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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKONOMIS : Journal of Economics and Business Georafflesia : Artikel Ilmiah Pendidikan Geografi JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL WIDYA GANESWARA Jurnal Proaksi ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Jurnal Penelitian Geografi (JPG) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Teknik dan Teknologi Indonesia
Suhendro Suhendro
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Heny Purbo Rekno; Suhendro Suhendro; Riana Rachmawati Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.896 KB)

Abstract

This study aim to determine the effect partial and simultaneous working capital turnover, receivable turnover and total asset turnover against profitability used return on asset in manufacturing company listed in Indonesia Stock Exchange in 2015 - 2017. Determination of the sample was done by purposive sampling method. The analysis technique used is regression analysis panel data by determine the common effect, fixed effect, and random effect user computer program software E Views 11. The result show that working capital turnover partially have no significant effect on profitability. Receivable turnover and total assets turnover partially have significant effect on profitability. Simultaneously working capital turnover, receivable turn over, total assets turnover have significant effect on profitability.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN REPUTASI KAP TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Kimia di Bursa Efek Indonesia Tahun 2013 – 2017) Akhmad Zaini; Yuli Chomsatu; Suhendro Suhendro
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the effect of profitability on firm value, analyze the influence of inside ownership on firm value, analyze the influence of institutional holdings on firm value, and analyze the influence of KAP reputation on firm value in chemical companies listed on the Indonesia Stock Exchange in 2013-2017. This research is quantitative research. Where the data obtained is in the form of numbers which are then processed and analyzed to get an overview and relationship between the variables used. Data analysis used in this study is multiple linear regression analysis using SPSS as a tool. The results of this study indicate that there is a positive and significant effect on profitability on firm value, there is a positive and significant influence on the ownership of firm value, there is a positive and significant influence of institutional holdings on firm value, and there is a positive and significant influence on the firm's KAP reputation.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY RATIO ON STOCK PRICES Selaksa Dian Sukma; Suhendro Suhendro; Purnama Siddi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purposes of this study is to test and analyze the influence of liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity ratio), profitability (Return on Asset, Return on Equity) and stock prices on food and beverage companies listed in Indonesia Stock Exchange 2016-2018 period. The dependent variable of the study is stock price, liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity Ratio), profitability (Return on Assets, Return on Equity). The population includes 18 companies and 10 research sample companies according to criteria specified and during the period 2016-2018, making a total of 30 observation data according to the criteria. The sampling technique used purposive sampling. methods of data analysis using panel data regression, F test shows that the test results of the partial test (t test) showed variable profitability (Return on Assets and Return on Equity) effect on the stock price, the variable liquidity (Current Ratio), leverage (Quick ratio, and Debt to Equity Ratio) no significant effect on the price on stock.
KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DILIHAT DARI FAKTOR INTERNAL DAN EKSTERNAL (Studi Kasus pada Wajib Pajak Desa Bugel Kec. Godong Kab.Grobogan) Aulia Indira Lailyatussoqiba; YULI CHOMSATU; SUHENDRO SUHENDRO
JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

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Abstract

The purpose of this study is to determine the internal factors ( knowledge and awareness of the taxpayer ) as well as external factors that affect the tax penalty tax compliance in paying land and buildings tax at Bugel Village . The object of this research is Bugel Village, which according to data at the Grobogan Central Bureau of Statistics in 2017 figures shows the difference between nominal payment realization and nominal target.  The technique of collecting sample in this study used simple random sampling with a total sample of 92 taxpayers , the sample calculation refers to the Slovin formula . Based on the results of multiple regression analysis assisted with SPSS, showed that knowledge of the tax does not affect the level of tax compliance in paying Land and Buildings tax in Bugel Village, while awareness of taxpayers and tax sanctions affect on taxpayer compliance in paying Land and building taxes in Bugel Village .
Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir Sebagai Akuntan Publik Tri Kusno Widi Asmoro; Anita Wijayanti; Suhendro Suhendro
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2337

Abstract

Abstract The purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, colleger, public accounting
EKSISTENSI TRADISI “IKI PALEG” SUKU DANI PADA MASYARAKAT PEDALAMAN PAPUA Hasmika Hasmika; Suhendro Suhendro
Jurnal Georafflesia: Artikel Ilmiah Pendidikan Geografi Vol 6 No 1 (2021)
Publisher : Universitas Prof. Dr. Hazairin, S.H

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/georaf.v6i1.1842

Abstract

Indonesia merupakan salah satu negara yang memiliki keberagaman budaya, sehingga dari keberagaman tersebut tidak khayal muncul sebuah tradisi yang bersifat unik. Hal ini biasanya sudah dilakukan turun temurun masyarakat kebudayaan tersebut. Salah satunya seperti kebudayaan iki paleg pada masyarakat dani di Pedalaman Papua. Tujuan penelitian ini (1) menggali latar belakang suku dani dari sudut pandang geografis; (2) mengetahui sejarah ritual iki paleg suku dani, dan (3) mengupas ritual pelaksanaan ekstrem Iki Paleg pada suku dani. Metode penelitian yang digunakan deskriptif kualitatif pendekatan fenomenologis. Teknik pengumpulan data berupa kajian literatur yakni dari beberapa artikel yang bereputasi dan sumber-sumber yang relevan lainnya. Hasil pada penelitian ini (1) Masyarakat dani ini jika ditinjau dari kacamata geografi berada pada Wilayah Lembah Baliem di Pegunungan Tengah Papua. Mereka tersebar di Kabupaten Jayawijaya serta sebagian di Kabupaten Puncak Jaya. (2) Sejarah lahirnya ritual iki palek pada masyarakat suku dani karena mereka sangat menjunjung tinggi adat istiadatnya ditanah papua serta menunjung tinggi sistem kekerabatan yang tinggi yang dapat disimbolkan pemotongan jari mereka sebagai wujud rasa kesedihan, kesetiaan dan rasa kehilangan yang mendalam terhadap anggota keluarga yang telah meninggal. (3) Makna dari tradisi iki paleg ini diartikan wujud rasa kesedihan dari anggota keluarga yang meninggal selain itu pun, diartikan untuk menghindari bencana dan musibah agar tidak terulang lagi.
Assesment Of Geography For 21st Century suhendro suhendro; Dede Sugandi; Mamat Ruhimat
Jurnal Georafflesia: Artikel Ilmiah Pendidikan Geografi Vol 5 No 1 (2020)
Publisher : Universitas Prof. Dr. Hazairin, S.H

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/georaf.v5i1.1156

Abstract

Assessment or assessment is a general term covering all the methods commonly used to assess the performance of individual students or groups. The assessment process includes gathering evidence to demonstrate student learning achievement. In essence, the basis of self-assessment must be conditioned to the age so that students can compensate for the demands due to the changing times. 21st Century Assessment is a form of implementation of the development of the times, to achieve the achievement of the implementation of the 21st century assessment, so many assessment bases are conditioned to equalize the ability due to changing times. Assemen on subjects have been implemented by several related parties, one of the subjects which has bases of assessment in the equalization of the changing times associated with 21st century assessment is the subject of Geography. As for this study using the literature study method, the data used is related to the assessment of geography subjects, the data sources used are from Google Scholar, ERIC, Sage Journal, and Taylor and Francis Group Jounal. The results of this article are in the form of geo-based assessment (HOTS) Higher Order Thinking Skills, TIGAS-based geography assessment (Trends in International Geography Assessment Study), and 21st Century assessment framework for Geography.
FAKTOR PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT. BENING MATA SANTOSA) Marsita Wati Anggreini; Endang Masitoh Wahyuningsih; Suhendro Suhendro
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2037

Abstract

PT. Bening Mata Santosa is a company engaged in services, namely Event Organizer (EO) and Tour and Travel with a total of 96 employees. In making the company's financial statements, it is necessary to have employee cooperation between interrelated divisions. These include the division of reservations, procurement, marketing, services, social media, tour and travel and accounting. However, the report has not been carried out properly by employees. Due to lack of responsibility, understanding of accounting information systems, weak internal control systems within the company, and lack of understanding of technology.This study aims to determine the factors of the application of accounting information systems on the performance of case study employees at PT Bening Mata Santosa. This type of research is classified as quantitative research. The sample of this study uses purposive sampling method with a total sample of umas (now) so that the total number of questionnaires that will be processed is 60. The data used in this study is primary data, testing in this study uses linear regression analysis multiple. Based on the results of the hypothesis test, it shows that Information System Satisfaction, Internal Control, and the effectiveness of Information System Implementation have an effect on employee performance. While Technology Acceptance has no effect on Employee Performance.Keywords: Implementation SIA and Employee Performance
Evaluasi Sistem Pengendalian Intern Penjualan Kredit Pada Al-Ikhlas Stattionery Surakarta Nanik Dyah Wijayanti; Hendro Subroto; Suhendro Suhendro
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.554 KB) | DOI: 10.35706/acc.v2i02.912

Abstract

Sales are very important in the survival of the company's business, the need for good internal control so that operations run effectively and efficiently. Therefore, this study aimed to determine the application of the internal control system of credit sales and analyzing it is appropriate or effective internal control system at Al-Ikhlas Stationery Surakarta. Previous research evaluation of internal control system of credit sales (Case Study at PT. Sinar puree foods International Manado) etc. Population and sample in this study are employees of Al-Ikhlas Stationery Surakarta that has nothing to do with need the document. Technical analysis of the dataconducted interviews with the leadership of Al-Ikhlas Stationery on the organizational structure of Al-Ikhlas Stationery as well as the duties and responsibilities per each each piece. Studying credit sales procedures in force in Al-Ikhlas Stationery. Collect the forms related to credit sales. Keywords: Internal control system, credit sales
Pengaruh Metode Demonstrasi Dan Metode Ceramah Terhadap Hasil Belajar Geografi Di SMAN 3 Metro Suhendro Suhendro; Pargito Pargito; Sugeng Widodo
JPG (Jurnal Penelitian Geografi) Vol 6, No 3 (2018): Jurnal Penelitian Geografi (JPG)
Publisher : JPG (Jurnal Penelitian Geografi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.556 KB)

Abstract

The research aimed to know and analyse the difference of learning outcome of geography by demonstration method and lecture method and to know the effect of the demonstration method implementation through the learning outcome. The method used was quasi experimental. The subject of the researsh was the student of grade X IPS of Metro 3 rd senior high school. The research conducted by four times meetings. The object of the research were the implementation of demonstration method dan lecture method and there was an effect of demonstration method implementation through the learning outcome of geography. To the teachers and the prospective teachers are adviced to implement the demonstration method in the class.Penelitian bertujuan mengetahui dan menganalisis perbedaan hasil belajar geografi metode demonstrasi dan metode ceramah dan mengetahui pengaruh penggunaan metode demonstrasi terhadap hasil belajar. Metode yang digunakan adalah eksperimen semu. Subjek penelitian yaitu siswa kelas X IPS SMA Negeri 3 Metro. Penelitian dilakukan dengan empat kali pertemuan. Objek penelitian adalah penggunaan metode demonstrasi dan metode ceramah terhadap hasil beajar geografi. Analisis data menggunakan t-test dan regresi linier sederhana. Hasil penelitian menunjukan ada perbedaan hasil belajar geografi dengan metode demonstrasi dan metode ceramah serta terdapat pengaruh penggunaan metode demonstrasi terhadap hasil belajar geografi, disarankan kepada guru dan calon guru geografi untuk menerapkan metode demonstrasi di kelas.Kata Kunci: hasil belajar, metode ceramah, dan metode demonstrasi.
Co-Authors Anita Wijayanti Aulia Indira Lailyatussoqiba Dara Wisdianti Dede Sugandi Diana Rimadani Dinni Indrayuni Endang Masitoh Wahyuningsih Hasmika Hasmika Hendro Subroto Heny Purbo Rekno Kartika Hendra Titisari Laksono Trisnantoro Mamat Ruhimat, Mamat Marsita Wati Anggreini Nanik Dyah Wijayanti Niki Nony Mutiarani Pargito Pargito Purnama Siddi Riana R Dewi Riana Rachmawati Dewi Riris Kharisma Selaksa Dian Sukma Sugeng Widodo Tri Kusno Widi Asmoro Tri Kusno Widi Asmoro Yetti Yetti Yuli Chomsatu