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ANALISIS TENTANG PELAKSANAAN KUDA LUMPING YANG DIMAINKAN OLEH ANAK-ANAK DI KEPENGHULUAN MUKTI JAYA KECAMATAN RIMBA MELINTANG KABUPATEN ROKAN HILIR
Darsono, Darsono;
Erlinda, Sri;
Supentri, Supentri
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5, No 1 (2018): WISUDA APRIL 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan
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Abstract: This research is based on the implementation of kuda lumping phenomenon in which there are children. Children are involved in the appearance of kuda lumping to maintain the existence and preservation of kuda lumping, kuda lumping loaded with violence and magic usually played by adults, but in this case children who are mentally and physically not ready for things related to the element of violence and the magic. Kuda lumping is also always held at night until late at night. This phenomenon raises the perception or response of the community of Village Mukti Jaya. So the authors take a study entitled "Analysis of Implementation of kuda lumping Played By children In Village Mukti Jaya District Rimba Melintang Regency Of Rokan Hilir". This study aims to determine the implementation of kuda lumping played by children and the public perception of children dancers in kuda lumping. Respondent in this research is 102 people by using technique of Purposive Sampling. Data collection techniques are done through observation, questionnaires, interviews and documentation. The research method used is descriptive quantitative. This method is done by processing data whose data is presented through percentage calculation and given the answer. Based on the results of the study, the implementation of kuda lumping played by children are mostly in the appropriate category (50% -100%), with a percentage gain of 64.06%. And the public perception of children dancers in kuda lumping is in good category (50% -100%), with a percentage gain of 74%.Keywords: Kuda lumping
Analisis Efisiensi Pemasaran Jagung (Zea mays) di Kabupaten Wonogiri
Dewi, Dea Arien Alinda;
Darsono, Darsono;
Agustono, Agustono
Agriecobis : Journal of Agricultural Socioeconomics and Business Vol 1, No 2 (2018): Oktober
Publisher : University of Muhammadiyah Malang
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DOI: 10.22219/agriecobis.Vol1.No2.23-33
This study aims to determine the market structure, behavior and performance of maize marketing in Wonogiri District. The basic research method is analytical descriptive. The research location was chosen purposively. The farmers sample were determined by using quota sampling, while traders sample were chosen by using snowball sampling method. The research data is analyzed by SCP approach (Structure, Conduct, and Performance of Market). The research results showed that the market structure of maize in Wonogiri District leads to the incomplete market competition, namely oligopsony market. This market structure causes the inefficient market. The market conduct is inefficient, it is showed by the ?1 (0.785) <1. There are four types of maize marketing channel in Wonogiri District with the farmer?s share more than 50%. It indicates that the maize marketing in Wonogiri District is included in efficient category.
MODEL PENGENDALIAN ORGANISASI PADA PERUSAHAAN KELUARGA
Darsono, Darsono;
Pamudji, Sugeng
JURNAL BISNIS STRATEGI Vol 11, No 8 (2003): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip
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DOI: 10.14710/jbs.11.8.41-50
Family firms have been dominated national economy. However, some of them go bankrupt when handled by third generation. The owner-manager doesn't calculate a complexity of responsibility when the company become bigger and bigger. He thinks the same paradigm all the time. To overcome that problem, we propose a family-firm model with different control on it. As Ouchi (1980) said that three controls model can be used, ie. market, bureaucracy, and clan.
CORPORATE GOVERNANCE: STATE OF THE ART
Darsono, Darsono
JURNAL BISNIS STRATEGI Vol 7, No 5 (2001): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip
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DOI: 10.14710/jbs.7.5.49-58
Since 1990s the good corporate governance (GCG) has becoming a part of critical issues, especially in the publicity held companies. In such condition, there is separation between principals and agent. The agent has opportunities to make decision that allow him to take advantages by principal's cost or agency cost. To minimize agency cost, principals build a control mechanism based on self-regulated and law. Corporate governance is mechanism to govern a company to fulfill shareholders interest. It consists of shareholder's role, board of commissioner's composition and role, board of director's composition and role, control mechanism, and reporting.
PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP
Pramudito, Agung;
Darsono, Darsono
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University
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This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH
Safitri, Ni Luh Ketut Shanti Antik;
Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting
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The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector. Prior research, Kawedar (2010), and Sipahutar and Khairani (2013) discovered that the decreasing of internal control weaknesses and the number of audit compliance findings affect the audit opinion given by the audior.This research tested 354 regional financial statements in the area of Java from 2010 until 2012. Area sampling design method was used to select the financial statements. This research used logistic regression for data analysis and hypothesis examination. The result of the study indicated that internal control weaknesses and budget realization is not significant to the audit opinion. Otherwise, audit compliance findings have negative influence to audit opinion.
PENGARUH PENGALAMAN AUDITOR, SUPERVISI DAN INDEPENDENSI TERHADAP KINERJA AUDIT KEUANGAN DAERAH
Rifan, Ahmad;
Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting
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This research aim to examine the influence of auditors experience, supervision and independence of audit quality financial local government. This research moved from a sense of dissatisfaction with some of the parties, both internal and external, to the quality of the audit of the financial statements of local governments conducted by BPK-RI. The results of this research is expected to contribute to the development of science and its application of accounting in general, especially the implementation of public sector accounting / administration. Especially for the BPK- RI, can be input for improvements that are being or will be implemented in order to improve the quality of audit report.The population of this research is the heads of the general audit team of the local government financial statements of the various offices of BPK-RI. The data taken fromquestionaires distributed to respondents. Independent Variables in this research is auditors experience (X1), supervision (X2) and independence (X3), while the bound variable (dependent) isthe quality of audits (Y). Data were analyzed using multiple linear regression analysis (multiple regretion).The results showed that the supervision and independence have a positive and significantimpact on audit quality, while the auditors experience of the variables do not have a significant impact on audit quality.
PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP
Pramudito, Agung;
Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting
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This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP TERHADAP KUALITAS AUDIT
Nugrahanti, Yavina;
Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting
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This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This approach was adopted by Rossieta and Wibowo from one of Carey and Simnett audit quality analysis models. Hypothesis (1) Audit tenure positively affect to the audit quality, (2) Specialization of audit firm positively affect to the audit quality, (3) Firm Size positively affect to the audit quality.The research used 273 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2010 – 2012.Determination of the sample using purposive sampling method. Data from this study were obtained from financial statements of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. To analyze the effect of independent variable on the dependent variable, data were analyzed by logistic regression analysis.The result shows that audit tenure and industry specialization of audit firm have positive and significant effect to the audit quality, and firm size doesn’t has significant effect to the audit quality.
PERSEPSI AUDITOR DAN AUDITEE ATAS PENGGUNAAN FAKTOR-FAKTOR KUALITATIF MATERIALITAS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA
Harsa, Dwinanda;
Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting
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The aims of this research is to examine the perceptions of auditors and auditees on the use of qualitative materiality factors in the context of the formulation audit opinion by BPK RI and to examine the perceptions of auditors and auditees for the consequences that may arise if the qualitative materiality factors implemented by BPK RI. The population of this study is BPK RI’s auditors in 34 provinces and BPK RI’s auditees in this case the provincial, district and city’s governtment which are represented by the management at BPKD and Inspektorat. Research sampel obtained in this study is 167 BPK RI’s auditors and 32 BPK RI’s auditees as respondent. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using non-parametric statistical test Mann-Whitney U-test. The results indicate that there are differences in the perception on the use of qualitative materiality factors which the auditors tend to agree while the auditees tend neutral. The results showed that the auditors and auditees have the same perception of the use of qualitative materiality will improve the quality of BPK RI’s audit and will generate a positive response from the public related to BPK RI’s Audit, and different perceptions of the use of qualitative materiality will improve the quality of financial reporting.