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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 LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Ni Made Adi Krisnawati, 11.05.52.0121; 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 examines the effect of liquidity, capital structure, company size and profit growth of the quality of earnings.  This research was conducted in the Indonesia stock exchange using analysis unit manufacturing companies that have gone public.The method used in this research is descriptive quantitative method. Sample using purposive sampling techniques and acquired 81 companies in the sample with the study period of 2010 to 2013. The results showed that the size of the company's liquidity and significant effect on the quality' of earnings. While the capital structure and profit growth did not significantly affect the quality of earnings.  Keywords: Liquidity, Capital Structure, Company Size, Growth Income and Earnings Quality
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 company's 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
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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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 CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Radea Dian Purnama, 11.05.52.0034; 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 corporate governance, external auditors, and the size of the company for the integrity of the financial statements listed in GCPI. The population in this study is a population used in this study is a company registered in the Corporate Governance Forum Indonesia (FCGI) in 2010-2014. This study using the technique of purposive sampling in the sampling. The analysis was performed by multiple regression using SPSS for windows version 19:00. The results showed that corporate governance is not significant positive effect on the integrity of financial statements. External Auditor significant negative effect on the integrity of financial statements. Size companies significant negative effect on the integrity of financial statements.  Keywords: Corporate Governance, External Auditors, Company Size, Integrity of Financial Statements
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
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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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
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
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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
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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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)
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
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