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All Journal Jurnal Akuntansi Indonesia JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JDM (Jurnal Dinamika Manajemen) Juara: Jurnal Riset Akuntansi PRESTASI INFOKAM Monex: Journal of Accounting Research Sains Manajemen:Jurnal Manajemen UNSERA Assets: Jurnal Akuntansi dan Pendidikan International Journal of Supply Chain Management Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI Abdimasku : Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Akuntansi'45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Dinamika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Atestasi : Jurnal Ilmiah Akuntansi Jurnal DIMASTIK
Entot Suhartono
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Faktor Determinan Nasabah dalam Pemilihan Bank Syariah Mursid, Ali; Suhartono, Entot
JDM (Jurnal Dinamika Manajemen) Vol 5, No 1 (2014): March 2014
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i1.3650

Abstract

The objective of the study was to investigate several factorswhich influenced the customersto select sharia/ Islamic bank, they weretechnology, religious motivation, and service quality. The data were collected by questionare as the instrument.The questionnaires were distributed to 100 respondents as the active customers of sharia bank in Semarang. The data were analysed by validity and reliability test to evaluate the questionare and by linier regretion to evaluate the influential factors of those variables. The result showedthat technology, religious motivation, and service quality significantly influencedthe customers
PENINGKATAN KEMAMPUAN MENYUSUN SPT ELEKTRONIK MASA PPh Ps 21 BERDASARKAN UU HARMONISASI PERATURAN PERPAJAKAN Purwantoro, Purwantoro; Suhartono, Entot
Jurnal DIMASTIK Vol. 2 No. 2 (2024): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/dimastik.v2i2.10083

Abstract

Mitra dalam pengabdian yang akan dilakukan yaitu sebuah perusahaan distributor elektronik dan karyawan (orang pribadi) yang berada di kota Semarang. Perusahaan, biasanya mengandalkan penyusunan laporan SPT Masa PPh Ps 21 dengan menggunakan program aplikasi dari Direktorat Jenderal Pajak (DJP) e-SPT (SPT elektronik dalam bentuk .csv dan pdf). Program pengisian SPT Masa PPh Ps 21 sangat berpengaruh terhadap suatu perubahan dalam UU Perpajakan. Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) telah disahkan oleh pemerintah, salah satunya tarif dan rentang penghasilan orang pribadi mengalami hal yang berbeda dengan sebelumnya. Perubahan menurut UU HPP yang berlaku mulai 1 Januari 2022. Dengan adanya perubahan ini, tentu saja penghitungan pajak penghasilan orang pribadi yang dibayarkan mengalami perubahan (pajak penghasilan jadi lebih tinggi atau lebih rendah). Program ini akan memberikan pelatihan dan ketrampilan dalam penyusunan laporan SPT Masa PPh Ps 21 dengan aplikasi komputer untuk perhitungan berdasarkan tarif dan rentang penghasilan di UU HPP agar dapat lebih akurat dan cepat. Dengan adanya pelatihan ini diharapkan para staf perpajakan perusahaan memperoleh pengetahuan dan ketrampilan dalam penyusunan laporan SPT Masa PPh Ps 21 dan dapat meningkatkan kompetensi karyawan (orang pribadi) yang ada di perusahaan dalam membuat SPT Tahunan Orang Pribadi yang akuntabel
Pengaruh Literasi Keuangan, Lifestyle Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Andhika Bagas Prasetya; Entot Suhartono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8373

Abstract

Financial behavior is a person's ability to manage planning, budgeting, checking, managing, controlling, searching for and storing daily financial funds. One of the factors that influences financial behavior is knowledge of financial literacy. Financial literacy is the ability to make accurate judgments and make effective decisions about the use and management of free time. A hedonistic lifestyle is a person's lifestyle whose activities are seeking pleasure in life, spending time outside the home to have fun with friends, likes to buy unnecessary things, and always wants to be the center of attention around them. The author's goal is to determine the effect of financial literacy, hedonistic lifestyle and personal financial attitudes on financial behavior in students of the management study program, Faculty of Economics, class of 2020. The number of samples in this study was 100 students. The analysis technique in this study used multiple linear regression, determination of multiple correlations, t-test and F-test. The results of this study indicate that financial literacy (X1) has a significant effect on financial behavior (Y). Hedonistic lifestyle (X2) has no effect on financial behavior (Y). Personal financial attitudes (X3) have a significant effect on financial behavior (Y). Financial literacy, hedonistic lifestyle, and personal financial attitudes simultaneously have a significant influence on financial behavior.
How Audit Factors and Information Technology Affect Audit Report Lag: The Moderating Role of Firm Size? Kurniawati, Rahma; suhartono, entot; mardjono, enny susilowati; purwantoro, purwantoro
Monex: Journal of Accounting Research Vol 15, No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v15i1.9982

Abstract

This study examines the influence of audit factors and information technology implementation on audit report lag, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange from 2020–2024. Using a quantitative descriptive approach with secondary data, 100 companies were selected through purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and moderated regression in SPSS 25. Results show that only Audit Opinion significantly increases audit report lag. Auditor Switching, Audit Tenure, and Information Technology show no significant effect, and firm size does not moderate any of these relationships.
Co-Authors Agus Pitoyo Alfia Nita Pratiwi Ali Mursid Andhika Bagas Prasetya Andika, Arditya Dian Anna Sumaryati Aurelia Arini Arthatami Bambang Minarso, Bambang Bella Nur Diana Dhea Aryu Prihandani Dian Festiana H. S Dian Indriana Hapsari Diana , Bella Nur Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo H. S, Dian Festiana Haq, Neila Arinal Imang Dapit Pamungkas Imron, Malinda Aliffiyah Akbar Juli Ratnawati Machmuddah, Zaky Maharani, Nabila Putri Mardani, Lucki Bighandy Maulana, Muhammad Rizki Melati Oktafiyani Michael Owen Sihotang Mochammad Imron Awalludin Natalistyo T.A.H Nita Kusumawati Nur Anissa Piji Pakarti Purwantoro purwantoro purwantoro Purwantoro Purwantoro Rahma Kurniawati Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Saputra, Praditya Miko St. Dwiarso Utomo Sumastri Aries M. P Tah, Natalistyo Triningsih, rizka adila Usman Usman Wikan Isthika Yeheskiel Yeheskiel Yulita Setiawanta