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All Journal Jurnal Dinamika Akuntansi Dinamika Pendidikan Accounting Analysis Journal
Sukardi Ikhsan
Jurusan Akuntansi, Fakultas Ekonomi,Universitas Negeri Semarang, Indonesia Gedung C6 Kampus Sekaran Gunungpati Semarang
Economics, Econometrics & Finance Education

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PENERAPAN MANAJEMEN BERBASIS SEKOLAH SMK NEGERI DAN SMK SWASTA SE-KARASIDENAN SEMARANG Ikhsan, Sukardi; Anisykurlillah, Indah
Dinamika Pendidikan Vol 5, No 1 (2010): Juni 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The objectives of this study are to analyze the implementation of School-Based Management in State and Private Vocational Schools (SMK) in Semarang Residence, and to identify the overall performance of State and Private Vocational Schools (SMK) in Semarang Residence which based on School-Based Management. The population of this study was all State and Private Vocational Schools (SMK) in Semarang Residence. The sample consisted of 10 State Vocational Schools (SMK) And 10 Private Vocational Schools (SMK). The results showed that either the principals of State Vocatinal Schools (SMK) or the principals of Private Vocational Schools (SMK) had very ideal criteria, curriculum and teaching programs had optimal criteria, staff had ideal criteria, students had ideal criteria and the infrastructure had highly optimized criteria.
ANALISIS RENTABILITAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DI JAWA TENGAH Ikhsan, Sukardi; Solikhah, Badingatus
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1951

Abstract

Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh liquidity, solvability, cost efficiency dan size terhadap economic rentability baik secara parsial maupun simultan. Populasi dari penelitian ini adalah Koperasi Pegawai Republik Indonesia (KPRI) yang terdaftar pada DINPERINDAGKOP and UMKM dari tahun 2008 sampai 2009. 97 KPRI dari 7 kota dipilih secara random sebagai sampel. Data dianalisis dengan menggunakan descriptive statistics dan multiple regression. Hasilnya memperlihatkan bahwa solvability, cost efficiency and size mempengaruhi economic rentability; liquidity tidak mempengaruhi economic rentability; dan liquidity yang simultan, solvability, cost efficiency and size mempengaruhi economic rentability. The purpose of this study is to investigate the influence of liquidity, solvability, cost efficiency and size to the economic rentabilityboth partially and simultaneously. The populations of this study were Koperasi Pegawai Republik Indonesia (KPRI)listed at DINPERINDAGKOP and UMKM in their citiesfrom 2008 to 2009. 97 KPRIs from 7 cities are chosen randomly as samples. The data are analyzed by using descriptive statistics and multiple regression. The results show that solvability, cost efficiency and size influence the economic rentability; liquidity doesn’t influence economic rentability; and simultaneous liquidity, solvability, cost efficiency and size influence the economic rentability.
DAMPAK IMPLEMENTASI UNDANG-UNDANG AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK STUDI KASUS MAHASISWA AKUNTANSI UNIVERSITAS NEGERI SEMARANG Ikhsan, Sukardi; Solikhah, Badingatus; Susilowati, Nurdian
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2991

Abstract

Tujuan dari penelitian ini adalah untuk menemukan bukti empiris pengaruh implementasi UU Akuntan Publik terhadap minat menjadi akuntan publik. Penelitian dilakukan pada mahasiswa Akuntansi Universitas Negeri Semarang. Sampel dihitung dengan menggunakan rumus Slovin. Sebanyak 150 kuesionair disebarkan kepada responden secara acak (random). Dan terakhir diperoleh kuesionair yang dapat digunakan untuk diteliti sebanyak 70 buah atau dapat dikatakan respon rate sebesar 47%. Selanjutnya data primer yang telah dikumpulkan diolah dan dianalisis menggunakan analisis statistik deskriptif. Sedangkan hipotesis diuji dengan regresi. Hasil penelitian menunjukkan bukti empiris bahwa implementasi UU Akuntan Publik berpengaruh positif terhadap minat menjadi akuntan publik. Namun demikian pengaruh tersebut sangat kecil, hal tersebut ditengarahi oleh pemahaman responden terhadap UU Akuntan Publik yang masih minim. The purpose of this study was to find empirical evidence of the effect of implementation of the Law on Public Accountants into interests become public accounting. The study was conducted on Accounting students of Semarang State University. Sample size was calculated using the formula Slovin. Furthermore, as many as 150 questionnaire distributed to respondents in random order (random). Questionnaire obtained can be used to study many as 70 pieces or may be a response rate of 47%. Furthermore, primary data was collected were processed and analyzed using statistical analysis descriptive. While the hypothesis was tested by regression. The results showed empirical evidence that implementation of the Public Accounting Act positive influence into interests become public accounting. However, the effect is very small, it is because of the understanding of the respondents to the Public Accounting Act was minimal.
PENERAPAN BALANCE SCORECARD SEBAGAI TOLAK UKUR KINERJA PADA KPRI DI JAWA TENGAH Ikhsan, Sukardi
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i2.1918

Abstract

Tujuan penelitian ini adalah menerapkan penilaian kinerja berdasarkan balanced scorecard pada badan usaha Koperasi Pegawai Republik Indonesia di Jawa Tengah, mengidentifikasi kinerja secara keseluruhan badan usaha Koperasi Pegawai Republik Indonesia di Jawa Tengah berdasarkan perspektif balanced scorecard. Responden yang yang digunakan adalah pengurus dan pengawas pada 74 KPRI di 30 Kabupaten di Jawa Tengah. Hasil penelitian ini adalah perbaikan terhadap kegiatan manajemen difokuskan pada indikator-indikator baik dalam indikator hasil akhir maupun indikator proses (leading) yang memiliki gap-gap besar antara kinerja aktual dengan standar yang telah ditetapkan. Analisis BSC memberikan sebuah perspektif yang lebih luas bagi KPRI berhubungan dengan posisi persaingannya maupun kebijakan-kebijakan serta keputusan-keputusan  strategis yang akan diambil. AbstractThe objective of study is for applying the performance assesment, based on balanced scorecard in Koperasi Pegawai Republik Indonesia, Central Java and for identifying the whole performance of Koperasi Pegawai Republik Indonesia in Central Java, based on the perspective of balanced scorecard. The respondents are the staff and the supervisor in 74 KPRI in 30 Kabupatens, Central Java. The findings shows that the reparation on management activities focuses on both leading indicator and product indicator. They have great gaps between actual performance and given standard. The BSC analysis gives a wider perspective, relates to the competition position, the policies and strategic decisions  for KPRI.Keywords: balanced scorecard; KPRI; performance assesment
FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN (FRAUD) DI SEKTOR PEMERINTAHAN KABUPATEN KLATEN Adinda, Yanita Maya; Ikhsan, Sukardi
Accounting Analysis Journal Vol 4 No 3 (2015): August 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i3.8311

Abstract

Tujuan penelitian ini adalah untuk menguji persepsi pegawai negeri di instansi pemerintahan Kabupaten Klaten tentang pengaruh keefektifan pengendalian internal, kultur organisasi, kesesuaian kompensasi, penegakan peraturan,keadilan distributif, keadilan prosedural, komitmen organisasi terhadap kecurangan fraud di sektor pemerintahan. Sampel penelitian ini terdiri dari 200 pegawai yang bekerja di instansi pemerintahan Kabupaten Klaten. Kuesioner yang memenuhi syarat adalah 150 responden. Pengumpulan data dengan menggunakan kuesioner. Analisis data menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS. Hasil penelitian menunjukkan pengaruh negatif antara keefektifan pengendalian internal, kultur organisasi, keadilan prosedural, dan komitmen organisasi dengan kecurangan (fraud) di sektor pemerintahan, terdapat pengaruh positif antara keadilan distributif dengan kecurangan (fraud) di sektor pemerintahan, tidak terdapat pengaruh antara kesesuaian kompensasi dan penegakan peraturan dengan kecurangan (fraud) di sektor pemerintahan. Bagi penelitian selanjutnya diharapkan dapat memperluas variabel penelitian.The purpose of this study was to examine the perception of civil servants in Klaten Regency on the influence of internal control effectiveness , organizational culture, compensation compliance, enforcement regulations, procedural justice, distributif justice, organizational commitment towards fraud in the Government sector. This research sample consisted of 200 employees who work in Klaten Regency. The qualified respondents consist of 200 quesionare. Data analysis using Structural Equation Modeling (SEM) with smartPLS analysis tool. The results showed negative influence of internal control effectiveness, organizational cultures procedural justice, and organizational commitment with fraud in the Government sector, there is a positive influence among justice distributif with fraud in the government sector, there was no influence compliane compensation and enforcement regulatory compliance with fraud in the government sector. For further research are expected to expand the research variable.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DI SEKTOR PENDIDIKAN KOTA SEMARANG Rachmanta, Ray; Ikhsan, Sukardi
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4221

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh keadilan distributif, keadilan prosedural, penegakan peraturan, keefektifan sistem pengendalian internal, perilaku tidak etis, budaya organisasi, dan komitmen organisasi terhadap kecurangan . Sampel dalam penelitian ini adalah 98 pegawai dinas pendidikan kota Semarang, 52 pimpinan sekolah, 92 guru, dan 100 murid SMA Negeri se-kota Semarang. Analisis data menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat uji smartPLS. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif antara perilaku tidak etis di sektor pendidikan terhadap kecurangan, terdapat pengaruh negatif antara komitmen organisasi dengan kecurangan di sektor pendidikan, terdapat pengaruh negatif antara keefektifan sistem pengendalian internal persepsi pegawai dinas pendidikan terhadap kecurangan. Tidak terdapat pengaruh antara keadilan distributif, keadilan prosedural, penegakan peraturan, dan budaya organisasi dengan kecurangan di sektor pendidikan, tidak terdapat pengaruh antara keefektifan sistem pengendalian internal persepsi pimpinan sekolah, guru, dan murid dengan kecurangan.The purpose of the research were the effect justice distributif, justice procedural, regulatory enforcement, the effectiveness of the internal control system, the behavior unethical, organizational culture, and organizational commitment toward fraud. The sample of this research is 98 employed in the education service officers, 52 employed in schools, 92 teachers, and 100 students of SMA Negeri Semarang. The data analysis in this study used the Structural Equation model analysis of the full Modeling (SEM) with test equipment smartPLS. The results showed that there was a positive influence of unethical behavior with fraud  in the educational sector, there was a negative influence of organizational commitment with fraud in the education sector, there was a negative influence of the effectiveness of internal control systems by fraud  the perception of employees of the Department of education, there was no influence between procedural justice distributif, justice, enforcement of regulations, and cultural organizations with fraud in the education sector, there was no influence between the effectiveness of the internal control system of the perception of the direction of the school, teachers, and students by fraud.
DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) PADA DINAS PEMERINTAH SE KABUPATEN GROBOGAN Chandra, Devia Prapnalia; Ikhsan, Sukardi
Accounting Analysis Journal Vol 4 No 3 (2015): August 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i3.8308

Abstract

Penelitian ini bertujuan untuk menggali persepsi para pegawai di instansi pemerintahan mengenai faktor- faktor yang mempengaruhi kecenderungan kecurangan akuntansi (fraud) seperti keefektifan pengendalian internal, budaya etis, kesesuaian kompensasi, penegakan peraturan, asimetri informasi, dan komitmen organisasi. Penelitian ini menggunakan sampel sejumlah 182 pegawai instansi dinas pemerintahan di Kabupaten Grobogan. Teknik pengambilan sampel menggunakan convenience sampling. Analisis data dalam penelitian ini menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS 2.0. Hasil penelitian menunjukkan terdapat pengaruh negatif keefektifan pengendalian internal, kesesuaian kompensasi, dan penegakan peraturan terhadap kecenderungan kecurangan akuntansi di sektor pemerintahan, terdapat pengaruh positif asimetri informasi terhadap kecenderungan kecurangan akuntansi di sektor pemerintahan, tidak terdapat pengaruh negatif budaya etis dan komitmen organisasi terhadap kecenderungan kecurangan akuntansi di sektor pemerintahan. Saran pada penelitian selanjutnya diharapkan untuk melakukan observasi atas objek penelitian untuk mengetahui kesediaan objek penelitian, dan menambah faktor lain yang mempengaruhi kecenderungan kecurangan akuntansi.This research aims to explore the perceptions of employees in government agencies about the factors that affect to the of accounting fraud as internal control effectiveness, ethical culture, compensation, compliance enforcement of regulations, information asymmetry, and organizational commitment. This research using 182 employees as the samples by the respondent government agencies working in financial at the Department of Grobogan Regency. This research using convenience sampling. Data analysis in this research using a model full analysis structural equation modelling (SEM) with a smartPLS2.0. The results of the research showed that there are negative influences between the effectiveness of the control, the suitability of compensation , and the enforcement of the regulations by the tendency of accounting fraud in the government sector. there is a negative influence of with the tendency of accounting fraud in the government sector, there is a positive influence of asymmetry of information with accounting fraud trends in the government sector, there is no negative influence of ethical culture and organizational commitment with a tendency of accounting fraud in the sector of government. The advice in this research to conduct observation over the object of research to determine the willingness of the research object, and add to other factors that affect the tendency of accounting fraud.
Co-Authors Badingatus Solikhah Devia Prapnalia Chandra, Devia Prapnalia Indah Anisykurlillah Nurdian Susilowati Ray Rachmanta, Ray Yanita Maya Adinda, Yanita Maya