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ANTESENDEN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA Utomo, Nanang Ari; Sulistiyo, Heru; Sitawati, Riana
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4796

STUDI TURNOVER AUDITOR KANTOR AKUNTAN PUBLIK DI INDONESIA BERDASARKAN JENIS KELAMIN, TINGKAT PENDIDIKAN, JABATAN DAN KOTA Sulistiyo, Heru
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstrakStudi turnover (pindah kerja) auditor bertujuan memberikan gambaran mengenai pindah kerja auditor yang bekerja pada kantor akuntan publik di Indonesia berdasarkan jenis kelamin, tingkat pendidikan, jabatan, dan kota. Sampel berjumlah 414 auditor ditentukan secara tidak sengaja berdasarkan kuesioner yang kembali berdasarkan email yang masuk. Alat analisis menggunakan tabulasi silang dan regresi linier berganda. Hasil statistik deskriptif menunjukkan 43,7% belum pernah pindah kerja dan 56,3% pernah pindah kerja. Auditor yang belum pernah pindah kerja terdiri dari 28,3% pria dan 15,5% perempuan, berpendidikan diploma 3 2,9%, sarjana 10,6%, magister 16,7% dan doktor 13,5% serta berjabatan auditor junior 8%, auditor senior 23,4% dan manajer 12,3%. Adapun yang pernah pindah kerja 43,2% pria dan 13,0% perempuan, berpendidikan D3 2,2%, S1 9,0%, S2 20,5% dan S3 25,6% serta berjabatan auditor junior 4,8%,Â auditor senior 25,6% dan manajer 25,9%. Auditor yang belum pernah pindah kerja 100% adalah auditor yang berada di Balikpapan, Banjarmasin dan Batam. Auditor yang pernah pindah kerja 100% adalah kota Denpasar, Manado, Padang dan Palu. Sedangkan selain kota tersebut menjawab bervariasi dari belum pernah pindah kerja dan pernah pindah kerja. Selain hasil tersebut tingkat pendidikan dan jabatan berpengaruh positif terhadap pindah kerja, namun jenis kelamin tidak berpengaruh.Â Kata kunci: pindah kerja, jenis kelamin, tingkat pendidikan dan jabatan auditorÂ Â AbstractThe study of turnover or out of work auditor aims to providing an overview of the auditors working turnover in accounting firms in Indonesia by sex, education level, position and city. A sample of 414 auditors was accidentally determined on the basis of a return questionnaire based on incoming email. The analytical tool uses cross-tabulation and multiple linear regression with SPSS program. Descriptive statisticalÂ results showed that 43.7% had never moved to work and 56.3% had moved to work. The unmoved auditor consisted of 28.3% male and 15.5% female, educated diploma degree 2.9%, bachelor degree 10.6%, master 16.7% and doctorate 13.5% and served as junior auditor 8 %, senior auditors 23.4% and managers 12.3%. Those who ever moved to work were 43.2% male and 13.0% female, educated diploma degree 2.2%, bachelor degree 9.0%, master 20.5% and doctorate 25.6% and shelter 4.8% junior auditor, senior auditors 25.6% and managers 25.9%. Auditors who have never moved 100% work are auditors located in Balikpapan, Banjarmasin and Batam. Auditors who have moved to work 100% are the city of Denpasar, Manado, Padang and Palu. While in addition to the city's answer varies from having never moved work and never moved work. In addition to these results the level of education and positions have a positive effect on job change, but gender does not affect.Â Keywords: turnover, gender, education level and position of auditor

DESKRIPSI KEPEMIMPINAN KEPALA DESA GAPURA KECAMATAN WATUKUMPUL KABUPATEN PEMALANG Sulistiyo, Heru
Jurnal Politik Pemerintahan Dharma Praja Vol 12 No 1 (2019): Jurnal Politik Pemerintahan Dharma Praja
Publisher : Fakultas Politik Pemerintahan

Leadership Description of the Head of the Gapura Village, Watukumpul District, Pemalang Regency. The practice of democracy has legitimized village leadership through village head elections. This legitimacy is a social asset that strengthens the village head to lead the village. Although in practice the implementation of government duties is certainly not enough if it only relates to public recognition, it requires administrative capabilities. At the concept and theory level, sometimes the village head cannot define in detail and measurably, but basically the nature of leadership values has been taken with simple patterns. Therefore, a combination of the two is needed so that the wheels of government can be implemented properly. The purpose of this study was to find out the leadership of the village head, to provide input to the District Head and Pemalang District Government about the leadership of the village head, and to provide an empirical picture to the readers as material for the study of governmental science development. This study uses a descriptive approach to describe existing phenomena, both natural and human engineering. The results show that at the empirical level the leadership values have been largely carried out by the Head of the Gapura Village, but the concepts of leadership in theoretical studies are still needed in addition to regulatory guidelines to complement the capacity of a village head

ANALISIS PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PROFITABILITAS YANG DIMEDIASI OLEH GOOD CORPORATE GOVERNANCE (GCG) PADA BANK PERKREDITAN RAKYAT DI INDONESIA TAHUN 2015-2019 Setiawan, Sigit; Sulistiyo, Heru; Manaf, Sodikin
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 28, No 51 (2021)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis research on profitability aims to analyze the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) on BPR Profitability in Indonesia by mediating Good Corporate Governance (GCG). The population is 1,546 rural banks in Indonesia, while the sample based on the Slovin formula with an error of 10% obtained 94, but there are outlier 3, so the final sample is 91, with an observation period of 2015-2019, so there are 455 samples. The sampling technique used purposive sampling. The analytical method used is path analysis with multiple linear regression which is processed through the SPSS program.The results showed that LDR had a significant positive effect on GCG. CAR has a significant positive effect on GCG. LDR has a significant positive effect on ROA. CAR has a significant positive effect on ROA. GCG has a significant positive effect on ROA. GCG is proven to mediate the effect of LDR on ROA. GCG is proven to mediate the effect of CAR on ROA.Â Keywords: Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Good Corporate Governance (GCG)Â ABSTRAKPenelitian ini mengenai profitabilitas bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) terhadap Profitabilitas BPR di Indonesia dengan mendiasi Good Corporate Governance (GCG). Populasinya adalah 1.546 BPR di Indonesia, sedangkan sampel berdasarkan rumus Slovin dengan error 10% diperoleh 94, namun terdapat yang outlier 3, sehingga sampel akhir berjumlah 91, dengan periode pengamatan tahun 2015-2019, sehingga terdapat jumlah sampel 455. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis jalur dengan regresi linier berganda yang diolah melalui program SPSS. Hasil penelitian menunjukkan bahwa LDR berpengaruh positif signifikan terhadap GCG. CAR berpengaruh positif signifikan terhadap GCG. LDR berpengaruh positif signifikan terhadap ROA. CAR berpengaruh positif signifikan terhadap ROA. GCG berpengaruh positif signifikan terhadap ROA. GCG terbukti memediasi pengaruh LDR terhadap ROA. GCG terbukti memediasi pengaruh CAR terhadap ROA.Â Kata Kunci : Loan to Deposit Ratio (LDR), Capital Adeuacy Ratio (CAR), Return on Asset (ROA), Good Corporate Governance (GCG)

GOVERNMENT PERFORMANCE PADA KEBIJAKAN TRANSFORMASI DIGITAL: BAGAIMANA TRANSFORMATION CAPABILITY MEMPENGARUHINYA? (STUDI EMPIRIS DI PROVINSI MALUKU UTARA) Sulistiyo, Heru; Martua, Aleknaek; Sayuti, Sayuti; Mulyana, Mulyana; Ginting, Irka Tia
Jurnal Kebijakan Pemerintahan Jurnal Kebijakan Pemerintahan, Volume 6, Nomor 2, Tahun 2023
Publisher : Fakultas Politik Pemerintahan IPDN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jkp.v6i2.3679

Abstract Effective governance is now one of the key pillars in maintaining the stability and prosperity of a country. The development of information and communication technologies has fundamentally changed the way governments operate around the world. The digital age has opened up new opportunities and presented significant challenges in managing the country and serving the community. In 2021, North Maluku Province has officially established the Regional Digitalization Acceleration and Expansion Team (TP2DD). The program is expected to be a good start and a momentum to establish coordination, commitment, and synergy together in the context of expanding the digitization of local government transactions, to support national economic recovery which has a real impact on people's welfare. This study builds and empirically tests a model of the impact of government digital transformation on performance based on dynamic capability theory. This research uses a quantitative method approach. The research design used is a survey. The analysis method used is using a confirmatory factor analysis approach, namely Partial Least Squares - Structural Equation Modeling (PLS-SEM). From the results of empirical statistical testing on case studies in North Maluku Province in the implementation of digitalization in each regional apparatus, transformation capability directly affects government performance. Transformation capability directly affects partnering agility, although at the same time the research shows that partnering agility has not had a significant effect on government performance. So related to partnering agility, it is necessary to create a joint program holistically in order to increase partnering agility. The results of this study also provide ideas for further research to find out and analyze what factors can influence partnering agility to be achieved. Keywords: Government Performance, Partnering Agility, Transformation Capability, and Digital Transformation

Pengaruh ukuran atau skala perseroan, pergantian auditor dan sistem pengendalian intern terhadap audit delay pada perseroan yang tercatat di Bursa Efek Indonesia Sutono, Sutono; Sulistiyo, Heru; Ardi , Bagus Kusuma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (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 | DOI: 10.32670/fairvalue.v5i4.2656

During the COVID-19 PANDEMIC, culinary digital delivery-based services became the basis of Cloud Kitchen. In line with the growth of technology in all elements and the ease of using smartphones, several things have gone digital. This study aims to determine the effect of electronic word of mouth on purchase intention, which is influenced by brand attitude on travelokaeats' Instagram social media accounts. This research will employ quantitative causality and descriptive methodologies. Samples were taken using the convenience sampling technique so that a sample of 400 respondents could be obtained. Data collection was carried out by distributing questionnaires to people who had used or used Travelokaeats and also to Travelokaeats' Instagram followers. The analysis technique used is SEM, or structural equation modeling, and the analysis is carried out using software in the form of SmartPLS 4. Based on research discussions, it shows that Electronic Word of Mouth (E-WOM) has a positive influence on brand attitude on Travelokaets on Instagram, E-WOM has a positive influence on purchase intention on Travelokaets on Instagram, brand attitude has a positive influence on purchase intention on Travelokaets on Instagram, and E-WOM has a positive influence on purchase intention intervened by brand attitude on Travelokaets on Instagram. It is suggested that the Travelokaeats company improve the quality of its promotions on Instagram by providing discounts and promos to Travelokaeats users.

DIMENSION OF SMART GOVERNANCE IN SUPPORTING PUBLIC SERVICES IN MADIUN CITY, EAST JAVA PROVINCE Sulistiyo, Heru
Jurnal Politik Pemerintahan Dharma Praja Vol 17 No 2 (2024): Volume 17 Nomor 2: Jurnal Politik Pemerintahan Dharma Praja
Publisher : Fakultas Politik Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jppdp.v17i2.4812

Smart Governance as one of the dimensions of a smart city is part of bureaucratic governance or management by utilizing information technology in the planning, implementation, control, supervision of development, and accountability sectors to support quality public services. The Madiun City Government is reforming bureaucratic governance or management by implementing the concept of smart governance because of the gap in public services such as the existence of services that are not in accordance with the established service standards, services that are not yet integrated, lack of transparency, there are still paid services, and queue management has not all been measured. The focus of this study is the dimension of smart governance in supporting public services which includes three elements, namely service, bureaucracy, and policy. This study uses a qualitative descriptive method with secondary data sources that are easily accessible and to save research costs. The results of the study indicate that not all public service applications are integrated between one Regional Apparatus Organization (OPD) and another. In the context of smart governance, the development of e-gov applications must be directed towards integrated & inter-operability e-gov or those that communicate and are connected between one application and another and across Regional Apparatus Organizations (OPD) or what is called Smart e-Gov. In addition to the connectivity between Regional Apparatus Organizations (OPD) in service applications, so that public participation in the formulation of public policies increases, the public can also easily access the government policy information system (Regional Regulations and Regional Head Regulations). Regional heads as leaders have a very important role in improving public services because leaders are the ones who will make something happen and achieve goals.

ANALISIS KESADARAN WAJIB PAJAK DALAM MEMEDIASI PENGARUH PENGETAHUAN PAJAK, KUALITAS PELAYANAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL, RESTORAN DAN HIBURAN: STUDI KASUS DIKABUPATEN JEPARA Salim, Noor; Sulistiyo, Heru; Harjanto, Sri
PRIMA EKONOMIKA Vol. 9 No. 1 (2018): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

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Penelitian ini mengenai kepatuhan wajib pajak hotel, restoran dan hiburan diKabupaten Jepara. Tujuannya adalah menganalisis kesadaran wajib pajak dalammemediasi pengaruh pengetahuan pajak, kualitas pelayanan dan pemeriksaan pajakterhadap kepatuhan wajib pajakSample terpilih melalui purposive samplingsebanyak 91 responden meliputi 46 hotel, 34 restoran dan 11 hiburan di KabupatenJepara. Data diperoleh dengan membagikan kuesioner. Kuesioner yang kembalisebanyan 87 kuesioner. Analisis data menggunakan regresi linier berganda denganmenggunakan Progarm SEM-PLS 4.0.Hasil menunjukkan bahwa pengetahuan pajak, kualitas pelayanan, danpemeriksaan pajak berpengaruh positif signifikan terhadap kesadaran wajib pajak.Kesadaran wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajibpajak. Kesadaran wajib pajak memediasi hubungan pengaruh pengetahuan pajak,kualitas pelayanan, dan pemeriksaan pajak terhadap kepatuahan wajib pajak pengujian normalitas, penyimpangan asumsi klasik, uji fit data dan pengujianhipotesis serta koefisien determinasi

Between Theocracy and Pluralism: Identity Politics and Local Leadership in Indonesia Sulistiyo, Heru
MUHARRIK: Jurnal Dakwah dan Sosial Vol. 8 No. 1 (2025): Muharrik: Jurnal Dakwah dan Sosial
Publisher : Fakultas Dakwah Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/muharrik.v8i1.7129

The rise of religious-based identity politics in Indonesia has significantly influenced local governance, particularly among regional heads who integrate Islamic values into public administration. Conversely, the principle of pluralism—as a cornerstone of democracy—demands inclusivity and equal treatment for all societal groups. This study aims to examine and compare two leadership models of regional heads in Indonesia: one oriented toward Islamic theocracy and the other toward democratic pluralism, with a focus on their respective implications for the development of modern civil society. Employing a qualitative comparative case study approach, the research analyzes two regions with distinct leadership orientations. Data were collected through in-depth interviews, document analysis, and participant observation. The findings reveal that theocratic leadership emphasizes religious values and moral accountability, often enhancing religious identity but risking exclusion and limited civic space. In contrast, pluralist leadership promotes diversity and participatory governance, yet faces challenges in building a cohesive collective identity. The study concludes that effective local governance in a diverse society requires a balanced integration of moral-religious values and inclusive democratic principles to ensure fairness, legitimacy, and sustainability in civil society development.

PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: Studi Empiris Perusahaan Manufaktur di BEI Tahun 2012-2016 Fatiyah, Nur; Sulistiyo, Heru; Samâ€™an, Samâ€™an
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.

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