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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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PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS Vivi Anggriani; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning management before and after convergence of IFRS in Indonesia. The audit committee consist of the audit committee size, audit committee independence, audit committee expertise, and audit committee meeting.The type of data used in this study is secondary data and involves 40 non financial sector companies in Indonesia. the sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchanges which publishes annual report in 2008 until 2015. The data was analyzed separately between two period by using multiple linear regression model. This research also used Chow test as an additional test.This study uses agency theory to formulate five hypotheses that lead to the results of the analysis. The result of this showed that on before convergence of IFRS period, audit committee size, audit committee independence, and audit committee expertise has significant and negative effect on eraning management. However, on after convergence of IFRS period only audit committee independence and audit committee expertise have significant and negative effect on earning management. The result of chow test showed that the effect of audit committee and managerial ownership on earning management have structural change in regression model.
ANALISIS PENGARUH PENEMPATAN PADA BANK INDONESIA, PEMBIAYAAN MURABAHAH DAN RASIO NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK UMUM SYARIAH (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2013-2017) Shafira Aulia; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is analyzing the effect of placements at Bank Indonesia, murabaha  financing and the ratio of non-performing financing to the liquidity of Sharia Commercial Banks in Indonesia. Liquidity is one indicator of measurement to determine the health assessment of Sharia Banks in Indonesia. This analysis uses Financing to Deposit Ratio (FDR) as an indicator of measuring liquidity. The type of data used in this study is secondary data and the total number of samples in this study were 55 data on Sharia Commercial Banks in Indonesia. The sampling method in this study uses purposive sampling technique with the criteria of Sharia Commercial Banks which published quarterly financial statements in 2013-2017. Placements in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables were analyzed using multiple linear regression. The results of this study indicate that placements in  Bank Indonesia has a significant negative impact on FDR. While murabaha financing and the ratio of non-performing financing have a positive but not significant effect to FDR. Placement in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables have a significant effect on the liquidity of Sharia Commercial Banks simultaneously.
ANALISIS PENGARUH PROFESIONALISME TERHADAP TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (Studi Empiris pada Auditor Eksternal di Kota Semarang) Marfin Sinaga; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between the professionalism of the auditor as an independent variable consisting of the dimensions of dedication, community affiliation, autonomy demand, belief self regulation, social obligation with the dependent variable, namely consideration of the level of materiality in the audit process financial statements. The respondents are a few professionals who work well as part-time jobs, junior auditor, senior auditor, supervisor, manager or partner at public accounting firm located in Semarang. Sampling was done using a type of non-probability sampling, to collect some important information provided by respondents. The questionnaire is a tool used to measure the variables. Analytical model used is multiple linear regression to determine whether there is a relationship between the auditor materiality level of professionalism and consideration in the process of auditing the financial statements. Based on the calculation and analysis conducted shows that there is a positive correlation between variables with a consideration of professionalism auditor materiality levels, including the dedication, the dimension, the dimension of independence, and relationships with other professions. Positive correlation between the independent variables with the dependent variable showed that the higher the professionalism of an auditor will be more appropriate then the auditor's consideration of materiality in auditing financial statements.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG BERWIRAUSAHA DENGAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris di KPP Pratama Kudus) Tantra Ikhlas Nalendro; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The Government until this time relies on tax revenue as a major source of development funds so that taxpayers are expected to have a high tax compliance. However, the reality reveals that most of taxpayers have no compliance. It is indicated by paying taxes late and try to do the tax evasion. This study aims to test empirically and analyze the effect of willingness to pay taxes, knowledge andunderstanding of taxpayers, perception of taxpayers financial condition, environtmen as moderating towards tax compliance. The proposed hypothesis are willingness to pay taxes, knowledge andunderstanding of taxpayers, perception of taxpayers financial condition have a positive influence towards tax compliance and moderated by environtment.The research was conducted by survey method to individual tax payers in the Kudus city who perform as an enterpreneur, which is obtained by incidental sampling. Data collection method used questionnaires at 2014 toward 100 respondent, and further data were analyzed using multiple regression analysis.The results of this research indicated that willingness to pay taxe and perception of taxpayers financial conditionhad a significant effect toward tax compliance. But knowledge and understanding of taxation law do not had a significant effect toward tax compliance. And the environtment positively moderating effect of willingness to pay taxes, knowledge andunderstanding of taxpayers, perception of taxpayers financial condition toward tax compliance.
ANALISIS PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR (Studi Empiris Pada Bank BRI Kantor Inspeksi Semarang) Yana Aisyah; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to determine the relationship of human capital that may affect the auditor quality, in which the independent variable consists of formal education level, working experience, professional qualification auditor and continuing professional development. The population of this research are auditor in Bank BRI in Semarang, sample that used amounted to 47 respondents. Method of testing is done by multiple linear regression analysis. Under the normality test, multicollinearity, heteroscedasticity test and test autocorrelation, there not found variables that deviate from the classical assumptions. This shows that the available data are qualified to use the multiple linear regression model. The results have shown that human capital positively affects the auditor quality. Higher levels of education, work experience, level of professional qualification, and the continuing professional development also produced higher auditor quality produced by the company. 
PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI Taranira Widasari; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of audit committee expertise and the amount of audit committee meetings on earnings management with external audit as a moderating variable in the manufacture companies in Indonesia.The type of data used in this study is secondary data and the total number of samples in this study were 109 data manufacture companies in Indonesia. The sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchange which published annual report in 2014 – 2015. Variable earnings management, audit committee expertise, the amount of audit committee meetings, and external audit analyzed by multiple linear regression model.             The result of the study indicate that audit committee expertise and the amount of audit committee meetings significantly negative impact on earnings management. Audit committee expertise moderated by external audit positive effect and significant on earnings management. However, the amount of audit committee meetings moderated by external audit positive effect and not significant on earnings management.
PENERAPAN DAN FUNGSI MANAJEMEN RISIKO FLUKTUASI HARGA BATU BARA BERDASARKAN ISO 31000 (Studi Kasus pada Perusahaan Distributor Alat Berat PT X) Aqmarina Awalianti; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper examines the implementation and the advantage of risk management based on ISO 31000. This research focuses on the implementation of risk management to manage the coal price volatility risk in heavy equipment distributor called PT X. The purpose of this research is to conceive the commitment of PT X in implementing risk management, analyze how PT X manages the coal price volatility risk, and conceive the advantage after implementing risk management. A triangulation approach was adopted to get data collection and analysis for the study. Risk management unit of PT X and PT Y, as the parent company of PT X, had been chosen as the sample of this qualitative research. From the result of interview process with several informants and company’s documents, it is found that there is suitability of the risk management implementation in PT X with ISO 31000. PT X started the implementation of risk management by having strong commitment from the company, such as by having strong commitment and mandate from the top management, company’s risk management culture, company policy related to risk management, and company’s risk management organization structure. PT X manages the coal price volatility risk by implementing a series of process of identifying risk, analyzing risk, risk control, risk treatment, monitoring, and review. PT X gains several advantages of implementing risk management, such as obtaining assurance of the strategy implementation, providing information for decision-making process and strategy establishment, and embedding the risk awareness among managerial levels.
ANALISIS KINERJA KEUANGAN SYARIAH DALAM PENILAIAN KESEHATAN KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH JAWA TENGAH (Studi Kasus pada KSPPS Tingkat Jawa Tengah Tahun 2016) Atika Firda Zahriya; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed analyze the sharia financial performance on health assessment of KSPPS in Central Java in the period of 2016. The analysis based on Deputy Regulation of the Ministry of Cooperatives and Small and Medium Enterprises Republic of Indonesia Number: 07/Per/Dep.6/IV/2016. The samples amounted to 62 KSPPS units in Central Java which were determined by cluster proportionate random sampling technique. The method of data analysis in this study used descriptive statistics. The result of this study indicate that aspects of sharia financial performance are medium. The best aspect of sharia financial performance is the aspect of cooperation identity. While, the worst aspect of sharia financial performance is the aspect of independence and growth.
DAMPAK AFTA DAN NAFTA TERHADAP IMPERIALISME EKONOMI GLOBAL Jaka Isgiyarta
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 1 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v1i1.6

Abstract

The world economy has been changing since the last decade till nowadays. The increase speed and ease of transportation and information technology and the increased used of international markets, is a phenomena faced by all of us. It is often said that world is becoming shringking into a llglobal village" with free trade and free capital mobility as common characteristics in globalization era. While it is a must, being faced by all of us, the question is whether globalization can generate benefit to developing countries or not. Is globalization just a new kind of imperialism that only benefits developing nations? What must be done? This paper describes this issue in relation with the implementation of economic integration under AFTA and NAFTA.
Implementasi penilaian kinerja pada badan layanan umum: studi tentang komitmen, penentuan tujuan, dan harapan karyawan Ma’mun Anshori; Jaka Isgiyarta; Tri Jatmiko W Prabowo
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 4 No 1 (2019): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.101 KB) | DOI: 10.33105/itrev.v4i1.111

Abstract

Performance assessment is a performance quality measuring tool that needed to know the level of achievement of a plan, improve the performance of the next period, as well as increased transparency and public accountability. This study aims to analyze the actors' responses to the implementation of performance assessment at RS TUV as BLU. This research uses qualitative approach, using case study research method. This study attempts to describe what the actors experienced when implementing performance assessment and exploring how the actors interpreted the experience. Data used in this research are primary data and secondary data. The data collection is done by indepth interview to the actors, observe in the working environment of the actors, and analyze the supporting documents. In this study it was found that the implementation of performance assessment was responded by the actors with commitment attitude influenced by different aspects because the actors have different ways of dealing with a phenomenon. The performance indicators of the performance assessment motivates the actors to achieve it, in accordance with Goal-Setting Theory. Performance assessment provide clarity of organizational goals, goals will tell what to do and how much effort is required. Specific objectives will lead the actors to performance improvements. Furthermore, performance improvements give rise to expectations from actors towards improved rewards system in RS TUV. Penilaian kinerja merupakan alat ukur kualitas kinerja yang diperlukan antara lain untuk; mengetahui tingkat ketercapaian suatu perencanaan, memperbaiki kinerja periode berikutnya, serta peningkatan tranparansi dan akuntabilitas publik. Penelitian ini bertujuan untuk menganalisis respons pelaku terhadap penerapan penilaian kinerja pada RS TUV sebagai BLU. Penelitian ini menggunakan pendekatan kualitatif, dengan menggunakan metode penelitian studi kasus. Penelitian ini berusaha mendiskripsikan apa yang dialami pelaku ketika menerapkan penilaian kinerja dan menggali bagaimana pelaku memaknai pengalaman tersebut. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan cara wawancara mendalam (indepth interview) pada pelaku, melakukan observasi di lingkungan kerja pelaku, dan menganalisis dokumen pendukung. Berdasarkan penelitian ini ditemukan bahwa penerapan penilaian kinerja direspon oleh pelaku dengan sikap komitmen yang dipengaruhi oleh aspek yang berbeda dikarenakan pelaku memiliki cara berbeda dalam menyikapi suatu fenomena. Kemudian indikator kinerja dalam penilaian kinerja memotivasi pelaku untuk mencapainya, hal ini sesuai dengan Goal-Setting Theory. Penilaian kinerja memberikan kejelasan tujuan organisasi, tujuan akan memberi tahu apa yang harus dilakukan dan berapa banyak usaha yang diperlukan. Tujuan yang spesifik akan mengarahkan pelaku pada perbaikan dan peningkatan kinerja. Selanjutnya, perbaikan dan peningkatan kinerja memunculkan harapan dari pelaku terhadap perbaikan sistem reward yang lebih baik di RS TUV.
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