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PENGARUH PENGIHAN PAJAK AKTIF DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP EFEKTIVITAS PENCAIRAN TUNGGAKAN PAJAK

Sabrina, Tania, Yudowati, Siska Priyandani, Kurnia, Kurnia

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

This study aims to determine the effect of active tax collection with Warning Letter and Forced Letter either simultaneously or partially to the Effectiveness of Disbursement of Tax Arrears in KPP Pratama Majalaya. The method of analysis in this study is descriptive verification with quantitative approach in looking at the relationship between variables with the object to be examined more causal (clausal). Population and sample in this research is report of target amount and payment realization of Warning Letter and Forced Letter as well as report of target and realization of disbursement of tax arrears of 20 rtriwulan during year 2012-2016. The results showed that active tax collection with Warning Letter and Forced Letter both simultaneously have a significant effect and partially have a significant effect toward the positive towards the Effectiveness of Disbursement of Tax Arrears.

MEMAKNAI CREATIVE ACCOUNTING DENGAN KEINDAHAN NILAI-NILAI KEARIFAN LOKAL SIRI’ NA PACCE

Nurwanah, Andi, Hanafie, Hadriana

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

Understanding creative accounting with the beauty of local wisdom values siri na pacce. This study aims to interpret the cultural wisdom of Bugis_Makassar siri na pacce in the relationship of creative accounting. Through case studies, researchers explored the role of culture in shaping its reality. The results of this study found that accountants cling to local wisdom values of siri na pacce. Have high self-esteem, feel ashamed when doing dishonest deeds. The value has five principles: There are tongeng (say true), lempu (honesty), getteng (cling to prinsive belief), sipakatau (mutual respect) and mappisona ri Dewata Seuwwae (resigned to the power of god almighty).

DETERMINAN PERILAKU PENGGUNAAN MICROSOFT EXCEL DALAM MENYUSUN ANGGARAN

Maharani, Husnunnida

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

This study aims to examine the factors that influence student behavior in budgeting using Microsoft Excel applications. This study develops model Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) by adding self efficiacy variable. The sample used in this study is the accounting students of the International University of Semen Indonesia 6th semester who took the subject of Budgeting as many as 48 respondents. The result of this study is the construct of the positive effect on the behavior of Microsoft Excel usage. Usability, credibility, attitudes, behavioral control, and self-confidence have a positive effect on the interest in using Microsoft Excel. Ease and subjective norms have a negative effect on the interest in using Microsoft Excel. The implication of this study is that the lecturer of the course subject to budgeting should pay more attention to usability, credibility, attitude, behavior control, and self efficacy of student to increase interest in using Microsoft Excel applications in budgeting.

PENGARUH PERMINTAAN KREDIT TERHADAP PERTUMBUHAN EKONOMI DENGAN INTERAKSI KEBIJAKAN MONETER DI SULAWESI SELATAN

Dewi, Nurmala, Abdullah, M. Wahyuddin

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

This study aims to examine the effect of credit demand on economic growth with the interaction of monetary policy in South Sulawesi. Variables used in this research are working capital credit, investment credit and consumer credit as independent variable, economic growth as dependent variable and monetary policy as moderation variable. The type of research used in this study is the type of quantitative research. The analysis technique used is multiple linear regression. The result of research with multiple linear regression analysis shows that (1) Credit has positive and significant effect to economic growth in South Sulawesi period 2005-2014. The analysis of the moderating variable with the approach of the absolute difference value indicates that the variable (2) Monetary policy (interest rate) is not enough to strengthen the interaction between working capital loan and investment credit to economic growth. (3) Analysis of moderating variable with approach of absolute difference value indicates that monetary policy variable (interest rate) able to strengthen interaction between consumer credit to economic growth.

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

Qonitin, Rosyida Alfi, Yudowati, Siska Priyandani

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

This study aims to examine the effects of corporate governance mechanisms proxyed with institutional ownership, independent commissioners and audit committees, and the effect of audit quality on the integrity of financial statements simultaneously and partially. The population in this research is Mining Company registered in Indonesia Stock Exchange (BEI). Sample selection technique used is purposive sampling and obtained 9 companies with research period year 2012-2016. Data analysis method used in this research is panel data regression analysis using software Eviews version 9. The results show that institutional ownership, independent commissioners, audit committee, and audit quality simultaneously affect the integrity of financial statements. While partially, institutional ownership, independent commissioners have no effect on the integrity of financial statements. Audit committee and audit quality have an effect on to integrity of financial statement.

KETEPATAN SASARAN DANA BOS BAGI SISWA SMP NEGERI DI KOTA MAKASSAR

Irawati, Irawati, Kara, Muslimin, Umar, Mustofa

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

The School Operational Assistance Program is a form of government compensation for reducing subsidy funds for fuel oil in order to increase the demand of the poor for education services. This study aims to analyze the progressiveness of the School Operational Assistance Program for Public Junior High Schools in Tamalate District, Makassar City. This research was conducted using Benefit Incidence Analysis (BIA) analysis method. This research was conducted at SMPN 15 Makassar, SMPN 18 Makassar, SMPN 24 Makassar, SMPN 26 Makassar and SMPN 27 Makassar in February 2017. Data collection in the study used survey method through questionnaires distributed to students in the sample schools. The results of this study indicate that the School Operational Assistance Program for Public Junior High Schools in Tamalate District, Makassar City is a progressive policy that provides benefits of more than 30% to the poor.

VALUASI TINGKAT KESEHATAN PADA KOPERASI KREDIT BINTANG TIMUR JAWA TIMUR MENGGUNAKAN CAMEL

Mayasari, Dewi, Masrunik, Endah, Huda, Anam Miftakhul, Elvianita, Diana

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

This  research aims to level of Credit Union Bintang Timur health by using CAMEL method during a period of time of 2017. CAMEL method has five aspects, which are Capital Adequacy Ratio (CAR), earning asset quality ratio (KAP), management, asset earning power and liquidity  loan to deposit ratio. The results and discussion of all CAMEL factors in the category "Fairly Healthy" except on the quality factor of productive assets and management, Productivity asset quality ratio and management are categorized "Not Healthy" due to too high bad loans and too many expenses incurred. Conclusions and suggestions based on the CAMEL method states the health status of the year 2017 gets the predicate "Fairly Healthy" because it scores 67.79% that is in the range of 66-81.

MEKANISME PENERAPAN PERHITUNGAN, PEMOTONGAN, PEMBAYARAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BAGI HASIL TABUNGAN DAN DEPOSITO PADA KOPERASI SYARIAH ABC CABANG SEMARANG

Zarabiyu, Nastya Chila, Darwanto, Darwanto

Assets Vol 8, No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

Koperasi Simpan Pinjam Syariah adalah salah satu lembaga keuangan non bank dengan berlandaskan prinsip – prinsip syariah. Tujuan koperasi simpan pinjam syariah ini sama halnya seperti lembaga keuangan lainnya, yaitu memberikan kesejahteraan ekonomi dengan berupa pelayanan simpan pinjam bagi masyarakat dengan sistem pembagian hasil seraca adil. Bagi hasil dari koperasi simpan pinjam tersebut merupakan salah satu objek dari PPh Final. Pajak penghasilan (PPh) adalah salah satu pendapatan pemerintah terbesar. Penelitian ini bertujuan untuk mengetahui bagaimana perhitungan, pemotongan dan penerapan pajak bagi hasil atas bunga deposito dan tabungan nasabah pada Koperasi Syariah ABC Semarang. Metode penelitian ini menggunakan metode kuantitatif sampling komparatif dan deskriptif. Data yang diperoleh berupa data studi lapangan dan teori. Studi penelitian menjelaskan bahwa Koperasi Syariah ABC telah menerapkan perhitungan pemotongan dan pelaporan PPh Final Pasal 4 ayat 2 UU No. 36 tahun 2008 atas bunga bagi hasil deposito dan tabungan dengan benar, baik dari segi administrasi dan prosedurnya.

Pemoderasi Integritas terhadap Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal

Mustakim, Mustakim, Wawo, Andi

Assets Vol 7, No 2 (2017): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh obedience pressure, kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini juga bertujuan untuk menguji variabel integritas memoderasi hubungan antara variabel obedience pressure, kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini adalah 37 auditor yang dipilih dengan metoda purposive sampling. Kriteria sampel dalam penelitian ini adalah auditor inspektorat Kabupaten Jeneponto minimal telah bekerja selama dua tahun sebagai auditor. Hasil penelitian menunjukkan bahwa independensi berpengaruh positif dan signifikan terhadap kualitas audit internal, sementara obedience pressure dan kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal. Integritas memoderasi pengaruh obedience pressure dan independensi terhadap kualitas audit internal. Namun tidak mampu memoderasi pengaruh kompleksitas tugas terhadap kualitas audit internal.

Efek Moderasi Good Governance Meningkatkan Kinerja Pengelolaan Keuangan Daerah Kabupaten Pangkep

Nurmiati, Nurmiati

Assets Vol 7, No 2 (2017): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
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Abstract

Tujuan penelitian ini adalah untuk menganalisis efek moderasi good governance dalam peningkatan kinerja pengelolaan keuangan dengan variabel independen kompetensi sumber daya manusia dengan teknologi informasi. Penelitian ini merupakan penelitian yang menggunakan pendekatan kuantitatif. Jenis data dalam penelitian ini berupa data kuantitatif yang terdiri dari data primer dan data sekunder. Populasi dalam penelitian ini adalah pegawai pada Sekretariat Daerah, Dinas Pengelola Keuangan Daerah dan Dinas Pendapatan Daerah Kabupaten Pangkep yang berjumlah 95 orang. Hasil penelitian menunjukkan bahwa efek moderasi good governance mampu meningkatkan kinerja pengelolaan keuangan dengan variabel independen kompetensi sumber daya manusia dan teknologi informasi, walaupun jika secara langsung baik variabel kompetensi sumber daya manusia maupun teknologi informasi tidak berpengaruh secara signifikan terhadap peningkatan kinerja pengelolaan keuangan daerah pemerintah Kabupaten Pangkep.