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PENGARUH RASIO KECUKUPAN MODAL,KREDIT BERMASALAH, EARNING, DAN LIKUIDITAS, TERHADAP PERTUMBUHAN LABA Dhanis Harsetiadi, 10.05.52.0160; Maryono, Maryono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The present study is intended to expand the research on how Capital aspect, Non Performing Loans, Earning, and Liqidity can affect the increasing of Banking’s profit. The financial rasio used in this research was CAR,NPL,ROA,BOPO,NIM,LDR. Researcher use purposive sampling, this study find 20 sample size and those data have been meet normality and classic assumptionrest. The analysisis data use regression model, using SPSS 16 program. The results show thatmean that BOPO effect significantly negative to the increasing of banking’s profit. That means, if the ratio of BOPO goes higher, it will decrease bank’s profit.Keywords: Capital adequacy ratio, Non Performing Loan, Return On Assets, Net Interest Margin, Loan to Deposit Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT KAP DI JAWA TENGAH Galih Raharjo, 10.05.52.0207; Maryono, Maryono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The purpose of this research is to know and make sure how big are the effects of independency, experience, due professional care, and accountability, on audit quality. The population of this research are auditors that are working at CPA Firms in Central Java Province. Sampling is done by using convenience sampling method, and the amount of the respondents for samples are 47. Data are obtained through primary data by using questionnaires. The questionnaires that are distributed to the CPA Firms located in Central Java Province, consisted of the indicators of the variables that used in this research. Data analysis technique that used in this research is multiple linear regression analysis.The result of hypothesis test of this research showed that experience gives positive and insignificant effects on audit quality, while due professional care gives negative and insignificant effects on audit quality. On the other hand, independency and accountability gives positive and significant effects on audit quality. Simultaneously, all of the independent variables gave positive and significant effects on audit quality, with the level of effects was 47,4%. The researcher suggested for the future research to add the variables, especially the independent variables, and to increase the scope of research.Keywords: independency, experience, due professional care, accountability, and audit quality
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN SEMARANG Bhaskoro Adhi Nugroho, 09.05.52.0040; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Local taxes and levies constitutes acceptance pemrintah Original area of sector revenue (PAD). The amount of local tax revenue and levies greatly influenced by many types of taxes and levies are applied and based on valid peraturanyang related to local taxes and levies such. Researchers analyzed the contribution of local taxes and levies to local revenues Semarang district from 2008 to 2012.Contribution of local tax revenue and levies based ond data taken at the Revenue Office of Management and Asset Finance Regions (DPPKAD) in the period from 2008 to 2009 give an average contribution of local taxes by 22.12% per year and the average contribution levies by 58 , 59% per year. In order to improve the ability of local governments to implement regional autonomy, the central government set the Law No. 28 Year 2009 on local taxes and levies. The results in the year 2010 - 2012 PAD acceptance in Semarang district increased 20.44% per year, the average contribution of local taxes rose to 32.20% per annum.In order to increase the revenue receipts and increase government revenue district of  Semarang need dilakukanya voting-ballot types of local taxes and levies are based in accordance with Law No. 28 of 2009 to establish the area as a basis for regulation through the collection of rules.Keywords: local taxes, levies and revenue.
KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA SEMARANG Kurnianto Nur Utomo, 09.05.52.0140; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the growth, contribution, and the effectiveness of local taxes and Retribution to PAD, and APBD in Semarang City Government. The data was collected by the method of documentation. The data used are time series data. The data used are secondary data, obtained from the Department of Finance and Asset Management Area (DPKAD) Semarang. Analysis of the data used is descriptive analysis using growth analysis, contribution analysis, and analysis of effectiveness.These results indicate that the average percentage growth of 61.19% local taxes. The average percentage growth of 10.21% Retribution. The average percentage growth in revenue of 28.91%. Contribution to the regional tax revenue by an average of 5.11%. Retribution contribution to PAD on average by 6.21%. Local Tax Contribution APBD an average of 48.91%. Retribution contribution to the APBD by an average of 1.44%. PAD contribution to the APBD by an average of 24.07%. Local Tax effectiveness with an average of 114.94%. Effectiveness Retribution average of 94.00%. The average percentage of PAD of 110.69% effectiveness. Independence ratio of Semarang categorized independently.Keywords: Local Taxes, Retribution, PAD, APBD
PERKEMBANGAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PATI TAHUN 2009-2012 (Studi Empiris Pada DPPKAD Kabupaten Pati) Eny Widayani, 10.05.52.0138; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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The research aims to analyze the development, effectiveness and contribution of the local tax revenue against the original area of Pati in 2009-2012. It is meant to make regional government district starch can set the right policy in a bid to increase revenue and improve regional tax revenue, as well as looking for a proper solution in solving the problem relating to a decrease local tax revenue. In this research using a method of descriptive data secondary done for measuring a phenomenon in research wit the use of indicators the ratio of regional financial. Population in this research were all data on local tax contained in DPPKAD, whie this sampel is local tax data year periode 2009-2012 contained on DPPKAD. The result showed that the development of the PAD has increased, the greatest growth occurred in the year 2010 amounted to 30,18%. However, the growth of tax areas fluctuates with the level of the greatest development in 2011 of 70,94% caused by the expansion of this type of tax areas. The effectiveness of the PAD and tax areas very effectiveness which is above 100%. Local tax contributions against the PAD still belongs to the largest contribution, less going on in 2011 of 22,48% as a result of the expansion of the types of taxes that tax revenue has increased quite a large area, the lowest contribution occurring in 2012. Contributions per types areas against local atx is very less. The greatest contribution given by street lighting with tax an average contribution per year of 78,60%. While the smallest contribution given by pajak sarang burung wallet that only amounted to 0,08% per year.Keywords: PAD, hotel tax, restaurant tax, entertainment tax, billboard tax, street lighting tax, nonmetallic mineral and stone tax, soil water tax, BPHTB, sarang burung wallet tax. 
PERKEMBANGAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PATI TAHUN 2009-2012 (Studi Empiris Pada DPPKAD Kabupaten Pati) Eny Widayani, 10.05.52.0138; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

The research aims to analyze the development, effectiveness and contribution of the local tax revenue against the original area of Pati in 2009-2012. It is meant to make regional government district starch can set the right policy in a bid to increase revenue and improve regional tax revenue, as well as looking for a proper solution in solving the problem relating to a decrease local tax revenue. In this research using a method of descriptive data secondary done for measuring a phenomenon in research wit the use of indicators the ratio of regional financial. Population in this research were all data on local tax contained in DPPKAD, whie this sampel is local tax data year periode 2009-2012 contained on DPPKAD. The result showed that the development of the PAD has increased, the greatest growth occurred in the year 2010 amounted to 30,18%. However, the growth of tax areas fluctuates with the level of the greatest development in 2011 of 70,94% caused by the expansion of this type of tax areas. The effectiveness of the PAD and tax areas very effectiveness which is above 100%. Local tax contributions against the PAD still belongs to the largest contribution, less going on in 2011 of 22,48% as a result of the expansion of the types of taxes that tax revenue has increased quite a large area, the lowest contribution occurring in 2012. Contributions per types areas against local atx is very less. The greatest contribution given by street lighting with tax an average contribution per year of 78,60%. While the smallest contribution given by pajak sarang burung wallet that only amounted to 0,08% per year.Keywords: PAD, hotel tax, restaurant tax, entertainment tax, billboard tax, street lighting tax, nonmetallic mineral and stone tax, soil water tax, BPHTB, sarang burung wallet tax. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Andi Utomo, 10.05.52.0064; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Fiscal decentralization bring benefits to the area to set its fiscal capacity . Local governments have the opportunity to improve the efficiency of the economy because the government has an advantage in terms of information about the allocation of resources . This study aimed to examine the effect of expenditure of development, Population and Region Gross Domestic Product to Regional Own Revenue (PAD). The samples in this study were 135 districts / cities in Central Java Province . The data used in this study were taken from the fiscal year 2009-2011. This study used secondary data from the realization of the local government budget. The test results concluded that expenditure of development has a positive and significant impact on Regional Own Revenue , Region  Gross Domestic Product has a positive and significant impact on Regional Own Revenue , while the total Population has a negative effect on Regional Own Revenue. This means that the governments decision to allocate expenses / expenditures are more likely to support the economic growth will increase revenue. Keywords: expenditure of development, population, Region Gross Domestic Product (PDRB), Regional Own Revenue (PAD) 
ANALISIS DETERMINAN BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH Yuni Puji Astutik, 10.05.52.0021; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the determinants of local government capital expenditure (Empirical Study on the District / City in Central Java period 2009 -2011). The sample used in this study were 35 districts / cities in Central Java, which is sourced from the Report of Actual Revenue and Expenditure Budget (budget) from 2009-2011. The data collection method used in this research is a method by taking the entire population census. The analytical tool used is multiple linear regression t test, f test, and test the coefficient of determination. The results of this study demonstrate that the General Allocation Fund (DAU) and the special allocation fund (DAK) no  significant effect on capital expenditures, while the partial local revenue (PAD) and the Brutto Regional Domestic Product (PDRB) significant effect on capital expenditures.Keywords: General Allocation Fund, Special Allocation Fund, Local Revenue, Brutto Regional Domestic Product, and Capital Expenditure 
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PENELITIAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 – 2012 Andryana Riajayanti, 11.05.62.0001; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The Research purposes are to examine the Corporate Social Responsibility and Good Corporate Governance effects for company values with agency and stkaeholder’s theory.The subject from this research is Manufacturing Company that active and regularly issuing annual report which related to Corporate Social Responsibility program and Good Corporate Governance mechanism in four years within 2009 – 2012, and obtains 17 manufacturing companies. Whereas the Good Corporate Government divided through four proxies, are managerial ownership, institutional ownership, independent commisioner, and audit comittee. This research is using purposive sampling and documentary methode. After all, the data will be analize using qualitative descriptive. Data was collected through the website of the manufacturing company-related, and through www.idx.co.id.The results shows that CSR has a positive effect, while the four variables related to corporate governance negatively affects the value of the company. This suggests for further research in order to add support in the corporate governance variables and adding the sample to the research subjects.Keywords: Corporate Social Responsibility, Good Corporate Governance, and Company Values
ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)) Ade Imamul Muwachidin, 10.05.52.0082; Maryono, Maryono
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 Company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the present value. The purpose of this study was to determine the effect of capital structure, profitability and firm size on the value of the company in Indonesia Stock Exchange 2010-2012. This study population is listed manufacturing industry in Indonesia Stock Exchange in 2010-2012. Sampling method with purposive sampling method, with some predetermined criteria, the number of samples is 74 manufacturing companies. The research data is secondary data obtained from the Indonesian Capital Market Directory (ICMD) 2010-2012. Data analysis techniques used in this study is multiple linear regression analysis. The results showed that: 1) capital structure, Profitability and has unsignificant negative effect on firm value, 2) firm size has significant positive effect on firm value.Keywords: capital structure, profitability, firm size, firm value
Co-Authors 07.05.52.0041 Aswatul Khasanah 08.05.52.0017 Easy Natalia, 08.05.52.0017 08.05.52.0148 Ninda Triana 08.05.52.0179 Fuad Hasan 08.0552.0028 Zumroatun Akyuni 0835030714 Masroka Priyo Utomo 0835030718 Unik Wiyarsini 0835030726 Ambar Mulyani 09.05.52.0040 Bhaskoro Adhi Nugroho 09.05.52.0114 Rizky Nur Saputra 09.05.52.0140 Kurnianto Nur Utomo 09.05.52.0173 Nur Inayah 10.05.52.0021 Yuni Puji Astutik 10.05.52.0051 Yogi Agustio Sayogo, 10.05.52.0051 10.05.52.0064 Andi Utomo 10.05.52.0082 Ade Imamul Muwachidin 10.05.52.0138 Eny Widayani 10.05.52.0139 Tukirah 10.05.52.0160 Dhanis Harsetiadi 10.05.52.0207 Galih Raharjo 11.05.52.0209 Nemia Kulamega Abugau, 11.05.52.0209 11.05.62.0001 Andryana Riajayanti 12.05.52.0038 Dewi Wahyu Lestari, 12.05.52.0038 12.05.52.0045 Rahma Syawari Mustika, 12.05.52.0045 12.05.52.0116 Dwi Nofiana, 12.05.52.0116 12.05.52.0165 Endrix Wibowo, 12.05.52.0165 12.05.52.0184 Wahyuning Astuti, 12.05.52.0184 Aan Kurniawan Abd. Gafur Achmad Badjuri Addiani, Intan Cahya Aditya, Dina Mei Eka Aditya, Dina Mei Eka Adiyanti, Yosua Ayu Afiani, Nur Afif Irwan Septiandy, 15.05.52.0006 Afrina, Rina Agam, Beryaldi Agus Budi Santosa Agus Haryanto Agus Prastiono, 12.05.52.0079 Agus Prastiono, 12.05.52.0079 Agzistasari, Anggun Ahlan Ghanim Ahmad Arifi, Ahmad Ahmad Syarif Aiman, Ghiyats Ajeng Laliddya N, 12.05.52.0105 Ajeng Laliddya N, 12.05.52.0105 Akhlis Rizza, Muhammad Akkapin , Suppaphorn Al Fath , Ayatullah Muhammadin Albino Da Cruz Dos Santos, 12.05.52.0051 Albino Da Cruz Dos Santos, 12.05.52.0051 Alfiana, Rinta Ali Ma’sum, Muhammad Alibasjah I Soedjarno Alvi Rosyidi Amalia Nur Anifah Amie Kusumawardhani, Amie Amintamah, Novia Nur Nurul Amiruddin Amiruddin anasril, anasril ANISAK KURNIASIH Apriyanto, Rahmat Ardhianto Adhi Nugroho, Ardhianto Adhi Ari Bowo, Dedi Aria Wirawan Artika, W. Asriyani, Asriyani Astuti, Ninik Puji Athina Novi Hapsari, 14.05.52.0084 Atik Widarti, 12.05.52.0125 Atik Widarti, 12.05.52.0125 Aufa, Dicky Rasyid Ayunisa, Dini Arifa Aziz, Mukhlis Abdul Baharuddin Baharuddin Bambang Moyoretno, Bambang Bambang Sutedjo Bamualim, Mubarak Barabud, Rifqi Muhammad Batara Daniel Bagana Bramanthyo Heru Wahyudi, Bramanthyo Heru Budiana, Mega Nora Bustami Bustami Cahyaningsih, Nur Putri Candra Kusumawati, 16.05.62.0039 Dakusta Puspitasari, Dakusta Darno, Darno Dermawan, Dermawan Destrinelli Destrinelli, Destrinelli Desty Rachmawati, 13.05.52.190 Desty Rachmawati, 13.05.52.190 Devi Irianti Lestari, 14.05.52.0134 Dianisa, Lelva Dina Mei Eka Aditya, 14.05.52.0238 Dina Mei Eka Aditya, 14.05.52.0238 Dina Restuti Dewi, 13.05.52.0169 diyah, halimatussa Dwi Wahyudiarto Dwiana, Nida Dwiyasmono Dwiyasmono Edy Kurniawan, Edy Eko Kuntarto Elpiani Br Sitepu, 14.05.62.0016 Elpiani Br Sitepu, 14.05.62.0016 Endah Setyo Anjarwati, 13.05.52.0047 Endah Setyo Anjarwati, 13.05.52.0047 Fahrianoor Fahrianoor Faizi, Meena Fatimah, Anik Zuhriatul Febriana Kiranti, 14.05.52.0008 Fera Estiana, 15.05.52.0160 Ferina Intan Lutfia, 14.05.52.0256 Ferry Hermawan Firda, Jihan Zulfia Firdaus Firdaus Fitri, Ridha Fitria, Ade Fitrian, Achmad Fuad Muhammad Furi Mutiara Nugraheni, 15.05.62.0016 Ghanesia Istiani , Hari Gresella Junita Samosir, 13.05.52.0177 Gresella Junita Samosir, 13.05.52.0177 Gunawann, Cynthia H, Tri Mulyono Hadi Susilo, Sugeng Hafiduddin Hafiduddin Hansanontha , Pataree Haq, Izhar Amirul Harini Harini Hartuti Purnaweni Hasbi, Ibnu Malkan Hastini, Frizka Dwi Hastuti, Ita Sri Hendra Budiono Heni Pujiastuti Herbawani, Chahya Karin Herlambang, Tri Mulyono Herliana, Fitria Hidayat, Muhtar Sofwan Hidayat, Teguh Rakhmat Hidayati, Fatma Laila Husaini, M. Ichda Septi Maulika, 14.05.52.0249 Ichda Septi Maulika, 14.05.52.0249 Iis Alafiyah, 11.05.52.0047 Iis Alafiyah, 11.05.52.0047 Ika Ulinuha Aditia Swari, 15.05.52.0324 Imam Ghozali Imam Prasetiyo, 12.05.52.0103 Imam Prasetiyo, 12.05.52.0103 Indah Yulitasari, 12.05.52.0019 Indah Yulitasari, 12.05.52.0019 Indra Mahyudi Intan Cristiana, 13.05.52.0236 Irawan, Anugrah Septiadi Irfan Ali Mustofa, 14.05.52.0160 Iwan Dini Izzan Arif Hutomo Januardy, Uray Jordi, Jordi Karsan, Karsan Khabib Mustofa Khairani, Mutiara Khairunnisa Khairunnisa Khairunnisak Khairunnisak, Khairunnisak Kismartini Kismartini Koestantono, Koestantono Krisbianti, Dian Kristiandi, Kiki Kriswanto Kriswanto, Kriswanto Kuncoro, Achmad Isro' Kuncoro Kurniasih, Dede Dwi Kurniawati, Vira Laksono Trisnantoro Lara Sati, Ane Gempita Lazuardi , Lazuardi Lazuardi Lazuardi Lely Nurma Jayanti, 13.05.62.0026 Lely Nurma Jayanti, 13.05.62.0026 Lukman Hakim Lutviyani Indasah, 15.05.52.0248 M. Imad Abdul Majid, 13.05.52.094 M. Imad Abdul Majid, 13.05.52.094 Ma'rif, Samsul Mahathir Muhammad Mahyudi S, Indra Mangililo, Richard Costantin Mariahni, Mariahni Desnawati Sipayung Markoni Markoni Maulana, M Azhar Mega Andani Putri, 13.05.52.0052 Merdekawati, Dewi Midiyanto, Midiyanto Miftah Hur Rahman Zh Moeslim, Yulia Jayaputri Mohammad WIJAYA Mubarokah, Fadhilatul Muhammad Abdul Latif, 15.05.52.0342 MUHAMMAD ALI Muhammad Husaini Muhammad Ridwan Muhammad Usman, Muhammad Muhammad Wakhid Musthofa Muharam, Samahuddin Muharram, Muharram Mukti, Waluyo Muniri Muniri, Muniri Muslih, Muhammad Zain Mu’awanah, Elfi Nasir, Akbar Neagara, Mohammad Sulthon Ngadimin Ngadimin Nicola, Rahmad Nanda Nindia, Yuni Nisa, Sahratun Noor Hidayati Noviyanti, Silvia Noviyanti, Silvina Nugroho, Agung Nuha, Zaki Ulien Nur Aliyah, 15.05.52.0309 Nur Anna, Dian Nur Hikmah, Isna Mutiara Nurhaban, Nurhaban Nurhasanah, Devi Nuriza, Nuriza Nurjan, Syarifan Nurjannah, Darul Nurul Fatimah Yunita Nusantara, Surya Dharma Oktaviannor, Tomi Onny Imanuella Gunawan, 15.05.62.0013 Pamela, Issaura Sherly Prabantariksa, Mahelan Pradana, Anggara Apriyan Pradana, Julius Gaharu Pradana, Mochammad Rifki Purbadia, Maria Christina Purwa Saputra, Datep Purwanta, Eunike Meta Purwanto Purwanto Putra Setiawan, Ricky Sheldy Putra, Abimanyu Septian Triyananda Putra, Mokhamad Rifky Putri, Syachna Maheswari Rahman Halim, M. Arief Rahmawati, Magdalena Chori Ramadhani , Annisa Ramdiansyah, Feri Rawali, Siswanto Rejokirono, Rejokirono Resi, Laras Ambika Riki Andriyani Riris Ning Pambudi Untari, 14.05.62.0030 Riris Ning Pambudi Untari, 14.05.62.0030 Riyaningsih, Etik Riza Hadikusuma Rizky Zulfa Rihhadatul Aisy, 14.05.52.0272 Rokhmawan, Sonnie Rosyadi, Akhmad Fikri Roujesy, Roujesy Runggeari, Maria Shely S Siswanto S, Indra Mahyudi Saebani Saebani, Saebani Saifullah Saifullah Salis Irvan Fuadi Samino, M. 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