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All Journal Diponegoro Journal of Accounting JEJAK Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal Masyarakat Merdeka (JMM) JURNAL MANAJEMEN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) GOTAVA Neraca Manajemen, Akuntansi, dan Ekonomi Tax Accounting Applied Journal
Dul Muid
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE DAN RETURN ON ASSETS (ROA) TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia) Noor Rachmad, Anggie; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of ownership structure, Leverage, and Return On Assets on dividend policy of all non-financial companies listed st the Indonesia Stock Exchange in the year 2009-2011. This research is an empirical study with purposive sampling techniques in data collection. Data are obtained from secondary annual report of 33data  non-financial companies listed at the Stock Exchange in the year 2009-2011. Data are analyzed using multiple regression. Hypothesis testing results indicate that managerial ownership, Leverage, and Return On Assets as well as control variable firm size significantly affect dividend policy. Furthermore, institutional ownership and minority ownership do not significantly influence the dividend policy.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE Prasetya, Gustivo; Muid, Dul
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability (ROA) and leverage (DER) on tax avoidance (Y). The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample of this study used a non-probability sampling method with a purposive sampling technique. The data analysis technique used the classical assumption test, namely the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. Hypothesis testing using multiple regression analysis. The results of the study conclude that: (1) Profitability has a positive effect on Tax Avoidance, (2) Leverage has a positive effect on Tax Avoidance.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN EFISIENSI PENGELOLAAN ZAKAT DI INDONESIA: STUDI KASUS ORGANISASI PENGELOLA ZAKAT SKALA NASIONAL Merdeka, Niki Agni Eka Putra; Muid, Dul
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the level of accountability, transparency, and efficiency of OPZs on a national scale in Indonesia. The method used in this research is descriptive analysis. The level of accountability and transparency was analyzed based on the implementation of Internet Financial Reporting (IFR) as measured by a list of disclosure indexes. The level of efficiency was analyzed using the nonparametric Data Envelopment Analysis (DEA) method with production approach and an output-oriented to the assumption of Variable Return to Scale (VRS), with input variables in the form of personnel expenses, operational expenses, and socialization expenses, while the output variables were collection and distribution. The research sample comes from the list of national-scale OPZs in Indonesia in Perdirjenpajak No. PER-15/PJ/2020 selected by purposive sampling method. The data used for the analysis of accountability and transparency comes from the results of observations on the implementation of IFR on the OPZ’s website in September 2021. Meanwhile, the data used for the analysis of efficiency are the OPZ’s financial statements for the 2019-2020 period that have been uploaded on their websites.The results of this study show that the average level of accountability and transparency of 25 OPZ on a national scale in Indonesia until September 2021 is at a low level. This is due to the low awareness of uploading financial reports on the internet, the low quality of financial reports that have been uploaded on the internet, and less than optimal website maintenance and updates.  Meanwhile, the nine OPZ in the efficiency analysis that has efficient zakat management performance is IZI, LMI, BMM, Griya Yatim, Panti Yatim, and NU Care. For inefficient OPZs, namely BAZNAS, Dompet Dhuafa, and Rumah Yatim, they can further improve the quality of governance or provide education and training to staff to be efficient.
THE STRATEGY TO BUILD FOOD SECURITY AND POVERTY ALLEVIATION BASED ON VILLAGE FOOD RESILIENCE Hadi Sasana; Dul Muid
Riset Ekonomi Pembangunan Vol 3, No 1 (2018): April 2018
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v3i1.789

Abstract

Upaya untuk meningkatkan ketahanan pangan dan mengurangi kemiskinan dilakukan secara bertahap melalui proses pemberdayaan masyarakat untuk mengetahui potensi dan kemampuan mereka. Selanjutnya, mereka harus menemukan probabilitas alternatif dan pemecahan masalah; untuk mengelola dan mengeksploitasi sumber daya secara efektif, efisien dan berkelanjutan.  Tujuan penelitian ini adalah untuk mengetahui pengaruh Program Ketahanan Pangan Desa (Demapan) pada tingkat pendapatan masyarakat. Kedua, membuat strategi untuk membangun ketahanan pangan dan pengentasan kemiskinan berdasarkan ketahanan pangan desa. Lokasi penelitian adalah Desa Tanjungrejo. di Kabupaten Jekulo Kabupaten Kudus sebagai penerima manfaat Program Demapan. Metode analisis yang digunakan adalah analisis kualitatif dan analisis kuantitatif. Analisis kuantitatif dalam statistik deskriptif dan Proses Hirarki Analog (AHP) menggunakan pilihan yang lebih baik 2000.  Temuan penelitian ini: 1). Ada beberapa persyaratan yang harus dipenuhi untuk desa untuk mendapatkan dukungan Demapan. 2). Mekanisme pelaksanaan Demapan di Desa Tanjungrejo dilakukan secara demokratis, dengan membuat kelompok, dan diawasi oleh departemen terkait. 3). Komunitas, berpartisipasi dalam Program Demapan; kelompok atau individu telah meningkatkan nilai aset dan pendapatan. 4). Strategi untuk membangun ketahanan pangan dan pengentasan kemiskinan berdasarkan Demapan, inprioritas adalah: untuk meningkatkan modal, dorongan pemasaran, untuk membangun kualitas sumber daya manusia, pemberdayaan lembaga, dan peningkatan infrastruktur.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2009-2011 Renas Adi Nugroho; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Role of Government as public service and target development country become a better service. Therefore, this government have a control system, evaluation, and measurement performance achieved by local government. This study aims to analyze and examine to influence characteristics local government and audit findings BPK for performance Local Government District/Cities. Data were analyzed using Multiple linear regression analysis on 105 samples of local government report for year 2009, 2010, 2011, the study was able to prove that the wealth and status have positive significant effect on performance. Size, intergovernmental expenditure, capital expenditure and audit findings have negative significant affect the performance of the local government district/cities in the Central Java Province.
PENGARUH FINANCIAL DISTRESS DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN INFORMASI SUKARELA Randy Yosua Immanuel; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of Financial Distress Status and Corporate Governance structure on the level of voluntary discloure. Financial Distress is proxied by company which recorded negative net income for two consecutive years. Corporate Governance structure is proxied  by  the  board  commissioner’s  independence,  audit  committee’s  independence,  board meeting frequency, audit committee meeting frequency, and audit committee’s competence. The population used in this study is the non-financial companies listed in the Indonesia Stock Exchange over the period of 2010-2013 tallying 140 samples. Sampling technique used in this study is the purposive sampling method and data analysis is done by using the multiple linear regression through the use of SPSS 16 program. Results shown in this study show that Financial Distress has a significant impact on the level of voluntary disclosure. Audit committe’s independence, audit committee meeting freqeuncy and audit committee’s competence have significant positive impact on the level of voluntary disclosure. Whereas board commissioner’s independence and board commissioner  meeting  frequency  do  not  have  significant  impact  on  the  level  of  voluntary disclosure.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Evans Manurung; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of firm characteristics, namely board size, foreign ownership, firm size, profitability, and leverage of board disclosure of corporate social responsibility.The population of this research is manufacturing company listed on the Indonesia Stock Exchange during 2011-2013. Sampling by using purposive sampling method, samples obtained amounted to 162 companies. Types of data used are secondary data with the method of documentation and literature method. The analytical tool used is multiple regression. This study found that board size and foreign ownership has a positive effect on disclosure of corporate social responsibility. However, firm size, profitability and leverage did not effect on disclosure of corporate social responsibility.
PENGARUH FINANCIAL DISTRESS, KONSERVATISME, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PERUSAHAAN (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019) Renaldi Alfarasi; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of financial distress, conservatism, and sales growth on corporate tax avoidance practices. The independent variable of this study is financial distress, conservatism, and sales growth, whereas tax avoidance as the dependent variable. This research used the food and beverage companies sample   that listed in Indonesia Stock Exchange on 2017-2019 period. This study is a quantitative study using secondary data in the form of annual reports 20 companies for 3 years.  The sampling method used in the study is purposive sampling. The hypotheses testing used multiple  regression analysis with the help of SPSS version 22 software. The results of this study show that financial distress, conservatism and sales growth have significant effect on tax avoidance.
ANALISIS PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP LIKUIDITAS Cita Ratna Setyamurti; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine influence of corporate governance mechanism and earnings  management  on  liquidity.  Independent  variables  used  in  this  study  is  corporate governance and earnings quality. Corporate governance was measured by proportion independent commisioner, composition of audit committee, meetings of audit committee and institutional. Earnings quality was measured by earnings management. Dependent variable in this study is stock liquidity, it was measured by trading volume. Population in this study is non-financial companies listing in LQ 45 index in 2011-2013. Samples are obtained by purposive sampling method with a total of 90 companies in three years observation. Result of this research indicates is composition of audit committee and earnings management had a significant positive effect to trading volume. Institusional ownership had a significant negative effect to trading volume. Meanwhile, proportion of independent commisioner and meetings of audit committee had not significant effect to trading volume.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Daniel Bouman Hasurungan Sinaga; Dul Mu’id
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This   study aims   to   obtain empirical evidence about the influence of     the   audit committee  characteristics  which consist of proportion of the audit committee size, audit committee meetings   and   audit committee expertise that influencing   the intellectual capital disclosure. This research is replication with modification of the research Ningsih (2014).The population used in this study is all publicly traded companies listed on the Indonesia  Stock  Exchange  in  2013  with  sample  were  181  companies.  The  sampling method used in this study is random sampling. The data used is secondary data that are audited annual report in 2013 which has been published and the data on the date of publication of   financial statements. This study uses the technique of multyple linear regression analysis.The results of this research showed that proportion of audit committee size and audit committee expertise not significantly effect intellectual capital disclosure. While the frequency of audit committee meetings significantly intellectual capital disclosure and also one variables control which used in this research, ROA have significantly effect to intellectual capital disclosure but board independence, listing age, and sales do not have significant effect intellectual capital disclosure.
Co-Authors Adi, Daniel Kartika Adrian, Rebecca Nicole Agnes Denira Gusti Agung Hendratmoko Angela Deananda Putri Budiastuti Anggie Noor Rachmad Anisa Alfiarini Anisa, Nurul Apip, Apip Asthari Oliviana Audrey Santoso, Jessica Ayu Septiani B Ivanno Eka P Bahtera Afrikani Sri Wuri Handayani Benrindang Latusura Brilian Ayu Kartikasari Cita Ratna Setyamurti Daniel Bouman Hasurungan Sinaga Deo Novrin Hasiholan Damanik Dhena Alinda Milenia Dian Kusuma Wardhani Dwi Fajar Febrianto Ekaristi, Clara Eqy Refiyanto Espi Noviyani Evans Manurung Fajri, Ul'Ulya Zuhrufi Felicia Destiyuanita Fendra Deva Mahendra Firdaus, Sukma Floppysta, Floppysta Habibi, Masandy Muhammad Rais Hadi Sasana Hafiz Gavra Niranda Hamdani Hamzah Hamzah Hastarini Dwi Atmanti Hilda Maulida Ichsan Pamungkas Indiferent Sudjatna, Indiferent Joshua Bram Karima Anisa Safitri Khairul Adhi Fiandri Machmuddah, Zaky Maulana Syaiful Haq, Maulana Syaiful Merdeka, Niki Agni Eka Putra Mohamad Zidane Ramadhan Muchamad Syafruddin Muhammad Zain Satria Atmaja Nabella Aprilia Suma Naufal Ade Septianto Nugroho, Raffindra Gustriadhi Pambayun, Brillian Tania Sekar Panca Wahyuningsih Pepin Nur Dhiansyah Prasetya, Gustivo Prastomo, Nikku Dwiky Quatrinasa, Daru Rachman Aviv Rahmadani Aji Putra Rahminawati Ilma Rakai Wastu Demos Ramanda Yura Wiradharma Randy Yosua Immanuel Ratna Puji Astuti, Ratna Puji Renaldi Alfarasi Renas Adi Nugroho Rika Fitriyani Wardiman Rio Ariesta Heditya Rizky Amalia Wardhani Rizky Novananda Fauzan Hasibuan Rizky Wijayanti Ronowati Tjandra, Ronowati Rowina Kartika Putri Sayogya Notohatmodjo St. Dwiarso Utomo, St. Dwiarso Sugiharto Taufik Anggara Titus Bayu Santoso Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Vido Agnova Vina Afidatul Maula Wahyuningtiyas, Vanny Nur Yahya Ayyasy Yuniarti, Aulia Tri Zafira, Hanifah Zahra, Alissa Qotrunnada Fadia Zahrah, Fatimah Zakaria, Muh Azhar