Jurnal Proaksi最新文献_第6页

PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT 审计师的独立影响，审计师的能力，审计质量的专业影响

Jurnal Proaksi Pub Date : 2021-12-31 DOI: 10.32534/jpk.v8i2.2193

Fahrul Kurniawan, Munari Munari

引用次数: 0

PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA 问责制、透明度和公民参与管理农村资金的影响

Jurnal Proaksi Pub Date : 2021-12-30 DOI: 10.32534/jpk.v8i2.2331

Nada Salsabila Ramadhani, Anik Yuliati

引用次数: 3

ANALISIS PENGARUH GENDER, MOTIVASI, DAN LITERASI KEUANGAN PADA SANDWICH GENERATION TERHADAP INTENSI BERINVESTASI 分析性别影响、动机和金融素养对投资意向的影响

Jurnal Proaksi Pub Date : 2021-12-30 DOI: 10.32534/jpk.v8i2.2359

Yenny Ernitawati, Gian Fitralisma

引用次数: 0

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAHAN (STUDI KASUS PADA BADAN PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN GRESIK) 分析政府部门影响欺诈(欺诈)的因素(GRESIK区的收入、财务管理和资产管理案例研究)

Jurnal Proaksi Pub Date : 2021-12-30 DOI: 10.32534/jpk.v8i2.2201

Yulin Tri Tunggal Maha Dewi, M. Muslimin

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAHAN (STUDI KASUS PADA BADAN PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN GRESIK)","authors":"Yulin Tri Tunggal Maha Dewi, M. Muslimin","doi":"10.32534/jpk.v8i2.2201","DOIUrl":"https://doi.org/10.32534/jpk.v8i2.2201","url":null,"abstract":"Pembahasan studi ini memiliki tujuan dalam meneliti sejumlah faktor yang dapat berdampak pada “kecurangan (fraud) pada sektor pemerintahan”. Jenis penelitian ini menerapkan “jenis penelitian kuantitatif dengan menggunakan data primer”. Data primer tersebut yaitu kuesioner yang disebarkan kepada responden. Variabel yang diterapkan antara lain “penegakan hukum (X1), moralitas individu (X2), efektivitas pengendalian internal (X3), kesesuaian kompensasi (X4), komitmen organisasi (X5), dan keadilan prosedural (X6) terhadap kecurangan (fraud) (Y)”. Populasi yang digunakan pada pembahasan studi ini merupakan “150 pegawai Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Gresik”. Pemilihan sampel pada pembahasan studi ini menggunakan “purposive sampling” dengan hasil akhir 100 responden. Teknik Analisa yang diterapkan pada pembahasan studi ini yaitu PLS-SEM melalui penggunaan software “SmartPLS versi 2.0.m3”. Temuan dari pembahasan studi ini memperlihatkan bagaimana “variabel penegakan hukum (X1), efektivitas pengendalian internal (X3), kesesuaian kompensasi (X4) memiliki pengaruh negatif dan signifikan terhadap Kecurangan (Fraud) di Sektor Pemerintahan (Y). Sedangkan variabel moralitas individu (X2), komitmen organisasi (X5), dan keadilan prosedural (X6) memilki pengaruh positif dan signifikan terhadap Kecurangan (Fraud) di Sektor Pemerintahan (Y)”. \u0000 \u0000Kata kunci: Fraud, Penegakan Hukum, Moralitas Individu, Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Komitmen Organisasi, Keadilan Prosedural. \u0000 ","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"7 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114305001","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

THE EFFECT OF MANAGERIAL OWNERSHIP, PROFITABILITY AND INVESTMENT OPPORTUNITY SET ON CASH DIVIDENDS WITH LIQUIDITY AS MODERATING VARIABLES 管理层持股、盈利能力和投资机会对现金股利的影响，流动性为调节变量

Jurnal Proaksi Pub Date : 2021-12-30 DOI: 10.32534/jpk.v8i2.1863

Mochamad Wildan

引用次数: 0

Financial Distress Analysis of The Sminfra18 Index Share Return on Indonesia Stock Exchange 印尼证券交易所Sminfra18指数股票收益的财务困境分析

Jurnal Proaksi Pub Date : 2021-12-30 DOI: 10.32534/jpk.v8i2.1849

Yuliandi Yuliandi, D. Hakim, H. Sasongko

{"title":"Financial Distress Analysis of The Sminfra18 Index Share Return on Indonesia Stock Exchange","authors":"Yuliandi Yuliandi, D. Hakim, H. Sasongko","doi":"10.32534/jpk.v8i2.1849","DOIUrl":"https://doi.org/10.32534/jpk.v8i2.1849","url":null,"abstract":"The construction sector in Indonesia has a strategic contribution to the national economy. This can be seen clearly by the increasing development of office buildings, hotels, apartments and malls as well as road construction projects, toll roads, flyovers, and so on, this will have an impact on improving Indonesia's infrastructure. Along with the increase in market capitalization on the SMinfra18 Index, it becomes ironic when it is not accompanied by the performance, volume and value of the SMinfra18 Index which is still volatile. It is feared that this will lead to financial distress as a result of the Global Financial Crisis, so that many companies cannot fulfill their obligations to banks. Basically, financial distress becomes an interesting thing that business stakeholders need to know, especially management and investors. For management to be able to manage and maintain business performance, while for investors as an indicator of investment activities. The purpose of the study is related to 1) The condition of the financial performance of companies listed in SMInfra18. 2) Factors that affect SMInfra18 financial distress and 3) The relationship between financial distress and stock returns in SMInfra18. The analysis method used is panel data regression using Debt Service Coverage Ratio, Profitability Ratio (ROE), Liquidity Ratio (WC / TA), Activity Ratio (TATO), Efficiency Ratio (EBITDA / TA) and Leverage Ratio (DAR). The results provide an illustration that there are differences and financial distress conditions in each company and the grouping and conditions of financial distress and stock returns have not been able to have a unidirectional relationship from time to time.","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128242679","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

Peran Audit Internal dalam mencegah fraud di tengah wabah covid-19 (Study Empiris RSUD Dr. Soetomo Surabaya) 内部审计在预防covid-19疫情中所起的作用。

Jurnal Proaksi Pub Date : 2021-12-04 DOI: 10.32534/jpk.v8i2.1989

Syarifah Hatijah, Indrawati Yuhertiana

{"title":"Peran Audit Internal dalam mencegah fraud di tengah wabah covid-19 (Study Empiris RSUD Dr. Soetomo Surabaya)","authors":"Syarifah Hatijah, Indrawati Yuhertiana","doi":"10.32534/jpk.v8i2.1989","DOIUrl":"https://doi.org/10.32534/jpk.v8i2.1989","url":null,"abstract":"This study describes the role of internal auditors in preventing fraud against budget execution in the midst of the covid-19 pandemic. This study aims to obtain empirical evidence regarding the role of the internal supervisory unit as an internal audit in hospitals in preventing fraud in the midst of the covid-19 outbreak (A Study at Dr. Soetomo Hospital Surabaya)\". This study uses a qualitative method with a case study approach. at the Internal Supervisory Unit of RSUD Dr. Soetomo Surabaya through data analysis techniques, interviews and documentation. The role of internal audit in hospitals (SPI) was analyzed descriptively with data reduction, narrative presentation, and drawing conclusions on the fraud detection capability inherent in the internal auditor function of the SPI RSUD Dr. Soetomo. This study concluded that the SPI RSUD Dr. Soetomo has carried out the role of fraud prevention by carrying out its duties and functions as stated in the annual supervisory work program including routine supervision, special supervision related to the BTT, Functional and CSR budgets, follow-up monitoring, audit assistance by external auditors and sponsorship licensing control. Internal Auditor of SPI RSUD Dr. Soetomo must improve his competence so that he can detect fraud optimally in monitoring the effectiveness and efficiency of BLU activities, reliability and integrity of financial information and BLUD performance, security of BLUD assets, so as to detect fraud early. \u0000Keywords: audit internal, pencegahan fraud, Pandemi covid-19, SPI.","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122712878","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

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA 影响印尼证券交易所矿业公司财务业绩的因素

Jurnal Proaksi Pub Date : 2021-12-04 DOI: 10.32534/jpk.v8i2.2022

Laelatun Mazaya, Endah Susilowati

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA","authors":"Laelatun Mazaya, Endah Susilowati","doi":"10.32534/jpk.v8i2.2022","DOIUrl":"https://doi.org/10.32534/jpk.v8i2.2022","url":null,"abstract":"Perkembangan dunia bisnis yang semakin pesat diiringi dengan persaingan yang ketat, menjadikan perusahaan harus mampu untuk bertahan salah satunya dengan meningkatkan kinerja keuangan. Perusahaan sektor pertambangan merupakan salah satu penopang pembangunan ekonomi social. Namun dalam kurun waktu lima tahun terakhir perusahaan sektor pertambangan mengalami fluktuasi dalam perolehan laba perusahaan sehingga menyebabkan turunya kinerja keuangan perusahaan. Penelitian ini dilakukan untuk menguji pengaruh intellectual capital, competitive advantage, struktur modal, ukuran perusahaan dan pertumbuhan perusahaan terhadap kinerja keuangan pada perusahaan sektor pertambangan di BEI. Terdapat 47 populasi perusahaan sektor pertambangan yang terdaftar di BEI. Sampel penelitian ini sejumlah 65 laporan keuangan perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dengan alat bantu SmartPLS 3.0. Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan, struktur modal tidak berpengaruh terhadap kinerja keuangan, ukuran perusahaan berpegaruh terhadap kinerja keuangan dan pertumbuhan perusahaan tidak berpengaruh terhadap kinerja keuangan. \u0000Kata Kunci : Aset, Laba, Modal, Kinerja Keuangan","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114295247","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

PENGARUH PAJAK HIBURAN, PAJAK RESTORAN, DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN/KOTA DI JAWA TIMUR TAHUN 2011 – 2018 2011年至2018年，娱乐税、餐厅税和酒店税对爪哇东部地区市政收入的影响

Jurnal Proaksi Pub Date : 2021-10-28 DOI: 10.32534/jpk.v8i2.2172

Muhamad Adyatma Olga, S. Andayani

{"title":"PENGARUH PAJAK HIBURAN, PAJAK RESTORAN, DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN/KOTA DI JAWA TIMUR TAHUN 2011 – 2018","authors":"Muhamad Adyatma Olga, S. Andayani","doi":"10.32534/jpk.v8i2.2172","DOIUrl":"https://doi.org/10.32534/jpk.v8i2.2172","url":null,"abstract":"Penyumbang terbesar PAD kabupaten/kota Jawa Timur adalah sektor penerimaan pajak daerah. Hasil serta pendapatan yang diterima setiap daerah akan berbeda-beda. Pendapatan berbeda-beda menurut kabupaten/kota Jawa Timur dipilih untuk penelitian ini karena memiliki pengaruh yang signifikan terhadap pendapatan pajak hiburan, pendapatan pajak restoran, dan pendapatan pajak hotel. Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh pajak hiburan, pajak restoran, dan pajak hotel terhadap Pendapatan Asli Daerah Pemerintah Kabupaten/Kota di Jawa Timur tahun 2011 - 2018. Jenis penelitian ini menggunakan peneitian kuantitatif dengan evaluasi model PLS. Sumber data penelitian bersifat sekunder, data yang diambil berupa informasi yang diperoleh dari laporan realisasi pajak daerah dan laporan realisasi anggaran Pemerintah Kota yang meliputi biaya pemungutan pajak hiburan, pajak restoran, pajak hotel, dan Pendapatan Asli Daerah Kabupaten/Kota di Jawa Timur selama periode penelitian (2011 - 2018). Pada penelitian ini metode pengumpulan data bersifat dokumentasi yaitu dengan mengunduh data laporan realisasi pajak daerah dan laporan realisasi anggaran Pemerintah Kabupaten/Kota historis dari situs resmi Badan Pengelolaan Keuangan dan Pajak Daerah dan Pemerintah Kota di Jawa Timur. Hasil penelitian disimpulkan bahwa Pajak Hiburan dan Pajak Hotel tidak berpengaruh dan negatif terhadap Pendapatan Asli Daerah. Sedangkan, Pajak Restoran berpengaruh dan negatif terhadap Pendapatan Asli Daerah. Adapun saran untuk penelitian selanjutnya alangkah baiknya memperluas sampel penelitian. Tidak hanya sebatas Pemerintah Kabupaten/Kota di Jawa timur, tetapi mencakup seluruh Indonesia sehingga dapat digeneralisasikan. Selain itu, dapat menambahkan faktor-faktor lain yang mempengaruhi Pendapatan Asli Daerah sebagai variabel dalam penelitian selanjutnya, seperti Pajak Reklame, Pajak Kendaraan. \u0000Kata Kunci : Pajak, Pajak Daerah, PAD","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125429716","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

PENGARUH PEMAHAMAN ATAS SELF ASSESSMENT SYSTEM, KEADILAN DAN TARIF PAJAK TERHADAP PENGGELAPAN PAJAK PADA UMKM DI KABUPATEN BOJONEGORO

Jurnal Proaksi Pub Date : 2021-10-28 DOI: 10.32534/JPK.V8I2.2198

Rizkya Ananda Bintarawati Yulianto, Novi Darmayanti, I. Rosyida

引用次数: 0