Papers by Jumirin Asyikin
Journal of economics, finance and management studies, Apr 20, 2024
Timeliness of financial reporting is an important factor in presenting relevant information. Time... more Timeliness of financial reporting is an important factor in presenting relevant information. Timeliness in relevant information characteristics has predictive value for measuring transparency and quality of financial reporting. The time span between a company's financial reporting and the date when the financial information is submitted is related to the quality of the information reported. Financial reports must be immediately reported to interested parties, both internal and external, as a reliable source of information that can be used as a source of consideration for decision making. Therefore, financial reports must be submitted in a timely manner so that the information contained in them does not lose its relevance. Financial reports are an implementation of company accountability to various parties who have an interest in these financial reports. A company's financial reports will be beneficial if they are delivered accurately and on time to its users for decision making. This reflects the importance of timeliness in presenting financial reports (Timeliness Financial Reporting) to the public. The need for timeliness of financial reporting has been clearly stated in the basic framework for preparing the presentation of financial reports. It has been clearly stated in the basic framework for preparing the presentation of financial reports that timeliness is one of the qualitative characteristics that must be met, so that the financial reports presented are relevant for decision making. The accounting profession also recognizes the need for timely submission of financial reports. This is shown in the work of accountants who always try to deliver financial reports on time. Every publicly traded company that has been registered on the Indonesia Stock Exchange is obliged to publish periodic financial reports which are prepared based on financial accounting standards and have been audited by a public accountant. Regulations regarding the timeliness of publication of financial reports are regulated by the Financial Services Authority (OJK). Submission of financial reports for public companies is regulated in regulations issued by the OJK, namely regulation No.29/PJOK.04/2016 concerning the submission of annual reports for issuers and companies. This regulation states that public companies whose registration statements have become obligated to submit an annual report to the OJK no later than the end of the 4th month after the financial year ends. Delays in financial reporting that still occur can be calculated from the publication date recorded on the IDX. This delay in financial reporting can affect the information. published, so that it will affect the uncertainty of decisions based on information that is no longer relevant.
Ekuitas, Sep 17, 2018
UU Number 22 and 25, 1999 about local government and financial balancing between central and loca... more UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager's performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made. This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research. Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).
Jurnal Manajemen dan Akuntansi, Mar 2, 2017
This research aims to examine empirically the influence of the independent commissioners, institu... more This research aims to examine empirically the influence of the independent commissioners, institusional ownership and managerial ownership to the earning quality of the company. The population in this research is the trading company registered the period 2009-2013 and follow the rating in corporate governance perception index period 2009-2013. The sample in this study were taken by using a Purposive Sampling technique for the sample obtained as many as 6 companies. The analysis is done using multiple linier regression, with t test on 5% level of significant. The result of this research show that partialy, good corporate governance was not significant to the return on equity and Tobin's Q but independent good corporate governance is significant to the return on investment. 18.6% variation from the return on equity change can be explained by the good corporate governance. Meanwhile, the remainder 81.4% explained by other variation or factors which not include in regression model. 36.3% variation from the return on investment change can be explained by the good corporate governace. Meanwhile, the remainder 63.7% explained by other variation or factors which not include in regression model. 2.8% variation from the Tobin's Q change can be explained by the good corporate governance. Meanwhile, the remainder 97,2% explained by other variation or factors which not include in regression model.
Braille is a form of written language for visually impaired people, in which characters are repre... more Braille is a form of written language for visually impaired people, in which characters are represented by patterns of raised dots that are felt with the fingertips. The discerning person can not usually read Braille information without training. Therefore, many parents have difficulty in educating their blind children. Next, teachers that are engaged in special education have to depend on Braille translator when marking Braille papers or assignments. Therefore, this system proposed are aiming to help the people who have zero knowledge in Braille code to learn the code. This system will also have better prospects for application, shorten the time taken to translate and provide assistance to the beginners in learning Braille characters.
Asian Journal of Economics, Business and Accounting
This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the e... more This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, and public accounting firm reputation on audit delay. The data collection*employed purposive sampling technique which was carried out at manufacturing companies on the Indonesia Stock Exchange in*2018 to 2020. Thus obtaining 89 manufacturing companies as samples. Moreover, in analyzing the data, Moderated Regression Analysis (MRA) with an interaction test approach was used. Furthermore, the results of the study showed that audit risk weakened the effect of firm size on audit delay. Meanwhile, audit risk did not moderate the effect of auditor switching and public accounting firm reputation on audit delay.
熱間圧縮中の粉末冶金Ti 22Al 25Nb合金の微細構造進化と動的再結晶挙動【Powered by NICT】
Materials Characterization, 2017
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat
Kegiatan pengabdian ini dilaksanakan untuk mengedukasi dalam bentuk pelatihan kepada usaha kecil ... more Kegiatan pengabdian ini dilaksanakan untuk mengedukasi dalam bentuk pelatihan kepada usaha kecil Pengrajin Sasirangan yang ada di Desa Limpasu Kecamatan Limpasu Kabaputen Hulu Sungai Tengah, Kalimantan Selatan. Kegiatan ini bertujuan untuk memberikan pengetahuan kepada peserta sehingga memudahkan mereka untuk memahami kebutuhan dan keinginan konsumen. Adapun tujuan umum yang dicapai adalah peningkatan pengetahuan dan pemahaman akan marketing mix yang dapat dikembangkan dan mampu melayani konsumen melalui proses manajemen marketing yang baik. Selama kegiatan pengabdian berlangsung, pelaku usaha kecil pengrajin sasirangan menunjukkan antusiasmi dalam mengembangkan bisnis kerajian tangan yang telah mereka praktekkan. Selain itu, mereka mendapatkan pemahaman akan proses marketing mix dan bagaimana memuaskan konsumen dengan memenuhi kebutuhan dan keinginan mereka.
Analysis of effects of Earnings Management on Corporate Social Responsibility Disclosures and role of Audit Quality on the IDX
International Journal of Research in Social Science and Humanities
This study aims to examine and analyze empirically the effect of earnings management on Corporate... more This study aims to examine and analyze empirically the effect of earnings management on Corporate Social Responsibility disclosure and the role of audit quality as proxied by the size of the accounting firm and auditor industry specialization in moderating the relations between earnings management and CSR disclosure. This study uses secondary data with samples of 69 manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange from 2017 to 2019 which were obtained using purposive sampling method. The independent variable in this study is earnings management with Discretionary Accruals as proxy which measured using Modified Jones Model. While the dependent variable in this study is the disclosure of Corporate Social Responsibility, which is proxied by CSR disclosure index (CSRI) measured based on indicators of GRI-G4 disclosure. The moderating variable in this study, there is audit quality as proxied by the size of the accounting firm and a...
Pengaruh Kinerja Keuangan Terhadap Financial Distress Melalui Efisiensi Dan Risiko (Studi Empiris Pada Bank Umum Syariah DI Indonesia)
JURNAL ILMIAH BISNIS dan KEUANGAN, Jan 13, 2021
This study aims to empirically test the functional supervision, public accountability, transparen... more This study aims to empirically test the functional supervision, public accountability, transparency and improvement of public services that affect the dependent variable of local government performance at the PUPR Office of Batola Regency, either partially or simultaneously. The design in this study is a quantitative comparative causal research. The population in this study were all employees at the PUPR Office of Batola Regency using purposive sampling method. Data collection techniques used through questionnaires. Testing the research hypothesis using multiple regression analysis. The results of this study indicate that partially functional supervision has a positive and significant effect on local government performance. For public accountability does not affect the performance of local governments with a negative direction of influence. Transparency also has no effect on local government performance and has a positive direction of influence. And to improve public services has a positive and significant effect on the performance of local governments.
EKUITAS (Jurnal Ekonomi dan Keuangan), 2007
UU Number 22 and 25, 1999 about local government and financial balancing between central and loca... more UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made.This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this res...
Pentingnya Pemetaan Potensi Desa Sebagai Modal BUMDes dalam Upaya Meningkatkan Perkekomomian Desa Sumber Makmur Kecamatan Takisung
Jurnal Pengabdian Aceh, Sep 5, 2021
This study analysis financial performance, capital ratio (CAR)profitability ratio (ROA, ROE), liq... more This study analysis financial performance, capital ratio (CAR)profitability ratio (ROA, ROE), liquidity ratio (FDR), and and Financial Distress efficiency ratio (NOM and BOPO) influencing Islamic financial bank distress in Indonesia. Data were obtained from 13 Sharia public banks or 65 research samples registered on the Indonesia Stock Exchange in 2013-2017 (5 periods). With statistical test tools using descriptive analysts and logistic regression analysts (logistic regression). The results of the analysis show that CAR has a negative and significant effect on financial distress. ROA has a negative and significant effect on financial distress. ROE has a negative and significant effect on financial distress. FDR has a positive and significant effect on financial distress. NOM has a negative and significant effect on financial distress. BOPO has a positive and significant effect on financial distress. The results of the study are expected to be able to contribute to Islamic bank actor...
Quick Response Code Abstract: This research aims to analyze the effect of profitability, leverage... more Quick Response Code Abstract: This research aims to analyze the effect of profitability, leverage and size of the company on tax avoidance through earnings management practices in manufacturing companies going public in Indonesia. Profitability indicators are measured by comparing operating income with total company assets. Leverage is measured by comparing total debt with total assets. Company size is measured using the natural logarithm of total assets. Tax avoidance is measured using the Cash Effective Tax Rate. Earnings management practices are measured using the discretionary accruals. The population is all manufacturing companies that went public in Indonesia. Samples were selected using the purposive sampling method. Path analysis is used to test the hypothesis of the direct effect of profitability, leverage and firm size on earnings management practices and tax avoidance. As well as examining the indirect effect of profitability, leverage and company size on tax avoidance th...
This research aims to examine empirically the influence of the independent commissioners, institu... more This research aims to examine empirically the influence of the independent commissioners, institusional ownership and managerial ownership to the earning quality of the company. The population in this research is the trading company registered the period 2009-2013 and follow the rating in corporate governance perception index period 2009-2013 . The sample in this study were taken by using a Purposive Sampling technique for the sample obtained as many as 6 companies. The analysis is done using multiple linier regression, with t test on 5% level of significant. The result of this research show that partialy, good corporate governance was not significant to the return on equity and Tobin’s Q but independent good corporate governance is significant to the return on investment. 18.6% variation from the return on equity change can be explained by the good corporate governance. Meanwhile, the remainder 81.4% explained by other variation or factors which not include in regression model. 36....
Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
This study aims to empirically examine the effect of tax awareness, understanding tax regulations... more This study aims to empirically examine the effect of tax awareness, understanding tax regulations and understanding of accounting for taxpayer tax compliance of trading business entities in Banjarmasin. The analysis was conducted on the answers of 57 respondents to the research instrument submitted to business owners or taxpayers of trading business entities registered at the Primary KPP. The results of this study are expected to give thought to the tax authorities regarding factors that influence the taxpayer's compliance with trading business entities in fulfilling tax obligations. Also provides information on the importance of fulfilling tax obligations in accordance with the provisions of the legislation to trade business taxpayers. The hypothesis testing of this research was carried out by multiple linear regression analysis. The results showed that the simultaneous involvement of the users in the consciousness of taxation, understanding of the regulations and taxpayer understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading. The results showed that partial involvement of the users in the consciousness of taxation, and understanding of the regulations has no significant effect on the fulfillment of tax compliance taxpayer of business trading. Taxpayers understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading
The goal of this research is to find and analyze the financial difference between Indonesian Gove... more The goal of this research is to find and analyze the financial difference between Indonesian Government Pharmacy (BUMN) and Private Pharmacy in Bursa Efek Indonesia. The research data are secondary data in the form of financial report (Neraca dan laporan Laba-Rugi perusahaan Farmasi Swasta di Bursa Efek Indonesia periode 2005-2009.)n Sample in this research are nine companies that consists of two government companies and seven private companies. The analysis method is Independent Sample Test. According to differences test using independent sample test implies that the variables;n gross profit margin (GPM), operating profit margin (OPM), net profit margin (NPM), return on asset (ROA), return on investment, return on equity (ROE), and earnings per share (EPS) are considered as variables with valuable contribution to differentiate financial advancement between BUMN and Bursa Efek Indonesia.n That is because each variable results probability value (2-tail significant) lower than a = 0,0...
Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di Kota Banjarmasin
The following research was conducted to gain an overview of the application of accounting systems... more The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of...
Persepsi kepala instansi pemerintah terhadap otonomi daerah dan akuntabilitas kinerja
International Journal of Advances in Scientific Research and Engineering
This study aimed to analyze the influence of financial performance (ROA, ROE, FDR and BOPO) again... more This study aimed to analyze the influence of financial performance (ROA, ROE, FDR and BOPO) against risk; analyze the influence of financial performance (ROA, ROE, FDR and BOPO) and the Risk to Financial Distress, and to analyze the influence of financial performance (ROA, ROE, FDR and BOPO) of the Financial Distress through Risk Probability. Mechanical analysis using Partial Least Square (PLS). The analysis showed that the effect on the financial performance of risk, which means that the poor financial performance can increase the risk. Financial distress is affected by financial performance risk. Risk mediating influence the financial performance of the stock price. Better financial performance reflects the performance of a particular period can reduce financial distress.
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Papers by Jumirin Asyikin