REFLEKSI KINERJA MANAJEMEN PERBANKAN SYARIAH DALAM PERSPEKTIF AMANAH: SEBUAH STUDI FENOMENOLOGIS Niswatin Universitas Negeri Gorontalo Rosidi Universitas Brawijaya Gugus Irianto Universitas Brawijaya ABSTRACT The objective of research seems to understand the performance of syariah banking management at Muamalat Bank of Gorontalo Branch through amanah perspective. Research evolves within smaller management context, especially...

Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif Ika Alfi Nur Izza Ardi Hamzah Abstract The aim of this research to know, understand and interpretive of tax embezzlement ethics, religion perspective namely Islamic and Chiristian religion. Hence, this research is developed based on interpretive paradigm. The approach and technique of phenomenology analysis used to explore comprehensive meaning of tax embezzlement...

STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL AKHIR STRATEGI (Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten) Lili Sugeng Wiyantoro Ayu Noorida Soerono Munawar Muchlis Tubagus Ismail (Universitas Sultan Ageng Tirtayasa) ABSTRACT This research aims to test empirically the relationship integrative...

CARBONACCOUNTING: IMPLIKASI STRATEGIS PEREKAYASAAN AKUNTANSI MANAJEMEN Muhammad Ja’far S. Universitas Islam Sultan Agung mjafarsyah@yahoo.com Lisa Kartikasari Universitas Islam Sultan Agung lisakartika@yahoo.com. ABSTRACT With the advent of the ratification of the Kyoto Protocol by most of the world, including Indonesia, business entities need to consider issues such as trading in carbon allowances (or permits), investment...

PENGARUH INTEGRASI ORGANISASI TERHADAP KEMATANGAN PERENCANAAN SISTEM INFORMASI DAN IMPLIKASINYA TERHADAP KESUKSESAN PROGRAM APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (Studi Empiris Pada Pemerintah Daerah Kota Palembang) Masnoni Fakultas Ekonomi, Universitas Syahyakirti Palembang Lyna Latifah Fakultas Ekonomi, Universitas Negeri Semarang ABSTRACT This study aims to examine the effect of organization integration on information...

Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan Ika Sukriah Akram Biana Adha Inapty Abstract This research is to examine how far job experience, independency, objectivity, integrity and competency influence quality of audit result. This research is conducted by using method survey to internal auditor of government which have followed Education and Training...

UJI EMPIRIS MODEL KESUKSESAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) DALAM RANGKA PENINGKATAN TRANSPARASI DAN AKUNTABILITAS KEUANGAN DAERAH Imam Mulyono Politeknik Negeri Malang imam_mulyono76@yahoo.com ABSTRACT The DeLone and McLean model of information system success has much adopted by information researchers to test information success model. This study is purposed to adopt DeLone and McLean model to test the relationship...

PENGARUH KEPUASAN PENGGUNA SISTEM INFORMASI TERHADAP KINERJA INDIVIDU (Studi Empiris Pada Pengguna Paket Program Aplikasi Sistem Informasi Akuntansi Di Indonesia) Istianingsih Dr. Wiwik Utami, SE, Msi, Ak. Fakultas Ekonomi Universitas Mercubuana ABSTRACT The purpose of this study is to analyze factors that determine users’ satisfaction on information system and analyze impact of users’ satisfaction on individual performance....

Pengaruh Organizational Learning dan IT Capability Terhadap Financial Performance, dengan IT Capability Sebagai Variabel Antara Sadat Amrul S. alumnus Maksi Undip Semarang, Eny Hardi alumnus Unbraw Surabaya Abstract This research test the influence organizational learning to financial performance with IT Capability as intervening variable use multiple regression analysis extended with method path anayisis. Research population...

HUBUNGAN PERBEDAAN LABA AKUNTANSI & LABA PAJAK DENGAN PERILAKU MANAJEMEN LABA DAN PERSISTENSI LABA SANTI ARYN WIRYANDARI YULIANTI UNIVERSITAS INDONESIA ABSTRACT The focus of this study is to see the relationship between book-tax income differences and the quality of earnings. Using Earnings Distribution model (Burghstahler & Dichev, 1997), we find that companies in Indonesia are practicing earnings management to...

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KPP PRATAMA Asri Fika Agusti Vinola Herawaty Abstract This research intends to know whether the corporate tax payer compliance level had a influence toward increase of tax revenues, investigate the influence between tax audit toward increase of tax revenues, and investigate how the influence between...

PERSEPSI WAJIB PAJAK TERHADAP SUNSET POLICY WAWAN HERMANSYAH TARJO NURUL HERAWATI ABSTRACT The major purpose of this study is to analyze the effect of taxpayers perception on sunset policy. Research design is survey research using quesionaire as instrument. The respondents of the study are civil service who have at classification IIIa to IVe. The research population was 27.007 taxpayers in hospital, Bangkalan of government,...

STUDI KEBUTUHAN INFORMASI PENGGUNA LAPORAN KEUANGAN PEMERINTAH Rr. Sri Pancawati Martiningsih Jurusan Akuntansi Fakultas Ekonomi Universitas Mataram ABSTRACT The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Respondents in this research are...

ANALISIS KEBIJAKAN DIVIDEN: SUATU PENGUJIAN DIVIDEND SIGNALING THEORY DAN RENT EXTRACTION HYPOTHESIS Pratana Puspa Midiastuty, SE. M.Si. Ak Eddy Suranta, SE. M.Si. Ak DR. Rini Indriani, SE., M.Si., Ak Elizabeth, SE (Fakultas Ekonomi Universitas Bengkulu) ABSTRACT The research examines the policy of dividend by using dividend signaling theory and rent extraction hypothesis. The policy can be seen from the change of dividend...

Pengaruh Optimalisasi Jangka Pendek Managemen pada Tingkat Pengungkapan Wajib Informasi Perusahaan Sebelum dan Sesudah Perubahan Peraturan Undang-Undang Pengungkapan Laporan Tahunan Paulina Sutrisno Abstract This research is intended to conduct investigation on whether the short-term optimization by management in an effort to achieve certain earnings (avoiding a loss report and an earnings decrease report), will have an...

KONSERVATISME PERUSAHAAN DI INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Cynthia Sari Desi Adhariani Fakultas Ekonomi Universitas Indonesia ABSTRACT This research discusses the finanical statement conservatism level and its determinants. Obervations are done for manufacturing companies listen in Jakarta Stock Exchange in 2005 and 2007. The factors identified are debt/equity hypothesis (proxied by leverage ratio) and...

FAKTOR-FAKTOR YANG MEMENGARUHI LUAS PENGUNGKAPAN DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Meliana Benardi K. (STIE Tanjung Selor) Sutrisno Prihat Assih (Fakultas Ekonomi Universitas Brawijaya) ABSTRACT The aim of this research is to analyze the factors that influence disclousure extend and its implications to information asymetry. Disclousure extend in this research related to firm characteristics measured by some...

PSAK NO. 5 (REVISI): FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN DAN DAMPAKNYA TERHADAP FORWARD EARNING RESPONSE COEFFICIENT (FERC) Fitriany SE, Msi, Ak. Sandra Aulia (Fakultas Ekonomi Universitas Indonesia) Abstract PSAK 5 (revised) on segment reporting have been enacted in Indonesia since January 2, 2002. Prior to this PSAK, segment information of a company and its subsidiary are presented only by the grouping of business...

Orientasi Self Presentational dan Kemauan untuk Berprestasi dengan Motivasi Self Presentational sebagai Variabel Moderating Novrys Suhardianto M. Suyunus (Universitas Airlangga) ABSTRACT This research has identified the effect of self presentational orientation to the willingness to perform by using self presentational motivation as moderating variable. The purpose of this research was to show that the performance of a task...

PENGARUH DIVERSIFIKASI KORPORAT TERHADAP EXCESS VALUE PERUSAHAAN MANUFAKTUR, PERDAGANGAN GROSIR DAN ECERAN, SERTA PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BEI TAHUN 2005 - 2007 Annaria Setionoputri Institut Bisnis dan Informatika Indonesia Carmel Meiden Institut Bisnis dan Informatika Indonesia Dergibson Siagian Institut Bisnis dan Informatika Indonesia ABSTRACTIn recently years, The increases of corporate diversification...

PENGARUH KECAKAPAN MANAGERIAL TERHADAP MANAGEMEN LABA DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL PEMODERASI Indra Isnugrahadi Indra Wijaya Kusuma Universitas Gadjah Mada Yogyakarta The objective of this study is to investigate the impact of managerial ability on earnings management. Furthermore, this study also examines the effect of auditor quality on the relationship between managerial ability and earnings management.The...

PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM (Studi Kasus Pada Perusahaan Pemenang ISRA Periode 2005-2008) Ferry Budiman Supatmi Abstract This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) to abnormal return and trading value activity. The impact of award publication could be seen from what there are some differences...

SIMULTANITAS AKTIVISME INSTITUSIONAL, STRUKTURKEPEMILIKAN, KEBIJAKAN DIVIDEN DAN UTANGDALAM MENGURANGI KONFLIK KEAGENAN(Studi Empiris pada Perusahaan Go Publik di Indonesia)DR. MURSALIM, SE., MSi., Akt.Universitas Muslim Indonesia (UMI) MakassarThis study investigated the simultaneaity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial...

ANALISIS REAKSI PASAR TERHADAP PENGUMUMANPERGANTIAN KANTOR AKUNTAN PUBLIK(Studi Pada Perusahaan Publik Di Indonesia)Marsela DiazDosen Politeknik Negeri Pontianakdan mahasiswa Program Magister Akuntansi Universitas BrawijayaAbstrakThis research aims to examine the effect of auditor switching on the investor behavior which is indicated by market reaction. Market reaction is measured using cumulative abnormal stock returns around...

Simposium Nasional Akuntansi (SNA) merupakan wadah bergengsi ekslusif untuk mempresentasikan hasil riset terbaik di bidang akuntansi oleh para peneliti, pendidik, mahasiswa, dan praktisi dari seluruh Indonesia dan mancanegara seperti Australia, Singapura, dan Malaysia. SNA merupakan agenda rutin Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik (IAI-KAPd) sejak tahun 1997 silam di Yogyakarta. Simposium ini merupakan wujud...