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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL SIPIL STATIK JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Jurnal Ilmu Ekonomi ASET INFOKAM Jurnal Penelitian Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Proceeding SENDI_U DERIVATIF Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business JURNAL EKONOMI MANAJEMEN AKUNTANSI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial YUME : Journal of Management JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Peduli Masyarakat JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah ASET Jurnal Bisnis Mahasiswa Akuntansi'45 Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora IIJSE
Kartika Andi
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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ANALISIS PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) Andi, Kartika
Proceeding Fakultas Ekonomi 2007
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The discriminative condition in acquiring accountant titte and unfair professionalism level at work market had caused Ikatan Akuntan Indonesia (Indonesian Accountant Association) and DEpartemen Pendidikan dan Kebudayaan (Education and Culture Department) to holf PPAk. The Succes of PPAk should be motivated by accounting student intention in order to improve quality of accounting profession in globalization era. Object in this research were junior and senior students at private universities and state university in Semarang which have >700 student. This research tried to analyzed if motivation might influence accounting student intention to join PPAk programme. Sample in this research amounted 212 questionatre result and it used double linier regression, determinant coefficient, t Test and F test, calassical assumption test, t Test independent test analyze tools. The data analyze gave double regreesion formula, which was: Y=0.154 X1 + 0.150 X2+ 0.103 X3. Quality motivation and career motivation were the most significant factor that influenced accounting student intention to join PPAk that had been tested by t test. Economic motivation did not influence accounting student intention to join PPAk that had been tested by t Test. The F test was used to test overall motivation on student intention which showed that motivation influenced accounting student intention to join PPAk programme. Thre was significant difference between junior students and senior students intention that had been tested by t Test independent test.
ANALISIS PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) Andi, Kartika
Proceeding Fakultas Ekonomi 2007
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The discriminative condition in acquiring accountant titte and unfair professionalism level at work market had caused Ikatan Akuntan Indonesia (Indonesian Accountant Association) and DEpartemen Pendidikan dan Kebudayaan (Education and Culture Department) to holf PPAk. The Succes of PPAk should be motivated by accounting student intention in order to improve quality of accounting profession in globalization era. Object in this research were junior and senior students at private universities and state university in Semarang which have >700 student. This research tried to analyzed if motivation might influence accounting student intention to join PPAk programme. Sample in this research amounted 212 questionatre result and it used double linier regression, determinant coefficient, t Test and F test, calassical assumption test, t Test independent test analyze tools. The data analyze gave double regreesion formula, which was: Y=0.154 X1 + 0.150 X2+ 0.103 X3. Quality motivation and career motivation were the most significant factor that influenced accounting student intention to join PPAk that had been tested by t test. Economic motivation did not influence accounting student intention to join PPAk that had been tested by t Test. The F test was used to test overall motivation on student intention which showed that motivation influenced accounting student intention to join PPAk programme. Thre was significant difference between junior students and senior students intention that had been tested by t Test independent test.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN Hanif Adibi, 08.05.52.0171; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to determine and examine the effect of audit quality, financial condition, leverage, firm growth and size of the companys revenues going concern audit opinion.This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange in 2007-2010. Samples obtained by purposive sampling. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange during the four years the year 2007-2010. The research data were analyzed with logistic regression analysis.The results showed that (1) The quality of the audit did not affect the going concern audit opinion. (2) The financial condition did not affect the going concern audit opinion. (3) Leverage did not affect the going -concern audit opinion. (4) Growth did not affect the going-concern audit opinion. (5) The size of the company did not affect the going concern audit opinion.Keywords: quality audit, financial condition, leverage, growth, firm size and revenues going concern audit opinion
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI JAWA TENGAH Yulinda Setiawan, 08.05.52.0019; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Taxesare one source ofstate revenueisvery important for the implementation andenhancementof national development. Tax revenuesthat provideconsiderable contribution to thereceptionareaisland and building tax. This was provenduring theyears2008-2010land and building taxin the formerresidency of Semarangon the increase. The purposeof this studyis to measurehow much influence GDP percapita, population andland area of land and building tax receipts(PBB) districts in the province of Central Java. This studyuses multiple linear regression analysis method because it uses more than one independent variable. The results of this study indicateallindependentvariableshave a positiveand significant impact onland and building taxreceipts.Keywords: PBB, GDP percapita, population and number ofland area.
RASIO KEUANGAN DALAM MEMPREDIKSI LABA PADA MASA YANG AKAN DATANG Ibnu Pratama, 0425030136; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to find out financial ratios in predicting earning changes manufacturing firms period 2007-2009. There are 5 financial ratios [ Long Term Debt Equity (LTD), Net Income to Net Worth (NINW), Inventory Turn Over (ITO), Gross Profit Margin (GPM), and Net Income to Sales (NIS). Factor analysis is used to find out financial earnings in predicting earning changes.Data in this study are from manufacturing firms listed on Indonesian stock exchange during 2007-2009. The empirical results show that Long Term Debt Equity (LTD), and Net Income to Net Worth (NINW) capable be used to predicting earning changes in future. While Inventory Turn Over (ITO), Gross Profit Margin (GPM), and Net Income to Sales (NIS) uncapable to predicting earning changes in the future.Keyword: earning changes, Long Term Debt Equity (LTD), Net Income to Net Worth (NINW), Inventory Turn Over (ITO), Gross Profit Margin (GPM) and Net Income to Sales (NIS)
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS STUDI KASUS KPP SEMARANG TENGAH DUA Wulan Sari, 08.05.52.0133; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Tax is the state’s biggest income, however number of taxpayers, although the number of taxpayers are increasing rapidly in Indonesia, there are obstacles to increase the tax ratio, which are the complianceof the must pay tax.This study investigated the level of compliance of individual income taxpayers in KPP Pratama Semarang Tengah Dua by using several independent variables have been used in previous research such as knowledge about tax, perception to tax employees, criteria good tax payers, the awareness in compliance must pay tax, sanction of tax and service taxpayers.Keywords: Compliance of Must Pay tax, knowledge of tax, criteria good taxpayers, perception to tax employees Sanction of Taxation, The Awareness in Compliance Must Pay Tax, Service Taxpayers, and Individual Income Tax.
KAJIAN EMPIRIS ATAS PERILAKU BELAJAR DAN KECERDASAN EMOSIONAL DALAM MEMPENGARUHI STRES KULIAH MAHASISWA AKUNTANSI Ike Mahananing Setyo Utami, 06.05.52.0116; Kartika, Andi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Hasil penelitian ini menunjukkan bahwa kecerdasan emosional dan perilaku belajar mahasiswa jurusan akuntasi, keduanya memberikan pengaruh negatif dan signifikan terhadap stres kuliah responden, dalam hal ini variabel kecerdasan emosional memberikan pengaruh lebih dominan terhadap stres kuliah dibandingkan variabel perilaku belajar.Variabel Perilaku belajar (X1) mempunyai pengaruh negatif terhadap stress kuliah. Jika kecerdasan emosional semakin meningkat mengakibatkan stress kuliah semakin menurun, begitu pula sebaliknya jika pada kecerdasan emosional semakin menurun maka stress kuliah akan semakin meningkat.Variabel Kecerdasan Emosional (X2) mempunyai pengaruh negatif terhadap terhadap stress kuliah. Pengaruh negatif ini berarti bahwa perilaku belajar dan stress kuliah menunjukkan pengaruh terbalik. Jika perilaku belajar semakin meningkat mengakibatkan stress kuliah semakin menurun, begitu pula sebaliknya jika pada perilaku belajar semakin menurun maka stress kuliah akan semakin meningkat.Kata Kunci: perilaku belajar, kecerdasan emosional, stres kuliah.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Dini Kartika Dewi, 09.05.52.0111; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study main to find out and to analize the influence between the asset structure, sales growth, profitability and liquidity to capital structure of manufacture in Indonesia Stock Exchange. This study also reviews the variables that are used because there are differences in the results of previous researches. The research was conducted in BEI period 2008-2011 with purposive sampling method is the sampling method based on certain criteria. The amount of sample are 76 manufacture company in Indonesian Stock Exchange. This study analyzed using multiple regressions. The results of the study shows that asset structure variable, sales growth and profitability influences positive to the capital structure, while liquidity didn’t influence to the capital structure. Keywords: Capital structure, firm characteristics
FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH DI PROPINSI JAWA TENGAH (TAHUN 2008 - 2011) Syaefur Rizal, 09.05.52.0175; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This research is a study that examined the factors that affect tax revenue of regional district and city in Central Java province, the local tax revenue is one of the original components of the area which has a very important role in the financing of organizers of local governance and regional development. The purpose of this research is to know the influence of the number of population, the GDP (gross regional domestic product), the number of tourists and the number of electric customers of local tax revenues. Types of data used in this study is secondary data (time series) in 2008-2011, which is obtained from the Dinas Pendapatan dan Pengelolaan Keuangan Aset Daerah (DPPKAD) of Central Java Province, Badan Pusat Statistik (BPS) of Central Java Province, Dinas Kebudayaan dan Pariwisata of Central Java Province dan PT. PLN (Persero) Distribusion of Central Java. This study uses census method and obtain sample size of 140 objects of research 35 districts and cities in Central Java Province. The results show that the population negatively and significantly to local tax revenue while GDP, the number of tourists and the number of electric customers a positive and significant effect of local tax revenues. Keywords: Population, GDP (gross regional domestic product), the number of tourists, the number elctric customers and local taxes  
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA DAN KABUPATEN SEMARANG Weni Anggraheni, 07.05.52.0011; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Land and Building Tax (PBB) is the central government taxes are mostly the results submitted to the local government. This study wanted to measure the size of the effect of independent variables consisting of GDP per capita, the amount of land area, and population of the land and building tax revenues in the City and County of Semarang. Data obtained from the Central Statistics Agency (BPS) and the Office of the Directorate General of Taxation Central Java I by the year period from 1995 to 2009, in order to obtain a sample number 30. Required fields are GDP per capita, the total area Lahas, population and land and building tax revenues. From the processing of multiple linear regression concluded that GDP per capita has positive and significant impact on revenue and Building Tax, Land Number of variables does not significantly influence the Earth Revenue And Building, variable number of residents have a positive and significant impact on land and building taxrevenues.Keywords: GDP per capita, Total Land Area, Population Actual Revenue Land and Building Tax.
Co-Authors 0425030136 Ibnu Pratama 0525030070 Dodik Setiawan 06.05.52.0116 Ike Mahananing Setyo Utami 07.05.52.0011 Weni Anggraheni 08.05.52.0019 Yulinda Setiawan 08.05.52.0023 Siti Supriyati 08.05.52.0029 Aries Jodiet Sanyoto 08.05.52.0071 Rizki Amaliyah 08.05.52.0133 Wulan Sari 08.05.52.0136 Hernu Dhiandari, 08.05.52.0136 08.05.52.0171 Hanif Adibi 0835030705 Indra Suswandhana 0835030725 Syahrul Muthoharroh 09.05.52.0042 Gagas Tyas Rudatin 09.05.52.0092 Riza Nur Widiyatmoko, 09.05.52.0092 09.05.52.0111 Dini Kartika Dewi 09.05.52.0153 Heru Saputro 09.05.52.0157 Riyan Wahyu Budiaji 09.05.52.0169 Diana Panca Wardani 09.05.52.0175 Syaefur Rizal 10.05.52.0042 Arif Gigih Pramuharyo 10.05.52.0075 Diska Anastasia Putri 10.05.52.0094 Christa Megally Febro Prastyan 10.05.52.0148 Nova Ariantono 11.05.52.0082 Octavianus Siantoro K Djie 11.05.52.0128 Deby Chintria Sari, 11.05.52.0128 11.05.52.0131 Nefita Priamsari, 11.05.52.0131 11.05.52.0138 Andang Wicaksono 11.05.52.0154 Suntono 11.05.62.0005 Anjar Winarmoko 12.05.52.0089 Aini Farida, 12.05.52.0089 12.05.52.0164 Nur Subandiyah, 12.05.52.0164 12.05.52.0185 Brilian Akbar Rakai A.W.S, 12.05.52.0185 12.05.52.0233 Irza Shara Hervina, 12.05.52.0233 12.05.52.0248 Budi Setiawan 12.05.62.0003 Yunia Putri Lukitasari Achmad Badjuri Adzhani, Kaamilia Sanaa Afif Okta Setyawan Afifah Fadhilah Agnes T. Mandagi Aini Farida Aisyahna, Amalia Alfina Dwi Khofifah Apriliyani, Lilis Ardian Widiardi,A.Md, 11.05.62.0008 Ardian Widiardi,A.Md, 11.05.62.0008 Ayuna Feranica, 13.05.52.0077 Ayuna Feranica, 13.05.52.0077 Azis Nur Rosyid Batara Daniel Bagana Belinda Putri Astiawan Bhandari, Rahul Brilian Akbar Rakai A.W.S Cahyani Nuswandari Chusnul Chotimah Chusnul Chotimah, 13.05.52.0090 Chusnul Chotimah, 13.05.52.0090 Desy Arsita Kusumadewi, 12.05.52.0002 Dianna Soegiharmanto Putri, 13.05.52.0054 Dianna Soegiharmanto Putri, 13.05.52.0054 DWI HASTUTI Dwi Hastuti, 13.05.52.0109 Dwi Hastuti, 13.05.52.0109 Eduarto Unggul Wicaksono, 13.05.52.0095 Eka Wulandini, 15.05.52.0007 Desi Eka Yuliyanti Fitriati, Ika Rosyada Hardiyanti, Widhian Hasan Abdul Rozak hersugondo - Hersugondo . Hersugondo Hersugondo Ibnu Alwiaziz, 15.05.51.0254 Ida Nurhayati Ida Nurhayati Ika Destriana Widiastuti Ika Destriana Widiastuti, 16.05.62.0027 Intan Agustin Irwanti Bunga Nurjanah Islahatul Wafiroh, 12.05.52.0022 Islahatul Wafiroh, 12.05.52.0022 Istiawan , Agus Jaeni Jaeni Jaeni, Jaeni - Janah, Afifatul Kentris Indarti Khairun Nabila Khalimatus Sa’adah Kusumawati, Annisa Lanny D. K. Manaroinsong, Lanny D. K. Mahanani, Heni Tri Mayang Larasati, 13.05.52.0099 Mayang Larasati, 13.05.52.0099 Mei Nilasari, 13.05.52.0093 Mei Nilasari, 13.05.52.0093 Meliana Dian Puspita, 13.05.62.0005 Meliana Dian Puspita, 13.05.62.0005 Mirasanti, Mirasanti Moch Irsad, Moch Moch Norrochim Mashuri, 16.05.62.0006 Moch Norrochim Mashuri, 16.05.62.0006 Muh Naharul Karim, 12.05.52.0250 Muh Naharul Karim, 12.05.52.0250 Muhammad Ali Ma’sum Muhammad Sholihin, 07.3503.0701 Muhammad Sholihin, 07.3503.0701 Nasir, Wan Mohd Nazdrol bin Wan Mohd Ngesti Utami Putri, 11.05.52.0080 Ngesti Utami Putri, 11.05.52.0080 Nihayatul Farikhah, 16.05.62.0040 Nirmalasari, 12.05.52.0219 Nirmalasari, 12.05.52.0219 Noviyanti, Diah Ayu Nuril Huda, 14.05.51.0183 Nuril Huda, 14.05.51.0183 Nuriyana Rizki, 14.05.52.0126 Nurul Amsyah, 13.05.52.0071 Nurul Amsyah, 13.05.52.0071 Praptitorini, Mirna Dyah Rahadyan Probo Tranggono Rahmania Mustahidda Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratsameemonthon, Chadchom Rizky Jayanti, 13.05.52.0186 Rizky Jayanti, 13.05.52.0186 Robertus Suganta Turnip, 13.05.52.0074 Robertus Suganta Turnip, 13.05.52.0074 Roy Reksa Yusuf Birawa, 13.05.62.0023 Rr. Tjahjaning Poerwati Sarah Anggraeni Dibah Ayu Sarah Anggraeni Dibah Ayu, 15.05.52.0079 Sholichah, Fadchulis Siska Fargylisa Saputri, 15.05.52.0321 Siwi, Trianggunani Purnaning Sri Sudarsi Suntono -, Suntono Suntono . Supriyadi Supriyadi Tamara, Angel Novelina Putri Tanti Dahlianti Nazilah, 14.05.52.0027 Tiya Lutfiana, 12.05.52.0084 Tiya Lutfiana, 12.05.52.0084 Tjahjaning Poerwati Tri Yuliyanti, 14.05.62.0001 Turmudhi, Anis Tursidi, 08.05.52.0080 Tursidi, 08.05.52.0080 Widia Sari, 13.05.52.0185 Widia Sari, 13.05.52.0185 Yohanes Yohanes Yunia Putri Lukitasari Yunita Nanda Sari, 14.05.52.0094 Yusrina, 14.05.52.0071 Yustinus Adhi Setiawan, 13.05.62.0012 Yustinus Adhi Setiawan, 13.05.62.0012 Zati Rizka Fadhila, 13.05.52.0227