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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Diponegoro Journal of Accounting Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal)
Fuad Fuad
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MEN Linear Diah Sitoresmi; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.528 KB)

Abstract

Incapability in using accounting information is one of the factors that led to the failure of SMEs in developing their business. The purpose of this research was to determine the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information by the environmental uncertainty as a moderating variable on small and medium enterprises in Semarang. The population in this research are members of KUB Sido Rukun Semarang. The sampling method using Simple Random Sampling amounted to 51 owner or manager of the company. The data was collected by distributing questionnaires to the owners/managers of small and medium enterprises. Techniques of data analysis using multiple linear regression analysis and residual test. Results of this research indicate that owner’s education, business size, firm age and training on accounting significantly effect on use of accounting information. Environmental uncertainty doesn’t moderate the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information.
LOVE OF MONEY, ETHICAL REASONING, MACHIAVELLIAN, QUESTIONABLE ACTIONS : THE IMPACT ON ACCOUNTING STUDENTS’ ETHICAL DECISION MAKING BY GENDER MODERATION Ratih Yeltsinta; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze whether there is a relationship between the level of love of money, ethical reasoning, Machiavellian on questionable actions in accounting students to ethical decision making in accounting violations by gender moderation. The samples were taken by using the method of data collection is called purposive sampling. The samples used as many as 30 respondents. The data obtained were analyzed using analysis techniques PLS (Partial Least Square) via software SmartPLS. The results of this study indicated that there is a relationship between the level of  love of money on accounting students to ethical reasoning and Machiavellian level as well as the relationship between ethical reasoning and Machiavellian against questionable action. The results also showed that the action of questionable actions also affect how accounting students make ethical decisions accounting violations. However, gender differences between male and female accounting students do not moderate the relationship between the love of money, ethical reasoning, Machiavellian, and questionable actions.
PENGARUH KUALITAS AUDIT TERHADAP KEMAMPUAN INVESTOR MEMPREDIKSI LABA DI MASA DEPAN Kinantya Komala Nur Shabrina; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of audit quality on the investor’s ability to predict future earnings and to examine investor’s ability to predict future earnings for profitable firms and unprofitable firms. This research is a replication of the study by Hussainey (2009). The population of this research are 414 manufacture companies which is listed in Indonesia Stock Exchange period 2008-2010. Samples were selected by purposive sampling method  and finally obtained  180 manufacture companies  that fulfill the criterias. Data were analyzed using Collins et al. (1994) return-future earnings regression model.
ANALISIS PENGARUH KEPEMILIKAN SAHAM OLEH PEMERINTAH, INSTITUSI NON PEMERINTAH, ASET DAN LEVERAGE TERHADAP KINERJA PASAR BUMN PRIVATISASI DI INDONESIA Yuda Pamungkas; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research's goal is to determine the nature of relationship between government ownership, private ownership, assets and leverage with the privatized State Owned Enterprise’s market performance. Previous studies indicate that these relationships are inconclusive. Therefore, it is necessary to conduct a forward research due to this inconclusiveness, and conclude the relationship between those variables with the SOE’s market performance. Population method performed in this research, by using all of the audited financial statements of privatized SOE in Indonesia from 2004-2011. By the total of one hundred and fourteen research objects being analyzed using linear regression to determine the relationship between variables such as government ownership, private ownership, assets and leverage with the SOE’s market performance. Results of this research indicate that determinants such as government ownership, assets and leverage affect the SOE’s market performance significantly with a non-linear convex, positive and negative relationship respectively. However, private ownership becomes the only determinant that does not explain the SOE’s low or high market performance.
The Relationship between Management Responsibility, Service Quality Accountability, and the Effectiveness of the Quality Assurance System at Jabal Ghafur University Boihaki Boihaki; Teuku Isnaini; Cut Yusnidar; Fuad Fuad
Budapest International Research and Critics in Linguistics and Education (BirLE) Journal Vol 3, No 2 (2020): Budapest International Research and Critics in Linguistics and Education, May
Publisher : BIRCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birle.v3i2.987

Abstract

The objectives of this research were to describe the effectiveness of quality assurance system at Jabal Ghafur University and to find the relationship between management responsibility, service quality accountability, and team performance with the effectiveness of quality assurance system at Jabal Ghafur University. This current research employed qualitative approach, x post facto research category of correlative description. The population of this research was permanent lecturers at Jabal Ghafur University. As many as 150 samples were taken from the population by using proportional cluster sampling technique. The data were collected by using questionnaire and were further analyzed by employing Structural Equation modeling (SEM) on Partial Least Square (PLS) software. The results of the research showed that (1) the effectiveness of quality assurance system, service quality accountability, and management responsibility fell into the average category of good, (2) the higher team performance was not followed by the more effective quality assurance system.
Determinan intensi pelaporan pelanggaran: studi empiris pada Direktorat Jenderal Kekayaan Negara Anton Wibisono; Faisal Faisal; Fuad Fuad
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.801 KB) | DOI: 10.24914/jeb.v21i2.1985

Abstract

This study investigates the effects of whistleblowing system, organizational justice, job satisfaction on whistleblowing intention. The study surveys 113 civil servants at the Indonesian Directorate General of State Asset Management (Direktorat Jenderal Kekayaan Negara Indonesia) to generate the data. The results show that whistleblowing system and organizational justice positively affect whistleblowing intention. Thus, this study provides an empirical support to the theory of planned behavior. Further, this study contributes to the practice by suggesting that whistleblowing system and organizational justice are important factors in developing and evaluating the whistleblowing system, particularly in regard to the protection, rewards, and punishment of internal whistleblowers in public sector organizations.
Co-Authors Andi Rachmanda Anton Wibisono Aty Utami Boihaki Boihaki Cut Yusnidar Dwi Ratmono Faisal Faisal Farisa Mardiana Rahma Kinantya Komala Nur Shabrina Ledhyane Ika Harlyan Linear Diah Sitoresmi Monica Handoko Muhamad Indra Yudha Kusuma Muhammad Arif Rahman Ratih Yeltsinta Rofiqoh Kartikasari Sonni Handoko Teuku Isnaini Wahida Kartika Sari Yashinta Pradyamitha Cendy Yuda Pamungkas Yulia Rachmawati Yuserrie Zainuddin