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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Pendidikan Ilmu Sosial Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi The Indonesian Journal of Accounting Research Santri : Jurnal Ekonomi dan Keuangan Islam
Kiswanto Kiswanto
Universitas Negeri Semarang
Religion Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Pendampingan Pra Koperasi Simpan Pinjam Dusun Thekelan Kecamatan Getasan Kabupaten Semarang Kiswanto Kiswanto; Atta Putra Harjanto; Ain Hajawiyah
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2236

Abstract

Permasalahan yang muncul di Dusun Thekelan, Desa Batur, Kecamatan Getasan adalah terkait ketimpangan mata pencaharian, terbatasnya sumber pendanaan dan belum adanya diversifikasi produk hasil pertanian. Hal ini terjadi dikarenakan masyarakat sekitar belum diikutsertakan secara penuh untuk berperan aktif dalam melakukan diversifikasi produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan kesadaran masyarakat untuk untuk mengembangkan diversifikasi produk hasil pertanian dan inisiasi berdirinya Koperasi Simpan Pinjam yang akan membantu permodalan anggota dan mengelola hasil panen para petani. Metode pelaksanaan kegiatan ini yaitu ceramah, tanya jawab, diskusi, dan pendampingan. Langkah strategis yang digunakan adalah (1) memberi wawasan tentang manfaat diversifikasi hasil pertanian dan pentingnya peranan Koperasi Simpan Pinjam dalam meningkatkan kesejahteraan, (2) memberi pengetahuan tentang pemanfaatan lahan pertanian dengan pengelolaan melalui Koperasi Simpan Pinjam, (3) diskusi dan tanya jawab (4) memberikan gambaran dan melakukan simulasi inisiasi pendirian Koperasi Simpan Pinjam, (5) pendampingan dalam menyiapkan diversifikasi produk hasil pertanian dan inisiasi pendirian Koperasi Simpan Pinjam, dan (6) evaluasi. Simpulan dari pengabdian masyarakat ini adalah, masyarakat semakin menyadari akan pentingnya keberadaan koperasi. Pengelolaan koperasi yang tepat dan benar akan dapat memajukan koperasi. Selain itu bagi masyakat dan para anggota akan dapat meningkatkan kesejahteraan hidup.
Determinan Kinerja Pemerintah Daerah: Ukuran Pemda, Leverage, Temuan Audit dan Tindak Lanjutnya Kiswanto Kiswanto; Dian Fatmawati
Jurnal Kajian Akuntansi Vol 3, No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.1689

Abstract

This study aims to obtain empirical evidence about the effect of size, leverage, audit findings, and follow-up of audit recommendation to the local governance performance in Java Island. Local government performance is measured by scores on the evaluation of local government performance (EKPPD) derived from local government organizers report (LPPD. Population of this research is all the district/city in Java Island during 2014. According to purposive sampling method, this study employs sample of 109 local government in Java Island in 2014. Research data analysis using descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result demonstrate that size and follow-up of audit recommendation have significant positive effect on the performance of local government districts/cities in Java Island. Audit findings significant negative effect on the performance of local government districts/cities in Java Island. Leverage had no significant effect to the performance of local government districts/cities in Java Island. Based on the research result can be conclude furthmore that size and follow-up of audit recommendation can increase performance of local government.Keywords: Local government performance; size; leverage; audit findings; follow-up of audit recommendation; scores of local government performance
Determinan Laporan Keuangan Pemerintah Daerah dengan Penerapan Standar Akuntansi Pemerintahan Sebagai Variabel Intervening Sutrio Yulyanto; Kiswanto Kiswanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.7761

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia dan efektivitas system pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah dengan penerapan standar akuntansi pemerintahan sebagai variabel intervening. Populasi dalam penelitian ini adalah Aparatur Sipil Negara bagian keuangan di Organisasi Pemerintah Daerah Kabupaten Brebes. Pemilihan sampel menggunakan teknik sampel jenuh (sensus). Sumber data adalah data primer yang diperoleh dengan kuesioner. Teknik analisis yang digunakan adalah analisis Structural Equation Model (SEM) dengan menggunakan software SmartPLS 3.0. Hasil menunjukkan bahwa kompetensi sumber daya manusia dan efektivitas sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pemeritah daerah dengan penerapan standar akuntansi pemerintahan sebagai variabel intervening. Simpulan dari penelitian ini yaitu kompetensi sumber daya manusia dan efektivitas sistem pengendalian internal mempunyai hubungan positif terhadap kualitas laporan keuangan pemerintah daerah.
PRINSIP PERILAKU APIP, KUALITAS AUDIT DAN KOMITMEN PROFESIONAL SEBAGAI MODERATING (STUDI EMPIRIS DI BPKP PERWAKILAN JAWA TENGAH) Yuni Ningsih; Kiswanto Kiswanto
Jurnal Akuntansi Vol 7 No 1 (2019): JURNAL AKUNTANSI VOL. 7 NO. 1 JUNI 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.059 KB)

Abstract

Abstrak Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh prinsip perilaku integritas, objektivitas, kerahasiaan dan kompetensi APIP terhadap kualitas audit APIP melalui komitmen pofesional sebagai variabel moderating (studi kasus pada BPKP Pewakilan Jawa Tengah).Populasi dalam penelitian ini adalah seluruh APIP pada BPKP Pewakilan Jawa Tengah. Teknik pengambilan sampel yang digunakan adalah purposive sampling.Sumber data adalah data primer yang diperoleh menggunakan kuesioner. Teknik analisis yang digunakan adalah analisis Structural Equation Model (SEM) menggunakan smartPLS 3.0.Hasil penelitian ini menunjukkan bahwa integritas berpengaruh positif dan signifikan terhadap kualitas audit APIP. Objektivitas, kerahasiaan dan kompetensi tidak berpangaruh signifikan terhadap kualitas audit APIP. Komitmen Profesional sebagai variabel moderating tidak mampu memoderasi pengaruh integritas, objektivitas, kerahasiaan dan kompetensi terhadap kualitas audit APIP. Kata Kunci: integritas; kerahasiaan; komitmen profesional; kompetensi; kualitas audit ; objektivitas
ANALISIS KENDALA DAN PERCEPATAN PENYELESAIAN STUDI MAHASISWA JURUSAN AKUNTANSI Fachrurrozie Fachrurrozie; Kiswanto Kiswanto; Asrori Asrori
Jurnal Pendidikan Ilmu Sosial Vol 28, No 1 (2018): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2317/jpis.v28i1.5396

Abstract

ABSTRACT The unsuccessfulness of graduating on time is being a problem for many students in all universities. The diversity of the students’ characteristic in the learning process makes them have own strategy to complete their study. However, the key for graduating on time is not only about the students’ activeness in the lecture but also how the students’ capability in finishing their thesis as final project. Therefore, many factors (intern and extern) affect the time needed by students to complete their study.The research aimed to: (1) indentify the obstacles of graduating the study on time in the accounting department of economic faculty in Universitas Negeri Semarang (UNNES), Indonesia; (2) identify the commitment to fulfilling the requirements for graduate for whom that should have been finished; (3) analyze the obstacles factor from campus; (4) analyze the external that hamper the students to graduate; (5) Find out the students efforts to complete their study; (6) understand the students’ expectation to the department administrator for completing their study; and (7) determine the solution for students who have problems in order to graduate from the university. The survey approach was used with the students of accounting department of UNNES who late to complete their study as the source persons.
ANALISIS MODERASI MEDIASI HUBUNGAN ARUS KAS-INVESTASI, CSR, DAN BIAYA AGENSI Sri Rahmah Putri Bestari; Kiswanto Kiswanto
Jurnal Ilmiah Wahana Akuntansi Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.829 KB) | DOI: 10.21009/wahana.14.013

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi investasi pada perusahaan manufaktur di Indonesia dengan menggunakan 3 variabel yang terdiri dari 1 variabel independen yaitu arus kas, 1 variabel moderasi yaitu CSR dan 1 variabel mediasi yaitu biaya agensi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011-2016 yang berjumlah 149 perusahaan. Sampel yang digunakan dalam penelitian ini berjumlah 41 perusahaan yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan uji asumsi klasik, analisis regresi sederhana dan analisis regresi dengan variabel moderating mediating (modmed) SPSS 23. Hasil penelitian menunjukkan bahwa arus kas tidak berpengaruh terhadap investasi, CSR terbukti menjadi variabel moderasi hubungan antara arus kas terhadap investasi dan biaya agensi mampu memediasi efek moderat CSR. Simpulan dari penelitian ini yaitu arus kas tidak dapat menjadi faktor yang mempengaruhi investasi, CSR dapat menjadi variabel moderasi yang memperkuat hubungan antara arus kas terhadap investasi dan biaya agensi dapat menjadi variabel mediasi efek moderasi CSR.
Analysis Of The Influence Of Accounting Conservatism, Company Size, Capital Structure, Liquidity And Profit Growth On Earnings Quality Muhammad Nizar; Kiswanto Kiswanto
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.7230

Abstract

This study aims to determine the effect of accounting conservatism, firm size, capital structure, liquidity and earnings growth on earnings quality. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection used purposive sampling, resulting in 70 analysis units, 15 outlier data were removed so that 55 analysis units were processed. Hypothesis testing with descriptive statistics and multiple linear regression using SPSS 21. The results show partially accounting conservatism and firm size have a significant positive effect, while capital structure has a significant negative effect on earnings quality. However, there is no effect of liquidity and earnings growth on earnings quality. Simultaneously all dependent variables have an effect on earnings quality. Companies are expected to apply the principle of accounting conservatism in preparing financial statements. Companies should also be careful in making credit or financing decisions from debt, because they have a negative impact on earnings quality. Companies with good performance with evidence of a bigger company size are able to generate higher quality profits. The next researcher should consider other variables and proxies not included in this study to determine their effect on earnings quality. Apart from conducting fundamental analysis, investors and creditors should pay attention to the quality of earnings so that there are no errors in decision making.
The Role of Women’s Leadership in Manufacturing Companies Listed on the Indonesia Stock Exchange Ratieh Widhiastuti; Kiswanto Kiswanto; Kuat Waluyo Jati
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.461

Abstract

This study aims to determine the role of women in the board of directors in increasing company value through financial performance. The research object was all manufacturing companies listed on the Indonesia Stock Exchange in 2017. The sampling technique used purposive sampling on condition that the company had a board of directors and a female commissioner and did not experience a loss during the observation year. The research data used secondary data in the form of annual financial statements which were downloaded through the official website of the Indonesia Stock Exchange (IDX). Hypothesis testing used WarpPLS analysis. The results showed that the presence of women on the board had a negative impact on financial performance, financial performance had a positive and significant effect on company value, and the presence of women on the board had a significant negative effect on company value through financial performance.
ANALYSIS OF THE FACTORS CAUSING TO BUDGET DISBURSEMENT AT THE END OF THE BUDGET YEAR (STUDY AT UNIVERSITAS NEGERI SEMARANG) Nurchayati Nurchayati; Herlina Herlina; Rudi Hartono; Kiswanto Kiswanto
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i2.9092

Abstract

This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption
Faktor Yang Mempengaruhi Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderating Atta Putra Harjanto; Kiswanto Kiswanto; Nony Rahmawati; Sri Harjanto
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 5 (2023): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i5.139

Abstract

Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.
Co-Authors - FACHRURROZIE Ain Hajawiyah Asrori Asrori Atta Putra Harjanto Dian Fatmawati Hartono, Rudi Herlina Herlina Jati, Kuat Waluyo Muhammad Nizar Nony Rahmawati Ratieh Widhiastuti Sri Harjanto Sri Rahmah Putri Bestari Sutrio Yulyanto Yuni Ningsih