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Dr. Zainul Hidayah, S.Pi., M.App.Sc.
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INDONESIA
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura
Published by Universitas Trunojoyo Madura
ISSN : 18297935     EISSN : 26547856     DOI : https://doi.org/10.21107/pamator
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
PAMATOR JOURNAL is the Journal of Social Sciences, Economics and Humanities, published by the Institute for Research and Community Service Trunojoyo University, 2 times a year (April and October).
Arjuna Subject : Umum - Umum
Articles 5 Documents
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Search results for , issue "Vol 6, No 2: Oktober 2013" : 5 Documents clear
PERBANDINGAN PENGAKUAN PENDAPATAN ANTARA STANDAR AKUNTANSI KEUANGAN (SAK) INDONESIA DENGAN USULAN KONVERGENSI IFRS DAN U.S. GAAP Muhammad Syam Kusufi
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.443 KB) | DOI: 10.21107/pamator.v6i2.3097

Abstract

This study tries to compare the revenue recognition of Financial Accounting Standards (GAAP) with IFRS and U.S. GAAP Convergence. As it is known that during the recognition of revenue in Indonesia are often more frequent use of Financial Accounting Standards (GAAP). This study outlines where the advantages and drawback between the two revenue recognition.
ANALISIS PENGARUH INTERVENSI MANAJEMEN TERHADAP EFEKTIFITAS HUBUNGAN KOMITE AUDIT DAN AUDITOR EKSTERNAL DALAM AUDIT UMUM LAPORAN KEUANGAN PERUSAHAAN PUBLIK Made Dudy Satyawan
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.6 KB) | DOI: 10.21107/pamator.v6i2.3093

Abstract

This research discovery result is known that Management intervention has significant influences to the relation effectiveness, but the relation direction is on the sign contrary or positive to the first prediction. Positive response from the respondents tends to be based on the following consideration : 1) Reality condition of public company ownership structure in Indonesia is still dominated or concentrate on the company founder families, 2) there has not been existed clear separation between ownership and company control which is registered in BEI so that the company management exists on the owner control majority, 3) Agency theory is developed in the country where the stock market condition has been improved compared with Indonesia, and historically has different society cultural background.
Perbandingan Model Persamaan Akuntansi dalam Menghasilkan Kompetensi Mahasiswa: Penelitian Eksperimen Yanto Darmawan
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.379 KB) | DOI: 10.21107/pamator.v6i2.3094

Abstract

Based on Scaffolding Theory, accounting equation can be used as an aid for novice learners when studying journalizing transactions (Philip and Heiser, 2011). Accounting text books indicates the accounting equation by a notation Assets = Liabilities + Equity + Revenues - Expenses. But there is also a notation declared in the form of Assets + Expenses = Liabilities+ Equity + Revenues. This study aimed to investigate whether the use of two models accounting equation will make a difference in determining the normal account balances and transactions journalizing skills. To that end, formed two groups given different treatments. Participants are students first semester consisting of 64 students in treatment group A and 58students in the treatment group B. Skills in the determination of the normal account balances and transactions journalizing is measured by the ability of participants completed the 27 multiple choice questions. Statistical testing using the Independent Samples T-Test shows that statistically there is a difference between the two models accounting equation ingenerating skills in determining normal balance and journalizing transaction for transactions that affect only balance sheet accounts. However, there is no difference to the transactions that affect both balance sheet and income statement accounts.
PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN DAN FEE AUDIT TERHADAP KUALITAS AUDIT Noviani Saputri; Nugraeni Nugraeni
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.612 KB) | DOI: 10.21107/pamator.v6i2.3095

Abstract

Public accounting is a profession under difficult conditions. Accountants must have professional ethics, but on the other hand also had to face the pressure of clients in a variety of decision-making auditors. If the auditor is not able to resist pressure from clients, the competency of auditors has been reduced and can affect the quality of the audit. This study aims to prove that professional skepticism, experience, influence audit fees on audit quality. The data used in this study is primary data obtained after distributing questionnaires. The samples used were 44 respondents that auditors found on 6 KAP in Yogyakarta. Data analysis was performed using SPSS for Windows Release 19.0. research hypotheses using multiple regression analysis, after testing the classical assumptions. Based on the result of this study concluded that professional skepticism, experience, influence audit fees on audit quality.
ANALISIS BIAYA TRANSAKSI PADA REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) KABUPATEN BALANGAN Inayati Nuraini Dwiputri
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 6, No 2: Oktober 2013
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.373 KB) | DOI: 10.21107/pamator.v6i2.3096

Abstract

Empirical studies onthe theory ofnewinstitutional economics(NIE) in particulartransaction cost analysisin the studyof taxationmainlyland and building taxcansayno. The emergence ofacceptance   phenomenon of transaction costs inthe United Nations. In DistrictBalanganencourageresearchers toconductthis study. Indications ofhiddenactionas a resultofthe incompatibility ofthe UNdata objectsdefinedby the government(through the Directorate General of Taxation) withthe datain the fieldthat occursin the process ofrealization ofthe UN, indicateinefficiencies inBalanganregency    governmentinstitutions, especially in the realization ofthe UNadmission. This articleusesa transactioncost analysisto determine theefficiency ofgovernmentinstitutionsBalanganregency. The purpose ofthe studyis to identifythe amount oftransaction costs involvedin maximizingrevenue realizationUNBalanganregency, identifythe type oftransaction costsaffect therealization ofthe UNacceptanceBalanganregency, analyzethe efficiency ofgovernmentinstitutionsin thedistrictBalanganminimizetransactioncostsandmaximize therealization ofthe proceedsof the UN, andidentifythe type oftransactioncoststhat most affect therealization ofthe UNacceptanceBalanganregency. Withtransactioncost analysisit is known thatinstitutionalinefficiencyinBalanganregency governmentactionandarehiddenin the realization ofthe UNacceptanceBalanganregency. From theregressionanalysisthatkind of transaction costssignificantly influence therealization ofthe UNacceptanceisthe cost of verificationanddata collection. While thecost ofthe giftandthe cost ofmonitoringandevaluationdoes not significantly influencethe realization ofthe UNadmission. There aresomepoliciesthat need to beimplementedbythe DistrictBalangantoimprove theeffectivenessandefficiency ofinstitutionalBalanganCounty Governmentin its efforts tothe realization ofthe UNadmission.

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