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All Journal Teknologi dan Kejuruan: Jurnal teknologi, Kejuruan dan Pengajarannya Jurnal Pendidikan Vokasi JURNAL AKUNTANSI DAN AUDITING HUMANIKA Diponegoro Journal of Accounting International Journal of Advances in Intelligent Informatics Religi: Jurnal Studi Agama-agama Briliant: Jurnal Riset dan Konseptual Jurnal Taman Vokasi Vidyottama Sanatana: International Journal of Hindu Science and Religious Studies JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Penelitian Pendidikan IPA (JPPIPA) LLT Journal: A Journal on Language and Language Teaching MODELING: Jurnal Program Studi PGMI Jurnal Rekayasa Material, Manufaktur & Energi Edukasi : Jurnal Penelitian dan Artikel Pendidikan Cetta: Jurnal Ilmu Pendidikan Jurnal ULTIMA Accounting NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Rekayasa Hijau Jurnal Gemaedu Jurnal Pariwisata Terapan Jurnal Fisika : Fisika Sains dan Aplikasinya METIK JURNAL Building of Informatics, Technology and Science GUNA WIDYA: JURNAL PENDIDIKAN HINDU Authentic Research of Global Fisheries Application Journal (Aurelia Journal) Jurnal Desentralisasi Jurnal Teknik Mesin dan Pembelajaran Journal of Telenursing (JOTING) G-Tech : Jurnal Teknologi Terapan JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Masyarakat Berdaya dan Inovasi Belantika Pendidikan Jurnal Pengabdian, Pendidikan dan Teknologi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah ASET Jurnal Penelitian Agama Hindu Didaktika: Jurnal Kependidikan Jurnal Pendidikan dan Teknologi Indonesia Jurnal Syntax Fusion : Jurnal Nasional Indonesia Jurnal Rekayasa Energi dan Mekanika Journal of Instructional and Development Researches Prosiding Seminar Nasional Sains Teknologi dan Inovasi Indonesia (Senastindo) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Journal of Innovation Research and Knowledge Pattimura International Journal of Mathematics (PIJMath) Journal of Islamic Economics Lariba Journal of Vocational Instruction International Journal of Multidisciplinary Sciences Al-Jadwa: Jurnal Studi Islam Journal of Law & Policy Review Seminar Nasional Riset dan Teknologi (SEMNAS RISTEK) Jurnal Integritas Serasan Sekundang Tax Accounting Applied Journal Jurnal Konstatering EDUKASI : Jurnal Penelitian dan Artikel Pendidikan Jurnal Insani
Marsono Marsono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL Prasetyo, Angga; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.713 KB) | DOI: 10.14710/jaa.7.2.147-163

Abstract

This study aims to determine the influence of role conflict (role conflict) against the commitmentof internal auditors’ independence, and know the effect of role ambiguity (role ambiguity) ofthe Internal Auditor independence commitment. Data was collected through primary method byusing a questionnaire. Then performed the data analysis that includes classical assumption test,F test, t test, and analysis of coefficient of determination (R2). To analyze using SPSS softwareversion 16. Based on research result shows that role conflict has a significant negative effect oncommitment to the independence of internal auditors, and role ambiguity (role ambiguity) has asignificant negative effect on commitment to the independence of internal auditors. While basedon simultaneous test (F test), role conflict (role conflict) and role ambiguity (role ambiguity) havean influence on the commitment of internal auditor independence.
DETERMINAN FEE AUDIT EKSTERNAL DALAM KONVERGENSI IFRS Ulfasari, Hanifah Kurnia; Marsono, Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.617 KB)

Abstract

This study aims to examine the determinant of external audit fees in IFRS convergence. Several factors expected to affect external audit fees determination are client’s complexity, client’s size, litigation risks, type of auditor, and auditor switching. These factors are expected to increase external audit fees. In addition, this study also linked the implementation of IFRS and auditing are still few in Indonesia.             This study is a modification of the study De George’s et al (2013). This study is modified by adding independent variables and used secondary data from non-financial companies which listed on Bursa Efek Indonesia (BEI) in 2011 and 2012. This study uses purposive sampling method and obtains sample of 128 companies. The effect of client’s complexity, client’s size, litigation risks, type of auditor, auditor switching and audit fees are tested using multiple linear regression analysis contained in SPSS 16.Before being conducted the regression test, it is examined by using the classical assumption tests.          The results of this study indicate that client’s complexity, client’s size, and, type of auditor have significant relationship on external audit fees. Whereas, litigation risks and auditor switching do not have significant relationship on external audit fees. This study also shows that type of auditor especially the Big Four played an important role after IFRS is applied in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN (TRUST) PENGGUNA INTERNET DALAM BERTRANSAKSI ONLINE Adliyani, Nurlita; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.24 KB)

Abstract

Nowadays, the Internet became a popular medium for doing business. More and morepeople accessing the internet, especially on sites that provide space for transactions of a product.Trading over the Internet requires high trust of the consumer against the seller. The research wasused to tested the factors that influence consumer's trust in online transaction. Structural assuranceis one of the factors considered to affect consumer's confidence. In addition, the web vendorreputation is also considered as an important factor before making an online transaction.Consumer's experiences in the past in doing transactions online as well affecting consumer'sconfidence in the retailer.The population used in this study were students at the Diponegoro University. Studysample totaled 80 respondents, who had dealings over the internet, taken from five differentfaculties. Analysis tool that used is multiple regression.The result of this study has shown that the structural assurance has a positive andsignificant impact on the confidence of Internet users in the e-commerce system. Positive influenceand significance is also indicated by the effect of experience in transacting online in the past on thelevel of trust in e-commerce, with the direction of the positive regression coefficients. While, thereputation variable indicated by the positive regression coefficients with significance value isgreater than the significance level a=0,05. This means there is the vendor reputation has a positivebut not significant impact on trust in e-commerce system.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (Studi Kasus Pada Bank Pembangunan Daerah di Indonesia Periode 2010-2013) Ken Hutami, Tyas Rukmi; Marsono, Marsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors of corporate governance mechanism that affect the corporate financial performance in Regional Development  Bank (BPD). Independent variables used in this study are board of commissioner, board of director, audit comitte, risk comitte, audit quality, blockholder ownership and whistleblowing system. Size is used as a control variable. The method used to determine the sample was purposive sampling, which of these methods obtained a sample of 80 Regional Development Bank. The results indicate that some determinant of corporate covernance such as board of commissioner (CAR), blockholder ownership (NIM & LDR) and whistleblowing system (LDR) affect the financial performance of Regional Development  Bank (BPD). However, other factors, such as board of commissioner (NIM & LDR), board of director, audit comitte, risk comitte, audit quality, blockholder ownership (CAR) and whistleblowing system (CAR & NIM) do not explain the financial performance of Regional Development  Bank (BPD).
DAMPAK KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Qomariah, Ratu Nurul; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable practice among manufacture companies listed at Indonesia Stock Exchange. Discretionary accrual with modified jones is used to determine the earning management practice. The study was using 37 manufacture company listed in Indonesia Stock Exchange, with a period between 2009-2012. The hypothesis were tested using multiple regression analysis and simple regression analysis to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable. The result of this study showed that IFRS convergence has negative significant influence to earning management, ownership managerial has negative significant influence to earning management, and ownership managerial at the time of IFRS convergence that did not have significant influence to earnings management.
PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Naftalia, Veliandina Chivan; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the influence of leverage to earnings management and  the ability to analyze the influence corporate governance  consisting of institusional ownership, managerial ownership, audit quality, and independent commisioner in influencing earnings managemen  on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 2009-2011.In this research, there were one dependent variables, one independent variables, and four moderating variables. The dependent variable in this study is earnings management. The independent variable of this study is leverage. Measurement of earnings management using the Modified Jones (1995) as the best estimate of the ability estimate earnings management activities with minimum standard error and standard deviation. Independent variable in this study is leverage. Moderating variable in this study consists of institutional ownership, managerial ownership, quality audits, and independent board.The results showed that leverage significantly influence to earnings management . moderating variables that influence the relationship of leverage to earnings management is institutional ownership. Meanwhile managerial ownership, the proportion of independent board and audit quality is not moderating variables.
ANALISIS KETEPATAN PREDIKSI KEBANGKRUTAN:STUDI BANDING MENGGUNAKAN PENDEKATAN BERBASIS AKRUAL DAN ALIRAN KAS (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Wijayanti, Andri; Marsono, Marsono
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 ability of bankruptcy prediction model based on the accrual and cash flow in the financial condition of the predict the onset of distress in the future. The accrual-based bankruptcy prediction models formed of 5 financial ratio's Altman: working capital:total assets retained earnings:total assets, earnings before interest and taxes; total assets, market value of equity:book value of total debt,and sales:total assets. Model prediction bankruptcy based cash flow formed of 3 ratio financial gilbert, belonging to menon, and Schwartz : cash flow opererations:current liabilities, cash flow from operations:total assets, and cash flow from operations:total liabilities.This research using samples of manufacturing companies were listed on the Indonesia Stock Exchange in the period 2009-2012. Financial reporting data in 2009, 2010 and 2011 is used to predict the onset of conditions of financial distress in the coming year , which is the year 2010, 2011. and 2012. This research uses statistical tools to form the discriminant analysis model predictions of bankruptcy.The results showed that the accrual-based bankruptcy prediction models have the same predictive capabilities as model predictions of cash flow-based bankruptcy. It is shown with the result of two sample propotion test which show Z value < t table. Both of based bankruptcy prediction models and cash flow-based bankruptcy prediction models can classifies companies into the group of non financial distress and financial distress with the same capabilities. 
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Paramita, Andina Dwi; Marsono, Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research was to analyze which characteristics of corporate governance that influence the extent of corporate social reponsibility (CSR) disclosures in the companies which operate in the mining and mining service sector in Indonesia. Corporate governance charecteristics which were used, namely size of board of commissioner, independent commissioner, composition of women on board, audit committee, ownership concentration, managerial ownership, foreign ownership, government ownership, and public ownership. The extent of CSR disclosure was measured using corporate social disclosure index (CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were dislosed in companies’ annual report. This research also used firm’s size and profitability as control variables.The population of this research are companies which operate in the mining and mining service sector that listed in Indonesian Stock Exchange (IDX) in the period 2010 until 2012. Using purposive sampling method, then total sample of this research became 48 annual reports of mining companies. Multiple regression method was used to analyze the relationship between corporate governance characteristics and CSR disclosure.The results show that composition of women on board and managerial ownership has a significant effect toward the extent of CSR. The results also show that both of control variables have significant effects on the extent of CSR.
PENINGKATAN KEMAMPUAN MENYUSUN SILABUS MULOK KEBENCANAAN MELALUI PELATIHAN BAGI GURU KELAS ATAS Marsono, Marsono
Edukasi: Jurnal Penelitian dan Artikel Pendidikan Vol 11 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.611 KB) | DOI: 10.31603/edukasi.v11i2.3041

Abstract

Tujuan penelitian ini adalah untuk meningkatkan kemampuan guru kelas atas menyusun silabus Mulok Kebencanaan di Gugus Argopurno Kecamatan Salaman. Subjek penelitian ini adalah guru kelas atas dengan jumlah 16 orang guru yang bertugas pada 5 Sekolah Dasar. Sedangkan objek penelitian adalah peningkatan kemampuan guru kelas atas menyusun silabus Mulok Kebencanaan. Penelitian tindakan sekolah ini dilaksanakan dalam 2 siklus, setiap siklus terdiri dari 3 pertemuan. Pengumpulan data dilaksanakan melalui observasi, wawancara, dan studi dokumen. Analisa data dilaksanakan dengan penilaian dokumen, penyajian data dan penarikan kesimpulan, dengan indikator keberhasilan minimal mencapai nilai rata-rata 80. Hasil penelitian menunjukkan bahwa kemampuan guru pada kondisi awal belum bisa menyusun silabus Mulok Kebencanaan, pada siklus I sudah bisa menyusun silabus dengan nilai tertinggi 83, terendah 64, dan nilai rata-rata 74. Pada siklus II mengalami peningkatan dengan nilai tertinggi 88, terndah 78, dan nilai rata-rata 83. Penerapan metode pelatihan dapat meningkatkan kemampuan guru kelas menyusun silabus Mulok Kebencanaan di Gugus Argopurno Kecamatan Salaman.
Implementasi Dempster Shafer Dalam Diagnosa Penyakit Impetigo Pada Balita Nasyuha, Asyahri Hadi; Perangin Angin, Moch Iswan; Marsono, Marsono
JURNAL MEDIA INFORMATIKA BUDIDARMA Vol 4, No 3 (2020): Juli 2020
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/mib.v4i3.1901

Abstract

The diagnosis of impetigo by using an expert system that uses the source of expertise aims to obtain accurate information in accordance with the symptoms suffered by the patient, this expert system analysis uses the dempster shafer method with mathematical theory for proof based on belief function and plausible reasoning it makes sense to combine separate pieces of information (evidence) to calculate the likelihood of an event that can produce information from experts about the symptoms and solutions of impetigo symptoms accurately and build an expert application system program that is able to diagnose early impetigo in infants and provide solutions and information quickly
Co-Authors A., Sovian Abdul Qolik Achmad Romadin Achmad Syarifudin Ade Hermawan Adin Affandi, Lutfi Adnan, Irfan Maulana Agus Afandi Agus Hermanto Agus Suyetno Agustina, Livianti Ali Ali Alit Supandi, I Nyoman Aliyya, Muhammad Fajar Alqodri, Febrianto Andi A. Andika, Beni Andina Dwi Paramita Andri Wijayanti Angga Prasetyo Anjarwati, Prasasti Pambayun Aprizha Muhammad Fadhil Ardhiyanto, Firmansah Dwi Arianty, Erny Asmoro, Novky Asqolani, Asqolani Asy-Syamil, Sholahuddin Asyahri Hadi Nasyuha Axel Ramadhani Liemawan Pranoto Banurea, Chandra P Br Ginting, Tama Litna Brahm Ardhi Noviant Candra Setya, Sigit Chandra Suari, Ni Wayan Gita Danaputra, Radhitya Darmawan, Muh. Hilman Darmawati, Irma Didik Dwi Prasetya Didik Nurhadi Dimas Prasetia Doly Andrian Harahap Dwi Agus Sudjimat Eddy Mustono Edy, Duwi Leksono Effendi, Muhammad Idris Eko, Bambang Fadhilah Dwi Lailita Safitri Fajar Pratama Putra Fajar Sutejo, Muhammad Faqih, Muhammad Ridwan Fathia Alifia Tsabita Fidiah, Lailatul Firdausia, Fadliyanti Ghifari, Ghazi Ahmad Hanifah Kurnia Ulfasari Hasim Asyari Hendy Yuniarto, Hendy Hera Wasiati Herbima, Bimfi Heri Budi Santoso Heri Kuswanto Herianto Herianto Hidayat, Rahmat Taufik Ibrahim Bafadal Ida Bagus Komang Sindu Putra Indayah, Indayah Indrawati, Iin Irdana, Nuryuda Isfarudi Januarizki, Mochamad Rafli Juharyanto Juharyanto Junjunan, Soleh Fajar Kalpikotomo, Bayu Kamalia Jaya, Praptika Kemalsyah, Kemalsyah Kusuma, Hanif Aulia Kusumadewi, Anggitya Berliana Lucia Nugraheni Harnaningrum Luwis, Nico M. Alfan Anshori Maftuchin Romlie Malik, Alwi Maulana Matdoan, M. Y. MAULA, PUTRINDA INAYATUL Metta Suliani Mizar, Alvian Mohammad Musthofa Al Ansyorie Monica, Elyana Frisca Mualimin Mualimin Muallim, Lucky Muamarah*, Hanik Susilawati Muamarah, Hanik Susilawati Muhammad Aris Ichwanto Muhammad Ridwan Mulyanto Mulyanto Mustofa Kamal Mustono, Eddy Mustopa Kamal Nabila Salsabila NAFISAH ITSNA HASNI Ni Komang Sutriyanti Nugroho, Anung Nur Muflihah, Syifa Nurlita Adliyani Nuryakin, Mokhamad P. Sembiring, Alek Pamuji, Pipit Agung Perangin Angin, Moch Iswan Perangin-angin, Moch. Iswan Perkasa, Gigih Prasetya, Herawan Budi Prasetyowati, Agustin Pratama, Andra Wisnu Purnomo Purnomo Purwatiningsih, Rini Putri, Anggie Wiyan Putri, Emalia Rachmadini, Erika Raedy Anwar Subiantoro Rahmadita, Salsabilla Raihan Fadhilla Kurnia Ramadhan, Hilal Adden Ramdhan, Nur Muhammad Rasyad, Muhammad Luthfi Ratu Nurul Qomariah Renytasari, Fitria Resandy, Meyta Ayu Riana Nurmalasari Rini, Agustina Mardika Risky Rahmat Fadhillah Risnandar, Risnandar Rukua, A. W. Ruyat, Rayat Ruyat, Yayat Ryohandoko, Harsono S., Waras Didik Safira, D. A. Sakti P. Nababan Santosa, Amalia Martha Santoso, Ismawardi Septiari Dewi, Putu Ayu Setiawan Setiawan Setiohadi, Tri Setyanjana, Andre Yoan Slamet Rohaedi, Slamet Solikhin, Dede Sonata, Fifin - Sriyanti, Agus Suardika, I Komang Suastika, I Made Sudarmanto Sudarmanto, Sudarmanto Suhandano Suhandano Sukisworo, Fetri Sukmanasari, Putri Swastika Sukmasari, Titin supria, timan Supriatun, Evi Suriaslan, A. S. Syahfitri, Lira Syahputri, Astri Talakua, A. H. Taman, Ni Komang Teguh Binardi Triono, Alfiansyah Putra Pertama Tuwoso Tyas Rukmi Ken Hutami, Tyas Rukmi Veliandina Chivan Naftalia Wahyu, Narenda Galex Wahyutomo, Satrio waziroh, iro Widiyanti Widiyanti, Widiyanti Wiguna, Denda Wijatmika, Wijatmika Wirawan, Ida Bagus Dharma Putra Witraguna, Kadek Yudista Yayi Febdia Pradani Yetri, Milfa Yoan Setyanjana, Andre Yogaswara, Y. H Yoto Yoto, Yoto Zaka Lawang, Robert Markus Zulfadhli, M.