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All Journal ETIKONOMI Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Agora Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi EkBis: Jurnal Ekonomi dan Bisnis Sebelas Maret Business Review Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research Journal Of Business, Finance, and Economics (JBFE) SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal REKOMEN (Riset Ekonomi Manajemen) Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi

Doddy Setiawan

Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret

Author-ID : 255356

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RISIKO SISTEMATIS SEBELUM DAN SELAMA KRISIS MONETER Doddy Setiawan
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 3 (2004): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research investigates the issue of relationship between fundamental variables: asset growth, liquidity, leverage, total asset turn over and return asset, and systematic risk (beta) at two periods: before and after monetary crisis. The objectives of this research are: (1) to examine the effect of fundamental variables to systematic risk and (2) to examine the effect of monetary crises on systematic risk. The samples of this research are: 56 manufacture firms for before monetary crisis period and 105 manufacture firms for after monetary crisis period. The analysis shows that before monetary crises asset growth, total asset turn over and return on investment affect beta significantly. But, after monetary crisis period only leverage variable affect beta significantly. Based on these results investor can use fundamental variables to analyse systematic risk. This research also shows systematic risk before and after monetary crises are different. The results of this research confirm Ahmed and Lockwood (1998) that systematic risk is different in different economics condition.

EFEKTIFITAS BUDAYA ORGANISASI DALAM MENINGKATKAN KUALITAS PELAYANAN KEPADA MASYARAKAT Hamidi Muhammad; Doddy Setiawan
JISIP : Jurnal Ilmu Sosial dan Ilmu Politik Vol 6, No 2 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Abstract, Government must be found among groups of human beings, or we call it organization. There must be culture in an organization. The strong culture in an organization might cause force or support towards their members to do or act in accordance with the rules of the organization. The organizational culture becomes one of the important factors of the organization bureaucracy, because the organizational culture is used to achieve the efficiency, effectiveness, productivity, and working attitude. This research used descriptive qualitative method whose data collection process was done through observation, documentation, and deep interview with reliable informants in the field obtained through snowball sampling. The results of the research are: 1) increasing the culture of ‘in/on time’ in the governance is relatively effective to give the great service towards society, 2) facility is the supporting factor to increase the society service, 3) human resource becomes inhabiting factor of society service when the members of the organization don’t understand the basic principles of society service. Keywords: Organization, Public Service, Effective Abstrak: Pemerintahan merupakan sesuatu yang pasti ada dalam suatu kelompok manusia atau yang disebut organisasi. Dalam organisasi terdapat budaya. Budaya yang kuat dalam organisasi dapat memberikan dorongan kepada para anggotanya untuk berperilaku sesuai dengan yang diharapkan oleh organisasi. Budaya Organisasi menjadi salah satu faktor penting dalam kesuksesan suatu organisasi birokrasi, karna budaya organisasi digunakan untuk mencapai efesiensi, efektifitas, produktifitas, dan etos kerja. Dalam penelitian ini digunakan metode penelitian deskriptif kualitatif dengan langkah-langkah pengumpulan data dilakukan melalui observasi, dokumentasi dan wawancara yang mendalam dengan informan lapangan yang diperoleh dengan teknik snowball sampling. Dari penelitian yang dilaksanakan telah diperoleh suatu kesimpulan: 1.meningkatkan budaya organisasi tepat waktu dalam pemerintahan sangat efektif dalam memberikan pelayanan kepada masyarakat. 2. Sarana dan prasarana sebagai faktor pendukung dalam meningkatkan pelayanan kepada masyarakat. 3. Sumberdaya manusia menjadi faktor penghambat dalam memberikan pelayanan publik apabila tidak memahami prinsip-prinsip pelayanan publik dan asas-asas pelayanan publik. Kata Kunci: Budaya Organisasi, Pelayanan Publik, Efektifitas

Political Connection and Firm Value in Indonesia Versiandika Yudha Pratama; Doddy Setiawan
Sebelas Maret Business Review Vol 3, No 2 (2018): December 2018
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v3i2.14932

This is an event study aims to determine the influence of political connections to firm value as measured by cumulative abnormal return on non-financial sector companies listed in Indonesia Stock Exchange. This study used secondary data in the form of stock price and annual financial statement obtained the Indonesia Stock Exchange website, Indonesian Capital Market Directory, and other relevant sources. In sampling technique, purposive sampling method is used where 272 non-financial sector companies are selected. The data is examined by using multiple linear regression to measure the influence of political connections on firm value. The findings of this study revealed that political connections have an effect on firm value as measured by cumulative abnormal return on non-financial sector companies listed in Indonesia Stock Exchange.

Pengembangan Pengrajin Tikar di Gondangrejo Kabupaten Karanganyar Isna Putri Rahmawati; Doddy Setiawan; Evi Gantyowati; Aris Eddy Sarwono
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 01, Issue 02, September 2019
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol1.iss2.art2

Kegiatan pengabdian ini dilaksanakan di Desa Ngaglik dan Selokaton Gondangrejo, Karanganyar Jawa Tengah. Daerah tersebut memiliki potensi dalam menghasilkan tikar dan olahannya yang dikerjakan secara semi tradisional. Penduduk di sekitar wilayah tersebut mata pencaharian sebagian besar sebagai penentun tikar dan buruh tenun tikar. Desa tersebut mempunyai potensi dalam pengembangan ketrampilan pengrajin tikar. Masalah utama yang ada pada para pengrajin diantaranya masalah manajemen pengelolaannya (aspek akuntansi dan manajemen keuangan), proses produksi yang kurang optimal dan belum melakukan efisiensi dan proses produksi yang dilakukan serta penanganan sumber daya manusia. Kegiatan pengabdian ini dilaksanakan dengan menggunakan beberapa pendekatan, antara lain melalukan kegiatan pelatihan bidang manajemen dan ketrampilan, peragaan dan pemanfaatan alat yang akan diterapkan dan pelatihan SDM akan produk-produk yang dihasilkan. Pengabdian ini menambah 3 ATBM untuk proses produksi dan memenuhi pesanan dan penambahan benang untuk variasi motif. Selain itu juga terdapat pendampingan pembukuan, manajemen keuangan dan penguatan SDM.

MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN Eko Arief Sudaryono; Doddy Setiawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management.

A Literature Review of Tax Avoidance Ade Imam Muslim; Doddy Setiawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.6112

ABSTRACTThis study aims to provide an overview of the development of tax avoidance research. Data is taken from publishers Emerald, Ebsco, Wiley, Springer, and Proquest database. Samples from 2005 to 2019 and 77 articles were obtained covering tax avoidance. The method of analysis is through article classification by topic, source of scientific discipline, journal name, measurement of tax avoidance, distribution of article years, and references. In sum, the results of the study found that tax avoidance research has increased from year to year and still an interesting topic to study.ABSTRAKPenelitian ini bertujuan memberikan gambaran tentang pengembangan penelitian penghindaran pajak. Data diambil dari penerbit Emerald, Ebsco, Wiley, Springer, dan Proquest. Sampel diambil dari tahun 2005 sampai dengan tahun 2019 sebanyak 77 artikel penghindaran pajak. Metode analisis melalui pengklasifikasian artikel berdasarkan topik, sumber disiplin ilmu, nama jurnal, pengukuran penghindaran pajak, distribusi tahun artikel dan referensi. Secara umum hasil penelitian menemukan bahwa penelitian penghindaran pajak telah meningkat dari tahun ke tahun dan menjadi topik penelitian yang masih menarik untuk diteliti.

Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia Harumi Puspa Rizky; Doddy Setiawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

ABSTRAKPenelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.ABSTRACTThis study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.

Apakah konvergensi International Financial Reporting Standards meningkatkan relevansi nilai informasi akuntansi? Kadek Ari Rahayu; Doddy Setiawan
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Tujuan penelitian ini adalah untuk menguji kualitas informasi akuntansi pada saat konvergensi IFRS di Indonesia. Proksi relevansi nilai digunakan untuk mengukur kualitas informasi akuntansi, dengan kondisi informasi akuntansi yang berkualitas tinggi adalah informasi dengan tingkat relevansi nilai yang tinggi. Model penelitian yang digunakan yakni, Price Model (PM) dan Return Model (RM). Populasi penelitian ini adalah industri perbankan di Indonesia dan sampel yang digunakan sebanyak 26 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum tahun 2008. Peneliti membagi empat periode penelitian yaitu tahun yang dipilih untuk periode PSAK Industri (2008-2009), proses konvergensi IFRS (2010-2011), hasil tahap pertama konvergensi IFRS (2012-2013), dan hasil tahap kedua konvergensi IFRS (2015-2016). Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa terjadi peningkatan relevansi nilai informasi akuntansi pada saat konvergensi IFRS di Indonesia. Analisis tambahan dilakukan untuk menguji sensitivitas hasil pengujian hipotesis yaitu pengujian menurut ukuran perusahaan (Besar vs Kecil). Ditemukan hasil bahwa ukuran perusahaan besar atau kecil tetap berhasil membuktikan konvergensi IFRS yang dilakukan secara bertahap dapat meningkatkan nilai relevansi informasi akuntansi.

Political Connection, Ownership Structures and Tax Aggressiveness: The Case of Indonesia Agita Zafi Rahmasari; Agung Nur Probohudono; Doddy Setiawan
AFEBI Accounting Review Vol 5, No 1 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i01.315

The main purpose of this research is to examine the influences of political connection and ownership structures towards the tax aggressiveness in Indonesian companies. This research is a quantitative research and the samples consist of the companies listed in the Indonesia Stock Exchange in 2015-2016. Furthermore, the data used in this research is secondary data obtained from the companies’ financial reports and annual reports. The tax aggressiveness is measured with Book Tax Differences (BTD) proxy. The result of this research shows that political connection, government ownership, and foreign ownership give negative significant effects towards tax aggressiveness, while institutional ownership give no significant effect towards tax aggressiveness. The limitation of this research is the using of 2-year samples only that consist of companies in various sectors. In addition, the companies that are classified in a particular sector, are given different tax treatment by Directorate General of Taxes. This research can be beneficial for making taxation regulation in the future. This research is also expected to be the supporting literature for the next research for the scholars in the taxation and accounting field related to the company’ tax aggressiveness. This research extends the previous research by adding some type of ownership structure in analyzing factors that affect tax aggressiveness in Indonesia. The ownership structure consists of government ownership, foreign ownership, and institutional ownership. Furthermore, political connections in this study were analyzed from connections through boards of directors and commissioners.

THE EFFECTS OF FINANCIAL RATIO, LOCAL SIZE AND LOCAL STATUS ON FINANCIAL DISTRESS Novica Indriaty; Doddy Setiawan; Yuwita Ariessa Pravasanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.381

This study is aimed to examine the effects of financial ratio empirically, local size and local status on financial distress. The status of financial distress is the condition of the inability of the local government to repay the loan principal and the loan interest. The population of this study include local governments in Indonesia that publish Report on Local Government Finances in 2008-2014. Samples were selected based on purposive sampling method and obtained 641 as research observation. With logistic regression, this study found that financial ratio included current ratio (CR), debt to equity ratio (D/E), operating revenues to total revenues ratio (OR/TR), return on assets ratio (ROA), return on equity ratio (ROE), and macro-economic variables were local size and local status have a significant effect on financial distress. Keywords : Financial Distress, Financial Ratio, Local Size, Local Status, Logistic Regression, Report on Local Government Finances

Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta Aminuyati An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Putri Anindya Listya Purwa Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Maisaroh SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yoga Haadiy Prassetio Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya

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