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All Journal Ilomata International Journal of Tax and Accounting Indonesian Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Jouzar Farouq Ishak
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Determinants Factors of Capital Expenditure Jouzar Farouq Ishak; Yeni Priatna Sari; Yevi Dwitayanti; Hasbi Assidiki Mauluddi
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.714 KB) | DOI: 10.52728/ijtc.v2i2.224

Abstract

This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure.
Model Anggaran Perusahaan berbasis Laporan Keuangan Arwan Gunawan; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.202 KB)

Abstract

The fundamental problem in corporate budgeting in Indonesia is that there is no transparency addressed to stakeholders outside the internal conditions of management. So that in realizing the company budget, it is enough for those interested parties to only trust the audited financial statements. Even though the audited financial report is prepared by an Independent Auditor, it is still necessary to make preventive efforts by investors to anticipate various possible changes at any time. If investors anticipate it at the end of the company's bookkeeping period, it can be said to be “too late”. The company budget model that is built and developed by the company is inseparable from the company's financial statements that have been audited in previous periods. Therefore, it is necessary to conduct a study on how the financial statement-based corporate budget model is made for managerial decision making and the optimization of firm value (value of the firm). Descriptive research has been conducted to describe the company budget model based on financial statements. The results of descriptive research indicate that a financial statement-based company budget model can be formed. The next research step must be made an application of a company budget model based on financial statements.
Audit of IT Process DS-11 for Academic Information System based on Framework COBIT 4.1 Rendra Trisyanto Surya; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.615 KB)

Abstract

Database (Manage Data) merupakan proses penting dari suatu pengelolaan Sistem Informasi Akademik (SIAK). SIAK dewasa ini menjadi tolok ukur terhadap ukuran kinerja suatu organisasi Perguruan Tinggi. Namun, di sisi lain, secanggih apapun Teknologi Database yang digunakan, dan sebaik apapun Sistem Manajemen Database yang diterapkan, selalu ada IT Risk yang tersisa (Residual Risk) yang harus diwaspadi karena memiliki dampak yang serius. Rendahnya sebagian besar tingkat kematangan Tata Kelola SIAk secara keseluruhan di Perguruan Tinggi di Jawa Timur, menurut penelitian Mutyarini Cs dan Lidya J , yaitu sebesar 1,4. Menyebabkan perlunya juga dilakukan penelitian khusus terhadap salah satu elemen penting SIAK, yaitu DATABASE. Database menurut COBIT, harus dikelola pula (sebagaimana IT Process lain), berdasarkan Control Objective yang telah ditetapkan untuk IT Process DS-11 (Manage Data). Karena rendahnya Level Kematangan SIAk tersebut, menunjukkan terdapat beberapa IT Risk yang bisa berdampak serius terhadap keakurasian data. COBIT Control Objective for IT and its related) merupakan salah satu IT Framework terbaik saat ini yang telah menjadi Best Practice (“accepted”), karena keakurasiannya didalam memetakan IT Risk dan menetapkan control yang sesuai dari berbagai IT Process didalam suatu organisasi. Dari hasil penelitian ini diperoleh hasil. Bahwa Perguruan Tinggi di Kota Bandung juga umumnya masih mengela Database dari Sistem Informasi Akademik pada Level Kematangan 2, yaitu “Repeatable but Intuitive”. Artinya, sudah dilakukan berdasarkan manajemen yang terpola, namun belum sistematis (defined). Banyak keputusan terkait “Manage Data” yang dilakukan secara spontan dan responsif berdasarkan situasi yang ada saat. Sehingga disimpulkan, bahwa masih cukup banyak IT Risk di dalam pengelolaan database dari Sistem Informasi Akademik (SIAK) di beberapa Perguruan Tinggi di Kota Bandung, yang belum ditangani dengan sistematis dan efektif.
Pengaruh Pendapatan Asli Daerah (PAD) terhadap Kemandirian Keuangan Daerah Pemerintah Kota Bandung Dian Novianti; Jouzar Farouq Ishak
Indonesian Accounting Research Journal Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.684 KB) | DOI: 10.35313/iarj.v2i3.4127

Abstract

Regional Financial Independence indicates the ability of the Regional Government to finance its own government activities through the Regional Original Income (PAD) consisting of Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and Other Legitimate PAD. The purpose of this study was to determine the effect of the four elements of PAD, either partially or simultaneously on the Regional Financial Independence of the Bandung City Government in 2016-2020. The data analysis technique used in this study is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing state that partially Regional Taxes and Other Legitimate PAD have a significant positive effect on Regional Financial Independence, Regional Levies partially have a significant negative effect on Regional Financial Independence, while the results of Separated Regional Wealth Management Results have no significant effect on Independence Regional Finance. Simultaneously, Regional Original Income has a significant positive effect on Regional Financial Independence.
Penentu Lag Laporan Audit Sektor Manufaktur di Bursa Efek Indonesia Jouzar Farouq Ishak
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 2 (2023): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i2.290

Abstract

Studi ini melaporkan pemeriksaan audit report lag di sektor manufaktur. Studi ini berusaha untuk memperluas ke­ma­juan terbaru dalam determinan audit delay yang diwakili oleh ukuran perusahaan, profitabilitas, leverage, dan kantor akun­tan publik cabang the big 4. Penelitian ini meng­gu­na­kan analisis regresi berganda. Teknik pengambilan sampel adalah purposive sampling dengan jumlah sampel sebanyak 47 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Hasil penelitian menun­juk­kan bahwa independensi leverage, kantor akuntan publik cabang, dan profitabilitas berpengaruh negatif terhadap audit report lag. Kemudian ukuran perusahaan tidak ber­pe­nga­ruh terhadap audit report lag. Batasannya adalah se­baik­nya menggunakan sampel lebih banyak dengan jang­k­a wak­tu lebih dari lima tahun untuk menghindari keku­ra­ng­an in­for­masi yang dibutuhkan dalam penelitian. Ori­si­na­li­tas ada­lah klasifikasi industri baru untuk manufaktur
Co-Authors Arwan Gunawan Dian Novianti Hasbi Assidiki Mauluddi Rendra Trisyanto Surya Yeni Priatna Sari, Yeni Priatna Yevi Dwitayanti