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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 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
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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PENGARUH INDEPENDENSI MEKANISME CORPORATE GOVERNANCE KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Siti Musyarofah, 08.05.52.0092; Jaeni, Jaeni
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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Abstract

Inperforming its duties, the auditor memperlukan confidence in the quality of services rendered to the user. It is important for users of financial statements to look at Public Accounting Firm (KAP) as an independent and competent party, because whether or not will affect the valuable services that have been granted by the KAP to pemakia. If users feel KAP provides a useful and valuable services, then the value of audit or audit quality also improved, so that KAP is required to act with high professionalism. This study aims to analyze the effect of independence, the mechanism of corporate governance and audit quality to the financial reporting integrity.Sample of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2008-2010, in accordance with the criteria set and obtained as many as 41 companies. This study uses multiple linear regression analysis and hypothesis testing using t test were used to analyze the influence of independence, the mechanism of corporate governance and audit quality is partially (individual) for the integrity of financial statements. Survey results revealed the independence and audit quality significantly affect the integrity of financial statements while the corporate governance mechanisms haven significant effect.Keywords: independence, the mechanism of corporate governance, audit quality, the integrity of financial statements
PENGARUH PAD, SiLPA, DAU, DAN BELANJA MODAL TERHADAP PERILAKU OPORTUNISTIK DALAM PENYUSUNAN ANGGARAN DAERAH (Studi Kasus Kabupaten/Kota di Provinsi Jawa Tengah) Ary Dwi Prasetyo, 09.05.52.0050; ., Jaeni
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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Asymmetry of information between the executive and the legislature in the budget allocation process areas, especially when budget changes will be meaningless when the legislature to use its power advantage due to the mandate of Law No.22/1999 so hard to resist the executive legislative recommendation to allocate appropriate budget preferences. Law changes. 22/1999 to Law No.32/2004 on Regional Government seeks to reduce opportunistic behavior legislature. This study aims to examine and analyze: the effect of PAD to opportunistic behavior of local budgets constituent districts / municipalities in Central Java Province, influence on opportunistic behavior SiLPA budget drafters District / town in Central Java province, influence on opportunistic behavior constituent DAU budget Regency / Cities in Central Java Province. Effect of Capital Expenditure against budget opportunistic behavior regencies / cities in Central Java Province. The data used are secondary data obtained from the Directorate General of Fiscal Balance Central Java Province. The population in this study were all regencies / cities in Central Java province during the study period in 2009-2011. Sampling technique in this study using purposive sampling method. Based on the criteria laid out the sample there were 35 districts / cities. The analysis tools are using multiple linear regression. The results of this study indicate that the revenue (PAD), the General Allocation Fund (DAU) and Capital Expenditure positive effect Opportunistic Behavior Composer Regional Budget in regencies / cities in Central Java Province. Remaining Budget Calculation (SiLPA) negatively affect the behavior of Opportunistic Drafting Budget regency / city in Central Java Province.Keywords: Local Revenue (PAD), the Regional Budget Surplus Calculation (SiLPA), General Allocation Fund (DAU), Opportunistic Behavior Budget Drafting Area (OPA), and Capital Expenditures. Opportunistic behavior Budgetary Area (OPA).
STUDI EMPIRIS TENTANG PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Pengusaha Kena Pajak di KPP Pratama Semarang Barat) Rachmawati Khoirina, 09.05.52.0041; ., Jaeni
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 aimed to analyze the influence of modernization of the tax administration system with variable modernization organizational structure, organizational procedures modernization, modernization strategy of the organization, and modernization of the organizational culture of compliance Taxable Person listed in the Tax Office Primary West Semarang. Population in this research is the Taxable listed in the Tax Office Primary West Semarang. Sample used in this study is 101 respondents with a sampling purposive sampling technique. Primary data collection method used was a questionnaire method. Analysis of data using multiple linear regression model. The results showed that: the modernization of the organizational structure, organizational procedures, organizational strategy, and organizational culture and a significant positive effect on adherence Taxable Person.Keywords: Taxable Tax Compliance, Modernization of organizational structure, Modernization of organizational procedures, Modernization of organizational strategy and Modernization of organizational culture.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI (Studi Empiris di Kabupaten / Kota se-Jawa Tengah) Catur Santoso, 08.05.52.0128; Jaeni, Jaeni
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 provide empirical evidence about the effect of local revenue and Capital Expenditure on economic growth in the District / City of Central Java.The population in this study is 35 (thirty five) District / City of Central Java with a sample size equal to the population from 2010 to 2012.analysis technique using by multiple linear analysis regression.These results prove that the original income positive and significant effect on Economic Growth, as well as capital expenditures and significant positive effect on economic growth in the District / City of Central Java. Thus, the local government / municipalities in Central Java this study are expected to be useful in formulating policies and strategies that are effective, efficient, and economical stimulus for activity against the Regional Economic Growth in Central Java. Keywords: Regional Income, Capital Expenditure and Economic Growth
PERANAN PAJAK PARKIR DAN RETRIBUSI PARKIR DAN RETRIBUSI PASAR TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SEMARANG Arif Ardiansyah, 09.05.52.0058; Jaeni, Jaeni
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 was conducted to analyze the role of parking tax, parking levies, and levies on Revenue Market. The study object is the city of Semarang by using secondary data time series period 2002-2011.The data analysis technique used is multiple linear regression equation least squares and hypothesis testing using the t-statistic for testing the partial regression coefficients with a significance level of 5%. During the observation period of the study show that the data are normally distributed. Based test for normality, multicollinearity test, test and test heteroskedastisidas autocorrelation in the classical assumption that the variable was not found to deviate. This shows the available data has been qualified using multiple linear regression models.Results of this study indicate that the parking tax and levies variable market showed a positive and significant role of the Revenue. While variable parking fees has a negative and significant coefficient value indicate that no optimal role to change the original income. This is due to the parking levy receipts during the year of observation has not been optimal. Keywords: Regional Revenue, Parking Tax, Parking Levy, and Levy Market
HUBUNGAN DANA ALOKASI UMUM, BELANJA MODAL, PENDAPATAN ASLI DAERAH DAN PRODUK DOMESTIK REGIONAL BRUTO (Studi Pada Kabupaten / Kota di Propinsi Jawa Tengah) Dwi Okto Imtichanah, 10.05.52.0065; Jaeni, Jaeni
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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Abstract

This study aimstoexamine the relationshipof general allocationfund, capital expenditures, incomearea andregional gross domestic productin2008-2011. to the district / kotamadia in central java province.The sample used inthis studyis thefinancial dataof local governmentdistrict /municipalityinthe province ofCentral Java. The data collection methodusedin this studypurposivesampling. The analytical tool usedismultiple linearregressiont test, ftest, andtest the coefficientof determination.The results of this study indicate that the variable general grants significant positive effect on capital expenditures, the general allocation fund variables significant positive effect on local revenues, capital expenditure variable significant positive effect on gross domestic regional product and regional income variable significant positive effect on product regional gross domestic.Keywords: allocation of GeneralFund, Capital Expenditure, RevenueRegionnative, regional gross domesticproduct
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK, SURAT SETORAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK Nurulia Anis Ruswita, 09.05.52.0160; Jaeni, Jaeni
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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Abstract

To conduct a sweep or extending and improving taxpayer compliance taxpayer in delivering or reporting the amount of tax owed ​​to the Tax Payment ( SSP ) . Is one activity that is a source of tax revenue that is very important in supporting the smooth running of national development . The research objective to be achieved is to determine how the relationship of the Taxpayer Number , Tax Payment ( SSP ) , and the tax compliance of Income Tax in the Tax Office Primary Candisari Semarang. The population in this study is the individual taxpayer who carries on business and free work in 2009 - 2012 in Semarang Candisari STO , using time series data . Time series data in the form of monthly data taken directly from the data source . While the sample was selected using purposive sampling technique that samples the criteria obedient taxpayer ( in the timely delivery of tax payable by the taxpayer ) in Semarang STO Candisari during the period from 2009 to 2012 on a monthly basis . Taxpayers dutifully used as research data is Effective Taxpayers in 2009-2012 . Data used in the form of secondary data obtained from that source Taxation Information ( SPI ) , Section of Taxation Administration ( TUP ) , SIP place Integrated Services , SIP web Directorate General of Taxation . Data analysis methods used were correlation analysis and hypothesis testing using Pearson Product Moment Correlation.These results indicate that the results of the hypothesis is rejected , which means the taxpayer has a number of relationships with existing tax revenue due to the linearity relationship between the amount of the taxpayer of Revenue . While the second hypothesis is accepted , which means the Tax Payment has relationships with existing tax revenue due to the linearity relationship between the Tax Payment Receipts Tax . The results of the third hypothesis is rejected , which means the Taxpayer Compliance with Tax Filing relationship because there is the linearity of the relationship between the Taxpayer Compliance with Tax Filing.Keywords: Extensification Taxpayers, Tax Payment, Taxpayer Compliance and Tax Filing
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Non-Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Dewi Puspita Sari, 10.05.52.0188; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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The purpose of this research is to examines the effect of tax planning and deferred tax expense on earnings management. Identification of companies that used in the practice of earnings management is done by applying earnings distribution approach. Earnings distribution approach identified earnings thresholds and found that companies are in the below of earnings thresholds will attempt to pass the limit by earnings management. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the year 2011 to the year 2013. Total sample study for three years of observation is 201 samples. Sample used in this study is a non-manufacturing company which is added by entering the financial industry, sampling in this study was done by using purposive sampling. Purposive sampling of the population is intentionally based assessment or specific criteria. The results showed that tax planning have positive significant affect on earnings management and based on the results obtained that the deffered tax expense is have negative no significant affect on earnings management.Keywords: earnings management, tax planning, and deferred tax expense
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2008-2012 Habibi Anggoro Kusumo, 10.05.52.0104; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of GDP, inflation, population and the hotel and restaurant tax to the Local Revenue (PAD) in the District / City of Central Java Province. This study aimed to examine the effect of GDP, inflation, population and the number of hotel to the Local Revenue (PAD) in the District / City of Central Java Province. In this study population used was the whole area in the district / city of Central Java province in 2008-2012. This data is taken from BPS Central Java. The sampling technique using purposive sampling. Mechanical testing data is to use a multiple linear regression analysis. The analysis showed that the variables GDP and Number of Hotels as the independent variables have a significant influence and inflation has a significant negative effect on the Local Revenue. While the variable Population has no significant effect on the Local Revenue. Keywords: PAD, GDP, Inflation, Population, Number of Hotels
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, PENDAPATAN ASLI DAERAH, DAN PENDAPATAN DOMESTIK REGIONAL BRUTO TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Daerah Kabupaten / Kota Se Jawa Tengah) Muhammad Fadhlullah, 10.05.52.0179; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to test the Influence of DAU, DAK, revenue and GDP against Capital Expenditure Empirical Study On Local Government / City Se Central Java. capital expenditure has not been fully implemented for the growth of public welfare, especially for the management of regional shopping capital expenditure is still not oriented to the public. One of them caused by the management of the shopping collide with the interests of sheer class. The sample used in this study is the financial data of local government district / municipality in the province of Central Java in 2010 to 2012 the data collection method used in this study unsaturated sampling where all populations are used as samples in this study. The analytical tool used is multiple linear regression t test, f test, and test the coefficient of determination. The results of this study indicate that the general allocation fund variables significant negative effect on capital expenditures. Special allocation variables significant negative effect on capital expenditures. Revenue variables significant negative effect on capital expenditures. gross regional domestic product variables significant positive effect on capital expenditures. Keywords: Capital Expenditure, allocation of General Fund, Special Revenue Fund allocations Local, regional gross domestic product
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 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 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