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All Journal JURNAL EKONOMI MANAJEMEN AKUNTANSI DHARMA EKONOMI Jurnal TIKOMSIN (Teknologi Informasi dan Komunikasi Sinar Nusantara) Abdi Makarti Prosiding Seminar Nasional Teknik Sipil UMS Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Metalurgi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi

Sri Harjanto

Departemen Metalurgi dan Material, Fakultas Teknik, Universitas Indonesia, Depok 16424, Indonesia

Author-ID : 385576

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Other

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PENGETAHUAN DAN SANKSI PAJAK PP NOMOR 23 TAHUN 2018 TERHADAP KEPATUHAN PAJAK UMKM DI KOTA SEMARANG Atta Putra Harjanto; Sri Harjanto
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 27, No 48 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstractThis study aims to examine the effect of the application of PP No.23 of 2011 on tax compliance for Micro, Small and Medium Enterprises (UMKM) in the city of Semarang. Implementation of PP No.23 of 2018 is proxied by the variable knowledge of taxation and taxation sanctions. This research is a quantitative study using primary data. Data were collected using a questionnaire and analyzed using multiple regression. The research population is UMKM in Semarang, especially the Institute of Courses and Training. A sample of 208 is valid and reliable for further analysis. These results indicate that the understanding of new regulations and sanctions positively influences tax compliance among UMKM. Because the research approach was chosen, the research results are specific and may be less generalizable. Therefore, researchers are encouraged to test hypotheses submitted to other objects. This research includes implications for tax regulators in implementing new regulations that are impacted by UMKM in the future. Keywords: Taxation Knowledge, Tax Sanction, Tax Compliance, PP No. 23/2018, UMKM AbstrakPenelitian ini bertujuan untuk menguji pengaruh penerapan PP No.23 Tahun2018 terhadap kepatuhan pajak Usaha Mikro Kecil Menengah (UMKM) di kota Semarang. Implementasi PP No.23 Tahun 2018 diproksikan dengan variabel pengetahuan perpajakan dan sanksi perpajakan. Penelitian ini adalah studi kuantitatif dengan menggunakan data primer. Data dikumpulkan dengan menggunakan kuesioner dan dianalisis menggunakan regresi berganda. Populasi penelitian adalah UMKM di Semarang, khususnya Lembaga Kursus dan Pelatihan. Sampel berjumlah 208 yang valid dan handal untuk dianalisis lebih lanjut. Hasil ini menunjukkan bahwa pemahaman tentang peraturan dan sanksi baru secara positif mempengaruhi kepatuhan pajak di antara UMKM. Karena pendekatan penelitian yang dipilih, hasil penelitian bersifat spesifik dan mungkin kurang dapat digeneralisasikan. Oleh karena itu, peneliti didorong untuk menguji hipotesis yang diajukan ke objek lain. Penelitian ini mencakup implikasi bagi regulator pajak dalam menerapkan peraturan baru yang terkena dampak UMKM di masa depan. Kata Kunci: Pengetahuan Perpajakan, Sanksi Perpajakan, Kepatuhan Perpajakan, PP No. 23/2018, UMKM

FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT TEKNOLOGI INFORMASI Sri Harjanto; Atta Putra Harjanto; Asrori .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 28, No 50 (2021)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstractThis study aims to examine the factors that influence the quality of information technology audits.This study uses primary data sourced from questionnaires and sent to respondents, namelyauditors of Public Accounting Firm in Semarang City. Then the data is processed using multipleregression data with SPSS devices. The results showed that the auditor's competence andindependence have a positive effect on the quality of information technology audits. This showsthat good competency is needed by auditors in information technology audits. This research isbeneficial for practitioners and academics in developing the field of auditing science. This researchis also useful for the government in terms of supervision of information technology audits.Keywords: Competence, Independence, Audit Quality, Information TechnologyAbstrakPenelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kualitas audit teknologiinformasi. Penelitian ini menggunakan data primer yang bersumber dari kuesioner dan dikirimkankepada responden yaitu auditor Kantor Akuntan Publik di Kota Semarang. Kemudian data tersebutdiolah menggunakan regresi berganda dengan perangkat SPSS. Hasil penelitian menunjukkanbahwa kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit teknologiinformasi. Hal ini menunjukkan bahwa dibutuhkan kompetensi yang baik oleh auditor dalam auditteknologi informasi. Penelitian ini bermanfaat bagi praktisi dan akademisi dalam mengembangkanbidang ilmu auditing. Penelitian ini juga bermanfaat bagi pemerintah dalam hal pengawasan auditteknologi informasi.Kata Kunci: Kompetensi, Independensi, Kualitas Audit, Teknologi Informasi

PENGARUH MANAJEMEN LABA TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011 – 2014) Wika Septian Prasetya; Subchan .; Sri Harjanto
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRAKPenelitian ini bertujuan memperoleh bukti empiris pengaruh manajemen laba terhadap Kinerja Perusahaan dengan Good Corporate Governance sebagai variabel pemoderasi. Manajemen laba diukur dengan proksi Discreationary Accrual menggunakan Modified Jones Model, Kinerja Perusahaan diukur dengan proksi Return on Assets (ROA), dan Good Corporate Governance yang diukur dengan menggunakan tiga variabel (dewan komisaris independen yang diproksi dengan proporsi dewan komisaris independen, komite audit yang diproksi dengan jumlah komite audit, dan kualitas audit yang diproksi dengan ukuran KAP). Populasi penelitian ini adalah 141 perusahaan manufaktur yang terdaftar di BEI tahun 2011–2014. Data penelitian diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur periode tahun 2011-2014. Berdasarkan metode purposive sampling, sampel yang diperoleh 33 perusahaan dengan jumlah observasi data sebanyak 132 data yang berasal dari total perusahaan yang menjadi sampel dikali kurun waktu 2011-2014. Hipotesis penelitian ini diuji menggunakan moderated regression Analysis. Hasil analisis menunjukkan bahwa manajemen laba berpengaruh negatif terhadap kinerja perusahaan dan komisaris independen memoderasi negatif pengaruh manajemen laba terhadap kinerja perusahaan, sedangkan komite audit dan kualitas audit tidak memoderasi negatif pengaruh manajemen laba terhadap kinerja perusahaan. Kata kunci : manajemen laba, kinerja perusahaan, Good Corporate Governance, Discreationary accruals, return on assets, dewan komisaris independen, komite audit dan kualitas audit. ABSTRACTThis study aimed to get empirical evidence about the effect of earnings management on the Performance of Companies with good corporate governance as moderating variables. Earnings management is measured by a proxy Discreationary Accrual Modified Jones Model, Corporate Performance is measured by a proxy Return on Assets (ROA), and good corporate governance as measured using three variables (independent commisioner structure measured by proxy the proportion of independent board, an audit committee measured by proxy the number of audit committee, and audit quality measured by proxy for firm size of Public Accountant). The population in this study are 141 companies listed in the Indonesia Stock Exchange during 2011-2014. Data were obtained from the financial statements and annual reports of manufacturing companies during 2011-2014. Based on purposive sampling method, samples obtained a total of 33 companies with a total number of observations data about 132 data derived from the total companies into the sample multiplied during 2011-2014. The hypothesis in this study were tested using moderated regression Analysis. The results show that earnings management negatively affect the performance of the company and independent commissioners moderate the negative effects of earnings management on the performance of the company, while the audit committee and audit quality does not moderate the negative effects of earnings management on the performance of the company. Keywords : earnings management, corporate performance, good corporate governance, Discreationary accruals, return on assets, independent commisioner oard, audit committee and audit quality.

Penentuan Penerima Bantuan Rumah Tidak Layak Huni Menggunakan Metode Simple Additive Weghting Sonia Ratnaning Pertiwi; Yustina Retno Wahyu Utami; Sri Harjanto
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN) Vol 9, No 2 (2021): Jurnal TiKomSiN, Vol. 9, No. 2, 2021
Publisher : STMIK Sinar Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30646/tikomsin.v9i2.571

Uninhabitable Housing Assistance (RTLH) is a government program which distribute to village office, it has purpose to improve the life quality of community. Poor people can life convenient with Uninhibitable Houses Assistence. Determination of social assistence construction of Uninhabitable Houses is going to do by relying on the intitution. The purpose of this research is creating a decision support system that can help to determine the appropriate poor people are receiving social assistence of Uninhabitable House (RTLH) using simple additive weighting (SAW) method. It is used the creteria such as, the monthly income, the occupation, the total of burden, the condition of house wall, the condition of house floor, the condition of house roof, and the condition of bathroom. The result of this research is the beneficial system for receiver of Uninhabitable Houses.

EVALUASI SISTEM INFORMASI RAWAT JALAN PADA RUMAH SAKIT MENGGUNAKAN FRAMEWORK COBIT 4.1 Madiyono Madiyono; Sri Siswanti; Sri Harjanto
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN) Vol 7, No 2 (2019): Jurnal TiKomSiN, Vol.7, No. 2, 2019
Publisher : STMIK Sinar Nusantara

Brayat Minulya Hospital is a privately owned hospital engaged in health care services for the general public. In the patient service process, the hospital has used an information system called Graphasoft which is used for outpatient and inpatient services. Currently the outpatient information system (SiRajal) has been running computerized, where all the processes associated with the patient have been input into the system, but there are still obstacles with the slow performance of patient registration on SiRajal and not yet the implementation of monitoring and evaluation process on SiRajal so it is not known whether the system runs in accordance with the hospital's business plan. From these problems, it is necessary to evaluate the outpatient information system using a method that refers to the IT Governance standard that is using the COBIT framework (Control Objectives For Information And Related Technology). The COBIT framework used is version 4.1, with the domain focus of ME (Monitor and Evaluate) on the ME1 subdomain (Monitor and Evaluate IT Performance). Acquisition of data to be processed taken by interview method, questionnaire, analysis of evaluation framework COBIT 4.1. The results of data analysis showed that obtained the calculation of the mean value of maturity of CO ME1 that is at maturity level 2 (Repeatable but Intuitive). still far below the expectations of management. For that recommendation of improvement of findings of the analysis of the results of the Institution is expected to make the work program appropriately, effectively and efficiently to set standards, policies, and procedures on monitoring IT performance optimally, so that SiRajal performance can run smoothly in the future.Keywords : Information System, Framework COBIT 4.1, Maturity Level

ANALISIS KINERJA SISTEM INFORMASI LABORATORIUM DI RSUD KOTA SURAKARTA MENGGUNAKAN METODE IT BALANCED SCORECARD Hanifah Wijayanti; Andriani Kusumaningrum; Sri Harjanto
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN) Vol 7, No 1 (2019): Jurnal TiKomSiN
Publisher : STMIK Sinar Nusantara

RSUD Surakarta has utilized information system in the hospital business process. The overall information system is managed in Sistem Informasi Manajemen Rumah Sakit (SIMRS). Information system in a laboratory called with Laboratory Information System (LIS). The use of LIS is expected to improve performance in the laboratory. For that researchers want to measure the performance of laboratory information systems to find out how far the information system provides benefits to the performance of RSUD Surakarta using IT Balanced Scorecard method. With the aim of research to analyze the achievement of the laboratory information system at RSUD Surakarta based on IT Balanced Scorecard method and to recommend what things need to be done to optimize the performance of laboratory information system. Population and sample of research is 15 laboratory staff. The result of measurement using IT Balanced Scorecard method of laboratory information system performance at RSUD Kota Surakarta is in the very good category with the average achievement of the fourth perspective is 92,92%. Four perspectives are business contribution perspective 83,34%, user orientation perspective 92,05%, operational excellence perspective 98,15%, and future orientation perspective 98,15%.Keywords: Information System, IT Balanced Scorecard, System Performance Analysis

RESPON AUDITOR DIMASA PANDEMI UNTUK MENJAGA KUALITAS AUDIT Atta Putra Harjanto; Ain Hajawiyah; Sri Harjanto
DHARMA EKONOMI Vol 29, No 55 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTAuditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial statements in an organization and is a profession of public trust. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can be achieved in principle if the auditor applies auditing standards and principles, is independent and impartial, obeys the law and adheres to the professional code of ethics. This study analyzes the auditor's response during the pandemic to maintain audit quality. The purpose of this study is to examine how much audit quality is produced during the current pandemic. The analysis technique uses multiple regression analysis with a sample of Semarang City Public Accounting Firm auditors. Keywords: Audit Planning, Alternative Procedures, Audit Quality ABSTRAKAudit merupakan salah satu bidang yang ada dalam akuntansi. Profesi akuntan publik memiliki peran penting dalam melakukan audit laporan keuangan dalam suatu organisasi dan merupakan profesi kepercayaan masyarakat. Dari profesi akuntan publik, masyarakat mengharapkan penilaian yang bebas dan tidak memihak terhadap informasi yang disajikan oleh manajemen dalam laporan keuangan (Mulyadi dan Puradireja, 1998). Harjanto (2014) menjelaskan bahwa kualitas audit yang baik pada prinsipnya dapat dicapai jika auditor menerapkan standar-standar dan prinsip-prinsip audit, bersikap bebas tanpa memihak, patuh kepada hukum serta mentaati kode etik profesi. Penelitian ini menganalisis respon auditor dimasa pandemi untuk menjaga kualitas audit. Tujuan dari penelitian ini adalah untuk menguji seberap besar kualitas audit yang dihasilkan dimasa pandemi saat ini. Teknik analisis menggunakan analisis regeresi berganda dengan sampel auditor KAP Kota Semarang. Kata Kunci : Perencanaan Audit, Prosedur Alternatif, Kualitas Audit

Kajian Lalu Lintas pada Rencana Pembangunan Fly Over HOS Cokroaminoto Kabupaten Sragen Sri Harjanto; Nurul Hidayati; Senja Rum Harnaeni
Prosiding Seminar Nasional Teknik Sipil UMS 2022: Prosiding Seminar Nasional Teknik Sipil UMS
Publisher : Universitas Muhammadiyah Surakarta

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Kabupaten Sragen mempunyai simpul-simpul transportasi jalan strategis yang menghubungkan kabupaten di Provinsi Jawa Tengah dengan Provinsi Jawa Timur, letaknya di perbatasan kedua propinsi tersebut. Salah satu ruas jalan utama di Kabupaten Sragen yang sering macet adalah Jalan HOS Cokroaminoto, Oleh karena itu Pemerintah Kabupaten Sragen berencana membangun fly over yang melintas di atas persimpangan tersebut. Meskipun demikian, fly over ini juga dapat memberikan dampak negatif antara lain kerusakan lingkungan, debu, berubahnya budaya gotong royong, mengurangi interaksi dan kegiatan sosial yang biasa dilakukan sebelum adanya fly over, sehingga perlu kajian yang lebih mendalam terkait karakteristik lalu lintas jaringan jalan saat ini, kinerja jaringan jalan tersebut saat ini dan kondisi jaringan jalan di atas jika di lokasi tersebut dibangun fly over, serta kondisi 5 tahun yang akan datang. Manfaat yang diharapkan dari penelitian ini antara lain, memberikan tambahan wacana dan referensi dalam mengatasi kemacetan lalu lintas dengan pembangunan fly over dan sebagai bahan acuan Pemerintah Kabupaten Sragen dalam membuat kebijakan dan peraturan daerah terkait pembangunan infrastruktur jalan. Jaringan jalan yang ditinjau adalah Jalan HOS Cokroaminoto, Jalan Sultan Agung, Jalan Diponegoro, Jalan Asem dan Jalan Tentara Pelajar, Karakteristik lalu lintas yang ditinjau adalah volume lalu lintas dan kecepatan arus, parameter kinerja jaringan yang ditinjau berupa kapasitas jalan, derajat kejenuhan dan LOS jalan. Fly over diasumsikan terbangun dalam rentang waktu 5 tahun yang akan datang. Jenis penelitian menggunakan metode deskriptif dan kuantitatif karena peneltian ini bersifat factual berdasarkan data yang ada untuk memecahkan masalah yang terjadi pada ruas jalan Hos Cokroaminoto. Data primer didapat dari dari pengamatan langsung di lapangan selama 2 hari ( Senin dan Sabtu). Tipe jalan yang diteliti adalah jalan perkotaan dengan dua lajur – dua arah (2/2 UD). Metode analisis menggunakan MKJI 1997. Hasil analisa kinerja ruas jalan Hos Cokroaminoto didapatkan nilai derajat kejenuhan (DS) kondisi eksisting sebesar 0,61 total dua arah. Untuk kinerja ruas jalan Hos Cokroaminoto pada 5 tahun mendatang sesuai dengan standart MKJI 1997 didadaptkan nilai derajat kejenuhan (DS) pada kondisi ruas jalan eksisting meningkat menjadi 0,78 hasil tersebut menunjukan nilai derajat kejenuhan (DS) telah melebihi ketetapan yang tertulis dalam MKJI 1997. Sesuai hasil analisa 5 tahun mendatang bahwa di ruas jalan Hos Cokroaminoto memang diperlukan pembangunan fly over sebagai salah satu cara untuk mengatasi permaslahan kemacetan jalan tersebut.

STUDI PERBANDINGAN EFEK FOTOKATALISIS Fe2O3-TiO2 HASIL EKSTRAKSI ILMENIT BANGKA DAN P-25 DEGUSSA UNTUK APLIKASI PENGOLAHAN LIMBAH CAIR TPA CILOWONG[The Photocatalytic Effect of P-25 Degussa and Fe2O3-TiO2 Derived from Bangka- Indonesia Ilmenite Extraction for Waste Water Treatment of Leachate on the Landfill Cilowong] Latifa Hanum Lalasari; Akhmad Herman Yuwono; Firdiyono Firdiyono; Lia Andriyah; Elfi N; Sri Harjanto; Bambang Suharno
Metalurgi Vol 27, No 3 (2012): Metalurgi Vol.27 No.3 Desember 2012
Publisher : National Research and Innovation Agency (BRIN)

EFFECTIVENESS OF THE SEPARATION OF MAGNESIUM AND LITHIUM FROM SEAWATER WITH SODIUM SILICATE PRECIPITATION PROCESS Latifa Hanum Lalasari; Eko Sulistiyono; Sri Harjanto; Florentinus Firdiyono; Nadya Chrisayu Natasha; Yosephin Dewayani
Metalurgi Vol 37, No 1 (2022): Metalurgi Vol. 37 No. 1 April 2022
Publisher : National Research and Innovation Agency (BRIN)

Experiments have been carried out to separate elements of magnesium and lithium from seawater to produce a lithium concentrate product that is free of magnesium through sodium silicate precipitation processes. In this study, the sample used was seawater taken from the Ancol Lagoon Area, North Jakarta. The sea water used contains 0.1674 ppm lithium ions and 1761 ppm magnesium ions with a high Mg/Li ratio of 10521. The seawater containing high levels of magnesium is not suitable as a raw material for for the manufacture of lithium carbonate (battery active ingredient) prior to initial processing. The research variable was the volume of sodium silicate solution added by 10 ml, 20 ml, 30 ml, 40 ml, 50 ml, 60 ml, 70 ml, and 100 ml which were equivalent to 13%, 27% 40%, 53%, 67%. , 80 %, 93%, and 107% stoichiometry of magnesium ion and the technique of adding sodium silicate solution included a single stage and multi-stages. From the experimental results, it can be seen that the most effective addition of sodium silicate is the addition of 80% stoichiometry. The sodium silicate precipitation process succeeded in separating magnesium ions and lithium ions from seawater as indicated by a decrease in the Mg/li ratio from 10521 to 64. The obstacle in this study was that there were still many lithium ions that were also precipitated with magnesium silicate during the precipitation process so that the lithium lost in the filtrate reached 82.26% in the single stage process. Therefore, a multi-stage process was carried out with 6 stages of the process that the addition of sodium silicate for each stage was 1/6 of the volume of sodium silicate solution at single stage optimum conditions. The results obtained from the multi-stage process were able to reduce the lithium ion lost in the filtrate to 76.54%. From the results of the study, it can be concluded that efforts to reduce the percentage of lithium ions lost in the filtrate product need to be carried out through the development of a sodium silicate precipitation process.

Co-Authors Ain Hajawiyah Akhmad Herman Yuwono Andriani Kusumaningrum Andriani Kusumaningrum Armania Putri Wardhani Asrori . Atta Putra Harjanto Bambang Suharno Bella Suci Maylianawati Cahyo Cahyo Dwi rahayu Eko Sulistiyono Elfi N Fidi Kurnianto Firdiyono Firdiyono Florentinus firdiyono Hanifah Wijayanti Latifa Hanum Lalasari Latifa Hanum Lalasari Lia Andriyah Madiyono Madiyono Marzuki Silalahi Mita Purwati Mohammad Risky Arya Pratama Nadya Chrisayu Natasha Nurul Hidayati Pudji Untoro Putu Sulastri Retno Tri Vulandari Royan Bagus Hayyu Senja Rum Harnaeni Setiyowati Setiyowati Siti Rahayu Lorosae Murianingsih Sonia Ratnaning Pertiwi Sri Siswanti Subchan . Sutikni Sutikni Wika Septian Prasetya Yosephin Dewayani Yustina Retno Wahyu Utami

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