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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 RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009-2012 Jevi Wulan Yuliana, 10.05.52.0062; 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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Abstract

The purpose of this study was to determine the variables that can explain the prediction of financial distress at the manufacturing company. This research was conducted to test the hypothesis (hypotheses testing) the proposed research, where variables current ratio, cash ratio, quick ratio, ROA, ROE, GPM, NPM, ToTA, ToTE, LdTE, SG, TATo, WCTo, dan iNTo to explain the financial distress condition on manufacturing companies. There are from 116 listed manufacturing firms in Indonesia Stock Exchange (IDX). Period of analysis is 2009-2012. The sample consists of 116 manufacturing firms were split into two 63the condition of financial distress for companies that are experiencing financial distress and 53 financial distress condition for companies that are experiencing non distress. The statistical methods used to test the hypothesis is logistic regression analysis and methods of sampling used is purposive sampling. Result financial ratios a significance affect on financial distress, such ratio is ROA. Then  current ratio, cash ratio, quick ratio, ROA, ROE, GPM, NPM, ToTA, ToTE, LdTE, SG, TATo, WCTo, dan iNTo not significance on financial distress. Keywords: financial distress, financial ratio, and logistic regression
ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KUALITAS AUDIT, OPINION SHOPPING, DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN Syifa Budi Hananto, 07.05.52.0153; 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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The existence of the entity must maintain the viability of these entities from the crisis that hit the world economy globalization. Bankruptcy experienced by an entity can be seen from the financial statements. Consideration of an auditor in expressing an opinion on the financial statements. This research is purposed to analyze the effect of company growth, audit quality, opinion shopping, and financial condition towards audit going concern opinion. Sample of this research are the companies that listed on BEI on the years 2009-2011. Data used are secondary data and data technique is logistic regression. Based on the result we can conclude that company growth, Audit quality, Opinion shopping, Financial condition do not have significant effect toward audit going concern opinion.Keywords: company growth, audit quality, opinion shopping, and financial condition, audit going concern opinion
PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, UKURAN KAP DAN FEE AUDIT PADA KUALITAS AUDIT (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Azalika Milati, 11.05.52.0055; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to determine the effect of the audit engagement period, rotation hood, the client company size, the size of the hood and audit fees on audit quality in manufacturing companies listed on the Stock Exchange during the study period 2011-2013. The data obtained from the financial statements of publicly traded companies. The number of samples is 129 manufacturing company. Data analysis method used is logistic regression analysis aimed to test the effect of a variable period of the audit engagement, the firm rotation, the size of the client company, the size of the firm and audit fees to audit quality as the dependent variable in the manufacturing companies listed in Indonesia Stock Exchange (IDX). The results showed a variable period of the audit engagement significant negative effect on the quality of the audit, the firm rotation is not significant positive effect on the quality of the audit, the size of the client companies significant negative effect on the quality of the audit, the firm size is not a significant positive effecton the quality of the audit and the audit fee audit no significant positive on audit quality.Keywords: Tenure Audit, The Firm Rotation, Size of The Client, Firm Size and Fee Audit
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH INTERGOVERMENTAL REVENUE, UKURAN PEMERINTAH DAERAH DAN LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH PERIODE TAHUN 2011-2013 Santi Eka Tita Riani, 09.05.52.0154; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the influence of Local Taxes, Levies, Intergovernmental Revenue, Local Government Size and Leverage for Financial Performance Regency / City in Central Java province Period 2011-2013. The data used is data Local Taxes, Levies, Intergovernmental Revenue, Local Government Size, Leverage and Financial Performance in the Government of Regency / City Central Java. Samples were obtained as much as 76 data. The research data were then tested by multiple linear regression. The results showed that: Local tax positive effect on the financial performance of the government. Levies positive effect on the financial performance of the government. Intergovernmental Revenue has no effect on the financial performance of local governments. Size of Local Government has positive influence on the financial performance of the government. Leverage local governments have no effect on the financial performance of local governments.Keywords: Local Taxes, Levies, Intergovernmental Revenue, Local Government Size, Leverage and Financial Performance Government
PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) (Studi Empiris Di Kabupaten/Kota Provinsi Jawa Tengah Periode Tahun 2010-2012) Ivantunus Jehuni, 10.05.52.0031; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze the effect of local tax revenue and levies to revenue. The population in this study is Kabupeten / town in Central Java province in 2010-2012 period. Sampling technique in this research is to use saturated samples. The data analysis technique used is multiple linear regression. Based on the test results it can be concluded that : (a) Local Taxes significant positive effect on the original income. (b) Levies no significant positive effect on the original income.Keywords: Regional Revenue, Local Taxes, Levies
PENGARUH PAJAK DAERAH DAN DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVANING (Studi Pada Pemerintah Kabupaten/Kota Jawa Tengah Pada Tahun 2010-2013) Wahyuning Retno Pawitrasari, 11.05.52.0040; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This research was conducted to analyze the influence of local tax and Revenue allocation of Public Funds against the Original Area with the capital expenditures as the variable internaving. The object of this research is the whole district/town in Central Java province consists of 35 Kabupaten/Kota. This study uses secondary data from local government BUDGETS and analyzed with path analysis. The results showed (1) there is a positive influence and significant tax areas towards capital expenditure, (2) there is a significant and positive influence of the General Allocation of funds towards capital expenditure, (3) there is a significant and positive influence of local tax Revenue Expenditure against Original Area, (4) there is a significant and positive influence of the General Allocation Funds against the original Revenue areas, (5) there is a positive and significant influence of capital expenditures against Revenue Against the original Area (6) the variable capital expenditures are not proven to mediate the influence of Regional Taxes and funds Allocation against the original Revenue areas.Keywords: Regional Tax (P_Daerah), General Allocation Funds (DAU), Capital Expenditures (BM), and The Original Area Revenue (PAD)
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALIITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDY EMPIRIS PADA BPKP SEMARANG) Fitri Wahyu Nisviana, 12.05.52.0071; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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The objectived of this reserarch to empirically analyze the influence of competency and independency on audit quality, and to the influence of competency and independency to audit qualityncy is moderated by auditor ethics, especially in the internal auditor (APIP) working in BPKP Semarang. The population in this research are all auditors who worked on the BPKP in Semarang. Sampling was conducted using a purposive sampling method and number of samples of 73 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analy Moderate Regression Analyze ( MRA ).The result indicate the competence of auditors significant positive effect on the quality of auditors, Interaction competence of auditors with auditors ethics as a moderating variable significant negative effect on the quality of auditors,the auditor’s independence significant positive effect on the quality of auditors, Interaction independence of auditors with auditors ethics as a moderating variable significant positive effect on the quality of auditors.Keywords: Competency, Independency, Auditors Ethics, Quality Of Audit
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Toifatul Hanik, 12.05.52.0138; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to determinate the effect of profitability, leverage, liquidity, size, growth, cash position, invesment oppportunity set, managerial ownership on the dividen policy of manufacturing companiesin indonesia stock exchang. This study used quantitative research is to use the indonesia capital market directory manufacturing companies in indonesia stock exchange during the periode 2012-2014 and found 144 companies, while only 22 companies that qualify. The sampling method in this study using purposive sampling ans using regression analysis techniques berganda. Based on the result of the analysis showed that the profitability, growth, cash position, Invesment opportunity set but no significant positive effect on dividen policy. Liquidity and managerial ownership but no significant negative effect on dividen policy. Leverage negative and significant effect on dividen policy. Size positive and significant effect on dividen policy. Keywords: Dividen Policy, Profitabolity, Liquidity, Leverage, Size, Growth, Cash Potition, invesment Opportunity Set, Managerial Ownership
PENGARUH BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Kabupaten dan Kota di Provinsi Jawa Tengah Tahun 2014-2016) Anisa Munasifah, 14.05.52.0193; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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The research aims to examine the effect of Capital Expenditure and Balancing Fund on Financial Performance Growth with Local Original Income as intervening variable. Population in this research is all Regency and City in the Central Java Province. The data used are secondary data derived from Report on Realization of Regional Revenue and Expenditure Budget of Central Java Province in 2014- 2016. The sampling method was conducted using census method. The analytical methods used are descriptive statistics, classical assumption test, multiple linear regression, and path analysis. The result of this research is Capital Expenditure and Balancing Fund havepositive and significant influence to the Original Revenue, Local Revenue have a positive and significant impact to financial performance growth (financing capability ratio), Local Revenue has a positive and insignificant effect on the growth of financial performance (expenditure efficiency ratio), Capital Expenditure directly influence against the growth of financial performance, but indirectly capital expenditure through the original revenue does not affect the growth of financial performance (financing capability ratio), then Capital Expenditure can influence directly or indirectly to the Growth of Financial Performance (the ratio of the efficiency of budgetary expenditure) through the Local Revenue, the Balance Fund can directly and indirectly affect the Financial Performance Growth (the ratio of financing capability and the ratio of the efficiency of budget expenditure) through the Original Revenue.Keywords: Capital Expenditure, Balancing Fund, Local Original Income and Local Financial Performance
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR (Studi Empiris Kantor Akuntan Publik Di Kota Semarang) Amalia Yudhanti, 12.05.52.0157; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aimed to examine the effect of audit structure, role conflict, role ambiguity, understanding of good governance, leadership style, cultural organizations, organizational commitment and the complexity of the tasks that directly affect the performance of the auditor in public accounting firm in the city of Semarang. The population in this study is the auditor who worked on a public accounting firm in the city of Semarang. Sampling was done by using purposive sampling method and the total sample of 79 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the conflict of roles, understanding of good governance and leadership style not significant effect on the performance of auditors. While the audit structure, unclear roles, organizational culture, organizational commitment and the complexity of the task significant effect on the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Task Complexity and Performance Auditor
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