Article Per Year (5 Year)
p-Index From 2021 - 2026
3.701
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi PROSIDING Journal of Accounting and Investment Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Dinamika Sosial Budaya Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal STIE Semarang (Edisi Elektronik) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) SOLUSI Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Indicators : Journal of Economic and Business Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Perspektif Akuntansi Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa Jurnal Bingkai Ekonomi (JBE) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Trends Economics and Accounting Research Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Dharma Sevanam : Jurnal Pengabdian Masyarakat Fin Synergy: Jurnal Manajemen Keuangan
Saifudin Saifudin
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Semarang (USM)
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
Penilaian Kinerja Keuangan Bank Bukopin Pendekatan Camel Saifudin Saifudin; Ardiani Ika Sulistyawati; Natalia Debby Anggraini Putri
Jurnal Dinamika Ekonomi & Bisnis Vol 18, No 1 (2021)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v18i1.1989

Abstract

PT Bank Bukopin acquisition by KB Kookmin Bank make it necessary for the writer to analyze the financial performance of PT Bank Bukopin based on CAMELs principles. This study aims to find out the health level of PT Bank Bukopin in terms of capital, asset quality, management, earning, and liquidity.This study uses a descriptive quantitative method of case study, using secondary data from Indonesia Stock Exchange and processed by testing credibility and data narrative.From the results of PT Bank Bukopin research in 2017-2019 shows that finalcial performance by CAMELs principles in 2017 was categorized as unhealthy, in 2018 was categorized as unhealthy, and in 2019 was categorized as unhealthy.
Dampak Profesionalisme, Independensi, dan Etika Profesi Terhadap Kinerja Auditor Pada KAP Di Semarang Saifudin Saifudin; Setia Dewi Ayuningtias
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.005

Abstract

The role of the accounting profession is very important in providing reliable financial information for interested parties, it requires the skills of professional accountants. This can be seen through the level of professionalism, independence, and the application of professional ethics. So, this study aims to examine the effect of professionalism, independence, and professional ethics on the performance of auditors at the Public Accounting Firm in Semarang City. This type of research is quantitative research. The population used is all auditors at the Public Accounting Firm in Semarang City who is registered at the Indonesian Institute of Certified Public Accountants. Sampling in this study using a purposive sampling method. The data sources used are primary and secondary data. The target respondents of this study were 60 respondents, but the respondent's data that could be processed were 53 respondents' answers. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that professionalism has an effect on auditor performance, independence has an effect on auditor performance, and professional ethics has an effect on auditor performance
PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG BARAT DAN KPP PRATAMA SEMARANG GAYAMSARI) Saifudin Saifudin
Jurnal Akuntansi Indonesia Vol. 16 No. 2 (2020): Agustus
Publisher : Universitas Gajayana Malang

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem administrasi perpajakan modern yang meliputi : struktur organisasi, proses bisnis dan teknologi informasi serta komunikasi, manajemen sumber daya manusia, good governance, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak Orang Pribadi di KPP Pratama Semarang Barat dan KPP Pratama Semarang Gayamsari.Metode pengumpulan data dalam penelitian ini adalah dengan menggunakan koesioner.Penentuan responden dalam penelitian ini dilakukan dengan metode accidental sampling dengan responden sebanyak 100 Wajib Pajak Orang Pribadi.Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa variabel struktur organisasi, proses bisnis dan teknologi informasi serta komunikasi, good governance dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak sedangkan variabel manajemen sumber daya manusia tidak berpengaruh terhadap kepatuhan wajib pajak. Kata kunci : Administrasi Perpajakan, Kesadaran, Kepatuhan, Wajib Pajak
Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI Saifudin Saifudin; Septiani Putri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.464 KB)

Abstract

This study aims to determine the effect of taxes, bonus mechanism, and tunneling incentive to transfer pricing decisions. Dependent Variables used in this research is transfer pricing and Independent Variables used in this study is the tax bonus mechanism, and tunneling incentive.The population in this study are all companies listed in Indonesia Stock Exchange except for those engaged in the field of finance. The sample selection using purposive sampling method with a final sample of 140 observation period of 2012-2015. The data used is taken from the secondary financial statements of the company. Data analysis techniques used in this study is the technique of logistic regression analysis. With the help of SPSS program application. The results showed that the variables and tunneling tax incentive does not affect tehadap transfer pricing decisions, whereas a variable bonus mechanism of influence on transfer pricing decisions. The coefficient of determination in this study amounted to 13.4%. Future studies are expected to add another independent variable such as an arm's length.
DETERMINASI PENINGKATAN SISTEM PENGENDALIAN INTERN: RELEVANSINYA DENGAN INFORMASI AKUNTANSI (Studi pada Koperasi di Kota Semarang) Yulianti Yulianti; Nirsetyo Wahdi; Saifudin Saifudin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 12, No 1: Juni 2017
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.12.1.55-80

Abstract

The strategic role of Cooperatives and Small and Medium Enterprises (SMEs) in the midst of a national economic life, a fact that can not be denied any longer. The strategic role is primarily related to the amount, distribution and potential. In addition to being the life expectancy for most people of Indonesia, KUKM also capable of absorbing high enough jobs. The problem that arises is the need for internal control in a company. SAK ETAP expected use of small, medium, able to prepare its financial statements to obtain funds for business development. To achieve these objectives, the required system, particularly in securing wealth, maintain accuracy and to what extent the reliability of accounting data in the cooperative.The research method is done by collecting data used questionnaire method. The questionnaire was given to the cooperative supervisors each, totaling 91 supervisors of cooperatives in all cooperatives in the city of Semarang. Data were analyzed using SPSS.Results of this research are: 1) There is a positive and significant influence between the independence of the internal control supervisors, so that if the independence of the supervisory increase the cooperative's internal control will also increasingly baik. 2) There is a positive and significant influence between the competence of the internal control, so that when supervisory competence increases, the internal control co-operatives will also be baik. 3) There is no influence of the scope of work on internal control. The level of complexity of the scope of the labor inspectors are not always followed by the low height of the internal control cooperatives. 4) There is a positive and significant influence between accounting information system of internal control, so that when the accounting information system of internal control, the better the cooperative will also be better
KAJIAN PENERAPAN PP NO. 46 TAHUN 2013 TENTANG PPh ATAS PENGHASILAN DARI USAHA WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU DI KOTA SEMARANG Saifudin .; Fariz Nur H
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

This study aims to determine the application of PP 46 Year 2013 concerning income tax on income from business taxpayers who have a certain gross turnover. The population in this study is the company's clients in tax consulting firm Core Development Management (IPM) Semarang. The sample in this study were taken by purposive sampling method. Data were analyzed using descriptive studies. The test results of this study with a sample of 12 companies is Tax Article 25 and PP 46 applied to the taxpayer of the various types of enterprise entity that has gross income below 4.8 M in the first year, which is listed as a client in tax consulting firm Core Development Management (IPM) Semarang No 9 Corporate Taxpayers who benefit from the tariff Tax Article 25 and 3 Corporate Taxpayers who benefit from the tariff Regulation No. 46 Year 2013.
Penyuluhan Pengelolaan Keuangan Bisnis Pada Usaha Mikro & Kecil di Desa Tegalarum Kec. Mrangen Kab. Demak: arus kas Aprih Santoso; Sri Yuni Widowati; Saifudin Saifudin
Journal of Community Service and Engagement Vol. 1 No. 02 (2021): October 2021
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v1i02.21

Abstract

Usaha mikro & kecil desa Tegalarum merupakan salah satu kelompok Usaha mikro & kecil Kecamatan Mranggen Kabupaten Demak. Mayoritas pengusaha Usaha mikro & kecil tersebut belum mempunyai skill dibidang finance khususnya cash flow statement (laporan arus kas). Oleh karena itu, dibutuhkan kegiatan berupa penyuluhan yang bertujuan memberikan pendidikan jon formal melalui pendekatan penyuluhan penyusunan laporan arus kas agar laporan tersebut dapat dipertanggungjawabkan dan akuntabel Dalam penyusunan laporan arus kas tersebut telah diatur dalam Pedoman Standar Arus kas kuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun standar laporan arus kas, agar laporan ini nantinya bisa dipertanggungjawabkan dan dapat dibaca oleh pihak-pihak yang berkepentingan terhadap laporan tersebut. Metode kegiatan dalam bentuk pendekatan participatory training dilakukan melalui beberapa langkah kegiatan.yaitu : penyuluhan, pelatihan dan monitoring serta evaluasi. Adapun hasil kegiatan penyuluhan yang telah dilaksanakan diketahui bahwa pengusaha Usaha mikro & kecil desa Tegalarum Kecamatan Mranggen Kabupaten Demak sudah mampu meningkatkan pengetahuan dan ketrampilan dalam membuat laporan keuangan khususnya laporan arus kas
Literasi Pemahaman Pengelolaan Keuangan Keluarga Pada Kelompok Wanita Tani Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal aprih santoso; Sri Yuni Widowati; Saifudin Saifudin
Journal of Community Service and Engagement Vol. 2 No. 6 (2022): June 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i6.48

Abstract

Kelompok Wanita Tani (KWT) Ceria Desa Pagersari Kecamatan Patean Kabupaten KendalUsaha merupakan salah satu Kelompok Wanita Tani (KWT) yang ada di Kabupaten Kendal. Anggota Kelompok Wanita Tani (KWT) Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal belum mempunyai skill dibidang keuangan khususnya pengelolaan keuangan keluarga. Oleh karena itu, dibutuhkan kegiatan Pengabdian kepada Masyarakat (PkM) berupa penyuluhan tentang literasi pengelolaan keuangan keluarga bagi anggota Kelompok Wanita Tani (KWT) Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal, dengan tujuan agar anggota Kelompok Wanita Tani (KWT) Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal mampu mengelola keuaangan keluarga dan menyusun laporan keuangannya. Metode kegiatan dalam bentuk pendekatan participatory training, yaitu : penyuluhan dan monitoring serta evaluasi. Adapun hasil kegiatan Pengabdian kepada Masyarakat (PkM) Fakultas Ekonomi Universitas Semarang (FE USM) berupa penyuluhan tentang literasai pengelolaan keuangan keluarga bagi anggota Kelompok Wanita Tani (KWT) Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal adalah kegiatan PKM telah terlaksana dan diketahui bahwa ternyata anggota Kelompok Wanita Tani (KWT) Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal sudah mampu meningkatkan pengetahuan dan ketrampilannya dalam mengelola keuangan keluarga.
Determinasi Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 - 2014 Saifudin Saifudin; Derick Yunanda
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.121

Abstract

This study was conducted to examine the relationship between variables contained on factors affecting Manufacturing Company Taxation in Period 2011-2014. The sampling technique used is pusposive sampling and the number of samples used were 140 corporate data. The variables used in this study, namely tax evasion as the dependent variable and the return on assets, leverage, company size, Tax Loss Compensation and Ownership Institution. The analysis technique used is multiple regression and hypothesis testing using t statistics to test the partial regression coefficient and F-statistic to test the effect together with a confidence level of 5%. The results showed that the variables Profitability and Compensation Tax Loss has significant influence with tax evasion. While other variables do not have a significant relationship with tax evasion. Of Adjusted R2 value of 0.139 indicates that the independent variables that exist in the model can explain the variation (fluctuation) of tax evasion amounting to 13.9%, while 86.1% of the variation of tax avoidance is explained by other variables outside the model.
Determinasi Intellectual Capital Disclosure Pada Perusahaan Keuangan Yang Listing Di Bursa Efek Indonesia Saifudin Saifudin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i1.22

Abstract

Business competition in globalization era recently is very tight, so it is required intellectual capital disclosure because it can give enough information to create value of company. The purpose of this research is to examine the relationship between intellectual capital disclosure as dependent variable and company size, leverage, profitability, company age, independent commissioner, and ownership consentration as independent variables. The research was conducted using secondary data from company financial report and annual report are listed in the IDX in 2014. The research samples were 76 companies consists of banking, financial institutions, securities, and insurance companies which have been selected using purposive sampling method. The analysis method used was multiple linear regression. The result show that leverage and profitability have influence on intellectual capital disclosure. Meanwhile, company age, independent commissioner, and ownership concentration have no influence on intellectual capital disclosure.
Co-Authors Alisa Meriani Alvina Eka Damayanti Anita Damajanti Aprih Santoso Aprih Santoso Ardiani Ika Sulistyawati Bella Aprilia Bella Fazrine Darmawan Derick Yunanda DERICK YUNANDA, DERICK Dione Jeanette Violita Estik Rahayu Fariz Nur H Firda Pri Ardani Fitrianty Ningsih Indira Januarti Luthvitasari Dwi Oktaviani M. Hasan Ma'ruf Mariya Safitri Marlinda Marlinda Maulynda Arifah Rahmawati Meitri Yana Wardani Nanang Ari Utomo Natalia Debby Anggraini Putri Natasia Alinsari Nia Luthfiana Nindyowati, Santi Ayu nining sulissetiyowati Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Nisa Novia Avien Christy Nurul Khamim Purwantini, Sri Rahmanda Hasna Putri Rizki Nur Aprilia Rosita Vega Savitri Saifudin Saifudin Santi Ayu Nindyowati Sari, Ratna Novita Savitri, Rosita Vega Sekar Arum Yunianti Septiana Sari Septiani Putri Siti Zulaikah Sri . Handayani Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Wardani, Meitri Yana Yayan Pribadi Yayan Pribadi, Yayan Yuanita Adyarini Yulianti - Yulianti Yulianti Yulianti Yulianti Zuliana Zuliana