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All Journal Cakrawala Pendidikan Jurnal Sinergi Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Teknologi Jurnal Manajemen Bisnis At-Taradhi: Jurnal Studi Ekonomi EQUILIBRIUM IQTISHADIA JAM : Jurnal Aplikasi Manajemen Future : Jurnal Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Proceeding Seminar LPPM UMP Tahun 2014 International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business Jurnal Agregasi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Proceeding of National Conference on Accounting & Finance Jurnal STEI Ekonomi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Share: Jurnal Ekonomi dan Keuangan Islam Al-Manahij : Jurnal Kajian Hukum Islam
Hadri Kusuma
Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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MODEL KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA SLEMAN) Hadri Kusuma; Via Rizkiana
At-Taradhi Jurnal Studi Ekonomi Vol 3, No 2 (2012)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v3i2.564

Abstract

Studies on tax generally focus on factors related to willingness of tax payers to pay theirtaxes. The present research develops previous study models by adding two new variables. Thefirst one is perception on the taxing officers and the second one is criteria of complying taxpayers. This study also employs an underused theory, the theory of planned behavior. Based onthe data gathered from 150 respondents, this study confirms the theory. More specifically, theawareness of tax payers, good perception on the effectiveness of tax service system, and percep-tions on the criteria of complying tax payers positively influence the overall willingness to paytaxes. Meanwhile, perceptions on taxing officers and knowledge and understanding on tax regula-tions do not influence the willingness of personal tax payers to pay taxes.
Hijrah Intention And Type Of Customer Loyalty of Islamic Banks In Indonesia Fetria Eka Yudiana; Hadri Kusuma; Ibnu Qiyam
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.10440

Abstract

The purpose of this research is to investigate the influence of hijrah intention on customer loyalty in Islamic banks including the type of loyalty based on attitude and behavior. In this research, Islamic banks customers in Indonesia were used as the population, and 360 questionnaires were distributed using the convenience sampling technique. The research hypothesis was tested using Structural Equation Model (SEM) with PLS. All the indicators for the variables of interest were reflective and adapted from some previous literature. The data in this research met the requirements for convergent and discriminant validity and the results showed that hijrah intention had a direct effect on attitude and behavioral loyalty. Furthermore, the hijrah intention provides a stronger influence for attitude loyalty than behavioral loyalty. The results of this research show that the majority of Islamic bank customers were classified as latent loyal.
Hubungan Dividen Inisiasi dan Informasi Asimetri: Pendekatan Hazard Rate Hadri Kusuma
Jurnal Siasat Bisnis Vol. 1 No. 9 (2004)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This research examines the dynamics of dividend policy applying the hazard model. The study focuses on the dividend initiation for a sample of firms went public on the Jakarta Stock Exchange between 1990 and 1997. These dividend initiations are investigated in the contect of pecking order theory. The results of the tests indicate that the hazard rate of a dividend initiation is negatively related to both level of asymmetric information and growth, but positively related to the level of agency costs. The results are consitent with the theory of pecking order but do not provide a support for a signaling theory.
Prospektus Perusahaan dan Keputusan Investasi: Studi Empiris Perusahaan yang Terdaftar di Bursa Efek Jakarta Hadri Kusuma
Jurnal Siasat Bisnis Vol. 1 No. 6 (2001)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This paper reports the result of the empirical investigation on the usefulness of company prospectuses for investment decisions. The invesment decisions are measured in terms of initial returns for the investment decision in the primary stock market, and 15-day mean adjusted returns after Initial public offering for the investment decision in the secondary stock market. The data of the prospectus used are accounting and non-accounting information. Based on the sample of 91 firm-year observations, the result shows that non-accounting information of the prospectus is relevant for the investment decision in the primary stock market. As well, both accounting and non-accounting information is useful for the investment decision in the secondary stock market. Eventhough some ceveats appear in the study and preclude the generalization, the results are robust.Key Words: Underpricing, initial return, mean adjusted return, underwriter, auditor, listing period, standard diviation, company age, percentage of offered stock value, profitibility, financial leverage, solvability, and investment decisions.
Determinan Pengadopsian Layanan Internet Banking: Perspektif Konsumen Perbankan Daerah Istimewa Yogyakarta Hadri Kusuma; Dwi Susilowati
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The consumer adoption of a new information system technology has been a central theme in information systems research nowadays. Prior research on this area has identified several factors influencing end user acceptance and satisfaction. Using the Technology Acceptance Model (TAM), this research investigated end consumer perceptions of Internet Banking services in relation to determinants of the services. The findings indicated that alliance service, task familiarity, and perceived ease of use are the main factors of the adoption. Keywords:    technology acceptance model, internet banking, personalisasi, jasa aliansi, kefamiliaran tugas, kemam¬puan akses, persepsi manfaat, persepsi kemudahan penggunaan, sikap.
Efek Informasi Asimetri Terhadap Kebijakan Dividen Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research examines the influence of asymmetric information on dividend policy using an alternative explanation of pecking order theory for a sample of manufacturing firms listed on the Jakarta Stock Exchange between 2000 and 2004. The result of the tests indicates that dividends are negatively related to the level of asymmetric information. This finding is consistent with the theory of pecking order but does not provide a support for the signaling theory.Keywords: asymmetric information, dividend, signaling theory, pecking order theory
Efektifitas Mekanisme Bonding: Kasus Perusahaan-Perusahaan yang Dikontrol Komisaris Independen Hadri Kusuma; Erlan Susanto
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The management of the companies is expected to work at the interest of stockholders. To reduce the different interests such as agency problem between the management and stockholders, it is necessary to build an independent party that can monitor the performance of the management. This study examines the effectiveness of dividend and debt bonding for those companies listed on the JSX controlled by independent commissioners. The result of this study shows that the existence of the independent commissioners does not play important roles in minimizing the different interest (agency problem) between the two parties.Keywords: bonding, komisaris independen, hutang dan dividen
Manajemen Laba oleh Perusahaan Pengakuisisi sebelum Merger dan Akuisisi di Indonesia Hadri Kusuma; Wigiya Ayu Udiana Sari
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The primary objective of this study is to investigate whether there is any manipulation of accounting earnings through discretionary accrual choices by acquiring firms in the period pre¬ceding the announcement and completion of mergers and acquisitions. The current study hy¬pothesised that the process of merger and acquisition may provide incentives for management of the company to make accounting choices that increase the earnings of the firm. The results in the current study provide evidence that in the years prior to the acquisition, acquiring firms do not manage accounting earnings through discretionary accruals. The result, however, indicates that acquiring firms in Indonesia manipulate accounting earnings through income smoothing.Keywords: mergers and acquisitions, discretionary accruals, earnings management, and income smoothing.
Determinan Electronic Loyalty (e-Loyalty) Pada Website Prapti Antarwiyati; Agus Lukman Nurhakim; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research was to investigate the factors influencing consumer’s loyalty toward e-commerce website. The samples were those who used and interacted to the website. We applied accidental sampling and the questionnaires were distributed manually and through on line. Returned and processed questionnaires were from 175 respondents. Ten of 14 hypotheses in our research were supported by the data. Those hypotheses are the relationship among the factors of perceived ease of use, perceived usefulness, trust, social presence, enjoyment and value, patronage intent and e- loyalty towards the website. Keywords:    perceived ease of use, trust, social presence, enjoyment and value, consumer’s loyalty toward e-commerce website
PERSEPSI AKUNTAN TERHADAP INDIKASI KECURANGAN KECURANGAN PELAPORAN KEUANGAN Fajar Baihaqy; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Ikatan Akuntan Indonesia (IAI) melalui Pernyataan Standar Auditing (PSA) No. 70 mengharuskan akuntan eksternal di Indonesia untuk mempertimbangkan kecurangan pada saat proses audit laporan keuangan. Untuk tujuan tersebut, IAI mengadopsi Statement on Auditing Standard No.99 (SAS No.99). Penelitian ini bertujuan untuk (1) menguji apakah indikasi kecurangan SAS No.99 yang mengacu pada konsep fraud triangle dapat digunakan untuk pendeteksian kecurangan pelaporan keuangan di Indonesia, (2) menguji apakah faktor demografi seperti: pengalaman, gelar, latar belakang pendidikan, gender, dan pengalaman pelatihan mempengaruhi perbedaan persepsi para akuntan dalam menggunakan indikasi kecurangan untuk mendeteksi kecurangan pelaporan keuangan. Dari 127 kuesioner yang kembali dan dapat diproses penelitian ini menyimpulkan bahwa dari 42 indikasi kecurangan, 10 indikasi berdasarkan tekanan, 12 indikasi kesempatan dan 11 indikasi rasionalisasi yang dapat digunakan untuk mendeteksi kecurangan. Hasil penelitian juga menyimpulkan bahwa faktor demografi seperti: tipe akuntan, pengalaman, jenjang pendidikan, latar belakang pendidikan dan pelatihan mempengaruhi perbedaan persepsi para akuntan terhadap indikasi kecurangan sementara faktor gender tidak membedakan persepsi para akuntan. Beberpa implikasi temuan juga didiskusikan pada bagian akhir paper ini.Kata kunci: kecurangan, tekanan, kesempatan, pendidikan dan akuntan.
Co-Authors Aditya Pandu Wicaksono Afri yanto, Afri Agus Lukman Nurhakim Al Hashfi, Rizqi Umar Anisya Dewi Rahmawati Ardhiansyah, Arief Satria Ardiami, Kinanthi Putri Arief Rahman Arief Satria Ardhiansyah Arifin, Busthanul Asrori Asrori Basyariah, Nuhbatul Desnoni Nandaria Dwastarini Yuliana Candra Dewi Dwi Susilowati Erika Setyanti Kusumaputri, Erika Setyanti Erlan Susanto Fajar Baihaqy Fetria Eka Yudiana Fuadhillah Kirana Putri Hanafi, Syafiq Mahmadah Handojo Budi Rahardjo Ibnu Qiyam Ibnu Qizam Iqbal, Muhammad Johan Arifin Kashari Kashari Lestari, Dini Maulana Marina Silvia Sari Misnen Ardiansyah Moch. Nurhidayat Muhammad Ghafur Wibowo Muhammad Iqbal Fasa Mursyida Mahmud Mursyida Mahmud, Mursyida Neni Nurhayati Nuhbatul Basyariah Nurfauziya, Ahada Olivi Sabilla Sa'dani Prakosa, Kesit Bambang Prapti Antarwiyati Qiyam, Ibnu Qizam, Ibnu Rahayu, Nur Ellyanawati Esty Reni Listyawati Riana Mahfuroh Rifqi Muhammad Ruri Deviani Sri Hermuningsih Stefania Dai Suban Sunaryati Sunaryati Sunaryati Teguh Erawati Teguh Erawati, Teguh Titi Swantari Tri Siwi Nugrahani Usman Usman Via Rizkiana Via Rizkiana, Via Wigiya Ayu Udiana Sari Yhoga Heru Pratama Yola Andesta Valenty Yudiana, Fetria Eka Yuke Prabansari Zaenal Arifin