Imam Subhan - Academia.edu (original) (raw)
Papers by Imam Subhan
NGABDIMAS: UNIRA, Apr 21, 2021
bentuk plagiarisme dan penyalahgunaan hak kekayaan intelektual akibat diterbitkannya paper pengab... more bentuk plagiarisme dan penyalahgunaan hak kekayaan intelektual akibat diterbitkannya paper pengabdian masyarakat ini sepenuhnya menjadi tanggung jawab penulis.
The historical implementation of cost will result in the value of fixed assets presented in the b... more The historical implementation of cost will result in the value of fixed assets presented in the balance sheet does not reflect actual value due to a decline in real value due to a decline in the value of the rupiah against foreign currencies. In dealing with it, the company can apply policy on revaluation of fixed assets. This study aims to determine the accounting treatment of revaluation of fixed assets and its impact on the financial statements at PKP-RI Pamekasan district. This study use quantitative data in the form of financial statements consisting of balance sheet in 2014-2015 obtained from PKP-RI Pamekasan district. The analytical model used by categorizing and combining data on accounting treatment of revaluation of fixed assets (and analyzing the impact to financial statements). The result of the research shows that asset revaluation influence to financial report of PKP-RI of Pamekasan Regency that is on balance sheet, on the remaining asset, business asset increases beca...
The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the nu... more The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan. Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 <0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth...
Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, kompetensi tehnis, ... more Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh auditor Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Model analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda, analisis ini didasarkan pada data dari 98 responden yang penelitiannya melalui kuesioner. Hasil penelitian menunjukkan latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik secara simultan berpengaruh signifikan terhadap kualitas hasil ...
The purpose of this reseach was to know the effect of profit sharing, general allocation fund and... more The purpose of this reseach was to know the effect of profit sharing, general allocation fund and special allocation fund to tax effort in the district in madura. Independence variable in this reseach were profit sharing, general allocation fund and special allocation fund. Dependent variable of this reseach was tax effort. The data of this research is quantitative data in the form of financial statements of Regional Government and Gross Regional Domestic Product of 2010 until 2014. While the analytical model used to test the hypothesis is multiple linear regression is based on the financial statements of Regional Government and Regional Gross Regional Domestic Product until 2014. The results show that the profit-sharing fund, general allocation fund and allocation fund partially does not affect the tax effort. Simultaneously for revenue sharing, general allocation funds and allocation funds Partially no effect on tax effort. Key Word : Profit Sharing, General Allocation Fund , Spec...
ABSTRAK Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangk... more ABSTRAK Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangkan usaha mikro, kecil dan menengah (UMKM). Target khususnya yaitu untuk memberikan informasi mengenai praktik akuntansi dan pengambilan keputusan oleh pelaku usaha UMKM. Data dalam penelitian ini merupakan data primer yang diperoleh observasi langsung dari penyebaran kuesioner kepada seluruh perusahaan UMKM di Kabupaten Pamekasan. Teknik pengumpulan datanya yaitu dengan memberikan beberapa pertanyaan kepada reponden, sehingga diketahui peran akuntansi berdasarkan laporan keuangan ETAP dalam pemberdayaan UMKM. Hasil analisis menunjukkan bahwa berdasarkan responden UMKM tersebut peran akuntansi berdasarkan SAK ETAP sangat membantu perusahaan UMKM untuk semakin berkembang. Dengan adanya laporan keuangan pada UMKM dapat meningkatkan penjualan per tahunnya dan dapat mengembangkan usaha dengan menambah modal dari kreditur. Tetapi dari 22 sampel yang diambil, lebih dari 50% perusahaan UMKM belu...
Jurnal Profita
This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach... more This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach. Risk profiles, good corporate governance, earnings, and capital are used as variables in assessing bank performance. This research uses quantitative descriptive research. The data source in this study is secondary data, while the sample used is saturated because the entire population is sampled, namely Bank Rakyat Indonesia and Bank Negara Indonesia. Based on the results of the study there is a fairly healthy predicate of the Loan to Deposit Ratio, while the ratio of Non
International Journal of Economics and Financial Issues
This study discusses about good corporate governance implementation which in this study includes ... more This study discusses about good corporate governance implementation which in this study includes managerial ownership, institutional ownership, and audit committee which rated as capable to improve the images on banking which were bad, protect the stakeholder interest, and increasing the obedience to applicable laws and regulation and also general etiquette in banking industry in imaging banking system that is through company financial performance. The population of this study is all conventional and Islamic banking listed in Indonesia Stock Market throughout 2016-2018, sample that is used are 42 companies which have published their financial report from 2016 to 2018 continuously. The study result shows the managerial ownership variable has 0.02 significant effect towards financial performance, institutional ownership variable has 0.049 significant value towards financial performance, audit committee variable has 0.031 significant value towards financial performance. Meanwhile, they are simultaneously having 0.031 significant value towards financial performance.
Aktiva: Jurnal Akuntansi dan Investasi
The Faculty of Economics is one of the faculties at Madura University that has an investment gall... more The Faculty of Economics is one of the faculties at Madura University that has an investment gallery. through this galerry, it will be a medium for Madura University student to invest shares in the capital market. the purpose of this study is to determine the effect of capital market education, minimal investment capitak, and return on student interest in investing in stocks. This type of research is quantitative associative. the data used are primary data obtained through the distribution of questionnaires to 275 respondent, namely 183 students of management study programs and 92 students of accounting study programs at the Faculty of Economics, University of Madura. the sampling method used by researches in each study program was proportionate stratified random sampling. The results of this study indicate that capital market education, minimal invesment capital and returns partially hhave a siginificant effect on students’ interest in investing in stocks.
NGABDIMAS: UNIRA, Apr 21, 2021
bentuk plagiarisme dan penyalahgunaan hak kekayaan intelektual akibat diterbitkannya paper pengab... more bentuk plagiarisme dan penyalahgunaan hak kekayaan intelektual akibat diterbitkannya paper pengabdian masyarakat ini sepenuhnya menjadi tanggung jawab penulis.
The historical implementation of cost will result in the value of fixed assets presented in the b... more The historical implementation of cost will result in the value of fixed assets presented in the balance sheet does not reflect actual value due to a decline in real value due to a decline in the value of the rupiah against foreign currencies. In dealing with it, the company can apply policy on revaluation of fixed assets. This study aims to determine the accounting treatment of revaluation of fixed assets and its impact on the financial statements at PKP-RI Pamekasan district. This study use quantitative data in the form of financial statements consisting of balance sheet in 2014-2015 obtained from PKP-RI Pamekasan district. The analytical model used by categorizing and combining data on accounting treatment of revaluation of fixed assets (and analyzing the impact to financial statements). The result of the research shows that asset revaluation influence to financial report of PKP-RI of Pamekasan Regency that is on balance sheet, on the remaining asset, business asset increases beca...
The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the nu... more The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan. Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 <0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth...
Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, kompetensi tehnis, ... more Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh auditor Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Model analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda, analisis ini didasarkan pada data dari 98 responden yang penelitiannya melalui kuesioner. Hasil penelitian menunjukkan latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik secara simultan berpengaruh signifikan terhadap kualitas hasil ...
The purpose of this reseach was to know the effect of profit sharing, general allocation fund and... more The purpose of this reseach was to know the effect of profit sharing, general allocation fund and special allocation fund to tax effort in the district in madura. Independence variable in this reseach were profit sharing, general allocation fund and special allocation fund. Dependent variable of this reseach was tax effort. The data of this research is quantitative data in the form of financial statements of Regional Government and Gross Regional Domestic Product of 2010 until 2014. While the analytical model used to test the hypothesis is multiple linear regression is based on the financial statements of Regional Government and Regional Gross Regional Domestic Product until 2014. The results show that the profit-sharing fund, general allocation fund and allocation fund partially does not affect the tax effort. Simultaneously for revenue sharing, general allocation funds and allocation funds Partially no effect on tax effort. Key Word : Profit Sharing, General Allocation Fund , Spec...
ABSTRAK Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangk... more ABSTRAK Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangkan usaha mikro, kecil dan menengah (UMKM). Target khususnya yaitu untuk memberikan informasi mengenai praktik akuntansi dan pengambilan keputusan oleh pelaku usaha UMKM. Data dalam penelitian ini merupakan data primer yang diperoleh observasi langsung dari penyebaran kuesioner kepada seluruh perusahaan UMKM di Kabupaten Pamekasan. Teknik pengumpulan datanya yaitu dengan memberikan beberapa pertanyaan kepada reponden, sehingga diketahui peran akuntansi berdasarkan laporan keuangan ETAP dalam pemberdayaan UMKM. Hasil analisis menunjukkan bahwa berdasarkan responden UMKM tersebut peran akuntansi berdasarkan SAK ETAP sangat membantu perusahaan UMKM untuk semakin berkembang. Dengan adanya laporan keuangan pada UMKM dapat meningkatkan penjualan per tahunnya dan dapat mengembangkan usaha dengan menambah modal dari kreditur. Tetapi dari 22 sampel yang diambil, lebih dari 50% perusahaan UMKM belu...
Jurnal Profita
This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach... more This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach. Risk profiles, good corporate governance, earnings, and capital are used as variables in assessing bank performance. This research uses quantitative descriptive research. The data source in this study is secondary data, while the sample used is saturated because the entire population is sampled, namely Bank Rakyat Indonesia and Bank Negara Indonesia. Based on the results of the study there is a fairly healthy predicate of the Loan to Deposit Ratio, while the ratio of Non
International Journal of Economics and Financial Issues
This study discusses about good corporate governance implementation which in this study includes ... more This study discusses about good corporate governance implementation which in this study includes managerial ownership, institutional ownership, and audit committee which rated as capable to improve the images on banking which were bad, protect the stakeholder interest, and increasing the obedience to applicable laws and regulation and also general etiquette in banking industry in imaging banking system that is through company financial performance. The population of this study is all conventional and Islamic banking listed in Indonesia Stock Market throughout 2016-2018, sample that is used are 42 companies which have published their financial report from 2016 to 2018 continuously. The study result shows the managerial ownership variable has 0.02 significant effect towards financial performance, institutional ownership variable has 0.049 significant value towards financial performance, audit committee variable has 0.031 significant value towards financial performance. Meanwhile, they are simultaneously having 0.031 significant value towards financial performance.
Aktiva: Jurnal Akuntansi dan Investasi
The Faculty of Economics is one of the faculties at Madura University that has an investment gall... more The Faculty of Economics is one of the faculties at Madura University that has an investment gallery. through this galerry, it will be a medium for Madura University student to invest shares in the capital market. the purpose of this study is to determine the effect of capital market education, minimal investment capitak, and return on student interest in investing in stocks. This type of research is quantitative associative. the data used are primary data obtained through the distribution of questionnaires to 275 respondent, namely 183 students of management study programs and 92 students of accounting study programs at the Faculty of Economics, University of Madura. the sampling method used by researches in each study program was proportionate stratified random sampling. The results of this study indicate that capital market education, minimal invesment capital and returns partially hhave a siginificant effect on students’ interest in investing in stocks.