Articles

FONEM VOKAL BAHASA JAWA KUNA DAN ALOFON-ALOFONNYA Marsono, Marsono
Jurnal Humaniora Vol 11, No 1 (1999)
Publisher : Faculty of Cultural Sciences

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Abstract

Bahasa Jawa Kuna seperti bahasa yang lain mempunyai sistem bunyi dan fonem sendiri. Fonem vokalnya berjumlah 10 buah, yaitu: A, i, u, u, e, 6, 6, o, a, a/ Kesepu/uh fonem vokal itu dapat berdistribusi pada awal, tengah, dan akhir kata. Alofon sebagai realisasi fonem, perwujudannya ditentukan oleh distribusi lingkungannya. Dalam distribusi suku kata terbuka dengan suku kata tertutup kadangkadang alofonnya sexing tidak sama.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESUKSESAN PENGGUNAAN SISTEM INFORMASI (SYSTEM USAGE) (Studi Empiris Pada Nasabah Bank Mandiri) Firmawan, Frimario; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 5, Nomor 2, Tahun 2009
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

Several previous researches attempt to examine factors which influence system usage, those areonline banking using TAM model (technology acceptance model)—with two main construct,perceived usefulness and perceived ease of use. Therefore, this research attempt to develop TAMmodel by adding variables: perceived enjoyment, security and privacy, internet connection, andamount of information. The purpose of this research is to test the influence of each factors to systemusage empirically. Data which are used are primary data by using questionnaire. Samples aretaken from Mandiri bank consumers in Semarang. The result of this research are: (1) perceivedusefulness significantly influences system usage; (2) perceived ease of use does not significantlyinfluence system usage; (3) perceived enjoyment significantly influences system usage; (4) securityand privacy significantly influences system usage; (5) internet connection significantly influencessystem usage; and (6) amount of information significantly influences system usage.
PENGARUH PERTIMBANGAN ETIS, PERILAKU MACHIAVELIAN, DAN GENDER DALAM PEMBUATAN KEPUTUSAN ETIS MAHASISWA S1 AKUNTANSI Suliani, Metta; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

This research had purposed to test and to know how big the impact of ethical reasoning,Machiavellian behaviour, and the impact of gender to ethical decision making. This research alsopurposed to found if there were any different impact of ethical reasoning, Machiavellian behaviourand gender between the group of accounting students in Satya Wacana Christian University andAtma Jaya Catholic University. This research used Purposive Sampling to choosed the sample.Sample of this research are 93 accounting students in Satya Wacana Cristian University and 97students in Atma Jaya Catholic University that have passed the Auditing I and Auditing II lessons(the name of the lessons depends on the curriculum of the university). Number of the samplewas obtained by the Slovin formula. The result indicated that on both sample, Machiavellianbehaviour had impacted the ethical decision making, whether on first or second condition. Butthe ethical reasoning and gender did not have impact on ethical decision making. This reseachalso indicated that there were no result differences between the group of accounting students inSatya Wacana Christian University and Atma Jaya Catholic University.
PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL Prasetyo, Angga; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

This study aims to determine the influence of role conflict (role conflict) against the commitmentof internal auditors’ independence, and know the effect of role ambiguity (role ambiguity) ofthe Internal Auditor independence commitment. Data was collected through primary method byusing a questionnaire. Then performed the data analysis that includes classical assumption test,F test, t test, and analysis of coefficient of determination (R2). To analyze using SPSS softwareversion 16. Based on research result shows that role conflict has a significant negative effect oncommitment to the independence of internal auditors, and role ambiguity (role ambiguity) has asignificant negative effect on commitment to the independence of internal auditors. While basedon simultaneous test (F test), role conflict (role conflict) and role ambiguity (role ambiguity) havean influence on the commitment of internal auditor independence.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN (TRUST) PENGGUNA INTERNET DALAM BERTRANSAKSI ONLINE Adliyani, Nurlita; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Nowadays, the Internet became a popular medium for doing business. More and morepeople accessing the internet, especially on sites that provide space for transactions of a product.Trading over the Internet requires high trust of the consumer against the seller. The research wasused to tested the factors that influence consumers trust in online transaction. Structural assuranceis one of the factors considered to affect consumers confidence. In addition, the web vendorreputation is also considered as an important factor before making an online transaction.Consumers experiences in the past in doing transactions online as well affecting consumersconfidence in the retailer.The population used in this study were students at the Diponegoro University. Studysample totaled 80 respondents, who had dealings over the internet, taken from five differentfaculties. Analysis tool that used is multiple regression.The result of this study has shown that the structural assurance has a positive andsignificant impact on the confidence of Internet users in the e-commerce system. Positive influenceand significance is also indicated by the effect of experience in transacting online in the past on thelevel of trust in e-commerce, with the direction of the positive regression coefficients. While, thereputation variable indicated by the positive regression coefficients with significance value isgreater than the significance level a=0,05. This means there is the vendor reputation has a positivebut not significant impact on trust in e-commerce system.
FAKTOR YANG MEMPENGARUHI RESPON AUDITOR DALAM MENDETEKSI SALAH SAJI MATERIAL SEBAGAI AKIBAT FRAUDULENT FINANCIAL STATEMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Yusnar, Fakhri Ashrial; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence of factors that affect fraudulent financial statements using fraud triangle perspective. This study is the development of several previous studies, in context testing independent variables contained in the fraud triangle, such as the pressure, opportunity, attitude, and also culture as an additional variable to indicate the fraud. This study uses primary data obtained directly from respondents. To obtain important information from the respondents, then use of purposive sampling technique. Data obtained by distributing questionnaires to 52 auditors who work in public accounting firm in the city of Semarang, Indonesia. Statistical analysis method used is multiple linear regressions. Hypothesis testing is done with the help of software IBM SPSS Statistics 20. The results of this study indicate that: first, effect of individual pressures as a less incentive from the company will improve respond auditors in detecting fraudulent financial statement. Second, opportunities for cheating high will improve the response of auditors in detecting fraudulent financial statement. Third, highly attitude of the company about fraud will increase the response auditors in detecting the fraudulent financial statement and worse corporate culture will improve the response auditors in detecting fraudulent financial statement.  It can be concluded that the entire hypothesis is accepted.
Teori Linguistik Tradisional Jawa dan Masalahnya Marsono, Marsono
Jurnal Humaniora No 8 (1998)
Publisher : Faculty of Cultural Sciences

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Abstract

Banyak istilah kebahasaan dalam teori linguistik tradisional behasa Jawa yang jika istilah itu diterapkan untuk menganalisa suatu objek kebahasaan akan menimbulkan banyak permasalahan. Istilah yang merupakan seperangkat teori yang semestinya dapat dipakai untuk menganalisis data bahasa atau dapat diterapkan untuk membantu dalam pengajaran babasa marah menyulitkan bagi pemakainya. lstilah-istilah itu sudah tidak sesuai dengan perkembangan linguistik dewasa ini.Kerangka teori dengan seperangkat istilah-istilahnya akan memberikan arah dalam pelaksanaan penelitian. Teori akanmenentukan suatu hasil penelitian. Dengan teori yangberbeda, hasil penelitian akan berbeda. Dalam banyak buku tata bahasa tradisional bahasa Jawa terdapat istilah morfemisyang bila diterapkan untuk menganalisis kata justru membingungkan dan banyak menimbulkan masalah.
Morfem Tindakan Bahasa Jawa dalam Perbandingan dengan Bahasa Indonesia dan Bahasa Daerah yang Lain Marsono, Marsono
Jurnal Humaniora Vol 10, No 1 (1998)
Publisher : Faculty of Cultural Sciences

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Abstract

Keadaan kebahasaan di Indonesia, di samping bahasa Indonesia sebagai bahasa nasional, terdapat tidak kurang dari 418 bahasa Daerah (Ahmad Banta, 1972:7). Bahasa-bahasa itu serumpun (Kementrian Pengadjaran Pendidikan dan Keboedajaan, 1946:88-102). Dalam bahasa-bahasa itu banyak morfem, leksem, dan kosa kata yang bentuknya mirip atau bahkan sama. Morfem, leksem, dan kosa kata yang mirip atau sama itu, di antaranya ialah morfem, leksem, atau kosa kata yang menyatakan tindakan, keadaan, hal, pelaku, tempat, kala-aspek, dan yang menyatakan bilangan (Marsono, 1989). Seberapa jauh kaitan kemiripan atau kesamaan morfem, leksem, dan kosa kata dalam bahasa-bahasa itu belum banyak diamati oleh para ahli.
ANALISIS KOMPARASI KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS DI INDONESIA Augusta E.M. Sianipar, Glory; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test whether there is any difference between before and after the fulladoption of IFRS on the financial statements of companies listed on the Stock Exchange, with aconsideration of the impact on the quality of accounting. This study uses earnings management,relevance and value of timely loss recognition to assess the quality of accounting information.This research is an empirical study with purposive sampling techniques in data collection.Data obtained from secondary data manufacturing companys financial statements during theyears 2011 through 2012. This research analyzed using Paired-Sample T Test and Chow Test.Results of this study indicate that there were no difference between before and after the fulladoption of IFRS on the value relevance, timely loss recognition, and earnings management.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Yustia Sari, Mega Putri; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability report disclosure in Indonesia has left the initial phase. Now the number of corporate that reveal sustainability report is increasing from the previous period. The aim of this research is to examine the effects of financial performances, firm size and corporate governance to the sustainability report disclosure. The population of this research is listed companies in the BEI (Bursa Efek Indonesia) in the year 2009-2011. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report are 23 companies. Results of this research indicate that audit committee and board of commissioner independence have a positive effect on sustainability report disclosure. The profitability variable have a negative effect on sustainability report. While liquidity, leverage, firm activity, firm size and board of director showed no effect on sustainability report disclosure. The results showed that financial performances have not full effect to the sustainability report.