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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Bisnis Jurnal Kajian Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION International Journal of Supply Chain Management Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Accounting Profession Journal (APAJI) Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Sustainability
Machmuddah, Zaky
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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PENTINGNYA JABATAN FUNGSIONAL DOSEN UNTUK MENINGKATKAN KARIER DOSEN Lilis Setyowati; Zaky Machmuddah; Desy Herma Fauza
Sains Manajemen Vol. 4 No. 1 (2018): Sains Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.815 KB) | DOI: 10.30656/sm.v4i1.652

Abstract

High number of lecturers with low functional occupation in Indonesia is the main issue of the article.Identifying what factors faced by lecturers in process of lecturer functional occupation proposal to improve career path of lecturer is the main aim of the article. Method used in the research is descriptive-qualitative, by gathering research articles about related problems and describing them.The research findings indicate that factors faced by lecturers in these matters are lack of insight of lecturers, leader support, Tri Dharma burdens, lack of socialization from institution and level of procedures of proposal. Practical implication of the research is giving insight to the lecturers about the importance of functional occupation of lecturers to support the career to contribute in institution development.Keyword: lecturer functional occupation, career path of lecturer, institution development
Kontribusi Intrapersonal Skills dan Interpersonal Skills Terhadap Kesiapan Kerja Pada Mahasiswa Perguruan Tinggi “X” entot suhartono; zaky machmuddah
Sains Manajemen: Jurnal Manajemen Unsera Vol. 6 No. 1 (2020): Sains Manajemen: Jurnal Manajemen Unsera
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.411 KB) | DOI: 10.30656/sm.v6i1.1789

Abstract

The low quality of human resources in Indonesia is evidenced by the high level of unemployment in Indonesia. Data from the Central Statistics Agency show that open unemployment in Indonesia at the last high school level was 1.93 million, at the vocational level at 1.73 million, at the Diploma level at 220,932 and at the Bachelor level at 729,601 (BPS, 2018) . This phenomenon illustrates that labor readiness is still low in Indonesia. Higher education plays an important role to improve this. Producing graduates who are superior, skilled and have full competence in themselves is the main goal of every college. Empirically proving the relationship between intrapersonal skills and interpersonal skills to work readiness in "X" college students is the aim of this study. The method used in this research is survey. The population in this study were all "X" college students. The sample used in this study was "X" college final semester students. Purposive sampling with accidental sampling is a sampling technique used in this study. Multiple linear regression in the SPSS program is used as a data processing tool. Obtained 185 respondents in this research. Simultaneous test results show that intrapersonal skills and interpersonal skills affect work readiness for "X" college students. Partially intrapersonal skills and interpersonal skills, both of them affect the work readiness of "X" college students. The implication of this research is the importance of education related to soft skills because this greatly contributes to students preparing themselves when joining the workforce.Keywords: intrapersonal skills, interpersonal skills, work readiness.
PERUSAHAAN KELUARGA DI INDONESIA: MANAGERIAL RENT EXTRACTION AND FIRM PERFORMANCE Melati Oktafiyani; Zaky Machmuddah
Jurnal Penelitian Ekonomi dan Bisnis Vol 3, No 1 (2018): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v3i1.2288

Abstract

Otoritas pendapatan di seluruh dunia terus menunjukkan minat yang kuat pada perusahaan-perusahaan yang terdaftar di bursa efek karena kompleksitas operasi mereka dan kecenderungan mereka untuk muncul dengan mekanisme penghindaran pajak yang rumit. Penghindaran pajak dapat dimotivasi oleh sejumlah faktor tetapi konsekuensi dari tindakan tersebut dapat menjadi positif atau negatif. Oleh karena itu, penelitian ini didorong oleh pentingnya untuk tidak hanya memahami strategi penghindaran pajak tetapi juga untuk menghubungkan penghindaran pajak sebagai bagian dari managerial rent extraction dengan kinerja keuangan perusahaan. Indonesia adalah negara yang menjadi fokus pada penelitian karena memiliki kepemilikan konsentrasi dari perusahaan-perusahaan tersebut adalah keluarga. FPEC-Scale dengan dimensi Power digunakan untuk memperoleh sampel perusahaan keluarga dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2010 – 2014. Hasil penelitian dengan teknik Ordinary LeastSquaremenggunakan Warppls versi 5.0 menunjukkan bahwa ada pengaruh negatif yang signifikan antara managerial rent extraction (keagresifan pajak) terhadap kinerja keuangan perusahaan.Selanjutnya, Ukuran perusahaan memiliki kontribusi positif terhadap profitabilitas perusahaan, rasio Leverage memiliki dampak negatif terhadap kinerja keuangan perusahaan.Kata Kunci: Managerial Rent Extraction; Agresivitas Pajak; Kinerja Keuangan; Perusahaan Keluarga; Indonesia
RASIO KEUANGAN DAN PREDIKSI FINANCIAL DISTRESS Jenny Pratiwi Assaji; Zaky Machmuddah
Jurnal Penelitian Ekonomi dan Bisnis Vol 2, No 2 (2017): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v2i2.2042

Abstract

The purpose of this research is to understand the effect of financial ratios in predicting the possibility of financial distress on companies listed on Sri Kehati index in a row of 2009-2016. This study uses the financial ratios proxied by return on assets, return on capital, net profit margin, P / E ratio, and asset turnover as independent variables. Meanwhile, the financial distress proxied by Z-score is a dependent variable. The population of this study is all companies listed on the index of Sri Kehati in 2009-2016 and listed on the Indonesia Stock Exchange. The sample of this study took nine companies with purposive sampling method and the study period is for eight years in a row (2009-2016). Logistic regression method used in this research. The results show that ROA, ROE and PER have a significant effect on financial distress. Meanwhile, NPM and ATO have no significant effect on financial distress.Keywords: Financial Ratio;Financial Distress
PENGARUH RASIO LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN RASIO PROFITABILITAS SEBAGAI PEMODERASI Selvia Eri Kuntari; Zaky Machmuddah
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8880

Abstract

Based on the data obtained, this study was made with the intention of analyzing and examining the liquidity andleverage variables in financial distress with the profitability ratio as moderating in manufacturing companies listed onthe IDX with 3 years of observation, namely the 2017-2019 period. The independent variable is proxied by usingCurrent Ratio (CR) as the liquidity variable and Debt to Equity Ratio (DER) as the leverage variable. The moderatingvariable is proxied using Return on Assets (ROA), while the variable using the Z-Score proxy (Altman). The populationis manufacturing companies for the period 2017-2019 and is listed on the IDX. The sample taken is 99 manufacturingcompanies with purposive sampling method. The method of analysis uses logistic regression. The results of the researchtested show that CR has an effect on financial distress. Meanwhile DER does not affect financial difficulties. However,it is different from ROA, ROA, the effect of CR and DER on financial distress.
BIAYA CSR: VOLUNTARY DISCLOSURE, INVESTASI DAN SINYAL? ST. Dwiarso Utomo; Vonny Meilinasari; Zaky Machmuddah
Jurnal Bisnis dan Ekonomi Vol 24 No 1 (2017): VOL. 24 NO. 1 EDISI MARET 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.168 KB)

Abstract

The main issue of the research is concerning CSR expenditure related with voluntary disclosure, investment (ROA) and signaling (divident). Efectivity of social cost dilemma is the trigger of economic motive or social motive in CSR expenditure. The purpose of the current research is to examine the effect of CSR expenditure to voluntary disclosure, CSR expenditure to investment (ROA) and CSR expenditure to signaling (divident). Population of the research was all companies listed in Indonesian Stock Exchange, from 2013-2014. The total of research samples were 141 companies with 69 annual reports done by using purposive sampling method. Data analysis used was classical assumption test and hypothesis test with multiple regression analysis. The result of the research indicated that CSR expenditure positively and significantly affected to investment (ROA). Meanwhile, CSR expenditure did not significantly affect to voluntary disclosure and signaling (divident). The practical implication of the research is that the firm should be based on community excess concept in social responsibility practice. Keywords: CSR expenditure, voluntary disclosure, investment and signaling.
Kontribusi Intrapersonal Skills dan Interpersonal Skills Terhadap Kesiapan Kerja Pada Mahasiswa Perguruan Tinggi “X” Entot Suhartono; Zaky machmuddah
JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL Vol 12, No 1 (2020): JUPIIS (JURNAL PENDIDIKAN ILMU ILMU SOSIAL) JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jupiis.v12i1.15185

Abstract

Empirically proving the relationship between intrapersonal skills and interpersonal skills to work readiness in "X" college students is the aim of this study. The method used in this research is survey. The population in this study were all "X" college students. The sample used in this study was "X" college final semester students. Purposive sampling with accidental sampling is a sampling technique used in this study. Multiple linear regression in the SPSS 15.0 version program is used as a data processing tool. Obtained 185 respondents in this research. Simultaneous test results show that intrapersonal skills and interpersonal skills significantly affect work readiness for "X" college students. Partially intrapersonal skills and interpersonal skills, both of them significantly affect the work readiness of "X" college students. The implication of this research is the importance of education related to soft skills because this greatly contributes to students preparing themselves when joining the workforce.
Aspek-Aspek Pertimbangan dalam Berkarir Sebagai Akuntan Publik Amalia Suryani; Zaky Machmuddah
Jurnal Akuntansi Bisnis Vol 16, No 1: Maret 2018
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i2.1494

Abstract

This study aims to prove empirically the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social value on career interests as public accountants. The population of this study isungraduate accounting students of 2014 amounts of 743 students and is obtained samples of 260 students. The obtained are data categorized as primary data getting by distributing questionnaires and secondary data. The test results prove that the professional training, work environment, professional recognition, and social value have significant effects on career interests as public accountants, unlike the variables of financial presentation and labor market considerations, the test results prove that those variables have no effect on career interest as public accountants
Kepedulian Akademisi untuk Tenaga Medis dalam Penanganan COVID-19 Kusni Ingsih; St. Dwiarso Utomo; Zaky Machmuddah
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 3 (2021): September 2021
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v4i3.292

Abstract

Keterbatasan jumlah tenaga medis menyebabkan kondisi fisik dan psikologis tenaga medis terdampak. Penambahan jam kerja, penggunaan alat pelindung diri (APD) yang membuat mereka tidak nyaman, stres kerja, kecemasan tertular kepada keluarga bisa menyebabkan penurunan kinerja tenaga medis. Oleh karena itu dibutuhkan berbagai dukungan untuk menguatkan tenaga medis agar mereka tetap mampu menjalankan tugasnya. Memberikan dukungan baik secara material maupun non material merupakan solusi yang diberikan. Dukungan material diberikan dalam bentuk pemberian alat pelindung diri (APD), masker, face shield, hand sanitizer, selain itu juga diberikan nutrisi penunjang berupa makanan dan minuman bergizi sebagai penunjang kesehatan tenaga medis, seperti susu, roti, snack, vitamin C, dan lain sebagainya. Sedangkan dukungan non material diberikan dalam bentuk motivasi yang disampaikan secara langsung dari para akademisi untuk para tenaga medis sebagai penyemangat untuk meningkatkan imunitas secara psikologis. Metode pelaksanaan program pengabdian masyarakat ini adalah dengan: memproduksi alat pelindung diri (APD), face shield, dan hand sanitizer, membagikan bantuan serta memberikan motivasi. Kegiatan seperti ini sebaiknya dilakukan secara berkala untuk memberikan dukungan kepada tenaga medis selaku garda paling, selain itu juga sebaiknya para akademisi bekerjasama dengan pemerintah, organisasi masyarakat, organisasi sosial dan instansi yang lainnya.
The Effect of Accounting Information Systems to Facilitate Supply Chain Management in Retail Companies: Evidence form Indonesia Dwiarso Utomo; Entot Suhartono; Zaky Machmuddah
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.438 KB)

Abstract

Abstract— This study aims to determine the effect of the ability of users of Accounting Information Systems (AIS) to improve the Supply Chain Management (SCM) performance, the involvement of users of AIS, and top management support on the performance of AIS in retail companies. The population in the study were 23 retail companies in the Central Java Region. The sample in this study amounted to 69 respondents. The sampling technique in this study was purposive sampling. Data collection was done through a questionnaire and data were analyzed using multiple linear regression analysis. Based on the results of the analysis that has been done, there is a significant influence between the independent variables on the performance of AIS at retail companies in the Central Java region simultaneously. Whereas partially, the information system user capability and top management support had a significant effect on the performance of AIS, on the contrary the information system involvement variable did not significantly influence the performance of AIS in retail companies in the Central Java region.
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Amanda, Frista Fio Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Febriani, Faradilla Saulina Fina Arifiyati Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Ida Ayu Ratih Manuari Jayati, Rima Dwi Jenny Pratiwi Assaji Juli Ratnawati Kartika Hendra Titisari Kartika Hendra Titisari Kartika, Lukiyana Nurul Izza Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti Lilis Setyowati LILIS SETYOWATI Maradewi Ayu Kumalasari Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta MUCHAMAD SYAFRUDDIN Muchamad Syafruddin Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Nuraini, Annisa Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Salma Tsamarah Nurjannah Selvia Eri Kuntari Solly Aryza St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tahar, Emiza binti Titi Laras Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta