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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi PROSIDING Jurnal Penelitian Ekonomi dan Bisnis 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 Analisis Bisnis Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Dinamika Sosial Budaya EBSJ 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 Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) SOLUSI Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Indicators : Journal of Economic and Business JURNAL USM LAW REVIEW 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 Tematik Fin Synergy: Jurnal Manajemen Keuangan Jurnal Analisis Bisnis Ekonomi
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

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MODEL PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA Siti Zulaikah; Saifudin Saifudin
Jurnal Riset Ekonomi dan Bisnis Vol 9, No 3 (2016): Desember 2016
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v9i3.631

Abstract

 Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh tingkat perputaran kas, tingkat perputaran piutang, tingkat perputaran persediaan, tingkat perputaran modal kerja, dan stuktur modal terhadap profitabilitas pada perusahaan sektor indutri barang konsumsi di Bursa Efek Indonesia (BEI) Periode 2012-2014. Penelitian ini untuk menganalisis secara empiris apakah antara perputaran kas, perputaran piutang, perputaran persediaan, perputaran modal kerja, dan stuktur modal terhadap profitabilitas secara parsial dan simultan.      Sampel pada penelitian ini berjumlah 23 perusahaan sektor indutri barang konsumsi di Bursa Efek Indonesia (BEI) Periode 2012-2014. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel perusahaan dengan menggunakan metode purposive sampling. Metode yang digunakan adalah metode regresi linier berganda.      Hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwa tiga variabel yaitu perputaran kas, perputaran piutang, dan struktur modal berpengaruh terhadap Profitabilitas. Sedangkan dua variable yaitu perputaran persediaan dan perputaran modal kerja tidak berpengaruh terhadap profitabilitas. Dan pengujian secara simultan menunjukkan bahwa variabel perputaran kas, perputaran piutang, perputaran persediaan, perputaran modal kerja, dan stuktur modal terhadap profitabilitas.
Determinasi Kemampuan Auditor dalam Mendeteksi Kecurangan Saifudin Saifudin; Bella Aprilia
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.539 KB)

Abstract

The aim of this research is to explole the perception of auditors in local government agencies on the effects of Professional Skepticism, Independence, Competence and Experience against Auditor’s Ability to Detect Fraud.The research of this population is auditors working on Inspektorat Provinsi Jawa Tengah. This research is populatif, which mean it doesn’t any sampling. Respondents in this research are 35 data collection using questionnaires the influence of independent variables such as : Professional Skepticism, Independence, Competence and Experience against Auditor’s Ability to Detect Fraud examined using multiple linear regression analysis by using SPSS 20.0. The results of this research indicates that Professional Skepticism, Independence, Competence and Experience affect against Auditor’s Ability to Detect Fraud.
Implikasi Karakteristik Perusahaan dan Good Corporate Governance terhadap Pengungkapan Sustainability Report Mariya Safitri; Saifudin Saifudin
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 1 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.858 KB)

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh profitabilitas, likuiditas, leverage, aktivitas perusahaan, ukuran perusahaan, jumlah rapat komite audit, jumlah anggota dewan komisaris, dan governance committee terhadap pengungkapan sustainability report pada perusahaan LQ45 yang terdaftar di BEI periode 2014-2016. Jumlah perusahaan yang menjadi sampel dalam penelitian ini sebanyak 29 perusahaan. Penelitian ini bedasarkan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi logistic dengan menggunakan program SPSS 22.0. Hasil penelitian menunjukan bahwa jumlah rapat komite audit dan governance committee berpengaruh signifikan terhadap pengungkapan sustainability report. Sedangkan profitabilitas, likuiditas, leverage, aktivitas perusahaan, ukuran perusahaan, dan dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan sustainability report.
Pengungkapan Faktor Internal dan Eksternal Pada Debitur yang Mempengaruhi Tingkat Kelancaran Pemberian Kredit Usaha Rakyat Mikro Saifudin Saifudin; Sekar Arum Yunianti
Journal of Economics and Business Vol 1, No 2 (2019): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.521 KB) | DOI: 10.47729/indicators.v1i2.31

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor internal dan eksternal yang ada pada debitur terhadap kelancaran dalam pengembalian kredit usaha rakyat mikro. Penelitian ini merupakan penelitian dengan pendekatan analisa deskriptif kualtitatif dengan menggunakan triangulasi sumber data yaitu melalui metode dokumentasi dengan mencari informasi data KUR pada BRI Unit Semarang Barat, kemudian juga dilakukan metode wawancara pada pegawai BRI dan nasabah BRI untuk mendapatkan informasi yang lebih jelas dan akurat. Penelitian informan dengan didasarkan pada prinsip kesesuaian (appropriateness) dan kecukupan (adequacy) informasi. Dasar prinsip informan didalam penelitian ini ada 4 orang. Dari hasil penelitian menunjukan bahwa diperlukannya analisis data nasabah dahulu sebelum dilakukannya pencairan atau akad kredit, faktor internal dan eksternal debitur sebagian besar mampu berpengaruh pada tingkat kelancaran pengembalian kredit nya kepada Bank BRI. s to determine the influence of internal and external factors on debtors on the return of micro bussiness credit. This research is a research with descriptive analysis approach qualitatively by using data source triangles, namely through the documentation method by looking for information on KUR data at the BRI Unit Semarang Barat, then interviewing BRI employees and BRI customers to obtain clearer and more accurate information. The informant’s research was based on the principle of appropriateness and adequacy of information. There are 4 people who are based on informants in this research. From the results of the study , it is necessary to analyze customer data before the disbursement or credit agreement, the internal and external factors of the debtor are mostly capable of influencing the level of credit repayment to Bank BRI.
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.
Co-Authors Alisa Meriani Alvina Eka Damayanti Anita Damajanti Aprih Santoso Aprih Santoso Ardiani Ika Sulistyawati Bella Aprilia Bella Fazrine Darmawan Christy, Nisa Novia Avien Damayanti, Alvina Eka Derick Yunanda DERICK YUNANDA, DERICK Desi ldayustina Wiyarni Dian Triyani Dione Jeanette Violita Estik Rahayu Fariz Nur H Firda Pri Ardani Fitrianty Ningsih Indira Djanuarti Indira Januarti istiqomah istiqomah Laguador, Jake M. Lestari, Rohmini Indah Liani, Ayu Vepri Luthvitasari Dwi Oktaviani M. Hasan Ma'ruf Mariya Safitri Marlinda Marlinda Maulynda Arifah Rahmawati Mayangsari, Nur'aini Meitri Yana Wardani Mulyantomo, Edy Nanang Ari Utomo Natalia Debby Anggraini Putri Natasia Alinsari Nia Luthfiana Nindyowati, Santi Ayu nining sulissetiyowati Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Novita Anjarsari Nugroho, Kelvin Afrizal Nurul Khamim NURUL RAHMAWATI Pratiwi, Dewi Nita Purwantini, Sri Putri, Septiani Putrisetia, Difa Ayu Rahmanda Hasna Putri Rahmawati, Dia Ratna Novita Sari Rizki Nur Aprilia Rizkiana, Citra Rokhati, Ana Rosita Vega Savitri Sa'adah, Miftachus Safitri, Ulfa Nur Saifudin Saifudin Santi Ayu Nindyowati Sari, Ratna Novita Savitri, Rosita Vega Sekar Arum Yunianti Septiana Sari Septiani Putri Siswanti, Eka Ayu Siti Zulaikah Sri . Handayani Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Wardani, Meitri Yana Widowati, Sri Yuni Winardi, Nastiti Kusuma Yayan Pribadi Yayan Pribadi, Yayan Yulianti - Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Zaenal Arifin Zuliana Zuliana