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All Journal Diponegoro Journal of Accounting Jurnal Ilmu Keperawatan dan Kebidanan
Zulaikha Zulaikha
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Economics, Econometrics & Finance Nursing

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PENGARUH BOOK TAX DIFFERENCES TERHADAP PERUBAHAN LABA Nur Aini Rosanti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of book tax differences toward earning changes.Earnings change is calculated by subtracting the net income one period ahead with current netincome and then divided by the current net income. Independent variables used in this study istemporary differences and permanent differences which are proxy of book tax differences, while thedependent variable is earnings change.The population of this study is the manufacturing companies listed in Indonesia StockExchange in 2008-2010. Sampling conducted with a random sampling technique. Based randomsampling method, the sample obtained a total of 31 companies. The method of analysis that wasused to test the independent variables influence the dependent variable is the multiple regression.The results showed that permanent differences has no significant affect toward earningschange. Temporary differences has no significant affect toward earnings change.
PENGARUH KARAKTERISTIK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA (Studi Empiris Pada Perusahaan perbankan Yang Terdaftar di BEI Tahun 2008-2011) Dwi Arini Untoro; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the characteristics of the GCG that affect CSR disclosure in annual reports of banking companies listed in the Indonesian Stock Exchange in the year 2008-2011. GCG characteristics used in this study is the size of the board of commissioners, the proportion of independent of commissioners, and audit committee size.The population of this study are all banking companies listed on the Indonesia Stock Exchange (BEI) in the year 2008-2011. Total sample is 100 annual report of banking companies as determined by purposive sampling method. This research analyzes CSR disclosure in annual reports by the method of content analysis. Data analysis was performed using multiple regression analysis with SPSS for Windows 16.00.The results of this study indicate that the size of the board of directors and firm size (size) significantly affect CSR disclosure in Indonesia, and the proportion of independent board of directors, audit committee size, leverage, and profitability no proven effect against broad disclosure of CSR.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY AUDITOR SWITCHING DI PERUSAHAAN MANUFAKTUR INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2008-2012) Nurin Ari Fitriani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find empirical evidence on the factors that influence the voluntary auditor switching in Indonesia. These factors are client’s size, company's growth, financial distress, audit opinion, management turnover, and client’s complexity. This topic was chosen because many companies in Indonesia switch the auditor voluntarily not accordance with government regulations.This research uses financial statement data of companies listed in Indonesia Stock Exchange (BEI) in the period of 2008-2012. Data collecting method which used in this research is purposive sampling. 57 manufacturing companies are used as samples. Hypothesis are tested by logistic regression analysis. The result showed that company's growth (GROWTH), financial distress (DAR), and client’s complexity (SUBS) affected voluntary auditor switching, while client’s size (CLIENTSIZE), audit opinion (OPINI), and management turnover (CEO) have no association and effect significantly.
PENGARUH UMPAN BALIK DAN INSENTIF TERHADAP PEMBERDAYAAN AUDITOR INTERNAL PEMERINTAH SERTA IMPLIKASINYA TERHADAP MOTIVASI DAN KINERJA Ayu Fitaria Bangun; Zulaikha Zulaikha
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 influence of feedback and incentives for goverment internal auditor empowerment and its implications for their motivation and performance. This study used path analysis model. The samples are goverment internal auditor from Inspektorat Jenderal Kementerian Pekerjaan Umum in Jakarta. Collecting data conducted by the survey. There are 60 questioners distributed, and 41 of them are back which is submitted as the sample.             The models analysis show that the value of goodness of fit model is 5,880 and CR value of all variables are between ±2,58. It means that models are fit to test. The results show that (1) feedback significantly gives positive influence to empowerment, (2) incentives significantly gives positive influence to empowerment , (3) empowerment significantly gives positive influence to motivation, (4) motivation significantly gives positive influence to internal auditor performance. This reseacrh result accept all the hypothesis with the significance 5%.
PENGARUH KEMANFAAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada WP OP di Kabupaten Tegal) Siti Masruroh; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The level of tax compliance in Tegal Regency is still low, especially individual taxpayers who do business. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, taxpayer understanding, quality of services, and tax penalties on tax compliance. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 70 questionnaires. Data analysis techniques used in this research is logistic regression analysis.  The results of this research showed that taxpayer understanding had positive and significant effect on tax compliance. Benefits of TIN, quality of services and tax penalties had no significant effect on tax compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA AKUNTANSI (Studi Empiris Mahasiswa Akuntansi di Perguruan Tinggi di Semarang ) Rahmat Fajar Ramdani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate and analyze factors influencing accounting students in the career selection ( public accounting or non-public accounting) . Factors influencing the selection of career are financial rewards, profesional training, profesional recognation, social values, work environment, labor market consideration, personality and act of gender.The samples used in this research are 120 respondents. The samples are collected from UNDIP, UNNES, UNISULA, and UNIKA The hypothesis, were analized by logistic regression. The results show that financial reward, profesional training, profesional recognation, labor market consideration, and gender have significant effect on career selection to become public accountants or non-public accountants, however social values, work environment and personality variables do not have significant effect on career selection to become public accountants or non public accountants.
PENGARUH KONSELING TERHADAP PERSEPSI TENTANG KONTRASEPSI IMPLAN DI PUSTU LAWANGAN DAYA PADEMAWU PAMEKASAN Yulia Paramita Rusady; Zulaikha Zulaikha
Jurnal Ilmu Keperawatan dan Kebidanan Vol 12, No 2 (2021): JURNAL ILMU KEPERAWATAN DAN KEBIDANAN
Publisher : Universitas Muhammadiyah Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26751/jikk.v12i2.1156

Abstract

Kontrasepsi merupakan metode untuk menghindari atau mencegah terjadinya kehamilan. Salah satu metode kontrasepsi efektif adalah implant. Berdasarkan hasil survey awal, pengguna implant hanya 2,5%. Hal itu dikarenakan kurangnya konseling dari bidan. Tujuan penelitian ini yaitu untuk mengetahui adanya pengaruh konseling terhadap persepsi tentang kontrasepsi implan di Puskesmas Pembantu Kelurahan Lawangan Daya Kecamatan Pademawu Kabupaten Pamekasan.Desain penelitian ini bersifat survey analitik, berdasarkan waktunya menggunakan cross sectional. Sampelnya adalah sebagian WUS yang tidak mengunakan kontrasepsi sebanyak 279 orang menggunakan teknik sampling probability sampling tipe simple random sampling. Teknik pengumpulan data dengan cara pengisian kuesioner dan cheklist. Uji statistik yang digunakan adalah Chi-Square.Berdasarkan tabulasi silang diketahui bahwa sebagian besar responden yang paham tentang kontrasepsi implant mempunyai persepsi positif yaitu sebanyak 140 responden (55,6 %). Berdasarkan uji statistik Chi-Square didapatkan nilai  ,  dk = 1, X2 hitung = 4,84 > X2 tabel = 3,841, sehingga dapat disimpulkan bahwa H0 ditolak dan H1 diterima, yang berarti terdapat pengaruh konseling terhadap persepsi tentang kontrasepsi implant di Puskesmas Pembantu Kelurahan Lawangan Daya Kecamatan Pademawu Kabupaten Pamekasan. Maka di perlukan upaya dari petugas kesehatan untuk meningkatkan intensitas konseling/temu wicara dengan para WUS sebagai upaya promotif dalam pemakaian kontrasepsi implant. 
Co-Authors Ayu Fitaria Bangun Dewi Yulfaida Dinda Putri Oktaviani Setyaningrum Dwi Arini Untoro Iqbal Nul Hakim Darmadi Mufid Pinto Nugroho Muhammad Husni Nurrohman Murni Julianti Nur Aini Rosanti Nurin Ari Fitriani Rahman Adi Nugroho Rahmat Fajar Ramdani Siti masruroh Triyana Arni Agustina Vina Kholisa Dinuka Wahyu Rachmadi Yulia Paramita Rusady