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All Journal Diponegoro Journal of Accounting JEJAK Jurnal Dinamika Ekonomi dan Bisnis Fokus Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal Masyarakat Merdeka (JMM) JURNAL MANAJEMEN BISNIS Jurnal REP (Riset Ekonomi Pembangunan)
Dul Muid
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Economics, Econometrics & Finance Other

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The Development Strategy of Local Competitive by Metal Industrial Sasana, Hadi; Atmanti, Hastarini Dwi; Muid, Dul
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 11, No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v11i1.13522

Abstract

In the era of globalized demands readiness state or area to be able to compete. This study dug condition flagship cluster in Central Java that is industrial metal casting in Klaten Regency. Methods of analysis using qualitative and quantitative analysis (R/C Ratio; Analytical Hierarcy Process). Using primary data as well as secondary data collected from selected samples or related institutions. Those results found: (1) the actors cast metal Small medium enterprises (SME) efforts largely have joined in a group/cluster (2). Based on the analysis of the feasibility of the effort, all the effort in the area of the cluster of decent run because it has a value of R/C ratio is more than 1 (one) (3). Industrial cluster development priority scale cast metal are: marketing, production aspects, aspects of the infrastructure, institutional aspects, and managerial aspects.
ANALISIS KUALIFIKASI YANG DIBUTUHKAN LULUSAN AKUNTANSI UNTUK MEMASUKI INDUSTRI PERBANKAN DI INDONESIA Prastomo, Nikku Dwiky; Prabowo, Tri Jatmiko Wahyu; Muid, Dul
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

This study aims to analyze skills that are required by accounting graduates to work in the banking industry in Indonesia. Furthermore, it is to determine the extent of Kualifikasi Nasional Indonesia (KKNI) accounting majors were able to answer the needs of the banking industry as an employer. Banking as a service sector industry is positioned as a market by the University has specific needs in the process of absorption of the freshgraduates. Qualifications can be determined by the needs of the dimensions of generic skills that are demanded by employers, as well as the expectations of the banking industry to accounting graduates can be known through the perception of the banking industry as a market. This study used qualitative methods in the form of questionnaires and interviews with managers and teaching staffs under the auspices of the personnel department which is owned by the state-owned banking industry (BUMN). The method of determining the target used was purposive sampling with certain positions as the criteria. The number of target obtained for the questionnaire and the interview are 50 respondents and 11 interviewees. There are additional resources added from Accounting Diponegoro University graduate who worked in the banking industry. The research questions is answered by comparing answers to the questionnaire with the results of the interview. The results showed that in to work in banking industry the graduates should not only have the hardskill: master the basic accounting, banking industry is also very demanding graduates to have soft skills include: teamwork, positive work attitude / motivation in working, analytical abilities and problem solving, a strong work ethic, communication skills, flexibility and adaptability in work. It draws on previous research which industries require these dimensions. Another thing that is expressed by many speakers is the softskill of accounting graduates still can not reach the expectations of the banking industry in terms of communication skills in the work. An interesting finding obtained from the interview is about the financial engineering. Other obtained results were also in terms of improving the accounting curriculum at universities which is according to iinterviewees' perceptions the university is less soft skill training for students, as well as the accounting curriculum that is still not following the trend of emerging industries. Keywords: generic skill, accounting graduates, Kerangka Kualifikasi Nasional Indonesia (KKNI), accounting education
PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2011-2015) Zahrah, Fatimah; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Capital structure is balancing or comparison between external capital (long-term) capital with internal capital. This research aims to gives insight into the relationship between corporate diversification and earning management practices to capital structure in manufacturing company listed on Indonesia Stock Exchange (IDX). The variables researched among others international market diversification, product diversification, asset-based Management, project-based earning management, and earning smoothing.The sampling method used in this research is purposive sampling method. The selected sample in this research as much as 41 manufacturing company. This research splits sample into two sub sample, ie multinational company- diversification (MND) and domestic company- diversification (DCD). The analysis used multiple regression analysis is preceded by The classical assumption test.The results of the data analysis indicate that the international market diversification, product diversification, asset-based earning management, project-based earning management, and income smoothing has a significant effect on capital structure towards MND or DCD.
PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Sudjatna, Indiferent; Muid, Dul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee activeness, and  audit quality have negative significant effect on earning management            The population used in this study are all manufacture companies listed on IDX in the period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS            From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREATIVITAS AKUNTAN Aviv, Rachman; Muid, Dul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of internal factors for the creativity accountans. Accounting is considered as the science is far from creativity. This causes an accountant is prevented from being creative possibilities. Accountants will be closed opportunities and the chance to be creative. This study examined the influence of ethics to the creativity accountant by Bryant, et al (2011) and Nurcahyo (2012). Ethics is measured using the dimensions of idealism and relativism. In addition, this study also examines the effect of job tenure, gender and intellectual of the creativity accountant.The population of this study is the auditor who works in the firm in the city of Semarang. The sample was an auditor who works in the firm in the city of Semarang with sampling techniques through sampling covinience. Data were collected through questionnaires and analyzed using multiple regressions.The results showed that the job tenure and gender had no effect on creativity accountant. In addition, intellectual and relativism significantly positive effect on creativity accountant. Idealism significantly negative effect on creativity accountant. 
ANALISIS PENGARUH DANA PIHAK KETIGA, LDR, NPL, CAR, ROA, DAN BOPO TERHADAP JUMLAH PENYALURAN KREDIT (Studi pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2012) Febrianto, Dwi Fajar; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Banks have a major role in the economy, it is not separated from the role of the banks as an intermediary institution. The bank has a duty to collect funds from the public who and then channeled back ini the form of  credit. The lending is not optimal conducted by banks into backgraound of this research. For that to know the influence of third-party funds, loan to deposit ratio (LDR), non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income ratio (BOPO) to total of loans.            The population used in this study is a commercial bank listed on the Indonesia Stock Exchange (BEI) in the period 2009-2012. By using purposive sampling method, it is obtained as many as 24 banks as the study sample. The method of analysis used in this study is multiple linier regression. In this research also include the classical assumption that normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test.            Results of this study indicate that the third-party funds and loan to deposit ratio (LDR) significant positive effect to total of loans. While non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income (BOPO) are not significant effect to total of loans.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI GOOD CORPORATE GOVERNANCE RATING ( Studi Kasus pada Perusahaan yang Terdaftar Dalam Laporan Indeks CGPI Tahun 2009-2011) Pamungkas, Ichsan; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effects of firm’s characteristics on Good Corporate Governance (GCG) rating, refers to the study done by Ariff et al (2007) in Malaysia. There are differences between this research and the research done by Ariff et al, such as samples and regression tools used. This research analyzing firm characteristics as determinants of good corporate governance score in Indonesia. The firm’s characteristics are divided into 8 variables: profitability, ownership concentration, firm’s size, leverage, growth of sales, firm’s age, countries of operation, and firm’s valuation. The population of this research is all firms which are listed in Corporate Governance Perception Index (CGPI) in year 2009-2011. Sampling method used in this research is purposive sampling. Based on purposive sampling that has been done, the collected samples are 11 firms. Analysis technique used in this research is multiple linear regression because score based on criterias made by IICG is used to measure the dependent variables.The empirical results show that ownership concentration, firm size, firm’s age, and firm’s valuation have positively significant influenced on assesment of GCG mechanism. High percentage of ownership, increasing ages, Tobins’s Q ratio and high total asset will affect higher CG score. While profitability, leverage, growth of sales, and countries of nation has no significant influenced on GCG rating.
HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPANRISK MANAGEMENT COMMITTEE(RMC) SECARA SUKARELA (Studi Empiris pada Perusahaan Non-Finansial di BEI Tahun 2009-2011) Wiradharma, Ramanda Yura; Muid, Dul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Board Commissioner characteristic and Firm characteristic to Risk management committee on non financial firms. Independent variabel used in this study is board experience, board size, leverage, firm size, and firm complexity. independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 345 samples. This study used logistic regression for analyzing data.The result revealed that board size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Board experience has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Leverage has negative and significant to estabilishment of RMC and influential negative andsignificant to estabilishment of SRMC. Firm Size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Firm Complexity has positive and not significant to estabilishment of RMC and influential negative and not significant to estabilishment of SRMC.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SELF ASSESMENT SYSTEM (SURVEY PADA WAJIB PAJAK ORANG PRIBADI DI KOTA SEMARANG) Haq, Maulana Syaiful; Muid, Dul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Indonesia applies Self Assessment System for its tax collection system.This success depends on parties whether the fiscus or tax payers. This research aims to test factors influenced the application of Self Assessment System. This research uses tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus as independent variable. As dependent variable, this research uses the application of Self Assessment Systemitself.This research uses survey method on tax payers which are entrepreneur in Semarang city. Samples are collected withquestionnaire on purposive Sampling. Then data are analyzed by multiple regression analysis.The result shows tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus influence the application of Self Assessment System by 56,9%
ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP CASH HOLDING DAN NILAI PERUSAHAAN Anisa, Nurul; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of corporate tax aggressiveness on the amount of firm cash holding and the value of the company. Book-Tax Difference is used as a measure of corporate tax aggressiveness. The cash flow sensitivity of cash is used to measure the amount of cash holding and Tobin’s Q is used to measure the value of the company.The population in this study is all manufacturing companies listed in Indonesia Stock Exchange in 2015. Sampling method in this research is purposive sampling. The final total amount of samples in this study were 109 companies.After going trough the stages of data processing and analysis techniques used are multiple regression analysis. The analysis showed that independent variable of taxaggressiveness does not affect the amount of cash holding. But the results of the further analysis indicatethat tax aggressiveness affect the value of the company.
Co-Authors Agnes Denira Gusti Agung Hendratmoko Angela Deananda Putri Budiastuti Anggie Noor Rachmad Anisa Alfiarini Anisa, Nurul Asthari Oliviana Ayu Septiani B Ivanno Eka P Bahtera Afrikani Sri Wuri Handayani Benrindang Latusura Brilian Ayu Kartikasari Cita Ratna Setyamurti Daniel Bouman Hasurungan Sinaga Daniel Kartika Adi Deo Novrin Hasiholan Damanik Dhena Alinda Milenia Dwi Fajar Febrianto Eqy Refiyanto Espi Noviyani Evans Manurung Felicia Destiyuanita Fendra Deva Mahendra Hadi Sasana Hafiz Gavra Niranda Hamdani Hamzah Hamzah Hastarini Dwi Atmanti Hilda Maulida Ichsan Pamungkas Indiferent Sudjatna, Indiferent Joshua Bram Karima Anisa Safitri Khairul Adhi Fiandri machmuddah, zaky Maulana Syaiful Haq, Maulana Syaiful Merdeka, Niki Agni Eka Putra Mohamad Zidane Ramadhan Muchamad Syafruddin Muhammad Zain Satria Atmaja Nabella Aprilia Suma Naufal Ade Septianto Panca Wahyuningsih Pepin Nur Dhiansyah Prasetya, Gustivo Prastomo, Nikku Dwiky Rachman Aviv Rahmadani Aji Putra Rahminawati Ilma Rakai Wastu Demos Ramanda Yura Wiradharma Randy Yosua Immanuel Renaldi Alfarasi Renas Adi Nugroho Rika Fitriyani Wardiman Rio Ariesta Heditya Rizky Amalia Wardhani Rizky Novananda Fauzan Hasibuan Rizky Wijayanti Rowina Kartika Putri Sayogya Notohatmodjo St. Dwiarso Utomo, St. Dwiarso Sugiharto Taufik Anggara Titus Bayu Santoso Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Vido Agnova Vina Afidatul Maula Yahya Ayyasy Zahrah, Fatimah