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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Akuntansi dan Humanika Gorga : Jurnal Seni Rupa Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Harmonia: Journal of Research and Education Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Gondang: Jurnal Seni dan Budaya Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pantun: Jurnal Ilmiah Seni Budaya Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi CITRAWIRA : JOURNAL OF ADVERTISING AND VISUAL COMMUNICATION Continuous Education : Journal of Science and Research Jurnal Bisnis Mahasiswa PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Prabung Seni: Pengkajian dan Penciptaan Seni Pertunjukan Indonesia Accounting Research Journal Jurnal Inovasi Bisnis Indonesia (JIBI)
Jaeni Jaeni
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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FAKTOR-FAKTOR PENENTU KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Empiris pada Kecamatan Semarang Barat) Ganjar Zamzam Budaya, 14.05.52.0289; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is to know the influence of the taxpayer's knowledge, the attitude of the taxpayer, the awareness of the taxpayer, the understanding of the taxpayer, the quality of service, the tax sanction on the taxpayer compliance of property tax in West Semarang Subdistrict.This research uses random sampling method in terms of sample selection. The criterion of sample selection is taxpayer who pay property tax in West Semarang Subdistrict. The data used are the primary data which are by giving questionnaire to the respondents. Questionnaires are processed as many as 100 respondents. The data obtained is analyzed using feasibility test instrument, classical assumption test, multiple linear regression and test of research model.The results of this study indicate that the attitudes, understanding and sanctions of taxpayers are positively affected to taxpayers’ compliance. However, knowledge and awareness of taxpayers are negatively affected to taxpayers’ compliance. On the other hand, quality of service does not show the positive effect to taxpayer’s compliance. Keywords: Knowledge, Attitude, Awareness, Understanding, Quality, Sanction and Taxpayer Compliance
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Kantor BPKP Provinsi Jawa Tengah) Fauzy Arie Sandy, 14.05.52.0031; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine the influence of independence, competence, experience on quality with auditor ethics as a moderating variable. The population in this study is the auditor who works in the Central Java Province BPKP Office. Sampling was done using the Convenience sampling method and the number of samples was 55 respondents. The primary data collection method used is the questionnaire method. And the data analysis uses multiple linear regression models. The results of this study indicate that independence, competence, and experience have a significant positive effect on audit quality. While audit quality is proven to moderate independence and experience on audit quality. But the auditor's ethics do not moderate the relationship of competence to audit quality. Keywords: Independence, competence, accountability, time budget pressure and audit quality
PENGARUH KEMANDIRIAN DAN EFEKTIFITAS KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DENGAN BELANJA MODAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada PemerintahKabupaten/Kota di Provinsi Jawa Tengah Periode 2013-2016) Anggi Pratiwi, 14.05.52.0131; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to analyze empirically about the influence of independence and effectiveness of regional finance to economic growth with capital expenditure as moderator variable at Regency and City in Central Java Province 2013-2016. The economic growth was measured by using a ratio of GDP growth. Population in this research is all Regency and City in Central Java Province. This research data in the form of secondary data in the form of LRA and Central Java Province PDRB table year 2013-2016.The analysis technique usedis residual test.The data that have been collected is analyzed first by multiple linear regression and then done hypothesis testing with SPSS 19.0. Based on the results of research can be concluded that the regional financial independence and effectiveness does not affect the economic growth. In addition, capital expenditure can not be used as a moderating variable in this studybecause capital expenditure can not strengthen the links between the independence and effectiveness of regional finance to economic growth at Regency and City in Central Java Province Keywords: Independence of regional finance, Effectiveness of regional finance, Economic Growth, Capital Expenditure
(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016) Lorenza Aryatama, 14.05.52.0293; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study tested the influence of profitability, financial risk, the value of the company, the structure of managerial ownership, the structure of public ownership, and the size of the company against the practice of smoothing earnings. This research was conducted in Indonesia stock exchange by using all manufacturing companyregistered and go public. The population in this research are manufacturing companieslisted on the Indonesia stock exchange (BEI) in 2013-2016. The sample was determined based on purposive samplingmethod, based on the criteria obtained by 56 companies sampled in this research. The relationship and or influence between variables is described by using the method of logistic regression analysis. This resultsshowed that of profitability, financial risk, the value of the company, and the size of the company affect againstto the practice of income smoothing. While The structure of managerial ownership, and the structure of public ownership do notaffect against the practice of income smoothing. Keyword: Income Smoothing, Profitability, Financial Risk, The value of the company, The Structure of Managerial Ownership, The Structure of Public Ownership, The size of the company
PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Kantor BPKP Provinsi Jawa Tengah) Fauzy Arie Sandy, 14.05.52.0031; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the influence of independence, competence, experience on quality with auditor ethics as a moderating variable. The population in this study is the auditor who works in the Central Java Province BPKP Office. Sampling was done using the Convenience sampling method and the number of samples was 55 respondents. The primary data collection method used is the questionnaire method. And the data analysis uses multiple linear regression models. The results of this study indicate that independence, competence, and experience have a significant positive effect on audit quality. While audit quality is proven to moderate independence and experience on audit quality. But the auditor's ethics do not moderate the relationship of competence to audit quality. Keywords: Independence, competence, accountability, time budget pressure and audit quality
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2014-2016 HaulaRizqiMonadia, 14.05.62.0002; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Regional Government (Pemda) is the party that runs the wheels of government, development, and community service. As a public body that is in charge of being a budget manager that was previously closed in the accountability of financial statements, it is now increasingly open. The purpose of this study was to examine the effect of assets, wealth, functional differentials, intergovernmental revenue, human development index, administrative age and legislative measures on the level of LKPD disclosure. The population in this study in the form of regional government financial reports in the number of local governments in Central Java Province are as many as 35 Local Governments consisting of 6 (six) city governments, and 29 district governments. The sampling technique used in this study is through a non-probability sampling approach that is purposive sampling. Data analysis technique used in this research is Multiple Linear Regression. The results of this study indicate that assets, functional differentiation, debt, administrative age do not affect the level of LKPD disclosure. Whereas wealth, level of dependency, human development index and legislative size affect the level of LKPD disclosure. Keywords: assets, wealth, functional differentials, intergovernmental revenue, human development index, administrative age and legislative measures
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS HASIL PEMERIKSAAN DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada BPKP Provinsi Jawa Tengah) Angelia Irma Yunita, 14.05.62.0019; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

ABSTACT This study aimed to get empirical evidnce about the impact of competence and independence on the quality of examination resultswith auditor ethics as a moderation variable at a BPKP province of Central Java. Independent variables es used in this study are competence and independence. The dependent variabel used in this research isquality of examination results. The moderation variable in this research is Auditor Ethics. The object of this research is BPKP province of Central Java. The sample in this study are PNS who have followed the education and training as an auditor (Training JFA). The sampling technique used in this study is the purporsive sampling, while data analysis with multiple regession. Results from this study showed thatthe competence have a positive and significant impact on audit quality. Independence have a positive and significant impact on quality of examination results. Auditor Ethicshave a positive and significant impact on quality of examination results. Auditor ethics moderates the relationship between competency and the quality of examination results by the BPKP province of Central Java.Auditor ethics moderates the relationship between independence and the quality of examination resultsby the BPKP province of Central Java. Keywords: Quality Of Examination Results, Competence, Independence, Auditor Ethics
PENGARUH PARTISIPASI ANGGARAN DAN BUDGET EMPHASIS TERHADAP SENJANGAN (SLACK) ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PD BPR BKK Kota Semarang) Ratih Dewi Dewantari, I6.05.62.0004; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to analyze the effect of budget participation and budget emphasis on budgetary slack and whether there is the ability of the organization's commitment to moderate in PD BPR BKK Semarang. This research was conducted on those who participated directly in the preparation of the budget in accordance with the criteria that have been determined by the number of respondents as many as 32 people in PD BPR BKK Semarang. The sampling method used in this study was purposive sampling. The results of this study show that budget participation and budget emphasis berpengruh significant positive toward budgetary slack, organizational commitment able to moderate the effect of budget participation Budget Emphasis on budgetary slack Keywords : budget participation, budget emphasis, organizational commitment, budgetary slack.
PENGARUH PARTISIPASI ANGGARAN DAN BUDGET EMPHASIS TERHADAP SENJANGAN (SLACK) ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PD BPR BKK Kota Semarang) Ratih Dewi Dewantari, I6.05.62.0004; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to analyze the effect of budget participation and budget emphasis on budgetary slack and whether there is the ability of the organization's commitment to moderate in PD BPR BKK Semarang. This research was conducted on those who participated directly in the preparation of the budget in accordance with the criteria that have been determined by the number of respondents as many as 32 people in PD BPR BKK Semarang. The sampling method used in this study was purposive sampling. The results of this study show that budget participation and budget emphasis berpengruh significant positive toward budgetary slack, organizational commitment able to moderate the effect of budget participation Budget Emphasis on budgetary slack Keywords : budget participation, budget emphasis, organizational commitment, budgetary slack.
PENGARUH UKURAN PERUSAHAAN DAN AKTIVITAS PERUSAHAAN TERHADAP SUSTAINABILITY REPORT DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2014-2016) Riskawati Nurul Maulidiyah, 16.05.62.0021; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and obtain empirical evidence about the effect of firm size and company activity on sustainability report with profitability as an intervening variable or mediation.The research sample consisted of 33 companies that went public on the Stock Exchange, where the method used was purposive sampling, namely the sampling method by setting certain criteria, namely LQ45 companies listed on the Indonesia Stock Exchange (IDX), respectively registered in the LQ45 sector of in 2014-2016, so that the pooled data method (2014-2016), obtained the number of observations (n) = 99. Data analysis method uses multiple regression with mediation or intervening. The results showed that there was no significant and positive effect between firm size on profitability, there was a significant and positive influence between activity on profitability, there was a significant influence between the size of the company and the sustainability report, there was a significant influence between activities on sustainability report, there is no significant effect between profitability and activity on sustainability report, profitability does not mediate the influence of firm size on sustainability report, and profitability doesn not mediate the effect of activity on sustainability report. Keywords: company size, company activity, profitability and sustainability report.
Co-Authors 07.05.52.0153 Syifa Budi Hananto 0725030008 Diacz Pradiani. S 0725030069 Danang Rahudiono 08.05.52.0012 Dina Oktafiya 08.05.52.0046 Ferza Rizky Pandeskawira 08.05.52.0063 Yayan Amri Wijaya 08.05.52.0092 Siti Musyarofah 08.05.52.0128 Catur Santoso 08.05.52.0186 Ahmad Ghofar Fanani 08.05.52.0189 Daniel Akbar 0835030706 Dewi Ariyana 09.05.52.0032 Siti Mutiah 09.05.52.0041 Rachmawati Khoirina 09.05.52.0046 Atik Alisti Permitasari 09.05.52.0050 Ary Dwi Prasetyo 09.05.52.0058 Arif Ardiansyah 09.05.52.0154 Santi Eka Tita Riani, 09.05.52.0154 09.05.52.0160 Nurulia Anis Ruswita 10.05.52.0031 Ivantunus Jehuni, 10.05.52.0031 10.05.52.0062 Jevi Wulan Yuliana 10.05.52.0065 Dwi Okto Imtichanah 10.05.52.0103 Rosyid Adhi Santoso, 10.05.52.0103 10.05.52.0104 Habibi Anggoro Kusumo 10.05.52.0179 Muhammad Fadhlullah 10.05.52.0188 Dewi Puspita Sari 11.05.52.0040 Wahyuning Retno Pawitrasari, 11.05.52.0040 11.05.52.0055 Azalika Milati, 11.05.52.0055 12.05.52.0062 Nur Laila Hasna, 12.05.52.0062 12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071 12.05.52.0082 Erni Riana Wulansari, 12.05.52.0082 12.05.52.0180 Gadis Trianita Hening, 12.05.52.0180 Achmad Badjuri Achmad Badjuri Adiyana, Sandi Amalia nurqaidah Amalia Yudhanti, 12.05.52.0157 Amalia Yudhanti, 12.05.52.0157 Amy Sintia Dewi, 13.05.62.0029 Amy Sintia Dewi, 13.05.62.0029 Andreas Deska Trianto, 13.05.52.0040 Andreas Deska Trianto, 13.05.52.0040 Angelia Irma Yunita, 14.05.62.0019 Anggana L, Greg. Anggi Pratiwi, 14.05.52.0131 Anisa Munasifah, 14.05.52.0193 Anisa Munasifah, 14.05.52.0193 Arief Himmawan Dwi Nugroho Arti Setiyani, 13.05.52.0245 Arti Setiyani, 13.05.52.0245 Atikasari, Dewi Ayu Kurnia, Alifia Cahyani, Magfi Redia Ceacilia Srimindarti Charellin Vita Miranda, 12.05.52.0243 Charellin Vita Miranda, 12.05.52.0243 Ditya, Cahya Anin Dwijayanti Rahayu, 14.05.52.0261 Dwijayanti Rahayu, 14.05.52.0261 Eka Sri Wahyuni, 14.05.52.0295 Eka Sri Wahyuni, 14.05.52.0295 Eka Yuliyanti Ernawati Ernawati Ernawati, 15.05.52.0097 Evi Tiara Dewi, 13.05.52.0081 Evi Tiara Dewi, 13.05.52.0081 Fauzy Arie Sandy, 14.05.52.0031 Febrilian, Tiffany Nabila Fifie Silmi Zakiyah Fitri Romadhoni, 14.05.52.0103 Flourencia Claudia Kristiawan, 13.05.52.0033 Flourencia Claudia Kristiawan, 13.05.52.0033 Ganjar Zamzam Budaya, 14.05.52.0289 Greg Anggana Lisiantara Greg. Anggana L Hadi, Teguh Parmono HaulaRizqiMonadia, 14.05.62.0002 Hemas Citra Maharani Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Irvan Agy Pranandika Kartika Andi Khanifah Khanifah Khesa Widhastama, Valentina Adventa KHOIRUN NISAK Khoirun Nisak, 15.05.52.0121 Khotimah, Rizky Nurul Lisiantara, Gregorius Anggana Lorenza Aryatama, 14.05.52.0293 Maulana, Dondi meifiani Meifiani Nur Istiqomah Monita Precillia Muhammad Ali Ma’sum Niken Ajeng Pertiwi, 14.05.52.0142 Niken Ajeng Pertiwi, 14.05.52.0142 Nova Ayu Damayanti, 13.05.52.0116 Novi Safitri Novianti Mugi Rahayu, 16.05.62.0024 Oktavianti, Yeni Sari Pancawati Hardiningsih Permata, Permata Pradita Selviarini, 14.05.52.0279 Pranadita, Pranadita Prima Rohardian Sari Purwoko Setya Nugroho, 12.05.52.0014 Purwoko Setya Nugroho, 12.05.52.0014 Rachmawati Meita Oktaviani Rahayu, Tasya Sukma Rahmania Mustahidda Ratih Dewi Dewantari, I6.05.62.0004 Ridhan Azka Hani Fanu, 15.05.62.0012 Ridhan Azka Hani Fanu, 15.05.62.0012 Riskawati Nurul Maulidiyah, 16.05.62.0021 Rizki Armanda, 11.05.52.0125 Rizki Armanda, 11.05.52.0125 Saktiyana Nurcahyani Sari Rahmadhani Sari, Prima Rohardian Selo Sulistyo, Selo Sri Suning Kusumawardani Sukmawati Saleh Sunarto Sunarto Tirza Amelia Hestiwardani, 14.05.52.0085 Toifatul Hanik, 12.05.52.0138 Toifatul Hanik, 12.05.52.0138 Tri Retno Ningsih, 12.05.52.0244 Tri Retno Ningsih, 12.05.52.0244 Wahyu Aprilia, 13.05.52.0206 Wahyu Aprilia, 13.05.52.0206 Wiwik Ardiani, 13.05.52.0258 Wiwik Ardiani, 13.05.52.0258 Yolanda Esperanza Nugroho, 13.05.52.0035 Yolanda Esperanza Nugroho, 13.05.52.0035 Yuditiyani, Yuditiyani Zakiyah, Fifie Silmi Zati Rizka Fadhila, 13.05.52.0227