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PENANAMAN NILAI-NILAI KEJUJURAN MELALUI PENDIDIKAN ANTI KORUPSI DI SMA 6 KOTA SEMARANG Eko Handoyo; Subagyo Subagyo; Martien Herna Susanti; Andi Suhardiyanto
Jurnal Abdimas Vol 14, No 2 (2010): December 2010
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v14i2.24

Abstract

Abstrak. Korupsi di Indonesia bagaikan suatu “penyakit” yang sukar disembuhkan dan merupakan suatu fenomena yang kompleks. Untuk memberantas korupsi di Indonesia tidak cukup hanya dengan melakukan suatu tindakan represif, namun yang lebih mendasar lagi adalah melakukan tindakan preventif atau pencegahan. Salah satu upaya yang dapat dilakukan melalui tindakan preventif ini adalah dengan menumbuhkan kepedulian untuk melawan berbagai tindakan korupsi, dan sekaligus juga mendidik generasi muda dengan menanamkan nilai-nilai etika dan moral yang diperlukan dalam kehidupan bermasyarakat. Banyak hal yang dapat dilakukan, misalnya melalui kampanye publik, maupun melalui penanaman nilai-nilai moral dan etika yang dapat dimasukkan dalam kurikulum pada berbagai level terutama pada level pendidikan awal seperti SD, SMP dan SMA. Dengan upaya ini diharapkan mereka dapat tumbuh menjadi generasi yang “bersih” dan “anti korupsi” sekaligus menjadi contoh bagi generasi sesudahnya dan sebelumnya. Kesadaran dan kepedulian masyarakat perlu ditumbuhkan melalui berbagai cara, antara lain dengan mencanangkan ”Gerakan Anti Korupsi”, yang menandai komitmen berbagai elemen masyarakat dalam memberantas korupsi. Kata kunci: korupsi, penanaman nilai, pendidikan anti korupsi
Empathising and Defining the Strategy Development Process Adoption of Industrial 4.0 in SMEs Kurniawanti Kurniawanti; Subagyo Subagyo; Muhammad Kusumawan Herliansyah; Andi Sudiarso
International Journal of Innovation in Enterprise System Vol 7 No 02 (2023): International Journal of Innovation in Enterprise System
Publisher : School of Industrial and System Engineering, Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/ijies.v7i02.211

Abstract

The advent of Industry 4.0 has become an integral part of the manufacturing industry, playing a crucial role in boosting competitiveness and enhancing productivity within companies. Small and Medium Enterprises (SMEs), which contribute significantly to the national economy, must inevitably embrace the adoption of Industry 4.0 technology. However, the implementation of this technology at the SME faces numerous obstacles. To address these challenges and facilitate the transformation to Industry 4.0 in SMEs, this research aims to construct a comprehensive adoption strategy. Currently in its preliminary stage, the strategy development process primarily involves identifying stakeholders, their needs, and the goals they aim to achieve. Design thinking, specifically the empathize and define phase, is employed as the methodological approach. The information utilized in this study originates from systematic literature reviews conducted using PRISMA. The analysis of the gathered data has identified several stakeholders, including government entities, IT experts, management personnel, and employees. However, for the purpose of creating user personas, the focus is narrowed down to management and employees. User personas are instrumental in understanding the goals and potential obstacles faced by these individuals. The culmination of this stage is the formulation of a problem statement, which will be further refined in subsequent phases of the design thinking process.
Imbalan Kerja Berdasarkan Standar Akuntansi Keuangan dan Undang-Undang Nomor 13 Tahun 2003 Subagyo Subagyo
Jurnal Akuntansi vol. 6 no. 2 Mei 2006
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v6i2.654

Abstract

Relevansi Nilai Laba Akuntansi Akrual dan Arus Kas Operasi Terhadap Unexpected Return pada Emiten di Bursa Efek Jakarta Subagyo Subagyo
Jurnal Akuntansi vol. 6 no. 2 Mei 2006
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v6i2.655

Abstract

Pengaruh Profesionalisme Auditor Terhadap Opini Audit dalam Pemeriksaan Laporan Keuangan Subagyo Subagyo; Fitraini Fitraini
Jurnal Akuntansi vol. 8 no. 1 Januari 2008
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i1.681

Abstract

Time-Driven Activity-Based Costing Subagyo Subagyo
Jurnal Akuntansi vol. 8 no. 3 Sepetember 2008
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i3.691

Abstract

Memprediksi Arus Kas Masa Depan Subagyo Subagyo
Jurnal Akuntansi vol. 9 no. 1 Januari 2009
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v9i1.694

Abstract

Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Go Public Sektor Property dan Real Estate Subagyo Subagyo
Jurnal Akuntansi vol. 9 no. 2 Mei 2009
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v9i2.702

Abstract

Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i2.824

Abstract

PENGARUH FIRM SIZE, SALES GROWTH, DAN ROA TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Jemima Christy; Subagyo Subagyo
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1805

Abstract

This study aimed to examine the effect of firm size, sales growth, return of asset, the interaction between the audit committee and firm size, the interaction between the audit committee and sales growth as well as the interaction between the audit committee and return of asset on tax avoidance by moderation by the audit committee. The research data uses secondary data (financial statements) with a purposive sampling method. The regression model used in this study is a multiple linear regression model with E-views 9. Research Samples were 258 data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that sales growth and return of assets has no significant effect on tax avoidance, and firm size has a significant effect on tax avoidance. The audit committee cannot moderate the relationship of return of assets and sales growth on tax avoidance, but can moderate the relationship between firm size and tax avoidance.Keywords: firm size, sales growth, return of asset, audit committee, tax avoidance