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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat
Alfasadun Alfasadun
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Computer Science & IT Economics, Econometrics & Finance Education

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ANALISIS PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR DAN KEAHLIAN AUDITOR TERHADAP AUDIT JUDGMENT” (Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Semarang) Oleh: Anindya Nurmalita Dewi 14.05.52.0049 PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS STIKUBANK SEMARANG 2018 Anindya Nurmalita Dewi, 14.05.52.0049; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the analysis of gender influence, compliance stress, task complexity, auditor experience and auditor expertise on audit judgment. This research is a quantitative research, which uses primary data.The population in this study is all auditors who work at Public Accounting Firm (KAP) in Semarang. Sampling was done using convenience sampling method. The instrument of the collection technique used questionnaires distributed directly to the respondents. The number of samples distributed as many as 70 questionnaires, while those used as a further analysis material as many as 60 questionnaires. The results of this study show that gender and auditor experience have a significant positive effect on audit judgment, the pressure of obedience and task complexity have no significant positive effect on audit judgment, and auditor expertise has no significant effect on audit judgment.Keywords: audit judgment, gender, pressure of obedience, task complexity, auditor experience.
PENGARUH AKUNTABILITAS,INDEPENDENSI,KOMPETENSI, OBEKTIVITAS DAN INTEGRITAS TERHADAP KUALITAS HASILKERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Anisatun Nihayah, 13.05.52.0225; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Nowday, more and more people from all walks of life need reliable corporate financial statements. That is the responsibility of a public accountant or known as an auditor to improve the reliability of financial statements. Therefore, qualified auditors need to audit the financial statements. This study aims to examine the effect of accountability, independence, competence, objectivity, and integrity on audit work quality. The object of this research is Public Accounting Firm in Semarang City. This research uses random sampling technique in data collection. Respondents in this study are all auditors in the Public Accounting Firm in Semarang City, which amounted to 52 respondents. There are five variables in this study consisting of five independent variables namely accountability, independence, competence, objectivity, integrity, and one dependent variable is the quality of the auditor's work. Based on the result of this research, it can be concluded that some of accountability, independence, competence, and integrity have a significant effect on the quality of audit work, while independence and objectivity have an effect on audit quality but not significant. Simultaneously, independence, competence, work experience, objectivity and integrity affect the quality of audit workKeywords: Accountability, Independence, Competence, Objectivity, Integrity, Audit Quality
PENGARUH KOMPLEKSITAS TUGAS, LOCUS OFF CONTROL, TEKANAN KETAATAN, SIKAP PROFESIONALISME DAN GENDER TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Stevani DivaCindi Putri, 13.05.52.0126; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Auditors are person who conduct an audit of financial statements, to carry out the task required an audit judgment. This study examined the effect of task complexity, locus off control, obedience pressure, professionalism and gender toward audit judgment. This research is a quantitative research, which uses primary data in the form of questionnaires to collect data. Respondents in this research are auditors who work in Public Accountant Offices (KAP) in Semarang. The sampling technique is convenience sampling which 60 auditors are participated of 10 Public Accountant Offices (KAP). Data were analyzed using SPSS version 24. The results of this research indicate that task complexity, locus off control, and professionalism have a significant effect on audit judgment, while the obedience pressure and gender do not affect audit judgment. Keywords :Task Complexity, Locus Off Control, Obedience Pressure, Professionalism, Gender, Audit Judgment.
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI, OBYEKTIFITAS DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) SEMARANG Alief Nafila Alfa P, 14.05.52.0113; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze empirically the influence of professionalism, competence, independence, objectivity and work experience on audit quality in the Semarang Public Accounting Firm (KAP). The population used in this study is all KAP auditors in Semarang City. The sampling method used is convinience sampling, which is the selection of samples based on convenience, so the author has the freedom to choose the fastest and easiest sample. In this study the dependent variable used is audit quality, while the independent variable consists of independence, auditor ethics, competence, auditor experience, and objectivity. Data analysis techniques using multiple linear regression analysis. The results showed that professionalism, competence, objectivity and work experience had a positive and not significant effect on audit quality. Independence has a significant positive effect on audit quality. Keywords: professionalism, independence, competence, objectivity and work experience.
PENGARUH INDEPENDENSI, ETIKA AUDITOR, KOMPETENSI, PENGALAMAN AUDITOR DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT Amorowati Dewi Pramesti, 14.05.52.0148; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to test and analyze empirically about the influence of independence, auditor ethics, competence, auditor experience and objectivity to audit quality (Empirical Study At Public Accounting Firm in Semarang City). Population used in this research is all auditor of KAP in Semarang City. The sampling method used is the convience sampling, which is the selection of samples based on convenience, so the authors have the freedom to choose the most rapid and easy sample. In this study the dependent variable used is audit quality, while the independent variables consist of independence, auditor ethics, competence, auditor experience, and objectivity. The results showed that independence had a non-significant positive effect on audit quality. Auditor ethics and auditor experience have a significant negative effect on audit quality. Competence and objectivity have a significant positive effect on audit quality. Keywords: independence, auditor ethics, competence, auditor experience, objectivity, and audit quality
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA Alfasadun, Alfasadun; Hardiningsih, Pancawati; Srimindarti, Ceacilia
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Penelitian dilakukan di 22 desa wilayah kecamatan Pekalongan dengan jumlah sampel sebanyak 64 aparat desa yaitu kepala desa, sekretaris, bendahara, tim pelaksana kegiatan, badan musyawarah desa, dan kepala urusan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa belum sepenuhnya berjalan baik sesuai Permendagri Nomor 113 tahun 2014 dan Perbup Pekalongan tahun 2015. Tahap perencanaan masih orientasi pembangunan fisik. Tahap pelaksanaan dilakukan oleh tim pelaksana kegiatan bahwa kegiatan pembangunan tertib dan sesuai standar. Pada tahap penatausahaan bendahara desa belum sepenuhnya memiliki ketrampilan menggunakan aplikasi sistem. Tahap pelaporan kepala desa melaporkan realisasi penggunaan anggaran kepada bupati melalui SKPD terkait. Dan tahappertanggungjawaban kepala desa bertanggungjawab atas penggunaan anggaran kepada pemerintah daerah, badan musyawarah desa, dan masyarakat.
KARAKTERISTIK DAERAH TERHADAP BELANJA MODAL DENGAN PEMODERASI PERTUMBUHAN EKONOMI Alfasadun Alfasadun; Pancawati Hardiningsih; Indri Nur Wakhidati
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 1 (2017): VOL. 6 NO. 1 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure
ALAT PEMASARAN MEDIA SOSIAL YOUTUBE BAGI KOMUNITAS GURU TATA NIAGA PELAKU BISNIS ONLINE Elen Puspitasari; Fatkhul Amin; Gregorius Anggana Lisiantara; Alfasadun Alfasadun
Intimas Vol 2 No 2 (2022)
Publisher : Fakultas Teknologi Informasi dan Industri Unisbank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.693 KB) | DOI: 10.35315/intimas.v2i2.9030

Abstract

Pelatihan ini ditujukan untuk memberikan pengenalan Media Sosial YouTube bagi Anggota Komunitas Guru Tata Niaga, sehingga dapat meningkatkan kemampuan tentang membuat video yang berkualitas sebagai salah satu media pemasaran. Penggunaan YouTube masih terbatas digunakan sebagai media untuk mencari lagu, film atau hanya sebagai alat mencari informasi. Membuat produk viral menggunakan media YouTube untuk anggota Komunitas Tania diperlukan untuk menambah pengetahuan tentang pemasaran online menggunakan YouTube sebagai salah satu bentuk pemanfaatan teknologi informasi. Peserta pelatihan memperoleh pemahaman pemasaran online dengan menggunakan YouTube
Pengaruh tarif pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM Kota Pati Arta, Luky Dani; Alfasadun, Alfasadun
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.144 KB) | DOI: 10.32670/fairvalue.v4i12.1999

Abstract

Micro, Small and Medium Enterprises (MSME) are one of the sectors that have the potential to contribute to state tax revenues. MSME taxpayer compliance is still very low, especially MSME taxpayer compliance in Pati City has not yet reached 50%. The purpose of this study was to examine the effect of tax rates, understanding of taxation and tax sanction on MSME taxpayer compliance. The theory used in this research is the theory of planned behavior and attribution theory. As much 102 MSME taxpayers were randomly selected as respondents using the slovin formula. The method of determining the sample in this study was accidental sampling and the technical analysis of the data in this study used multiple linear regression analysis which is processed in the SPSS version 25 program. The result showed that tax rates, understanding of taxation and tax sanction have a positive effect on MSME taxpayer compliance either simultaneously or partially.
Co-Authors 11.05.52.0145 Adi Setiawan 11.05.52.144 Agil Priambodo, 11.05.52.144 12.05.52.0155 Fenny Astari Kurnianingsih, 12.05.52.0155 Ade Eva Nabela, 15.05.52.0307 Adi Kurniawan, 13.05.52.0164 Adi Kurniawan, 13.05.52.0164 Alief Nafila Alfa P, 14.05.52.0113 Amorowati Dewi Pramesti, 14.05.52.0148 Anggiat Sonny Hutapea, 12.05.52.0221 Anggiat Sonny Hutapea, 12.05.52.0221 Anindya Nurmalita Dewi, 14.05.52.0049 Anindya Nurmalita Dewi, 14.05.52.0049 Anis Aghniyaul Haqque, 15.05.52.0322 Anisatun Nihayah, 13.05.52.0225 Anisatun Nihayah, 13.05.52.0225 Arta, Luky Dani Budi Alamsyah, 14.05.52.0302 Ceacilia Srimindarti Dio Nuary Rifada, 12.05.52.0142 Dio Nuary Rifada, 12.05.52.0142 Elen Puspitasari Fatkhul Amin Finansius Lalaar, 12.05.52.0113 Finansius Lalaar, 12.05.52.0113 Gardika Urwatul Wusqo, 13.05.52.0125 Gardika Urwatul Wusqo, 13.05.52.0125 Gregorius Anggana Lisiantara Indri Nur Wakhidati Meida Puspita Dewi, 15.05.52.0238 Pancawati Hardiningsih Ririn Rizky Ayu Wardani, 15.05.52.0326 Siti Mirfat, 15.05.52.0278 Stevani DivaCindi Putri, 13.05.52.0126 Tara Anisa, 13.05.52.0166 Tara Anisa, 13.05.52.0166 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Yoga Pratama, 13.05.52.0156 Yoga Pratama, 13.05.52.0156