Riset Akuntansi dan Keuangan Indonesia最新文献_第5页

FAKTOR RESIKO FRAUD TERHADAP PELAKSANAAN FRAUDULENT FINANCIAL REPORTING (BERDASARKAN PENDEKATAN CROWN’S FRAUD PENTAGON THEORY)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2019-04-29 DOI: 10.23917/REAKSI.V4I1.7809

Noer Sasongko, Sangrah Fitriana Wijayantika

引用次数: 31

Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi 行为和学术欺骗行为的因素:意图作为调解变量的作用

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2019-04-29 DOI: 10.23917/reaksi.v4i1.7414

Rika Candra Wandayu, Bambang Purnomosidhi, Abdul Ghofar

引用次数: 4

PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) 税收规划对利润管理的影响(2017年至2017年在印尼证券交易所上市的制造业实证研究)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2019-04-29 DOI: 10.23917/REAKSI.V4I1.8063

Fatchan Achyani, Susi Lestari

引用次数: 16

Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Loan政策是关于Mudharaba的融资以及它对印尼伊斯兰一般银行财务表现的影响

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2019-04-29 DOI: 10.23917/REAKSI.V4I1.7031

Z. Zulfikar, M. Mujiyati, Andy Dwi Bayu Bawono, S. Wahyuni

引用次数: 1

EFISIENSI SOSIAL DAN FINANSIAL BANK SYARIAH DI INDONESIA: PENDEKATAN NONPARAMETRIK 印度尼西亚伊斯兰银行的社会和金融效率:非线性方法

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2019-04-29 DOI: 10.23917/REAKSI.V4I1.6814

A. S. Rusydiana

{"title":"EFISIENSI SOSIAL DAN FINANSIAL BANK SYARIAH DI INDONESIA: PENDEKATAN NONPARAMETRIK","authors":"A. S. Rusydiana","doi":"10.23917/REAKSI.V4I1.6814","DOIUrl":"https://doi.org/10.23917/REAKSI.V4I1.6814","url":null,"abstract":"Every single effort or process taken by Islamic bank to maximize output should also uphold Islamic values, so that maqashid sharia (maslahah-sharia objectives) would be authomatically achieved. There were some research conducted to measure Islamic bank performance using maqashid sharia framework. However, these studies were not explicitly addressing the issue of cost-saving strategies within the framework of efficiency measurement. It is therefore this paper aims to have financial and social efficiency in one assessment framework that is social-financial efficiency quadrant (SFEQ). Hence, in order to measure efficiency level of Islamic Banking Industry this study use Data Envelopment Analysis (DEA) method and employ Banxia Frontier Analyst 3.1 for data analysis. Within the SFEQ framework, the study revealed that Sharia Panin Bank and Sharia Bukopin Bank are excellent since both are within the first quadrant.Whereas Sharia Maybank, and BCA Sharia are considered good at the second quadrant; Bank Sharia Mandiri (BSM), Bank Muamalat, Bank Rakyat Indonesia Sharia (BRIS), Bank Negara Indonesia Sharia (BNI) and Mega Sharia are fair at the third; and Victoria Sharia, and Bank Jabar Banten Sharia (BJB) are poor at the fourth sequentially. It is urge for Islamic bank that are in low level of ‘social efficiency’ to have a critical policy to keep in line with the five factor of maqashid sharia apart of having efficiency in order to reach maslahah.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128730280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

Sistem Pengukuran Kinerja dan Kinerja Dosen: Pengukuran Menggunakan Instrumen Berbasis Luaran 教师的绩效考核系统:基于仪器的测量

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2019-04-29 DOI: 10.23917/REAKSI.V4I1.6762

A. Tahar, Hafiez Sofyani

引用次数: 2

Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang 发现了如何在马郎市的欺诈行为

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2019-04-29 DOI: 10.23917/reaksi.v4i1.7311

Annas Rahmat Ramadhani, Iwan Triyuwono, Lilik Purwanti

{"title":"Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang","authors":"Annas Rahmat Ramadhani, Iwan Triyuwono, Lilik Purwanti","doi":"10.23917/reaksi.v4i1.7311","DOIUrl":"https://doi.org/10.23917/reaksi.v4i1.7311","url":null,"abstract":"This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121683500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) ATAS PENYUSUNAN LAPORAN KEUANGAN 小规模和中小企业业主对财务报表的感知和会计知识

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/reaksi.v3i2.6629

Yuli Setiyawati, S. Hermawan

{"title":"PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) ATAS PENYUSUNAN LAPORAN KEUANGAN","authors":"Yuli Setiyawati, S. Hermawan","doi":"10.23917/reaksi.v3i2.6629","DOIUrl":"https://doi.org/10.23917/reaksi.v3i2.6629","url":null,"abstract":"Dibanyak penelitian, konstibusi pelaku usaha mikro kecil dan menengah (UMKM) terhadap perekonomian memang telah terbukti, namun disisi lain pelaku skala ini juga masih banyak menghadapi masalah, salah satunya adalah dalam mengelola keuangan, terutama dalam penggunaan pengetahuan akuntansi dalam penyusunan laporan keuangan. Persepsi pengelola diduga kuat menjadi salah satu kunci permasalahn ini. Penelitian ini bertujuan untuk mengetahui persepsi dari pemilik dan pengetahuan akuntansi pelaku usaha mikro kecil dan menengah (UMKM) atas penyusunan laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui persepsi pemilik dan pengetahuan akuntansi pelaku UMKM atas penyusunan laporan keuangan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan interpretif. Analisis data yang digunakan adalah triangulasi data dengan pengumpulan data yang berasal dari wawancara, observasi, dan dokumentasi terhadap informan kunci penelitian. Hasil analisis menunjukkan bahwa pelaku usaha mikro di wilayah Krian dan Pasuruan sebenarnya sudah membuat laporan keuangan atau catatan pembukuan walaupun terbilang sederhana, dan pengetahuan akuntansi yang mereka miliki tergolong sederhana sesuai dengan tingkat pendidikan mereka. Namun demikian para pelaku usaha mikro kecil dan menengah (UMKM) masih dirasa kesulitan untuk menyusun laporan keuangan mereka sebagaimana mestinya.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116860622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 17

DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/reaksi.v3i2.6702

Rina Trisnawati, Mardayaningrum Mardayaningrum, Laillatul Khotimah

{"title":"DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015","authors":"Rina Trisnawati, Mardayaningrum Mardayaningrum, Laillatul Khotimah","doi":"10.23917/reaksi.v3i2.6702","DOIUrl":"https://doi.org/10.23917/reaksi.v3i2.6702","url":null,"abstract":"The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is 144 companies in JII index and 121 companies in JII indexs. Sampling techniques using purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the proxy of corporate governance mechanism with institutional ownership, managerial ownership, the proportion of Board of Commissioners and the audit committee no effect to accrual earnings management.(prob value >0.05). The free cash flow and leverage have an effect significantly to accrual earning management (prob value <0.05). Meanwhile in JII index, they have the same results. Corporate governance also no effect to accrual earning management, but the free cash flow and leverage have an effect significantly to accrual earning management. Keywords: corporate governance, leverage, free cash flow, accrual earnings management","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125147335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR SUBSEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 分析印尼证券交易所注册农业次等产业公司的生物资产会计处理情况(北)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/REAKSI.V3I2.6619

R. Wulandari

引用次数: 0