Seminar Nasional dan The 4th Call For Syariah Paper (SANCALL) 2017
http://hdl.handle.net/11617/10944
Peran Profesi Akuntansi dalam Penanggulangan Korupsi2024-03-29T09:55:59ZPengaruh Thin Capitalization Rule pada Leverage Perusahaan Masuk Bursa di Indonesia
http://hdl.handle.net/11617/9334
Pengaruh Thin Capitalization Rule pada Leverage Perusahaan Masuk Bursa di Indonesia
Ramadhan, Muhammad Rheza; Frandyanto, Satria Agus; Riandoko, Riko
This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%.
2017-07-22T00:00:00ZFraud Pentagon dalam Mendeteksi Financial Statement Fraud
http://hdl.handle.net/11617/9333
Fraud Pentagon dalam Mendeteksi Financial Statement Fraud
Siddiq, Faiz Rahman; Achyani, Fatchan; Zulfikar, Z
This research generally aims to analyze the influence of fraud pentagon theory on detecting the financial statement fraud proxied with earning management. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle (Cressey, 1953) and fraud diamond (Wolf and Hermanson, 2004). The purpose of this study is to obtain empirical evidence that the fraud diamond theory influential in detecting financial statement fraud at companies incorporated in the Jakarta Islamic Index (JII) during the year 2014-2015. The sample in this research is 60 companies incorporated in Jakarta Islamic Index. Sampling technique using Purposive Sampling method. Data analysis method used is multiple liniear regression. The results of this study is pressure (financial stability, external pressure, and financial target); Opportunity (nature of industry); Rationalization (change auditor); Competence (change of directors); and arrogance (frequence number of CEO's picture) have an effect to detected financial statement fraud. While pressure (personal financial need); Opportunity (ineffectiveness monitoring, and quality of external audit) haven’t effect in detecting financial statement fraud.
2017-07-22T00:00:00ZDeterminan Persepsi Mengenai Etika atas Penggelapan Pajak (Tax Evasion) (Studi pada Dosen dan Mahasiswa Universitas Muhammadiyah Surakarta)
http://hdl.handle.net/11617/9332
Determinan Persepsi Mengenai Etika atas Penggelapan Pajak (Tax Evasion) (Studi pada Dosen dan Mahasiswa Universitas Muhammadiyah Surakarta)
Mujiyati, M; Rohmawati, Fitria Riski; Ririn P, Wahyu Hening
This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta. The variables used in this study are the dependent variables, namely the perception of ethics on tax evasion, while the independent variables used Are justice, taxation systems, discrimination, the quality of tax services, and the possibility of fraud detection.
The sample in this research is lecturer and student at university muhammadiyah surakarta. Sample collection method used in this research is convenience sampling taken 84 sample lecturer and 100 student sample. The data used in this study is the primary data by using questionnaires. Data analysis in this research is assisted by using SPSS program. Data analysis technique used is multiple linear regression.
The result of the research shows that significant at level 0,05 variable of system of taxation to lecturer, discrimination on lecturer and student, and quality of tax service to lecturer and student have significant influence to perception about ethics on tax evasion. While the variable of justice in lecturer and student, system of taxation to student, and possibility of detection of fraud on lecturer and student have no effect and insignificant to perception about ethics of tax evasion.
2017-07-22T00:00:00ZIdentifikasi Potensi Desa Wangen Polanharjo Klaten
http://hdl.handle.net/11617/9293
Identifikasi Potensi Desa Wangen Polanharjo Klaten
Praswati, Aflit Nuryulia; Widyawati, Putri; Anistiari, Puspo
Perkembangan umkm saat ini menjadi faktor penentu keberhasilan pertumbuhan ekonomi suatu daerah. Pertumbuhan ekonomi daerah memerlukan umkm yang mampu berdaya saing. Namun umkm masih terkendala dengan berbagai permasalahan, sehingga membutuhkan dukungan stakeholder agar dapat berhasil menciptakan daya saing. Untuk menentukan kebijakan perencanaan pembangunan daerah, pemerintah membutuhkan data identifikasi pelaku usaha. Penelitian ini bertujuan untuk mengidentifikasi potensi pelaku usaha Desa Wangen Polanharjo Klaten. Metode yang digunakan adalah observasi, studi pustaka dan dokumentasi serta wawancara mendalam. Observasi dan wawancara dilakukan kepada beberapa masyarakat seperti ketua RT, aparat desa dan masyarakat umum. Hasil penelitian ini yaitu terdapat 6 pengrajin kain perca, wisata river tubing dan 2 pengrajin kerupuk. Masing-masing memiliki nilai ekonomis, namun masih dihadapkan pada beberapa kendala seperti keterbatasan keterampilan pemasaran, inovasi produk, kurangnya fasilitas sarana dan prasarana penunjang usaha. Perlu adanya penelitian lebih lanjut tentang strategi pengembangan usaha pada masing-masing produk UMKM Desa Wangen Polanharjo Klaten.
2017-07-22T00:00:00Z