44 research outputs found

    KORUPSI DAN AKUNTANSI FORENSIK

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    Forensic accounting is implementing of accounting discipline in means widely, include auditing to laws problem for inside or outside completion law at laws court, both public sector and private (Tuanakotta, 2010). This References explained that forensic accounting is accurate accounting for law purpose or time-tested accounting in court process or yudicial review process or administrative review. Forensic accounting is a special practice which is describe the involvement from actual dispute or anticipated litigation (Crumbley, 2005). Fraud is criminal cheater that means to give a financial benefit to cheater. This criminals means every serious fault activities due scheme. From this activity he has a benefit and he make the victim loss financelly. Forensic accountant proffession prospect is to involved to settle law cases in Indonesia. Law cases in Indonesia especially related to fraud should have involved forensic accountant to solved, because forensic accountant can help the expert and law enforcer to collect evidence and physical evidence to determine the potential of loss because of fraud. Beside that, forensic accountant prospect more potential because people who work in financial institution have to understand about this forensic accounting. So, it has to detection earlier in other to overcome the difficulties.Key word : Forensic accounting, Fraud, Corruptio

    Posisi Manajer untuk Wanita : Kendala dan Pandangan Islam

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    Leadership considered important in the organization because of two factors: the existence of the fact that the replacement of leaders often change the performance of an organization or agency, unit; and the research results that showed one of the internal factors that affect the success of the organization is leadership. Nowadays, it is not a strange thing when a woman occupied the highest office in an organization. Many women managers and emerging leadership and not a few who achieved success. The difference in the nature of women and men will take differences in the leadership of women and men. Men\u27s leadership style is characterized by the \u27 command and control \u27 was originally considered to be the best. However, the stories of successful women as leader in an organization have proved that the leadership style of \u27 command and control \u27 is not the only way to reach the top of the leadership

    DAMPAK INFLASI, BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO)TERHADAP NONPERFORMING FINANCING (NPF) PADA BANK UMUMSYARIAH DI INDONESIA

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    One of the factors Which can be used to review indicates Banking Crisis Is non-performing financing (NPF), Therefore By analyzing the factors that determine the level of financing problems Anything important and substantial for Financial Stability and the Bank's management.This study aimed to prove the effect of inflation, BI Rate, Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (ROA) against Non Performing Financing (NPF) on Islamic Banks 2010-2014.The sample in this study using purposive sampling method, ie selecting certain characteristics as the key to be sampled, while not included in the defined characteristics are ignored or not sampled. Based on the random sampling method, there were six samples used in this study.Results showed variable partial Inflation does not affect the NPF; Variable BI Rate is partially contained significant positive effect on NPF; Variable CAR partially negatively affect the NPF; Variable BOPO partially contained significant positive effect on NPF; Based on the statistical test F can be inferred that the regression model can be used to determine the effect of inflation, BI Rate, CAR, ROA against NPF together, which means there is a simultaneous effect of inflation, BI Rate, CAR, ROA to NPFKeyword: Inflation BI Rate, CAR, ROA, NP

    DAMPAK INFLASI, BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO)TERHADAP NONPERFORMING FINANCING (NPF) PADA BANK UMUMSYARIAH DI INDONESIA

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    One of the factors Which can be used to review indicates Banking Crisis Is non-performing financing (NPF), Therefore By analyzing the factors that determine the level of financing problems Anything important and substantial for Financial Stability and the Bank's management.This study aimed to prove the effect of inflation, BI Rate, Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (ROA) against Non Performing Financing (NPF) on Islamic Banks 2010-2014.The sample in this study using purposive sampling method, ie selecting certain characteristics as the key to be sampled, while not included in the defined characteristics are ignored or not sampled. Based on the random sampling method, there were six samples used in this study.Results showed variable partial Inflation does not affect the NPF; Variable BI Rate is partially contained significant positive effect on NPF; Variable CAR partially negatively affect the NPF; Variable BOPO partially contained significant positive effect on NPF; Based on the statistical test F can be inferred that the regression model can be used to determine the effect of inflation, BI Rate, CAR, ROA against NPF together, which means there is a simultaneous effect of inflation, BI Rate, CAR, ROA to NPF Keyword: Inflation BI Rate, CAR, ROA, NP

    PENGARUH FAKTOR-FAKTOR EKSTERNAL TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT

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    Tujuan penelitian ini adalah untuk membuktikan pengaruh tingkat sosialisasi, persepsi atas efektivitas perpajakan,kualitas layanan dan sanksi pajak, terhadap kepatuhan wajib pajak secara parsial dan simultan. Metode penelitian yang digunakan yaitu pendekatan penelitian asosiatif. Populasi dalam penelitian ini adalah wajib pajak orang pribadi. Sampel sebanyak 100 orang wajib pajak. Jenis data dalam penelitian ini menggunakan data primer dan sekunder. Dalam penelitian ini menggunakan wawancara, kuesioner, dan dokumentasi. Teknik analisis data menggunakan SPSS versi 17. Teknik pengambilan sampel adalah Convinience Sampling. Hasil dari dilakukan uji statistik secara simultan bahwa terdapat pengaruh signifikan antara variabel tingkat sosialisasi, persepsi atas efektivitas perpajakan,kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak dimana nilai F hitung > F tabel dan hasil uji secara parsial juga menunjukan pengaruh positif terhadap variabel tingkat sosialisasi, persepsi atas efektivitas perpajakan, kualitas layanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak

    PENGARUH SELF ASSESSMENT SYSTEM PADA PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT

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    Tujuan dari penelitian yang dilakukan adalah untuk mengetahui pengaruh self assessment system terhadap penerimaan Pajak Pertambahan Nilai. peneliti menggunakan penelitian asosiatif karena bertujuan untuk mengetahui pengaruh penerapan self assessment system pada kewajiban Pajak Pertambahan Nilai bagi Pengusaha Kena Pajak terhadap Penerimaan Pajak Pertambahan Nilai. Penelitian ini hanya melihat pelaksaan sistem murni dari sisi Pengusaha Kena Pajak. Variabel adalah self assessment yaitu wewenang wajib pajak untuk menghitung, melapor, dan menyetorkan sendiri pajak terutang. Lingkup penelitian ini adalah pada KPP Pratama Palembang Ilir Barat. Hasil penelitian telah menunjukkan bahwa Self Assessment System memiliki pengaruh yang signifikan terhadap penerimaan Pajak Pertambahan Nilai

    PENGARUH TOTAL ASET, EXPENSE RATIO DAN PORTOFOLIO TURNOVER TERHADAP KINERJA REKSADANA SAHAM DI INDONESIA

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    Purpose of this research is to explain emphiris evidence of total assets effect, expense ratio and turnover portfolio to stock mutual funds performance in Indonesia. Sample in this research using purposive sampling method with stock mutual funds official in Otoritas Jasa Keuangan  and Bursa Efek which is still active on Januari 2013 until Desember 2015 as a criteria. Amount of this sample is 184 mutual funds.  Data analysis in this research using multiple linier regression analysis with SPSS. Data analysis result showed that as a simultan has an effect significantly between total assets, expense ratio dan turnover portfolio to stock mutual funds performance in Indonesia 2013-2015 period. If so, total assets, expense ratio dan turnover portfolio have increased and stock mutual funds do. But, as a partial has no effect significantly between total assets, expense ratio and turnover portfolio variable to stock mutual funds performance in Indonesia 2013-2015 perio

    Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial dan Kepemilikan Institusi terhadap Nilai Perusahaan Tambang Batu Bara yang Terdaftar Di BEI

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    Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Resposibility, kepemilikan manajerial dan kepemilikan institusi terhadap nilai perusahaan. Nilai perusahaan dalam penelitian ini didefinisikan sebagai nilai saham perusahaan dipasar modal. Pengumpulan data yang dilakukan dengan menggunakan purposive sampling terhadap perusahaan tambang batu bara yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2012. Sebanyak 11 perusahaan tambang batu bara digunakan sebagai sampel. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan regresi berganda. Hasil dari penelitian ini menunjukan bahwa Corporate Social Responsibility tidak berpengaruh terhadap nilai peusahaan, begitu juga kepemilikan manajerial yang berpengaruh negative terhadap nilai perusahaan, sedangkan variabel kepemilikan institusi mempengaruhi nilai perusahaan

    Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank

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    This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud

    PENGARUH TOTAL ASET, EXPENSE RATIO DAN PORTOFOLIO TURNOVER TERHADAP KINERJA REKSADANA SAHAM DI INDONESIA

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    Purpose of this research is to explain emphiris evidence of total assets effect, expense ratio and turnover portfolio to stock mutual funds performance in Indonesia. Sample in this research using purposive sampling method with stock mutual funds official in Otoritas Jasa Keuangan  and Bursa Efek which is still active on Januari 2013 until Desember 2015 as a criteria. Amount of this sample is 184 mutual funds.  Data analysis in this research using multiple linier regression analysis with SPSS. Data analysis result showed that as a simultan has an effect significantly between total assets, expense ratio dan turnover portfolio to stock mutual funds performance in Indonesia 2013-2015 period. If so, total assets, expense ratio dan turnover portfolio have increased and stock mutual funds do. But, as a partial has no effect significantly between total assets, expense ratio and turnover portfolio variable to stock mutual funds performance in Indonesia 2013-2015 perio
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