Eris Tri Kurniawati, Eris Tri
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Published : 9 Documents
Articles

Found 9 Documents
Search

PERSEPSI WAJIB PAJAK MENGENAI E-FILING DAN PENGARUHNYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN PAJAK Gunawan, Teddy; Suprapti, Eny; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v4i2.4947

Abstract

This research is aimed to examine the effect of taxpayer?s perception toward e-Filing system ofindividual taxpayer?s compliance in tax reporting. This research is associative research. Intaxpayer?s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported.Keywords: E-Filing System, Compliance In Tax Reporting, Taxpayer?s Perception
PENGARUH GENDER, INTELLIGENT QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ) DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR Suprihatin, Maylani; Wahyuni, Endang Dwi; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v6i2.01

Abstract

The purpose of this study is to examine the effect of gender, intelligent quotient, emotionalquotient and spiritual quotient on the judgment of the auditor?s opinion. Therefore, researcheruses a quantitative methods with SPSS as an analytical tool in this study. The results showthat men and women do not have a significant difference based on psychological aspects that saywomen have a tendency to be more efficient and more thorough in decision making. On the otherhand, The higher of intellectual and emotional intelligence then giving the auditor?s opinion willalso increase well. Another finding is the higher of spiritual intelligence the more he can survivein the face of difficulties during performing his duties so that it will affect the conclusions of theexamination set forth in the opinion of auditorsKe y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, SpiritualQuotient.
PERILAKU NASABAH DALAM BERTRANSAKSI DENGAN BANK SYARIAH DI KOTA MALANG Wijayanti, Anita; Kurniawati, Eris Tri
Intermediasi Vol 5, No 1 (2009)
Publisher : D III Keuangan dan Perbankan

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

Abstract

 In this current year, Islamic commercial banking industries have grown rapidly. They are involved in a tight competition. The competition is not only happened between Islamic commercial banking companies but also with conventional banking companies. The reasons of customers to do a transaction with Islamic commercial banking companies are needed to be understood by either practitioners or scholars. The research aim is to investigate the variables which affect consumer?s behavior in terms of doing transactions in Islamic commercial banking companies in Malang. Theory of planned behavior is used in this research as a basic frame work for analyzing those variables.The population of this research is all of Islamic commercial banking companies which are located in Malang. Sample is collected by using probability sampling method. In terms of answering the research question, multiple regressions are used. F-test and t-test are used in order to test the hypotheses.The result of this research shows that the three independent variables (attitude towards behaviour, subjective norms, and perceived control behaviour) has a significant influence either as partial or simultaneous goes together with the variable of the consumer?s behavior in terms of doing transactions in Islamic commercial banking companies in Malang. The most significant variable from the three independent variables is attitude towards behaviour (68,1%).Keywords: transaction, Theory of Planned Behavior, Islamic banking
INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN Pramesthi, Rr. Dyah Fadliela; Suprapti, Eny; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (859.981 KB) | DOI: 10.22219/jrak.v9i3.8866

Abstract

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7. The result of this research shows that income shifting which is proxied by multinational and transfer pricing have positive influence to tax haven country utilization but income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization. 
ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG Pertiwi, Rita Anggun; Kholmi, Masiyah; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.398 KB) | DOI: 10.22219/jrak.v5i2.5151

Abstract

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.Keywords: PSAK 109, zakat fund accounting
IBM KRIPIK TEMPE Kurniawati, Eris Tri
Studi Kasus Inovasi Ekonomi Vol 1, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i1.4452

Abstract

ZTempeh chip is one of the specialties that are veryattached to each person who visited Malang city. As oneof the culinary icon, chips tempeh has a promisingmarket developed to provide an adequate income forMalang city residents, especially for home industry.Sanan is a sub-districts where there are many small -scale tempeh chip producer, and because there are manyother similar businesses tempeh chips sited in the samelocation then known as the center tempeh chips inMalang. On the basis of these considerations we try toprovide guidance and assistance to owner of tempehchips home industry in order to develop a sustainableand consistent growth in future time. In theimplementation we chose ?Agista? tempeh chipsproducer as partner in this community service activities.Its business has been running since 2008 with tempehchips as a core product which divided into severalflavors besides that, it also has another chip products butnot too dominant in marketing. Things that we want todevelop from this tempeh chip producer is provideassistance in the management of financial records ,thedevelopment of managerial and also help them toprovide additional loan capital to develop the business ,which has been running.
PENGARUH DEBT DEFAULT , FIRM SIZE , DAN PRIOR OPINION TERHADAP PENERIMAAN OPINI GOING CONCERN Sandi, Lukyanto Dwi; Prasetyo, Adi; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.672 KB) | DOI: 10.22219/jrak.v4i1.4930

Abstract

The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are secondary data and Indonesia StockExchange. Technique of taking data is done with documentation. The result of this research isDebt Default have positive effect to the acceptance of going concern opinion, firm size does nothave an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.Keywords: debt default, firm size, prior opinion, going concern opinion
ANALISIS PENGARUH TRANSAKSI GADAI EMAS TERHADAP TINGKAT KEUNTUNGAN BANK SYARIAH Kurniawati, Eris Tri
Journal of Innovation in Business and Economics Vol 4, No 1 (2013)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.657 KB) | DOI: 10.22219/jibe.v4i1.2244

Abstract

The basis of this study was to provide a comprehensible description of the gold pawn transaction implemented in sharia banks and would like to identify the effect of the gold pawn transactions toward bank profits. Accordingly, this research applied statistical test instrument, specifically multiple linear regressions and the results revealed that sharia (Rahn) pawn transaction revenue has a positive effect on net income in which the contribution of independent variables on the dependent variable indicated its R2 (R-squared)value by 21.08%. Since the independent variable was not the major product which affected the bank's net income, other 78.92% of net profit variable would be clarified by other variables which were not discussed in this study
PENERAPAN AUDIT BASED RISK PADA PIUTANG MURABAHAH (STUDI PADA BANK MUAMALAT MALANG) Palupi, Dimas Mahardika; Kurniawati, Eris Tri
Jurnal Akademi Akuntansi Vol 1, No 1 (2018): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.138 KB) | DOI: 10.1234/jaa.v1i1.6946

Abstract

This study aims to analyze the implementation of audit-based risk on murabahah receivables in accordance with Indonesian bank regulations at Bank Muamalat Malang. The type of this research is descriptive qualitative with the technique used is an interview, observation, and documentation. Researchers used six risk control elements in accordance with control objectives. The result of the analysis at Bank Muamalat Malang shows that risk control is quite good. the implementation of effective risk management is good enough. The scope of risk management performed by the Bank is good enough. The risk rating for prioritizing the mitigation is also good. Practice with the principles of sharia and not contrary to the MUI fatwa is good. Implementation of risk management in Syariah business unit does not exist because in Bank Muamalat Malang there is no unit of sharia business. The rules of delivery on a quarterly basis to BI have also been disputed.