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The Influence of Time Budget Pressure, Time Deadline Pressure and Work Stress on Audit Quality of External Auditor Dodik Juliardi Iksan
Integrated Journal of Business and Economics (IJBE) Vol 7, No 1 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i1.630

Abstract

The purpose of this study was to  try  the  goods of time pressure, deadline pressure, and work pressure on  test quality among PAF observers in Malang City. The  logical model  exercised is a  multitudinous retrogression  dissection where the dependent variables are time pressure( X1), deadline pressure( X2), job pressure( X3) and the independent variable is  test quality( Y). The study population was his PAF accountants in Malang, totaling 86. The sample  exercised  comported of her 52 repliers,  utilizing a accessible sample of his eight account  enterprises( PAF) in Malang  megacity. A Likert scale( 1- 4) questionnaire is  exercised for the  dimension. Data source is primary. This study shows that time pressure, deadline pressure, and job pressure don't affect the quality of  foreign  checkups.  terminations of this study are that the questionnaire  effects don't  give his 100 valid comebacks due to lack of  management, that the repliers are  pacified by  youthful observers, and that the study  effects are in this range. Secondly, it can not be generalized to  multitudinous regions in Indonesia. Research will be limited to a  defined bone in Malang City.
The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics Irodatun Nadilla; Dodik Juliardi
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 2 (2021)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.495 KB) | DOI: 10.17977/um066v1i22021p172-182

Abstract

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.
The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics Irodatun Nadilla; Dodik Juliardi; Dian Syariati
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 4 (2021)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.463 KB) | DOI: 10.17977/um066v1i42021p394-404

Abstract

This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.
Dampak Belanja Bantuan Operasional Perguruan Tinggi Negeri, Rupiah Murni dan Penerimaan Negara Bukan Pajak Terhadap Akreditasi Program Studi Akidah Fitrah; Dodik Juliardi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1637

Abstract

Accreditation of current study programs as part of the quality of education, on the one hand, the higher education budget being disbursed by the government is getting bigger. The purpose of this study was to empirically examine the effect of State University Operational Assistance spending, Pure Rupiah spending and Non-Tax State Revenue spending on the Accreditation of State University A/Excellent Study Programs in Indonesia. This research is a causal research with a quantitative approach. The population in this study are State Universities under the Ministry of Education, Culture, Research and Technology. The sampling technique used purposive sampling. The data used is secondary data in the form of performance reports. The data analysis technique used is panel data regression. The results of the study show that in terms of State University Operational Assistance Expenditures, Pure Rupiah Expenditures and Non-Tax State Revenue Expenditure simultaneously affect Study Program Accreditation. Partially, State University Operational Assistance Expenditures have a positive and insignificant effect on State University A/Excellent Study Program Accreditation. Pure Rupiah spending has a positive and significant effect on Accreditation of A/Excellent Study Programs in State Universities. Expenditures of Non-Tax State Revenue have a negative and significant effect on the Accreditation of State Higher Education A/Excellent Study Programs
Effect of Financial Literacy on the Financial Behavior of the Millennial Generation about the Dangers of Fraudulent Investment and Flexing Affiliations Indratirta, Nadia Prima; Handayati, Puji; Juliardi, Dodik
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.154

Abstract

This research presents insights into the impact of fraudulent investments spread by irresponsible influencers and affiliates on the millennial generation in Malang City. In addition, this study aims to determine the effect of financial literacy on the financial behavior of millennials in the city. This study uses a quantitative approach with descriptive analysis to explain the relationship between financial literacy variables and financial behavior. The main data was collected through an online survey with questionnaires distributed through social media platforms as well as through in-depth interviews with respondents who had been victims of fraudulent investments. The results showed that financial literacy has a significant effect on the financial behavior of the millennial generation in Malang City. Millennials with a high level of financial literacy tend to show better financial behavior, including in money management, investment, and debt management. It is hoped that the results of this study can raise awareness about the importance of financial literacy and help millennials make wise financial decisions
Implementation of Activity-Based Costing In Calculation of Cost of Production: Participatory Action Research Nur Izza, Virda; Nurika Restuningdiah; Dodik Juliardi
Brilliant International Journal Of Management And Tourism Vol 2 No 3 (2022): October : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.825

Abstract

Companies must have a more competitive advantage than other companies. To maintain its competitiveness, an effective pricing strategy is needed. Companies can set the selling price appropriately if the company can calculate the cost of the product. The cost of production can be calculated using Activity-Based Costing (ABC). ABC is a method used by manufacturing and service companies in measuring the cost of activities, resources, and cost objects. One of the SMEs engaged in the manufacturing sector is the Tanggulangin bag and luggage craft in Sidoarjo Regency which has now become a tourist icon in Sidoarjo Regency because it has good quality with a wide variety of products (Business UKM, 2010). With the development of small and medium-scale businesses, it is hoped that they will be able to absorb labor and improve the economy of the people of the Sidoarjo Regency. This study uses a qualitative approach. While the type of research used is Participatory Action Research. The results of this study indicate that the Activity Based Costing system improves the accuracy of product costing by recognizing that many of the fixed overhead costs vary proportionally with changes other than production volume. By understanding what causes these costs to increase or decrease, these costs can be traced to the individual products. This causal relationship allows the owner to improve the accuracy of product costing, which significantly improves decision-making. The application of Activity Based Costing is not only useful for its purpose of pricing but can also be used to improve the way things work. Success in implementing an Activity Based Costing system is not only by understanding the technical details but requires support from the owner and also the employees concerned to work together and take the initiative to implement an Activity Based Costing system.
The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia Arini, Arini; Maharani, Satia Nur; Juliardi, Dodik
International Journal of Tourism and Hospitality in Asia Pasific Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.008 KB) | DOI: 10.32535/ijthap.v3i3.958

Abstract

This study examines the effect of sustainability reports on the performance of maqashid sharia in Islamic banks. The sample of this research is Islamic commercial banks in Indonesia for the period 2014-2018. The sustainability report is measured by the standard score of the GRI 4 sustainability report and the performance of Islamic banks is measured using maqashid sharia with 3 perspectives, namely education, justice and welfare. The method used is panel data regression with 3 research models. The results of the analysis of model 1 show that the sustainability report has a significant negative effect on the performance of maqashid sharia from an education perspective. In model 2, the results show that the sustainability report does not have a significant effect on the performance of maqashid syariah justice perspective. Model 3 shows the results that the sustainability report does not have a significant effect on the performance of maqashid syariah from the welfare perspective.
The Effect of Financial Literacy, Income, And Financial Planning on Stock Investment Decisions Nanda Prastiwi, Bellia; Utami, Helianti; Juliardi, Dodik
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 4 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i4.210

Abstract

This study examines the effect of financial literacy, income, and financial planning on stock investment decisions. The population in this study uses young workers who are members of the Beginner Stock Investor (ISP) community. This study used a questionnaire distributed to members of the ISP community in East Java as a sample, with 100 respondents. Sampling using non-probability sampling with a purposive sampling approach. This study uses descriptive and multiple linear regression analysis to test the hypothesis. From the multiple linear regression analysis results, the researchers found that financial literacy, income, and financial planning affect stock investment decisions.
Corporate Sustainability Reporting in Southeast Asia: A Scoping Review Kono, Videl Remus; Restuningdiah, Nurika; Juliardi, Dodik
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.249

Abstract

This research aims to map developments, factors and theories used in corporate sustainability reporting in Southeast Asia. The method used is a scoping review adopted from Arksey & O'Malley. Use of secondary data from six databases, namely Sage, Wiley, Emeral, Taylor & Francis, Springer and Proquest. The scope of this research is countries in the Southeast Asia region with an observation period of eight years (2015-2023). The results obtained were 40 articles which illustrate that companies in Southeast Asia generally have implemented sustainability in their reports but it is voluntary but companies that have registered on the stock exchange are mandatory. The country with the most research is Indonesia, while the least or none is Cambodia, Myanmar and Laos. It was found that 8 factors influence sustainability reporting in Southeast Asia and 12 theories used, where the most dominant are legitimacy theory and stakeholder theory, the most published articles are in the Emeral database, the most used method is quantitative, the year of most publications is 2023, There are 6 journals with quality A and 12 journals with quality B. Social Responsibility Journal is the dominant journal with 7 articles.
The Effect of Solvability, Company Growth and Income Management on Going Concern Audit Opinions Puspita, Anggi Dini; Juliardi, Dodik; Putri, Dhika Maha
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.952

Abstract

This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.