PENGARUH RETURN ON ASSET DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN AUTOMOTIF YANG TERCATAT DI BURSA EFEK INDONESIA

The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions. One of the parameters used to measure the performance of management is profit, the tendency of investors focused on earnings information regardless of the procedures used to generate information on earnings, thus encouraging the emergence of Disfunctional Behavior (improper conduct). The form of improper conduct arising in relation to earnings is the practice of income smoothing (income smoothing). This study uses secondary data obtained from financial statement data automotive sector companies listed in Indonesia Stock Exchange in 2003 to 2007. Purposive sampling technique of sampling, with independent variables Return On Assets, Net Profit Margin, and the dependent variable is earnings smoothing. Statistical analysis used to test the effect of return on assets and net profit margin on the practice of income smoothing is a logistic regression analysis. The results of this study concluded that the net profit margin effect on income smoothing, while return on assets does not affect the income smoothing.   Keywords: Net Profit Margin, Return On Assets, Income smoothin

ANALISIS IMPLEMENTASI PENILAIAN KESEHATAN KEUANGAN PADA KOPERASI SIMPAN PINJAM DI KOTA KEDIRI

Penelitian ini bertujuan untuk mengetahui Implementasi Penilaian Kesehatan Keuangan Koperasi Simpan Pinjam di Kota Kediri Tahun 2018-2020 dilihat dari aspek permodalan, aspek kualitas aktiva produktif, aspek manajemen, aspek efektifitas, aspek likuiditas, aspek kemandirian dan pertumbuhan, dan aspek jati diri koperasi. Terdapat 30 KSP menjadi populasi dalam penelitian ini. Metode pengambilan sampel menggunakan purposive sampling yang berdasarkan kriteria-kriteria tertentu sehingga jumlah sampel yang digunakan dalam penelitian ini sebanyak 5 KSP. Penelitian ini menggunakan metode kualitatif studi kasus dengan menggunakan data sekunder. Data dianalisis menggunakan rasio keuangan berdasarkan Peraturan Deputi Bidang Pengawasan Kementerani Koperasi dan UKM Nomor 06/Per/Dep.6/IV/2016. Hasil penelitian ini menunjukkan bahwa Tingkat kesehatan keuangan tahun 2018 dari 5 koperasi terdapat 2 koperasi berada pada predikat dalam pengawasan dan 3 koperasi lainnya berada pada predikat cukup sehat. Tahun 2019 seluruh koperasi yang diteliti mendapatkan predikat cukup sehat. Tahun 2020 dari 5 KSP yang diteliti hanya 1 KSP memperoleh predikat dalam pengawasan

Efektivitas Pelaksanaan Dana Desa di Pulau Sumatera Guna Mendorong Keberhasilan Tujuan Pembangunan Berkelanjutan

This study aims to determine the effect of the effectiveness of implementing village funds on the island of Sumatra on the success of the Sustainable Development Goals, the effectiveness of implementing village funds on the island of Sumatra in 2017-2022, and how the effectiveness of implementing village funds on the island of Sumatra can encourage the success of the Sustainable Development Goals. The research method used in this study is the mix method using WarpPLS 7.0. The population and sample of this study are 131 districts/cities receiving village funds on Sumatra Island in 2017-2022. The results of this study indicate that the effectiveness of village funds influences the success of the Sustainable Development Goals by reducing poverty and hunger rates. This can be seen from the programs implemented using village funds, which can be said to be quite effective in reducing poverty and hunger levels. In conclusion, village funds have an effect on the success of the Sustainable Development Goals by reducing the level of poverty and hunger that occurs in the village.  Keywords: Village Funds, Effectiveness, Sustainable Development Goal

Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Penerapan Prinsip Good Corporate Governance Pada PT. Petrokimia Gresik

This study aimed to know the process of implementing the principles of Good Corporate Governance (GCG) in by the company and to know the difference in financial performance before and after implementation of the principles of GCG at PT. Petrokimia Gresik (PT. PKG). This research was conducted by using data taken from financial statements in 2003 and 2005 in PT. PKG is then processed by using statistical analysis as a tool to test the hypothesis raised by the researcher that is using "Paired Samples T-test" which is a test performed on two sample pairs. Based on the results of the analysis “Paired Samples T-test" can be concluded that the measurement of financial performance used is based Keputusan Menteri BUMN Nomor Kep.100/M. BUMN/2002: Return On Equity (ROE), Return On Investment (ROI), Cash Ratio, Current Ratio, Collection periods (CP), Inventory Turnover (PP), Turnover Total Asset/Total Asset Turn Over (TATO), and the ratio of Total Equity to Total Assets. Seven indicators of financial performance is ROE, ROI, Cash Ratio, Current Ratio, CP, PP, and TATO is no difference between the financial performance before and after implementation of the principles of GCG at the PT. PKG, while financial performance indicators measured by the ratio of Total Equity to Total Assets has shown there are differences between the financial performance before and after implementation of the principles of GCG in by the company.Keywords: Good Corporate Governance, Financial Performanc

Determinan Pencegahan Fraud Dalam Pengelolaan Dana Desa Dengan Komitmen Organisasi Sebagai Variabel Moderasi

The purpose of this study was to determine the factors that influence fraud prevention in the management of village funds with organizational commitment as a moderating variable in the village government in Bojonegoro Regency. This study uses quantitative methods by using primary data sources through questionnaires. The population of this study is village officials whose villages are included in the category of independent villages in Bojonegoro Regency amounting to 103 villages. The research sample used simple random sampling method. Determination of the number of samples was carried out using the slovin technique with an inaccuracy rate of 10%, so that the minimum number of samples was 89 respondents. The results showed that the competence of the apparatus and the internal control system had a significant effect on preventing fraud in the management of village funds. Meanwhile, whistleblowing does not significantly affect the prevention of fraud in the management of village funds. Organizational commitment can moderate the competence of the apparatus and the internal control system to prevent fraud in the management of village funds. However, organizational commitment cannot moderate whistleblowing on fraud prevention in the management of village funds.   Keywords: prevention fraud,  competency apparatus, whistleblowing, internal control system,  Organizational Commitment &nbsp

Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Somplianc

Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dimediasi Corporate Social Responbility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

This consider points to test whether productivity influences company esteem interceded by Corporate Social Duty in mining companies recorded on the Indonesia Stock Trade. The populace of this think about are coal sub-sector mining companies recorded on the Indonesia Stock Trade amid 2018-2021. The testing method utilized purposive examining gotten 25 companies with 100 tests of watched information. Strategies of information examination utilizing different straight relapse examination. The information utilized is auxiliary information and employments a information collection strategy, to be specific a documentation consider. The information utilized in this ponder are budgetary report information and yearly reports by mining companies within the coal sub-sector gotten from the Indonesian Stock Trade site (https://www.idx.co.id). The comes about appeared that benefit had no critical impact on firm esteem, benefit had a noteworthy impact on Corporate Social Obligation. Corporate Social Obligation has no critical impact on firm esteem. Corporate Social Duty can intercede benefit with company esteem. Keywords: Profitability,The Value Of The Company, Corporate Social Responsibility

PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP HUBUNGAN ANTARA PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PENGAWASAN KEUANGAN DAERAH

Many studies about budget behavior have been primarily conducted in private organization but rarely in public organization. This studi examined influence of public participation and public policy transparancy on the relationship between budgeting knowledge and budgeting control. The studi sample was drawn from Kota Sidoarjo. Fourteen legislative participated in this study. Hypothesis are tested empirically used regression. The result of study indicated that, first, budgeting knowledge aren’t statically significant, positive coeficient indicated that high budgeting  knowledge so high budgeting control, second, interaction between public participation with budgeting knowledge aren’t statically significant, thrid, interaction public policy transparancy between with budgeting knowledge aren”t statically significant. Keywords: Public Participation, Transparancy Public Policy, Budgeting Knowledge, Budgeting Control (APBD

Pengaruh kompetensi auditor eksternal dan teknik audit berbantuan komputer terhadap jasa audit e-commerce

Along with the increasing number of e-commerce businesses in Indonesia, the need for e-commerce audit services is possible. E-commerce audit services are services performed to assure interested parties regarding the level of security. This study aims to find out why e-commerce audit services are still poorly known in Indonesia, so it is necessary to know in advance how much impact the competence of external auditors and computer-assisted audit techniques (TABK) has on the need for e-commerce audit services. This quantitative research with a population of 97 external auditors who work in Public Accounting Firms spread across Indonesia. Sampling using snowball sampling. The analysis technique in this study uses Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study external auditor competence and computer-assisted audit techniques have a significant and positive effect on e-commerce audit services

Implementasi Sistem E-Procurement Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang Dan Jasa Di Kabupaten Jombang

Tujuan penelitian ini untuk mengetahui pengaruh sistem e-procurement dan sistem pengendalian internal terhadap pencegahan fraud pengadaan barang dan jasa. Penelitian kali ini menggunakan penelitian kuantitatif. bertujuan untuk mempermudah pelaksanaan pengadaan barang dan jasa, dan memberikan laporan pengadaan barang dan jasa secara transparan sehingga meminimalkan praktik fraud di pengadaan barang dan jasa. Populasi penelitian ini yaitu Organisasi Perangkat Daerah Kabupaten Jombang dengan menggunakan 65 responden dari staff pengadaan barang dan jasa. Teknik pengujian data dalam penelitian ini menggunakan software WrapPLS 7.0. Hasil dari penelitian ini menunjukkan bahwa sistem e-procurement berpengaruh signifikan terhadap pencegahan fraud pengadaan barang dan jasa dengan nilai p-value 0,014. Begitu juga dengan sistem pengendalian internal berpengaruh signifikan terhadap pencegahan fraud pengadaan barang dan jasa dengan nilai p-value <0,001. Hal ini menunjukkan sistem pengadaan barang dan jasa di Kabupaten Jombang telah berjalan dengan baik. Kata Kunci:  fraud, sistem e-procurement, sistem pengendalian internal, pengadaan barang dan jas