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PERILAKU DISFUNGSIONAL PADA SIKLUS PENGANGGARAN PEMERINTAH: TAHAP PERENCANAAN ANGGARAN Yuhertiana, Indrawati; Pranoto, Soeparlan; Priono, Hero
Jurnal Akuntansi dan Auditing Indonesia Vol 19, No 1 (2015)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss1.art3

Abstract

Penelitian ini bertujuan untuk memetakan perilaku disfungsional yang terjadi pada siklus penganggaran pemerintah, khususnya pada tahap perencanaan anggaran. Penelitian dilakukan pada artikel yang dipublikasikan pada 18 prosiding Simposium Nasional Akuntansi (SNA). Penelitian dilakukan dengan studi literatur pada 1.569 artikel dengan 30 artikel terpilih. Dilakukan analisis konten untuk memetakan dan mengidentifikasi aspek psikologis, sosiologis dan politik terkait perilaku disfungsional pada tahap perencanaan dan ratifikasi. Aspek psikologi, sosiologi, politik dan perilaku disfungsional berhimpitan dalam tahap perencanaan anggaran. Partisipasi anggaran yang melibatkan masyarakat banyak ditemukan sebagai formalitas semu menyebabkan adanya kecenderungan moral hazard. 
Analisis Perbedaan Kinerja Keuangan Pada Koperasi Mandiri Di Kabupaten Banyuwangi Atas Jasa Kantor Akuntan Publik Yuhertiana, Indrawati; Arsilo Sofyan, Donny
Jurnal Riset Ekonomi & Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : P4MFE UPNV Jatim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.63

Abstract

There are three sectors that give  contribution in Indonesia economics, those are private sectors, co-operation and public sectors. Co-operation, that frequently called as “soko guru” Indonesia economics do not have a significant development. There  are many evidence that make co-operation have a bad performance, many trouble in mismanagement, that make this institusion are not developed.Such kind of trouble is the lack of human resourcess skill in accounting. Accounting is needed in business to inform the right performance of the entity, It is also needed for the stakeholder to make a right decision on business. The role of public accountant to consultate co-operation in improving their skill in accounting is needed. Hopefully by the assistance of a public accountant, co-operation can improve their financial performance, so the entity could eficiently operationalized.The purpose of this research is to examine the role of public accountant in its assistance in co-operation work. Therefore, it was examined the difference of co-operation financial performance in co-operation that have  accountant public assistance and co-operation that have not accountant public assistance.Sample of this research are co-operation that located in Banyuwangi. Financial performance ratios, those are  net profit margin ration, current ratio and debt ratio used as variables in this research. The statistics tools to examine the hypotheses is t test.The research found that there are no differences in co-operation that use accountant public and none.Keywords: Net Profit Margin, Current Ratio, Debt Ratio, Financial Performance, Co-Operation, Public Accountant
ANALISIS PERBEDAAN KINERJA KEUANGAN PADA KOPERASI MANDIRI DI KABUPATEN BANYUWANGI ATAS JASA KANTOR AKUNTAN PUBLIK Yuhertiana, Indrawati; Sofyan, dan Donny Arsilo
Jurnal Strategi Akuntansi Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the role of public accountant in its assistance in co-operation work. Therefore, it was examined the difference of co-operation financial performance in co-operation that have  accountant public assistance and co-operation that have not accountant public assistance. The role of public accountant to consultate co-operation in improving their skill in accounting is needed. Hopefully by the assistance of a public accountant, co-operation can improve their financial performance, so the entity could eficiently operationalized. Sample of this research are co-operation that located in Banyuwangi. Financial performance ratios, those are  net prpft margin ration, current ratio and debt ratio used as variables in this research. The statistics tools to examine the hypotheses is T test. The research found that there are no differences in co-operation that use accountant public and none. There are three sectors that give  contribution in Indonesia economics, those are private sectors, co-operation and public sectors. Co-operation, that frequently called as “soko guru” Indonesia economics do not have a significant development. There  are many evidence that make co-operation have a bad performance, many trouble in mismanagement, that make this institusion are not developed.   Keywords: Net Profit Margin, Current Ratio, Debt Ratio, Financial Performance, Co-Operation, Public Accountant
PENGUNGKAPAN INFORMASI PADA WEBSITE: STUDI TENTANG AKUNTABILITAS PENDIDIKAN PADA PERGURUAN TINGGI DI INDONESIA Yuhertiana, Indrawati
Jurnal Strategi Akuntansi Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

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Abstract

Good University Governance is very urgent and need to be implemented. As  a place where people learn and build the concept of good governance itself, university need to make all of their operarional learning process being transparant and accountable. This reseach is evaluating any kind of website  information disclosure  related to  the learning process ie tri dharma,  the process of teaching, research, and community concern, include its financial disclosure.  Qualitatve paradigma with document analysis is used in scrutinized 10 of the webometrics university rank in Indonesia. It is found that website still used as marketing tools of promotion for capturing the market so the conten information  in  university website stilll related to the program, reseaxrh and commnuity concern. It is difficult to find university financial report. Some university only expose their financial policy. But all of the research object have inform their vision, mssion, objectives, and brief of organization as a part of their strategic plan   Keywords : akuntansi pendidikan, good university governance, website.
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol 2, No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
NON COMPLIANCE TAX ATTITUDE IS CONSIDERED UNACCEPTABLE IN SMALL BUSSINES Yuhertiana, Indrawati; Moestika S, Rina; Hastuti, Sri; Sundari, Siti
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.966 KB) | DOI: 10.15408/akt.v8i2.2765

Abstract

Small bussines provide a major economic contribution to society and the state. Thissector have been survived Indonesia from 1998 financial crisis. There are significantcontribution to Indonesia economic. One global issues for government today is combating taxevasion. Related this issue, this research explore Indonesia small bussines community?sperception towards tax compliance.The research aims to establish whether small bussinescompany view the depth understanding of tax compliance and non compliance. It is explorethe reason being compliance and also their intention being non compliance including taxevasion and tax avoidance. It also aims to establish whether a relationship exists betweencitizens' attitudes towards tax evasion and their demographic characteristics. A survey wasundertaken in an owner of small trader in Bangkalan city, East Java Province. Qualitativeresearch is conduct to gain rich data in interpretive paradigm. The survey found that noncompliance tax attitude is considered unacceptable. In case they didn?t report their taxobligation, it is related to their lack of accounting knowledge.DOI: 10.15408/akt.v8i2.2765
Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax Yuhertiana, Indrawati; Priono, Hero; Moestika Setyaningrum, Rina; Hastuti, Sri
Journal of Economics, Business & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.504

Abstract

There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It proposes modeling the effect of Indonesia tax reform process for determining the ethics as the important variable that affects the tax officials’ performance. It also examines the effect of organizational commitment, culture, and tax reform on tax ethics. There were 128 tax officials working in three cities of East Java that were selected as the respondents. The questionnaires were distributed directly to the respondents. Partial Least Square was used to test the hypotheses. It was found that organizational commitment, organizational culture, and tax reform have a direct contribution to tax official ethics. However, understanding the ethics of taxation was not proved to be the moderating variable for the relationship between the organizational commitment and organizational change and the policies of rotation system explain why ethics failed as moderating variable.
Exploring the courage of accounting students in disclosing fraud Wardani, Oktaria Nysa; Yuhertiana, Indrawati
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.856

Abstract

This study aims to explore the courage of accounting students to become a whistleb-lower. The paradigm of this study is qualitative interpretive. The research site is at University of Pembangunan Nasional “Veteran” Jawa Timur, with 4 accounting students selected as the informants. The results show that the accounting students have a low level of courage. In addition to individual’s intention and courage, there is no support from the environment, or the so-called negative subjective norms. This spontaneously causes a negative perception on whistle-blowing, thus reducing people's motivation to take action. The informants consider that there are still more important things to do than to perform whistle blowing. National defense philosophy, nationalism and religiosity need to be implemented in the learning process. It requires the support of the entire academic community related to the values of honesty and ethics, especially from the role models of lecturers and college leaders.
Analisis Pengaruh Fundamental Makro dan Fundamental Mikro Terhadap Struktur Kepemilikan, Kinerja Keuangan, dan Nilai Perusahaan pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Hwihanus, Hwihanus; Ratnawati, Tri; Yuhertiana, Indrawati
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1097

Abstract

This study aims to examine and analyze the relationship between the variability of mu- tuality micro fundamental, macro fundamentals of ownership structure, financial performance, and the value of companies in State-Owned Enterprises listed on the Indonesia Stock Exchange. Re- search population at 20 State-Owned Enterprises listed on Indonesia Stock Exchange. This research method uses purposive sampling with 12 companies in 2010–2015. Data analysis of techniques in this study using Partial Least Square consists of Inner model, Outers model and Weight relation. The test results showed that all hypothesis testing was accepted which showed significant effect with 5% level with t-table 1,960 and rejected macro fundamentals to firm value with t-statistic 0,666262 (H5) and micro fundamentals of company value with t-statistic 1,188469 (H6) and ownership structure on the financial performance of the company with t-statistics 0.953625 (H7).
ANALISIS PENGARUH FUNDAMENTAL MAKRO DAN FUNDAMENTAL MIKRO TERHADAP STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN, DAN NILAI PERUSAHAAN PADA BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Hwihanus, Hwihanus; Ratnawati, Tri; Yuhertiana, Indrawati
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1097

Abstract

This study aims to examine and analyze the relationship between the variability of mu- tuality micro fundamental, macro fundamentals of ownership structure, financial performance, and the value of companies in State-Owned Enterprises listed on the Indonesia Stock Exchange. Re- search population at 20 State-Owned Enterprises listed on Indonesia Stock Exchange. This research method uses purposive sampling with 12 companies in 2010?2015. Data analysis of techniques in this study using Partial Least Square consists of Inner model, Outers model and Weight relation. The test results showed that all hypothesis testing was accepted which showed significant effect with 5% level with t-table 1,960 and rejected macro fundamentals to firm value with t-statistic 0,666262 (H5) and micro fundamentals of company value with t-statistic 1,188469 (H6) and ownership structure on the financial performance of the company with t-statistics 0.953625 (H7).