraba, musyaraka, murabaha, istishna, and ijarah financing on the profitability of Sharia Commercial Banks in Indonesia.  The profitability is measured by using return on assets (ROA).  The data used in this research were collected from the Quartely Financial Report Published by Sharia Commercial Banks during period of 2009-2013.  The sampling method of this research  is using purposive sampling.  The samples consist of three Sharia Commercial Banks.  Those are Bank Muamalat Indonesia, Bank Mandiri Syariah, and BRI Syariah.  The technical analysis used in reasearch is multiple linear regression.  This research found that the mudharabah and musyaraka financing have negative effect, while murabahah, istishna,and ijarah have positive effect on profitability of Sharia Commercial Banks in Indonesia.  However, only murabaha and istishna have significant effect on profitability of Sharia Commercial Banks in Indonesia.  
ANALISIS PERBANDINGAN TINGKAT KONSERVATISME AKUNTANSI PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA Resti Purnamasari; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9307

Abstract

This study aims to analyze whether there are differences in the level of conservatism of Islamic Commercial Banks and Conventional Commercial Banks. Conservatism is an important principle in financial reporting that is intended so that the recognition and measurement of assets and profits is carried out with caution because economic and business activities are surrounded by uncertainty. The research sample is the Islamic Commercial Bank and Conventional Commercial Banks. From the results of the analysis, it can be concluded that there are significant differences in the level of accounting conservatism in Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the benefits of applying the principles of conservatism, rules, and accountability in both banks.
PENGARUH TINGKAT KEPENTINGAN, TINGKAT INFLASI, DAN TINGKAT BAGI HASIL TERHADAP SIMPANAN MUDHARABAH PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH Rizki Noviansyah; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8921

Abstract

The purpose of this research are to determine the influence of rate of interest, rate of inflation and rate of profit sharing towards mudharabah savings on Bank Umum Syariah and Unit Usaha Syariah in research period from year 2009 until 2012.The number of observations in this study are 58 months, started from January 2009 to October 2012. Techniques of data analysis used in this study are descriptive statistical analysis, the classical assumption test, multiple linear regression analysis and T test.The results of this study indicated that the rate of interest affected significantly and negative on mudharabah savings, rate of inflation affected significantly and negative toward mudharabah savings, while the rate of profit sharing affect positive and significantly to mudharabah savings.
PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA BPK RI PERWAKILAN SUMATERA SELATAN) Indri Ningtyas; Harun Delamat; Emylia Yuniartie
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9312

Abstract

This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative. The research uses independent variables is experience, expertise and professional skepticism. The dependent variabels are fraud detection. The population of this study is all of the auditors working at BPK RI South Sumatra Respresentative. The samples was conducted by total sampling. For collecting data, the writer uses questionnaires.The Data Analysis uses a multiple linear regressions using the Statistical Packages for Social Science (SPSS) version 21. The statistical method which is used to test the hypothesis is multiple linear regression analysis. The result showed that experience and expertise have a influence on fraud detection. Variable professional skepticism have no influence on fraud detection.
ANALISIS KINERJA LEMBAGA AMIL ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN OGAN ILIR DENGAN METODE INDONESIA MAGNIFICENCE ZAKAT (IMZ) Rangga Ardani; Abu Kosim; Emylia Yuniartie
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9526

Abstract

This study aimed to determine the performance of the BadanAmil Zakat Nasional(BAZNAS) in Oganilir Regency. The method used to measure the performance of BAZNAS in OganIlir Regency is the method of Indonesia Magnificence of Zakat (IMZ) in the Indonesian Zakat Development Report (IZDR) 2011 which includes five components of assessment, namely the performance of sharia compliance with legality and institutions, management performance, financial performance, performance utilization and the performance of social legitimacy. This study took five years of research from 2014 to 2018. The results of this study show that in 2014 to 2016 the performance of BAZNAS in OganIlir Regency had a static performance and experienced a significant increase in 2017 and 2018.
ANALISIS PENERAPAN AKUNTASI SUMBER DAYA MANUSIA PADA RSUP DR. MOHAMMAD HOESIN PALEMBANG Icha Fauziah; Aspahani Aspahani; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8922

Abstract

The research aims to determine the capitalization of cost of human resources on RSUP financial statements. Dr. Mohammad Hoesin Palembang and his influence. The type of research to be done is case studies on the company. Data analysis methods use a deskriftive analysis. Based on the results of research and analysis conducted on the collected data it can be concluded that the treatment of costs associated with the cost of human resources as a burden is immediately eliminated in the period of occurrence resulting in the lack of information that was submitted so as to make the management not know exactly how far the achievement of hospital objectives has been achieved economically. In drafting the financial statement of RSUP Dr. Mohammad Hoesin using conventional accounting which refers to the government accounting standards (SAP) and the nonprofit hospital accounting guidelines where the unfounded investment in human resources is Conducted by hospitals, expenditures for human resources i.e. spending on human resource development are recognised as burdens.
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIATAHUN 2014 – 2016 Fitri Damayani; Tertiarto Wahyudi; Emylia Yuniartie
AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i2.8936

Abstract

The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2015 Heni Kurnia; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8890

Abstract

The purpose of this study is to examine and analyze whether the financial factors (liquidity, productivity, and bank debt) and non-financial factors (maturity and auditor reputation) effect on bond’s rating. This study is a hypothesis testing, with 11 companies enlisted in Indonesian Stock Exchange in 2011-2015, as the sample issuing bond and rated by PT. PEFINDO. The type of data used in this research was secondary data. The required data was obtained from the official website of Indonesian Stock Exchange and PT. PEFINDO, then it will be analyzed using logistic regression analysis and hypothesis testing using the chi-square test and wald test. From the results of the model summary, it shows the values of 0,354 or 35,4%, that means the contribution from liquidity variables, productivity, bank debt, maturity, and auditor reputation towards the ranked bonds are 35,4%, while the rest 64,4 % are described by other factors that are not included in this research.
Co-Authors Abu Kosim ASPAHANI ., ASPAHANI Deasy Rahmi Puteri Fitri Damayani Harun Delamat Heni Kurnia Icha Fauziah Indri Ningtyas Inten Meutia Kencana Dewi Lipur Na'im Mukhtaruddin Mukhtaruddin Rangga Ardani Resti Purnamasari Rizki Kusuma Damayanti Rizki Noviansyah Tertiarto Wahyudi