Hendri Setyawan
Universitas Islam Sultan Agung

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PERSEPSI MAHASISWA AKUNTANSI DAN PRAKTISI AKUNTANSI SYARIAH TERHADAP PARADIGMA, ETIKA, DAN KOMPETENSI PRAKTISI AKUNTANSI SYARIAH

International Journal of Islamic Business Ethics Vol 1, No 1 (2016): International Journal of Islamic Business Ethics (IJIBE)
Publisher : UNISSULA

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Abstract

This study aims to: (1) to determine the differences in perceptions between students who have and who have followed the accounting courses accounting practitioners of Islamic sharia, (2) to determine differences in perceptions between students who have not taken an accounting class accounting practitioners Islamic sharia and the practitioners Islamic accounting, and (3) to determine differences in perceptions between students who have attended courses and practitioner of Islamic accounting accounting accounting practitioners Islamic sharia. Object of this study was the perception of students and practitioners of the Islamic accounting practitioners. In this research, the writer uses descriptive method and the T-Test using SPSS computer program. Results of data analysis and hypothesis testing is done by processing the data from the questionnaires distributed to accounting students at Sultan Agung Islamic University, School of Economics Central Java, and the State Islamic Institute Wali Songo many as 99 people and practitioners of Islamic accounting in Islamic banks City Semaranng many as 27 people.Based on the analysis of data, it can be concluded that: (1) there are differences in perception between accounting students who have and have not been taking courses toward a paradigm of Islamic accounting, ethics, and competence of practitioners of Islamic accounting, (2) there are differences in perception between accounting students who have to take accounting courses and accounting practitioners of Islamic sharia on paradigms, ethics, and competence of practitioners of Islamic accounting, and (3) there are differences in perception betweenaccounting students who have taken accounting courses and accounting practitioners of Islamic sharia on paradigms, ethics, and competence of practitioners of Islamic accounting.Keywords: perception, paradigm, ethics, competence, accounting sharia.

PENGARUH KEPEMILIKAN KELUARGA TERHADAP TINDAKAN PAJAK AGRESIF DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 - 2013)

Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The present research aims to investigate the effect of corporate governance on the relationship between family ownership and tax aggresiveness as studied by Sari and Martani (2010). We test three hyphothesis namely the effect of family ownership on tax aggresiveness, the effect of corporate governance on tax aggresiveness, and the moderating effect of corporate governance on the relationship between family ownership and tax aggresiveness. We used newer data set than Sari and Martani (2010). We purposively selected data sample from manufacturing firms listed at Indonesian Stock Exchange in the period 2010 to 2013. Using multiple regression analysis, we couldn’t find robust findings on the relationship between variables. The result consistent with Sari and Martani (2010). Future research could use different proxies for the variables such as corporate governance indices.Keywords: family ownership, corporate governance, tax aggresiveness

Analisis Faktor Penentu Struktur Modal (Studi Empiris pada Emiten Syariah di Bursa Efek Jakarta 2001-2004)

Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

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DETERMINAN AKUNTABILITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah se- Jawa Tengah)

Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Sultan Agung Islamic University Semarang

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Abstract

This study aims to determine the factors that determine the Local Government Finance Accountability Reporting. Variabel Government Accountability Financial Reporting independently used in this study is the Fiscal Decentralization measured using Local Self-Reliance, Reliance Regions, the performance is measured using the ratio Effectiveness, Operational Expenditure Ratio, Ratio Shopping Capital and Regional Status. The dependent variable used in this study is the Local Government Finance Accountability Reporting measured using BPK Audit Report on the Financial Statements of Local Government in the form of an audit opinion. The samples were all over the city / regency in Central Java province with the study period between 2011-2013. Data were collected using purposive sampling. Based on these criteria, the total of 35 city / county elected as the population in this study. The analytical tool used is path analysis with SPSS version 16.0 Results of the study found that there is a significant positive effect between the Regional Autonomy and Accountability Financial Reporting Regions. Dependence area does not have a significant impact on Regions Financial Reporting Accountability. The effectiveness of significant negative effect on the Local Government Finance  Accountability Reporting. Operating expenditure does not have a significant impact on Regions Financial Reporting Accountability. Capital spending has a significant positive effect on Regions Financial Reporting Accountability. Regional Status significant negative effect on Regions Financial Reporting Accountability. From the findings, we can conclude that the Regional Addiction and capital expenditures are a significant positive effect on Regions Financial Reporting Accountability. Regional and Operational Expenditure dependence there is no significant effect on the Local Government Financial Reporting Accountability however Effectiveness and Regional Status has a significant negative effect on Regions Financial Reporting Accountability.

EVALUASI PELAKSANAAN SURVEILANS KASUS LEPTOSPIROSIS DI DINAS KESEHATAN KABUPATEN BOYOLALI

Unnes Journal of Public Health Vol 6 No 2 (2017): Unnes Journal of Public Health
Publisher : Universitas Negeri Semarang in cooperation with Association of Indonesian Public Health Experts (Ikatan Ahli Kesehatan Masyarakat Indonesia (IAKMI))

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Abstract

Kabupaten Boyolali merupakan salah satu kabupaten di Indonesia yang telah terjadi peningkatan kasus Leptospirosis selama 4 tahun terakhir. Salah satu upaya untuk mengatasinya adalah dengan melakukan surveilans epidemiologi. Tujuan penelitian ini yaitu untuk mengevaluasi pelaksanaan dan hasil surveilans kasus leptospirosis di Kabupaten Boyolali. Penelitian ini merupakan penelitian deskriptif dengan desain penelitian observasional. Sampel penelitian berjumlah 12 tenaga surveilans puskesmas dan 2 orang tenaga surveilans di Dinas Kesehatan Kabupaten Boyolali yang dipilih dengan metode purposive sampling dan dilakukan wawancara, telaah data sekunder, dan observasi. Hasil penelitian menunjukkan bahwa kasus leptospirosis di Kabupaten Boyolali tahun 2012-2015 paling banyak terjadi pada kelompok umur 26-45 tahun (38,3%), berjenis kelamin laki-laki (70%), dan pekerjaan sebagai petani (44,7%). Kasus paling banyak terjadi pada bulan Maret tahun 2014 dan 2015 dengan angka insiden kumulatif sebesar 0,6. Sebagian besar kasus leptospirosis terjadi di Kecamatan Nogosari (34%). Pelaksanaan surveilans epidemiologi leptospirosis di Kabupaten Boyolali belum berjalan dengan baik, pengumpulan data sudah dilakukan oleh semua responden, kompilasi data hanya dilakukan di 3 dari 12 puskesmas dan di dinas kesehatan, analisis data hanya dilakukan di dinas kesehatan berupa analisis sederhana kecenderungan leptospirosis, dan sudah dilakukan diseminasi informasi dalam bentuk pelaporan dan umpan balik. Boyolali is one of the regency in Indonesia that has been an increase of Leptospirosis cases for the last 4 years. One effort to overcome this problem is conduct epidemiological surveillance. The purpose of this study was to evaluate the implementation and results of leptospirosis case surveillance in Boyolali. This research was descriptive study with observational research design. Samples of this research were 12 puskesmas surveillance officers and 2 health office surveillance officers that were selected by purposive sampling method and did interview, secondary data review, and observation. The results showed that cases of leptospirosis in Boyolali in 2012-2015 were mostly in the age group of 26-45 years (38.3%), male sex (70%), and occupation as farmers (44.7%). Most cases occurred in March 2014 and 2015 with cumulative incidence rate of 0.6. Most cases of leptospirosis occured in Nogosari District (34%). Implementation of leptospirosis epidemiological surveillance in Boyolali has not been well implemented, data were collected by all respondents, data were only compiled in 3 of 12 puskesmas and in health office, data were only analyzed in health office, like simple analysis of leptospiroses trend, and there was dissemination of information in the form of reporting and feedback.

CORPORATE GOVERNANCE SEBAGAI PEMICU PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN DI INDONESIA

Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agunf (UNISSULA)

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Abstract

Intangible assets proxied by Intellectual Capital play an important role as the key to success and the trigger for the creation of company’s value. The current trend is that companies have not yet focused on Intellectual Capital disclosure. With the implementation of Corporate Governance mechanism, it is expected to support the disclosure of IC, so as to add values to the company.This study aims to analyze corporate governance mechanism as a trigger of Intellectual Capital disclosure to companies in Indonesia. The population of this study was companies included in the ranking of CG implementation conducted by The Indonesian Institute for Corporate Governance (IICG) in 2011, 2012 and 2013. The sample was taken by purposive sampling method.This study used secondary data, i.e. company’s annual report where then the data were processed with simple linear regression. The result showed that corporate governance did not have any influence to intellectual capital disclosure.