Article Per Year (5 Year)
p-Index From 2021 - 2026
3.648
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Golden Ratio of Finance Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Open Community Service Journal Jurnal Pengabdian Pada Masyarakat Golden Ratio of Taxation Studies
Achmad Badjuri
Universitas Stikubank, Semarang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 158 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 158 Documents
Search

 6   7   8   9   10 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN PENGUSAHA UMKM UNTUK MEMBAYAR PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH I Shofiyah, 11.05.52.0086; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the tax paying consciousness, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system of the willingness to pay taxes.Population in this study is the individual taxpayers who do business in the region Kantor Pelayanan Pajak Pratama Semarang Tengah 1 by 1.4662.  Sampling is done using methods Purposive Sampling and the total sample of 108 respondents. Primary data collection method used is the questionnaire. And data analysis using multiple linear regression method. Research shows that consciousness of paying tax, knowledge and understanding of the tax laws, good perception on the effectiveness of the tax system, taxpayer attitude, quality of service, tax penalties, the level of confidence in the goverment and legal system significant positive effect on willingness to pay taxes.  Keywords: Consciousness of Paying Taxes, Knowledge and Understanding of The Tax Laws, Good Perception on The Effectiveness of The Tax System, Taxpayer Attitude, Quality of Service, Tax Penalties, The Level of Confidence In The Goverment and Legal System and Willingness to Pay Taxes
PENGARUH BUDAYA ORGANISASI, PENGALAMAN, OTONOMI, PROFESIONALISME DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Jawa Tengah) Indah Dwi Ratnasari, 13.05.52.0053; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of Organizational culture, experience of auditor, autonomy, profecionalism, and role ambiguity of audit performance The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 65 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variables Organizational culture, experience of auditor, autonomy, and profecionalism have significant positive effect to audit performance, while role ambiguity variable has significant negative effect to auditor performance.Keywords: Organizational Culture, Experience of Auditor, Autonomy, Profecionalism, Role Ambiguity and Auditor Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Novy Rachmawati, 14.05.62.0033; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the factors that affect the value of companies in manufacturing companies. Through the implementation of the financial management functions carefully and appropriately in any financial decisions taken will affect other financial decisions that will impact the value of the company. The population of this study is a company listed on the Indonesia Stock Exchange (IDX) period 2013-2015. Sampling method using purposive sampling, the technique of determining the sample with certain considerations. The sample included in this research is 29 companies. Methods of data analysis in this study using multiple linear analysis using SPSS program. The result of the research shows that the variable of institutional ownership has negative effect not significant to firm value, dividend policy variable has a significant negative effect to firm value, investment decision variable and profitability variable have positive significant effect to firm value, funding decision variable and firm size variable have positive significant against company value,Keywords: Company value, institutional ownership, investment decision, funding decision, dividend policy, profitability, firm size
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kab/Kota Provinsi Jawa Tengah Periode 2013-2015) Noora Fahrunisah, 14.05.52.0044; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund to Capital Expenditures. Keywords : Local Revenue, General Allocation Fund, Special Allocation Fund, Economic Growth and Capital Expenditure
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP Di Jawa Tengah Venanda Aprilia P., 13.05.52.0088; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of profecionalism, experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency which directly influence acceptance of audit performance. The population in this study were all auditors working in the public accounting firm in Central Java. Sampling was done using purposive sampling method and sample size were 66 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using multiple linier regression model. Result of research indicate that the variablesprofecionalism,experience of auditor, professional ethics, organizational commitment, understanding of good governance, and independency have significant positive effect to audit performance.Keywords: Profecionalism, Experience of Auditor, Professional Ethics, Organizational Commitment, Understanding of Good Governance, and Independency Which Directly Influence Acceptance of Audit Performance
DETERMINAN TERHADAP KINERJA AUDITOR SEKTOR PUBLIK PADA INSPEKTORAT PROPINSI JAWA TENGAH Badjuri, Achmad; Jaeni, Jaeni
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.86 KB)

Abstract

Penelitian ini untuk menguji dan menganalisis pengaruh integritas, obyektivitas, kerahasiaan, kompetensi, independensi, kepuasan kerja dan etika profesi terhadap kinerja auditor. Analisis menggunakan regresi linierberganda. Pengumpulan data menggunakan kuesioner dengan skala pengukuran menggunakan skala likert 1-5. Objek penelitian adalah aparat Inspektorat Provinsi Jawa Tengah. Jumlah sampel dalam penelitian ini adalah 55 responden. Hasil penelitian menunjukkan bahwa integritas, obyektivitas, kerahasiaan, kompetensi, independensi, kepuasan kerja dan etika profesi berpengaruh positif signifikan terhadap kinerja auditor.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi pada Perusahaan Property, Real Estate, and Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Oktavianto Kurniawan, 17.05.62.0014; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of diamond fraud on fraudulent financial statements. This study uses a sample of property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2017. The number of companies sampled is 30 companies with. purposive sampling method, the total sample obtained was 90. The method of data analysis in this study used the logistic regression analysis method. The results of this study indicate that Nature of Industry has an effect on financial statement fraud. While Financial Target, External Pressure, Rationalization, and Capability do not affect the financial statement fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (FRAUD) (Studi Empiris Pada BPK Perwakilan Provinsi Jawa Tengah) Ratih Sariningrum, 14.05.52.0285; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyse the influence of audit experience, competency, independency, professional skepticism, workload and time pressure towards auditor’s ability to detecting fraud on the auditor BPK Representative of Province in Central of Java. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and 2 years minimal job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 101 respondents. Primary data collection method used is multiple regression model. The results showed that experience, competence, professional skepticism had a significant positive effect on the ability to detect fraud. While independence and time budget pressure have a positive and insignificant effect. Workload has a significant negative effect on the ability to detect fraud.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Jawa Tengah) Azki Apriliani, 15.05.52.0008; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of competency, independence, time pressure, ethics of auditors, due professional care and accountability directly influence the auditor on audit quality. The population in this study were all auditors working at the Public Accountant Office in Central Java. Sampling in this study was conducted using Judgment Sampling techniques and the number of samples was 75 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression models. The results of the study indicate that the auditor's competence and ethics variables have a significant positive effect on audit quality. time pressure variables have a significant negative effect on audit quality. the independence variable, due professional care and accountability did not have a significant effect on audit quality.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Penanam Modal Asing Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017) Yulita Saraswati, 16.05.62.0035; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and test the effect of profitability, leverage, institutional ownership, company size and sales growth on tax avoidance. This study uses a sample of 90 foreign investment companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was obtained by purposive sampling. The type of data used is secondary data. The research data was analyzed by multiple linear regression analysis and data processing was carried out using the SPSS 22.0 for windows software program. The results show that profitability, institutional ownership and sales growth have a significant negative effect on tax avoidance. While leverage has a positive and insignificant effect and firm size has no significant negative effect on tax avoidance.
Co-Authors 03.05.52.0052 Benny Krisnanto 0635030705 Lydia Kartika Trisnawati, 0635030705 07.05.52.0003 Dewi Muliyana 07.05.52.0015 Dea Anindita Putri 07.05.52.0085 Widi Mularsih 0725030040 Hendra Bayu Sulistya 08.05.52.0149 Eka Nurfiani 08.05.52.0178 Rosita Adi Lestari 08.05.52.0187 Sarah Elisabeth Noya 0835030535 Ilham Effendie 0835030716 Nanik Witasari 0835030724 Naniek Rahmawati 09.05.52.0008 Susi Yuliana 09.05.52.0020 Lydia Sukmawati 09.05.52.0099 Indah Sugiarti 09.05.52.0126 Silvia Megawati 09.05.52.0131 Fathurrohman 09.05.52.0162 Indah Yuniasari 09.05.52.0185 Resty Waningtyas 09.05.52.0195 Melina Romilda 0935030513 Roni Fabian Asri 10.05.52.0058 Okky Puryani 10.05.52.0086 Irin Dwi Mmaryani 10.05.52.0109 Whillin Anna Mariana 10.05.52.0113 Stilysta Wenas 10.05.52.0117 Wika Ariestya S. 10.05.52.0157 Bibit Setiawati 10.05.52.0174 Sheilla Amanda 11.05.52.0028 Nur Haini Ningsih, 11.05.52.0028 11.05.52.0054 Santi Tiara Jayanti, 11.05.52.0054 11.05.52.0062 Fitria Fachrunnisa, 11.05.52.0062 11.05.52.0069 Iva Rizki Lestari, 11.05.52.0069 11.05.52.0073 Vita Verdiana Sari, 11.05.52.0073 11.05.52.0203 Nurul Anwariyah 11.05.52.0210 Riezkiana Kristina KN 11.05.62.0014 Vonnica Octanty Mudhityasari 12.05.52.0073 Rekyan Aditya Murti, 12.05.52.0073 12.05.52.0186 Septiyana Widiyastuti, 12.05.52.0186 12.05.52.0199 Hindun Choiriyah, 12.05.52.0199 13.05.52.0262 Bagus Kundianto, 13.05.52.0262 13.05.52.0265 Linda Syafitri, 13.05.52.0265 13.05.62.0030 Adelita Cassandra Devi, 13.05.62.0030 Adhitya, Hilmy Agus Budi Prasetyo, 14.05.62.0024 Agus Budi Prasetyo, 14.05.62.0024 Anggraeni, Silvia Ayu Anggun Widita, 13.05.52.0229 Anggun Widita, 13.05.52.0229 Anisah, 14.05.52.0201 Anisah, 14.05.52.0201 Anita, Anita Silvia Rahayu Anjani, Anggi Sukma Awaliani Akmalia, 14.05.52.0235 Awaliani Akmalia, 14.05.52.0235 Azki Apriliani, 15.05.52.0008 Baskoro, Aris Bernard Pryono, 15.05.62.0015 Bernard Pryono, 15.05.62.0015 Cahyani Nuswandari Chintya Ruri Ayuningtyas, 12.05.52.0013 Christian Hadi Soemarsono, 13.05.52.0086 Christian Hadi Soemarsono, 13.05.52.0086 Cynthia Pitasari, 14.05.52.0239 Cynthia Pitasari, 14.05.52.0239 Dinda Prostina Nukfikhasari, 14.05.62.0031 Dinda Prostina Nukfikhasari, 14.05.62.0031 Ditha Restu Andini, 13.05.52.0026 Ditha Restu Andini, 13.05.52.0026 Diva Ayu Imanda Sari, 15.05.62.0023 Diva Ayu Imanda Sari, 15.05.62.0023 Elen Puspitasari Elmi Rosita Darmawati, 16.05.62.0005 Elmi Rosita Darmawati, 16.05.62.0005 Elsa Yuda Pratiwi, 14.05.52.0210 Elsa Yuda Pratiwi, 14.05.52.0210 Endang Tjahjaningsih Erlynda Diah Hidayati, 14.05.52.0197 Erlynda Diah Hidayati, 14.05.52.0197 Fita Putri Widayanti, 13.05.52.0215 Fita Putri Widayanti, 13.05.52.0215 Genta Satria Prabowo, 13.05.52.0072 Genta Satria Prabowo, 13.05.52.0072 Gregorius Angga Putama, 14.05.52.0217 Gregorius Angga Putama, 14.05.52.0217 Handayani, Nurdiana Hardiningsih , Panca Wati Hastini, Frizka Dwi HaulaRizqiMonadia, 14.05.62.0014 Herdiyanti, Rizky Ayu Ida Nurhayati Imas Hening Hikmahwati, 13.05.52.0147 Imas Hening Hikmahwati, 13.05.52.0147 Indah Dwi Ratnasari, 13.05.52.0053 Indah Dwi Ratnasari, 13.05.52.0053 Ingrid Nathaniela, 15.05.52.0037 Jacobus Widiatmoko, Jacobus Jaeni Jaeni Kentris Indarti Larashati, Adinda Lutfina Amanda Putri, 13.05.52.0008 Maharani, Nada Aristia Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Maryono Maryono Meiriska Tri Wahyuningtyas, 15.05.52.0356 Muhammad Ali Ma’sum Mulyo Budi Setiawan Mutia Rachma Syafitri, 14.05.52.0254 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nasriyatun, 14.05.52.0045 Nawangsetri Pramusita, 13.05.52.0038 Nawangsetri Pramusita, 13.05.52.0038 Netalia Theresa, 16.05.62.0034 Noora Fahrunisah, 14.05.52.0044 Novy Rachmawati, 14.05.62.0033 Novy Rachmawati, 14.05.62.0033 Nurul Ma’rifah, 12.05.52.0070 Nurul Ma’rifah, 12.05.52.0070 Oktavianto Kurniawan, 17.05.62.0014 Pancawati Hardiningsih Permata, Permata Pipiet Dwi Puspitarini, 13.05.52,0084 Pipiet Dwi Puspitarini, 13.05.52,0084 Poerwati, Rr Tjahjaning Pranadita, Pranadita Priyani, Risma Elsa Puji Lestari, 14.05.62.0013 Putri, Marsiska Ariesta Putty, Violeta Aqilla Fanika Rasyida, Quinnandiva Zahra Ratih Sariningrum, 14.05.52.0285 Rebecca Antoniette Hadi, 14.05.52.0014 Rebecca Antoniette Hadi, 14.05.52.0014 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rina Kartikasari, 14.05.52.0251 Sanjaya, Syam Alam Kerta Setyawan, Pungki Andreyas Shelvi Amalia, 11.05.52.0134 Shelvi Amalia, 11.05.52.0134 Shofiyah, 11.05.52.0086 Shofiyah, 11.05.52.0086 Sinta Mahardika, 16.05.62.0008 Sri Isnowati Sri Sudarsi Sunarto Sunarto Susanti Rimadhana, 12.05.52.0167 Susanti Rimadhana, 12.05.52.0167 Syahrani, Azzahra Andien Theodorus Agung Nurhana, 14.05.62.0008 Theodorus Agung Nurhana, 14.05.62.0008 Trihandayani, Urip Venanda Aprilia P., 13.05.52.0088 Venanda Aprilia P., 13.05.52.0088 YogiePrayogo, 12.05.52.0226 Yuditiyani, Yuditiyani Yulia Fransisca Rering, 14.05.52.0221 Yulia Fransisca Rering, 14.05.52.0221 Yulita Saraswati, 16.05.62.0035