Sistem Dan Prosedur Pembayaran Retribusi Perizinan Usaha: Studi pada Kantor Pelayanan Terpadu Kabupaten Lumajang

Purpose of the establishment of the Office of Integrated Services Lumajang is  to  organize  licensing  service  excellence  (simple,  clear,  safe,  transparent, efficient, economical, fair, and timely) through the door, because with this system will encourage the creation of a conducive business climate in order Lumajang economic empowerment.  On  his  way  Lumajang  Integrated  Services  Office continues to monitor and evaluate the passage of the main tasks and functions. Fund the acquisition of the levy observations should be optimized by managing and improving systems and procedures of existing services. The purpose of this study is: 1. To analyze the system and the retribution business licensing procedures in the Office of Integrated Services Lumajang, 2. To analyze the internal control systems and procedures for payment of licensing fees in the Office of Integrated Services Lumajang, Sources of the data in this study is primary data and secondary data. The study was conducted by way of interview / interview, observation / observation and documentation. Data analysis method used is descriptive analysis method. Business licensing procedures retribution that make up the system at the Office of Integrated Services Lumajang are as follows: 1. Admission file, 2. Field, 3. Publishing SKRD, 4. Levy payment receipt (if received site visits). Internal control in order for the payment of licensing fees could be better, it is suggested for consideration: 1.a. To capture the local revenue, officers should continue to implement the existing systems and procedures, 1.b. To facilitate the applicant in order not to many times to come to the Office of Integrated Services Lumajang, a specified procedure informed / explained to the applicant; 2. Implementation of systems and procedures for the management of revenues from licensing fees, especially in the 1-hour time difference to the admissions office to make some sort of official report signed by the cashier and part acceptance BKP knowing or representing KPT Head, 3. Incompatibility educational background of employees with responsibilities tailored to their educational background

Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions

An economic entity is projected to be used continually for an undetermined duration that extends beyond an accounting period . This study aims to determine whetherthe previous audit opinion, leverage, and company size affect the going concern audit opinion. The population of this research are manufacturing companies in the basic & chemical industry sector which are listed on the IDX in 2016-2018. The sample was determined using purposive sampling, the final sample was 35 companies. Testing this hypothesis using logistic regression analysis using the SPSS 21 program. The results of this study state that previous audit opinions, leverage and company size have no effect on going concern audit opinions.Keywords: Audit Opinion, Leverage, Company Size, Audit Opinion Going Concer

Pengaruh Tekanan Waktu Dan Independensi Terhadap Kualitas Audit: Studi Pada Kantor Akuntan Publik di Wilayah Malang

This study aimed to determine the effect of time pressure on audit quality and independence of a Public Accounting Firm (KAP) in Malang. The sample used by 40 respondents, that are auditors that have been working in 8 KAP of Malang. Meanwhile, to answer the research hypotheses using multiple regression analysis and then performed classical assumption.Based  on  the  results  of  this  study,  we  can  be  concluded  that  the  independence  has influenced of an audit quality. So the higher the attitude held by an independent auditor will improve audit quality. While the time pressure has not influenced of an audit quality. It can beconcluded that the pressure of time made by the auditor will lower the quality of the audit and audit reportin

DETERMINANT OF FRAUD PENTAGON IN DETECTING FINANCE OF FINANCIAL STATEMENTS

This study aims to determine the Pentagon Determinant Fraud in detecting fraudulent financial statements. Fraudulent financial statements are proxied by the Fraud Score Model. Whereas the pressure factor is proxied by insisting from within, for the opportunity factor proxied by industry conditions, the rationalization factor is proxied by the ratio of total accruals, the competency factor is proxied by the change of directors and arrogance is proxied by the duality of quality positions at the CEO. The population in this study amounted to 100 companies incorporated in the compass index 100 contained in the Indonesia Stock Exchange and for the sample of the study were 35 companies belonging to the compass index 100 contained in the Indonesia Stock Exchange, which was selected using the purposive sampling method for the 2017-2018 period. Data were analyzed using multiple linear regression. Based on the test results, it was concluded that the pentagon fraud component included internal pressure (LEV), industry conditions (INVENTORY), rationalization (TATA) influencing financial statement fraud while competence (DCHANGE) and arrogance (DCD) had no effect on financial fraud statement. This proves that internal pressure (LEV), industry conditions (INVENTORY), and rationalization (TATA) can be used to detect fraud in financial statements

BUDGET REPORT ANALYSIS AND BUDGET REALIZATION REFOCUSING COVID-19

This study aims to analyze the Covid-19 Refocusing Budget and the Lumajang District Health Office Budget Realization Report according to the Joint Decree of the Minister of Home Affairs Number 119/2813/SJ and the Minister of Finance Number 177/KMK. 07/2020 as well as knowing the level of effectiveness and efficiency of the Covid-19 Refocusing Budget Realization. The results of the analysis are ineffective because local revenue at the Lumajang District Health Office has greatly decreased due to the Covid-19 pandemic, so the Regional Sports Health Center (BKOR) has to reduce the number of visitors and even temporarily close to suppress the spread of the corona virus in Lumajang Regency. And the expenditure realization is said to be quite effective because the realization percentage is 81.89%

EFFECT OF LIQUIDITY, DIVIDEND POLICY, SALES GROWTH ON COMPANY VALUE

This study aims to determine whether liquidity, dividend policy, sales growth have an effect on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2017-2019. The data collection technique used is porposive sampling so that a sample of 15 companies is obtained. The analytical method used is descriptive analysis, analysis linear regression, classical assumption test and model feasibility test. The results of the study using the partial test (t test) showed that liquidity had a significant positive effect on firm value, dividend policy had a significant positive effect on firm value, and sales growth had a negative effect on firm value. This research method uses quantitative research which is a research method that examines the population or sample, collects data using research instruments, analyzes quantitative data and all of that will be used to test the established hypothesis

Pengaruh Partisipasi Manajemen Terhadap Kepatuhan, Kebenaran Laporan, Transparansi, Dan Akuntabilitas Melalui Akuntansi Instansi: Studi Pada Instansi PT X dan Lembaga/unit pemerintah wilayah Jawa Timur

Recently, government intends to build a well-organized management in all governmen- tal divisions. Financial management given to all of them must reflect the well-organized and accountable management. To gain this government need to respond to the program application of institutional accounting system as a means to exhibits financial transpar- ency and responsibility toward society. The role of management is very important in its implementation; that is to maintain report accuracy, which is responsive, communicative, accountable, and transparent, which will create a good governmental management

Pengaruh Partisipasi Manajemen Terhadap Kepatuhan, Kebenaran Laporan, Transparansi, Dan Akuntabilitas Melalui Akuntansi Instansi: Studi Pada Instansi PT X dan Lembaga/unit pemerintah wilayah Jawa Timur

Recently, government intends to build a well-organized management in all governmen- tal divisions. Financial management given to all of them must reflect the well-organized and accountable management. To gain this government need to respond to the program application of institutional accounting system as a means to exhibits financial transpar- ency and responsibility toward society. The role of management is very important in its implementation; that is to maintain report accuracy, which is responsive, communicative, accountable, and transparent, which will create a good governmental management

ASYMMETRY INFORMATION: INVESTORS TRUST REFLECTION TOWARD QUALITY OF EARNINGS

This article aims to describe the investors' trust toward quality of earnings reflection proxied by earnings response coeffisient (ERC). The study was conducted on 296 manufacturing companies that meet the criteria of observations in 2011 to 2015. The variables used in this research is the board of directors, audit comitee, the independent board as exogenous variables, information asymmetry as an intervening variable and earnings response coeffisient (ERC) as an endogenous variable by means of persistency as control variables. The board of directors and the independent board in this article as a proxy of corporate governance show the effect on the information gap represented by information asymmetry, while the audit comitee Showed the opposite effect. Information gaps provide explanatory power on the reflection of investor confidence in the quality of earnings that are Reported company