Muhammad Noor Ardiansah
Jurusan Akuntansi Politeknik Negeri Semarang, Indonesia Jalan Prof. H. Sudarto, SH Tembalang, Semarang, Jawa Tengah, Indonesia 50239

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PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT: STUDI EMPIRIS KOPERASI DI KOTA SEMARANG Ardiansah, Muhammad Noor
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1907

Abstract

Beberapa variabel seperti jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas terhadap permintaan audit internal koperasi mempunyai dampak empiris. Penelitian ini menggunakan 78 koperasi sebagai responden di Semarang yang menyelenggarakan rapat anggota tahunan pada tahun 2004 -2005. Analisis data menggunakan regresi logistik. Hasil menunjukkan bahwa variabel independen yaitu jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas adalah signifikan secara parsial dan simultan. AbstractSome variables such as member number, organization size, gearing ratio and liquidity ratio to the demand of external audit in cooperative have empirical impact. The respondents of this research were 78 cooperative organizations in Semarang, which have annual member meeting in 2004-2005. Logistic regression was used to analyze the data. The result shows that partially and simultaneously the independent variables have significant influence to the demand of audit services Keywords: extern audit; logistic regression; member number; size cooperation; gearing
ANALISIS KESIAPAN PROGRAM STUDI DALAM PRODUCTION BASED EDUCATION: STUDI PADA PROGRAM STUDI D3 AKUNTANSI POLINES Ardiansah, Muhammad Noor
Dinamika Pendidikan Vol 9, No 1 (2014): Juni 2014
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

There has been no clear studies to identify, verify and analyze readiness program resources in order to study the implementation of PBE resulted in initial position (existing point) is not clear that the priority programs and activities that are carried out per year tend to be responsive and not directed priorities. These conditions resulted in analysis of resource readiness courses in the management of production-based learning pattern PBE draw conducted This study aims to identify and verify and analyze readiness resources management courses in the pattern of production based learning, particularly in the Accounting Studies Program. This research is expected to be used to increase the effectiveness of learning and vocational education to improve the quality and relevance of polytechnic graduates. Total score was 33 the existence of resources from the scale of 12-60. The average score is 2.75. The average score was shown the position of Prodis resources have been used, but its role is unclear (repeatable) tend to have clearly defined functions, communicated and documented (defined). Resources have been managed, monitored and evaluated well (managed) are: curriculum resources, networking courses, lab facilities, ISO-based management. Resources have been used but not optimal role: resources module practice, the formulation of an internship, practice material / TA, the performance of IC-based lecturer
PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT: STUDI EMPIRIS KOPERASI DI KOTA SEMARANG Ardiansah, Muhammad Noor
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1907

Abstract

Beberapa variabel seperti jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas terhadap permintaan audit internal koperasi mempunyai dampak empiris. Penelitian ini menggunakan 78 koperasi sebagai responden di Semarang yang menyelenggarakan rapat anggota tahunan pada tahun 2004 -2005. Analisis data menggunakan regresi logistik. Hasil menunjukkan bahwa variabel independen yaitu jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas adalah signifikan secara parsial dan simultan. AbstractSome variables such as member number, organization size, gearing ratio and liquidity ratio to the demand of external audit in cooperative have empirical impact. The respondents of this research were 78 cooperative organizations in Semarang, which have annual member meeting in 2004-2005. Logistic regression was used to analyze the data. The result shows that partially and simultaneously the independent variables have significant influence to the demand of audit services Keywords: extern audit; logistic regression; member number; size cooperation; gearing
THE EFFECT OF ASSET QUALITY, PROFITABILITY, LIQUIDITY, AND EFFICIENCY TOWARD CAPITAL ADEQUACY SHARIA COMMERCIAL BANKS IN INDONESIA PERIOD 2010-2014 Rinjani, Uniq Wahyu; Ardiansah, Muhammad Noor
Jurnal Sains Ekonomi dan Perbankan Syariah Vol 5, No 1 (2015): Juli 2015
Publisher : Jurnal Sains Ekonomi dan Perbankan Syariah

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Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis signifikansi pengaruh kualitas aktiva, profitabilitas, likuiditas, dan efisiensi terhadap kecukupan modal Bank Umum Syariah di Indonesia Periode 2010-2014 baik secara simultan maupun parsial.Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia periode 2010-2014. Dengan menggunakan metode purposive sampling diperoleh sampel sebanyak 5 (lima) Bank Umum Syariah. Model analisis dalam penelitian ini menggunakan model analisis regresi data panel dan teknik analisis untuk uji hipotesis menggunakan uji R2, uji F, dan uji t.  Hasil pengujian hipotesis dan pembahasan menunjukan bahwa kualitas aktiva, profitabilitas, likuiditas, dan efisiensi secara simultan berpengaruh signifikan terhadap kecukupan modal Bank Umum Syariah periode 2010-2014. Kualitas aktiva dan likuiditas secara parsial masing-masing berpengaruh signifikan terhadap kecukupan modal, sedangkan profitabilitas dan efisiensi secara parsial masing-masing berpengaruh tidak signifikan terhadap kecukupan modal Bank Umum Syariah periode 2010-2014.Kata Kunci: Kualitas Aktiva, Profitabilitas, Likuiditas, Efisiensi, dan Kecukupan Modal
Dampak Kualitas Layanan Dan Kinerja Keuangan Terhadap Keinginan Migrasi Nasabah Bank Syariah Di Jawa Tengah ardiansah, muhammad noor
Jurnal Sains Ekonomi dan Perbankan Syariah Vol 1, No 1 (2011): april 2011
Publisher : Jurnal Sains Ekonomi dan Perbankan Syariah

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Abstract

This research’s aim to examined impact of banking services quality and financial performance toward shariah bank’s customer migration intention. Respondent of this study were shariah bank’s customer at 7 big cities in Central Java, who asked to perform the questionnaire. Regression analysis used to examine the hypothesis. Result show that intention of bank’s customer to migration was influence by banking services quality and financial performance, significantly. Especially financial performance determinant : operational expenses and revenue ratio and assets growth. This results support empirically research of Ardiansah (2005), and Derina and Makaliwe (2006), that shariah banking behavior who more rational and financial aspects orientation should take banking services quality and financial performance that profitability as expected decision
The Risk Evaluation in Sharia Rural Banks: A Practices and Role Strengthening of Internal Auditor Muhammad Noor Ardiansah; Indah Anisykurlillah
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.7512

Abstract

This study aims to examine the role of internal auditors on the business's risk valuation in Indonesia sharia rural banking. A qualitative approach used with the following three steps analysis. The first is the exploration of internal auditor function's existence, second focused on obtaining a depth conversation analysis, and, last, a confirmation to obtain the result's credibility. The results showed that internal auditors divided into two different important roles, included in directors' function, and the other was a supervisory role of the separated internal control unit, which both are controlling business risks in the operational, financial reporting, and compliance management. Internal auditors' role in the separated internal control force is more sustainable, consistent in all business aspects, and therefore focused on the potential business risks. Another role took comprehensive control, but it restricted by capacity and operational complexities.
ANALISIS KESIAPAN PROGRAM STUDI DALAM PRODUCTION BASED EDUCATION: STUDI PADA PROGRAM STUDI D3 AKUNTANSI POLINES Ardiansah, Muhammad Noor
Dinamika Pendidikan Vol 9, No 1 (2014): June 2014
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v9i1.3358

Abstract

There has been no clear studies to identify, verify and analyze readiness program resources in order to study the implementation of PBE resulted in initial position (existing point) is not clear that the priority programs and activities that are carried out per year tend to be responsive and not directed priorities. These conditions resulted in analysis of resource readiness courses in the management of production-based learning pattern PBE draw conducted This study aims to identify and verify and analyze readiness resources management courses in the pattern of production based learning, particularly in the Accounting Studies Program. This research is expected to be used to increase the effectiveness of learning and vocational education to improve the quality and relevance of polytechnic graduates. Total score was 33 the existence of resources from the scale of 12-60. The average score is 2.75. The average score was shown the position of Prodi's resources have been used, but its role is unclear (repeatable) tend to have clearly defined functions, communicated and documented (defined). Resources have been managed, monitored and evaluated well (managed) are: curriculum resources, networking courses, lab facilities, ISO-based management. Resources have been used but not optimal role: resources module practice, the formulation of an internship, practice material / TA, the performance of IC-based lecturer
Empirical Study on Customer Perception of E-Commerce: Mediating Effect of Electronic Payment Security Ardiansah, Muhammad Noor; Chariri, Anis; Januarti, Indira
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.20147

Abstract

This research aims to give empirical evidence in the mediating role of e-payment security on e-commerce's customer purchase intention. This study involved millennia's generation in Semarang, which used structural equation modelling to analyze the model. The analysis stages consist of evaluating measurement, structural, the goodness of fit model, and hypothesis testing. The finding showed that there is a mediating effect of perceived usefulness in the relationship perceived ease of use to purchase intention, and also the relationship perceived ease to use on e-payment security perception. These results indicated that consumer's purchase intention strongly influenced of ease of use and usefulness understanding, without directly associated with the payment security aspects.
Maturity Level On Computer-Based Accounting Systems: The Case of Indonesian Small Medium Enterprises Muhammad Noor Ardiansah; Indah Anisykurlillah
Journal of Management and Business Environment (JMBE) Vol 2, No 1: July 2020
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v2i1.2663

Abstract

This study aims to provide the empirical facts of the maturity level of computer-based accounting systems adopted by small and medium enterprises (SMEs) in Indonesia. This study was motivated by the limited research on the antecedent of adoption of computer-based accounting systems in SMEs. A survey conducted to SMEs in Semarang using questionnaire. The data was analyzed using correlation test. The results show the maturity level of the SMEs accounting system is at the third level (defined), which means that the accounting system development activities have been determined but are not yet optimal. Key maturity activities that are related significantly are planning and organization, business process management, risk management, and problem management, as well as system standardization and measurement. The results of this study contribute to the government to create a strategy for increasing adoption by strengthening the SMEs system maturity.
The Risk Evaluation in Sharia Rural Banks: A Practices and Role Strengthening of Internal Auditor Ardiansah, Muhammad Noor; Anisykurlillah, Indah
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.7512

Abstract

This study aims to examine the role of internal auditors on the business's risk valuation in Indonesia sharia rural banking. A qualitative approach used with the following three steps analysis. The first is the exploration of internal auditor function's existence, second focused on obtaining a depth conversation analysis, and, last, a confirmation to obtain the result's credibility. The results showed that internal auditors divided into two different important roles, included in directors' function, and the other was a supervisory role of the separated internal control unit, which both are controlling business risks in the operational, financial reporting, and compliance management. Internal auditors' role in the separated internal control force is more sustainable, consistent in all business aspects, and therefore focused on the potential business risks. Another role took comprehensive control, but it restricted by capacity and operational complexities.