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All Journal Jurnal Ilmu Lingkungan SIGMA EPSILON - Majalah Ilmiah Teknologi Keselamatan Nuklir Jurnal Teknik Lingkungan Jurnal Gaussian Diponegoro Journal of Accounting Jurnal Pendidikan Ekonomi (JUPE) Jurnal Statistika Universitas Muhammadiyah Semarang Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL AKUNTANSI UNIVERSITAS JEMBER Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil BISE: Jurnal Pendidikan Bisnis dan Ekonomi INKUIRI : Jurnal Pendidikan IPA Reviews in Civil Engineering Seminar Nasional Lahan Suboptimal Aksara: Jurnal Ilmu Pendidikan Nonformal Agroekotek View Jurnal Pengabdian Masyarakat Multidisiplin Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Marine and Coastal Science Jurnal Teknik Sipil Terapan JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Jurnal Bisnis Event Prosiding Seminar Nasional Unimus
Sudarno Sudarno
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STUDI PEMANFAATAN INFORMASI LAPORAN REALISASI ANGGARAN DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI JAWA TENGAH Alfita Rakhmayani; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Budget report presents an overview of sources, allocation and use of economic resources managed by the government. Understanding and utilization of government information in the financial statements is critical to making an economic decision. This study aims to examine specifically the effect of user characteristics on utilization of budget report. Data were collected through questionnaire distributed to local government agencies in the province of Central Java. Statistical tests were performed using regression analysis. The results showed that experience, gender, level and background of education significantly influence the utilization of budget report information. While social factors did not significantly influence the utilization of budget report information.
PENGARUH STRUKTUR GOVERNANCE DAN INTERNAL AUDIT TERHADAP FEE AUDIT EKSTERNAL PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Mohammad Al Hazmi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of the characteristics of structur governance (board commissioner and audit committee) and  intern audit on audit fees. The existence of structur governance (the board commissioner and the audit committee) and audit intern as a mechanism of checks and balances is expected to reduce control risk, so low external audit fees can be achieved.This study uses secondary data from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2007-2011. This study uses purposive sampling method and uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this study indicate that the independent commissioner, the meeting intensity of the board commissioner, the independency of the audit committee, the size of the audit committee, the meeting intensity of the audit committee and the expertise of the audit committee  did not influence the external audit fees. Size of the board commissioner and the intern audit have significant positive relationship on the external audit fees. It means a bigger size of the board commissioner and there is any demand about high internal control will demand a high quality audit from external auditors, resulting in higher audit fees.
HUBUNGAN INTELLECTUAL CAPITAL, KINERJA KEUANGAN DAN NILAI PERUSAHAAN SAAT IPO Aditya Eka Laksana; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship of intellectual capital, financial performance and firm’s value at initial public offering (IPO). This study uses Pulic model – Value Added Intellectual Coefficients, this research examines the relationship between the efficiency of value added (VAIC) and firms financial performance (ROA and ROE), then examine relationship the firms financial performance (ROA and ROE) to the firms value at IPO (PBV). Sampling method used in this study is purposive sampling with criteria as follows: (1) The company that do an IPO at Indonesia Stock Exchange (IDX) during 2010-2012 and published financial statements at December 31 completely, (2) The company has audited financial statements from the years 2009-2012, (3) The company has a record of the stock price and number of shares issued at IPO, (4) The company doesn’t experience loss at IPO, (5) The companies have positive book value of equity. Based on these criteria, obtained 66 companies over a three year period of observation. Then, there are 9 samples that included outlier should be excluded from samples of observation. So, a decent amount of the final sample are 57 firms. Data analysis with multilinier regression of ordinary least square. The results of this study indicate that intellectual capital (VAIC) has a significant positive effect on financial performance (ROA and ROE). ROA has a significant negative effect on firm value at IPO (PBV), ROE has a significant positive effect on firm value at IPO (PBV), while intellectual capital (VAIC) does not affect the firm value at IPO (PBV).
ANALISIS PENGALAMAN PRA KOMITE AUDIT TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN Sekar Niken Kartika; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempt to  assure  that the experience of pre committee audit can be more easily detect  fraudulent  financial reporting.. This  study  used  secondary  data  taken  from  annual report BAPEPAM for year 2008, 2009, 2010, 2011, 2012 and the companies list that investigated from pasal 69 and regulation number VIII.G.7 from annual report  BAPEPAM in the same year.This study used amount of data to be analyzed as many as 50 companies consisting of 25 companies that conduct fraud and 25 non-fraud companies. Using purposive sampling method, data analysis includes descriptive statistic, multikolinieritas and logistic regression.  Analyzing data using IBM SPSS16 software.Based on the survey results revealed that pre committee audit experience affect financial reporting fraud detection with a significance of 0.094. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN CATATAN ATAS LAPORAN KEUANGAN (CALK) OLEH PENGGUNA LAPORAN KEUANGAN PEMERINTAH (Studi Empiris pada Instansi Pemerintah di Jawa Tengah) Tarina Rahmayani; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the use of  Notes to The Financial Statements to the leaders, supervisory, or agencies in government for having a good decision function of government.to obtain the valid result, so this study using three variables independent such as, education, tenure, and socio culture. The population in this study was a government agency in Central Java. Samples were selected by using purposive sampling which the criteria was the leaders, supervisory, or agencies. The results showed that the variables of education, experience, socio culture affect significantly positive on the using of Notes to The Financial Statements. 
PENGARUH PENDIDIKAN, PENGALAMAN, DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN INFORMASI LAPORAN ARUS KAS (Studi Empiris pada Instansi Pemerintah di Jawa Tengah) Winda Rosiana Pratiwi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of education, experience, and social factors to use of information  of Cash Flow Statement. To full fill of  information needs for the user, the government provide financial statement as a planning, controling, and decision making. The user quality affect to the usefull of information in financial statements required.The population  on this study were the leader, supervisors, and inspectors as the financial statement user to make economic decisions. The scope of the study refers to Central Java government  and respondents function (position), so this study do with questioner as a means of collecting primary data. Likert scale of measurement used. Regression model used to analized all variable of this hypothesis.The results showed that education, experience, and social factors has positive and a significant effect to the usefull of information of cash flow statement to Central Java government.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA PERUSAHAAN GARAM BERYODIUM (Studi Kasus pada UD. Empat Mutiara) Lundu Bontor Sihite; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to evaluate the implementation of company policies that have been specified in the determination of the cost of production. Cost of production should be doing using the cost of processing method. This method is collecting cost of production of the period by departement or cost center.. This study was conducted using the method of data collection, by interviews with corporate leaders to find out weaknesses in the calculation of the cost production in the company. For the analytical methods author used the comparative method, which comparing the problem. Author compared implementation of company policies about cost of production with references from literature to recommend to the company. The results showed that in the determination of the cost of production, the company has made a report the cost of production but still not quite right. The authors suggest companies determine the cost of production by using the Cost of Process. Where each department or cost center to account for all costs that occurred in each cost center. The company fits using this method because the company produces a homogeneous product in very large kuota
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPUASAN PENGGUNA APLIKASI PELAPORAN KEUANGAN PEMERINTAH Amin Nursudi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence user satisfaction of government financial reporting application. The government financial reporting application is one of the Accounting Information Systems (AIS) operational device that applied in the central government agency. Given the important role of this application, both in the obligation implementation of the preparation and submission of financial statements currently or in the process of further development for the Treasury State Budget System (SPAN) implementation, it is necessary to measure the user satisfaction of the government financial reporting application as a form of evaluation of the AIS implementation success. The data obtained using questionnaires that distributed to all accounting units in the regional payment of Padang Treasury Office (KPPN). Furthermore, the data used to test all variables in the study with multiple regression analysis. The data were processed with SPSS version 16.0. The study results showed that the factors used in this study model can explain the variability of the user satisfaction by 83%. The study results showed that the application quality, information quality, human resources and Treasury Office (KPPN) services had positive effect on user satisfaction. On the other hand, the study results also showed that the management support had positive effect but not significant on user satisfaction.
ANALISIS PENGARUH VARIABEL FUNDAMENTAL, RISIKO SISTEMATIK, DAN JENIS PERUSAHAAN TERHADAP RETURN SAHAMANALISIS PENGARUH VARIABEL FUNDAMENTAL, RISIKO SISTEMATIK, DAN JENIS PERUSAHAAN TERHADAP RETURN SAHAM Satrio Adi Wibowo; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Study aimed to examine the influence of fundamental variables, systematic risk, and the type of company to manufacturing company stock return. The variables used in the study include profitability, leverage, stock performance, the annual inflation rate, and type of company.This study population is  manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2009 to 2011. Type of company is divided into basic chemical manufacturing companies and non-chemical basis. So the total sample in accordance with the criteria amounted to 83 companies each year. The hypothesis tested in this study with multiple regression analysis.  The results of this study indicate that profitability and inflation does not affect the amount of manufacturing company stock returns. While variable leverage, stock performance, and the type of company affect stock return manufacturing company
ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010) Ariffandita Nuri Muttaqin; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze and to obtain empirical evidences on the relationship between financial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and non financial factors (company size, public accountant reputation, previous audit report, auditor-client tenure,opinion shopping, audit lag) that affecting  auditor’s decision to give a going concern audit opinion. The population in this research is manufacturing companies listed at Indonesian stock exchange from 2008-2010, the sampling was conducted by purposive sampling method, by criteria of the samples are companies had negative net income after tax at least two period of financial statement. Collecting data was conducted by documentation and literature study wich is the data that used in this research is audited financial statements that published by manufacturing companies.audit client tenure The results indicate that profitabilty, market value, previous audit report, audit client tenure and opinion shopping are significantly affect the acceptence of going concern audit opinion. On the other hand, liquidity, activity, leverage, sales growth, companies size, public accountant reputation, audit lag does not have affect on the acceptence of going concern audit opinion.
Co-Authors Abdul Hoyyi Achmad Tavip Junaedi Ade Lenty Hoya Adimulya Nurrahman Aditya Eka Laksana Adiwirman Adiwirman Afianti Sonya Kurniasari Agung Santoso Agus Sudrajat Ahmad Reza Aditya Ajeng Arum Sari Alan Prahutama Aldila Khairina Sissandhy Alfita Rakhmayani Amin Nursudi Aminuddin Aminuddin Anak Agung Istri Sri Wiadnyani Angga Saputra Desti Anik Waryanti Anissa Pangastuti Anya Amabell Syukuri Arifah Wulansari Ariffandita Nuri Muttaqin Ashri Febrina Rahmasari Atika Elsadining Tyas Avida Anugraheni Avida Nugraheni C. Ayu Ambarsari bagus aji Bambang Wasito Adi Bayu Ariawan Bayyina Zidni Falah Boedi Setya Rahardja Budi Warsito Chiarakania Chaniago Cut Nur Aisyah Darari Rahma Lalita Dedy Haryanto Despriyanti Despriyanti diah novitasari Diah Safitri Dian Ika Pratiwi Dita Oktavia Ningrum Dwi Ispriyansti Dwi Ispriyanti Dwi Safrudin Dwi Siwi Handayani Eka Triakuntini Endang Dewi Masithah Endro Sutrisno Erna Puspitasari evelyn wijaya Farid Abdu Salam Fathimatuzzahra Syahrozad Nuroqi Fatkhan Arissetya Febriane Paulina Makalew Feri Setyowibowo Fifi Puspita Fuad Muhammad Galih Maraseta W H Prasaja Galuh Ayu Prameshti Gusti Rusmayadi Harini Harini Hasbi Yasin Hasmuri Hasmuri Huriyah Huriyah Ibnu Athoillah Irawan Wisnu Wardhana Johan Adi Wicaksana Joko Purnomo Julidian Julidian Julius E. Tenda Junaidi Junaidi Khalida Hanum Khersna Bayu Sangka Khresna Bayu Sangka Kikis Dinar Yuliesti Kristiani Kristiani Kussigit Santosa Lintang Afdianti Nurkhasanah Lulut Fadhilah Lundu Bontor Sihite Luthfi Rachma Dita M. Husni Arifin Maidiah Dwi Naruri Saida Malik Hakam Maluw, Fandel Mamuroh Mamuroh Mardison Purba Mario Moningka Martha Ng Mintasih Indriayu Mintasih Indriayu Moch. Abdul Mukid Mohammad Al Hazmi Mohammad Rama Fadillah Soeroso Muhammad Amin Muhammad Fachri Maulana Mustafid Mustafid Nailatis Shofia Nany Yuliastuti Nesvi Intan Oktajayanti Nonik Brilliana Primastuti Nourma Yulia Nova Yanti Gultom Novi Melawati Nur Aeniatus Solekakh Nur Musrifah Rohmaningsih Pradana Sahid Akbar Pranata Anggakara Priska Rialita Hardani Putu Handoko Murti Putu Jaya Permana Qomaruddin, Mochammad Ramdhan Febrianto Rangkang, Jeanely Retza Bahtiar Anugrah Ridha Ramandhani Ririn Khoiriyah Rita Rahmawati Rizka Asri Brilliani Rizky Ade Putranto Rukun Santoso Rumbayan, Rilya S. Suripin Salman Alfarisy Totalia Sandy Kristiara Sarwanto Sarwanto Satrio Adi Wibowo Sekar Niken Kartika Sheny Nurul Aini Shofiyatul Afidah Sholikhah Septiarti Khusnul Wardatus SITI NURLATIFAH Slamet Effendy Yusuf Sudenroy Mentang Sugito Sugito Suhardjo Suhardjo Sukrismiati Sukrismiati Sulton Syafii Katijaya Sunarto Sunarto Suparti Suparti Supriyanto Supriyanto Sutrisno Anggoro Syanne Pangemanan Tampanatu P. F. Sompie Tarina Rahmayani Tarno Tarno Tatik Widiharih Taufan Fahmi Taufik Dani Testian Yushli Ana Tiani Wahyu Utami Titin Nurfiatin Tri Retnaning Nur Amanah Triastuti Wuryandari Veronika Ellyana Vica Nurani Wahyu Nugraha Widha Sunarno WINARTI WINARTI Winda Rosiana Pratiwi Wulan Merdeka Sari Yanuar Luqman Yovina Mulyadi Yuciana Wilandari