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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting JDM (Jurnal Dinamika Manajemen) Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Proaksi Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies IIJSE Jurnal Akuntansi
Jaka Isgiyarta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences Other

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MEMBANGUN SINERGI BANK-BUMN-UKM: PROBLEM DAN SOLUSI Isgiyarta, Jaka
JURNAL BISNIS STRATEGI Vol 14, No 1 (2005): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.664 KB) | DOI: 10.14710/jbs.14.1.43-51

Abstract

Role of micro, middle business a.nd Cooperation firm in national Economics is significant, specially in Indonesia Economics crisis. Government regulation by  KEPMEN BUMN NO 236/MBU/2003  has strong effect in empowerment for micro, middle business and Cooperation firm, even Its focus in funding resources. Based on empiricial analysis, the weakness of micro, middle businees and Cooperation firm not only in funding, but in production, marketing, management too. It is better make value chain relationship BUMN - micro, midle business and Cooperation firm   to increase their capability. In the others,  focus on  tunding resources, It is necessary to create understanding relationship between bank and micro, midle businees and Cooperation firm.
Peran Dan Kaitan Activity Based Costing Dalam Target Costing Isgiyarta, Jaka
JURNAL BISNIS STRATEGI Vol 1, No 1 (1997): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.533 KB) | DOI: 10.14710/jbs.1.1.54-66

Abstract

Perkembangan perekonomian dalam akhir abad  ke-20 sangat dramatis, batasan-batasan wilayah negara semakin tidak  berfungsi untuk menghadapi gelombang ekonomi, misalnya untuk negara-negara Asia Pasifik  yang  tergabung dalam APEC sudah memplokamirkan ekonomi pasar bebas pada tahun 2010 untuk  negara maju dan  2020 untuk negara-negara yang sedang berkembang hal ini sesuai dengan  pernyataan  Deklarasi Bogor November 1994.  Sedangkan untuk negara ASEAN sesuai hasil pertemuan KTT Bangkok pada akhir tahun  1995 telah menyepakati untuk mempercepat terlaksanannya ekonomi   pasar bebas pada  tahun   2003.Kondisi lain   yang   mempercepat adanya ekonomi pasar bebas adalah, kemajuan di bidang teknologi informasi dan  transportasi,  dimana hubungan negara satu dengan negara  lain semakin  mudah dan  tidak  dapat dikendalikan  oleh pemeriniah masing-masing negara,  misalnya jaringan internet  telah menyebabkan seseorang dengan sangat  mudah   memperoleh informasi dari segala penjuru dunia.Kondisi   pasar   dengan   tingkat persaingan   tinggi   telah menggeser kekuatan  pasar,  yaitu  dari produsen ke konsumen. Produsen harus mampu memuaskan konsumen, produsen tidak dapat memproduksi   barang sesuai dengan kehendak mereka  sendiri, baik itu  yang berkaitan dengan harga maupun atribut-atribut kualitas produk.  Kombinasi   konsep activity based costing dengan  target costing sangat diperlukan untuk mengantisipasi  kondisi persaingan yang  semakin kompetitif.  Konsep activity based costing  sangat membantu dalam menganalisis kos produk agar target costing dapat terpenuhi dengan tidak mengurangi persuaratan  produk yang dikehendaki oleh konsumen. Dalam target costing, kegiatan proses produksi akan semakin komplek. Perusahaan  tidak  hanya   memperhatikan bagaimana  menjalankan produksi, tetapi juga harus melakukan analisis pasar, agar produk perusahaan laku dijual dan mendapatkan laba dengan layak.
ANALISIS PENGARUH PERSEPSI NASABAH BANK TERHADAP INTERNET BANKING ADOPTION (Studi pada Nasabah Perbankan yang Menggunakan Internet Banking di Kota Surakarta) Nur Yudha, Hafid; Isgiyarta, Jaka
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.568 KB)

Abstract

This study was conducted to analyze the factors affecting the banking customer to acceptance of Internet Banking Adoption. Results of this study are expected to contribute to banking institutions in order to enhance the credibility and increasing better service for customers who use Internet banking services, as well as provide multilevel security and update internet banking network system regularly that are not easily hijacked by the parties are not responsible. Samples were taken by cluster sampling method, which is based on the domicile of bank customers in five districts, in the city of Surakarta. These samples included 165 respondents. Testing method performed by multiple linear regression analysis were processed with SPSS for Windows version 19. Results of research conducted shows that the Perceived Ease of Use, Perceived Usefulness, Perceived Trust, and Computer Self-Efficacy provide a significant and positive effect on the acceptance of Internet Banking Adoption. While the perceived risk provides a significant and negative impact on the acceptance of Internet Banking Adoption. In a subsequent, study is expected to use a more diverse independent variables in predicting the effect on the dependent variable in order to obtain more specific results.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Auditor KAP di Kota Semarang) Rengganis, Fany Dewi; Isgiyarta, Jaka
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.6 KB)

Abstract

This research aims to examine the effect of the information technology application to auditor’s performance. This research is a replication of the research that has been done by Herusetya (2011) with differences in sample, variables and analysis method due to data resource differences. This study used primary data taken from accountant public firm in Semarang, while the previous research used primary data taken from the Big Four public accountant firm. There are totally respondents of 46 auditors who work in the public accountant firm in Semarang used in this study.            Data analysis method that has been used is multiple regression analysis with statistical programs IBM SPSS 21. This research is expected to measure the application of information technologi including skill and knowledge of the auditor in information technology, system usage,perceived usefulness and its effect to auditor’s performance.            The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor’s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved
Effect of Ordo in Assessment of Financial and Non-Financial Information Helmina, Monica Rahardian Ary; Ghozali, Imam; Isgiyarta, Jaka; Sutomo, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22554

Abstract

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.
PENGARUH TEKANAN, RASIONALISASI DAN KECERDASAN TERHADAP KECURANGAN AKADEMIK DENGAN KESEMPATAN SEBAGAI VARIABEL MODERASI (Studi Kasus di Program Studi S1 Akuntansi, Universitas Diponegoro) Jaka Isgiyarta; Rini Meliana; Dwi Okto Imtichanah
Riset Akuntansi Keuangan Vol 4, No 2 (2019): October 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i2.2132

Abstract

Tujuan penelitian ini menganalisis pengaruh tekanan, rasionalisasi dan kecerdasan terhadap kecurangan akademik dengan kesempatan sebagai variabel moderasi. Penelitian ini dilakukan dengan metode eksperimen menggunakan data primer. Responden dari penelitian ini adalah 210 mahasiswa strata satu (S1) jurusan Akuntansi, Universitas Diponegoro. Metode pengambilan sampel menggunakan teknik proporsional acak sampel. Hasil penelitian ini menunjukkan bahwa rasionalisasi berpengaruh positif terhadap kecurangan akademik. Namun, tekanan dan kecerdasan tidak berpengaruh terhadap kecurangan akademik. Hasil lain menunjukkan bahwa kesempatan tidak memiliki efek moderasi hubungan tekanan, rasionalisasi dan kecerdasan terhadap kecurangan akademik. Hal ini dikarenakan kesempatan bersifat sebagai moderasi prediktor dalam hubungan model yang dibentuk.
PENGARUH PERTUMBUHAN ASET TERHADAP PROFITABILITAS PERBANKAN DENGAN VARIABEL MEDIASI DIVERSIFIKASI ASET Jaka Isgiyarta; Habsyah Fitri Aryani
Riset Akuntansi Keuangan Vol 5, No 1 (2020): April 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i1.2808

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruhpertumbuhan aset terhadap profitabilitas perbankan yang di proksikandengan return on asset dengan diversifikasi aset sebagai variabel mediasi.Penelitian ini menggunakan data sekunder sebagai sumber data. Populasidalam penelitian ini adalah perbankan yang terdaftar di Otoritas JasaKeeuangan selama tahun 2016-2018. Sampel yang digunakan dalampenelitian ini sebanyak 106 perbankan yang dipilih menggunakanpurposive sampling. Data yang diperoleh diolah menggunakan pathanalysis dengan program SPSS 21. Hasil penelitian menunjukkan bahwapertumbuhan aset berpengaruh positif terhadap return on asset. Pengaruhpositif pertumbuhan aset terhadap diversifikasi aset juga dibuktikan secaraempiris melalui hasil pengujian regresi. Penelitian ini juga memberiinformasi bahwa diversifikasi aset mampu memediasi pengaruhpertumbuhan aset terhadap return on asset pada sampel perbankan yangditeliti
Perumusan Konsep Entitas Akuntansi Islam Jaka Isgiyarta
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Business entity is a fundamental concept in developing financial reporting. Defi¬nition of element financial reporting, relationships among element financial reporting, relationship between firm and the owners is developed base on business entity concept. Conventional accounting is developed in capitalistic culture environment. Owner is as centre of firm. In other way, Islamic cultural is different with capitalistic culture. In Islamic business, society is centre of business, business for the society, the owner should not be centre of business. Business must be self reliant, it can do anything as person. So, Islamic accounting business entity must different with conventional accounting business entity. Keyword: Islamic accounting, conventional accounting, and business entity concept.
TELAAH KRITIS FILSAFAT POSITIVISME UNTUK PENGEMBANGAN TEORI AKUNTANSI Jaka Isgiyarta
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Sebagian besar penelitian akuntansi saat ini didasarkan pada filsafat positivisme, karena penelitian tersebut lebih didasarkan pada fenomena empiris. Sisi negatif penggunaan filosofi itu adalah bahwa penelitian akuntansi jarang digunakan dalam pengembangan konsep akuntansi dan praktik akuntansi. Penelitian ini mencoba untuk menganalisis akurasi dari filsafat positivisme dalam pengembangan ilmu-ilmu sosial, terutama dalam konsep kebenaran dan metoda kebenaran. Filsafat positivisme nampaknya tepat digunakan dalam pengembangan ilmu pengetahuan alam, karena kebenaran dalam ilmu alam didasarkan pada data empiris. Dalam ilmu sosial, kebenaran pada umumnya tidak hanya didasarkan pada data empiris tetapi juga berdasarkan kekuasaan. Oleh karena itu, filsafat positivisme tidak sesuai digunakan dalam pengembangan ilmu sosial, khususnya ilmu akuntansi.Kata kunci: Filsafat positivisme, konsep kebenaran, akuntansi positif.
ANALISIS PENGARUH PENGETAHUAN UMUM, TINGKAT EKONOMI, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PBB MASYARAKAT DESA DAN KOTA DENGAN VARIABEL MODERATING KONTROL PETUGAS DESA/KELURAHAN (STUDI KASUS PADA KABUPATEN DEMAK) Carola Ditta Surya Putri; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.532 KB)

Abstract

Land and Building Tax (PBB) is one of the regional revenue that are important because it is used for regional development. In addition, Land and Building Tax (PBB) has the largest taxpayers than the other tax, and revenues from year to year increased by a greater percentage than the other taxes. Therefore, the Tax Compliance from the PBB’s tax payers is important in its contribution to the development and prosperity of the region. This study is conducted to determine the factors that may affect the Land and Building Tax Compliance in Demak and to compare the Tax Compliance from Urban taxpayers and Rural taxpayers. The tax payer’s compliance is influenced by factors General Knowledge, Economic Level, and Tax Knowledge which is moderating by the Control Officer Rural/Urban Village.All variables were measured using a 5-point Likert scale questionnaire. Population of this study is taken from Demak Regency and samples were taken by purposive sampling method. The method of testing is done by linear regression analysis and t-test-test is processed by SPSS version 21.The results have shown that the common knowledge and tax knowledge is not a significant influence on the Tax Compliance. Whereas, the economy level can provide a significant and negative impact on the Tax Compliance. On the other hand, the Control Officer Village / Village can strengthen the influence of General Knowledge and Economic Level of the Tax Compliance. However, the control officer actually weaken the influence of the Tax Compliance and Tax Knowledge.
Co-Authors Anis Chariri Aqmarina Awalianti Astutik, Erni Puji Atika Firda Zahriya Budi Hartono Carola Ditta Surya Putri Chaidir Iswanaji Dwi Okto Imtichanah Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Emilyan Inzar Fany Dewi Rengganis, Fany Dewi Habsyah Fitri Aryani Hafid Nur Yudha, Hafid Harahap, Ludwina Hassana, Fheirdha Nur Imam Ghozali Lismawati Lismawati Marfin Sinaga Ma’mun Anshori Monica Rahardian Ary Helmina Novita Sari Probowati, Dwiya Endah Pandu Rini Meliana Setiyawan, Supanji Shafira Aulia Sugesti, Rian Yuli Sutomo, Ibnu Tantra Ikhlas Nalendro Taranira Widasari Tri Jatmiko W Prabowo Vivi Anggriani Yana Aisyah