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All Journal EkoBis ( Ekonomi & Bisnis ) At-Taqaddum Jurnal Dinamika Sosial Budaya E-Jurnal Akuntansi TSM JURNAL AKUNTANSI DAN BISNIS
Alfianto, Nasron
Universitas Semarang
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PERAN SIZE DALAM MEMODERASI PENGARUH PROFITABILITAS, INVESMENT OPPOURTUNITY COST DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN Moeljono Moeljono; Nasron Alfianto
Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2020): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.21.1.26-50

Abstract

This study aims to determine the effect of profitability, investment opportunity set (IOS), and leverage to dividend policy with moderated size. This study was conducted because there are several previous studies that show that the results of his research there are inconsistencies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The method of determining the sample is done by purposive sampling method, and based on predetermined criteria, the sample amount is 190 sample of manufacturing company during 2009-2018 period.The analysis technique used is multiple linear regression analysis. To knowthe variable size as a moderate variable or not tested interaction ModeratedReggresion Analysis (MRA).The results show that profitability and leverage are not able to influence thecompany's dividend policy. The dividend policy is influenced by the investment opportunity set (IOS). Size is not able to moderate the effect ofprofitability, investment opportunity set (IOS) and leverage to dividend policy.
The Influence of the Dimensions of Higher Education Service Quality on Student Satisfaction Nasron Alfianto; Edy Suryawardana
At-Taqaddum Vol 13, No 2 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i2.8280

Abstract

The quality of service at the institution is one of the essential factors for service users. Higher education services are one of the institutions that need to be studied, the extent to which the quality of services is provided. This study examines the effect of higher education service quality on student satisfaction. This study uses a quantitative approach. The sampling technique used the slovin method. The primary data in this study were obtained from the perceptions of students who filled out and returned the questionnaire, analyzed using the multiple regression analysis techniques. The analysis and discussion results show that the dimensions of service quality (reliability, responsiveness, assurance of empathy, and physical evidence) have a positive effect on student satisfaction. It is recommended that service quality, such as reliability, responsiveness, empathy, and physical evidence, be further improved, considering that the effect is small except for guarantees.
PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK Abdul Manan; Windasari Rahmawati; Nasron Alfianto
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.229 KB) | DOI: 10.26623/jdsb.v19i2.975

Abstract

Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.
UPAYA MANAJEMEN DALAM MENINGKATKAN LABA (STUDI KASUS PADA PERUSDA PERCETAKAN KOTA SEMARANG ) Hendra Wijaya; Nasron Alfianto; Fajar Akriana
Jurnal Dinamika Sosial Budaya Vol 20, No 1 (2018): Juni
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.75 KB) | DOI: 10.26623/jdsb.v20i1.1232

Abstract

Pada era persaingan ekonomi yang semakin tajam, menjadi tuntutan utama bagi setiap pelaku ekonomi  termasuk Badan Usaha Milik Daerah (BUMD) atau Perusahaan Daerah (PD) sebagai pelaku ekonomi di Daerah untuk meningkatkan kinerjanya, agar mampu bersaing  dengan perusahaan lain yang sudah terlebih dahulu kuat dalam berbagai aspek; aspek permodalan,  kemampuan pemasaran, kualitas Sumber Daya Manusia (SDM) , dan faktor-faktor lainnya. Dengan sumber daya yang sangat terbatas dan minim Perusahaan Daerah  Percetakan Kota Semarang mulai mengembangkan usahanya dimana tahun 2009 dan 2010 mengalami kerugian yang cukup besar. Manajemen telah berusaha dengan mengoptimalkan sumber sumber daya yang ada, yaitu Sumber daya manusia , Sarana prasarana produksi , Pemasaran , dan Modal Kerja dari pemerintah kota Semarang  maupun hutang bank.Upaya manajemen tersebut dapat berhasil  menciptakan efisien produksi dan memperluas pangsa pasar sehingga omzet penjualan meningkat.  Perusahaan mulai  tahun 2011 sampai dengan 2017 mengalami perkembangan yang cukup signifikan yaitu dengan memperoleh laba yang semakin baik dan telah memberikan kontribusi Pendapatan Asli Daerah (PAD) kepada Pemerintah Kota Semarang.
Faktor-faktor yang mempengaruhi terjadinya Fraud Di Sektor Pemerintaha Pada Dinas Kota Semarang Wawan Setiawan; Nasron Alfianto; Willyanto Kartiko Kusumo
Jurnal Dinamika Sosial Budaya Vol 21, No 1 (2019): Juni
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.214 KB) | DOI: 10.26623/jdsb.v21i1.1505

Abstract

Penelitian ini bertujuan untuk menggali persepsi para pegawai pemerintah di instansi pemerintahan mengenai kecenderungan terjadinya fraud di sektor pemerintahan dan faktor-faktor yang mempengaruhinya. Berdasarkan latar belakang tersebut, maka dapat dirumuskan permasalahannya yaitu: Bagaimana pengaruh gaya kepemimpinan, sistem pengendalian intern, komitmen organisasi, kesesuaian kompensasi, pengaruh budaya etis organisasi dan penegakan hukum  terhadap fraud di sektor pemerintahan, Penelitian ini menggunakan sampel sejumlah 110 pegawai instansi pemerintahan di Kota Semarang. Teknik pengambilan sampel menggunakan convenience sampling. Pengumpulan data dengan menggunakan kuesioner. Hasil penelitian menunjukkan pengaruh negatif antara gaya kepemimpinan dengan fraud di sektor pemerintahan, terdapat pengaruh negatif antara keefektifan pengendalian  internal  dengan  fraud  di  sektor  pemerintahan,  tidak  terdapat pengaruh antara komitmen organisasi dengan fraud di sektor pemerintahan, terdapat pengaruh negatif antara kesesuaian kompensasi dengan fraud di sektor pemerintahan,  terdapat  pengaruh  negatif  antara  budaya  etis  organisasi  dengan fraud di sektor pemerintahan, tidak terdapat pengaruh antara penegakan hukum dengan fraud di sektor pemerintahan. Saran dalam penelitian ini, kepada instansi pemerintah di Kota Semarang yaitu diharapkan dapat memberikan penghargaan yang sesuai bagi pegawai yang berprestasi. Diharapkan bagi semua pegawai instansi pemerintahan untuk menjalankan nilai-nilai dan aturan etis yang berlaku.
MANAJEMEN LABA PADA PERUSAHAAN KELUARGA BIDANG MANUFAKTUR Titi Purbo Sari; Nasron Alfianto; Nurul Juwariyah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.819

Abstract

Most companies in Indonesia are managed by family business groups. Family businesses provide opportunities for owners who own majority shares to control the company and influence management in the decision-making process, including gaining personal benefits through earnings management practices. The purpose of this study was to prove the effect of family control on earnings management actions in the manufacturing industry. Sample selection was based on the purposive sampling method. The sample used in this study was family companies in the manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2019 period totaling 477 companies, but the samples that met the criteria were 298 companies. The data were processed and analyzed using multiple regression methods. The results of this study include, the independent variables, namely family ownership and family members, do not affect earnings management actions, while the control variable, namely leverage, has a negative and significant effect on earnings management, and company size does not affect earnings management
KONTRIBUSI RED FLAGS DALAM PRAKTIK MANAJEMEN LABA DAN DAMPAKNYA PADA KEANDALAN LABA Titi Purbo Sari; Purbawati; Hendra Wijaya; Nasron Alfianto
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3325

Abstract

The rapid growth of an increasingly competitive business climate requires companies to obtain quality financial information as a tool for generating high profits. One of the steps taken is profit management practices that aim to make profits look better and meet expectations. Both accrual and real profit management can reduce the ability of profits to predict future performance and reflect the real economic condition of the company. The integrity of financial statements is compromised when earnings management leads to accounting fraud and does not comply with generally accepted accounting standards, triggering red flags. The purpose of this study is to develop and find empirical evidence of the contribution of red flags in earnings management practices to earnings quality. The research sample consisted of 252 property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2024. The research data was analyzed using panel data regression methods. The research results provide a different perspective, namely that accrual earnings management can actually increase earnings reliability, while real earnings management can actually reduce earnings quality. Red flags do not contribute to the relationship between both accrual and real earnings management and earnings quality.
Co-Authors Abdul Manan Akriana, Fajar Edy Suryawardana Hendra Wijaya Moeljono Moeljono Nurul Juwariyah Purbawati Titi Purbo Sari Wawan Setiawan Willyanto Kartiko Kusumo Windasari Rahmawati