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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi NADWA Jurnal Karya Pendidikan Matematika Journal of Accounting and Investment An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum E-Dimas: Jurnal Pengabdian kepada Masyarakat Script Journal: Journal of Linguistic and English Teaching Ijtima'iyya: Journal of Muslim Society Research Kompartemen : Jurnal Ilmiah Akuntansi BBM (Buletin Bisnis dan Manajemen) Jurnal Teknik Jurnal Akuntansi dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Neo Teknika: Jurnal Ilmiah Teknologi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Fokus Manajemen Bisnis Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering
Abdul Rohman
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Identifikasi Oksida Besi dan Pengaruh Pencucian Material Magnetik Pasir Besi Pantai Jomblom Menggunakan Metode Sonokimia Prasdiantika, Ricka; Agustin, Niyar Candra; Rohman, Abdul
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 16, No 3 (2019): November 2019
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.937 KB) | DOI: 10.14710/presipitasi.v16i3.140-151

Abstract

This study aims to prepare iron sand, determine the type of iron oxide, and determine the effect of washing iron sand with sonochemical methods. Iron sand samples were obtained from Jomblom Beach, Kendal Regency. Iron sand was separated using an external magnet to obtain magnetic material. The magnetic material obtained was washed using distilled water manually stirred and using the sonochemical method. The material was dried at 80 °C. Material characterization was carried out using X-Ray Fluorescence (XRF) to determine the elements contained in iron sand, Fourier Transform Infrared (FT-IR) Spectrophotometer to identify functional groups in iron sand, X-Ray Diffraction (XRD) to find out the crystal size and crystallinity of iron sand, and the Transmission Electron microscope (TEM) to determine the morphology of iron sand. The characterization results showed that the iron sand of Jomblom Beach contained Fe (72.28%), Ti (7.89%), Al (7.00%), and Si (7.60%). The iron oxide contained in the Jomblom Beach iron sand was dominated by magnetite (Fe3O4). Washing iron sand magnetic material using the sonochemical method increased the composition of the element Fe, increased the crystallinity of the magnetic material, prevented aggregation, and reduced the crystal size of the magnetic material. Magnetic material which was washed using the sonochemical method produced 79.47% Fe element, crystallinity 74.94%, and crystal size 52.78 nm.
PEMODELAN REGRESI BERGANDA DAN GEOGRAPHICALLY WEIGHTED REGRESSION PADA TINGKAT PENGANGGURAN TERBUKA DI JAWA TENGAH Utami, Tiani Wahyu; Rohman, Abdul; Prahutama, Alan
MEDIA STATISTIKA Vol 9, No 2 (2016): Media Statistika
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.285 KB) | DOI: 10.14710/medstat.9.2.133-147

Abstract

The problems in employment was the growing number of Open Unemployment Rate (OUR). The open unemployment rate is a number that indicates the number of unemployed to the 100 residents are included in the labor force. The purpose of this study is mapping the data OUR in Central Java and the suspect and identify linkages between factors that cause OUR in the District / City of Central Java in 2014. Factors that allegedly include population density (X1), Inflation (X2), the GDP value (X3), UMR Value (X4), the percentage of GDP growth rate (X5), Hope of the old school (X6), the percentage of the labor force by age (X7) and the percentage of employment (X8). Geographically Weighted Regression (GWR) is a method for modeling the response of the predictor variables, by including elements of the area (spatial) into the point-based model. This research resulted in the conclusion that the OLS regression models have poor performance because the residual variance is not homogeneous. There were no significant differences between GWR models with OLS model or in other words generally predictor variables did not affect the response variable (rate of unemployment in Central Java) spatially. However, GWR model could captured modelling in each region. Keywords: multiple linear regression, geographiically weighted regression, open unemployement rate in Central Java.
PENGARUH DIVERSIFIKASI INDUSTRI, GEOGRAFIS, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Arintasari, Okky Widya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the influence of industrial diversification, geographic diversification,and corporate governance mechanisms toward earnings management. This research is the development of a research conducted by El Mehdi and Seboui (2011), the difference there is in addition a variable corporate governance mechanism, research samples, and measurement. Earnings management as the dependent variable measured by discretionary accruals use Modified Jones model (1995) and the independent variable are Industrial and geographic diversification are measured by the number of firms geographic and industrial segments, and corporate governance mechanisms are proxied by institusional ownership, managerial ownership, proportion of independent commissioner and audit comittee independence. This study using secondary data from annual reports and financial report. Population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all manufacturing company which listed in Indonesia Stock Exchange (ISX) 2011-2013. The study sample consisted of 47 total samples and 141 observations of the manufacturing company's financial statements. Tool the analysis in this study is multiple linear regression. Statistic program in this study used SPSS 20.The result of this research showed that institusional ownership, managerial ownership, and one control variable that is profitability have significant influence in earnings management. While, industrial and geographic diversification, proportion of independent commissioner, audit committee independence, and other control variable that is leverage have no significant influence to earning management. Implication of this research showed that industrial diversification, geographic diversification, and corporate governance mechanism have less effect on earnings management practices.
PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Kurnianingsih, Margi; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.366 KB)

Abstract

The purpose of this study is to examine the influence of audit fee, audit tenure and audit rotation of audit quality. Audit quality uses proxy size KAP which is measured by dummy variable and using the big four and non big four group of auditors, while tenure is measured by counting the year in which the same auditors has made an engangement with the auditee, audit rotation is measured by dummy variable.The population in this study consists of listed go public firm manufactur in Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive sampling. In this research, the total of the sample is 645, after data observation then, there are 415 samples that included outlier should be excluded from samples of observation. so, the final amounts of the sample are 230 firms. Logistic regression used to be analysis technique. The empirical result of this study show that audit fee, audit tenure, and audit rotation have significant influenced of audit quality. Audit fee variable positively affects the audit quality, audit tenure negatively affects the audit quality and audit rotation postively affects the audit quality.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Hadiwijaya, Rendy Cahyo; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this studywas todetermine the effect ofintellectual capitaltoward firm valuewiththe financialperformanceas the intervening variable. The independent variable applied in this studywas theintellectual capital which wasmeasured by value added intellectual coefficient (VAICTM). The dependentvariablein this studywas the firm value is measuredbyusing price-to-book value (PBV), whilefinancial performanceas an intervening variable is measured by using return on asset (ROA). The samples of this study were the banking companies listed by the Indonesia Stock Exchange (IDX) within the period of 2007-2011. Data were collected by using purposive sampling method. Based on the mentioned criteria, 22 companies were selected as the population of this study. The data analysis tool used in this study was path analysis with AMOS software 16.0 version.The finding shows that (1) intellectual capital has positive and significant effect to the financial performance. (2) intellectual capital has no effect on firm value. (3) the financial performance has positive and significant effect to mediate the relationship between intellectual capital and firm value.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MEDIASI KOMITMEN ORGANISASI DAN KECUKUPAN ANGGARAN (Studi Empiris pada Satuan Kerja di Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Solok) Setyawan, Ariyanto; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.146 KB)

Abstract

This study is a replication of the previous study by Nouri and Parker (1998), but implemented in the public sector. This study aimed to examine the effect of budgetary participation on managerial performance in public sector organizations / government agencies in the payment areas of KPPN (State Treasury Office) Solok, West Sumatra, in order to obtain results from different institutions (inter-ministerial). This study also aimed to test whether organizational commitment and budget adequacy can serve as mediating the relationship between budgetary participation and managerial performance.The research data is the primary data obtained through questionnaires given to 128 structural units in several government agencies. A total of 43 questionnaires were returned and 31 questionnaires filled out completely and can be processed. Data were processed using path analysis and SmartPLS ver 2.0. with six hypotheses to test the direct and indirect effects of budget participation on performance managerial. PLS were used to predict the relationship between variables. The test results support three hypotheses and reject the other three hypotheses.The results of this study showed a direct effect of budgetary participation on managerial performance. Budgetary participation also significantly affect the budget adequacy and budget adequacy have positive effect on organizational commitment. However, organizational commitment and adequacy of the budget is not proven to act as an intervening variable. This research suggests the public sector organizations / government for budgetary participation can be applied well because it can improve performance and provide sufficient budget to keep the loyalty / commitment of employees.
ANALISIS PENGARUH UKURAN KAP, TENURE KAP TERHADAP AUDIT REPORT LAG (ARL) DENGAN KAP SPESIALISASI INDUSTRI SEBAGAI VARIABEL MODERASI Cahyaningrum Giyanto, Sinta; Rohman, Abdul
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

            This research aims to examine the factors that affect audit report lag (ARL) of financial reports  of the manufacturing companies listed on Indonesia Stock Exchange. The dependent variable in this research is audit report lag (ARL). The examined factors of this research are audit firm size and audit firm tenure as independent variables, auditor industry specialization as moderating variable, profitability, leverage, and company size as control variables.            This sample consists 56 manufacturing companies listed on Indonesia Stock Exchange which submitted annual reports and financial reports to bapepam during 2014-2016. The data used in this research was secondary data. This research used purposive sampling method to select the data. This research hypotesis were tested using multiple regression analysis.Based on the analytical results shows that audit firm size has no significant influence to audit report lag (ARL), audit firm tenure was negatively significant to audit report lag (ARL), auditor industry specialization as moderating variabel has no significant influence to audit report lag (ARL).
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI Arifin, Solikhun; Rohman, Abdul
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.612 KB)

Abstract

This study aims to analyze whether participation budget significantly affect employee performance, but it also aims to determine whether situational factors such as organizational commitment, organizational culture and leadership style can affect the relationship between budgetary participation on employee performance. There are differences between this study with previous research conducted by Sardjito and Muthaher (2007), Nurcahyani (2010), Wulandari (2011), Kurniawan (2011), and Mattola (2011). Previous research has not paid attention leadership style variables as moderating variables. In addition, in previous studies of organizational culture variables significantly affect the performance of the apparatus. The sampling method used was purposive sampling and obtained a sample of 117 respondents from 32 SKPD Semarang. The research was conducted in 2012 and using primary data obtained by distributing questionnaires. Questionnaires budgetary participation and organizational commitment modified by Nurcahyani (2010). Employee performance questionnaire modified by Wulandari (2011). Organizational culture questionnaire was modified by Kurniawan (2011). Questionnaires leadership style modified by Budget (2011). The four study discusses the performance of public sector officials. While the original research which is used as the main reference is Sardjito research and Muthaher (2007). The process of data analysis is the test of non-response bias, continued the classical assumption test, followed by hypothesis testing. Testing in this study using SPSS software version 17 for windows. Results showed that participation angggaran preparation significantly affect the performance of the apparatus, with employees participating in the budgeting process, they also feel responsible for the success of the program that had previously been discussed with them. In addition, in this study there are also situational factors that can significantly affect the performance of the apparatus is the organization's commitment and leadership style. High levels of organizational commitment that will make people more interested in the organization rather than self-interest, so that each individual will always improve performance because they will not rest until the organization can achieve the desired objectives. Similarly, the leadership style factors, this study proves that the style of leadership that is based on mutual trust, kinship, appreciate the idea of ​​subordinates and the open communication (consideration) can significantly improve the performance of government officials.
ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD KABUPATEN BLORA TAHUN 2009-2013 Ayu Puspitasari, Elfayang Rizky; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is purpose to know (1) how the effectiveness of local taxes at Kabupaten Blora through 2009-2013. (2) how the effectiveness of local retribution at Kabupaten Blora through 2009-2013. (3) how the efficiency of local taxes at Kabupaten Blora through 2009-2013. (4) how the efficiency of local retribution at Kabupaten Blora through 2009-2013. (5) how the contribution of local taxes against original regional income at Kabupaten Blora through 2009-2013. (6) how the contribution of local retribution against original regional income at Kabupaten Blora through 2009-2013.This research used quantitative descriptive method. The techniques of data collection are documentation and interview. The data used: the potential of local taxes and local retribution, the realization of local tax, local retribution, and regional income. The data were analyzed using the effectiveness analysis, the efficiency analysis, the contribution analysis, and the different t-test analysis.The results of this research are: (1) category of the  effectiveness rate for local taxes and local retribution through 2009-2013 are very effective. (2) the efficiency rate for local taxes and local retribution from 2009 until 2013 overall in efficient level. (3) the contribution of local taxes againt original regional income Kabupaten Blora from 2009 until 2013 doesn’t have contribution. However, the level of contribution ratio tends to rise. (4) the contribution of local retribution againt original regional income Kabupaten Blora through 2009-2013 being contributed but the contribution ratio tends to falling down each year. (5) the different t-test analysis for the effectiveness and efficiency of local taxes and local retribution showed no difference. Whereas for the contribution of local taxes and local retribution shows the difference between both.
PENGARUH PEMAHAMAN PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (Studi Empiris Pada WP OP yang Melakukan Kegiatan Usaha di KPP Pratama Semarang Candisari) Roy Purnaditya, Riano; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study as a purpose to analyze the influence of the understanding of taxpayers, quality of service, and tax penalties on tax compliance. Attribution theory explains that the internal effect caused by an individual's personal conduct which is the understanding of taxpayers on tax compliance, while external influences are thought to result from an outside party that is in terms of quality of service tax authorities and tax penalties provided by the government. Based on social learning theory proposed by Albert Bandura (1977), this theory should conduct direct observation and experience to participate in terms of tax compliance.Respondents in this study is an individual taxpayer who carries on business in Semarang Candisari STO. The analysis technique used is the technique of multiple regression analysis with the data obtained using quantitative methods are surveys using a questionnaire to the media which is convenience sampling technique. Total number of questionnaires were analyzed by 114 questionnaires.This study shows that the understanding of tax, service quality and the tax authorities, and the sanctions applicable taxes and significant positive effect on tax compliance.
Co-Authors -, Sutriyanto Abdul Majid Achmad Fudholi Adhistya Rizky Bestari Agustin, Niyar Candra Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Nurkhin Akmala, Shafira Alan Prahutama Ali Djamhuri Amdi Noviwijaya Anief Rufiyanto Anwar Hartanto, Mastu Any Guntarti Arieff Salleh Rosman Ariyanto Setyawan Budiharto - Cahyaningrum Giyanto, Sinta Eko Andy Purnomo Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Endang Lukitaningsih Ermadiani, Ermadiani Erni Wijayanti, Erni Fajar A. Lumakso, Fajar A. Farahwahida Mohd. Yusoff Farisya Nurhaeni Hadi Pramono Hanifah, Risti Hanifah HARTONO, SOETANTO Hasan Mukhibad Hasanudin, Agus Ismaya Heni Rizqiati I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Indu Prasetya Ning Rahayu Isda, Raiyyan Rahmi Iswahyudi Joko Suprayitno Kuwat Triyana Laela Hayu Nurani Lestari, Tri Margi Kurnianingsih Mastrianto, Agus Mita Amalia Raraswati Mohammad Muslih Mutia Kusuma Wardani Nadhira, Hafifah Hasya Novita Inar Arumsari Okky Widya Arintasari, Okky Widya Pratama, Jodi Setya Prof. Dr. I Wayan Rasna,M.Pd . Puji Harto Putri Nur Anggraini Ratno Agriyanto Ratno Agriyanto Ratno Agriyanto Rendy Cahyo Hadiwijaya Riano Roy Purnaditya, Riano Saifullah, Ahmad Sariyatun Sariyatun Satrio Yudho Widiantoro Shahrel Ahmad SA Sihombing, Melina Yosephine Siti Setianingsih Solikhun Arifin Subagus Wahyuono Sudibyo Martono Sugeng Riyanto Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Triwahyudi . Ubaidillah Ubaidillah Utik Bidayati, Utik Yaakob B. Che Man Yoga Bayu Adi Zubaydah, Wa Ode Sitti