Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.704

P-Index

This Author published in this journals

All Journal Journal of Economics, Business, & Accountancy Ventura IJBE (Integrated Journal of Business and Economics) Assets: Jurnal Akuntansi dan Pendidikan EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Hukum Prasada Enrichment : Journal of Management JURNAL ABDIKARYASAKTI Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Governance Andalas

Icuk Rangga Bawono

Jenderal Soedirman University

Author-ID : 2656697

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 10 Documents Claim Missing Document

Claim Missing Document

Articles

ANALYSIS OF EMPLOYEE PERCEPTION ABOUT THE WHISTLEBLOWING SYSTEM TOWARD INTENTION TO CONDUCT WHISTLEBLOWING Faris Adilah; Icuk Rangga Bawono; Warsidi Warsidi
Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This research is entitled “Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)”The objective of this research is to examined individual factors that can influence intention to conduct whistleblowing by applying the Theory of Planned Behavior, namely behavioral attitudes, subjective norms and perceived behavioral on the employees of the Purbalingga Tax Office and employees of Purwokerto Tax Office. This research was conducted at the Purbalingga Tax Office and Purwokerto Tax Office. Using variable that explain in Theory of Planned Behavior, the result of this study can be conclude that: (1) there is positive effect of behavioral attitude toward the intention of employee to conduct whistleblowing, (2) there is positive effect of subjective norm toward the intention of employee to conduct whistleblowing information, and (3) there is positive effect of perceived behavioral control toward the intention of employee to conduct whistleblowing.

Antecedents and consequences of transfer of training in public sector organizations Icuk Rangga Bawono; Ratno Purnomo
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.568

Previous studies only focused on antecedent factors of transfer of training and only a few of them focused on the consequence factors. The main objectives of this research were to examine the antecedents and consequence of transfer of training. The antecedent factors consist of individual characteristics, training design, and organizational environment. The consequence factor is individual performance. Since the previous studies used transfer of training as unidimensional construct, this research used multidimensional construct consist of knowledge sharing, training retention and training generalization. Survey with questionnaire is used as design research method. The respondents are employee who worked in state-owned hospitals (N=202). Multiple regressions was used to examine the hypothesis. The result showed that individual performance was determined by training transfer consists of three factors such as knowledge sharing, training retention, and training generalization. Training of transfer itself was determined by some factors such as individual characteristics (i.e. self-efficacy and learning orientation), training design (trainer and training material), and organizational environment (organizational support, supervisor support and peer support). Specific for organizational support, it’s only had significant effect on training retention but not on knowledge sharing and training generalization. Since transfer of training has important effect on individual performance, organization must consider the three antecedent factors.

THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION Icuk Rangga Bawono; Rasyid Mustofa; Medika Danang Indanto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.580

This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service. This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.

Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019 Icuk Rangga Bawono; Adhitia Pradana; Apriani Kartika Rahayu
Jurnal Hukum Prasada Vol. 8 No. 1 (2021): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

The law should govern the dynamics of the nation and state life in an ideal country. For instance, Indonesia is a constitutional state that subjects to legal supervision based on the 1945 Constitution for state administration. Public policies are used as guidelines and references for actions, including financial management. However, regulations as the basis for regional financial management need to be adjusted to suit the dynamics in legal condition development and the community needs. Government Regulation Number 12 of 2019 is an improvement to Government Regulation Number 58 of 2005 on Regional Financial Management used as a reference in formulating regional financial management rules. This study examines the evaluation of the readiness to implement Government Regulation Number 12 of 2019 as the basis for regional financial management. The method used in this study is a normative legal research method. The legal materials source from primary and secondary legal material. The method in presenting this research result is deductive method. This study shows that financial management is a government responsibility in exercising regional power. The urgency of drafting a Regional Regulation on financial management is motivated by changes in legal dynamics and community needs for its management. Furthermore, there is a need for evaluation of the regulation improvement for effectiveness. In conclusion, the effectiveness and efficiency of regional financial management should be evaluated after Government Regulation Number 12 of 2019 is applied. The regulations need to be disseminated for the wider community response to be identified for evaluation of improvements and adjustments to its needs.

FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION Icuk Rangga Bawono; Aan Kanivia; Oman Rusmana
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.7024

ABSTRACTThis study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017, comprising 124 samples. The data collected were analyzed using the logistic regression analysis method. This result showed that the activity ratios, liquidity, audit quality, previous year's audit opinion, and shopping could affect the provision of a company's going concern audit opinion. Meanwhile, the ratio of profitability, solvency, and company size has a more negligible effect on the going-concern audit opinion.ABSTRAKPenelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh rasio keuangan dan nonkeuangan terhadap opini audit going concern. Penelitian ini mengambil sampel 31 perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 dengan total 124 sampel. Pengujian hipotesis menggunakan metode analisis regresi logistik. Penelitian ini menunjukkan bukti rasio aktivitas, likuiditas, kualitas audit, opini audit tahun sebelumnya, dan opinion shopping dapat memengaruhi pemberian opini audit going concern perusahaan. Sementara rasio profitabilitas, solvabilitas, dan ukuran perusahaan kurang memberikan efek terhadap pemberian opini audit going concern perusahaan.

The Influence of Corporate Social Responsibility (CSR) on The Performance of MSME Innovations Under the Guidance of PT. Indocement. Tbk Cirebon during the Covid-19 Pandemic Ahmad Ali; Icuk Rangga Bawono; Muzayyanah
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

The performance of innovation in MSMEs is part of economic growth, the existence of MSMEs can support the national economy even though there is a storm of economic crisis, especially during the Covid-19 pandemic. This study aims to find out the influence of Corporate Social Responsibility on the performance of MSME Innovation in PT. Indocement during the Covid-19 pandemic. The research was quantitative, using Primary and Skunder data in taking primary data using a questionnaire distributed to 30 respondents while secondary data from the Cirebon Regency SME Cooperative Office of Industry and Trade. Furthermore, the analysis technique uses simple regression and classical assumption tests using SPSS software. The results of the analysis obtained from this study show that CSR has a positive and significant effect on the innovative performance of MSMEs under the guidance of PT Indocement during the Covid-19 pandemic

E-Filing vs Non E-Filing: Taxpayers’ Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction Ria Adhi Pramesti; Sukirman Sukirman; Icuk Rangga Bawono
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology – Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results – The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.

Strategies of Regional Levies of the Agriculture and Plantation Office of Central Java Province Diah Setyorini Gunawan; Icuk Rangga Bawono
EKO-REGIONAL Vol 18, No 1 (2023)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.erjpe.2023.18.1.3371

The management of regional levies at the Regional Apparatus Organizations needs to be done optimally, including in this case the management of regional levies at the Agriculture and Plantation Office of Central Java Province. In this regard, it is necessary to prepare a Local Own-Source Revenue strategies from the regional levies sector. The preparation of the strategies based on the results of the identification of strengths, weaknesses, opportunities, and threats in terms of collecting regional levies. This study used primary data and secondary data. Primary data include the interviews results with key informants regarding the strengths, weaknesses, opportunities, and threats in terms of collecting regional levies while secondary data include data on regional levies and references related to the Agriculture and Plantation Office of Central Java Province. This study used SWOT analysis. From this study, it can be identified the strengths, weaknesses, opportunities, and threats in terms of collecting regional levies and the strategies for the regional levies at the Agriculture and Plantation Office of Central Java Province Keywords: Strategies, Local Own-Source Revenue, Regional Levies.

PENGAMATAN POTENSI DESA DI KECAMATAN RAWALO Icuk Rangga Bawono; Rifda Naufalin; Dimas Arya Denta
JURNAL ABDIKARYASAKTI Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i2.17282

Potensi desa mencakup semua sumber daya alam dan sumber daya manusia yang ada dan tersimpan di desa. Semua sumber daya ini dapat dimanfaatkan untuk memastikan kelangsungan dan perkembangan desa. Keberadaan Badan Usaha Milik Desa (BUM Desa) dan Badan Usaha Milik Desa Bersama (BUM Desa Bersama) secara nyata menunjukkan komitmen negara dalam memberikan otonomi yang lebih kuat kepada desa serta mendorong kemandirian desa. LPPM UNSOED diundang sebagai narasumber untuk mengetahui, mengidentifikasi, dan mendayagunakan potensi baik berupa sumber daya alam maupun sumber daya manusia yang ada di desa. Sampel diambil di wilayah Desa Sanggreman, Desa Tipar, Desa Pesawahan, Desa Banjarparakan, Desa Losari, Desa Sidamulih, Desa Menganti, Desa Rawalo, dan Desa Tambaknegara. Dalam proses tersebut, BUMDes di wilayah Kecamatan Rawalo menyajikan potensi desanya yang beragam. Mulai dari Desa Sanggreman yang memiliki goa cikedang yang disinyalir memiliki sungai bawah tanah, pemandangan alam, dan hasil produk UMKM. Lalu Desa Tipar dengan pemandangan alam, embung desa, dan penyediaan sumber air. Desa Pesawahan dengan wisata religi dan pemandangan alam berupa persawahan. Desa Banjarparakan dengan rest area, gedung serbaguna, pembuatan fasilitas olahraga, dan embung desa. Desa Losari dengan agrowisata, rest area, pengolahan limbah, dan pemanfaatan tanah kas desa. Desa Sidamulih dengan sumber airnya dan embung desa. Desa Menganti dengan produk UMKM, rest area, pemanfaatan tanah lapang, dan pupuk untuk pertanian. Desa Rawalo dengan TPST (Tempat Pengolahan Sampah Terpadu), pasar rawalo, dan pemandangan groundsill. Terakhir Desa Tambaknegara dengan pemandangan alam, kekayaan adat dan budaya yang masih kental di kalangan masyarakat serta erat hubungannya dengan religi, dan banyak masyarakat yang menjadi pelaku usaha dalam bidang perniagaan dan industri kreatif. Dari banyaknya potensi yang ada di wilayah Kecamatan Rawalo, yang sudah berjalan yaitu TPST dari Desa Rawalo. Untuk potensi yang lain sedang dalam proses rencana dan pembangunan.

Analysis of User’s Acceptance of The Accrual-Based Financial Simda with Technology Acceptance Model (Tam) 3 Adapted Approach Oman Rusmana; Icuk Rangga Bawono; Riza Uyun Indriyani
Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.41

The purpose of this research is to analyze the user’s acceptance of the Accrual-Based Financial SIMDA by using Technology Acceptance Model 3 adapted approach. The research has 7 variables, namely: Result demonstrability (RES), Computer Playfulness (CPLAY), Perceived Enjoyment (ENJ) , Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Behavioral Intention (BI), and System Usage (USE). This research is a quantitative research held at the Local Government of Brebes. The method of gathering data is survey by distributing questionnaires to the respondents. The research uses proportionate stratified random sampling. A total of 108 questionnaires were distributed in this study, 106 questionnaires could be collected. The result shows that the System Usage (USE) is affected by three variables, namely: Behavioral Intention (BI), Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Behavioral Intention (BI) is affected by Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Perceived Usefulness (PU) is affected by Result Demonstrability (RES) and Perceived Ease of Use (PEOU). Meanwhile, Perceived Ease of Use (PEOU) is affected by the Computer Playfulness (CPLAY) and Perceived Enjoyment (ENJ). This research expected to provide a solution to the problems related to user acceptance of the Accrual-Based Financial SIMDA and to increase user acceptance.

Co-Authors Aan Kanivia Adhitia Pradana Ahmad Ali Apriani Kartika Rahayu Berlian Muhammad S. Ubay Diah Setyorini Gunawan Dimas Arya Denta Faris Adilah Medika Danang Indanto Muzayyanah Oman Rusmana Rasyid Mustofa Ratno Purnomo Ria Adhi Pramesti Rifda Naufalin Riza Uyun Indriyani Sukirman Sukirman Triani Arofah Warsidi Warsidi

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search