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ANALISIS KUALIFIKASI YANG DIBUTUHKAN LULUSAN AKUNTANSI UNTUK MEMASUKI INDUSTRI PERBANKAN DI INDONESIA Prastomo, Nikku Dwiky; Prabowo, Tri Jatmiko Wahyu; Muid, Dul
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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This study aims to analyze skills that are required by accounting graduates to work in the banking industry in Indonesia. Furthermore, it is to determine the extent of Kualifikasi Nasional Indonesia (KKNI) accounting majors were able to answer the needs of the banking industry as an employer. Banking as a service sector industry is positioned as a market by the University has specific needs in the process of absorption of the freshgraduates. Qualifications can be determined by the needs of the dimensions of generic skills that are demanded by employers, as well as the expectations of the banking industry to accounting graduates can be known through the perception of the banking industry as a market.Â This study used qualitative methods in the form of questionnaires and interviews with managers and teaching staffs under the auspices of the personnel department which is owned by the state-owned banking industry (BUMN). The method of determining the target used was purposive sampling with certain positions as the criteria. The number of target obtained for the questionnaire and the interview are 50 respondents and 11 interviewees. There are additional resources added from Accounting Diponegoro University graduate who worked in the banking industry. The research questions is answered by comparing answers to the questionnaire with the results of the interview.Â The results showed that in to work in banking industry the graduates should not only have the hardskill: master the basic accounting, banking industry is also very demanding graduates to have soft skills include: teamwork, positive work attitude / motivation in working, analytical abilities and problem solving, a strong work ethic, communication skills, flexibility and adaptability in work. It draws on previous research which industries require these dimensions. Another thing that is expressed by many speakers is the softskill of accounting graduates still can not reach the expectations of the banking industry in terms of communication skills in the work. An interesting finding obtained from the interview is about the financial engineering. Other obtained results were also in terms of improving the accounting curriculum at universities which is according to iinterviewees' perceptions the university is less soft skill training for students, as well as the accounting curriculum that is still not following the trend of emerging industries.Â Keywords: generic skill, accounting graduates, Kerangka Kualifikasi Nasional Indonesia (KKNI), accounting education

THE INFLUENCE OF FINANCIAL CONSTRAINTS AND STOCK PRICE CRASH RISK THROUGH FIRM’S PROFITABILITY ON THE INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR LISTED IN IDX BEFORE AND DURING COVID-19 PANDEMIC Mashuri, Ardelia Callista; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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In 2020, the world economic condition, especially Indonesia was experiencing a decline due to the Covid-19 pandemic. Financially, this condition weakens the ability of several companies to obtain profits. This capability is defined as profitability. The main purpose of this study is to determine the relationship between the firm's profitability through financial constraints and stock price crash risk on the infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The control variables used in this study are the Debt Ratio and Total Asset Turnover. The sample selected using purposive sampling method with multiple linear regression analysis technique through the SPSS program. The sample used in this study were 34 companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange from 2019 to 2020. The independent variable, financial constraints is measured by firm size and stock price crash risk is measured by the negative coefficient of skewness (NCSKEW). Meanwhile, the dependent variable, firm’s profitability is measured by Return On Assets (ROA) ratio. The results of this study indicate that financial constraints significantly influence the firm's profitability. On the other hand, this study finds that stock price crash risk has no significant influence on firm’s profitability which may be due to the company's negative coefficient of skewness (NCSKEW) value on the infrastructure, utilities, and transportation sector before and during the Covid-19 pandemic is still reasonable.

PENGARUH REPUTASI KAP DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Herdiyana, Mita Budi; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to examine the effect between Public Accounting Firm reputation and audit fees to audit quality by using a proxy of discretionary accruals of the company. The dependent variable in this study is audit quality. Meanwhile, the independent variables in this study were KAP reputation and audit fees.In this study using secondary data sources. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The samples in this study consisted of 49 manufacturing companies obtained by purposive sampling method. This research hypothesis testing method uses multiple regression analysis. The results of this study indicated that Public Accounting Firm’s reputation does not a significant effect on audit quality. Meanwhile, the audit fee has a significant positive effect on audit quality.

PENGARUH ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021) Gabriela, Natasha; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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In this research, the authors examined the direct influence of ESG performance on company financial performance as well as through earnings management as a mediating variable. The author perform this research based on the consideration to examine factors outside financial information that could influence the company's financial performance. The data used in this research is secondary data involving 75 companies listed on the Indonesia Stock Exchange in 2021. The method used to collect data in this research is through documentation and literature studies. Regression analysis was performed with IBM SPSS 26 software to examine the direct and indirect effect of ESG on financial performance. The results of this study indicate that ESG has a positive and significant effect on the company's financial performance. Meanwhile, earnings management is unable to mediate the relationship between ESG and financial performance. These findings indicate that companies with high ESG scores tend to have high financial performance as well.

PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Kreativa, Angela Twinda; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of family ownership on tax avoidance with voluntary disclosure as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. Tax avoidance is the dependent variable, measured using the Effective Tax Rate (ETR), while family ownership serves as the independent variable, and voluntary disclosure serves as the moderating variable. Control variables encompass company size, profitability measured by Return on Assets (ROA), leverage, and year dummies.The research population consists of companies in the consumer non-cyclicals sector that were listed on the IDX during the period 2019-2021. Employing purposive sampling, 87 research samples were selected for analysis. Panel data regression, specifically utilizing the Random Effects Model (REM), was employed to assess the relationships among these variables.The research results indicate a positive influence of family ownership on tax avoidance. It was also found that the voluntary disclosure variable is able to weaken the positive influence of family ownership on tax avoidance.

Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies Setyowati, Ani; Prabowo, Tri Jatmiko Wahyu
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.10668

Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.

The Accountability of Pondok Pesantren’s Financial Management: The Central Role of Kiai Leadership Rohman, Abdul; Prabowo, Tri Jatmiko Wahyu; Nurkhin, Ahmad
Dinamika Pendidikan Vol. 20 No. 1 (2025): Dinamika Pendidikan
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v20i1.21895

This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.

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