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All Journal JURNAL ILMU EKONOMI & SOSIAL Jurnal Manajemen Teori dan Terapan Jurnal Ilmiah Pertanian Jurnal Akuntansi dan Keuangan (JAK)
Maria Veronica Irine Herdjiono, Maria Veronica Irine
Jurusan Akuntansi Fakultas Ekonomi Universitas Musamus
Agriculture, Biological Sciences & Forestry Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDITOR SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT (AUDITOR DI SURABAYA) Maria V. Irene Herdjiono
EKONOMI & SOSIAL Vol 3 No 2 (2012): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v3i2.68

Abstract

This research study factors that influence auditor’s dysfunctional behavior and how dysfunctional behavior influence audit quality . That factors are time budget pressures, working paper review and supervision. Auditor’s dysfunctional behavior mirror from behavior of premature sign off, under-reporting of time and audit quality reduction behavior. The objectives of study to have more understanding about auditor’s dysfunctional behavior and factors that influence it and impact of auditor’s dysfunctional behavior to audit quality. The result of the simple linear regression concluded that time budget pressures, supervision influence auditor’s dysfunctional behavior premature sign off, under-reporting of time and audit quality reduction behavior and working paper review influence auditor’s dysfunctional premature sign off and audit quality reduction behavior. Also this study indicates  auditor’s dysfunctional behavior premature sign off, under-reporting of time and audit quality reduction behavior influence audit quality.
EVALUASI PROGRAM CORPORATE SOSIAL RESPONSIBILITY PADA PT. DJARMA ARU DI WANAAM Alexander Phuk Tjilen; Maria Veronica Irine Herdjiono
EKONOMI & SOSIAL Vol 3 No 2 (2012): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v3i2.79

Abstract

Background research on the motivation of companies implementing Corporate Social Responsibility (CSR) is a researcher look at the companies in Indonesia, many CSR activities, even advertise their activities, but whether the long-term benefits that are directly impacting stakeholders.      This study used a qualitative approach that is the case study, to investigate a specific phenomenon that takes into account the elements of time, place and circumstances in which this phenomenon occurs in order to obtain a thorough and in-depth understanding of the phenomenon.      The results showed that the application of CSR by PT. Djarma Aru was successful, because the local community has much to gain, though still undeniably a counter opinion on the success of the CRS. Implementation of CSR by companies have reached the stage of Corporate Citizenship, but in this application the company experienced a number of problems both internal and external PT. Djarma Aru has experienced ups and downs of business related to CSR, but the results obtained are quite satisfactory because with the passage of CSR companies can run well and got pretty good support from the community, although there is no denying the community and local government still expects more of which has been executed.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK PADA WAJIB PAJAK DI MERAUKE Irene Herdjiono; Sarwina Sulo
EKONOMI & SOSIAL Vol 6 No 2 (2015): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v6i2.369

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pengetahuan dan pemahaman, kualitas pelayanan, persepsi terhadap kemauan membayar pajak dengan kesadaran membayar pajak sebagai variabel intervening. Hasil penelitian menunjukkan bahwa pengetahuan dan pemahaman peraturan pajak tidak berpengaruh signifikan terhadap kesadaran membayar pajak, sedangkan kualitas pelayanan, persepsi atas efektifitas sistim pajak berpengaruh positif terhadap kesadaran membayar pajak. Pengetahuan dan pemahaman peraturan pajak berpengaruh signifikan terhadap kesadaran membayar pajak, sedangkan kualitas pelayanan, persepsi atas efektifitas pelayanan dan keadaran membayar pajak tidak berpengaruh signifikan terhadap kemauan membayar pajak. Pengujian intervening menunjukkan bahwa kesadaran membayar pajak tidak terbukti dapat menjadi intervening antara pengetahuan, pemahaman, kualitas pelayanan, persepsi atas efektivitas pelayanan terhadap kemauan membayar pajak.   
Pengaruh Financial Attitude,Financial Knowledge, Parental Income Terhadap Financial Management Behavior Irine Herdjiono; Lady Angela Damanik
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 9 No. 3 (2016)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.488 KB) | DOI: 10.20473/jmtt.v9i3.3077

Abstract

The aim of this research is to obtain the knowledge regarding the influence of Financial Attitude, Financial Knowledge, and Parental Income toward Financial Management Behavior. This research conducted in Merauke, border area of Indonesia. Questionnaire is used to collect the data.The sample 382 respondents. Correspondence analysis and chi-square are used to analyze.The result of this research show that Financial Attitude has influence toward Financial Management Behavior while Financial Knowledge and Parental Income have no influence toward Financial Management Behavior.This research has two implications, (1) attitude is an important factor in supporting financial behavior, where the attitude is generally influenced by environment and social interaction and (2) the financial knowledge has no influence on the financial behavior because financial education is less effective in low-medium income countries or regions.
LAND OWNING PATTERNS ON RICE FARMING: Increasing Production and Efficiency Untari Untari; Maria Veronoca Irene Herdjiono
Jurnal Ilmiah Pertanian Vol. 16 No. 2 (2020): Jurnal Ilmiah Pertanian
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jip.v16i2.3731

Abstract

Merauke has a large potential for agricultural land with a type of agriculture that can be developed, namely a wetland farming system that is very suitable for paddy production. The objectives of this study are: a) to know the patterns of paddy farming, b) analyze the level of production from land tenure patterns, and c) analyze the level of economic efficiency of paddy farming in the pattern of paddy farmland ownership in Marga Mulya village, Semangga District, Merauke Regency. The study used 60 respondents as a source of data and information on primary research data. Data analysis method used to answer the research objectives is farming analysis and R/C ratio. The results of the study concluded that there are two patterns of rice farming land ownership, namely the pattern of ownership of private land and leased land. The two patterns of land ownership show that the pattern of ownership of private land has a higher production compared to the pattern of ownership of rent versus 2,785.71 kg/ha/season and 2,313 kg/ha/season with an efficiency level of 2.57% and 2.51%.
PENGARUH INDIKATOR FUNDAMENTAL PASAR TERHADAP STRUKTUR MODAL Helena Novita Kowaup; Irine Herdjiono
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1107.53 KB) | DOI: 10.23960/jak.v26i2.265

Abstract

This research aims to analyze the influence of earning per share (EPS), growth opportunity and business risk against capital structure on property companies listed on the Indonesia Stock Exchange. The population in this research was 60 companies that had been ‘go public’ and their shares were listed on the Indonesia Stock Exchange from 2015 to 2018. After the selection was done using a purposive sampling method, a sample of 15 companies was obtained from 2015-2018 so that the total observation of this research is 60. The data used is secondary data and the analytical method used is multiple linear regression analysis. The result of this is partially earning per share is significant negative effect against capital structure, while growth opportunity and business risk is not effect against capital structure. The result of the research simultaneously show earning per share, growth opportunity, and business risk has not effect against the capital structure.
Co-Authors Alexander Phuk Tjilen Helena Novita Kowaup Lady Angela Damanik Sarwina Sulo Untari Untari