Garuda - Garba Rujukan Digital

Intention to Do Whistleblowing of Government Internal Supervisory Apparatus at the Inspectorate of Central Java Province Lidiarti, Andina; -, Sukirman
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27967

The purpose of this study is to examine the effects of internal locus of control and organizational commitment in moderating the relationship of professional commitment and anticipatory socialization on the intention of whistleblowing. The population were all Government Internal Supervisory Apparatus (APIP) at the Inspectorates of Central Java as many as 55 employees. The sampling technique used saturation sampling and obtained 49 respondents. The analytical method used is Structural Equation Modeling- Partial Least Square (SEM-PLS) with the SmartPLS 3.0 analysis tool. The results show that professional commitment and anticipatory socialization partially have positive effect on the intention of whistleblowing. Internal locus of control was not able to moderate the effect of professional commitment and anticipatory socialization on the intention of whistleblowing. Organizational commitment was able to strengthen the effect of professional commitment on the intention of whistleblowing. Organizational commitment was not able to moderate the effect of anticipatory socialization on the intention of whistleblowing. The conclusions are professional commitment and anticipatory socialization affect on the intention of whistleblowing and organizational commitment can strengthen the relationship of professional commitment on the intention of whistleblowing.

REDUCING DEFECTIVE OF ROLL M-70 PRODUCT ON CASTING PROCESS -, Sukirman; Primandhika, Enden; B, ,Huda Muhamad; M, Deros B
JURNAL TEKNOLOGI TECHNOSCIENTIA Technoscientia Vol 7 No 1 Agustus 2014
Publisher : Lembaga Penelitian & Pengabdian Kepada Masyarakat (LPPM), IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/technoscientia.v7i1.623

Statistical process control (SPC) is a method of monitoring the production process with the goal of maintaining product quality during the production process. Thus, once the problems (variables)have resulted, the repair process can be immediately identified and carried out.However, in some cases, the application of SPC is not maximized. This was caused by the lack of a systematic procedure that was usedto guide the operator in applying statistical process control. Therefore, this study offers a systematic procedure to guide the operator in applying SPC. Systematic procedure is performed with the literature study and direct observation in manufacturing companies. In order to apply statistical process control, several statistical tools are accommodated according to their needs and objectives. Thus,it results systematic application of SPC procedure which consists of 15 steps and is divided into two concepts.Indicator is applied to determine the systematic procedure to qualify whether the test is applicable and can improve the ability of the process. Definition of applicable is able to guide the operator in applying SPC and stabilize the process. Systematic procedure have undergone testing at the casting factory. Systematic procedures otherwise applicable and may improve the ability of the improved process.

Intention to Do Whistleblowing of Government Internal Supervisory Apparatus at the Inspectorate of Central Java Province Lidiarti, Andina; -, Sukirman
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27967

The purpose of this study is to examine the effects of internal locus of control and organizational commitment in moderating the relationship of professional commitment and anticipatory socialization on the intention of whistleblowing. The population were all Government Internal Supervisory Apparatus (APIP) at the Inspectorates of Central Java as many as 55 employees. The sampling technique used saturation sampling and obtained 49 respondents. The analytical method used is Structural Equation Modeling- Partial Least Square (SEM-PLS) with the SmartPLS 3.0 analysis tool. The results show that professional commitment and anticipatory socialization partially have positive effect on the intention of whistleblowing. Internal locus of control was not able to moderate the effect of professional commitment and anticipatory socialization on the intention of whistleblowing. Organizational commitment was able to strengthen the effect of professional commitment on the intention of whistleblowing. Organizational commitment was not able to moderate the effect of anticipatory socialization on the intention of whistleblowing. The conclusions are professional commitment and anticipatory socialization affect on the intention of whistleblowing and organizational commitment can strengthen the relationship of professional commitment on the intention of whistleblowing.

PENCATATAN TRANSAKSI KEUANGAN BERBASIS TEKNOLOGI BAGI GURU DI ERA REVOLUSI INDUSTRI 4.0 Retnoningrum Hidayah; Sukirman Sukirman; Linda Agustina; Dhini Suryandari; Djoko Sanjoto
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 4 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i2.185

Revolusi industri telah merambah ke seluruh lini kehidupa termasuk pada bidang pendidikan. Oleh karena itu guru dituntut untuk mampu menggunakan teknologi dalam praktik kehidupan sehari-hari di lingkungan sekolah. Namun pada kenyataan, masih terdapat kasu-kasus di lingkungan sekolah terkait pengelolaan keuangan yang tidak tepat. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan para guru dalam hal penggunaan teknologi untuk pengelolaan keuangan di lingkungan sekolah. Adapun sasaran pada pengabdian masyarakat ini adalah guru-guru di SMP Muhammadiyah 3 Kota Semarang. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan pendampingan tentang pencatatan transaksi keuangan dan pengggunaan aplikasi didalam pencatatan transaksi keuangan. Hasil kegiatan program pengabdian ini menunjukkan bahwa para guru i memahami penitngnya pengelolaan keungan berbasis teknologi di era revolusi industry 4.0. Lebih lanjut, adanya peningkatan kemampuan guru dalam pencatatan transaksi keuangan. Untuk selanjutnya, perlu adanya peningkatan kemampuan guru secara berkelanjutan agar mampu menghadapi perubahan zaman.

Leverage Sebagai Pemoderasi Pada Transfer Pricing Yang Dipengaruhi Tax Minimiziation, Bonus Mechanism , dan Tunneling Incentive Mei Dewi Lutfia; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3551

The purpose of this study is to analyze the effect of tax minimization, bonus mechanism, and tunneling incentive on transfer pricing with leverage as a moderating variable. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection uses a purposive side technique. Samples that meet the criteria are 18 companies with 54 units of analysis, there are 8 outlier so that the number of samples is 46 units of analysis. The data analysis technique is Moderated Regression Analysis (MRA) with IBM SPSS Statistics Version 24 software. This study shows a negative effect of tax minimization, a positive effect of tunneling incentive, and no bonus mechanism effect on transfer pricing decisions. Leverage does not moderate the effect of tax minimization and bonus mechanism on transfer pricing decisions and only significantly moderates the effect of tunneling incentives on transfer pricing decisions.

Determinan Fraudulent Financial Statement Dalam Perspektif Fraud Pentagon Theory Bisri Rahayuningsih; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3586

This study aims to test empirically the determinants of fraudulent financial statement in the perspective of Crowe's fraud pentagon theory in companies that implemented ASEAN Corporate Governance Scorecard in Indonesia. The population of this study are the top rank of 50 companies that implement the ASEAN Corporate Governance Scorecard in 2017-2019. Samples were selected using purposive sampling method. Based on criteria imposed on samples, as much as 63 firm-observations were collected. Test of hypotheses were conducted by using logistic regression analysis. The results show that institutional ownership and financial stability have negative effects on fraudulent financial statement. CEO duality has a positive effect on fraudulent financial statement. However, financial target, external pressure, effective audit committee, quality of external auditor, change in auditor, and change in director have no effects on fraudulent financial statement. Overall, the evident suggests that investors should pay more attention to the quality of financial statements to enhance decision making process.

Peran Auditor Internal dalam Implementasi Manajemen Risiko pada Perguruan Tinggi Retnoningrum Hidayah; Sukirman Sukirman; Dhini Suryandari; Rita Rahayu
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Implementation of risk management applies not only to companies but also to universities. However, the implementation of risk management to universities is still limited and still needs improvement. This limitation is due to the absence of special units in universities dealing with risk management issues. This article focuses on the implementation of risk management at Universitas Negeri Semarang by using descriptive analysis. The results show that Internal Control Unit on Unnes has run the IIA (2009) mandate related to its participation in the implementation of risk management system by sticking to independence and objectivity. Furthermore, the implementation of three line of defenses on Universitas Negeri Semarang has not been able to be implemented. This is due to the lack of resources in the field of risk management, as well as limited scope. Therefore, it is expected that the internal control unit able to always increase their role in developing, implementing and evaluating risk management system in universities.

Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Adam Bangkit Arsyada; Sukirman Sukirman; Indah Fajarini Sri Wahyuningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.785

The purpose of this study is to determine the influence of company size, profitability, and investment decisions on the value of the company by presenting the capital structure as a moderation variable. This study used the population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling techniques using Purposive Sampling techniques using the criteria of food and beverage sub-sector manufacturing companies listed consecutively on the Indonesia Stock Exchange from the period from 2017-2019 so that as many as 24 samples of companies with the number of analysis units as many as 72. The method used in this study is regression moderation analysis with interaction tests. Secondary data in the form of financial statements used in this study. The IBM SPSS Statistics 21 application is used as an analysis tool. Results from research show that the size of the company, and profitability have a significant effect on the value of the company. Investment decisions have no significant effect on the value of the company. The capital structure is also unable to moderate significantly the influence of the size of the company on the value of the company. But the capital structure can significantly moderate profitability and investment decisions to the value of the company. Suggestions for researchers can further increase or replace the sample of companies in other sectors. In addition, it can also add other variables that can affect the value of the company, so it is expected that research into the value of the company continues to grow.

Pengembangan Alat Praktikum Konduktivitas Termal Zat Cair pada Geometri Silinder Berbasis Sensor Suhu Sabana Asmi; Sukirman Sukirman; Supriyadi Supriyadi; Sulhadi Sulhadi
WaPFi (Wahana Pendidikan Fisika) Vol 6, No 1 (2021): WaPFi (Wahana Pendidikan Fisika) Februari 2021
Publisher : Universitas Pendidikan Indonesia (UPI)

Praktikum untuk menentukan nilai konduktivitas termal zat cair pada geometri silinder masih jarang dilakukan. Tujuan penelitian ini yaitu merancang alat praktikum konduktivitas termal zat cair pada geometri silinder berbasis sensor suhu. Alat praktikum yang dirancang terdiri dari (1) tabung isolator berbentuk silinder, (2) elemen pemanas berbentuk silinder, (3) sumber tegangan AC, (4) sensor suhu digital, dan (5) material cair yang akan diukur nilai konduktivitas termalnya. Data profil distribusi temperatur yang diperoleh kemudian digunakan untuk menghitung nilai konduktivitas termal zat cair. Adapun nilai konduktivitas termal air pada suhu ruang 31°C diukur menggunakan alat praktikum yang dikembangkan yaitu 0.60 Wm-1K-1. Berdasarkan hasil penelitian, dapat disimpulkan bahwa alat praktikum konduktivitas termal zat cair pada geometri silinder yang dikembangkan tidak dapat secara langsung mengukur nilai konduktivitas termal zat cair. Namun, alat praktikum yang dikembangkan dapat mengukur secara langsung profil distribusi temperatur zat cair pada geometri silinder. Kata kunci : geometri silinder, konduktivitas termal, praktikum, sensor suhu, zat cair ABSTRACT Practicum to determine the value of thermal conductivity of liquid in cylinder geometry is still rarely done. The purpose of this research is to design a liquid thermal conductivity practicum instrument on a temperature sensor-based cylinder geometry. The practicum instrument that is designed consists of (1) a cylindrical insulator tube, (2) a cylindrical heating element, (3) an AC voltage source, (4) a digital temperature sensor, and (5) a liquid material for which the thermal conductivity value will be measured. The temperature distribution profile data obtained are then used to calculate the value of the thermal conductivity of the liquid. The value of the thermal conductivity of water at room temperature of 31°C was measured using the developed practicum instrument is 0.60 Wm-1K-1. Based on the research results, it can be concluded that the liquid thermal conductivity practicum instrument in the cylinder geometry that was developed cannot directly measure the value of the thermal conductivity of the liquid. However, the developed practicum instrument can directly measure the temperature distribution profile of the liquid in the cylinder geometry. Kata kunci : cylinder geometry, liquid, practicum, temperature sensor, thermal conductivity

Analisis Pengaruh Kinerja Lingkungan terhadap Kinerja Industri Kecil -, Sukirman
JDM (Jurnal Dinamika Manajemen) Vol 3, No 1 (2012): March 2012
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v3i1.2455

Tujuan penelitian adalah mengidentifikasi, menganalisis praktik pengelolaan lingkungan pada sentra industri kecil dibandingkan best practices dalam upaya meningkatkan kinerja lingkungan di Kabupaten Pati. Kajian difokuskan pada pengelolaan lingkungan secara efektif dengan melibatkan variabel inisiatif lingkungan, keterlibatan karyawan, dan integrasi dengan supplier. Populasinya adalah seluruh perusahaan Industri Kecil di Kabupaten Pati. Sampel berjumlah 97 perusahaan. Teknik sampling menggunakan kluster sampling, dengan sampel pada sentra industri kecil di Kabupaten Pati.Â Analisis menggunakan analisis deskriptif dan analisis komparatif. Hasil penelitian menunjukkan praktik pengelolaan lingkungan pada sentra industri kecil di Kabupaten Pati belum dilaksanakan secara optimal. Sementara itu, variabel integrasi supplier berpengaruh langsung terhadap kinerja perusahaan.The purpose of this study is to identify and to analyze an environmental management practice which is compared to the best practices in order to improve environmental performance in the industrial centers in Pati District. This study focuses on managing the environment effectively by involving environmental initiative variables, employee involvement, and integration of suppliers. Population in this study was all small industrial enterprises in Pati regency which has 97 companies as data samples. Data were collected by using cluster sampling techniques, and samples were taken from small industrial centers in the District of Pati. Data were analyzed by using descriptive and comparative methods. Results of this study showed that environmental management practices in small industrial centers had not been implemented optimally. Meanwhile, supplier integration variables influenced directly toward corporate performance.

Title

Found 20 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 20 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 20 Documents
Search