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All Journal Potensio Jurnal Akuntansi Multiparadigma Jurnal Dinamika Ekonomi dan Bisnis JAB (Jurnal Akuntansi & Bisnis) Buletin Abdi Masyarakat (BAM)
Sri Layla Wahyu Istanti
STIE YPPI REMBANG
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT Istanti, Sri Layla Wahyu
Potensio Vol 11, No 1 (2009): Potensio
Publisher : STIE YPPI Rembang

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Abstract In order to achieve accountability and transparency, the au- dit function is very essential. The audit results will provide feedback to all parties related to the company or organiza- tion. Audit opinion is not received a positive response be- cause of the possibility of behavioral deviation by an auditor in the audit process. Dysfunctional behavior includes audi- tors Underreporting of time, premature sign-off (PMSO) and Altering/replacing of the audit procedure. This behavior is caused by the locus of control (locus of control), personal performance level of employees, the desire to stop working, self-esteem in terms of ambition, and commitment to the organization. To overcome the impact of this behavior should KAP strict supervision of all auditors, and improve commu- nication within the audit team.Keyword: Dysfunctional behavior auditors, Audit quality
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 Istanti, Sri Layla Wahyu
Potensio Vol 19
Publisher : STIE YPPI Rembang

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This study examines the effect of dividend policy on stock prices on companies LQ 45 in 2004-2008. Selection of LQ 45 firms as stocks of companies included LQ 45 is a liquid stock and include top ranking of a number of outstanding shares in the Indonesian Stock Exchange. This study uses a simple regression analysis techniques. The results showed that the positive effect of dividend policy on stock prices, but the effect is very small. The conclusion of this study is the dividend policy is not the only factor affecting stock prices, but there are other factors that influence, namely macro and micro economic factors. Keywords: dividend policy, stock price 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DI LINGKUNGAN DINAS PENDIDIKAN KABUPATEN PATI Fikri, Tazkiyatul; Istanti, Sri Layla Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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ABSTRACTPerformance in Government Performance Accountability (AKIP) as stipulated in Presidential Decree No. 7 The year 1999 was a picture of the level of achievement of the implementation of activities or programs or discretion in accordance targets and goals set forth in realizing the goals, objectives, vision and mission of the organization. Performance Government officials in the Environment Department of Education is influenced by several factors, both related to labor itself as well as those related to the environment either governmental or formal organization in this case non-formal schools and organizations such as early childhood education and courses. Variables money used in this study is budgeting participation, leadership style and organizational commitment. The population of the whole entire Structural Echelon III and IV in the Environmental Education Office of Pati number of 41 respondents. From the test results showed that seluru statement instrument valid and reliable. Hypothesis test results showed that budget participation, leadership style and organizational commitment significant positive effect on the environmental performance of the government apparatus in Pati District Education Office.Keywords : budgeting participation, leadership styles, organizational commitment, the performance of the government apparatus
PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT Istanti, Sri Layla Wahyu
potensio Vol 11, No 01 (2009): Volume 11 Nomor 1 Juli 2009
Publisher : potensio

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Abstract

In order to achieve accountability and transparency, the auditfunction is very essential. The audit results will providefeedback to all parties related to the company or organization.Audit opinion is not received a positive response becauseof the possibility of behavioral deviation by an auditorin the audit process. Dysfunctional behavior includes auditorsUnderreporting of time, premature sign-off (PMSO) andAltering/replacing of the audit procedure. This behavior iscaused by the locus of control (locus of control), personalperformance level of employees, the desire to stop working,self-esteem in terms of ambition, and commitment to theorganization. To overcome the impact of this behavior shouldKAP strict supervision of all auditors, and improve communicationwithin the audit team.Keyword: Dysfunctional behavior auditors, Audit quality
Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Modal Intelektual Istanti, Sri Layla Wahyu
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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The objective of this study was to analyze the influence ofownership concentration, leverage, board of independence, age offirm and size of firm on Intelectual capital Disclosure (ICD). Theanalysis used independent variable of ownership concentration,leverage, board independence, age of firm and size of firm. And thedependen variables is Intelectual capital Disclosure (ICD) index.Keywords: Intelectual capital Disclosure (ICD); ownershipconcentration; leverage; board of independence; age of firm; size offirm
TEORI KONTINGENSI, SISTEM PENGENDALIAN MANAJEMEN DAN KELUARAN PERUSAHAAN: HASIL YANG LALU DAN ARAH MASA DEPAN Istanti, Sri Layla Wahyu
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
Publisher : potensio

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Contingency theory arose in response to a universal approach which states that the optimal control design was acceptable to all regulatory and company. System contingency form an unbroken circle of implications and affect each other. Contingency factor is determined by the manager's decision, and the factors - other factors determined in accordance with the external conditions. Organizations choose Diman market there is competition and strategy is done. One of the difficulties in studying Management Control Systems is the presence of ambiguity and contradictions in defining the control system. In addition, this type of control used by the corporate structure, corporate culture, and human resources, both include hiring, training, and personnel reduction policies. Keywords: contingency theory, control systems. 
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ 45 Istanti, Sri Layla Wahyu
potensio Vol 19, No 01 (2013): Volume 19 Nomor 1 Juli 2013
Publisher : potensio

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Abstract

This study examines the effect of dividend policy on stock prices on companies LQ 45 in 2004-2008. Selection of LQ 45 firms as stocks of companies included LQ 45 is a liquid stock and include top ranking of a number of outstanding shares in the Indonesian Stock Exchange. This study uses a simple regression analysis techniques. The results showed that the positive effect of dividend policy on stock prices, but the effect is very small. The conclusion of this study is the dividend policy is not the only factor affecting stock prices, but there are other factors that influence, namely macro and micro economic factors. Keywords: dividend policy, stock price
PENGARUH CAPITAL ADEQUACY RATIO, BOPO, LOAN TO DEPOSIT RATIO, DANA PIHAK KETIGA DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Illiyah, Illiyah; Istanti, Sri Layla Wahyu; Muniroh, Hetty
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Banking is a financial industry that functions to raise funds that are less productive from the public and channel them into credit to the business world. The bank functions as an intermediary institution. By using financial ratios, investors can find out the factors that affect the profitability of a bank. The measure of profitability used is Return On Assets (ROA) in the banking industry. Return On Assets (ROA) focuses the company's ability to obtain earnings in the company's operations. Some of the factors that affect bank profitability include Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Loan to Deposit Ratio (LDR), Third Party Funds (DPK) and Non Performing Loans (NPL). This study aims to prove the effect of Capital Adequacy Ratio (CAR), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), Third Party Funds (DPK) and Non Performing Loans (NPL) to profitability in registered banking companies on the Indonesia Stock Exchange for the period 2013-2015.The population of this research is banking companies listed on the Indonesia Stock Exchange in 2013-2015. Samples were taken using purposive sampling method. The sample in this study were 34 banking companies listed on the Indonesia Stock Exchange that fit the criteria of the study in 2013-2015. This study uses a classic assumption test consisting of multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. The analytical method in this study uses multiple linear regression analysis.The results of the study show that the variable Capital Adequacy Ratio (CAR) has a positive but not significant effect on ROA. Operational Cost of Operational Income (BOPO) has a significant negative effect on ROA. Loan to Deposit Ratio (LDR) has no significant negative effect on ROA. Third Party Funds (DPK) have a significant positive effect on ROA. Whereas Non Performing Loans (NPL) have a significant positive effect on ROA. The coefficient of determination (adjusted R2) of 92.6% shows that the effect of Capital Adequacy Ratio, Operating Costs on Operating Income, Loan to Deposit Ratio, Third Party Funds and Non Performing Loans to profitability in banking companies is 92.6% while the rest is equal to 7.4% is explained by other factors outside the research model. Keywords: Return On Assets, Capital Adequacy Ratio, BOPO, Loan to Deposit Ratio, Third Party Funds and Non Performing Loans.
PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, PAJAK PENERANGAN JALAN, PAJAK PARKIR, PAJAK GALIAN C DAN PAJAK SARANG BURUNG TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN PATI Istanti, Sri Layla Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Otonomi daerah menghendaki daerah untuk berkreasi dalam mencari sumber penerimaan yang dapat membiayai pengeluaran pemerintah daerah dalam rangka menyelenggarakan pemerintahan dan pembangunan. Pendapatan Asli Daerah (PAD) Pemerintah Kabupaten Pati yang terdiri dari pendapatan pajak daerah, hasil retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah. Populasi dalam dalam penelitian ini adalah realisasi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C, Pajak Sarang Burung dan Pendapatan Asli Daerah Kabupaten Pati. Periode penelitian dari tahun 2003-2014 dikarenakan pajak daerah yaitu Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung mulai diberlakukan di Kabupaten Pati mulai tahun 2003. Teknik pengumpulan data pada penelitian ini adalah menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah uji regresi linier berganda.       Hasil penelitian menunjukkan bahwa variabel Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati, sedangkan variabel Pajak Reklame, Pajak Galian C dan Pajak Sarang Burung tidak terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati. Besarnya Adjusted R Square adalah 0,921 atau 92,1% berarti kemampuan variable Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung variasi variabel Pendapatan Asli Daerah sebesar 92,1%, sedangkan sisanya 7,9% dijelaskan oleh faktor yang lain yang tidak dimasukkan dalam model penelitian. Kata kunci :         Pajak, Pendapatan Asli Daerah, Otonomi Daerah.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DI LINGKUNGAN DINAS PENDIDIKAN KABUPATEN PATI Fikri, Tazkiyatul; Istanti, Sri Layla Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Performance in Government Performance Accountability (AKIP) as stipulated in Presidential Decree No. 7 The year 1999 was a picture of the level of achievement of the implementation of activities or programs or discretion in accordance targets and goals set forth in realizing the goals, objectives, vision and mission of the organization. Performance Government officials in the Environment Department of Education is influenced by several factors, both related to labor itself as well as those related to the environment either governmental or formal organization in this case non-formal schools and organizations such as early childhood education and courses. Variables money used in this study is budgeting participation, leadership style and organizational commitment. The population of the whole entire Structural Echelon III and IV in the Environmental Education Office of Pati number of 41 respondents. From the test results showed that seluru statement instrument valid and reliable. Hypothesis test results showed that budget participation, leadership style and organizational commitment significant positive effect on the environmental performance of the government apparatus in Pati District Education Office. Keywords :      budgeting participation, leadership styles, organizational commitment, the performance of the government apparatus
Co-Authors Chrisna Suhendi Fikri, Tazkiyatul Fikri, Tazkiyatul Hetty Muniroh Illiyah Illiyah Illiyah, Illiyah Luluk Muhimatul Ifada Maslichan Maslichan Tazkiyatul Fikri