Article Per Year (5 Year)
p-Index From 2020 - 2025
2.083
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking Rekayasa Mesin Share : Social Work Journal Turbo : Jurnal Program Studi Teknik Mesin Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik Mesin Cakram INTEGRITAS : Jurnal Pengabdian Mechonversio: Mechanical Engineering Journal TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Djoko Wahyudi
Fakultas Teknik Teknik Mesin Program Magister dan Doktor Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences

Published : 112 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 112 Documents
Search

 1   2   3   4   5 
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2010 Agus Yulianto, 0835030709; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the influence of profitability, firm size, asset structure and ownership structure on capital structure. The population in this study is a manufacturing company listing on the JSE in the period 2008 to 2010. The samples obtained by using purposive sampling (based on criteria) obtained by 22 companies. Data were collected through observation method of secondary data. Then carried out a test method that includes the classic assumptions, hypothesis testing, the F test and t test, and analysis of the coefficient of determination (R2). To analyze the data using SPSS software version 16. Based on the results of the tests performed can be seen that the size of the company and the structure of assets a positive influence on the capital structure of the company, while profitability and ownership structure does not affect the capital structure of the company. The results of this study also found that profitability, firm size, asset structure and ownership structure affect together the capital structure. Keywords: profitability, firm size, asset structure, ownership structure and capital structure
PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPh PASAL 25/29 PADA KANTOR PELAYANAN PAJAK PRATAMA SEMARANG SELATAN Christiono Dwi Anggono, 10.05.52.0210; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze the effect of taxpayer compliance and tax audit to income of Article 25/29 at KPP Pratama Semarang Selatan. This study uses quantitative data using secondary data obtained from the KPP Pratama Semarang Selatan. The sample used in this study i.e. from January 2009 to December 2011. Analysis of the data used in this study are using multiple linear regression analysis. The results of this study states that taxpayer compliance and the amount of the tax auditing influential significant positive effect to the receipt of Income Tax Article 25/29 in KPP Pratama Semarang Selatan.Keywords: the influence of taxpayer comliance and nuber of tax audit to income tax recept article 25/29 Kantor Pelayanan Pajak Pratama Semarang Selatan
PENGARUH SANKSI PERPAJAKAN, PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Badan KPP Semarang Tengah II) Hari Candra, 08.05.52.0161; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of tax penalties, tax knowledge, perception of the tax man and the criteria required to adhere to compliance of corporate taxpayers. The population in this study is the Taxpayer who are in KPP Pratama Semarang Tengah II. Sampling method used was a non-probability sampling technique, which is convenience sampling. Samples obtained as many as 103 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of the tests performed can be seen that the tax penalties, tax knowledge, perception of the tax man and the criteria required to comply with a positive and significant impact on taxpayer compliance body, either partially or simultaneouslyKeywords: tax penalties, tax knowledge, perception of the tax man, and compliance criteria required to comply with corporate taxpayers
ANALISIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA UMKM DI WILAYAH SEMARANG Erna Wahyuningsih, 09.05.52.0031; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the condition of payment of taxes MSMEs in Semarang Region, ow to record income tax payments made by SMEs in the area of Semarang,and whether SMEs keep records in case of an underpayment or overpayment. The population in this study are all taxpayers MSMEs located in Semarang area, while the sample used is representative of most of the studied population or by the number of 86 respondents. Data obtained through primary data by distributing questionnaires to respond and secondary data through some data obtained from the office of Department of Cooperatives and SMEs Semarang. The sampling technique used was convenience sampling. Data analysis was performed using analysis of qualitative deskretif. From the results of these studies in the graph shows that the condition that tax payments made by the majority of respondents obtained information from pertugas tax, The taxpayer has to pay taxes on time, axpayers are aware of the tax rate and the calculation. Results show that the knowledge of the taxpayer, understanding of the tax laws and benefits are met to contribute to the tax reporting, dan UMKM pernah mengalami lebih bayar atau kurang bayar dalam pembayaran pajaknya, SMEs also make adjustments in the event of overpayment or underpayment although adjustment is done not in accordance with Financial Accounting Standards Small and Medium Enterprises. Keywords: MSME ,Listing,Payment,Adaptation Income Tax,
KAJIAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PRIBADI DI KPP SEMARANG TENGAH II Afni Maya Safitri, 08.05.52.0182; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Government efforts to increase domestic revenues from the tax sector, among others, by changing the system of tax collection from the official assessment system to self assess-ment system was implemented. Self assessment is a tax collection system that authorizes the taxpayer to determine the amount of tax payable. The purpose of this study was to analyze the factors that affect personal tax compliance of taxpayers. This study used a sample of 90 respondents using accidental sampling method, the individual taxpayer who performs registered in the KPP Semarang Tengah II. The collection of the data used in this study is a questionnaire. Data analysis was performed using multiple linear regression analysis with SPSS 16.00. The results of this study indicate that the clarity of laws and tax regulations, the level of education and the perception of taxpayers significant effect on tax compliance.Keywords: clarity of laws and taxation regulations, education, perception of taxpayers against tax officials, tax compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PBB PADA EKS KARESIDENAN JAWA TENGAH Poespita Rina Savitri S, 09.05.52.0021; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of the independent variables, which consists of the Total Population, GDP and Inflation Rate for UN admission. The sampling technique used in this study was purposive sampling. Sampling was conducted in Kabupten Demak, Grobokan, Kendal, Semarang, Salatiga and Semarang in 2006-2011. This study uses multiple regression analysis because they use more than one independent variable. Based on the analysis it can be concluded that the independent variables Population, GDP and a significant positive influence on the acceptance of the United Nations, while the independent variables according to the inflation rate during the period of the study, the results showed that the rate of inflation is positive but not significant effect on acceptance of the UN.Keywords: Acceptance UN, Population, GDP and Inflation Rate.
PENGARUH KEADILAN, KETEPATAN PENGALOKASIAN, TEKNOLOGI SISTEM PERPAJAKAN TERHADAP KECENDERUNGAN MELAKUKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi di Wilayah KPP Pratama Semarang Candisari ) Eny Tri Astuti, 10.05.52.0040; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to know the influence of fairness, appropriateness of the Assignment, the tax system Technology, against the tendency of Tax Evasion (Tax Evasion), according to the perception of the Taxpayer.The population of this research is the area South of Semarang KPP. The sample in this research in the specify calculation based on slovin formula and sample selection Technique using probability Sampling with Sample random sampling because it populations is done at random without regard to existing strata in the population and members of the population are considered homogeneous. Research methods of analysis used was multiple linear regression.Based on the results of hypothesis shows that justice is a negative and significant effect on the tendency to make Tax Evasion. Accuracy of allocating and technology tax system affect the negative and not significant to the tendency of Tax Evasion did then the statement was denied.Keywords: Fairness, Accuracy Of Allocating, Technology Tax System, Tax Evasion, Tax Payers Perception
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN WAJIB PAJAK DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007 – 2011 Wahyu Nur Ohri, 09.05.52.0012; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the changes in marginal tax rate, non Debt Not shild ( NDTS ), profitability ( ROA ), liquidity, and firm size ( Size ) as the independent variables on capital structure. Optimal capital structure policy is the fine balance between risk and return, which in turn will maximize the value of the company. The population in this study is a company listed on the Indonesia Stock Exchange ( IDX ) non- financial sector in the years 2007-2011. The sample used researchers used purposive sampling to sample as many as 65 companies. The companys data and then tested using multiple regression analysis. These results indicate that non- debt tax shild, and the size of the company and a significant positive effect on capital structure. While changes in tax rates have a small profit, profitability and liquidity significantly and negatively related to capital structure.Keywords: capital structure, tax rates, Tax Debt Non shild, Profitability, Liquidity, size of the company
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Wisnu Aji Nugroho, 10.05.52.0001; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of profitability, asset structure and growth in sales of capital structure in companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The population in this study are all Manufacturing company located in IDX (Indonesia Stock Exchange) 2011-2013. The sampling technique was done by purposive sampling, sampling. Based on purposive sampling obtained a sample of 63 perusahaan. Teknik data analysis used is multiple linear regression analysis. Based on the test results it can be concluded that the variables negatively affect the profitability of capital structure, asset structure and the positive effect on sales growth capital structure. Keywords: profitability, assetstructure, sales growth and capital structure
PENGARUH EARNING MANAGEMENT, CORPORATE SOCIAL RESPONSIBILITY, KEBIJAKAN HUTANG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH PRAKTEK GOOD CORPORATE GOVERNANCE Andry Firmansyah, 10.05.52.0072; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the effect of earnings management, corporate social responsibility the value of corporate debt policy are moderated by the practice of good corporate governance with the perspective of agency theory and signaling theory. This study used a sample of 53 publicly traded companies listed on at the Indonesian Institute of Corporate Governance in the form of corporate Governace perception index (CGPI) year period from 2010 to 2012. Hypothesis testing is used multiple regression analysis with absolute value of the difference. Results of studies using regression proved that earnings management, corporate social responbility and financial performance not affect the value of the company, debt policy affect the value company , good corporate governance is not proven as a moderating variable between earnings management, debt policy and financial performance with corporate values, good corporate governance proved to be moderating variable between CSR with corporate values.Keywords: Earning Management, Corporate Social Responsibility, Debt Policy, financial performance, Corporate Value, Good Corporate Governance
Co-Authors 08.05.52.0061 Karina 08.05.52.0073 Mira Claudine 08.05.52.0161 Hari Candra 08.05.52.0164 David 08.05.52.0182 Afni Maya Safitri 08.3503.0508 Aniswatin Choirun Nisa 0835030709 Agus Yulianto 0835030723 Sri Rahayu 0835030729 Dody Kurniawan 09.05.52.0005 Ferra Charolina 09.05.52.0012 Wahyu Nur Ohri 09.05.52.0021 Poespita Rina Savitri S 09.05.52.0023 Nadia Fatimah 09.05.52.0085 Yulia Sri Rahayu 09.05.52.0198 Siswo Nurwidodo 10.05.52.0001 Wisnu Aji Nugroho 10.05.52.0040 Eny Tri Astuti 10.05.52.0072 Andry Firmansyah 10.05.52.0100 Eka Nur Kumalasari 10.05.52.0197 Heri Murdianto 10.05.52.0210 Christiono Dwi Anggono 11.05.62.0012 Rossy Alawiyah Drajat Abdillah, Hartawan Aditya Pratama, 13.05.52.0172 Aditya Pratama, 13.05.52.0172 Ahmad Izzuddin Aini Umi Kholifah, 13.05.52.0123 Aini Umi Kholifah, 13.05.52.0123 Alief Muhammad Anggita Wijaya Putri, 15.05.52.0188 Anisa Nike Wulandari, 14.05.52.0298 Anisa Nike Wulandari, 14.05.52.0298 Ansori, Muhammad Saiful Bambang Tugiyono, 13.05.52.0187 Bambang Tugiyono, 13.05.52.0187 Bellar Minus Ricki Turnip, 13.05.52.0239 Bellar Minus Ricki Turnip, 13.05.52.0239 Beny Prastomo, 11.05.52.0035 Citra Permadi, Billy Dani Hari Tunggal Prasetiyo Darono Wikanaji, Darono Dessi Pratiwi, 14.05.52.0024 Dessi Pratiwi, 14.05.52.0024 Devi Kurnia Astuti, 13.05.52.0042 Devi Kurnia Astuti, 13.05.52.0042 Deviana, 14.05.62.0018 Dewan Akbar Shidarta, 12.05.52.0145 Dewan Akbar Shidarta, 12.05.52.0145 Dewi Purnamasari, 15.05.52.0214 Eko Bambang Hadi Prayitno, 14.05.52.0056 Eko Bambang Hadi Prayitno, 14.05.52.0056 Elsa Widyawati, 15.05.52.0350 Endang Sri Wahyuni, 14.05.52.0048 Endang Sri Wahyuni, 14.05.52.0048 Eva Noor Iskandar, 14.05.52.0185 Eva Noor Iskandar, 14.05.52.0185 Fathuddin Noor, Muhammad Habib Luthfi Yana, 14.05.52.0170 Hakiki, Nurul Halimah Halimah Haryono Haryono Hasmi Ridaningwahyu, 14.05.52.0076 Hasmi Ridaningwahyu, 14.05.52.0076 Hermanto Hermanto Herrysen Suhendra, 12.05.52.0227 Herrysen Suhendra, 12.05.52.0227 Ina Dwi Indrayani, 13.05.52.0224 Ina Dwi Indrayani, 13.05.52.0224 ING Wardana Inna Fachrina Yuliana, 14.05.52.0196 Ira Dwi Andriyani, 14.05.52.0088 Khiyang Mudayanto, 14.05.52.0209 Khiyang Mudayanto, 14.05.52.0209 Kristensia A. Kayame, 11.05.52.0067 Kristensia A. Kayame, 11.05.52.0067 Kurniawan, Eva Lina Agustina, 13.05.52.0105 Lina Agustina, 13.05.52.0105 Linda Kurnia Supraptiningsih Lisa Octaviana, 15.05.52.0134 Lukman Hakim Luthfi, Nur Ahmad M. Fathuddin Noor, M. Fathuddin Mas Ahmad Baihaqi Maskur, Oki Maulidi, M Irfan Mayasari Bekti P, 12.05.52.0127 Mayasari Bekti P, 12.05.52.0127 Megasari Alfiyana, 14.05.52.0280 Megasari Alfiyana, 14.05.52.0280 Meiti Suri Utami, 14.05.52.0013 Meiti Suri Utami, 14.05.52.0013 Mohammad Mohammad Muhammad Nuhudhul Alim, 13.05.52.0235 Muhammad Nuhudhul Alim, 13.05.52.0235 Murija, 14.05.52.0120 Murija, 14.05.52.0120 Nasrul Ilminnafik Noor Cholifah, 14.05.62.0023 Noor Cholifah, 14.05.62.0023 Noor, Muhammad Fathuddin Nova Agustin K.W, 15.05.52.0068 Nur Izza Nafi’ah, 15.05.62.0024 Nurdianto, Dwi Riski Nurkholis Hamidi Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Okky Ishma Khairirina, 14.05.62.0035 Okky Ishma Khairirina, 14.05.62.0035 Purwowibowo Purwowibowo, Purwowibowo Putri, Risma Stasya Rinjani Putri, Rizka Amelia Rahmawati, Savira Rajaza Deva Prabowo, 15.05.52.0331 Rekno Nitasari, 12.05.52.0063 Rekno Nitasari, 12.05.52.0063 Ririn Meylena, 16.05.62.0001 Ririn Meylena, 16.05.62.0001 Safitri, 15.05.52.0094 Sentika Adiguna, 13.05.62.0031 Sholehudin, Moch Sofi Ariyanti, 13.05.52.0068 Sofi Ariyanti, 13.05.52.0068 Sulistyani Utari, 15.05.52.0030 Syech Hariyono Ulifa Muna Amaliya, 14.05.62.0017 Vega Rizkha Agnestiya, 13.05.52.0023 Wahyudiastutik, 15.05.62.0014 Wahyudiastutik, 15.05.62.0014 Wahyuningsih, Erna Yoga Nogiasta, 14.05.52.0137 Yulyawan, Eva Kurnia