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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 166 Documents
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PENGUNGKAPAN LINGKUNGAN DAN ETIKA AL QUR’AN PADA PERUSAHAAN TAMBANG DI INDONESIA Dessy Noor Farida
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5178

Abstract

Industri pertambangan sering dinilai menyebabkan kerusakan lingkungan yang besar dibandingkan denganperusahaan lainnya. Namun disaat bersamaan, industry pertambangan juga terus mendorong praktikpertambangan yang ramah lingkungan (green mining). Industry tambang juga memberikan kontribusi yangbesar bagi masyarakat dan negara. Permasalahan lingkungan tidak lagi menjadi permasalahan yang terpisahdari agama, karena agama ddiyakini menjadi salah satu unsur kuat untuk mempengaruhi perilaku individu,kelompok dan masyarakat secara keseluruhan. Penelitian ini bertujuan untuk mengetahui seberapa besarpengungkapan yang dilakukan oleh perusahaan pertambangan yang listing di JII selama 3 tahun berturutturutselamatahun2015-2017.Metodepenelitianyangdigunakanadalahcontentanalysisdariannualreportyangdi laporkan perusahaan. Penelitian ini menemukan fakta bahwa perusahaan pertambangan sudahmengungkapkan hampir semua unsur yang harus diungkapkan menurut pengungkapan pertanggungjawabanlingkungan berdasarkan Al-Qur’an. Hal ni ditunjukkan dengan hampir semua komponen di ungkapkan lebihdari 50% dari total pengungkapan.
DETERMINAN PENGAMBILAN KEPUTUSAN DALAM PEMBERIAN OPINI AUDIT Lupi Susanti; Ardiani Ika Sulistyawati
MAKSIMUM Vol 5, No 1 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i1.1722

Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengaruh etika profesi, komitmen profesional, pengalaman kerja, independensi audit, fee audit terhadap pengambilan keputusan untuk memberikan opini audit (studi empiris pada kantor akuntan publik di Jawa Tengah). Opini audit adalah pernyataan auditor terhadap kewajaran laporan keuangan dari entitas yang telah diaudit. Responden dalam penelitian ini adalah auditor yang bekerja pada kantor akuntan publik di Jawa Tengah. Responden dalam penelitian ini sebanyak 59 responden. Data dalam penelitian ini menggunakan data primer yang diperoleh dengan menyebar kuesioner pada kantor akuntan publik di Jawa Tengah. Metode aipengumpulan data adalah metode purposive sampling. Metode analisis yang digunakan adalah metode regresi linear berganda. Hasil penelitian ini menunjukkan etika profesi, komitmen profesional, independensi audit tidak berpengaruh terhadap pengambilan keputusan untuk memberikan opini audit. Sedangkan pengalaman kerja dan fee audit menunjukkan hasil berpengaruh terhadap pengambilan keputusan untuk memberikan opini audit.Kata Kunci : etika profesi, komitmen profesional, pengalaman kerja, independensi audit, fee audit, opini audit
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK UKM Ida Kristiana; R. Ery Wibowo Agung S
MAKSIMUM Vol 8, No 2 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i2.5165

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang  mempenagruhi  wajib  pajak  UKM untuk membayar pajak. Penelitian ini menggunakan tiga variabel bebas yaitu pengetahuan dan pemahamanperpajakan, persepsi sistem perpajakan, dan kualitas pelayanan fiskus. Sedang variabel terikat dalam penelitianini adalah kemauan membayar pajak. Teknik sampling yang digunakan adalah teknik convenience  denganjumlah responden sebanyak 83 orang. Seluruh responden memiliki usaha dan terdaftar  pada  Dinas  KoperasiDan UKM di Kota Semarang. Analisis dalam penelitian ini menggunakan  analisis  linier  berganda  denganSPSS  17.0.  Hasil  analisis  menunjukkan  bahwa  variabel  pengetahuan   dan   pemahaman  perpajakan,persepsi sistem perpajakan, dan kualitas pelayanan fiskus memiliki pengaruh positis signifikan terhadap kemauan membayar pajak.
Keterkaitan Corporate Governance Dengan Corporate Social Responsibility R. Ery Wibowo; Agung S -
MAKSIMUM Vol 2, No 1 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v2i1.1096

Abstract

Makalah ini membahas tentang keterkaitan antara Corporate Gorvenance dengan Corporate Social Responsibility. Keduanya baik Corporate Social Responsibility (CSR) dalam perspektif teori legitimasi maupun Corporate Gorvenence keduanyasaling melengkapi membentukfungsi objektif dalam menghadapikendala yang dihadapi oleh perusahaan. Disatu sisi CG dapat meminimalkan biaya agensi disisi lain CSR dapat mengatasi beban ilegitimasi dari stakeholdernya. Baik CG maupun CSR memiliki hubungan imbal balik yang membentuk fungsi yang mampu meningkatkan nilai perusahaan dan meningkatkan kinerja social dan kinerja keuangan dalam jangka panjang.
KETERLIBATAN TUTOR DALAM PENINGKATAN ANGKA PARTISIPASI KASAR (APK) MAHASISWA (STUDI DI UNIVERSITAS TERBUKA UPBJJ SEMARANG) Hascaryo Pramudibyanto; Sri Weningsih
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5173

Abstract

APK pendidikan tinggi masih lebih rendah jika dibandingkan pendidikan usia dini, SD, SMP, maupunSMA meskipun trend menunjukkan peningkatan. Fenomena ini menjadi penting mengingat pendidikan yangtinggi adalah salah satu faktor terpenting untuk menghasilkan individu yang mamiliki produktivitas tinggi.Peningkatan APK pendidikan tinggi khususnya pada mahasiswa UT tidak dapat dilepaskan dari peran tutor.Studi ini, dengan menggunakan pendekatan deskriptif kualitatif bertujuan untuk menguraikan keterlibatantutor dalam meningkatkan APK mahasiswa UT. Hasilnya menunjukkan bahwa tutor memiliki peran dalammeningkatkan APK mahasiswa UT yang ditunjukkan dari kesediaan tutor untuk dengan senang hati terlibatdalam peningkatan APK mahasiswa UT, kesediaan tutor untuk terlibat dalam pencapaian mahasiswa baru,kesediaan tutor untuk melakukan sosialisasi, serta reward atas ketercapaian peningkatan APK mahasiswa UT.
Analisis Faktor-Faktor yang Mempengaruhi Net Interest Margin Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 Deny Asna Widyanto; R. Ery Wibowo Agung; Alwiyah Alwiyah
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.12-22

Abstract

This study aims to examine the effect of liquidity, capital, efficiency, bank size and Non Performing Loans (NPL) on Net Interest Margin (NIM). The population in this study were all banking companies (commercial banks) listed (Go Public) on the Indonesia Stock Exchange (BEI) for the period 2012-2016, totaling 33 banks. The method of taking by judgment sampling method, which is one form of purposive sampling. The data used are secondary data with data analysis using linear regression analysis. Based on the research results, it was found that LDR had a positive and significant effect on NIM. EA has no significant effect on NIM. BOPO has no significant effect on NIM. Bank size has no significant effect on NIM. NPL has a significant effect on NIM. Liquidity, Efficiency Capital, Company Size and Non-Performing Loans have a significant effect on Net Interest Margin (NIM) together.
ANALISIS PARTISIPASI ANGGARAN TERHADAP BUDGET SLACK: PERSEPSI KEWAJARAN PROSEDURAL DAN DISTRIBUTIVE, KEPERCAYAAN MANAJERIAL, DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI FAKTOR INTERVENING Hardiwinoto Hardiwinoto
MAKSIMUM Vol 1, No 1 (2010): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i1.828

Abstract

The aim this research to examine of the relationships between budget participation that influence manager’s propensity to create budget slack: procedural and distributive fairness, managerial trust, and budget goal commitment as intervening variable. The results show that budget participation impacts both procedural fairness and distributive fairness which, affect trust. Both, procedural and distributive fairness, are found to have a significant impact on budget goal commitment, and negatively influences managers’ propensity to create slack. Further analyses indicatethat the direct relationship between budget participation and manager’s propensity to create slack was insignificant, which suggests that fairness and goal commitment mediate the relationship between budget participation and manager’s propensity to create slack.Keywords: Budget, Distributive Fairness, Procedural Fairness, Trust, GoalCommitment, Budget Slack.
PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Studi kasus pada perusahaan properti dan perusahaan manufaktur yang terdaftar pada BEI tahun 2010-2012) Danifana Maeka Fayani; Fatmasari Sukesti; Ayu Noviani Hanum
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1807

Abstract

.
Analisis Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Etika profesi Akuntan (Studi Kasus Pada Universitas Swasta Jurusan Akuntansi Kota Semarang) Laila Mangiskar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.20-28

Abstract

Abstract____________________________________________________________This research was conducted to determine: (1) the effect of emotional intelligence on the ethical perceptions of accounting students regarding the professional ethics of accountants; (2) The Effect of Spiritual Intelligence on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (3) The Effect of Love of Money on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (4) The simultaneous influence of Emotional Intelligence, Spiritual Intelligence and Love of Miney on Accounting Students 'Ethical Perceptions of Accountants' Professional Ethics. The population in this study were accounting students at the University of Semarang, Sultan Agung Islamic University, Stikubank University, Soegijapranata Catholic University and Dian Nuswantoro University. The sample in this study were 95 respondents. The prerequisite test includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The data analysis technique used to test the hypothesis is multiple linear regression analysis. The results showed that partially Emotional Intelligence had a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding the Professional Ethics of Accountants as evidenced by the regression coefficient value showing the direction of the positive relationship of 0.085 and the sig value of 0.000 <0.050; Spiritual Intelligence has a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient which shows the direction of the positive relationship of 0.100 and the sig value of 0.000 <0.050; Love of Money has a negative and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient value which shows the direction of the negative relationship of -0.030 and the sig value of 0.004 <0.050; Emotional Intelligence, Spiritual Intelligence and Love of Money simultaneously influence the Ethical Perceptions of Accounting Students Regarding Accountant Professional Ethics as evidenced by the value of Fcount is greater than Ftable, namely 14.243> 2.70 and a significance value of 0.000 <0.050. 
ANALISIS PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA (Studi Kasus: di BPRS Artha Surya Barokah Semarang) Ayuningtyas Adiputri; Andwiani Sinarasri
MAKSIMUM Vol 3, No 1 (2012): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i1.1798

Abstract

The economic crisis a few years ago to make economic conditions in Indonesia have made great progress , so that requires leaders and company management to improve competitiveness by providing the best services for its customers in order to survive . One of the company's goal is to support their survival to earn profits . The company's main goal can be achieved if the maximum performance of the company and work well , because of the success and the success of an enterprise is the ability to generate profit and expand its business .The population in this study were clients and employees of PT . Surya Artha SRB Barokah Semarang . number of employees required sample is 45 people and the customer sample 99.88 or 100 people . The analytical method used is descriptive analysis .Results of the study is a financial ratio used is ROA , ROA and LDR . Results of this study indicate that the SRB Surya Artha Barokah Semarang from 2010 through 2012 can achieve cost effectiveness and generate optimal profits . Performance of the financial perspective shows good results even continue experiencing good growth . Results of this study indicate that explains that the market share in Semarang Barokah Surya Artha SRB increased to reach an average value of 161.88 % . Surya Artha SRB Barokah Semarang maintain competitiveness , interest rates , increasing mastery of market segments in order to meet customer needs . Surya Artha SRB Barokah Semarang start expanding operations by expanding the branch network , the development of a variety of products and services offered . It aims to improve after-sales service and provide additional benefits to our customers in order to still have the loyalty of the BPRS Artha Barokah Surya Semarang . Results of measurements describing the success ratio AETR increased efficiency , effectiveness and accuracy of the transactions conducted BPRS Artha Barokah Surya Semarang . Results of this study showed improvement indicated that employee productivity is increasing every year . This happens because in assessing the percentage of successful employee training SRB Surya Artha Barokah Semarang . Regarding the level of employee satisfaction shows the value of the overall average score of 4.03 . The figure shows the results of a good or satisfied . Keywords : financial perspective , customer perspective, internal business processes , learning and growt perspective

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