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<![CDATA[ANALISIS PENGARUH PRICE EARNINGS RATIO (P/E) DAN MARKET TO BOOK RATIO (P/B) TERHADAP PERTUMBUHAN EARNINGS (GROWTH) PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Halim Dedy Perdana]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[ABSTRACT The objective of this research is to examine the analysis influence of Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth that residual earnings as proxy of manufacturer companies that listed in Jakarta Stock Exchange from 1999 – 2003. The sample was taken by using purposive sampling method and based on the criterion stated before; the samples collected were 41 companies. The result of this research shows that in partial evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) as independent variable to growth only significant in one period (P/B in 1999). For jointly evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth significant on 1999 and 2000. The other result of this research shows that Price Earnings Ratio (P/E) wasn’t sufficient indicator to evaluate growth because significant if used to jointly evaluation with other variable (Market to Book Ratio), whereas P/B was sufficient indicator to evaluate growth. Jointly, Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) can be used to evaluate growth for partial time. Keywords: Price Earnings Ratio, Market to Book Ratio, Growth]]>
<![CDATA[FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1 ]]>
<![CDATA[Indra Kusuma]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Sri Suranta]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.17.02.01.03
<![CDATA[ABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK’s Audit Reports of 2014 and 2015 and BPK’s Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK’s Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.]]>
<![CDATA[DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE ]]>
<![CDATA[Barry Aditya Permana]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Lulus Kurniasih]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.17.02.01.08
<![CDATA[ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.]]>
<![CDATA[Analisis Kinerja Keuangan Pemerintah Daerah: Studi Komparasi Propinsi Jawa Tengah dan Kalimantan Selatan ]]>
<![CDATA[Sri Suranta]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[M. Syafiqurrahman]]>
<![CDATA[ Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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<![CDATA[This study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces. This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions. Keywords: Local Government Financial Performance, Central Java, South Kalimantan]]>
<![CDATA[PENGUNGKAPAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Sri Suranta]]>;
<![CDATA[Sulardi Sulardi]]>;
<![CDATA[Santoso Tri Hananto]]>;
<![CDATA[Halim Dedy Perdana]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v8i1.1263
<![CDATA[The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java.]]>
<![CDATA[PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, OTONOMI FISKAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI PADA PROPINSI JAWA TENGAH DAN KALIMANTAN SELATAN ]]>
<![CDATA[Sri Suranta]]>;
<![CDATA[Bandi Bandi]]>;
<![CDATA[Muhammad Syafiqurrahman]]>;
<![CDATA[Halim Dedy Perdana]]>
<![CDATA[ Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi Kinerja Keuangan Pemerintah Daerah. Penelitian ini menggunakan sampel Satuan Kerja (Satker) Pemerintah Kabupaten dan Pemerintah Kota pada Propinsi Jawa Tengah dan Kalimantan Selatan. Data yang digunakan diperoleh dari Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2012 sampai tahun 2016. Faktor-faktor tersebut adalah Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Otonomi Fiskal. Uji hipotesis menggunakan analisis regresi berganda. Hasil analisis regresi menyatakan bahwa ketiga varibel tersebut, baik Pendapatan Asli Daerah (PAD), Dana Perimbangan maupun Otonomi Fiskal mempengaruhi Kinerja Keuangan Pemerintah Daerah pada Propinsi Jawa Tengah dan Kalimantan Selatan.]]>
<![CDATA[CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Indonesia di Indeks LQ45 Tahun 2010-2014) ]]>
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Rizzky Pradana Putra]]>;
<![CDATA[Sri Murni]]>
<![CDATA[ Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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<![CDATA[Purpose - The purpose of this study was to examine the effect of corporate governance on the financial performance of the company. Corporate governance is measured using a proxy board size, independent board, and managerial ownership. While the company's financial performance is measured using the Return On Equity (ROE). Design / methodology / approach - The samples are companies included in the index LQ45 in 2010-2014 that have met the study criteria. The sample is determined by purposive sampling method with a total sample of 21 companies. This study uses multiple linear analyses to analyze influence of independent variables on the dependent variable. Findings - The results of this study indicate that the independent board has a positive influence on the financial performance of the company, while managerial ownership has a negative effect on the financial performance of the company. On the other hand, this study did not find any influence of board size on the financial performance of the company. Originality / value - This study examines whether the company's financial performance can be explained by determinants the same as those used in other similar studies. The results of the study indicate only independent board has positive effects on the company's financial performance. Keywords: corporate governance, ROE, financial firm performance]]>
<![CDATA[PENINGKATAN SARANA PRASARANA PENGELOLAAN SAMPAH RUMAH TANGGA DESA DOPLANG KABUPATEN BOYOLALI ]]>
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Santoso Tri Hananto]]>;
<![CDATA[Bandi Bandi]]>;
<![CDATA[Sri Murni]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 22, No 4 (2016): Edisi Khusus SNEHPKM 2016 ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
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DOI: 10.24114/jpkm.v22i4.5735
<![CDATA[Persoalan sampah rumah tangga seringkali menjadi masalah penting yang terabaikan, khususnya bagi faktor kesehatan lingkungan permukiman warga masyarakat. Kebiasaan membuang sampah di sembarang tempat maupun di suatu tempat tertentu yang tidak jelas proses akhirnya, sehingga menjadi timbunan sampah yang justru akan membahayakan kesehatan warga masyarakat sendiri. Namun semua masalah tersebut dapat teratasi jika kesadaran masyarakat tentang kesehatan lingkungan mulai tumbuh dan berlanjut menjadi suatu kebiasaan positif dalam masyarakat. Karena pada dasarnya, suatu perubahan itu akan terjadi jika ada kemauan dalam masing-masing individu. Dengan telah berlangsungnya kegiatan pengelolaan sampah rumah tangga di lokasi pilot, bisa dikatakan cukup berhasil. Keberhasilan yang terjadi bukan hanya sekedar keberhasilan pembangunan fisik semata, namun juga keberhasilan dalam membangun ikatan-ikatan kebersamaan dalam masyarakat untuk menemukan suatu persoalan bersama, yang harus disikapi secara bersama pula. Keterlibatan partisipasi masyarakat, dalam satu kesadaran telah mampu menjadikan kegiatan ini sebagai sebuah capital (modal) sosial yang sangat potensial di masyarakat. Dengan satu kesadaran pula, maka masyarakat telah belajar untuk mengorganisir diri dalam bentuk pembagian (distribusi) pekerjaan serta tanggung jawab dalam pengelolaan sampah. Pengabdian ini dilakukan dengan meningkatkan kualitas hasil produk pupuk organik yang telah dihasilkan selama ini serta pengembangan kawasan dengan tema Desa Ramah Lingkungan dan Agrowisata. Kedepannya Desa Doplang Kecamatan Teras Kabupaten Boyolali menjadi salah satu pioneer dalam pengelolaan sampah baik organik maupun anorganik di Indonesia.]]>
<![CDATA[Pengaruh Kompetensi, Independensi, Profesionalisme dan Kepatuhan Pada Kode Etik Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Fraud ( Kecurangan ) ]]>
<![CDATA[Achmad Zulfikar Fauzi]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Sulardi .]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2017.2.1.403
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud (kecurangan). Semua variabel diukur menggunakan daftar pertanyaan/kuisioner yang dibagikan ke sampel. Populasi dalam penelitian ini adalah seluruh auditor pada Perwakilan BPKP Provinsi Jawa Tengah. Penelitian ini menggunakan tekhnik random sampling. Peneliti menyebarkan 50 kuisioner kepada auditor Perwakilan BPKP Provinsi Jateng, sedangkan jumlah kuisioner yang memenuhi kriteria sebanyak 42 eksemplar. Pengujian hipotesis penelitian ini menggunakan analisis regresi berganda. Hasil uji dari regresi berganda menunjukkan bahwa kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif berpengaruh positif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud. Kepatuhan pada kode etik memiliki tingkat signigikansi yang paling tinggi dibandingkan tiga variabel lainya.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan ]]>
<![CDATA[Anna Mathova]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Isna Putri Rahmawati]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2017.2.1.405
<![CDATA[This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not. The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.]]>
