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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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PERAN KEPEMIMPINAN TRANSFORMASIONAL MEMODERASI PENGARUH KOMPETENSI PROFESIONAL DAN KEPUASAN HIDUP TERHADAP KINERJA GURU (Studi Kasus Pada SMA Negeri Di Kecamatan Pati Kabupaten Pati) Dewi Ayun, 12.52.02.0191; Srimindarti, Ceacilia
Jurnal Mahasiswa Pasca Sarjana periode pertama 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

This study aims to examine and analyze whether transformational leadership moderates the influence of professional competence and life satisfaction on teachers’ performance of senior high school in District Pati of Pati regency.The results showed that; professional competence and life satisfaction positive and significant impact on teacher performance. Transformational leadership is also proved able to moderate the influence of professional competence and life satisfaction on teacher performance. Keywords: professional competence, life satisfaction, transformational leadership, teachers’ performance
PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERHADAP KINERJA GURU DIMODERASI SUPERVISI (Studi Kasus pada Guru-guru PNS SD di UPT Dinas pendidikan Kecamatan Gunem Kabupaten Rembang) Dwi Joko Supriyanto, 13.52.02.0076; Srimindarti, Ceacilia
Jurnal Mahasiswa Pasca Sarjana 2015: PERIODE KEDUA 2015
Publisher : Jurnal Mahasiswa Pasca Sarjana

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Abstract

This study was conducted to examine the effect of the variables of teacher competence and Job Satisfaction to the performance of civil service teachers in the district education office UPT Gunem with supervision as a moderating variable.The population in this study was the civil servant teachers in elementary schools-District of Gunem, as many as 113 people. Data were collected using questionnaires and the returned and processed as many as 113 with SPSS 17. Test instruments used are validity and reliability. While model used is the coefficient of determination and test " F ". Test this hypothesis using regression analysis. Based on the results of the study concluded as follows : competence positive and significant effect on performance, Job Satisfaction does not affect the performance of teachers.Supervision doesn’t affect the performance of teachers. While the results of multiple regression testing moderation model suggests that supervision is able to moderate the effects of competenceand Job Satisfaction teacher. Keywords: competence, Job Satisfaction, supervision, Performance.
ANALISIS PENGARUH KOMISARIS INDEPENDEN, KONSENTRASI KEPEMILIKAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (ICD) DAN KINERJA PERUSAHAAN Suwarti, Titiek; Srimindarti, Ceacilia; Setianingsih, Nineng
Proceeding Fakultas Ekonomi 2016
Publisher : Proceeding Fakultas Ekonomi

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Abstract

The purpose of this study was to examine and analyze the effect of ownership’s concentration independent commissioners and leverage to the intellectual capital disclosure. The sample of this study were companies that listed in Indonesian Stock Exchange (IDX) which the category were manufacture companies. The population in this research is manufacture companies that listed in Indonesia Stock Exchange in 2012 to 2014. Sampling was done using purposive sampling method. To test and analyze the influence between variables using multiple regression analysis. The results showed that the firm size and profitability has significant positive effect to the intellectual capital disclosure; firm age and independent commissioners has negative significant effect to the intellectual capital disclosure; leverage has positive effect and no significant to the intellectual capital disclosure; while the ownership’s concentration has no significant effect to the intellectual capital disclosure. Keywords: Ownership Concentration, Independent Commissioners, Intellectual Capital Disclosure and Performance
PERAN KEPEMILIKAN INSTITUSIONAL,KOMISARIS INDEPENDEN, KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN ( Perusahaan Manufaktur yang terdaftar di BEI pada Periode 2010-2012 ) Srimindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Perusahaan memiliki kewajiban menerbitkan laporan keuangan dengan integritas yang tinggi bagi pihak yang berkepentingan. Terdapat beberapa faktoryang mempengaruhi integritas laporan keuangan. Penelitian ini bertujuan untukmenguji pengaruh kepemilikan institusional, komisaris independen, komite audit danauditor eksternal terhadap integritas laporan keuangan.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar diBursa Efek Indonesia (BEI) tahun 2010 sampai 2012. Sampel yang digunakan dalampenelitian ini diambil berdasarkan kriteria-kriteria yang ditentukan (purposivesampling). Data yang telah terkumpul dianalisis dengan menggunakan regresi linierberganda. Hasil penelitian ini menunjukkan bahwa komisaris independen berpengaruhpositif terhadap integritas laporan keuangan. Sedangkan kepemilikan institusional,komite audit dan auditor eksternal tidak berpengaruh terhadap integritas laporankeuangan.Kata Kunci: kepemilikan institutional, komisaris independen, komite audit, auditoreksternal, integritas laporan keuangan.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2016 Yuni Mirati, 14.05.52.0228; 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 debt to total asset, return on asset, debt to equity ratio, growth and firm size company to dividend payout ratio on manufacturing companies listed in indonesia stock exchange in the period 2014-2016. The population of this research are manufacturing companies listed in indonesia stock exchange. The sampling method using purposive sampling with the study period of 2014 until 2016 and obtained as many as 165 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that growth has a negative influence on dividend payout ratio. Firm size has a positive influence on dividend payout ratio. However, debt to total asset, return on asset, and debt to equity ratio has a not effect on dividend payout ratio.Keywords : Debt to Total Asset, Return On Asset, Debt to Equity Ratio, Growth, Firm Size dan Dividend Payout Ratio
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG BARAT DAN KPP PRATAMA SEMARANG TIMUR Annisa Fattika, 12.05.52.0190; 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

Taxes have the bigges important role as a source of revenue and income for the country for improved welfare of the people. One of the biggest taxpayer requested for accountinng, deposit, and reporting tax payable is the individual taxpayer. The biggest problem that always appears in a community is the influence of non-compliance / complience of individual Taxpayers or agencies fo pay taxes obligations becouse of low knowledge, and not yet started comprehensive. This study examines the effect of socialization tax, service tax authorities, and tax penalties for individual taxpayer compliance. This study exsamines is Performance in KPP Pratama Semarang Barat and KPP Pratama Semarang Timur. Data used in this study, the primary data. Sources of primary data in this study obtained directly from randomly selected individual taxpayer in KPP Pratama Semarang Barat dan KPP Pratama Semarang Timur as many as 100 samples. By using multiple linear regression techniques. This results showed that taxations socialization, service tax authorities, and tax penalties positive and significant impact on the individual taxpayer compliance in Semarang.  Keywords: Taxation Socialization, Service Tax Authorities, Tax Penalties
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KUALITAS LABA Nita Happi Amalia, 12.05.52.0177; 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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This study aims to examine and analyze the effect of capital structure, company size, profit growth, profitability, and liquidity influence on the quality of earnings. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 to 2014. The sample was determined by purposive sampling method, to obtain a sample of 148 manufacturing companies. The data used in this research is secondary data. Analysis of the data used is multiple regression analysis. The research proves that (1) the capital structure does not does not affect the quality of earnings, (2) the size of the companys positive and significant effect on the quality of earnings, (3) the profit growth had no effect on earnings quality, (4) profitability does not affect the quality, and (5) the liquidity does not affect the quality of earnings.Keywords: Capital Structure, Size of The Company, Profit Growth, Profitability, and Liquidity
DETERMINAN KEBIJAKAN HUTANG, DENGAN FREE CASH FLOW SEBAGAI VARIABEL MODERATING, STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2013-2015 Wasirin, 12.05.52.0111; 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 aims to examine and analyze the effect of managerial ownership, insider ownership, dividend policy and Investment Opportunity Set (IOS) to debt policy with Free Cash Flow as a moderating variable on manufacturing companies Listed on Indonesia Stock Exchange 2013-2015. The population used in this study are all manufacturing listed on the Indonesia Stock Exchange for the year 2013-2015. This research uses purposive sampling technique in sampling. The analysis was done by multiple regression using SPSS version 16.00 for windows. The results showed that managerial ownership had positive and insignificant effect on debt policy. The dividend policy has a significant positive effect on debt policy. IOS has a significant positive effect on debt policy. Free cash flow does not moderate the effect of managerial ownership on debt policy. Free cash flow moderates the influence of iOS on debt policy.Keywords: Managerial Ownership, Dividend Policy, Investment Opportunity Set, Free Cash Flow and Debt Policy
KONTIJENSI GOOD CORPORATE GOVERNANCE DALAM DETERMINAN NILAI PERUSAHAAN Hardiningsih, Pancawati; Srimindarti, Ceacilia
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Nilai perusahaan yang tinggi menunjukkan prospek baik kinerja masadepan. Nilai perusahaan diciptakan dari kinerja profitabilitas dan aktivitas tanggung jawab kesadaran lingkungan yang tinggi. Namun dalam pengelolaannya harus diikuti dengan corporate governance yang efektif sehingga akan meningkatkan kemakmuran pemegang saham. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Environmental Responsibility (CER) dan Return On Assets (ROA) terhadap nilai perusahaan dengan moderasi corporate governance. Populasi penelitian ini adalah perusahaan yang mengikuti survei CGPI dan terdaftar di Bursa Efek Indonesia tahun 2013-2016. Pengambilan sampel dilakukan secara purposive sampling yaitu diperoleh sebanyak49 perusahaan. Teknik analisis menggunakan regresi linier berganda model quasi moderating dengan basis interaksi. Hasil penelitian menunjukkan CER dan ROA berpengaruh positif terhadap nilai perusahaan. Corporate governance terbukti memperkuat pengaruh ROA dan CER terhadap nilai perusahaan.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA Alfasadun, Alfasadun; Hardiningsih, Pancawati; Srimindarti, Ceacilia
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Penelitian dilakukan di 22 desa wilayah kecamatan Pekalongan dengan jumlah sampel sebanyak 64 aparat desa yaitu kepala desa, sekretaris, bendahara, tim pelaksana kegiatan, badan musyawarah desa, dan kepala urusan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa belum sepenuhnya berjalan baik sesuai Permendagri Nomor 113 tahun 2014 dan Perbup Pekalongan tahun 2015. Tahap perencanaan masih orientasi pembangunan fisik. Tahap pelaksanaan dilakukan oleh tim pelaksana kegiatan bahwa kegiatan pembangunan tertib dan sesuai standar. Pada tahap penatausahaan bendahara desa belum sepenuhnya memiliki ketrampilan menggunakan aplikasi sistem. Tahap pelaporan kepala desa melaporkan realisasi penggunaan anggaran kepada bupati melalui SKPD terkait. Dan tahappertanggungjawaban kepala desa bertanggungjawab atas penggunaan anggaran kepada pemerintah daerah, badan musyawarah desa, dan masyarakat.
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