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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Studi Komunikasi AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Jurnal Komunikasi Profesional The Indonesian Journal of Accounting Research Square : Journal of Mathematics and Mathematics Education Jurnal Akuntansi dan Keuangan Indonesia
Zulaikha Zulaikha
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences

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Kontrol Optimal pada Model Epidemi SEIQR dengan Tingkat Kejadian Standar Zulaikha, Zulaikha; Trisilowati, Trisilowati; Fadhilah, Intan
Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Vol 1 No 1 (2017): Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai Islami )
Publisher : Mathematics Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.077 KB)

Abstract

Penelitian ini dilakukan dengan modifikasi model epidemik SEIQR dengan tingkat kejadian standar dan kontrol optimal. Kontrol optimal dilakukan dengan menambahkan dua variabel kontrol yaitu usaha pengontrolan kontak langsung antara populasi rentan dengan populasi terinfeksi, dan pemberian obat pada populasi terinfeksi. Tujuan penelitian ini adalah untuk meminimumkan jumlah subpopulasi yang terinfeksi, jumlah subpopulasi laten, jumlah biaya edukasi dan biaya pemberian obat. Kondisi kontrol optimal pada penelitian ini diperoleh dengan menggunakan prinsip minimum Pontryagin. Selanjutnya, simulasi numerik dilakukan dengan metode Sweep Maju-Mundur untuk menunjukkan bagaimana pengaruh adanya kontrol terhadap model epidemik. Hasil penelitian yang dilakukan menunjukkan bahwa dengan adanya kontrol terlihat efektif dalam menekan jumlah pertumbuhan subpopulasi terinfeksi dengan subpopulasi laten.
MANAJEMEN PENDIDIKAN ISLAM DALAM MENINGKATKAN KINERJA GURU MADRASAH ALIYAH NEGERI 2 BANDAR LAMPUNG ZULAIKHA, ZULAIKHA
AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Vol 6, No 2 (2016): AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM
Publisher : AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM

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Abstract

  Madrasah sebagai sekolah umum berciri khas agama Islam mempunyai peran amat strategis dalam kerangka peningkatan sumber daya manusia (SDM) yang berkualitas. Peran strategis ini, menurut Hafid Abbas dikarenakan Indonesia sebagai negara keempat berpenduduk terbesar di dunia yang memiliki jumlah umat Islam terbesar di dunia. Mereka ini memerlukan layanan pendidikan dan pengajaran yang berkualitas dan berciri khas Islam 
Implementasi Kebijakan Keterbukaan Informasi Publik di Jawa Timur Tahun 2016 Zulaikha, Zulaikha; Paribrata, Agni Istighfar
Jurnal Studi Komunikasi Vol 1, No 2 (2017)
Publisher : Faculty of Communications Science, Dr. Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.745 KB) | DOI: 10.25139/jsk.v1i2.168

Abstract

The public information disclosure policy has entered its 7th year of implementation since it was enacted in 2008 and began to be implemented in 2010. As with other procedures, monitoring and evaluation are required in the application so that the policy implementation does not deviate from the expected. In this Jokowi administration era, the ideas to realise open government are getting closer to the support of the development of information technology. But how is it implemented in the area? This research wants to photograph the implementation of public information disclosure policy in East Java, consisting of 38 districts/municipalities and 56 units of regional apparatus. The results of this study indicate that for the district or city government, the implementation of this information disclosure policy has been an encouraging development, but not so with the Regional Device Work Unit. Likewise, the Information Management and Documentation Officer also experienced progress although there are still shortcomings in the implementation of its duties.
Loyalitas Konsumen JNE Surabaya: Korelasi antara Marketing Public Relations dan Kualitas Pelayanan Kurniawan, Krisna; Zulaikha, Zulaikha
Jurnal Komunikasi Profesional Vol 2, No 1 (2018)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.929 KB) | DOI: 10.25139/jkp.v2i1.911

Abstract

This research aims to know the influence of marketing public relation and service quality against customer loyalty at PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya. The variables used in this study i.e. marketing public relation, service quality, and customer loyalty. The population used in this study are all the consumers who use the service delivery on PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya.As for the sampling technique used was purposive sampling technique with the total sample as many as 140 respondents. In this research analysis technique used was multiple linear regression analysis. The test results showed that the variables consist of marketing public relation, service quality effect significantly to consumer loyalty on the PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya. These results indicate that the variable quality of service had a dominant influence on consumer loyalty against PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya. Keywords: marketing public relation, service quality, consumer loyalty
Presumptive Taxation Scheme: Its Impact On Tax Expense and Taxpayer’s Compliance Zulaikha, Zulaikha; Basuki Hadiprajitno, Paulus Th.
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.689 KB) | DOI: 10.33312/ijar.346

Abstract

Abstract: The presumptive taxation scheme under the Government Regulation 46 of 2013 are available for certain taxpayers who earn income from the business with a gross turnover of no more than Rp4,8 billion per year. The regulations impose final income tax by 1% of the gross turnover. The objectives of this study are to examine the impact of the taxation scheme on the income tax expense of the cooperative taxpayers. Also, this study explores the taxpayer accounting capability, perceptions, and preferences to the Government Regulation No 46 of 2013 on their influence on the tax payer's voluntary compliance. Surveys collected the primary and secondary data used on 257cooperatives. There is six hypothesis, compare cooperative's tax expense tests the first means between the presumptive and the regular taxation scheme. Multiple regression tests the second hypothesis until the sixth. The results show that the tax expense averages based on presumptive scheme less than that is subject to the regular system.The findings also show that the sum of the potential government revenue from the presumptive scheme less than from the regulation system. Furthermore, taxpayers' perceptions of the presumptive taxation model and accounting capability of the taxpayers have positive impact significantly on their preference to the presumptive taxation model; and the taxpayers' perceptions, accounting capability, and the preference to the presumptive taxation model have positive impact significantly on their taxpayers' voluntary compliance. All hypothesis proposed is supported by the empirical evidence. Abstrak: Skema perpajakan menurut Pemerintah 46 tahun 2013 diperuntukkan bagi wajib pajak tertentu tertentu yaitu wajib pajak yang memperoleh peredaran bruto tidak lebih dari Rp4,8 miliar per tahun. Peraturan ini mengenakan pajak penghasilan pada wajib pajak tersebut sebesar sebesar 1% dari omset bruto yang bersifat final. Tujuan dari penelitian ini adalah untuk menguji dampak skema perpajakan tersebut pada beban pajak penghasilan wajib pajak koperasi. Selain itu, studi ini mengekplorasi kemampuan pembayar pajak, persepsi dan preferensi pengurus kopersi terhadap Peraturan Pemerintah No. 46 tahun 2013 dan pengaruhyna terhadap kepatuhan wajib pajak. Penelitian ini menggunakan data primer dan data sekunder yang dikumpulkan dalam survei terhadap 257 koperasi di Jawa Tengah. Ada enam hipotesis yang diajukan, yang pertama diuji dengan membandingkan cara-cara pengeluaran pajak koperasi antara skema pajak dengan skema final dan dan skema perpajakan reguler. Hipotesis kedua sampai keenam diuji dengan regresi berganda. Hasil penelitian menunjukkan bahwa beban pajak penghasilan  versi PP Nomor 46 2013 (presumptive system) lebih kecil dari pada beban yang dihitung dengan sistem reguler (UU Nomor 36 Tahun 2008). Hasil penelitian juga menunjukkan jumlah potensi penerimaan pemerintah dari skema Presumptive (dugaan) lebih kecil dari pada skema penghitungan berdasarkan UU nomor 36 tahun 2008. Lebih lanjut, temuan juga menunjukkan bahwa persepsi wajib pajak atas presumptive taxation model dan kemampuan akuntansi pembayar pajak memiliki dampak positif signifikan pada preferensi mereka terhadap presumptive taxation model; dan persepsi wajib pajak, kemampuan akuntansi, dan preferensi wajib pajak atasa presumptive taxation model memiliki dampak positif yang signifikan pada kepatuhan sukarelan wajib wajib pajak. Semua hipotesis yang diajukan terdukung secara empiris.
ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA Prafitri, Anistia; Zulaikha, Zulaikha
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.83 KB) | DOI: 10.14710/jaa.13.2.155-175

Abstract

This study aimes to examine the effect of environmental management system, company's environmental performance, company size, industry type, return on asset and leverage on the greenhouse gas emissions disclosures. The population are  the agriculture, energy, transportation, base and chemical companies listed on the Stock Exchange in the year 2014-2015. Total samples used are 298 companies. Logistic regression is used to test the hypothesis. The results indicate that there is a positive and significant effect of  the environmental management system, the company's environmental performance, company size, industry type, and leverage on the disclosures of greenhouse gas emissions, but return on asset don’t have effect on them
ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014) Luke, Luke; Zulaikha, Zulaikha
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.437 KB) | DOI: 10.14710/jaa.13.1.80-96

Abstract

This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.
PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Zulaikha, Zulaikha
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.767 KB) | DOI: 10.14710/jaa.10.2.181-194

Abstract

This research aims to examine the influence of earnings management, managerial ownerships,and firm size on the corporate social responsibility disclosures. The samples of  this study aremanufacturing firms listed in the Indonesia Stock Exchange in 2009-2011. The results showthat the managerial ownership and firm size significantly affect corporate social responsibilitydisclosures, however, eranings management does not. Based on the legitimacy theory, thesefindings support that the more managerial ownership and firm size so it will the more corporatesocial responsibility disclosures.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45 Bursa Efek Indonesia) Natalia, Petri; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence corporate governance disclosure in annual reports. The factors tested in this study are the independence of audit committees, firm size, profitability, leverage, and industry classification.Colleting data is using purposive sampling method to the companies listed in the LQ-45 Indonesian Stock Exchange during 2010-2011. A total of 78 companies in used as sample in this research. There are 93 items to detect broad disclosure of corporate governance disclosure.This research uses multiple regression were used to examine the factors that influence corporate governance disclosure. The results of this research showed that the independent variables that significantly affect the disclosure of corporate governance is the independence of the audit committee and industry classifications. However, firm size, profitability, leverage and showed no significant effect on corporate governance disclosure.
PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) Ardyansah, Danis; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company’s effective tax rate. There are several factors used include size, leverage, profitability, capital intensity ratio and independent commissioners. The purpose of this study is to empirically examine whether the size, leverage, profitability, capital intensity ratio and independent commissioners affect the effective tax rate in manufacturing companies listed in Indonesia Stock Exchange.Population taken as the object of observation amounted to 148 manufacturing companies listed in Indonesia Stock Exchange in the periode 2010-2012. Determination of the sample was made by applying purposive sampling method and obtain a sample of 75 manufacturing companies based on certain cirteria.The results showed that the size and independent commissioners significant effect on the effective tax rate. While leverage, profitability and capital intensity ratio does not signifiacantly influence the effective tax rate. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable can only explain by 4.3%. Hence more independent variables are needed.
Co-Authors Adela iga Fapila Adhitya Reza Kurniawan, Adhitya Reza Adi Putri Nur Rohmah Adiningtyas, Rachmatika Aglista Ramadhanty Agni Istighfar Paribrata, Agni Istighfar Ahmad Reza Dwi Permana Ajeng Primasari Alvian Adhiprasetya Aminah Anggit Tri Retnoningtyas Annisa Devi Lestari Arif Nugraha Arisanti, Riska Athira Salsabila Aulia Rizki Arjanggie Ayu Primasari Danis Ardyansah Dewi Setyoningrum Dwinita Wulandari Faishal Rasyid Muzakki Fitra Rahmadi Ibrahim Hana Pratiwi Burhan Hashemi Rodhian Hanum Ibrahim Rabbani Intan Fadhilah, Intan Intan Ratna Pratiwi Jeska Almira Indyanti Kurniawan, Krisna Kurniawan, Krisna Luke, Luke Mohammad Danu Bachtiar Nadya Talitha Niko Ariston Depari Norasia, Yolanda Nur Gandhi Mahesti Nutfi Rizki Hertina Paulus Basuki Hadiprajitno Petri Natalia Prafitri, Anistia R. A. Annisa Novitasari Rahayu Sulistiyani Regina Indraswari Susmitha Rika Juli Arta Rointan Silalahi Sari, Reny Kartika Selina Aulia Azahra Shela Nur Fajriya Siti Azizah Sofiati Sylvia, Ardheana Mega Theresia Fanny Lia Hanbo Tri Widyastuti Trisilowati Trisilowati, Trisilowati