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All Journal Jurnal Reviu Akuntansi dan Keuangan TEMA (Jurnal Tera Ilmu Akuntansi) MIX : Jurnal Ilmiah Manajemen Jurnal Bisnis, Manajemen, dan Informatika Journal of Livestock Science and Production JIA (Jurnal Ilmiah Akuntansi) Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi
Syaiful Iqbal
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Veterinary

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Muatan Informasi Rasio-Rasio Laporan Arus Kas: Perbandingan pada Perusahaan yang Bertumbuh dan yang Tidak Bertumbuh Iqbal, Syaiful
TEMA Vol 5, No 2 (2004)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v5i2.131

Abstract

Penelitian ini betujuan untuk memberikan tambahan bukti empiris yang dapat menunjukkan bahwa laporan arus kas memiliki muatan informasi dan muatan informasi tersebut berbeda antara dalam perusahaan bertumbuh dan dalam perusahaan tidak bertumbuh Penelitian ini merupakan event-study, yang berusaha untuk mengetahui pengaruh pengumuman laporan arus kas. Jumlah sampel sebanyak 92 perusahaan manufaktur dikelompokkan menjadi perusahaan bertumbuh dan perusahaan tidak bertumbuh dengan menggunakan analisis faktor. Hipotesis dikembangkan dengan variabel CAR (Cummulative Abnormal Return) sebagai variabel dependen dan rasio- rasio laporan arus kas sebagai variabel independen. Alat Chow-test dan t-test modifikasian digunakan untuk membuktikan apakah terdapat perbedaan muatan informasi arus kas pada perusahaan bertumbuh dan tidak bertumbuh Hasil penelitian menunjukkan bahwa tidak satupun rasio-rasio laporan arus kas yang memiliki asosiasi signifikan dengan CAR. Artinya, rasio-rasio laporan arus kas tidak memiliki muatan informasi yang dapat ditangkap oleh pelaku pasar modal. Hal ini terjadi pada kedua kelompok sampel.Kata Kunci: Muatan Informasi, Laporan Arus Kas, dan Perusahaan Bertumbuh dan Tidak Bertumbuh
Persepsi Profesi Akuntansi: Pengetahuan Teknologi Informasi yang Harus Dikuasai Iqbal, Syaiful
TEMA Vol 6, No 2 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i2.157

Abstract

Penerapan teknologi informasi dalam perusahaan mengalami kemajuan yang sangat cepat dengan ditemukan Data-Base Management System (DBMS). Teknologi informasi ini dapat menggantikan peran akuntan melaksanakan fungsi akuntansi dalam menyediakan laporan keuangan. Pergeseran peran ini memaksa akuntan untuk menemukan peluang baru dengan cara meningkatkan kompetensi di bidang teknologi informasi. Sehingga akuntan dapat berjalan selaras dengan perkembangan teknologi informasi Studi empiris ini berusaha menemukan kualifikasi pengetahuan teknologi informasi yang seharusnya dikuasai oleh akuntan sesuai dengan kompetensi profesionalnya. Sampel diambil dari populasi akuntan yang meliputi akuntan internal, pemerintah, dan publik. Tujuh buah hipotesis diajukan sesuai dengan diskripsi kualifikasi pengetahuan teknologi informasi. Alat igi t dan anova digunakan untuk melihat persepsi akuntan terhadap teknologi informasi yang harus dikuasai. Hasil penelitian ini menunjukkan akuntan publik dan intern berpendapat sama bahwa tekonologi informasi harus dikuasai oleh akuntan. Kualifikasi teknologi informasi yang harus dikuasai meliputi Pengetahuan keyboard literacy, Pengetahuan system hardware, Pengetahuan system software, Pengetahuan desain dan pengembangan system, Pengetahuanpaket akuntansi, Pengetahuan electronic data processing auditing, dan Pengetahuan pemrograman. Hampir sama, Akuntan Pemerintah berpendapat bahwa kualifikasi teknologi informasi tersebut harus dikuasai oleh profesi kecuali Pengetahuan Pemrograman. Pengetahuan ini bukan termasuk bagian dari kompetensi akuntansi. Kata Kunci: Data Base Management System, Profesi Akuntansi dan Teknologi Informasi
Corporate Governance Sebagai Alat Pereda Praktik Manajemen Laba (Earnings Management) Iqbal, Syaiful; Fachriyah, Nurul
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.108

Abstract

Penelitian ini bertujuan untuk mengetahui apakah corporate governance memilikipengaruh terhadap aktivitas praktik manajemen laba?;  Bagaimanakah pengaruh  corporate  governance  terhadap praktik manajemen  laba?;  dan  dapatkah  corporate  governance dijadikan  sebagai  alat  untuk  mengendalikan  adanya praktik manajemen laba? Jawaban atas pertanyaan tersebut merupakan bukti empiris tentang efektifitas mekanisme corporate governance dalam mengendalikan adanya praktik manajemen laba di perusahaan. Metode statistik yang digunakan adalah regresi linier berganda kuadrat (ordinary least squares regression/OLS), t-test, dan F-test dengan tingkat signifikan sebesar 5 %. Sampel penelitian ini berjumlah 300 tahun-perusahaan yang  diambil  dari populasi sebanyak  329 perusahaan yang terdaftar di Bursa Efek Jakarta dari periode 2000 sampai periode  2006. Pengambilan sampel menggunakan teknik purposive sampling. Hasil pengujian secara simultan menunjukkan bahwa, kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi dan komite audit memiliki pengaruh yang signifikan terhadap praktik manajemen laba. Sedangkan, hasil pengujian secara parsial menunjukkan  bahwa  kepemilikan  manajerial  memiliki pengaruh negatif yang signifikan  terhadap praktik  manajemen  laba,  ukuran dewan direksi  memiliki pengaruh positif yang signifikan terhadap praktik manajemen  laba,  dan komite audit memiliki pengaruh yang signifikan namun dengan arah hubungan yang positif terhadap praktik manajemen  laba,  sedangkan  kepemilikan  institusional  tidak berpengaruh terhadap praktik manajemen laba. Kata Kunci:  manajemen laba, kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi dan komite audit
Do CEO Power And Industry Type Affect The CSR Disclosure? Zahra; Erwin Saraswati; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20367

Abstract

This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or strong company has more involvement in expanding or reducing the company's CSR disclosures. The results also show that the type of industry is not a strong character that has an influence on the company's CSR disclosure. CSR disclosure by the company is only one of the reports that function as a means of delivering information, whether used for legitimate acquisitions or as information for external and internal parties.
EFEKTIFITAS FREE FLOAT DALAM MENDONGKRAK LIKUIDITAS BURSA EFEK INDONESIA Deuis Fitriani; syaiful iqbal; Wuryan Andayani
MIX: JURNAL ILMIAH MANAJEMEN Vol 10, No 1 (2020): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.269 KB) | DOI: 10.22441/mix.2020.v10i1.009

Abstract

This study aims to investigate the effect of free float toward market liquidity of Indonesia Stock Exchange, as effectiveness evidence in the implementation of regulation Number: Kep-0001/BEI/01-2014. This study involves a number of control variables consist of stock price, firm size, stock return, price to book value, earnings per share, and price to earnings ratio. They have determined the market liquidity simultanuosly.  An analysis was carried out on the archival data sourced from idx.co.id which covering manufacturer companies that have been recorded in the period of 2014-2018. The result shows that free float has a positive influence to the liquidity of the Indonesia Stock Exchange (BEI). Free float’s contribution has been occured together with all of the control variables. This result confirms that information about free float is one thing that is taken into consideration in deciding capital market investment, and becomes empirical evidence of the effectiveness of the stated regulation above. Penelitian ini bertujuan untuk menginvestigasi pengaruh free float terhadap likuiditas pasar di Bursa Efek Indonesia, sebagai bukti efektifitas regulasi/peraturan Nomor: Kep-0001/BEI/01-2014. Penelitian ini melibatkan sejumlah variabel kendali yang secara bersama-sama menentukan likuiditas pasar, yaitu stock price, firm size, stock return, price to book value, earning per share, dan price to earnings ratio. Analisis dilakukan terhadap data arsif yang bersumber dari idx.co.id meliputi perusahaan manufaktur yang tercatat pada periode 2014-2018. Hasil penelitian menunjukkan bahwa free float mempunyai pengaruh positif terhadap likuiditas pasar Bursa Efek Indonesia (BEI). Kontribusi free float terjadi secara bersama-sama dengan seluruh variabel kendali. Hasil ini menegaskan bahwa informasi tentang free float merupakan satu hal yang menjadi pertimbangan dalam keputusan investasi pasar modal, dan sekaligus menjadi bukti empiris efektifitas regulasi tersebut di atas.
The Influence Of E-billing and E-billing On The Compliance Of The Technology Illiterate Taxpayers Of Tana Toraja Regency: Pengaruh E-billing dan E-fillilng Terhadap Kepatuhan Wajib Pajak Gagap Teknologi di Kabupaten Tana Toraja Dhea Giska Sampe Toding; Syaiful Iqbal
JBMI (Jurnal Bisnis, Manajemen, dan Informatika) Vol. 17 No. 3 (2021): JBMI
Publisher : Department of Management FEB Unhas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/jbmi.v17i3.11341

Abstract

Tingkat kepatuhan wajib pajak dapat terkendala oleh implementasi aplikasi tagihan dan pembayaran berteknologi tingi (e-billing dan e-filling), khususnya bagi wajib pajak yang gagap teknologi. Penelitian ini bertujuan untuk mengungkapkan pengaruh sistem e-billing dan e-filling terhadap kepatuhan wajib pajak gagap teknologi. Serangkaian wawancara terstruktur dilakukan di Kabupaten Tana Toraja untuk memperoleh data primer. Hasil analisis menunjukkan bahwa wajib pajak yang dikategorikan gagap teknologi tetap patuh dalam memenuhi kewajiban perpajakan meskipun mereka menghadapi kesulitan dalam menjalankan sistem e-billing dan e-filling. Kesulitan utama meliputi pengetahuan dan kebutuhan piranti berteknologi tinggi seperti telepon pintar dan komputer, dan jaringan internet. Hal ini berimplikasi bahwa otoritas pajak atau pemerintah harus memfasilitasi ketersediaan piranti tersebut dalam rangka mengurangi penghambat kepatuhan wajib pajak
The effect of combination of black garlic and turmeric on laying sequence of Magelang duck infected with Salmonella enteritidis Monica Sonia Indri Pradipta; Yosephine Laura Raynardia Esti Nugrahini; Kurnia Islamia; Budi Santoso; Rio Kayisa; Syaiful Iqbal; Maulana Tri Andhani; Rifka Triyanto; Ujan Satrio
Journal of Livestock Science and Production Vol 3, No 2 (2019): Journal of Livestock Science and Production
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/jalspro.v3i2.2039

Abstract

The digestive tract is the main key to an animal's health which manifests livestock productivity. Healthy animals produce optimal livestock productivity. The purpose of this study was to determine egg production from a combination of turmeric and garlic against Salmonella enteritidis infection or commonly referred to as Salmonellosis disease. The method of preparing turmeric and garlic is done by giving heat treatment at a temperature of ± 70° C, then given by mashing. The results showed that after infection with Salmonella enteritidis, abnormal egg-laying occurred, namely eggs are very small than normal. The productivity of magelang ducks infected by Salmonella enteritidis and supplemented with black garlic and turmeric (P2) can pursue control treatment (P0) and treatment without infection plus black garlic and turmeric supplementation (P1). Whilst, egg weight from treatment P1 was heavier than P0 and P2 after infection. It can be concluded that the addition of black garlic and turmeric can improve both egg productivity and egg weight. The productivity of Magelang duck eggs infected by Salmonella enteritidis and added turmeric and black garlic can recover within 2.5 weeks after infection.Keywords: Duck of Magelang, Salmonella enteritidis, black garlic, turmeric                The digestive tract is the main key to an animal's health which manifests livestock productivity. Healthy animals produce optimal livestock productivity. The purpose of this study was to determine egg production from a combination of turmeric and garlic against Salmonella enteritidis infection or commonly referred to as Salmonellosis disease. The method of preparing turmeric and garlic is done by giving heat treatment at a temperature of ± 70° C, then given by mashing. The results showed that after infection with Salmonella enteritidis, abnormal egg-laying occurred, namely eggs are very small than normal. The productivity of magelang ducks infected by Salmonella enteritidis and supplemented with black garlic and turmeric (P2) can pursue control treatment (P0) and treatment without infection plus black garlic and turmeric supplementation (P1). Whilst, egg weight from treatment P1 was heavier than P0 and P2 after infection. It can be concluded that the addition of black garlic and turmeric can improve both egg productivity and egg weight.The productivity of Magelang duck eggs infected by Salmonella enteritidis and added turmeric and black garlic can recover within 2.5 weeks after infection. Keywords: Duck of Magelang, Salmonella enteritidis, black garlic, turmeric
Government Budgetary Slack (Case Study at The Directorate General of Highways Ministry of Public Works and Housing) Adestya Bismandoko Haryantono Putra; Nurkholis Nurkholis; Syaiful Iqbal
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.910

Abstract

The purpose of this study is to get an in-depth picture of how the practice of revenue budget gaps in the public sector can occur and the factors that drive it. This research uses qualitative research methods with a case study approach. Data collection was conducted through interviews and supported by documentation and direct observation, the informants involved in this study were managers responsible for the revenue budgeting process at each level. The practice of budget gaps is more aimed at avoiding the risk of not achieving the target, this is also because there is no reward and punishment system for achieving revenue targets. The results showed that pseudo-budget participation and information asympization triggered budget gaps. Factors The lack of strict supervision in the budgeting process and access to stagnant information make the budget gap continue to occur. The risk of this gap practice is that the organization does not know the true optimal potential and the loss of potential income from asset utilization.
PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSIAN, DAN TINGKAT PEMAHAMAN CA TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI CA Aulia Putri Solikhatin; Syaiful Iqbal
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the influence of attitudes, subjective norms, perceived behavioral control, and the level of understanding of Chartered Accountants on the interest of accounting students in taking Chartered Accountant certification. The sample of this research is accounting students from universities in Indonesia who are studying in semesters 6, 8, and so on. This study used a questionnaire in collecting data, as many as 104 respondents. The data collection technique used was a questionnaire with a simple random sampling method. The data analysis technique used is using multiple linear regression analysis techniques to examine the effect of the independent variables on the dependent variable simultaneously and partially. The results of the study show that subjective norms have a positive effect on the interest of accounting students in taking the Chartered Accountant certification. Attitude, perceived behavioral control, and level of understanding of Chartered Accountants have no positive and significant effect on Student Interests to Take Chartered Accountant Certification.
Accountant’s Heroism to Report Fraud Collectively through Organizational Support Syaiful Iqbal; Putri Wulanditya
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.69944

Abstract

   Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental activity which was designed in the form of a 2x2 between-subject, by involving master accounting students and chartered accountant programs as participants. Then, data was analyzed using an independent sample t-test and analysis of variance to confirm the hypothesis. The results provide evidence that the likelihood of accountants intending to whistleblowing is more substantial when done collectively than individually, and the presence of organizational support strengthens whistleblowing intentions compared to those who do not receive organizational support. These findings contribute to supporting discussion in behavioral accounting and triggering companies to pay attention to the accountant's role as a whistleblower, and thus, support whistleblowing that accountants may carry out. 
Co-Authors Adestya Bismandoko Haryantono Putra Aulia Putri Solikhatin Budi Santoso Deuis Fitriani Dhea Giska Sampe Toding Erwin Saraswati Kurnia Islamia Maulana Tri Andhani Monica Sonia Indri Pradipta Nurkholis Hamidi Nurul Fachriyah Putri Wulanditya Rifka Triyanto Rio Kayisa Ujan Satrio Wuryan Andayani Yosephine Laura Raynardia Esti Nugrahini Zahra