Media Riset Akuntansi Auditing Informasi最新文献_第9页

ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA 评估地方税收对地方自身收入的贡献:以印度尼西亚一个地区为例

Media Riset Akuntansi Auditing Informasi Pub Date : 2019-04-29 DOI: 10.25105/MRAAI.V19I1.3881

Dendy Syaiful Akbar, Yat Rospia Brata, Elin Herlina, Benny Prawiranegara, Faizal Haris Eko Prabowo

{"title":"ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA","authors":"Dendy Syaiful Akbar, Yat Rospia Brata, Elin Herlina, Benny Prawiranegara, Faizal Haris Eko Prabowo","doi":"10.25105/MRAAI.V19I1.3881","DOIUrl":"https://doi.org/10.25105/MRAAI.V19I1.3881","url":null,"abstract":"The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45663521","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: 4

TUJUH BELAS TAHUN STUDI AKUNTANSI ZAKAT DI INDONESIA: SEBUAH REVIU SISTEMATIK DAN SARAN UNTUK RISET DI MASA MENDATANG 17年的印尼ZAKAT会计研究:对未来研究的系统性回顾和建议

Media Riset Akuntansi Auditing Informasi Pub Date : 2019-04-29 DOI: 10.25105/MRAAI.V19I1.3782

Hafiez Sofyani

{"title":"TUJUH BELAS TAHUN STUDI AKUNTANSI ZAKAT DI INDONESIA: SEBUAH REVIU SISTEMATIK DAN SARAN UNTUK RISET DI MASA MENDATANG","authors":"Hafiez Sofyani","doi":"10.25105/MRAAI.V19I1.3782","DOIUrl":"https://doi.org/10.25105/MRAAI.V19I1.3782","url":null,"abstract":"Roughly 17 years have passed since the first article on zakat accounting was written by Harahap and Yusuf (2002). Until 2019 today, the average accounting zakat articles published in accredited journals ranking 2 and 3 are only 1.53 per year. This indicates that attention to the issue of accounting for zakat by accounting academics is low. Various problems related to zakat accounting research are presented in this paper, starting from the shallowness of the study, there was no connection between one research with other research, and monotonous topics which have no follow-up on research design that should be more in-depth. Many papers also did not really present practical and theoretical contributions. Various research paradigms which are actually very valuable to be employed in zakat accounting research have also not been explored further. Departing from the various problems, this paper tries to provide direction for future research regarding zakat accounting issue. This paper is a systematic review of published research as well as developments in academic and practices issues in the field related to zakat accounting and Zakat Management Organization (OPZ). Review results offers three points of improvement for future studies, namely the proposal of several contemporary issues/topics that need to be investigated, the research paradigm recommended to be applied, and theories or concepts that need to be tested related to research on zakat accounting.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42851223","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

PEMBENAHAN PENGELOLAAN KEUANGAN DANA DESA: STUDI KASUS DESA SENGONBUGEL 学习一号的使用

Media Riset Akuntansi Auditing Informasi Pub Date : 2019-04-29 DOI: 10.25105/MRAAI.V19I1.3307

Jumaiyah Jumaiyah, Wahidullah Wahidullah

引用次数: 2

THE INFLUENCE OF INTRINSIC MOTIVATION, EXTRINSIC MOTIVATION, AND COMPETENCE TOWARDS ACCOUNTING PRACTICE ON MICRO, SMALL, AND MEDIUM ENTERPRISES IN LOCAL REGENCY 内在动机、外在动机和会计实务能力对地方中小微企业的影响

Media Riset Akuntansi Auditing Informasi Pub Date : 2019-04-29 DOI: 10.25105/MRAAI.V19I1.3064

Deseria Wijayanti, Agung Praptapa, B. Irianto

{"title":"THE INFLUENCE OF INTRINSIC MOTIVATION, EXTRINSIC MOTIVATION, AND COMPETENCE TOWARDS ACCOUNTING PRACTICE ON MICRO, SMALL, AND MEDIUM ENTERPRISES IN LOCAL REGENCY","authors":"Deseria Wijayanti, Agung Praptapa, B. Irianto","doi":"10.25105/MRAAI.V19I1.3064","DOIUrl":"https://doi.org/10.25105/MRAAI.V19I1.3064","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMEs) is one of the economic activities conducted by most people in Indonesia. MSMEs have an important role in helping the development of the economy in Indonesia. However MSMEs is one of the important factors in economic development in Indonesia, but there are still many MSMEs perpetrators that have not applied accounting practice to their business. In fact, accounting information is very useful for MSMEs because it is a tool used by information users for decision making. This research aimed to analyze the influence of intrinsic motivation, extrinsic motivation, and competence towards accounting practice in Local Regency.This research used the 2 factors motivation theory and Goal Setting Theory. Motivation theory in this research will support the measurement of intrinsic motivation and extrinsic motivation MSMEs owners to do accounting practices in MSMEs. Meanwhile, goal setting theory is used as the base of assumption about the relationship between goals set and performance owner or managers of MSMEs.The population of this research was 34.455 business on the Department of Industry and Trade of MSMEs in Local Regency. The sample was 100 business unit MSMEs with trade, hotel, and restaurant sectors that calculated by Slovin formula. Stratified sampling technique is used in this research. Data collection in this study uses a questionnaire that is distributed directly to respondents.The results show that intrinsic motivation and competence variable has a positive affect on accounting practice in Local Regency. Extrinsic motivation has a negative effect on accounting practice in Local Regency.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47869428","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

MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS 印尼职业审计师的道德素质

Media Riset Akuntansi Auditing Informasi Pub Date : 2019-04-29 DOI: 10.25105/MRAAI.V19I1.4116

H. Yanti, H. Hasnawati, Dwi Fitri Puspa, C. Astuti

引用次数: 0

ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA 互联网金融互联网报道分析印尼马拉西亚保险电子银行授权

Media Riset Akuntansi Auditing Informasi Pub Date : 2019-04-01 DOI: 10.25105/MRAAI.V19I1.3011

Ilham Maulana Saud, Bustanul Ashar, Peni Nugraheni

{"title":"ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA","authors":"Ilham Maulana Saud, Bustanul Ashar, Peni Nugraheni","doi":"10.25105/MRAAI.V19I1.3011","DOIUrl":"https://doi.org/10.25105/MRAAI.V19I1.3011","url":null,"abstract":"This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46633195","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: 5

RASIO RENTABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABLE MODERATING PADA BANK SWASTA NASIONAL 企业治理与企业价值的可调比率为国家私人银行的可变温差

Media Riset Akuntansi Auditing Informasi Pub Date : 2018-12-28 DOI: 10.47202/mak.v30i02.87

Titik Dwiyani, Purnomo

{"title":"RASIO RENTABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABLE MODERATING PADA BANK SWASTA NASIONAL","authors":"Titik Dwiyani, Purnomo","doi":"10.47202/mak.v30i02.87","DOIUrl":"https://doi.org/10.47202/mak.v30i02.87","url":null,"abstract":"Penelitian dengan judul Analisis Rasio Rentabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Bank Swasta Nasional ini bertujuan untuk mengetahui pengaruh rasio rentabilitas dengan proksi Return On Assets-ROA, Return On Equity-ROE, Net Interest Margin dan BOPO serta rasio likuiditas menggunakan proksi Loan to Deposite Ratio- LDR, sedangkan variable dependen yang digunakan adalah Nilai Perusahaan. Sampel yang digunakan adalah perusahaan yang terdaftar di BEI tahun 2008-2010. Sampel penelitian sebanyak 66 perusahaan dengan metode pengambilan data secara purposive sampling. Hasil penelitian dengan menggunakan analisa regresi menunjukkan bahwa variable ROA tidak berpengaruh signifikan, variable ROE tidak berpengaruh signifikan, variabel NIM berpengaruh signifikan, BOPO tidak berpengaruh signifikan dan LDR tidak berpengaruh signifikan. Hasil uji secara bersama menunjukkan hasil tidak berpengaruh signifikan. Hasil uji dengan variabel pemoderasi menunjukkan kemampuan mempengaruhi yang yang sangat kecil. Sedangkan uji determinasi menunjukkan pengaruh yang sangat kecil yaitu 0.770. hal ini menunjukkan nilai perusahaan lebih ditentukan faktor lainnya yang tidak termasuk dalam model.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"144 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80406761","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

MASIHKAH HIPOTESIS AKUNTANSI POSITIF BISA MENJELASKAN MANAJEMEN LABA? 一个积极的会计假设还能解释利润管理吗?

Media Riset Akuntansi Auditing Informasi Pub Date : 2018-10-01 DOI: 10.25105/mraai.v18i2.2574

Fajar Dwi Nurmanto

{"title":"MASIHKAH HIPOTESIS AKUNTANSI POSITIF BISA MENJELASKAN MANAJEMEN LABA?","authors":"Fajar Dwi Nurmanto","doi":"10.25105/mraai.v18i2.2574","DOIUrl":"https://doi.org/10.25105/mraai.v18i2.2574","url":null,"abstract":"<pre>This study examines the effect of executive compensation, firm size, corporate value and leverage to earning management with good corporate management as a moderating at manufacturing companies listing on Indonesia Stock Exchange (IDX).This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. Sample was determined by using purposive sampling method. The study has 159 samples from 53 companies. In this study, hypotheses were tested using multiple regression.</pre><pre>This study used a method developed by Stubben (2010) for the measurement of earnings management, with earnings management approach using revenue discretionary model and conditional revenue model, where the results show that executive compensation, firm size and leverage significantly effect earnings management, while the corporate value has no effect on earnings management. Good corporate governance is also proven to affect leverage and earnings management relationships, but it can not affect executive compensation, firm size and corporate value of earnings management.</pre><pre> </pre>","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69298898","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: 1

ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE COMPLIANCE 伊斯兰金融机构伊斯兰教法审计的问题与挑战及公司治理合规

Media Riset Akuntansi Auditing Informasi Pub Date : 2018-09-30 DOI: 10.25105/mraai.v18i2.3008

Agus Arwani

{"title":"ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE COMPLIANCE","authors":"Agus Arwani","doi":"10.25105/mraai.v18i2.3008","DOIUrl":"https://doi.org/10.25105/mraai.v18i2.3008","url":null,"abstract":"The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues of standards for shariah auditing, auditors qualifications, and independence. Auditing Islamic financial institutions (IFIs) covers a wider scope than legal financial statement auditing. External auditors of IFIs not only conduct financial audits but also conduct tests on the shariah compliance of IFIs, according to fatawa (religious opinions) and guidelines set by the Shariah Supervisory Board (SSB). Shariah review is unique to IFIs, due to the requirement to ensure that all business activities and operations of IFIs adhere to shariah precepts. The scarce resourceful auditors with both shariah and accounting/auditing qualifications and the issue of self-review threat to independence may affect the reputable image of Islamic financial institutions. This article is literature method. The findings reinforce the importance of auditors' qualification and independence as currently there is no mandatory regulated professional shariah auditor code to be in tandem with the drastic growth of the IFIs. The paper offers practical implication to regulators in providing a direction to revise the existing standards for shariah auditing practices and to formulate a mandatory professional governance structure for shariah auditors.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41773039","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: 13

PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING 财务压力、转向和引擎盖大小对转换审计师的影响

Media Riset Akuntansi Auditing Informasi Pub Date : 2018-09-30 DOI: 10.25105/mraai.v18i2.3212

Juli Is Manto, Dewi Lesmana Wanda

引用次数: 1