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Subagyo .
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Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Social Sciences

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Manajemen Laba Sebagai Respon Atas Perubahan Tarif Pajak Penghasilan Badan di Indonesia Subagyo .
Jurnal Akuntansi vol. 11 no. 2 November 2011
Publisher : Jurnal Akuntansi

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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Sektor Perbankan Subagyo .; Sarah Harazaki Lahagu
Jurnal Akuntansi vol. 13 no. 1 April 2013
Publisher : Jurnal Akuntansi

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Mengetahui Dan Menghapus Data Dobel Dengan Microsoft Excel Subagyo .
Jurnal Pustakawan Indonesia Vol. 11 No. 2 (2011): Jurnal Pustakawan Indonesia
Publisher : Perpustakaan IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2120.225 KB) | DOI: 10.29244/jpi.11.2.%p

Abstract

Sering kita menjumpai kondisi data dobel dari berbagai rekaman bibliografisbaik dalam bentuk basisdata maupun dalam “sheet” suatu program aplikasi.Elemen bibliografis atau isian ruas dari basisdata kemungkinan ada tekspengontrolannya seperti authority file, pick dan lain-lain. Dengan demikian datadobel dapat dicegah atau dihindari dalam rekamannya. Pada basisdata, datatertentu seperti SQL, biasanya data dobel akan ditolak atau ada pemberitahuanbahwa data sudah ada. Bagi basisdata yang tidak ada kendali terhadap isian ruasyang sama, maka input data akan sulit mengetahui masalah dobel data.
Pengaruh Functionality Terhadap Kesuksesan Produk Fitri Trapsilawati; Subagyo .
Forum Teknik Vol 33, No 2 (2010)
Publisher : Faculty of Engineering, Universitas Gadjah Mada

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AbstractThis study was done for analyzing relation between product functionality and success of a product. Product functionality data of 58 different products were used in this study. The data of products were taken from different types of industry, i.e.: automotive, telecommunication, electronic and service. The result showed that the relation between product functionality andsuccess of a product tends to form “must-be” type of Kano diagram. Therefore, in designing a product, producers should not add more “value” in functionality.Keywords: functionality, Kano diagram, success of a product.
Mengetahui Dan Menghapus Data Dobel Dengan Microsoft Excel Subagyo .
Jurnal Pustakawan Indonesia Vol. 11 No. 2 (2011): Jurnal Pustakawan Indonesia
Publisher : Perpustakaan IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2120.225 KB) | DOI: 10.29244/jpi.11.2.%p

Abstract

Sering kita menjumpai kondisi data dobel dari berbagai rekaman bibliografisbaik dalam bentuk basisdata maupun dalam “sheet” suatu program aplikasi.Elemen bibliografis atau isian ruas dari basisdata kemungkinan ada tekspengontrolannya seperti authority file, pick dan lain-lain. Dengan demikian datadobel dapat dicegah atau dihindari dalam rekamannya. Pada basisdata, datatertentu seperti SQL, biasanya data dobel akan ditolak atau ada pemberitahuanbahwa data sudah ada. Bagi basisdata yang tidak ada kendali terhadap isian ruasyang sama, maka input data akan sulit mengetahui masalah dobel data.
PENGEMBANGAN MODEL RESISTENSI TERHADAP SISTEM INFORMASI AKADEMIK JURUSAN KEBIDANAN POLITEKNIK KESEHATAN KEMENKES SURABAYA Heru SWN; Sunarto .; Subagyo .; Nuryani .
JURNAL PENELITIAN KESEHATAN Vol 13, No 1 (2015): Jurnal Penelitian Kesehatan
Publisher : Poltekkes Kemenkes Surabaya

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mplementation of management information systems based on information technology is absolutelynecessary for the organization, including health education institutions. Jurusan Kebidanan PoltekkesKemenkes Surabaya faces obstacles in the implementation of academic information system that is userresistance, especially at the level of behavior apathetic and passive resistance. The purpose of thisresearch is to develop models of user resistance to the implementation of academic information systems.The population of this cross-sectional study was lecturers, staffs, and students in the Jurusan KebidananPoltekkesKemenkesSurabaya. Sample size'is 320, which is taken with proportionated sampling technique.There were 7 variables proposed as determinants of user resistance, include: lack of user education andtraining (LUET), change in job content (OC), usability issues and resistance to technology (UIRT), lack ofuser involvement in the development process (LUID), and lack of communication between topmanagement and end-user (LCMU), increased effort (IE), and user expectation (EU). Data were collectedthrough questionnaires, and then analyzed using path analysis. LCMUnot proven as a determinant of userresistance. Direct determinants for user resistance were IE and EU. IE was influenced directly by UIRT andinfluenced indirectly by LEUT and OC, while the EU was influenced directly by LUID. User resistanceinvolves two direct determinants namely IE and UE and four indirect determinants namely LUET, OC,UIRT, and LUID. Implementation of information systems need to be supported by: 1) training andassistance in the face of changes in job content and the issue of resistance, in order to reduce the efforttoo hard, 2) user involvement in the development of the system, so that user expectations easily realized.Key words: Information systems, user resistance, increased effort, user expectation.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) Subagyo .; Cicilia Novita Olivia
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i1.82

Abstract

Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firm's reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
Hubungan Nilai Merk Dagang dengan Harga Saham Perusahaan Go Public yang Bergerak dalam Industry Rokok Subagyo .; Yohan Liutama
Jurnal Akuntansi vol. 7 no. 2 Mei 2007
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v7i2.673

Abstract

RELEVANSI NILAI LABA AKUNTANSI AKRUAL DAN ARUS KAS OPERASI TERHADAP UNEXPECTED RETURN PADA EMITEN DI BURSA EFEK JAKARTA Subagyo .; Marcellina Hayana
Jurnal Akuntansi vol. 7 no. 3 September 2007
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v7i3.677

Abstract

                                                 AbstractFinancial accounting information is used by potensial user to makenecessary economic decisions. However, with increased development,accounting information will be necessary for making important decisionsin the capital market. The objective of this research is the examining thevalue – relevance of earning, cash flow from operating activities, totalcash flow, and also the incremental of earning, cash flow from operatingactivities , and total cash flow as reported under PSAK No.2 to unexpectedreturn. The value relevance is assessed by the cash flow from operationdisclosures influencing the investment decisions. As much as 20 firmslisted in LQ 45 Index in Jakarta Stock Exchange were taken as the sampleusing provosive sampling method. that year have beed used in thisresearch are 2004, 2005 and 2006. the model examining the valuerelevance of earning, cash flow from operations, total cost and in thecremental value of them. The result of multivariate analysis on the overallsample show that earning , cash flow operation and the incremental valueof them have not relevance return in 2004, 2005, and 2006.Keywords: Earning, Cash Flow from operation and Unexpected Return
Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba Subagyo .; Oktavia .; Marianna .
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v11i1.727

Abstract

Co-Authors ., Marianna Cicilia Novita Olivia Fitri Trapsilawati Heru Santoso Wahito Nugroho Marcellina Hayana Marianna . Nuryani . Oktavia . Oktavia . Sarah Harazaki Lahagu Sunarto . Yohan Liutama