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Sulistyo Sulistyo
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Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, dan Kualitas Audit Terhadap Manajemen Pajak (Studi Kasus Pada Perusahaan Perbankan Yang Listing Di BEI Periode 2012-2015) Wahyuni, Eka; Sulistyo, Sulistyo; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine the effect of the independent board of commissioners, managerial ownership, institutional ownership, and audit quality on tax management. The independent variables in this study are the board of independent commissioners, managerial ownership, institutional ownership, and audit quality while the dependent variable in this study is tax management measured by CETR (Cash Effective Tax Rate). This study uses a sample of 13 banking companies listed on the Indonesia Stock Exchange in the period 2012-2015 using purposive sampling. The data analysis method is multiple regression analysis. The results show that a simultaneous independent board of commissioners, managerial ownership, institutional ownership, and audit quality affect tax management. While partially the independent board of commissioners affects tax management, managerial ownership has an effect on tax management, institutional ownership has an effect on tax management, and audit quality has no effect on tax management
Dampak Proses Sintering Material Keramik pada Sifat Mekanik dan Dimensi Suatu Produk Sulistyo, Sulistyo
ROTASI Vol 20, No 4 (2018): VOLUME 20, NOMOR 4, OKTOBER 2018
Publisher : Departemen Teknik Mesin, Fakultas Teknik, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.871 KB) | DOI: 10.14710/rotasi.20.4.244-248

Abstract

Proses sintering adalah proses pemanasan suatu material yang ditujukan untuk meningkatkan kekuatannya. Proses sintering pada material keramik dapat dilakukan pada temperatur tertentu . Temperatur yang dipakai tergantung dari karakteristik material keramik itu sendiri. Di wilayah Indonesia memiliki potensi bahan keramik sehingga diperlukan pemahaman proses sintering yang memadai untuk memperoleh karakteristik produk yang diharapkan sesuai kebutuhan bidang rekayasa. Paper ini membahas tentang proses sintering pada material keramik tanah liat (clay) menjadi  produk kemudian dievaluasi perubahan dimensi dan kekuatan. Tanah liat dalam bentuk gumpalan besar (bongkahan) dikeringkan pada udara biasa dengan memanfaatkan panas  sinar matahari selama 3 hari. Bongkahan tanah liat yang sudah kering dinacurkan secara manual menjadi bubuk. Pengukuran serbuk dilakukan dengan metode ayakan (sieving) menggunakan mesh 100. Serbuk dibentuk dalam bentuk disk dan silinder berpori dengan metode kompaksi dilanjutkan proses sintering. Sintering dilakukan pada suhu 950 C dan 1250 C. Ukuran produk sintering  diukur menggunakan caliper. Kekuatan mekanik diukur dengan menggunakan three point bending. Proses sintering pada suhu 1250 C menghasilkan penyusutan yang paling besar dan kekuatan bending yang terbaik. Informasi ukuran sangat diperlukan dalam proses perakitan menjadi produk akhir
PENGARUH SIFAT FISIK DAN STRUKTUR MINERAL BATU BARA LOKAL TERHADAP SIFAT PEMBAKARAN Bayuseno, Athanasius Priharyoto; Sulistyo, Sulistyo; Istadi, Istadi
ROTASI Volume 10, Nomor 2, April 2008
Publisher : Departemen Teknik Mesin, Fakultas Teknik, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3683.926 KB) | DOI: 10.14710/rotasi.10.2.26-31

Abstract

Tujuan penelitian yang dilakukan adalah mengkaji secara seksama tentang potensi kualitas batubara Indonesia yang diambil dari sumber lokal dan selanjutnya menerapkan prosedur/teknologi penyiapan batubara dalam usaha meningkatkan penyalaan dan pembakaran. Sasaran utama didalam teknologi penyiapan batubara diarahkan pada peningkatan penyalaan (ignition) serta hasil pembakaran yang bersih dengan penurunan emisi karbon dioksida dan belerang. Selanjutnya penelitian ini juga mengkaji tentang prospek pengkayaan (enrichment) batubara dalam proses penyiapan batubara lokal. Metode ini diharapkan dapat menaikkan kecepatan penyalaan dan pembakaran nyala api batubara serbuk. Perubahan sifat fisik dan kimia serta struktur mineral sebelum dan setelah proses penyiapan dianalisa dengan metode XRF untuk komposisi kimia dan diffrakasi sinar-X (XRD) untuk komposisi mineral. Sementara nilai kalor batubara dianalisa dengan Bomb Kalorimeter. Pada dasarnya batubara lokal memiliki kandungan mineral utama seperti kaolinite, quartz, jarosite, illite maupun pyrite. Sementara nilai kalor yang dimiliki batubara lokal berkisar antara 4000 -6000 cal/gr dan LOI untuk empat macam batubara berkisar 97-99%. Sebaliknya pengaruh proses pencucian dengan air tidak meningkatkan nilai kalor batubara yang signifikant. Dilain pihak pelaksanaan penelitian ini juga membuat briket bahan bakar batubara dengan campuran polimer dan molase termasuk prosedur mengkaji tingkat penyalaan batubara. Hasilnya menunjukkan bahwa briket batubara dari campuran polyethelene meningkatkan nilai kalor dan mempercepat pembakaran. Dari penelitian ini dapat disimpulkan bahwa kualitas batubara produk lokal tergolong batubara dengan nilai kalor rendah dan perlu penelitian lanjutan dalam meningkatkan kualitas agar bisa kompetitif dengan produk batubara impor.
SINTESIS DAN KARAKTERISASI MATERIAL MAGNETIK BARIUM HEXAFERRITE TERSUBSTITUSI MENGGUNAKAN TEORI SOLGEL UNTUK APLIKASI SERAPAN GELOMBANG MIKRO PADA FREKUENSI X-BAND Sulistyo, Sulistyo; Marhaendrajaya, Indras; Priyono, Priyono
BERKALA FISIKA Vol 15, No 2 (2012): Berkala Fisika
Publisher : BERKALA FISIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.297 KB)

Abstract

The Barium hexaferrite well known by permanen magnet which have prime properties for microwave application. The properties of Barium hexaferrite modified by substitution of MnCo and Ti have been investigated. Material was produced by sol-gel processing. Analysis of composition, crystal structure, refinement, microstructure and grain size, hysterisies and microwave characteristic respectively done by means of EDX, XRD, GSAS, SEM, magnetometers and wave guide at frequency1-17GHz. The formed crystal structure were hexagonal with the grain size is 500 nm, saturation magnetisation, field of coercivities , and remaneninduction respectively is 0.32 T,  3.8 kA/m and 0.04 T. The substitution of Fe3+ ion, resulted on decreasing the value of Ms, Hc , Rr and range of microwave absorbtion respectively. The maximum absorbtion of microwave occured on frequency 13.6 GHz.Keywords : barium hexaferrite, permanen magnet, sol-gel method, microwave
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang) Sihasale, Debby Christin; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4209

Abstract

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports
Pengaruh Mekanisme Good Corporate Governance (GCG) dan Profitabilitas Perusahaan Terhadap Peringkat Obligasi (studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2014-2015) Sahhyla, Kunni Fauztina; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4210

Abstract

This study aims to determine the effect of good corporate governance mechanisms and company profitability on bond ratings. The population used in this study is companies listed on the Indonesia Stock Exchange for the period 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 32 bond issuing companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous mechanisms of good corporate governance and corporate profitability affect bond ratings. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), audit committee (KA), company size (UK), board of directors (DK) and profitability that was proxied by Return on Assets affected the bond rating, whereas Managerial ownership (KM), institutional ownership (IC) have no effect on bond ratings.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SiLPA) TERHADAP BELANJA MODAL KABUPATEN/KOTA SE-JAWA TIMUR (APBD Tahun Anggaran 2016) Okynawa, Sandra; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4212

Abstract

The enactment of Law Number 32 of 2004 concerning Regional Government is a sign of the commencement of regulations on regional independence or regional autonomy, where regional governments have the responsibility and authority in managing and regulating their own regional interests and progress. Thus each regional government must be able to develop and provide adequate services for the region so that from the development that has been carried out by the region will be able to contribute to the utilization of every revenue in the budget. The implementation of the decentralized system requires each region to prepare a budget plan that is commonly called the Regional Revenue and Expenditure Budget (APBD), where the APBD is a projection of each income and expenditure budget that is obtained and released by the government for one future budget. One important expenditure item in the Regional Budget is Capital Expenditures. Capital expenditure post allocation is a reflection of revenue allocation that is expected to be able to meet demands for public services. This study aims to project how much influence the independent variable (Regional Original Income, General Allocation Funds, and SiLPA) on the dependent variable (Capital Expenditure in the Regency / City in East Java) for the 2016 State Budget.Data collection techniques used documentation and literature study techniques, with a total sample of 38 samples. The method used Multiple Linear Regression analysis, where the test results are simultaneously known PAD, DAU, and SILPA variables affect the district / city capital expenditure in East Java, as well as partially note that the PAD, DAU, SiLPA variables affect Capital Expenditure Regency / City Capital in East Java.
Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan Setiarini, Anggi Adinda; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4214

Abstract

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value
Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba Fanani, Yayuk; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4218

Abstract

This study aims to determine the effect of good corporate governance and leverage on earnings management. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 44 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous good corporate governance and corporate leverage influence earnings management. Partially, this research found that good corporate governance is proxied by institutional ownership (KI), managerial ownership (KM), audit committee (KA), company size (UK), and leverage affect earnings management, while the independent board of commissioners (DKI) and the board of directors (DD) have no effect on earnings management.
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya Gunur, Alfonsa Meltisiana; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4227

Abstract

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.
Co-Authors A Halim Abas, Ervianti Agustin, Paramunita Agustin, Wiendhy Sri Aliwardani, Ambar Anas, Dimas Emha Amir Fikri Anugrah, Gilang Anwar Made Arfiansyah, Ryan Ariska, Susi Arman, Syahrial Romadhoni Atanasius Priharyoto Bayuseno Ati Retna Sari Ayu Puji Lestari Azizah Azizah Bahuma, Tarigas Pansa Chairun Nisa Choiroel Anam Chotimah Chotimah Christea Frisdiantara Damayanti, Willa DEWI RAHMAWATI Dewi, Ana Tasya Dewi, melati Ayu Ratna Dewi, Putti Fatiharani Dwi Puspitasari Eka Wahyuni Elda, Natalia Ellistasari, Endra Yustin endah andayani Eris Dianawati Fajar, Riasih Nur Fanani, Yayuk Fardinansyah, Akmal Putra Fatmasari, Freni Fitriyana, Deni Fajar Gunur, Alfonsa Meltisiana Hartatik, Lusi I. Istadi Indasari , Margarevi Novia Indras Marhaendrajaya Irfanti, Rakhma Tri Istiqomah, Alfiana Fitri Jaa, Emilianus Jehaba, Lidvina Apriani Karnika , Karnika Kartika Rachman, Pratama Putra Khomariyah, Lailatul Kusumawaty, Afrillia Frida Lerebulan, Eusebyus Lilik Handayani Liswardani, Sri Manul, Yustina Angela Mardiana Mardiana MARIA, DANA IKA Mudita, Hilda Dara Muji Setiyo Muslikah, Sitiana Muyanja Seenyonga, Muyanja Nasution, Latif Zubaidah Novyanti, Dita Nurdhiana, Rina Nurimbawan, Gautama Bayu Nurmawati, Subekti Nursafitri, Murti Ayu Nurul Hidayati Okynawa, Sandra Permatasari, Melinda Praja, Qohar Triyoga Prasetyadi Mawardi Priyono Priyono Puspasari, Dina Afrilia Putra, Indra Adi Putri, Adelia Melani R. Anastasia Endang Susilawati Ragil, Dimas Rahman, Reza Abdu Rifky Ismail Rini Hastuti Rita Indah Mustikowati Rusdiyanto, Edi Saefudin, Slamet Sahhyla, Kunni Fauztina Santoso, Naif Saraswati, Riski Sari, Dwi Lukita Setiarini, Anggi Adinda Setiyowati, Supami Wahyu Sihasale, Debby Christin Siregar, Januar Parlaungan Subrata, Hendra Prasetya Sulardjaka Sulardjaka Sulistyowati, Mimin Firi Suparto Suparto Supriono, Hendro Susanti, Reni Yulia Susiani Susiani, Susiani Susilawati, R.Anastasia Endang Suyitno, Budhi Muliawan SYAMSUDDIN, FAJAR Tanjung, Hendriyanto Tercin, Kristiana Tobi , Antonia Riang Triana, Agung Utomo, Mohamad Said Kartono Tony Suryo Vinus Maulina Walipah, Walipah Winduri, Monica Ayupuspita Wirshandono, Doni Wulandari, Eka Lidia Putri Wulandari, Vika Candra Yogivaria , Doni Wirshandono Yogivaria, Doni Wirshandono Yudiono, Udik yugitama, rizki Yuliarto, Danu Yuliya, Yuliya