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ANALISIS FAKTOR- FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN WHOLE SALE & RITEL DI BURSA EFEK INDONESIA (BEI) TAHUN 2008 – 2010 Filzah Zafiroh, 0835030720; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Inventory is activa which the company has for sale in normal business operation or goods to be used or consumed in the production of goods to be sold. The selection method of inventory is important, because every decision has economic consequences. The purpose of this study was to examine the effect of company size, ownership structure, current ratio, financial laverage, the variability of inventory, and the intensity of the selection method of inventory supplies at Whole Sale and Ritel companies that go public on the Indonesia Stock Exchange (BEI). Object of this research is Whole Sale and Retail companies which listed on the Indonesia Stock Exchange (BEI) and publish financial statements in 2008 – 2010. Sampling using purposive sampling method is a method of sampling by specifying certain criteria. The company uses the FIFO method of inventory by 5 samples while companies using the average of 18 samples. Based on the analysis of this research concludes that the results of hypothesis testing using logistic regression find empirical evidence that the factors which influence the choice of inventory method is company size, current ratio, and inventory intensity, while the ownership structure, financial laverage, and the variability of inventory, they’re not a factor determinant in the choice of inventory accounting methods.Keywords: inventory method selection, company size, ownership structure, current ratio, financial laverage, the variability of inventory, inventory intensity
KOMPARASI KINERJA BANK PEMERINTAH DAN BANK SWASTA YANG GO PUBLIK DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011 Andre Budi Wicaksono, 0725030030; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to examine and analyze whether there are differences in the performance of government banks and private banks that go public in Indonesia Stock Exchange in the period 2008-2011. Financial performance indicators measured by CAMEL comprising CAR ratios, RORA, NPM, ROA and LDR. The population in this study are government banks and private banks recorded IDX years 2008-2011. Sampling method used was purposive sampling technique. The method of analysis is the different test Anova. The data analysis technique used is the analysis of different test Mann-Whitney test. The results showed that there is no difference between the CAR, NPM and LDR between State Bank and Private Banks. While the Return on Risk Assets and Return on Assets and the State Bank Private Bank there is a differenceKeywords: Capital Adequacy Ratio, Return on Risk Assets, Net Profit Margin, Return on Assets dan Loan to Deposit Ratio
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010 Sarana Hadi Wibowo, 08.3503.0704; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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This research aim to analyze capital structure influence, firm size and company growth to profitability at manufacturing business in Indonesian Stock Exchange. Population in this research is company of manufacture sector which enlist in Indonesian Stock Exchange. Sample Research with criterion which have been determined to be to be obtained by counted 53 manufacturing company which public’s company in Indonesia Stock Exchange, with data pooled method or panel data during year 2008 - 2010, so that the amount of sample ( n) = 53 x 3 = 159. While used by method is multiple linier regression. Result of examination in obtaining that no influence which isratio significant owe short-range with capital; long-range debt ratio with capital; and total debt with capital to profitability by partial. Other result shows there is influence which firm size measure significant to profitability by partial.Key words : Capital Structure, firm size, company growth, and profitability
PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI DAN CUKAI ROKOK TERHADAP SKEMA FINANSIAL PRODUK ROKOK PADA KANTOR BEA DAN CUKAI KUDUS Desy Tri Ratnasari Kene, 09.05.52.0055; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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This study is aimed at: (1) Determine the influence of cigarette tax to the selling price per unit that has been determined by the company, (2) Determine the magnitude of the influence of cigarette tax on sales income of the company, (3) determine the effect of VAT on the selling price per unit that has been determined by the company, (4) Knowing how VAT may affect the companys sales income. This study is quantitative research. The populations are 14 tobacco companies that are listed in the Customs Office in Kudus. Normality test, the classical assumption, regression analysis, t test, F test and the coefficient of determination are used to analyze data. SPSS for windows is used to calculate data. The results show that: (1) There is a positive effect on the price per unit excise tax, this means that any increase in excise duty will increase the price per unit and any excise reduction will lower the price per unit, (2) There is a positive effect of the VAT to the price per unit, this means that any increase in VAT will increase the price per unit and any reduction in VAT would lower the price per unit, (3) There is a positive effect on the sales tax, this means that any increase in excise duty will increase sales and any reduction would lower the sales tax and (4 ) There is a positive effect of VAT on sales, this means that any increase in VAT will increase sales and any VAT reduction will reduce sales.Keywords: Cigarette, Value Added Tax, and Sales
PENGARUH KUALITAS JASA AUDIT TERHADAP LOYALITAS KLIEN DENGAN MEDIATOR KEPUASAN KLIEN Diah Retno Palupi, 09.05.52.0065; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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This study aims to examine whether the quality of audit services with 5 dimensions namely tangible, reliability, responsiveness, assurance, empathy having an influence on client satisfaction, client satisfaction influences customer loyalty and client satisfaction as a mediator of quality of audit services as mediator of quality audit services to the client loyalty.The population in this study is a manufacturing and service company located in Central Java, while the sample of this study is the manufacturing and service company located in Central Java, which have been audited by KAP. Data used in this study is primary data, the method of data collection questionnaire. Technical analysis using multiple regression.Results of this study indicate that service quality had no significant effect on client satisfaction. While client satisfaction and quality of audit services of the dimensions reliability, assurance, empathy significant effect on client loyalty.Keywords: Quality audit services, client satisfaction, client loyalty.
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia) Dyah Sawitri, 10.05.52.0146; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This research purpose of was to analyze the factors that affect the disclosure of corporate social responsibility (CSR) in annual report of manufacturing companies listed in Indonesian Stock Exchange (IDX). CSR needs to be disclosed as to analysing the impact on the surrounding environment companies.Samples of this research are manufacturing companies listed in IDX 2010 - 2012. Total sample study for three years of observation is 205 samples. Measurement of corporate social responsibility is based on Corporate Social Responsibility Index (CSRI) is seem from the company’s annual report. Analysis tool used multiple linear regression method.The result of this study indicated that the size of the board of commissioners a significant effect on the disclosure of CSR in Indonesian. Mean while, profitability and leverage no significant impact on disclosure of CSR in Indonesia.Keywords: Corporate Social Responsibility (CSR), the size of the board of commissioners, profitability, and leverage
DETERMINAN PEMILIHAN AUDITOR EKSTERNAL BERKUALITAS Adhitia Widiyanto, 10.05.52.0066; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study examined and analyzed the influence of the number of Board of Commissioners, the growth rate of the company, and the external financing needs of the election of the external auditors on the quality of manufacturing companies that went public in Indonesia.The population in this study are all companies engaged in the manufacturing sector which is registered in the Indonesian Stock Exchange (BEI) in 2010-2012. As many as 263 companies selected sample using purposive sampling technique. The analysis technique used is logistic regression.The results showed that the amount of BOC significant effect on the selection of the external auditor quality. While the rate of growth and external financing needs are not significant influence on the selection of the external auditor quality.Keywords: Board of Commissioners, Company Growth, External Financing Needs, Selection of Qualified External Auditors
PENGARUH EARNING MANAGEMENT, CORPORATE SOCIAL RESPONSIBILITY DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH PRAKTEK GOOD CORPORATE GOVERNANCE Henry Adi Kurnianto, 10.05.52.0142; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aimed to analyze the effect of earnings management, corporate social responsibility and the value of corporate debt policy are moderated by the practice of good corporate governance with the perspective of agency theory and signaling theory.This study used a sample of 53 publicly traded companies listed on at the Indonesian Institute of Corporate Governance in the form of corporate Governace perception index (CGPI) year period from 2010 to 2012. Hypothesis testing is used multiple regression analysis with absolute value of the difference. Results of studies using regression proved that earnings management does not affect the value of the company, CSR does not affect the value of the company, debt policy affect the value peruahan, good corporate governance is not proven as a moderating variable between earnings management with corporate values, good corporate governance proved to be moderating variable between CSR with corporate values and good corporate governance proved as moderating variable between the value of corporate debt policy.Keywords: Earning Management, Corporate Social Responsibility, Debt Policy, Corporate Value, Good Corporate Governance
DETERMINAN KEPATUHAN WAJIB PAJAK BADAN INDUSTRI MANUFAKTUR (Studi Kasus di KPP Pratama Demak) Desy Nurkhasanah, 11.05.62.0003; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze the effect of perceived behavioral control, financialcondition, the condition of its facilities and the organization climatic conditions on tax compliance body.The population in this study is the Corporate Taxpayers manufacturing industry in the territory ofDemak STO. Sample selection method used was convinience sampling / based coincidence. The dataanalysis technique used is multiple linear regression analysis.Based on the results of tests performed can be seen that the perception of behavioral control,financial condition, the condition of its facilities and the organization climatic conditions and asignificant positive effect on tax compliance entities, either partially or simultaneously.Keywords: perceived behavioral control, financial condition, the condition of its facilities, theorganization climatic conditions and compliance corporate taxpayers
DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI DENGAN MODERASI KOMPLEKSITAS TUGAS Nisa Kamela, 10.05.52.0009; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the factors that affect the performance of accounting information systems with variable user participation information systems, the ability of users of information systems, training and user education information systems moderated by task complexity. The population and the sample is PD BPR BKK in Central Java and Yogyakarta. The number of BPR available in Central Java and Yogyakarta in 1242 covers much of central and branch offices. Sampling technique used was accidental sampling. Data retrieval techniques by means of a questionnaire spread. The analysis technique used is multiple linear regression analysis and to examine the effect of moderating variables used models of the absolute value of the difference between the independent variables. These results indicate that user participation information systems significant positive effect on the performance of SIA. The ability of information systems users significant negative effect on the performance of SIA. Training and user education system not significant negative effect on the performance of SIA. Participation information system users significant positive effect on the performance of SIA with moderation task complexity. The ability of users of information systems is not significant positive effect on the performance of SIA with moderation task complexity. Training and user education system not significant negative effect on the performance of SIA with moderation task complexity.Keywords: information system user participation, the ability of users of information systems, training and user education information system, the complexity of the task 
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ariani, Nenny Arief Himmawan Dwi Nugroho Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, M. Y. Dedi Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati, Ira Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma Ma'sum, Muhammad Ali Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Nasihin, Ihsan Nenny Ariani Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Regas, Roshan Retno Ika Sundari, Retno Ika Rizkiyani, Nur Fajriyah Rosza, Rosza Dewanti RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Safira, Ardisa Septi Anggraeni Septianingrum Nisa Shalina Qinta Pratiwi Sholecha, Falah Nazi' Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Anugrah Natalina, Sri Anugrah Sri Mulyani, 14.05.52.0283 Sri Sudarsi Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Suhadi Suhadi Sulasminingsih, Sulasminingsih Sulastri Sulastri , Sulastri Sulastri Sulastri Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Tiara Diva Permata Tjahyono, Rudi Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Youdhi Prayogo Zati Rizka Fadhila, 13.05.52.0227 Zulflrman Hasibuan, M.