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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis e-Journal Ekonomi Bisnis dan Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Auditing, Finance, and Forensic Accounting (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Akuntansi Jurnal Abdimas Sangkabira
Biana Adha Inapty, Biana Adha
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI Hakim, Zulkarnain; Handajani, Lilik; Inapty, Biana Adha
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.14 KB) | DOI: 10.24912/ja.v21i2.198

Abstract

The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation toward voluntary tax compliance. (3) the influence of legitimation power within moderation influence of tust toward voluntary tax compliance. Data collection in this research using quisioner. As many as 108 quisioner  divided to manager and accountan in each hotel. From data above, 91 quisioner are given back by responden. So, 91 quisioners can be used in analysis proses. The result of this research eviden, the procedural jucticeand moral obligation ralated to voluntary tax compliance. The result of this research also eviden the role  mediation of trust. Voluntary tax compliance  occurs becouse of procedural juctice and moral obligation direct to voluntary tax compliance through mediation of trust, and realionship between trust and voluntary tax compliance are not moderation by legitimation power.
PENGARUH ECONOMIC VALUE ADDED, MARKET SHARE, EARNING, NETCASH FLOW, RETURN ON ASSET DAN RESIDUAL INCOME TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR JENIS CONSUMER GOODS DI BURSA EFEK INDONESIA Ihsan, Sahrul; Ikram, H.; Inapty, Biana Adha
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 1, No 1 (2015): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v1i1.24

Abstract

Pasar modal merupakan sarana guna mendukung perekrutan dana jangka panjang dari masyarakat untuk disalurkan kepada sektor-sektor produktif. Untuk investor kehadiran pasar modal merupakan alternatif tambahan dalam investasi. Tujuan investor menginvestasikan  dana  mereka  pada  obligasi  atau  surat-surat  berhaga  untuk  mendapatkan  tingkat  perubahan maksimal dalam risiko tertentu atau untuk mendapatkan hasil tertentu dalam risiko minimal. Laporan keuangan disusun untuk memberikan laporan perkembangan perusahaan berkala. Informasi laporan keuangan memiliki tujuan tertentu yang memberikan  informasi  tentang  sumber daya  ekonomi,  kewajiban  dan  modal  saham keuangan,  memberikan  informasi tentang laba rugi komprehensif dan memberikan informasi tentang jumlah uang beredar saat ini. Laporan keuangan juga diharapkan  dapat  memberikan  informasi  yang saling terkait  dengan  tingkat  laba,  risiko,  fleksibilitas  keuntungan,  dan kemampuan operasional perusahaan. Investor menginvestasikan uang mereka dengan harapan bahwa mereka mendapatkan kembali dari investasi selain untuk melindungi investasi mereka sehingga nilainya tidak berkurang. Pengambil keputusan termasuk investor dalam berinvestasi dana mereka membutuhkan beberapa informasi yang berguna untuk memprediksi kembalinya investasi mereka di pasar modal. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh nilai tambah ekonomi, pangsa pasar, arus kas bersih, laba, return on asset dan sisa pendapatan untuk kembalinya saham. Data tersebut dikumpulkan dari laporan keuangan tahunan pada periode tahun 2009 - 2012. Total populasi dalam penelitian ini adalah 36 perusahaan dan total sampel 17 perusahaan dipilih melalui tahap purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier untuk mendapatkan gambaran yang komprehensif tentang hubungan antara satu dan variabel lain. Hasil penelitian menunjukkan bahwa ada peningkatan return saham di perusahaan dengan asumsi variabel nilai tambah ekonomi, pangsa pasar, arus kas bersih, laba, return on asset dan sisa pendapatan tidak berubah. Variabel dari nilai tambah ekonomi tidak memiliki pengaruh signifikan, namun negatif, pangsa pasar tidak memiliki pengaruh signifikan, namun positif, laba memiliki pengaruh yang signifikan dan negatif, arus kas bersih tidak memiliki signifikan positif, return on asset tidak memiliki positif yang signifikan dan residual pendapatan memiliki pengaruh positif signifikan terhadap return saham barang konsumen perusahaan 'terdaftar di BEI.
Identification of Bumdes (Village Owned Enterrise) Problems in Villages of Gunung Sari District of Look Barat Regeny Biana Adha Inapty; M Ali Fikri; Iman Waskito
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : LPPM Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.308

Abstract

BUMDes (Village Owned Business) is a business unit that is hoped to become a revenue generating unit for the Village Government In reality, Bumdes faces many problems. Related to this fact, our research tries to identify problems that occur in the field. Methodology of this research is qualitative research with village heads, BUMDes managers, and local village assistants as informants. The results show that the problems that are still faced by BUMDes are low quality of human resources, regulation, the small percentage of capital participation by villages to BUMDES, bookkeeping, evaluation, cooperation has not been widely carried out with outside parties, products from the community have not been accommodated by BUMDes, much of village potential have not been explored and developed. We suggest the importance of a strong commitment of the leaders, improve the human resources capability, create collaboration with many parties, explore the village potentials. The implication of this research is hoped to become an additional information for the Village Government and Bumdes in managing their business units
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi Empiris pada SKPD di Pemprov NTB) M Ali Fikri Biana Adha Inapty; RR Sri Pancawati Martiningsih
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v9i1.3583

Abstract

This study aims to obtain empirical evidence about the effect of applying government accounting standards, competence human resources, and the role of internal audits of the quality of financial reporting information to the internal control system as moderating variable. the population in this study were all civil servants (PNS) in the regional work units (SKPD) Pemprov NTB. Sampling was done by purposive sampling of employees in the process of financial administration, an employee who makes the financial statements and the workers who are the subject of examination APIP of the Inspectorate. Analysis of the data used in this research is regression with moderating variables. the results of this study indicate that the government penewrapan government accounting standards, competency of personnel the role of internal audit had no significant effect on the quality of financial reporting information with the internal control system as moderating variableDOI: 10.15408/akt.v9i1.3583
Pengaruh Sikap Auditor Terhadap Efektivitas Pelaksanaan Audit Kinerja Eny Mariani; Ahmad Rifa’i; Biana Adha Inapty
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 2 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i2.1228

Abstract

Pelaksanaan audit kinerja dikatakan efektif apabila dapat memberikan dampak perubahan dalam pengelolaan kegiatan auditi ke arah yang lebih baik. Penelitian ini bertujuan untuk menguji pengaruh sikap sukarela auditi, rekomendasi auditor, kompetensi auditor dan independensi auditor terhadap efektivitas pelaksanaan audit kinerja baik secara parsial maupun simultan. Populasi adalah seluruh pegawai Inspektorat se-Pulau Lombok yang melaksanakan pemeriksaan. Sampel diambil menggunakan purposive sampling. Kriteria didasarkan pada pemeriksa yang merupakan Pejabat Fungsional Auditor dan P2UPD. Data diperoleh dengan menyebarkan 129 kuisioner pada responden, yaitu seluruh Pejabat Fungsional Auditor dan P2UPD yang ada di 6 Inspektorat provinsi/kabupaten/kota se-Pulau Lombok Provinsi NTB. Data dianalisis  menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa sikap sukarela auditi, rekomendasi auditor, kompetensi auditor dan independensi auditor berpengaruh secara simultan terhadap efektivitas pelaksanaan audit kinerja. Sementara sikap sukarela auditi, kompetensi auditor dan independensi auditor berpengaruh signifikan terhadap efektivitas pelaksanaan audit kinerja. Sebaliknya rekomendasi auditor tidak berpengaruh signifikan terhadap efektivitas pelaksanaan audit kinerja. Variabel sikap sukarela auditi, rekomendasi auditor, kompetensi dan independensi auditor mampu menjelaskan variabel efektivitas pelaksanaan audit kinerja sebesar 44,1%. Sedangkan sisanya sebesar 55,9% dipengaruhi variabel lain di luar model.
MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL SEBELUM DAN SETELAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Ni Made Putri Utami; Endar Pituringsih; Biana Adha Inapty
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1799

Abstract

This study aims to provide empirical evidence on earnings management practices on manufacturing companies listed in Indonesian Stock Market before and after IFRS convergence (2007-2011). Accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses) are observed to analyze earnings management practices. Data was retrieved using the purposive sampling method and tested with paired sample t-test and correlation test. The results empirically showed that there was no difference between accrual earnings management before and after the IFRS convergence. Additionally, real earnings management also showed that there was no difference between before and after the IFRS convergence. Other results also showed that there was no relationship between management interchangeable accrual earnings and real earnings management after convergence of IFRS. The implications of this research provided information to the users of financial statements, especially shareholders and investors to increase the awareness of the opportunities of accrual earnings management and real earnings management through manipulation of the cash flow, sales and production cost by management.
PENGARUH KOMITMEN ORGANISASIONAL, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Survey Pada SKPD Sumbawa Dan Sumbawa Barat) Lukmanul Hakim; Thatok Asmony; Biana Adha Inapty
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2781

Abstract

This study was conducted to examine the effect of organizational commitment, the internal control system of government, and the leadership style of the performance of managerial work unit area in Sumbawa and Sumbawa Regency Government of West. The sampling technique used purposive sampling. The data were analyzed using multiple linear regression method. Results based on test data analysis showed that the p-value variable organizational commitment and internal control system of government has positive influence on managerial performance. While the leadership style variable did not show any effect on managerial performance. Based on the value of the F test showed that the variables of organizational commitment, the internal control system of government and leadership style were simultaneously had positive effect on managerial performance.
Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) Ahmad Rifai; Biana Adha Inapty; Rr Sri Pancawati M.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.108 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p01

Abstract

The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues. Keywords: Absorption budget, planning, regulation, coordination, implementation
Pengaruh gaya kepemimpinan dan system Pengendalian intern terhadap anggaran berbasis Kinerja pada blu universitas mataram Sri Wahyulina; Biana Adha Inapty
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.618 KB) | DOI: 10.26486/jramb.v1i2.203

Abstract

This study aimed to examine the influence of leadership style and internal control system to the implementation of Performance-based budgeting. The study population is an administrative officer who works at the University BLU environment. The sampling technique in this research using purposive sampling method, which is only the employees associated with the implementation of performance-based budgeting, starting from preparation to budget accountability. Data obtained by distributing questionnaires to 50 respondents who fit into the criteria of the samples. Analysis of data using Multiple Linear Regression Analysis. The results showed that the style of leadership and internal control system has positive influence on the implementation of performance-based budgeting. The better the leadership style accepted by subordinates, and the better the internal control system implemented in the management of financial institutions, the better the application of performance-based budgeting at the University of Mataram BLU. The implications of this study can explain the importance of leadership style factors, and internal control system in supporting the implementation of performance-based budgeting. As explained in the Theory X and Y.Keywords : performance-based budgeting, leadership style, internal control system, Public service agency.
KIAT MEMPERTAHANKAN EKSISTENSI UMKM “BENGKEL FIRA” DI MASA PANDEMI COVID-19 Isnawati Isna; Biana Adha Inapty; Eni Indriani
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.86

Abstract

UMKM merupakan usaha paling berdampak sehingga berdasarkan survei ADB sebanyak 48,6 persen UMKM tutup sementara. Tak hanya itu UMKM Indonesia juga turut mengalami permasalahan lain akibat pandemic yaitu sulit mendapatkan bahan baku dan terhambatnya distribusi karena logistic yang tersendat akibat terbatasnya pergerakan orang dann barang. Bengkel “Fira” merupakan salah satu perusahaan jasa yang berlokasi di Dasan Lekong Kecamatan Sukamulia Kabupaten Lombok Timur. Bengkel “Fira” juga merupakan salah satu UMKM yang terdampak dengan pandemic Covid-19, dimana banyaknya kebijakan pemerintah larangan berkerumun menyebabkan angkutan umum yang menjadi konsumen utama Bengkel ini juga tidak banyak beroperasional, sehingga menyebabkan jumlah pemasukan menurun, bahkan dikhawartirkan tutup jika kondisi pandemic berjalan terus. Sementara faktanya usaha Bengkel ini merupakan sumber penghasilan utama bagi bapak Nurjayadi, semua kebutuhan sehari-hari bergantung dari usaha ini. Sehingga. Solusi yang ditawarkan untuk pemecahan masalah yang dijelaskan di atas adalah dengan cara memberikan edukasi tentang kita-kiat untuk bertahan di masa Pandemi Covid-19. Kegiatan Pengabdian pada Masyarakat berjalan sesuai dengan rencana yang dijadwalkan selama 5 (lima) bulan untuk keseluruhan rangkaian kegiatan yang meliputi kegiatan pelaksanaan, evaluasi sampai dengan penyusunan laporan. Khusus kegiatan pelaksanaan terlaksana hanya 2 kali yaitu pada hari Jumat tanggal 6 bulan Agustus 2021 dan hari Jumat tanggal 3 bulan September 2021. Beberapa kegiatan yang dilakukan oleh tim selama kegiatan pengabdian untuk membantu Bengkel Fira bangkit dan bertahan di masa pandemic Covid 19, antara lain: a)Inovasi Pemasaran, yaitu New Normal di mata pengusaha asrtinya harus new Strategi untuk bisa bertahan di masa pandemic. b) Inovasi Pelayanan Selain melakukan inovasi pemasaran, Bengkel Fira juga diarahkan untuk melakukan inovasi pelayanan. Jika sebelumnya pelayanan dilakukan untuk mobil-mobil yang dating langsung ke Bengkel, namun sekarang sudah berinovasi layanan “panggil ke rumah
Co-Authors Ahmad Rifai Ahmad Rifa’i Endar Pituringsih Eni Indriani Eny Mariani Hakim, Zulkarnain Ikram, H. Iman Waskito Isnawati, Isnawati Lilik Handajani Lilik Handajani Lukman Effendy Lukmanul Hakim M Ali Fikri Ni Made Putri Utami Rr Sri Pancawati M. RR Sri Pancawati Martiningsih Sahrul Ihsan, Sahrul Selpia Wulan Dari Sri Wahyulina Thatok Asmony Yusli Mariadi Zulkarnain Hakim