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All Journal MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Penelitian Ekonomi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) JURISMA: Jurnal Riset Bisnis & Manajemen Gema Wiralodra Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Riset Jakarta Resolusi: Jurnal Sosial Politik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Humanities Education and Social Sciences Journal of Accounting and Digital Finance Journal of Accounting and Finance Management (JAFM) Journal of Sustainable Community Service JPNM : Jurnal Pustaka Nusantara Multidisiplin International Journal of Economics, Business and Innovation Research Geosfera Indonesia "Indonesian Journal of Devotion and Empowerment (IJDE) "
Agung Yulianto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit Junjunan, Nhazib Alqais; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2133

Abstract

Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives. This article aims to analyze the impact of budget participation and budget emphasis partial to slack budgetary in the General Hospital of Cirebon. This study was conducted at 5 public hospitals in Cirebon and by using judgment sampling method obtained 60 respondents as samples. The data analysis techniques in this study use multiple linear regression. Before using regression analysis, the test was carried out in advance, which included the validity test and the classical assumption test, which included the test of normality, multicollinearity test, and heteroskedasticity test. Results of the study showed that a partial participation in budget and budget emphasis affected the slack budgetary.Keywords: Budgetary participation; budget emphasis; and budgetary slack.
Peran Mekanisme Corporate governance dalam Penentuan Leverage Perusahaan Pertambangan di Indonesia Kayati, Kayati; Astuti, Apri Dwi; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2561

Abstract

AbstractThe decision of capital structure is one of the strategic policies that must be considered by the management of the company, where the alternative source of funding taken can benefit the company. The purpose of this article is to test how the role of corporate governance mechanism includes board size and audit committee in determining the debt level of the mining company. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2012-2015. The data analysis technique used in this study is a regression analysis that begins with a classic assumption test. The study shows that the board size affects leverage, while the Audit Committee does not affect leverage. This result means that the board size is effective in corporate policy, especially with regards to the company's capital structure decisions. But on the other hand, monitoring of the audit committee can be said to be quite effective so that the company does not take any policy that will affect the over-levered condition. The impact of the research is that the company can optimize the decision of capital structure, especially in the determination of the portion of external funding source in the form of debt, so that it can avoid the default debt condition and it increases company value.Keywords: Audit committee; Board size; Leverage Abstrak Keputusan struktur modal merupakan salah satu kebijakan strategis yang harus dipertimbangkan oleh manajemen perusahaan, dimana alternatif sumber pendanaan yang diambil dapat memberikan keuntungan bagi perusahaan. Artikel ini bertujuan untuk menguji bagaimana peran mekanisme corporate governance mencakup board size dan komite audit dalam penentuan tingkat hutang perusahaan pertambangan. Sampel dalam studi ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Teknik analisis data yang digunakan dalam studi ini adalah analisis regresi yang diawali dengan uji asumsi klasik. Hasil studi menunjukkan bahwa board size berpengaruh terhadap leverage, sedangkan komite audit tidak berpengaruh terhadap leverage. Artinya, board size berperan efektif dalam kebijakan perusahaan terutama yang berkaitan dengan keputusan struktur modal perusahaan. Namun di sisi lain, monitoring komite audit dapat dikatakan cukup efektif sehingga perusahaan tidak mengambil kebijakan yang akan berdampak pada kondisi over-levered. Dampak dari hasil penelitian tersebut adalah perusahaan mampu mengoptimalkan keputusan struktur modal, terutama dalam penentuan porsi sumber pendanaan eksternal berupa hutang, sehingga dapat terhindar dari kondisi debt default serta berpotensi dapat meningkatkan nilai perusahaanKata kunci: Board size; Komite audit; Leverage
Religiusitas, Norma Subjektif, dan Persepsi Pengeluaran Pemerintah dalam Mendukung Kepatuhan Wajib Pajak Faisal, Muchamad; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.3106

Abstract

AbstractTaxpayer compliance is one of the factors that the Government has considered in an effort to improve state revenue. The low level of taxpayer compliance is important to be examined, so the study aims to analyse the influence of religiousity, subjective norms and perception of government expenditure on taxpayer compliance. The selection of samples on this study simple random sampling technique and obtained 100 respondents as a sample. The data used is taxpayer compliance data during the year 2018 in KPP Tegal. The data analysis method used in this study was multiple linear regression. Prior to the use of regression analysis, the classical assumption test was carried out, which included test normality, multicolinearity test, and heteroskedastisity test. The results of this study show that in partial religousity, and the perception of government expenditure have no effect on taxpayer compliance, but the subjective norm affects taxpayers ' complianceKeywords : Religiusity; Subjective norms; and Perceptions of government expenditure; Taxpayer compliance Abstrak Kepatuhan wajib pajak merupakan salah satu factor yang dipertimbangkan pemerintah dalam upaya meningkatkan penerimaan negara. Masih rendahnya tingkat kepatuhan wajib pajak menjadi hal penting yang perlu dikaji, sehingga studi ini bertujuan untuk menganalisis pengaruh religiusitas, norma subjektif dan persepsi pengeluran pemerintah secara parsial terhadap kepatuhan wajib pajak pada Kantor Palayanan Pajak Pratama Tegal. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik simple random sampling dan diperoleh 100 responden sebagai sampel. Data yang digunakan adalah data kepatuhan wajib pajak selama tahun 2018 di KPP Tegal. Metode analisis data yang digunakan pada penelitian ini adalah dengan menggunakan regresi linear berganda. Sebelum menggunakan analisis regresi, maka dilakukan uji asumsi klasik terlebih dahulu, yang meliputi uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas. Hasil penelitian ini menunjukkan bahwa secara parsial religiusitas, dan persepsi pengeluaran pemerintah tidak berpengaruh terhadap kepatuhan wajib pajak, namun norma subjektif berpengaruh terhadap kepatuhan wajib pajak.Kata kunci : Religiusitas; Norma subjektif; Persepsi pengeluaran pemerintah; Kepatuhan wajib pajak
Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role? Suryarini, Trisni; Yulianto, Agung; Shovuro, Shova; Widiatami, Anna Kania
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.5997

Abstract

AbstractThe purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits,  namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengaruh tekanan ketaatan terhadap audit judgment yang dimoderasi oleh sifat kepribadian auditor. Paper ini menggunakan kuesioner untuk mengumpulkan data primer dari 56 responden yang merupakan auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah, Indonesia. Metode analisis dalam penelitian ini ketaatan berpengaruh negatif terhadap audit judgment. Selain itu, dari tiga sifat kepribadian auditor, yaitu keterbukaan terhadap pengalaman, kesadaran, dan neurotisisme memiliki pengaruh yang signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Namun ciri-ciri kepribadian lainnya yaitu extraversion dan agreeableness tidak berpengaruh signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Secara keseluruhan, hubungan antara tekanan ketaatan dan audit judgment dipengaruhi oleh sifat kepribadian openness to experience, conscientiousness, dan neuroticisme.
Pengaruh Keselamatan dan Kesehatan Kerja, Disiplin Kerja terhadap Produktivitas Kerja melalui Motivasi Kerja pada PT. Sarana Utama Adimandiri Yulianto, Agung; Wibowo, Imam; Utomo, Fajar Cahyo
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i2.16479

Abstract

This research aims to determine the effect of occupational safety and health, work discipline, on work productivity through work motivation. This research was conducted at a private company with a research sample of 89 respondents. The sampling technique uses a saturated sample technique. The data analysis method uses path analysis. The results of the research show that: 1) there is an influence of occupational safety and health on work motivation, 2) there is an influence of work discipline on work motivation, 3) there is an influence of occupational safety and health on work productivity, 4) there is an influence of work discipline on work productivity, 5 ) there is an influence of work motivation on work productivity, 6) there is no influence of occupational safety and health on work productivity through work motivation, and 7) there is no influence of occupational safety and health on work productivity through work motivation. Work motivation variables can mediate work safety and health variables and work discipline to increase work productivity Keywords: Occupational Safety and Health; Work Discipline; Work Motivation; Work Productivity; Mediation    
The Impact of Profits Tax (PPh) Rate and Tax Making Plans On Income Management: Empirical Examine On Plantation Sub-Zone Corporations Hassanudin, Abdul Fatah; Rinaldi, Muammar; Nurjaman, Nurjaman; Yulianto, Agung
Gema Wiralodra Vol. 16 No. 3 (2025): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v16i3.829

Abstract

Most important targets - This study goals to decide whether the company income Tax rate and Tax making plans have a considerable impact on profits control in agricultural agencies within the plantation sub-sector listed at the Indonesia stock exchange. Method - The population in this take a look at have been 19 plantation sub-quarter groups indexed on the Indonesia inventory trade. The studies pattern became 6 groups the usage of purposive sampling method and using a couple of linear regression evaluation. Principal Findings - The effects showed that the company earnings Tax charge has no tremendous impact on income management in plantation sub-quarter organizations indexed on the Indonesia inventory trade, at the same time as Tax planning has a tremendous effect on income control in plantation sub-area companies listed on the Indonesia stock trade. The F take a look at consequences display that the corporate profits Tax price and Tax planning variables have a massive effect on income control in plantation sub-area agencies listed at the Indonesia stock change. Concept and coverage Implications - this studies proves that tax making plans is very powerful in enhancing earnings control in businesses, and groups are expected in order to make a terrific plan on the way to control their price range nicely. Research Novelty - The difference among this studies and former studies is the item underneath examine, in preceding research using the simple and chemical sub-sectors at the same time as this studies makes a speciality of the plantation zone, the previous impartial variables used tax making plans and deferred tax liabilities, while this research makes use of impartial variables of company earnings tax quotes and tax making plans.
Accountability of Village Fund Management As an Effort to Accelerate the Achievement of Village SDGs Pramono Sari, Maylia; Yulianto, Agung; Mussanadah, Atik Ul; Arumawan, Mei Saputra; Raharja, Surya
Indonesian Journal of Devotion and Empowerment Vol. 1 No. 1 (2025): Special Issue
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i1.34092

Abstract

Village fund management requires oversight to ensure financial accountability and reduce the potential for irregularities. In accordance with Law No. 6 of 2014 on Villages, the allocation of village funds reflects the government’s commitment to fostering independent, progressive, and democratic rural communities. Giling Village, Pabelan District, Semarang Regency, continues to face non-compliance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018 and encounters challenges within its Village-Owned Enterprise (BUMDes), particularly in organizational structuring, legal formalization, and adherence to Good Corporate Governance (GCG) principles. The community service program consists of three main components: (1) identifying gaps in the Village SDGs; (2) facilitating the official registration of BUMDes to ensure regulatory compliance; and (3) delivering training on financial accountability and GCG in village fund management. These efforts are expected to increase progress in achieving village SDGs, especially in the areas of economic empowerment and sustainable development. . Mapping results show that the village has achieved 41% of its SDG indicators. The highest priorities fall under Typology III (health) and Typology V (education), while the lowest priorities are found in Typology IV (environment) and Typology VII (networked village). Through structured financial governance, the legal transformation of BUMDes, and capacity-building initiatives for village administrators, the program aims to strengthen financial transparency, accountability, and sustainable economic empowerment in the village.
Measuring Geography Online Learning in The First Year Using The Online Learning Quality Index Based on Teachers and Learners’ Perceptions (OLQ-TLP) Yulianto, Agung; Mukminan; Oktavianto, Dwi Angga; Widodo, Edi; Ramos, Angelou O.
Geosfera Indonesia Vol. 9 No. 3 (2024): GEOSFERA INDONESIA
Publisher : Department of Geography Education, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/geosi.v9i3.43337

Abstract

Online learning is a relatively new thing for some teachers in South Kalimantan. It was the first time for these teachers to do online learning since the government took the policy of learning from home due to the disaster emergencies and environmental change. This study aims (1) to determine the perception of geography teachers in South Kalimantan who have just done online learning for the first time, and (2) to determine the quality of online learning that has been implemented based on the mean index value of each factor. The research was designed with a quantitative approach through an online survey of 26 geography teachers who teach 10th grade at the high school level. The sample was selected by Cluster Random Sampling. The questionnaire instrument used a modified the online learning quality index based on teachers and learners’ perceptions (OLQ-TLP). The research time was from December 2020 to February 2021. The results showed that teachers' perceptions of online learning were in a good category. Based on the index value, factors that have good quality are Learner content, Learner interaction, Instruction interaction, Social Presence, and Course design. Other factors still need to be improved, namely the factors of Learner satisfaction, Knowledge acquisition, Learning platform, Instruction, Learning support, and Ability of transfer. Therefore, to improve teachers' expertise in online geography learning on lithosphere material, training with an innovative Digital Education Shifting (DES) approach is needed.
The Impact of Profitability, Dividend, and Firm Size on Stock Prices in the Consumer Goods Sector on the Indonesia Stock Exchange for the Years 2022-2024: The Effects of Global Geopolitical Uncertainty Shafana, Nurul Fikri Rahmah; Bararisty, Zico; Yulianto, Agung
International Journal of Economics, Business and Innovation Research Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i02.2971

Abstract

This study aims to analyze the effect of corporate profits, Dividend, and Firm Size on stock prices in consumer goods companies listed on the Indonesia Stock Exchange. The data used are secondary data in the form of company financial reports, covering a five-year observation period and 295 observations. The analytical method used in this study is multiple linear regression analysis with the assistance of statistical software. The results show that corporate profits and Firm Size have a positive and significant effect on stock prices, indicating that financial performance and company scale are the main factors investors consider when making investment decisions. Meanwhile, Dividend have no significant effect on stock prices, indicating that investors are more oriented towards potential capital gains than dividend income. This study is expected to contribute to investors, company management, and future researchers in understanding the factors that influence stock prices.
Profitability, Leverage, and Size as Drivers of Firm Value: A Study of Indonesian Manufacturing Companies Yahya, Hilmi Agni Rajabbi; Yulianto, Agung
International Journal of Economics, Business and Innovation Research Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i02.2991

Abstract

This analyze aims to evaluate impact of profit, debt ratio, and firm size on the value of a manufacturing company the in processed food subsector itemized at the Indonesia Stock Exchange span period from 2022 to 2024. This research plan uses a causal associative study approach. In this study, trial was taken untilizing the purposive approach sampling. The analyzed data in this study includes 101 companies, of which 55 companies were selected as samples for a three-year observation period (2022-2024). The technique used to analyze the data is multiple linear regression. Centered the on test outcome, it able to be concluded data that from this study match necessary classical presumptions, including normality, and are available no are issues of multicollinearity, heteroscedasticity, and autocorrelation. The outcome of the fractional hypothesis assessment that donate profitability impacts the of firm value. From the outcome findings, can it deduced be that profitability performs crucial an part in influencing the firm value, indicating that capability the company's to create surplus a key is factor in increasing firm value. Meanwhile, leverage and firm size had no impact, indicating that debt levels and firm size are not determining factors in determining firm value.
Co-Authors ,, Yusuf Acep Komara Agus Wahyudin Ahmad Saeroji Ajeng Pangestuning Purwoko, Ajeng Pangestuning Ali, Shujahat Amanda Kyka Marharani, Amanda Kyka Andini, Valecia Putri Anggraeni Rinjani, Mandalike Anita Trisiana, Anita Anna Kania Widiatami Apri Dwi Astuti Ardi, Jalu Wicaksono Arief Yulianto Arinal Muna Arumawan, Mei Saputra Astillero, Marlon Rael Atik Ul Mussanadah Ayu Nurulita, Nisa Azahra, Nurlisti Azizatul Fikriyah, Azizatul Badingatus Solikhah Bararisty, Zico Bariyyah, Bikruniyatul Barokah, Nur Bestari Dwi Handayani Damayanti, Elsa Desi Suryani, Desi Dewi Indriasih Dewi, Aprillia Puspita Dwi Angga Oktavianto Dwi Lestari Edi Widodo, Edi Fadil, Yasin Fadil, Yasin Faisal, Muchamad Fajar Cahyo Utomo Fariani Siregar, Nelia Fauzia, Putri Febrica Dewi Paramita, Febrica Dewi FEBRIYANTI, FENI Fitriana, Ratna Haryanti, Kurniati Kevin Hassanudin, Abdul Fatah Heni Susilawati Ika Wahyuningsih Janiman Janiman, Janiman Junita, Niken Lady Junita, Niken Lady Junjunan, Nhazib Alqais Kayati, Kayati Laeli, Azizatul Laeli, Azizatul Lestari, Retno Ariyani Puji Lusiyanawati Margunani, Margunani Maulidia, Sabrina Ayuni Mayasari, Triya Mirza Nurdin Nugroho, Mirza Nurdin Mita, Shelo Moh Yudi Mahadianto Muammar Rinaldi Muhammad Burhanudin, Muhammad Mukminan Muktiningtyas, Dita Muktiningtyas, Dita Mulyantini, Sri Nabillah, Azkatul Nanik Sri Utaminingsih Nur Azizah Nurjaman Nurjaman, Nurjaman Nurkomala, Nita Pramono Sari, Maylia Prasanti, Oki Prasetya, Rauf Alvian Puriayu, Nanik Leanikha Puspa, Regita Dwi Putri, Siti Qibtiyah Septiani Rachmah, Dewi Nailur Ramos, Angelou O. Rizki Aulia Rachman, Rizki Aulia Rizki Rahmawati, Rizki Rizqiani, Dian Rosyiqoh Haida Lutfiana, Rosyiqoh Haida Saharah, Siti Sari Widyastuti, Sari Sehabuddin, Ahmad Sendyvia Candra, Sendyvia Shafana, Nurul Fikri Rahmah Shovuro, Shova Silvia Mandang, Dhea Siska Ernawati Fatimah Sistalia, Tri Ayu Siti Fiki Ikmah, Siti Fiki Siti Hajati Hoesin, Siti Hajati Siti Nur Hadiyati Slamet Riyadi Sri Rizky Rahayuningtyas, Sri Rizky Srisuk, Prattana Surya Raharja Trisni Suryarini Tuffahati, Nabila Tuti Oktaviani, Tuti Wibowo, Imam Wijayaningsih, Shinta Wilujeng, Risma Wiwit Apit Sulistyowati Yahya, Hilmi Agni Rajabbi Yanti, Atik Nur Fajar Yuliani, Sinsin Putri Zayyinatul Khasanah, Zayyinatul