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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi International Journal of Supply Chain Management Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
St. Dwiarso Utomo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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KETERKAITAN RELIGIUSITAS, GENDER, LoM DAN PERSEPSI ETIKA PENGGELAPAN PAJAK Dewi Sofha; St. Dwiarso Utomo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.
BALANCED SCORECARD: FOKUS PADA PERSPEKTIF PELANGGAN Zaky Machmuddah; St. Dwiarso Utomo; Yulita Setiawanta
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 10 No 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.118 KB) | DOI: 10.36694/jimat.v10i1.181

Abstract

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools
PERANAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sawitri Kemala Putri; St. Dwiarso Utomo
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8879

Abstract

Based on the data obtained, this study was made with intention of analyzing the role of good corporate govenance inmoderating profitability and company size against firm value in manufacturing companies listed on the IDX with 3years of observation, namely the 2017-2019 period. The independent variable is proxied using Return On Assets (ROA)as the profitability variable and SIZE as the firm size variable. The moderating variable is proxied using ManagerialOwnership (KM), while the dependent variable uses the proxy Tobins'Q. The population is manufacturing companies in2017-2019 listed on the IDX. The sample taken is 79 manufacturing companies with purposive sampling method. Themethod of analysis uses multiple linear regression. The results of the research tested show that ROA and SIZE have aninfluence on firm value. However, KM is not able to moderate the effect of ROA on firm value. And KM moderates theinfluence of SIZE on firm value.
BIAYA CSR: VOLUNTARY DISCLOSURE, INVESTASI DAN SINYAL? ST. Dwiarso Utomo; Vonny Meilinasari; Zaky Machmuddah
Jurnal Bisnis dan Ekonomi Vol 24 No 1 (2017): VOL. 24 NO. 1 EDISI MARET 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The main issue of the research is concerning CSR expenditure related with voluntary disclosure, investment (ROA) and signaling (divident). Efectivity of social cost dilemma is the trigger of economic motive or social motive in CSR expenditure. The purpose of the current research is to examine the effect of CSR expenditure to voluntary disclosure, CSR expenditure to investment (ROA) and CSR expenditure to signaling (divident). Population of the research was all companies listed in Indonesian Stock Exchange, from 2013-2014. The total of research samples were 141 companies with 69 annual reports done by using purposive sampling method. Data analysis used was classical assumption test and hypothesis test with multiple regression analysis. The result of the research indicated that CSR expenditure positively and significantly affected to investment (ROA). Meanwhile, CSR expenditure did not significantly affect to voluntary disclosure and signaling (divident). The practical implication of the research is that the firm should be based on community excess concept in social responsibility practice. Keywords: CSR expenditure, voluntary disclosure, investment and signaling.
Interesting Features of a Career of Supply Chain Manager St. Dwiarso Utomo; Zaky Machmuddah; Khaeronisa Khaeronisa; Suhana Suhana
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract— Supply Chain Management Career Information and Education Requirements is the main objective of the current research. So for this purpose empirically whether the supply chain manager profession is still in demand by students in the industrial revolution 4.0 era is considered. Factors that influence students' career interests to be Supply Chain Managers are examined in th study. Accounting study program students in Semarang City Indonesia are used as the population in research. The sample was obtained as many as 312 respondents using a random method. SEM with Warp PLS is used as a data processing technique. The test results prove that 58.5% of respondents chose a career as an Supply Chain Manager, 38.2% chose to become civil servants, 3.3% chose to become entrepreneurs, this proves that the career of becoming an Supply Chain Manager is still in demand by accounting students. Financial rewards, labor market considerations, work environments, professional recognition, and social value have significant effects on career interests as supply chain managers. Gender moderates the influence of social values on career interests as Supply Chain Managers. However, professional training has no effect on career interests as supply chain managers. It means that the research succeeded in proving that there are several factors influencing the interests of career accounting students as Supply Chain Managers in the era of the industrial revolution 4.0.
Effect of Supply Chain Management to Corporate Financial Performance through Corporate Environmental Disclosure: Evidence from Indonesia St. Dwiarso Utomo; Zaky Machmuddah; Riana Sitawati
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract— The purpose of the research is to evidence the role of corporate environmental disclosure in mediating the relationship between supply chain management and corporate financial performance. Food and beverage companies listed in Indonesia Stock Exchange in period of 2014-2018 are the sample of the current research. Path Analysis with Partial Least Squares-Structural Equation Modeling (SEM) is used to analyze data. The research finding found that supply chain management directly affects to corporate financial performance and supply chain management indirectly affect to corporate financial performance through corporate environmental disclosure. Theoritical implication of the research is that the research supports the existing theory. While practical implication of the research is that CED can be used to gain personal branding from stakeholders and to protect from SCMaction. Thus, it can increase financial and economic performance to keep company legitimate.
Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Zaky Machmuddah; Muchamad Syafruddin; Dul Muid; St. Dwiarso Utomo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.857 KB) | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders  decision making process
Co-Authors Dewi Sofha Dul Muid Khaeronisa Khaeronisa MUCHAMAD SYAFRUDDIN Riana Sitawati Sawitri Kemala Putri Suhana Suhana Vonny Meilinasari Yulita Setiawanta Zaky Machmuddah