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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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Kualitas Laporan Keuangan Pemerintah Daerah: Studi OPD Kota Semarang Yuneve Nilamsari; Fatmasari Sukesti; Alwiyah Alwiyah; Ayu Noviani Hanum; R. Ery Wibowo Agung Santoso
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.85-94

Abstract

The study aimed to determine the effect internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system on the Quality of local Government Financial Report (LKPD) in OPD Semarang City. The populasi in this study is OPD office in Semarang City.  While the resource sample was 64 respondents. this study uses a questionnaire which uses a likert scale of 1-5. The data uses in this study are primary data collected through direct questionaires. Data analysis using multiple regression analysis. The result of analysis using multiple regression partially show that the internal control system has a positivef and significant effect on the quality of local government financial reports. The human resource competency has a positive and insignificant effect on the quality of local government financial reports. The information technology has a positive and insignificant effect on the quality of local government financial reports. The regional financial accounting system has a positive and significant effect on the quality of local government financial reports. Simultaneously shows that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system effects the quality of local government financial reports. The result of determination coefficient (R^2) showed that that internal control system, human resource competency, utilization of information technology and application of the regional financial accounting system in explaining the stock return was 70,7% and the rest was explained by other unexamined variable in this research.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi pada PNS di Kecamatan Watukumpul Kabupaten Pemalang) Ahmad Mubarak; Susetyo Darmanto
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.v5i1.1719

Abstract

This study aimed to determine the effect of transformational leadership style on performance and organizational commitment as an intervening variable, the influence of organizational culture on employee performance and organizational commitment as an intervening variable, determine the effect of transformational leadership style directly to employee performance, and determine the influence of organizational culture directly to the employee performance. The population in this study were all employees of the Watukumpul districtl. By using the census method, all employees amounted to 140 people were carried out as the  sample. Analysis  data were analyzed using path analysis. Based on the research results it could be concluded that there was  significantly and positive effect of  transformational leadership style and organizational culture. Transformational leadership style and organizational culture also had significantly and positive effect on Organizational commitment. And finally there was significantly and positive effect of organiztional commitment.The research also showed that Organizational commitment had a mediating role between  transformational leadership style, Organizational culture and employee performance. Keyword: Transformational Leadership Style, Cultural Organization,Organizational Commitment, Employee Performance
PENGEMBANGAN E-BOOK DENGAN SOFTWARE FLIPBOOKMAKER UNTUK PEMBELAJARAN MATA KULIAH AKUNTANSI KEUANGAN DI STEKOM SEMARANG Siti Kholifah
MAKSIMUM Vol 8, No 1 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i1.5162

Abstract

Tujuan  penelitian  ini  adalah    untuk    mengembangkan   produk    e-book    untuk    pembelajaran   matakuliah akuntansi keuangan yang valid. Penelitian ini  merupakan penelitian Research and Development.Penelitian pengembangan ini menggunakan modifikasi model 4D menjadi 3D dengan tahap define(pendefinisian), design (perencanaan), dan development (pengembangan). E-book dengan softwareflopbookmaker terlebih  dahulu  dilakukan  uji  validasi  oleh  ahli  media,  ahli  materi  dan    juga    angkettanggapan mahasiswa. Diperoleh rata-rata penilaian validasi   ahli   materi   85,2%,   validasi   ahli   media89,2%, penilaian tanggapan mahasiswa 85,2%, Jadi media E-book layak digunakan dengan kategori sangatbaik.
KAJIAN TEORITIS MENGENAI INCREMENTAL VALUE – RELEVANCE INFORMASI LABA DAN ARUS KAS DENGAN MEMPERTIMBANGKAN SIKLUS HIDUP PERUSAHAAN Siti Nur Hidayati
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.v2i1.1093

Abstract

Kajian teoritis ini bertujuan untuk mengetahui incremental value – relevance informasi laba dan arus kas. Hal ini berkaitan dengan para investor dan kreditur sebagai pemakai informasi akuntansi yang mengandalkan informasi laba dalam menilai kinerja perusahaan. Sedangkan, arus kas menyajikan informasi tambahan dalam penilaian tersebut. Selain dua ukuran kinerja tersebut, siklus hidup perusahaan juga dapat memberikan gambaran yang lebih baik.Metode yang digunakan dalam kajian teoritis ini adalah studi pustaka. Data yang dikumpulkan merupakan hasil penelitian di luar negeri dan di Indonesia. Penelitian yang dimaksud meneliti tentang informasi laba dan arus kas serta hubungan siklus hidup perusahaan dengan informasi laba dan arus kas.Berdasarkan kajian teoritis yang dilakukan menunjukkan bahwa dengan mempertimbangkan faktor siklus hidup perusahaan, informasi laba dan arus kas memiliki incremental value – relevance yang sangat berguna bagi para investor dan kreditor untuk menilai kinerja akuntansi perusahaan ketika mereka menggunakan keduanya secara bersama – sama.
PERGANTIAN KANTOR AKUNTAN PUBLIK dan FAKTOR-FAKTOR YANG MEMPENGARUHINYA Hernyke Alviani Sembiring Meliala; Ardiani Ika Sulistyawati
MAKSIMUM Vol 7, No 1 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v7i1.3201

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi pergantian kantor akuntan publk (KAP)pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang digunakan dalam penelitian ini adalah pergantian KAP, pergantian manajemen, financial distress, opini auditor, ukuran KAP, danukuranklien. Populasi dalam penelitian ini merupakan seluruh perusahaan yang terdaftar di BEI tahun 2008-2012. Pemilihan sampel menggunakan metode purposive sampling. Sampel penelitian ini terdiri dari 57 perusahaan yang terdaftar di BEI. Total sampel dalam penelitian ini adalah 285 perusahaan,Hipotesis dalam penelitian ini diuji menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa pergantian manajemen berpengaruh signifikan terhadap pergantian KAP. Sedangkan variabel financial distress, opini auditor, ukuran KAP dan ukuran klien tidak berpengaruh signifikan terhadap pergantian KAP.Kata Kunci :pergantian kantor akuntan publik, pergantian manajemen, financial distress, opini auditor, ukuran KAP, ukuran klien.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013-2017) Mutammimah Mutammimah
MAKSIMUM Vol 9, No 2 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.2.2019.93-107

Abstract

The Company Value is a measure of the success of the company's management in the prospect of future operations so that it can realize the trust of the company's shareholders. The company value becomes very important because the high Company Value indicates the high prosperity of the shareholders. This research aims to determine the effect of Managerial Ownership, Dividend Policy, Debt Policy, Company Size, Company Growth and Profitability on Company Value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2017.      The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling method used purposive sampling, which is a sampling method based on certain criteria and 70 datas selected as samples, and hypothesis testing used multiple regression analysis. The results of this study indicated that partially independent variables Managerial Ownership, Dividend Policy, Company Size, Company Growth have no significant effect on the Company Value, while Debt Policy and Profitability have a significant effect on Company Value. And the test of the coefficient of determination shows a number of 0.361, it indicates that simultaneously independent variables of Managerial Ownership, Dividend Policy, Debt Policy, Company Size, Company Growth, and Profitability are able to explain the dependent variable Company value is about 36,1%, while the remaining 63,9% is explained by other variables.
E\/ALUASI IMPLEMENTASI DAN PENGUATAN NILAI- NILAI DASAR PERSYARIKATAN MUHAMMADIYAH PADA AMAL USAHA MUHAMMADIYAH BIDANG PENDIDIKAN Rr Sri Handari W
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.251

Abstract

AbstractMuhammadiyah merupakan gerakan lslam amar ma'ruf nahi munkar yang memiliki amal usaha. pendidikan yang tersebar di hampir seluruh wilayah Indonesia. Salah satu faktor penguat perkembangan ini adalah nilai-nilai Kemuhammadiyahan yang mencakup ukhuwah, ikhlas, dan kesungguhan. Namun pendidikan dasar, menengah, dan umum, saat ini perlu mendapat perhatian, mengingat persaingan pendidikan yang semakin tinggi. Idealnya nilai nilai pendiri ( Founding Father) akan mampu menjadi daya dorong amal usaha pendidikan sehingga mampu berkiprah secara optimal dalam usaha pendidikan di Indonesia.Penelitian ini merupakan penelitian deskriptif eksploraiif yang bertujuan mengevaluasi implementasi nilai-nilai persyarikatan pada Amal usaha Muhammadiyah bidang pendidikan. Hasil penelitian diharapkan memberikan kontribusi pada peningkatan kinerja amal usaha Muhmmadiyah melalui penguatan nilai kerja yang didasarkan pada nilai dasar persyarikatan Muhammadiyah.Kata Kunci : Amal usaha Muhammadiyah, Nilai dasar persyarikatan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MEMAHAMI MATA KULIAH AUDITING (Studi empiris pada mahasiswa Jurusan Akuntansi di Fakultas Ekonomi UNIMUS dan UNISSULA Semarang) Ellya Fuadiyah; Fatmasari Sukesti
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.v3i2.1804

Abstract

This study aims to analyze the factors that students affect on understanding of auditing course. The study based on the motivation's theory that is developed by Maslow and Big Five Personality's theory that is introduced by Goldberg, then it use the variable understanding of auditing course, motivation, communication skills, and personality. The method used is survey research. Analytical instrument to examine the hipotheses and validity of this study uses Structural Equation Model (SEM), it uses AMOS 21.0 program. Whereas, the program that be used in this study for descriptive statistic and reliability analysis uses SPSS 16.0 program, with notice means and standard deviation for statistic descriptive and cronbach alpha value to determine reliability.The results showed that motivati on, communication skills, and personality a studens positive affect on understanding of auditing course. While communication skills no students positive effect on understanding auditing course.Keywords: auditing course, auditing course understanding, motivation, communication skills, personality
PENGARUH LATAR BELAKANG PENDIDIKAN, PENGETAHUAN AKUNTANSI PEMILIK, DAN UKURAN USAHA KECIL MENENGAH (UKM) TERHADAP PENERAPAN SAK-ETAP DI KOTA SEMARANG Yogi Ari Prakoso; Andwiani Sinarasri; Fatmasari Sukesti
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.v8i3.5176

Abstract

This research aims to prove evidence on the influence of owner’s educational background, owner’saccounting knowledge, and size of business towards the implementation of SAK ETAP on SMEs located inSemarang City used  quantitative method by using primary data. Used 83 samples with determination used theslovin formula. In this research used IBM SPSS for Windows 23 with three independent variables are owner’s educational background, owner’s accounting knowledge, and size of business and the implementation of SAKETAP as the dependent variable. The testing data used instrument test to consist of validity test and reliabilitytest, classic assumption test which consist of normality test, multikolinierity test, heteroskedastisity test, andautocorrelation, together with hypotesys test which covers f-test and t-test. The results show that the owner’s educational background do positive and not significantly effect on the implementation of SAK ETAP, owner’s accounting knowledge do positive and significantly effect on theimplementation of SAK ETAP, and size of business do positive and significantly effect on the implementationon the SAK ETAP partially, and taken tog ether simultaneously test do positive and significantly effect on theimplementation of SAK ETAP.
PENGARUH KEPATUHAN WAJIB PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA BATANG Imas Septiyani Hanifah; R. Ery Wibowo Agung S
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.v3i1.1795

Abstract

One of the things that influence the most of the acceptance of income tax article 25/29corporate taxpayers is the level of tax compliance, especially in BatangPratama Tax Office. The large amount of income tax revenue of article 25/29 corporate taxpayers nothing to do with the level of tax compliance, ie whether or not the obedient corporate taxpayers in paying taxes. The purpose of this study was to determine the effect of tax compliance and tax collection on income tax receipts article 25/29 corporate taxpayers in the BatangPratamaTax Office period 2008-2012. The survey was conducted at the BatangPratamaTax Office and units of analysis are secondary data from reports of receipts of income tax article 25/29 corporate taxpayers the period 2008-2012. Regression models were used in compliance with the classical assumption test. The data analysis technique used is the technique of multiple linear regression analysis using SPSS version 16.0 The results showed that in the period of 5 (five) years ie 2008 to 2012, the amount of income tax revenue of article 25/29 corporate taxpayers in the BatangPratama Tax Office continued to increase from year to year, tax compliance and collection tax simultaneously and partially significant effect on income tax receipts article 25/29 taxpayers on BatangPratamaTax Office period 2008-2012. Keywords: Taxpayer Compliance, Tax Billing, Tax Receipts Article 25/29, the Taxpayer.

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