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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JER
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH KETERLIBATAN PEMAKAI, KAPABILITAS PERSONAL SERTA PROGRAM PENDIDIKAN DAN PELATIHAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING PADA BANK PERKREDITAN RAKYAT DI KABUPATEN KENDAL Tofan Gilang Pratama, 13.05.52.0011; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study is to analyze the effects of participant of user, ability of user, traning and education of user on Accounting Information System (AIS) with complexity task as a moderating variable. The sample is taken by purposive sampling method, and fulfill the sample selection criteria. Relationships between variables or effects described by using multiple regression analysis and regression moderation analysis. The results of this study is that participant of user variables have a significant positive effect on Accounting Information System (AIS), ability of user have a significant positive effect on Accounting Information System (AIS), traning and education of user have a significant positive effect on Accounting Information System (AIS). Complexity task is able to moderate the influence of participant of user to Information System (AIS), Complexity task is able to moderate the influence of ability of user to Information System (AIS), and Complexity task is unable to moderate the influence of traning and education of user to Information System (AIS).Keywords: Participant Of User, Ability Of User, Traning And Education Of User, Complexity Task And Accounting Information System (AIS)
PENGARUH SANKSI PAJAK, PELAYANAN APARAT PAJAK, DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM Yang Terdaftar di KPP Pratama Semarang Barat) Ani Sulistiyani, 13.05.52.0089; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study examined the influence of tax penalty, Tax officer service, and Tax rule comprehension for Against Taxpayer Compliance with Risk Preference Being a Moderation Variable (Case Study On UMKM Listed In KPP Pratama West Semarang). The sampling method using conveniece sampling, the technique of determining the sample based on the ease of encounter. The influence variables or effect analyzed by using multiple regression analysis. The results showed that tax penalty Resource positive and significant impact on Against Taxpayer Compliance, Tax officer service Resource negative and insignificant impact on Against Taxpayer Compliance, Tax rule comprehension Resource positive and significant impact on Against Taxpayer Compliance, Risk Preference to moderating the tax penalty influence of Against Taxpayer Compliance, Risk Preference moderating the Tax officer service influence of Against Taxpayer Compliance, and Risk Preference moderating the Tax rule comprehension.Keywords: Tax Penalty, Tax Officer Service, and Tax Rule Comprehension, Against Tax Payer Compliance and Risk Preference
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN SAHAM DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan LQ45 yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Angga Prasetia, 13.05.52.0091; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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The purpose of this study is to analyze the effect of stock ownership structure and firm size on the disclosure of intellectual capital with profitability as a moderating variable. The sample used LQ45 company listed in BEI period of 2013-2015. The population is taken by purposive sampling method, and that fulfill the sample selection criteria. The sample used is 118 companies. Analysis that used in this study is multiple regression analysis and regression moderation analysis. The results of this study found that firm size variables have a significant effect on intellectual capital disclosure, while the variable ownership structure has no significant effect on the disclosure of intellectual capital. Profitability does not moderate the effect of stock ownership structure and firm size on intellectual capital disclosure.Keywords: Share Ownership Structure, Company Size, Profitability (ROA), and Intellectual Capital Disclosure
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Intan Rosemaya Cintya, 12.05.52.0205; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

Companies go public have to improve the integrity of the financial statements in order to maintain the confidence of users of financial statements. The sampling method using purposive sampling the study period of 2012 through 2014, with a total sample of 171 manufacturing companies in the Indonesia Stock Exchange. The results showed that institutional ownership, audit committee and independent commissioners significant positive effect on the integrity of financial statements. While managerial ownership and audit quality does not affect the integrity of financial statements. Keywords: Mechanism Of Corporate Governance, Audit Quality And Integrity Of Financial Statements
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi empiris pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2016) Fita Aprilian, 13.05.52.0178; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of firm size, firm age, profitability and type of auditor to intellectual capital disclosure. This research use independent variable that is company size, company age, profitability and auditor type. While the dependent variable is the disclosure of intellectual capital. The population in this study are property and real estate companies listed on Indonesia Stock Exchange 2013-2016. The sample was chosen using purposive sampling method and obtained 158 samples of property and real estate companies. The method of analysis used in this study is multiple regression analysis with SPSS version 21 for windows. This study proves that firm size influences intellectual capital disclosure, auditor type has an effect on intellectual capital disclosure, firm age does not fall to intellectual capital disclosure, and profitability does not fall to intellectual capital disclosure.Keywords: Intellectual Capital Disclosure, Company Size, Company Age, Profitability, Audit Type
PENGARUH KEBERADAAN DEWAN PENGAWASAN, FORMALISASI PENGEMBANGAN, KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONALIA DAN LOKASI DEPARTEMEN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK UMUM DI KOTA SEMARANG Anggun Prasetia Ningtyas, 12.05.52.0136; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The population in this study were employees working at commercial banks in the city of Semarang. The sample in this study is the accounting information system and the sample size of 100 respondents. The results showed that the presence of the board of supervision, the involvement of users and engineering capabilities personnel significant positive effect on the performance of the performance of the accounting information system. The formalization of the positive development was not significant to the performance of accounting and information systems department Location negative not significant to the performance of the accounting information system.Keywords: Presence Control Board, A Formalization of Development, User Involvement, Capability Engineering Personnel Location and Performan Department of Accounting Information Syste
NASKAH PUBLIKASI PENGARUH RISIKO BISNIS, LIKUIDITAS, PERTUMBUHAN PENJUALAN, DAN STRUKTUR ASET TERHADAP KEPUTUSAN PENDANAAN DI MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2012-2016 Firdaus Damas Septio Ardiansyah, 14.05.52.0260; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study aimed to examines the influence of the business risk, liquidity, growth of sales, and asset structure on the funding decision moderated by company size. This research was conducted at Indonesia by using analysis unit property and real estate company that have gone public. The population of this research are property and real estate company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 84 companies. The technique of data analysis is used multiple regression analysis with interation method. The results of this study shows that business risk and liquidity does not affect on funding desicion. The growth of sales significant positive influence on funding desicion. The asset structure significant negative influence on funding desicion. Moderating testing firm size showns that firm size is not proven as moderating variable that can strengthen or weaken the relationship liquidity on funding desicion. While, moderating testing firm size showns that, firm size proved weaken the relationship of the growth of sales on funding desicion,as well as  the influence of asset structure on funding desicion can be strengthened by firm size.Keywords: The Business Risk, Liquidity, Growth of Sales, Asset Structure, Firm Size, and Funding Decision
ROLE OF ORGANIZATIONAL CULTURE MODERATE EFFECT ORGANIZATIONAL COMMITMENT AND MOTIVATION OF WORK PERFORMANCE OF TEACHERS (Studies in Senior High School Teachers in District Pati City ) Suwargono, 12.52.02.0189; Srimindarti, Ceacilia
Jurnal Mahasiswa Pasca Sarjana periode pertama 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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This study aims to examine and analyze whether organizational culture moderates the influence of organizational commitment and work motivation on the performance of a high school teacher in the District City State Pati. The population is used as the object is State high school teachers in the district of the City Pati which amounts to 164 people. Sampling Convenience sampling method using Slovin formula so that it can be seen that the number of samples in this study were 116 respondents. Mechanical testing of the data used in this study include testing the validity of the factor analysis, test reliability with Cronbach alpha formula, multiple regression analysis, and tests of significance, coefficient of determination to prove the truth of the hypothesis of research and testing moderation. The results showed that; organizational commitment significantly influence the performance of teachers, motivation significant effect on the performance of the teacher, organizational culture significantly influence the performance of teachers, organizational culture moderates the influence of organizational commitment on teacher performance, organizational culture also proved capable moderate the influence of motivation to work on teacher performance. Keywords: organizational commitment, job motivation, organizational culture, teacher performance.
ANALYSIS OF WORK MOTIVATION AND TEACHER TRAINING EFFECT ON TEACHERS PERFORMANCE MODERATED BY PRINCIPAL LEADERSHIP IN SENIOR HIGH SCHOLL AT DISTRICT KAYEN OF PATI REGENCY Rudi Hartono, 12.52.02.0200; Srimindarti, Ceacilia
Jurnal Mahasiswa Pasca Sarjana periode pertama 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

The purpose of this study was to determine the influence of work motivation and training of teachers on teacher performance moderated by principal leadership in senior high school at district Kayen of Pati regency. This study used a high school teacher population in the district Kayen of Pati regency by 123 teachers. The analysis technique used is the quasi moderation models with interaction techniques. The results showed that work motivation has a positive and significant impact on teachers performance, teacher training has a positive and significant impact on teachers performance, school leadership has significant positive effect on teachers performance, school leadership weaken the influence of work motivation on teachers performance, but leadership schools are not able to moderate the influence of teacher training on teachers performance. Keywords: work motivation, teacher training, principal leadership, teacher performance.
BUDAYA ORGANISASI MEMODERASI PENGARUH MOTIVASI DAN SELF-EFFICACY TERHADAP KINERJA GURU (Studi Kasus pada Guru TK di Kecamatan Bulu Kabupaten Rembang) Sri Hartini, 13.52.02.0097; Srimindarti, Ceacilia
Jurnal Mahasiswa Pasca Sarjana 2015: PERIODE KEDUA 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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This study aimed to examine the effect of motivation and self-efficacy on teacher performance with organizational culture moderation. The population in this study is the early childhood teachers, in Bulu Rembang many as 103 people. Data were collected using a questionnaire, after which the data were processed using SPSS 17. Test instruments used are validity and reliability. While ui model used is the coefficient of determination and hypothesis using regression analysis. The results showed a positive and significant effect of motivation on teacher performance, self-efficacy significant negative effect on teacher performance, organizational cultural does not affect the performance, organizational cultural moderated motivation significant negative effect on teacher performance, organizational culture moderated self-efficacy significant positive effect on teacher performance. Keywords: Competence, motivation, Organizational Culture, Teacher Performance
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Riska Kuzaimah RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Shodiqin ., Shodiqin Sholihul Fuad, Sholihul Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri