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All Journal Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia AKUNTANSI DEWANTARA JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Akuntansi dan Bisnis Performance Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Icuk Rangga Bawono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh opini audit, sistem pengendalian intern pemerintah dan transparansi laporan keuangan pemerintah daerah terhadap kasus korupsi di daerah war kini; Icuk Rangga Bawono; Yanuar E Restianto
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8046

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh opini audit, sistem pengendalian internal pemerintah, dan transparansi laporan keuangan pemerintah daerah terhadap kasus korupsi di daerah. Populasi dalam penelitian ini mencakup semua kabupaten dan kota di Indonesia tahun 2016-2018, yaitu 1.542 pemda. Sampel yang digunakan diambil berdasarkan metode purposive sampling dengan total 384 kabupaten/kota. Kemudian, analisis data yang digunakan adalah analisis regresi logistik dengan SPSS versi 23.0. Hasil penelitian menunjukkan bahwa (1) opini audit tidak berpengaruh terhadap semakin rendah kasus korupsi di daerah. (2) Sistem pengendalian internal pemerintah tidak berpengaruh terhadap kasus korupsi di daerah. (3) Transparansi laporan keuangan pemerintah daerah tidak berpengaruh terhadap kasus korupsi di daerah.
Ketimpangan Distribusi Pendapatan di Kabupaten Banyumas Jawa Tengah Pramono Hariadi; Arintoko Arintoko; Icuk Rangga Bawono
Economic Journal of Emerging Markets Volume 13 Issue 2, 2008: Indonesian Version
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v13i2.222

Abstract

The central theme of this paper is the measurement of income inequality by investigating its present time in Banyumas. It is important to know the impact of local development process on income inequality. Not only the impacts of local development, but also other factors determining the trend of income inquality (i.e.fuel price raises, price and income adjustment policies) give impact on present income inequality. Nowaydays, the local development policies and the other factors are predicted that they give impact on the raise of recent income inquality in Banyumas. Based on Gini coefficient measurement method, we obtain startling result. The result presented in this paper is based on a sample of 180 households including urban area, sub urban area and rural area. The Gini coefficient result is 0,603. This result shows the sharp raise of income inequality from past time to recent in Banyumas. The imbalance of development between modern sectors (i.e services, contruction, finance, trade and manufacture) and traditional sectors (i.e agriculture and informal sector) causes the raise of income inequality. Based on this trend of the raise of income inequality, local government must practice pro poor development policies without ignoring sustainable economic growth and especially focusing on agriculture, rural economy, informal sector, small and medium industries. Keywords: income inequality, Gini coefficient, pro-poor policy, sustainable growth
An Inequality Income Distribution in Kabupaten Banyumas Central Java Pramono Hariadi; Arintoko Arintoko; Icuk Rangga Bawono
Economic Journal of Emerging Markets Volume 13 Issue 2, 2008: English Version
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v13i2.488

Abstract

The central theme of this paper is the measurement of income inequality by investigating its present time in Banyumas. It is important to know the impact of local development process on income inequality. Not only the impacts of local development, but also other factors determining the trend of income inquality (i.e.fuel price raises, price and income adjustment policies) give impact on present income inequality. Nowaydays, the local development policies and the other factors are predicted that they give impact on the raise of recent income inquality in Banyumas. Based on Gini coefficient measurement method, we obtain startling result. The result presented in this paper is based on a sample of 180 households including urban area, sub urban area and rural area. The Gini coefficient result is 0,603. This result shows the sharp raise of income inequality from past time to recent in Banyumas. The imbalance of development between modern sectors (i.e services, contruction, finance, trade and manufacture) and traditional sectors (i.e agriculture and informal sector) causes the raise of income inequality. Based on this trend of the raise of income inequality, local government must practice pro poor development policies without ignoring sustainable economic growth and especially focusing on agriculture, rural economy, informal sector, small and medium industries.Keywords: income inequality, Gini coefficient, pro-poor policy, sustainable growth
The Influence of Accounting Knowledge in Moderating Relationship between Understanding and Socialization of Tax Toward MSMEs Tax Compliance Apriani Kartika Rahayu; Icuk Rangga Bawono; Yudha Aryo Sudibyo
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.158 KB) | DOI: 10.20961/jab.v20i2.525

Abstract

This research aims to analyze the understanding and socialization of taxation on tax compliance of MSMEs. This research also aims to analyze the influence of understanding of accounting in moderating the relationship of understanding and socialization of taxation on tax compliance of MSMEs. Samples were determined by the stratified cluster sampling method. The number of respondents is 151 MSMEs owners/managers/actors in sectors of the trade, hotel, and restaurant. This study uses the Structural Equation Model (SEM) to analyze the purposes of this research. Effect size analysis is used to determine how big is the moderation effect from the variable of accounting knowledge. Through path analysis, this research states that taxation understanding and socialization have a significant positive effect on tax compliance of MSMEs. Then, accounting knowledge has a significant and weakening effect on moderating the relationship between taxation understanding and tax compliance of MSMEs. Meanwhile, accounting knowledge has not been proven to moderate the relationship between tax socialization on tax compliance of MSMEs. Penelitian ini bertujuan untuk menganalisis pemahaman dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Penelitian ini juga bertujuan untuk menganalisis pengaruh pemahamana akuntansi dalam memoderasi hubungan dari pemahaman dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Sampel ditentukan menggunakan metode stratified cluster sampling. Jumlah responden adalah 151 pemilik/manajer/pelaku UMKM yang bergerak pada sektor perdagangan, hotel dan restoran. Penelitian ini menggunakan Structural Equation Model (SEM) untuk menganalisis tujuan penelitian ini. Analisis ukuran efek digunakan untuk menentukan besar pengaruh moderasi dari variabel pemhaman akuntansi. Melalui analisis jalur, hasil penelitian ini menyatakan bahwa pemahaman dan sosialisasi perpajakan berpengaruh positif signifikan terhadap kepatuhan pajak UMKM. Kemudian, pemahaman akuntansi berpengaruh signifikan dan bersifat melemahkan dalam memoderasi hubungan pemahaman perpajakan pada kepatuhan pajak UMKM. Sementara itu, pemahaman akuntansi tidak terbukti hubungan memoderasi hubungan sosialisasi pajak pada kepatuhan pajak UMKM.
Desain Pelatihan, Dukungan Organisasional, Dukungan Supervisor dan Self-Efficacy sebagai Faktor Penentu Keefektifan Transfer Pelatihan Eko Hariyanto; Ratno Purnomo; Icuk Rangga Bawono
Jurnal Siasat Bisnis Vol. 15 No. 2 (2011)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

AbstractThis study examined the effects of effective design training, organizational support, supervisor support and self-efficacy on transfer of training effectiveness in public hospital in Banyumas. Respondents were nurses in five public hospital located in Banyumas (N = 346). Result of the multiple regression analysis showed that effective design and training retention had significant and positive effects on self-efficacy and transfer of training effectiveness. Besides that, self-efficacy itself had a significant and positive effects on transfer of training effectiveness. Other factors, organizational support and supervisor support had no significant effect on self-efficacy and transfer of training effectiveness. Implications for future research and practice are discussed.Keywords: training design, self-efficacy, transfer of trainingAbstrakPenelitian ini bertujuan untuk menguji pengaruh beberapa faktor yang menjadi anteseden keefektifan transfer pelatihan. Faktor anteseden tersebut adalah desain pelatihan efektif, dukungan organisasional, dukungan supervisor, dan self-efficacy. Penelitian dilakukan di lima rumah sakit umum daerah di wilayah Banyumas dan sekitarnya. Responden penelitian ini adalah perawat yang pernah mengikuti pelatihan (N = 346). Hasil analisis dengan menggunakan multiple regression analysis menunjukan bahwa desain pelatihan efektif, retensi pelatihan, dan self-efficacy memiliki pengaruh signifikan terhadap kefektifan transfer pelatihan. Selain itu, hasil penelitian juga menunjukan bahwa self-efficacy ditentukan oleh desain pelatihan efektif dan retensi pelatihan. Di sisi lain, dukungan organisasional dan dukungan supervisor tidak memiliki pengaruh signifikan terhadap self-efficacy dan kefektifan transfer pelatihan. Pembahasan dan saran untuk penelitian selanjutnya diuraikan di bagian akhir artikel. Kata kunci: desain pelatihan, self-efficacy, transfer pelatihan
ANALISIS PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI (Studi Kasus pada Bank Umum Non Syariah di Wilayah Eks Karesidenan Banyumas Jawa Tengah) Sari Suasana Dewi; Icuk Rangga Bawono
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The recent cases in accounting practice in bussiness area (Enron, WorldCom and Global Crossing) be the attention of this study. Work ethics being something important for repairing this bad condition. Accounting agents need a change to reach a fair accounting practice. This study investigated Islamic work ethics influences to accounting department worker’s attitudes towards organizational change. The different character and result from previous research be a motivation for this study.The study uses a sample of 31 accounting department workers from 8 non- shariah banking institutions in Ex Banyumas Resident Central Java (Purwokerto, Cilacap, Banjarnegara and Purbalingga). Data has been collected using instrument of Ali (1988) modified by Tasmara (2000) for Islamic work ethic and Dunham et.al. (1989) for attitudes toward organizational change. Structural Equation Modelling on PLS (Partial Least Square) based is employed to test the proposed hypotheses.This study hypothesizes that Islamic work ethic influences significantly both dimension of accounting department worker attitudes toward organizational change (cognitive, affective and behavioral tendency). The result of this study indicate that Islamic work ethic significantly and positively influences various dimensions of attitudes toward organizational change with coeficient determination (R-Square) point for each dimension are : 0,332; 0,382 and 0,183. Implications, limitations and lines of future research are discussed.Keywords: etika kerja islam, perubahan organisasi, eks karesidenan Banyumas
Persepsi Mahasiswa Jurusan Akuntansi Reguler Dan Non Reguler tentang Pendidikan Profesi Akuntansi Icuk Rangga Bawono; Mochammad Novelsyah; Arum Lutfia
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 2 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine the perception of regular and non-regular undergraduate students majoring in accounting about Pendidikan Profesi Akuntansi (PPAk). It is also to know wheter any difference perception about PPA between regular student of S1 accounting with non-regular student. Respondents consist of 365 regular students and 77 non-regular students of accounting major. All data were processed previously with validity test (Pearson moment) and reliability (Alpha Cronbach). The Result of this research indicates that undergraduate students of accounting major have positive perception about PPAk. There is difference perception between regular and non-regular student about Pendidikan Profesi Akuntansi (PPAk).Keywords: Pendidikan Profesi Akuntansi (PPAk), positive perception, difference perception, regular student of S1 accounting, and non-regular student of S1 accounting
Faktor-Faktor dalam Diri Auditor dan Kualitas Audit: Studi Pada Kap ‘Big Four’ di Indonesia Icuk Rangga Bawono; Elisha Muliani Singgih
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini merupakan pengembangan dari dua penelitian sebelumnya (Aji, 2009 dan Rahman, 2009), mengenai bagaimana independensi, pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit. Penelitian ini dilakukan menggunakan metode survei dengan kuesioner. Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik (KAP) “Big Four” Indonesia. Penelitian ini menggunakan random sampling sederhana yang dilakukan dengan penentuan jumlah sampel yang dihitung dengan menggunakan rumus Slovin formula sehingga hanya 125 kuesioner yang dapat diproses. Analisis data dilakukan dengan menggunakan model regresi ganda. Hasil penelitian menunjukkan bahwa independensi, pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit secara berkelanjutan. Selain itu, penelitian ini membuktikan bahwa independensi, due professional care dan akuntabilitas secara parsial mempengaruhi kualitas audit akan tetapi pengalaman tidak berpengaruh pada kualitas audit. Penelitian ini juga membuktikan bahwa independensi merupakan faktor dominan yang berpengaruh pada kualitas audit. Untuk penelitian di masa yang akan datang, penelitian ini menyarankan pengembangan cakupan wilayah survei dan penambahan lebih banyak variabel yang dapat mempengaruhi kualitas audit.Kata kunci: independensi, pengalaman, due professional care, akuntabilitas, kualitas audit
ANALISIS PERBANDINGAN MODEL SPRINGATE, ZMIJEWSKI, DAN ALTMAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Diana Supriati; Icuk Rangga Bawono; Kusriyadi Choirul Anam
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 2 (2019): Journal of Applied Business Administration - September 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.79 KB) | DOI: 10.30871/jaba.v3i2.1730

Abstract

Financial Distress can be interpreted as a phase of the decline in financial conditions experienced by a company. One of the indicators is the inability of the company to pay off its debts that are due, which is caused by losses suffered by the company in several years. This study aims to analyze and predict financial distress in companies listed on the Indonesia Stock Exchange that have suffered for several years and to find out which prediction models can indicated the best financial distress. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study was determined based on the purposive sampling method and obtained a sample of 16 companies, the final observation in this study were 48 observations. The data in this study were analyzed using the Springate, Zmijewski, and Altman models. This study concludes that for sample analyzed by the Springate and Altman models, the majority are classified as having indicated financial distress and for those analyzed by the Zmijewski model only a small proportion classified as having financial distress. Furthemore, for the best predictive model in indicating financial distress is the Springate model
Analisis Minat Pelaku Usaha General Trade Terhadap Penggunaan Aplikasi Belanja Online B2B (Studi Dengan Pendekatan Unified Theory of Acceptance and Use of Technology) Weni Novandari; Diah Setyorini Gunawan; Icuk Rangga Bawono; Rifda Naufalin; Sri Maryani; Jajang Jajang
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 29 No 2 (2022): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2022.29.2.6891

Abstract

Traditional markets (general trade), still have an important place, especially for Indonesian people who live in suburban areas, in sub-districts and in rural areas. Although now its existence is starting to be shifted by modern markets, however, there are many and spread in various regions, making the contribution of traditional markets to the Indonesian economy cannot be ignored. So that there are efforts from various parties, to improve the marketing performance of business actors in this traditional market, including the introduction of technology. The purpose of this study is to analize the acceptance of traditional retail business actors towards online shopping applications for B2B consumers, in terms of Performance Expectancy, Effort expectancy, Social Influence and Facilitating Conditions variables. The sample of this research is 161 traditional retail business actors, which include owners of traditional stalls, grocery stores and kiosks. Analysis of research data using Partial Least Suare (PLS) analysis tool. The results showed that Performance Expectancy, Social Influence and Facilitating Conditions had a positive effect on intention in using B2B online shopping applications. Meanwhile, Effort Expectancy has no effect on intention in using B2B online shopping applications. The results of this study are expected to be used as considerations for formulating various strategies and policies to improve technological literacy for business actors to improve their business performance, so that their contribution to the performance of national economic recovery can be optimal. Keywords: B2B Online Shopping Application, General Trade, Unified Theory of Acceptance and Use of Technology (UTAUT)
Co-Authors Agus Sunarmo Apriani Kartika Rahayu Arintoko Arintoko, Arintoko Arum Lutfia Diah Setyorini Gunawan Diana Supriati Eko Hariyanto Elisha Muliani Singgih Giovanny Bangun Kristianto IRIANING SUPARLINAH Jajang Jajang Kusriyadi Choirul Anam Mochammad Novelsyah Pramono Hariadi Ratno Purnomo Rifda Naufalin Rini Widianingsih Sari Suasana Dewi Sri Maryani war kini Weni Novandari Wita Ramadhanti Yanuar E. Restianto Yudha Aryo Sudibyo