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All Journal Statistika Jurnal Statistika Universitas Muhammadiyah Semarang Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal ULTIMA Accounting Performance : Jurnal Bisnis dan Akuntansi PANCANAKA Jurnal Kependudukan, Keluarga, dan Sumber Daya Manusia Jurnal Kebijakan Pembangunan Jurnal Transformasi Administrasi Jurnal Kewidyaiswaraan
Agus Suharsono
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Implementasi Pelatihan Kepemimpinan Administrator secara Jarak Jauh di Lingkungan Kementerian Keuangan Agus Suharsono
Jurnal Kebijakan Pembangunan Vol 16 No 1 (2021): Jurnal Kebijakan Pembangunan
Publisher : Badan Penelitian dan Pengembangan Daerah Provinsi Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.194 KB) | DOI: 10.47441/jkp.v16i1.150

Abstract

Administrator Leadership Training (PKA) is training for ASN Echelon III which aims to improve leadership performance competencies. Based on the Decree of the Head of the Financial Education and Training Agency (BPPK) No. 82 of 2020, BPPK can conduct distance training as an alternative to learning. This study aims to analyze the implementation of remote PKA policies at the Ministry of Finance. The research method used is quasi-experimental. Collecting data through distributing questionnaires to 26 training participant respondents from various regions (different time zones), then analyzed inductively. The results show that online learning methods make the learning process more productive because learning activities are varied and documented, time and place are flexible, budget allocations are much lower than offline learning. However, there were also several weaknesses, including the lack of social interaction between participants, interference that could occur due to unstable internet networks, and participants feeling tired because they had to sit and stare at a computer screen for a long time. Research recommendations are to improve the quality of the internet network, have independent study and assign assignments before online learning, include case study material as discussion material, and add learning material in the form of videos (not just documents). Abstrak Pelatihan Kepemimpinan Administrator (PKA) merupakan pelatihn bagi ASN eselon III yang bertujuan untuk meningkatkan kompetensi kinerja kepemimpinan. Berdasarkan Keputusan Kepala Badan Pendidikan dan Pelatihan Keuangan (BPPK) Nomor KEP-82/PP/2020, BPPK dapat melakukan pelatihan jarak jauh sebagai alternatif pembelajaran. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan PKA secara jarak jauh di Kementerian Keuangan. Metode penelitian yang digunakan adalah quasi eksperimen. Pengumpulan data melalui pembagian kuesioner kepada 26 responden peserta PKA dari berbagai daerah (zona waktu berbeda), kemudian dianalisis secara logika-induktif. Hasil penelitian menunjukkan bahwa metode pembelajaran daring membuat proses belajar lebih produktif karena kegiatan belajarnya bervariasi dan terdokumentasi, waktu dan tempat yang fleksibel, alokasi anggaran jauh lebih rendah dibandingkan pembelajaran tatap muka. Akan tetapi terdapat juga beberapa kelemahan antara lain minimnya interaksi sosial antar peserta, gangguan yang bisa terjadi akibat tidak stabilnya jaringan internet, serta peserta merasa lelah karena harus duduk dan menatap layar komputer dalam waktu lama. Rekomendasi penelitian adalah peningkatan kualitas jaringan internet, adanya belajar mandiri dan pemberian tugas sebelum pembelajaran daring, memasukkan materi studi kasus sebagai bahan diskusi, dan menambah materi belajar berupa video (bukan hanya dokumen).
PEMODELAN INFEKSI OPURTUNISTIK PADA KASUS HIV/AIDS DENGAN MODERATING KEPATUHAN TERAPI ARV MENGGUNAKAN PENDEKATAN PARTIAL LEAST SQUARE Herlina Jusuf; Setia Ningsih; Bambang Widjanarko Otok; Agus Suharsono
Jurnal Statistika Universitas Muhammadiyah Semarang Vol 4, No 2 (2016): Jurnal Statistika
Publisher : Program Studi Statistika, Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Muham

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.578 KB) | DOI: 10.26714/jsunimus.4.2.2016.%p

Abstract

Tujuan penelitian ini mengetahui faktor-faktor yang mempengaruhi infeksi oportunistik pada kasus HIV/AIDS dengan moderating kepatuhan terapi ARV. Data yang digunakanadalah data sekunder hasil rekam medis penderita HIV/AIDS. Efek kepatuhan terapi ARV sebagai moderating, terhadap hubungan predisposisi, manifestasi klinis dengan infeksi oportunistik diestimasi dengan pendekatan PLS. Hasil penelitian menunjukkan bahwa model infeksi oportunistik adalah fit dengan criteria Q 2 sebesar 63,3 persen.Predisposisi dan manifestasi klinis mempengaruhi infeksi oportunistik, Efek moderating kepatuhan terapai ARV mempunyai pengaruh yang bersifat memperlemah terhadaphubungan antara predisposisi dengan infeksi oportunistik sebesar 15,8 persen, sedangkan pada manifestasi klinis mempunyai pengaruh bersifat memperkuat terhadapinfeksi oportunistik sebesar 12,3 persen.Kata Kunci : Infeksi Oportunistik, HIV/AIDS, PLS, Moderating
ERROR CORRECTIONMODEL PADA VOLUME PERDAGANGAN SAHAM DI BURSA EFEK SURABAYA Agus Suharsono; Suryo Guritno
STATISTIKA: Forum Teori dan Aplikasi Statistika Vol 4, No 2 (2004)
Publisher : Program Studi Statistika Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jstat.v4i2.868

Abstract

Perdagangan saham sebenarnya merupakan perdagangan biasa sebagaimana jual beli barang di pasar pada umumnya. Adapembeli, penjual, tawar menawar, penyerahan barang dan uang. Hanya saja bedanya bahwa didalam perdagangan sahamini seseorang yang ingin membeli atau menjual saham di bursa efek tidak dapat secara langsung mengadakan transaksi jualbeli tersebut. Untuk melakukan jual beli investor harus melalui perusahaan efek (broker atau pialang) yang juga anggotabursa yang selanjutnya akan bertindak sebagai pembeli atau penjual. Harga saham suatu perusahaan dipengaruhi olehbeberapa faktor dimana interaksi diantara faktor tersebut akan membentuk nilai saham. Salah satu diantara faktor tersebutfaktor fundamental. Faktor fundamental merupakan informasi yang berkaitan dengan kondisi internal perusahaan, industrisejenis, dan prospek usaha.Tujuan penelitian adalah untuk mengetahui pengaruh jangka pendek dan jangka panjang volume perdagangan saham diBursa Efek Surabaya dan mengetahui pengaruh faktor Indeks Harga Saham Gabungan (IHSG), right issue, kurs dollar dantingkat suku bunga Singapore International Bank Offered Rate (SIBOR). Hasil penelitian menunjukkan bahwa pendekatankointegrasi memberikan hasil yang lebih baik dibanding analisis regresi. Hal ini dilihat dari nilai R2 yang tinggi danterpenuhinya asumsi residual yang berimplikasi pengaruh jangka panjang dari peubah penjelasnya dapat diketahui.Sedangkan pada analisis regresi apabila asumsi dipenuhi berimplikasi adanya hubungan jangka panjang.
Pemodelan Persamaan Struktural untuk Loyalitas Konsumen Bank H. Teman Koesmono; Agus Suharsono
STATISTIKA: Forum Teori dan Aplikasi Statistika Vol 5, No 1 (2005)
Publisher : Program Studi Statistika Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jstat.v5i1.917

Abstract

Pemasar saat ini lebih memusatkan perhatian dalam mempertahankan pelanggan yang sudahada, disamping mendapatkan pelanggan baru. Mereka mulai menyadari bahwa pelanggan yangsudah ada merupakan sasaran penjualan yang lebih mudah dan seringkali lebih menguntungkan.,tetapi kepuasan pelanggan tidak cukup lagi menjadikan ukuran loyalitas pelanggan. Untuk itu harusdiperhatikan variabel lain seperti unsur bauran pemasaran, hal ini dalam rangka mempertahankanpelanggan agar tetap loyal. Demikian halnya dengan nasabah Bank, unsur bauran pemasaran yangditeliti meliputi atribut produk, lokasi, dan biaya.Selanjutnya akan ditelusuri unsur mana yang paling berpengaruh terhadap loyalitas nasabah,baik secara langsung maupun secara tidak langsung, yaitu melalui variabel retransactioncommitment, cross selling, dan word of mouth. Untuk mengetahui besarnya pengaruh tersebut,digunakan pemodelan persamaan struktural.Hasil penelitian menunjukkan model struktural adalah sebagai berikut:WOM = 0.003 Produk + 0.13 Lokasi + 0.34 BiayaRetransaction = 0.13 Produk + 0.26 Lokasi + 0.66 BiayaCross selling = 0.13 Produk + 0.321Lokasi + 0.70 BiayaLoyalitas = 0.20 WOM + 0.34 Retransaction + 0.35 Cross sellingSecara keseluruhan model dapat dikatakan masih kurang baik, hal ini ditunjukkan dengannilai Chi-Square yang besar (3,338) dan p value (0.00) lebih kecil dari a = 0,05. Tetapi dalamfenomena ekonomi dapat dijelaskan sebagai berikut bahwa unsur yang harus ditingkatkan adalahkonstruk biaya, karena mempunyai pengaruh paling besar terhadap Cross Selling, yaitu sebesar0.70. Sementara Cross selling adalah variabel antara yang paling berpengaruh terhadap loyalitas,dengan pengaruh sebesar 0.35. Disamping itu konstruk biaya juga mempunyai pengaruh langsungterhadap loyalitas nasabah paling besar dibandingkan dengan konstruk eksogen yang lain.
Analisis Sengketa Pajak Pertambahan Nilai Atas Non Funded Income Pada Pengusaha Jasa Perbankan Agus Suharsono
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3233

Abstract

This study analyzes Value Added Tax disputes on Non-Funded Income at Banking Service Entrepreneurs with a case study of the Supreme Court Reconsideration Decision Number 628/B/PK/PJK/2019 to find out how the Judge decided the dispute. The research method used is juridical normative with statutory, case, and analytical approaches. The data used are laws, Judges' Decisions, and Doctrine. The data were collected by means of document studies, the results of data processing were narrated descriptively with the IREAC law application model: Issues, Rules, Evidence, Application, Conclusion. The results of the research are the tax authorities' opinion that the Selling Agent Fee-Invest Services-Services Priority account as the name implies is income from sales agent service fees as Non-Funded Income which is an object of VAT, Judges based on the evidence in court argued that the account was for banking services that were not objects VAT. In determining taxes, tax authorities are based on formal principles, while judges are based on material principles or the principle of substance over the form. Judges' decisions that are legally enforceable are still a material source of law, and should be used as a consideration for the tax authorities in determining taxes for similar cases so that they do not become tax disputes that must be resolved through acting legal measures that require time, effort and other resources.
INOVASI PEMBELAJARAN AKUNTANSI DI YOUTUBE MENYONGSONG INDONESIA EMAS 2045 Agus Suharsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1954

Abstract

Abstract — Indonesia is currently launching an era of demographic bonuses in which the productive population is more dominant than the non-productive population. They are the golden generation that will realize Indonesia Golden 2045. The subject of this research is about innovation in accounting learning to realize the educational goals of 2020, namely capacity building, modernization of the learning process with the use of technology, strengthening services, easy access, and can be felt by all levels of society. The method used is qualitative, data in the form of accounting learning videos on YouTube which are analyzed logically-inductively and then presented descriptively. The results of the study note that there is already an accounting learning video on YouTube but its nature is scattered so that it cannot be used as a complete learning medium for this purpose it is necessary to collaborate with several parties to create an integrated Accounting Learning account and complete one course in accordance with the established curriculum. In order for the video display to suit the tastes of the learner, the making involves students across campus. A complete accounting learning video can be used as a learning media with a blended learning system so that face-to-face meeting is more effective for practice and case studies. Keywords: Accounting Learning; Millennial Generation; YouTube; Indonesia Gold 2045.
PEMODELAN HARGA SAHAM BLUE CHIP MENGGUNAKAN VECTOR AUTOREGRESSIVE (VAR) Agus Suharsono; Aryo Wibisono
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.813 KB)

Abstract

In a stock exchange in the capital market, the most in demand by investors is stocks. Shares are securities which shows the ownership of the company, so that shareholders have the right to a dividend or other distribution of profit sharing as well as by the company to its shareholders. The capital market is an indicator of economic progress and support the economy of a country. In this decade, the stock market has experienced rapid development due to pressure from technological change, liberalization and globalization. These changes affect the behavior of the capital markets and cause long-term balance and improving the relations between the world's capital markets. Otherwise interconnected capital markets if the two separate markets have the same movement and the correlation between the movement of the index. Capital markets in the region are likely to have the same movement and the effects of contagion (contagion effect) is high (1). During the observation period, October 2015 to March 2016, there was a phenomenon in which IHSG is not always the same and has a correlation with the movement of world stock market indices. It is also supported by the differences found in the results of some previous studies. The purpose of this study was to determine the relationship between stocks bluechip : Astra International Tbk (ASII), Unilever Indonesia Tbk (UNVR), Astra Agro Lestari Tbk (AALI), Bank Rakyat Indonesia Agroniaga (AGRO) and Bank Rakyat Indonesia (BRI ). The analytical method used in this study is Multivariate Time Series, especially Vector Autoregression (VAR). The results of this study with the model produces the best model VAR (2), AGRO = 11.56 - 4.03*ASII(-1) - 4.40*ASII(-2) + 3.76*UNVR(-1) + 1.27*UNVR(-2) + 1.38*AALI(-1) + 2.54*AALI(-2) + 0.73*AGRO(-1) + 0.14*AGRO(-2) + 5.40*BRI(-1) - 1.34*BRI(-2). The value of AIC (Akaike Information Criterion) = 4.47 Keywords: BLUE CHIP, Stock Price, VAR.
PENEMUAN HUKUM HAKIM PENGADILAN PAJAK DALAM MEMUTUSKAN PBB HUTAN RESTORASI EKOSISTEM Agus Suharsono; Aniek Juliarini
Jurnal Transformasi Administrasi Vol 10 No 1 (2020)
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v10i1.152

Abstract

The Land and Building Tax of the Forestry sector managed by the DGT is an objective tax whose tax depends on the value of the object. The number of objections to land and building tax disputes in 2017 was 384 or 4% of all objections. Decision of Tax Court Number PUT-107539.18 / 2015 / PP / M.IVB related to the stipulation of Land and Building Tax on Land and Building Tax objects in the form of ecosystem restoration forest. This is interesting to analyze because the main issue of the calculation of the sale value of forest tax objects has an ecosystem restoration function that does not yet have a specific regulation. The method used is normative juridical research with approaches: law, concept, case, and analysis. The research data in the form of primary legal materials are all written regulations and decisions of the Tax Court, secondary legal materials in the form of books, articles, and legal dictionaries. Data is collected by literature study which is done by searching, researching, studying, recording, and interpreting by polyiangulation. The collected data is analyzed qualitatively by recording, studying, and interpreting and then explaining descriptively. The results of the study revealed that the Tax Court Judge in deciding the Land and Building Tax dispute over an object in the form of an ecosystem restoration forest was not bound by written regulations but also considered the judge's beliefs. In addition, it is known that there are no specific regulations governing the valuation of land and building tax objects on forests that have an ecosystem restoration function.
Strategi Smart Test Dalam Pembelajaran Latsar CPNS di Era Society 5.0 Agus Suharsono; Ana Uluwiyah
Pancanaka Vol 1 No 1 (2020): PANCANAKA Jurnal Kependudukan, Keluarga dan Sumber Daya Manusia
Publisher : Perwakilan BKKBN Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1120.487 KB) | DOI: 10.37269/pancanaka.v1i1.34

Abstract

An important point in community 5.0 is cross-section based on knowledge and information, thus encouraging people to be able to continue to grow and develop into active community people. The concept in society 5.0, has begun to develop in the culture of Indonesian society. There are several important indicators, including public awareness to use IT as an "enabler" in supporting work activities. This paper will provide a general description of one of the learning methods that support the realization of a culture of society 5.0 to improve the competence of training participants, through empirical studies with survey data on the CPNS Latsar Training Ministry of Finance. Based on the results of descriptive analysis, a general description is obtained that through the development of learning methods that are appropriate to the culture of society 5.0, learning objectives such as increasing the competency of participants are more easily achieved. The reason is because, the development of learning methods, in this paper uses Quizizz, according to the needs and culture of the participants which is basically 100% millennial generation. This can be concluded, that with the culture of society that has begun to shift to sociality 5.0, the government needs to innovate or breakthrough according to community needs to be more effective and efficient.
Konsep Peningkatan Kompetensi Widyaiswara dalam Penyusunan Karya Tulis Ilmiah Indonesia dengan Model Pembelajaran 70-20-10 Agus Suharsono
Jurnal Kewidyaiswaraan Vol 5 No 1 (2020): Jurnal Kewidyaiswaraan
Publisher : Pusat Pembinaan Jabatan Fungsional Bidang Pengembangan Kompetensi Pegawai ASN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.698 KB)

Abstract

This paper discusses the development of the implementation of one of the DPP IWI Work Programs for the 2019-2023 period, namely the development of the Widyaiswara profession through the holding of conferences, seminars, scientific meetings, community service, and providing consultancy and assistance with books or scientific journals. The method used is level one development that is researching but not proceeding with making products and not conducting field testing. Widyaiswara profession with the main material about making papers in the field of education. Requirement Analysis, Design, its implementation is carried out between the DPP IWI and LAN as a guiding institution. Using the 70-20-10 blended learning model by utilizing the LAN website or the DPP IWI website, couching, guidance, Community Practices, and integrated action learning in the workplace to submit to accredited journals or exhibited at Widyaiswara’s Annual Scientific meetings that try to go hand in hand with the Widyaiswara Annual Congress. This model can be used as a learning model in ASN Corporate University.
Co-Authors Ana Uluwiyah Aniek Juliarini Aryo Wibisono Bambang Widjanarko Otok H. Teman Koesmono Herlina Jusuf Setia Ningsih Suryo Guritno