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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Studi Komunikasi AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Jurnal Ilmiah Universitas Batanghari Jambi Zeta - Math Journal Jambura Journal of Mathematics FONDATIA Jurnal Komunikasi Profesional Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Square : Journal of Mathematics and Mathematics Education Jurnal Media Informatika Jurnal Ekonomi Transformasi Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Gemakes: Jurnal Pengabdian Kepada Masyarakat Journal of Fundamental Mathematics and Applications (JFMA) Jurnal Akuntansi dan Keuangan Indonesia Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Multidisiplin West Science Indonesian Journal of Innovation Multidisipliner Research Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Ekonomi, Manajemen, Akuntansi
Zulaikha Zulaikha
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH MOTIVASI KARIER, MOTIVASI EKONOMI, DAN MOTIVASI GELAR TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Kurniawan, Adhitya Reza; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting profession education (PPA) established to graduate a professional accountantin the future. The PPA program will not produce a professional accountants which acceptable by the company if the students did not have high motivation to study accounting in professional way . Based on this backround the objectives of this research is to analyzed if  carrier motivation, economic motivation, and title motivation have some effects on accounting students interest to enroll in PPA program at Economics and Business Faculty of  Diponegoro University.The sample of this research using direct survey method that distributed to 100 respondents of accounting students in Economics and Business Faculty of Diponegoro University that has been finished auditing subject. Data in this research were obtained using questionnaires and  were analyzed. The hypothesis testing in this research using multiple regression analysis with SPSS release 19.The result of this analysis showed that career motivation and title motivation significantly affect for accounting students interest to enroll in PPA program. It indicates that a self motivation for having an accountant title is more competitive than just graduates from accounting under gradute program, so they become more professional and get better carieer in accounting. On the other side, economic motivation has no significant effect for accounting students interest in PPA. This probably happen because there is a point of  view that having an accountant title and a good carieer can improve their economic welfare.
PENGARUH KOMPETENSI PEMBUKUAN, RISIKO PEMERIKSAAN, DAN PATRIOTISME EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK Adiningtyas, Rachmatika; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of bookkeeping competence, tax audit risk, and economic patriotism on tax compliance. The research model adopts the Theory of Planned Behavior to explain the factors that influence the intention of behaving to comply the duty of tax associated with the variables that influence it.Respondents in this study is an individual taxpayer of micro, small and medium enterprises listed on KPP Pratama Kota Semarang. The data collection is done by randomly selecting 4 of 8 KPP Pratama in Semarang for further surveys directly on micro, small and medium enterprises. Those KPP is KPP Pratama Semarang Barat, KPP Pratama Semarang Selatan, KPP Pratama Semarang Tengah 1, and  KPP Semarang Tengah 2. The analysis technique used is the technique of multiple regression analysis with data obtained from direct surveys using questionnaires media and retrieval techniques sample used is convenience sampling.Of the 300 questionnaires distributed, 286 questionnaires received back, and as many as 277 questionnaires could be used for research. The result if this study shows that the competence bookkeeping and economic patriotism positive and significant impact on tax compliance. While the risk of tax audits and significant negative effect on tax compliance.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (STUDI EMPIRIS PADA BUMN YANG TERDAFTAR DI BEI 2009-2011) Rodhian Hanum, Hashemi; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of Corporate Governance Characteristics consisting of:Independent Commissioner, Audit Committee and the Institutional Shareholders on the EffectiveTax Rate. This study is an empirical research with the purpose of sampling techniques in datacollection. Secondary data obtained from financial statements that have been privatizedgovernment enterprises and listing on the Stock Exchange during the year 2009 to the year 2011.Multiple regression analysis was conducted using SPSS version 16.00 for windows. The test resultsshowed that of the three hypotheses proposed hypothesis none accepted hypothesis. Hypothesis 1(the proportion of independent commissioners positive effect on effective tax rate), hypothesis 2(the size of the audit committee is a positive influence on effective tax rate) and hypothesis 3(institutional investors a positive effect on effective tax rate).
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2010) Wulandari, Dwinita; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of board of commissioner’s and audit committee characteristics for accounting conservatism level. Accounting conservatism level is a dependent variable in this study that measured by accrual measurement. Independent variable in this study are independence commissioner proportion, commissioner board size, frequency of audit committee meeting, and competence of audit committee. This research also uses control variable that is firm size. The samples of  this  research  are  the  manufacturing  firms  listed  in Indonesian  Stock  Exchange  in  2008-2010. The samples are collected using purposive sampling   method and  resulted  33 firms become the samples. Data analyzed by classic assumption tests  and examination   hypothesis   by  multiple  linear  regression method. The result of this research show that frequency of audit committee meeting and competence of audit committee has significant effect to conservatism level measured by accrual.
PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011) Sari, Reny Kartika; Zulaikha, Zulaikha
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 effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based on financial accounting standards and tax laws. Deferred tax assets and deferred tax liabilities are recognized in the financial statements because it can lead to future tax payments to be larger or smaller. Sample of this study consists of 88 companies from manufacturing sectors listed on Indonesia Stock Exchange in 2005-2011. Multiple regression analysis is used to determine the effect of each component of deferred tax assets and liabilities for future current tax. The results show that deferred tax assets of post-employment benefits has negatively significant and deferred tax liabilities of accelerated depreciation has positively significant to future current tax. While the results for the deferred tax assets of accrued expenses do not affect future current tax. Future taxes paid related to the time reversal of deferred tax assets and liabilities. Accrued expenses may not be realized over a three-year period, so the deferred tax assets do not reverse.
ANALISIS PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Pratiwi, Intan Ratna; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of book-tax differences to earnings persistence on the listed manufacturing companies in Indonesia Stock Exchange during years 2010-2012. There are four independent variables, three controls variables, and one dependent variable. The independent variables are permanent differences, temporary differences, large positive book-tax differences and large negative book-tax differences. The dependent variable is earnings persistence proxied by income after changes. The control variables are components of cash flow and accrual, size, and Return on Assets (ROA). 71 manufacturing companies listed in Indonesia Stock Exchange during years 2010-2012 are used as the samples in this study. The methods of statistical analysis used multiple regresion using the program SPSS 16. The results showes that the earnings persistence will be lower if there is a large temporary differences and earnings persistence will be lower if the permanent differences is small. While, the companies with a large positive book-tax differences and large negative book-tax differences are less earnings persistence than a companies having small book-tax differences.
PENGARUH CITRA AYU TING TING SEBAGAI BRAND AMBASSADOR IKLAN REXONA DEO LOTION DALAM KEPUTUSAN PEMBELIAN DI DESA KARANGAN, TRENGGALEK Arisanti, Riska; Zulaikha, Zulaikha
Jurnal Komunikasi Profesional Vol 3, No 2 (2019)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.365 KB) | DOI: 10.25139/jkp.v3i2.2008

Abstract

In an increasingly modern era like now, business competition that occurs between one company and another is increasingly dynamic, complex and presents various challenges that must be faced by the company to capture and maintain market share. Taking top celebrities to become brand ambassadors or advertising stars is an effective way to increase purchases. Ayu Ting Ting, with all her popularity and controversy, has collaborated with Rexona to become a star ambassador for Rexona deolotion products. The image of a brand ambassador becomes one of the considerations in choosing a brand ambassador. A positive self-quality image and public trust from a celebrity who is an advertisement star or brand ambassador will further obscure the advertising products that star in it. The theory used in this study is communication theory, marketing communication, advertising, theory brand ambassadors, image and purchasing decisions. The method used in this study is quantitative research with the type of correlational quantitative research. The samples in this study were 100 female respondents in  Karangan village of Trenggalek, with a range of ages between 17 to 25. From the results of statistical calculations, it was shown that there was a significant influence on the image of Ayu Ting Ting as a brand ambassador for Rexona Deolotion's advertisement on purchasing decisions in the Karangan village of Trenggalek.Keywords: image; purchasing decision
PERLUKAH BRANDING PADA SEKOLAH? STUDI KASUS PADA SMP SWASTA DI SURABAYA Zulaikha, Zulaikha
Jurnal Komunikasi Profesional Vol 1, No 2 (2017)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.318 KB) | DOI: 10.25139/jkp.v1i2.425

Abstract

As a community-related institution directly, schools also have to create a brand for their institutions. The brand attached to the (positive) school institution will determine how its graduates are at higher school institutions and how their graduates are in the world, including in the world of work. Brand is also one of the determinants of the choice of students choose the school as a school that he chose, and make it has a favorite school predicate or not. The phenomenon that happened so far, the school has not been specifically build its brand. Nevertheless, it has been mapped in the minds of the public, which schools are favorites and which are not, word of mouth or word of mouth between students and parents. Word of mouth not only contains positive issues about the school, but also vulnerable to build a negative image and brand about the school in question. This research seeks to collect data on how the school sees its institutional branding, and what its efforts are in building its school branding. The results of this study indicate the media can not distinguish between brand building with media relaitons. Be aware of the brand, less. The three schools that became the object of research, the favorite Islamic Schools, favorite Christian schools and non-favorite private schools, show the same reality, there has been no awareness of branding.Keywords: brand, branding, school branding, media relations
Pengaruh Partikel Nano Zn dan ZnO terhadap Aliran MHD Fluida Nano Pada Lapisan Batas Bola Bermagnet Norasia, Yolanda; Zulaikha, Zulaikha
Square : Journal of Mathematics and Mathematics Education Vol 1, No 2 (2019)
Publisher : UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/square.2019.1.2.4792

Abstract

Fluida terdiri atas fluida Newtonian dan fluida non-Newtonian. Fluida newtonian adalah fluida yang tidak mengalami perubahan viskositas ketika terdapat gaya yang bekerja terhadap fluida tersebut. Fluida non-Newtonian bersifat sebaliknya dari fluida newtonian. Beberapa contoh fluida newtonian adalah air, minyak, dan etanol. Fluida nano adalah salah satu fluida newtonian yang terdiri atas fluida dasar air dan partikel nano. Partikel nano terdiri atas logam dan oksida logam. Partikel nano berupa logam adalah Zinc yang memiliki simbol Zn. Partikel nano berupa non logam adalah Zinc Oxide yang memiliki simbol ZnO. Pada penelitian ini dibahas mengenai magnetohidrodinamik (MHD) dari aliran fluida nano  dan  yang mengalir melewati bola bermagnet dengan pengaruh konveksi campuran.Pemodelan aliran fluida diperoleh dari persamaan pembangun dimensional yang meliputi persamaan kontinuitas, persamaan momentum, dan persamaan energi. Persamaan pembangun dimensional yang terbentuk ditransformasikan kedalam persamaan non-dimensional.Persamaan non-dimensional kemudian diubah menjadi persamaan similaritas dan diselesaikan menggunakan metode implicit Euler. Hasi lsimulasi menunjukkan bahwa ketika parameter magnetik ditingkatkan, maka kecepatan dan temperature aliran fluida nano Zn-Air dan ZnO-Air mengalami penurunan.Ketika fluida nano Zn-Air dan ZnO-Air dibandingkan, kecepatan aliran fluida nano Zn-Air lebih cepat mengalami peningkatan dibandingkan dengan fluida nano ZnO-Air. Sedangkan untuk profil temperatur, fluida nano ZnO-Air lebih cepat mengalami penurunan temperature dibandingkan dengan fluida nano Zn-Air.
Perlukah Branding pada Sekolah? Studi Kasus pada SMP Swasta di Surabaya Zulaikha, Zulaikha
Jurnal Komunikasi Profesional Vol 1 No 2 (2017)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.318 KB) | DOI: 10.25139/jkp.v1i2.425

Abstract

As a community-related institution directly, schools also have to create a brand for their institutions. The brand attached to the (positive) school institution will determine how its graduates are at higher school institutions and how their graduates are in the world, including in the world of work. Brand is also one of the determinants of the choice of students choose the school as a school that he chose, and make it has a favorite school predicate or not. The phenomenon that happened so far, the school has not been specifically build its brand. Nevertheless, it has been mapped in the minds of the public, which schools are favorites and which are not, word of mouth or word of mouth between students and parents. Word of mouth not only contains positive issues about the school, but also vulnerable to build a negative image and brand about the school in question. This research seeks to collect data on how the school sees its institutional branding, and what its efforts are in building its school branding. The results of this study indicate the media can not distinguish between brand building with media relaitons. Be aware of the brand, less. The three schools that became the object of research, the favorite Islamic Schools, favorite Christian schools and non-favorite private schools, show the same reality, there has been no awareness of branding.Keywords: brand, branding, school branding, media relations
Co-Authors Abror, Dhimam Adela iga Fapila Adha, Yusi Kesuma \ Adhitya Reza Kurniawan, Adhitya Reza Adi Putri Nur Rohmah Adiningtyas, Rachmatika Aglista Ramadhanty Agni Istighfar Paribrata, Agni Istighfar Ahmad Reza Dwi Permana Ajeng Primasari Alfarabi, Aries Cahya Alvian Adhiprasetya Amalo, Vicoas Trisula Bhakti Aminah Andani, Meri Teri Anggit Tri Retnoningtyas Ani Nur Aeni, Ani Nur Annisa Devi Lestari Aprilianto, Arief Rezky Arif Nugraha Arif Rahman Arisanti, Riska Athira Salsabila Aulia Rizki Arjanggie Ayu Primasari Azka Mohammad Bachrul Amiq Danis Ardyansah Dewi Purnamasari, Mahardika Karunia Dewi Setyoningrum Dwinita Wulandari Faishal Rasyid Muzakki Farhan Ramadhan Farida Farida Firna Sayyidatul Qurroh 'Aini Fitra Rahmadi Ibrahim Fitriyah, Aini Fuadi, Maulana Misbahul Gunadi, Radila Putri Hana Pratiwi Burhan hardiansyah, bagus Harliantara Harliantara Hashemi Rodhian Hanum Howay, Fenelon Huriyah Huriyah, Huriyah Husni Mubarok Ibrahim Rabbani Ilham Papahan Ilmi, Ahmad Zainal Indrayanti, Erlin Intan Fadhilah, Intan Intan Ratna Pratiwi Jeska Almira Indyanti Khoirunnisa Heristin Kurniawan, Krisna Kurniawan, Krisna Luke, Luke Mabruri, Mabruri Maella, Nur’annafi Farni Syam Mafulah, Nita Maghfuroh, Mazkiyah Mia Selvina Mohammad Danu Bachtiar Muhammad Zico Muhammad, Yuzril Fadhil Nabillah, Dinda Tara Nadya Talitha Niko Ariston Depari Norasia, Yolanda Nugraha, Fauzan Ramdhan Nur Gandhi Mahesti Nurnannafi Farni Syam Maella NURUL HIKMAH Nur’annafi Farni Syam Maella Nutfi Rizki Hertina Paojan, Ahmad Paulus Basuki Hadiprajitno Petri Natalia Prafitri, Anistia Prasetyo, Iwan Joko Putriani, Lisa Qurroh 'Aini, Firna Sayyidatul R. A. Annisa Novitasari Rahayu Sulistiyani Rahmi Muharrina, Cut Rauhillah, Siti Redi Panuju, Redi Regina Indraswari Susmitha Rika Juli Arta Rointan Silalahi Sari, Reny Kartika Selina Aulia Azahra Setyawan, Cahya Edi Shela Nur Fajriya Siti Azizah Sofiati SRI ASTUTIK Suntoro Suntoro Supriyatna, Dede Syam Maella, Nur’annafi Farni Sylvia, Ardheana Mega Tafrikan, Mohamad Theresia Fanny Lia Hanbo Tri Widyastuti Trisilowati Trisilowati, Trisilowati Tulmira, Julia Umar, Marwa Widianto, Didik Sugeng widiarto, Didik Sugeng Yarah, Saufa