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All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Proceeding SENDI_U Jurnal Aplikasi Bisnis Jurnal ULTIMA Accounting Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Indonesian Journal of Accounting and Governance Jurnal Akuntansi dan Keuangan Berdikari : Jurnal Ekonomi dan Statistik Indonesia Goodwood Akuntansi dan Auditing Reviu
Suwaldiman Suwaldiman
Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA PRODI AKUNTANSI FE UII UNTUK MENGAMBIL PROGRAM SERTIFIKASI ACCA Novitasari, Diyah; ., Suwaldiman
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.697 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi mahasiswa Prodi Akuntansi FE UII untuk mengambil program sertifikasi ACCA. Faktor yang mempengaruhi keinginan untuk mengambil program sertifikasi ACCA diukur dengan variabel nilai mata kuliah akuntansi keuangan dan akuntansi manajemen, nilai mata kuliah pengauditan, pemilihan profesi dan penghasilan orang tua. Teknik pengambilan sampel adalah dengan menggunakan purposive sampling dengan kriteria yaitu merupakan mahasiswa Prodi Akuntansi FE UII yang terdaftar aktif pada semester ganjil angkatan 2016/2017 dan telah menempuh semester 5. Metode analisis data yang digunakan adalah dengan melakukan uji hipotesis dan uji regresi. Hasil penelitian menunjukkan bahwa variabel nilai mata kuliah akuntansi keuangan dan akuntansi manajemen serta nilai mata kuliah penguditan tidak memiliki pengaruh yang signfikan terhadap keinginan mahasiswa untuk mengambil program sertifikasi ACCA. Variabel lainnya yaitu pemilihan profesi dan penghasilan orang tua memiliki pengaruh yang signifikan positif terhadap keinginan untuk mengambil program sertifikasi ACCA. Kata kunci: Sertifikasi ACCA, Nilai Mata Kuliah, Pemilihan Profesi, Penghasilan Orang Tua, Prodi Akuntansi FE UII
KESADARAN DOSEN AKUNTANSI FE UII TERHADAP SERTIFIKASI PROFESI: SEBUAH ANALISIS DESKRIPTIF Khotijah, Siti Afidatul; ., Suwaldiman
Proceeding SENDI_U 2016: SENDI_U
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.161 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa jauh tingkat kesadaran Dosen Akuntansi FE UII terhadapsertifikasi profesi. Penelitian ini menggunakan metode kualitatif deskriptif dengan model pengumpulan datawawancara dan observasi. Informan dalam penelitian ini adalah sebagian Dosen Akuntansi FE UII baik yangsudah memiliki sertifikasi profesi maupun yang belum. Keabsahan data diuji dengan metode triangulasi. Datadianalisis dengan menggunakan analisis open coding, axial coding dan selective coding. Penelitian ini menemukanbahwa Dosen Akuntansi FE UII sudah mengetahui mengenai sertifikasi profesi, namun dengan tujuan berbedatergantung siapa yang memaknai. Faktor yang mempengaruhi Dosen Akuntansi FE UII mengambil sertifikasidiantaranya untuk menambah kemampuan, keinginan untuk berpraktik, keinginan untuk mendapat kepercayaanlebih, dll. Sedangkan faktor penghambatnya adalah waktu. Dosen Akuntansi FE UII secara keseluruhan sudahmemiliki kesadaran akan sertifikasi profesi, namun masih terkendala dengan beberapa hal yang lebih penting darisertifikasi profesi, sehingga kebanyakan dosen merencanakan sertifikasi profesi dalam jangka panjang.Kata Kunci: sertifikasi profesi, kesadaran, dosen, prodi akuntansi FE UII, analisis deskriptif
FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA PRODI AKUNTANSI FE UII UNTUK MENGAMBIL PROGRAM SERTIFIKASI ACCA Novitasari, Diyah; ., Suwaldiman
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.697 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi mahasiswa Prodi Akuntansi FE UII untuk mengambil program sertifikasi ACCA. Faktor yang mempengaruhi keinginan untuk mengambil program sertifikasi ACCA diukur dengan variabel nilai mata kuliah akuntansi keuangan dan akuntansi manajemen, nilai mata kuliah pengauditan, pemilihan profesi dan penghasilan orang tua. Teknik pengambilan sampel adalah dengan menggunakan purposive sampling dengan kriteria yaitu merupakan mahasiswa Prodi Akuntansi FE UII yang terdaftar aktif pada semester ganjil angkatan 2016/2017 dan telah menempuh semester 5. Metode analisis data yang digunakan adalah dengan melakukan uji hipotesis dan uji regresi. Hasil penelitian menunjukkan bahwa variabel nilai mata kuliah akuntansi keuangan dan akuntansi manajemen serta nilai mata kuliah penguditan tidak memiliki pengaruh yang signfikan terhadap keinginan mahasiswa untuk mengambil program sertifikasi ACCA. Variabel lainnya yaitu pemilihan profesi dan penghasilan orang tua memiliki pengaruh yang signifikan positif terhadap keinginan untuk mengambil program sertifikasi ACCA. Kata kunci: Sertifikasi ACCA, Nilai Mata Kuliah, Pemilihan Profesi, Penghasilan Orang Tua, Prodi Akuntansi FE UII
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Suwaldiman, Suwaldiman; Maulidyati, Anisa
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.283 KB)

Abstract

Penelitian ini menguji apakah profitabilitas, leverage dan kebijakan dividen berpengaruh terhadapharga saham. Penelitian ini menggunakan sampel perusahaan industri barang dan konsumsi berupa makanandan minuman yang terdaftar di BEI periode 2013 – 2017. Profitabilitas diukur dengan return on asset yaiturasio antara laba bersih dengan total aset. Leverage diukur dengan debt to equity ratio. Kebijakan dividendiukur dengan dividend payout ratio yaitu rasio anatra dividend per lembar saham dengan laba per lembarsaham. Harga saham diukur dengan harga saham 5 hari setelah tanggal laporan audit. Dalam penelitian ini,analisis regresi linear berganda digunakan untuk menguji apakah variabel return on asset, debt to equity ratio,dan dividend payout ratio berpengaruh terhadap harga saham. Hasil penelitian ini menunjukkan bahwaprofitabilitas dan dividend payout ratio berpengaruh positif signifikan terhadap harga saham. Informasiprofitabilitas yang diukur dengan return on asset dan dividend payout ratio merupakan variabel yang dianggappenting oleh investor. Jika kedua variabel tersebut mengalami kenaikan maka investor akan merespon positifsehingga mendorong kenaikan harga saham. Di sisi lain leverage berpengaruh negatif siginifikan terhadapharga saham. Semakin tinggi tingkat leverage perusahaan akan meningkatkan risiko investasi, sehinggainvestor cenderung akan merespon negatif setiap informasi kenaikan leeverage sehingga mendorong turunnyahaga saham.
KESADARAN DOSEN AKUNTANSI FE UII TERHADAP SERTIFIKASI PROFESI: SEBUAH ANALISIS DESKRIPTIF Khotijah, Siti Afidatul; ., Suwaldiman
Proceeding SENDI_U 2016: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa jauh tingkat kesadaran Dosen Akuntansi FE UII terhadapsertifikasi profesi. Penelitian ini menggunakan metode kualitatif deskriptif dengan model pengumpulan datawawancara dan observasi. Informan dalam penelitian ini adalah sebagian Dosen Akuntansi FE UII baik yangsudah memiliki sertifikasi profesi maupun yang belum. Keabsahan data diuji dengan metode triangulasi. Datadianalisis dengan menggunakan analisis open coding, axial coding dan selective coding. Penelitian ini menemukanbahwa Dosen Akuntansi FE UII sudah mengetahui mengenai sertifikasi profesi, namun dengan tujuan berbedatergantung siapa yang memaknai. Faktor yang mempengaruhi Dosen Akuntansi FE UII mengambil sertifikasidiantaranya untuk menambah kemampuan, keinginan untuk berpraktik, keinginan untuk mendapat kepercayaanlebih, dll. Sedangkan faktor penghambatnya adalah waktu. Dosen Akuntansi FE UII secara keseluruhan sudahmemiliki kesadaran akan sertifikasi profesi, namun masih terkendala dengan beberapa hal yang lebih penting darisertifikasi profesi, sehingga kebanyakan dosen merencanakan sertifikasi profesi dalam jangka panjang.Kata Kunci: sertifikasi profesi, kesadaran, dosen, prodi akuntansi FE UII, analisis deskriptif
ASSET INSTRUMEN KEUANGAN DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN: DIVIDEND PAYOUT RATIO SEBAGAI PEMODERASI SUWALDIMAN SUWALDIMAN; JAMHARI RAMADHAN
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.518 KB) | DOI: 10.34208/jba.v21i1.423

Abstract

This research examines the impact of financial instrument assets and free cash flow on the firm value. This research also tests the dividend payout ratio as the moderating variables. Data sample were taken out of the manufacturing companies listed in BEI for period of 2014 – 2016. Firm value is defined and measured as the share market price five days as the audit report released. Financial instrument assets is defined and measured by the ratio of the total financial assets to the total assets. Meanwhile free cash flow is measured by comparing the operating cash flows less by capital expenditure to the operating cash flow. Finally, dividend payout is measured by the ratio of dividend per share to the earnings per share. Regression analysis is employed to test relationship among those variables. This research reveals that the financial instrument assets have a positive and significant impact on the firm value. However, this research does not prove that the free cash flow has a positive and significant impact on the firm value. Moreover, the dividend payout ratio strengthens the impact of financial instrument assets on the firm value, but not the free cash flow. It can be concluded that market will respond positively to the information of increasing in the financial instrument assets. And the increasing in the dividend payout ratio will strengthen to the relationship. In contrast, free cash flow is not significantly responded by the market and either the dividend payout ratio.
Pengaruh Insider Ownership dan Risiko Pasar terhadap Kebijakan Dividen Suwaldiman Suwaldiman; Ahmad Aziz
Sinergi: Kajian Bisnis dan Manajemen Vol. 8 No. 1 (2006)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v8i1.426

Abstract

This research tests the effect of insider ownership, market risk, market to book value, size, earning variability, profitability, and growth to the dividend policy represented by dividend pay-out ratio. Main independent variables and control independent variables are employed in this research. The main independent variables consist of insider ownership and market risk. Meanwhile, the control variables consist of market to book value, size, earning variability, profitability, and growth. The analysis of this research proves that the dividend policy does not depend on the amount of the share ownership by insider parties such as managers. Additionally, the dividend policy also does not depend on the market risk. Those mean that the bigger amount of share ownership by insiders and the higher market risk do not cause to the lower dividend payment represented by dividend pay-out ratio.Key words: insider ownership, market risk, market to book value, size, earning variability, profitability, dividend policy, dividend pay-out ratio.
Goal Congruence: A Humanity Approach in Exercising Power and Influence to Transform Individual Interest into Coordinated Activities Suwaldiman Suwaldiman
Sinergi: Kajian Bisnis dan Manajemen Vol. 7 No. 1 (2004)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v7i1.908

Abstract

This paper discusses the main tasks of managers in exercising their power and in-fluence to transform the individual interest into coordinated activities that accomplish valu-able ends. It is argued that the humanity approach is very effective in exercising power and in-fluence. The nature of goal congruence, humanity approach in exercising power and influ-ence, reward versus punishment, management control by participation, and trust and self-control are examined. The success of goal congruence depends on whether managers perform and exercise their power and influence by totalitarian approach or humanity approach. Hu-manity approach suggests that in exercising power and influence, managers should develop humanitarian administrative customs. A humanity approach encourages managers to exercise their power and influence to create a workplace climate of open relationships, trust and hon-esty. If this method can be well applied the result will benefit all around, the organization, the managers, and the employees. Humanity approach suggests that management control should be reward oriented instead of punishment oriented because reward is more effective than pun-ishment to achieve goal congruence. Plans and budgets seem to be more effective tools to con-trol goal congruence if subordinate managers or staffs participate actively with their superior in the process of arriving plans and budgets. Finally, humanitarian control system suggests that trust should be delivered to subordinate managers and staffs in which they can perform self-control through delegated control systems and power distribution. Human beings tend to perform better jobs when they are controlled by themselves rather than by superior managers or other surveillance. Therefore, the humanity approach is very effective in exercising power and influence instead of totalitarian approach.
Critique to The Logic and The Normative Senses of Positive Accounting Theory Suwaldiman Suwaldiman
Sinergi: Kajian Bisnis dan Manajemen Vol. 6 No. 1 (2003)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v6i1.918

Abstract

This essay argues that Positive Accounting Theory (PAT) is not better than other forms of theorizing though the supporters of PAT claim that PAT avoids normative statements. PAT as claimed by Watts and Zimmerman is free of value, just explains and predicts accounting practice. They also claim that PAT answers what is and why, not what should be nor how to do. In contrast normative accounting theory tries to answer what should be done by accounting practices to contribute the social change (i.e. social welfare distribution). As a matter of fact what is claimed by PAT supporters is not true because accounting, as an applied discipline is impossible to be free of value. Accounting discipline must have such purpose orientation. Accounting theory will be meaningless if it just explains and predicts accounting practice without providing prescriptions. Therefore it is clear that PAT is not better than other forms because it still leaves too many questions unanswered and makes accounting to be meaningless.
ACCOUNTING STUDENTS’ ACADEMIC MISCONDUCT AS THE CORRUPTIVE BEHAVIOR: WHAT ACADEMIC FACTORS INFLUENCING? Suwaldiman Suwaldiman; Irlya Noerofi Tyas
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 1 (2019): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i1.33

Abstract

This research was conducted because the consideration of the widespread of students’ corruptive behavior in term of academic misconducts. This research examines the impact of students’ academic performance on their corruptive behavior perception. The data samples are the accounting students of Economics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academic misconducts that are usually done by students. It is measured by their tolerance perception of the academic misconducts. The academic performance is defined and measured as the students’ achievements on the subjects undertaken. These are represented by grade point average (GPA), grade of financial accounting and auditing subjects. A regression analysis is employed to test whether those academic performance have significant impact to the corruptive behavior perception. Based on the analysis, it is found that the GPA and the grade of financial accounting subjects have a positive and significant impact on the corruptive behavior perception. It is suggested that the better performance achieved by students on GPA and these subjects, the better their perception of corruptive behavior. However, this research does not prove that the grades of auditing subjects have a significant impact on the corruptive behavior perceive.
Co-Authors Afuan Fajrian Putra Ahmad Aziz Arsyita Niam Fajrina Irlya Noerofi Tyas JAMHARI RAMADHAN Khotijah, Siti Afidatul Maulidyati, Anisa Novitasari, Diyah Novitasari, Diyah Rheina, Adella Rudy Febrian Siti Afidatul Khotijah, Siti Afidatul Syah Putra, Galih Wisnu