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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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PENGARUH DIVERSIFIKASI OPERASIONAL TERHADAP STRUKTUR MODAL DENGAN KEPEMILIKAN PEMERINTAH SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Rahayu, Indu Prasetya Ning; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposes of this research are (1) to examine the influences of operational diversification on capital structure of a firm, (2) to examine the influences of goverment ownership based on the relation between operational diversification and capital structure. Diversification level is measurd by Jacquemin – Berry entrophy index, while capital structure is measure by book leverage, market leverage and long – term market leverage. Goverment ownership as moderate variabel is measured with dummy variabel. As control variabel, this reasearch used return on Assets, non - current aset ratio, non-debt tax shield, Tobin’s Q, biggest stock ratio, board ratio, size and age of firm.Population of this reasearch consists of all listed non – financial firms in Indonesia Stock Exchange in year 2010 – 2012. The sampling method used in this research in purposive sampling. After doing sampling and processing datas, 147 firms randomly selected. This research use panel data regression to examine the hypothesis.The empirical evidence show that related diversification significant positive influence on capital structure and unrelated diversification significant negative on capital structure. The result of moderate variabel show that debilitation of goverment ownership negative relation between related diversification and capital structure. Meanwhile, debilitation of goverment ownership positive relation between unrelated diversification and capital structure.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Pradnyadari, I Dewa Ayu Intan; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate social responsibility (CSR) with corporate tax aggressiveness. Dependent variable in this study is the tax aggressiveness that measured using proxy of effective tax rates (ETR). Independent variables are corporate social responsibility (CSR). This study used five control variables, include profitability, size, leverage, capital intensity, and inventory intensity.            This study is replication of Lanis and Richardson’s research in 2012 and uses secondary data from annual report of manufacturing companies which listed on Bursa Efek Indonesia in 2011-2013. This study used purposive sampling method and used uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.            The result of this study showed that CSR disclosure influence significant negative on corporate tax aggressiveness. Companies with tax aggressiveness would disclose CSR greater than the firm that doesn’t tax aggressiveness. It is because the more efficient a company then the company will pay less tax so that the effective tax rate is also smaller.
PENGARUH RASIO CAMEL DAN UKURAN BANK TERHADAP PREDIKSI KONDISI BERMASALAH PADA SEKTOR PERBANKAN (Studi Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2007 – 2011 ) Rizky Bestari, Adhistya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the CAMEL Ratio and Bank Size for thep trouble bank prediction that use ratio such as Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Return On Asset (ROA), Operating Expense to Operating Income (BOPO), Loan to Deposite Ratio (LDR) and Bank size. The data used from annual published financial statement of Commercial bank period 2007-2011. The population in this study are 35 commercial bank, after pass the purposive samplig there are 19 bank samples. The sample of research was devided in two categoriest bank with no problem are 16 bank and 3 bank in trouble. Methode of analyze used to test the hypothesis of the research is logistic regression. The result of the research show that NIM is significant effect of the trouble bank prediction and Bank size is significant effect of the trouble bank prediction. Other variables such as CAR, NPL, ROA, BOPO,and LDR do not have significant effect the trouble bank prediction
PENGARUH KERAGAMAN GENDER DAN USIA PEJABAT PERBENDAHARAAN TERHADAP PENYERAPAN ANGGARAN SATUAN KERJA (STUDI EMPIRIS PADA SATUAN KERJA LINGKUP PEMBAYARAN KPPN SEMARANG I) Noviwijaya, Amdi; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of a working unit treasury officers (KPA, PPK, PPSPM, Bendahara) gender diversity and age diversity on budget absorption. This study population consists of 155 working units which included in payment scope of KPPN Semarang One. Whereas the final sample of the present study consists of 120 working units which selected by Random Sampling Method. T Statistic Test was used to test the hypothesis. This study finds that gender diversity statistically have significant negative effect on budget absorption. Whereas age diversity statistically have significant positive effect on budget absorption. It provides evidence that young people are associated with improved performance.
ANALISIS PENGARUH ANGGARAN PARTISIPATIF TERHADAP BUDGETARY SLACK DENGAN PERTIMBANGAN ETIKA SEBAGAI VARIABEL MODERASI (Studi Kasus pada PT PLN (Persero) Distribusi Jawa Tengah & D.I. Yogyakarta) Sihombing, Melina Yosephine; Rohman, Abdul
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Research about the effect of the participatory budgeting to budgetary slack still show inconsistency conflicting results. This study aims to provide empirical evidence about the effect of the participatory budgeting to budgetary slack and the effect of ethical judgement as moderating variable on the relationship between participatory budgeting and budgetary slack.The object of this research is a lower-level managers involved in the budgeting process in PT PLN (Persero) Distribusi Jawa Tengah & D.I. Yogyakarta. Data was collected using a questionnaire research instruments with the total respondents are 40 people. Model analysis used for the first hypothesis is simple linear regression, while the second hypothesis uses moderated regression analysis (MRA).The results indicate that: 1) participatory budgeting significantly positive affects the budgetary slack, showed by the participatory budgeting coefficient of 0.470 with a significance level of 0.022 (<0.05). 2) the value of the coefficient of interaction between participatory budgeting and ethical judgement is - 0.361 with a significance level of 0.030 (<0.05), indicating that the participatory budgeting with ethical judgement significantly negative affecting on the budgetary slack. These results indicates that the ethical judgement is moderating variable.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PELAPORAN KEUANGAN Pratama, Jodi Setya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a replica of Ika and Ghazali’s (2012). The difference from Ika and Ghazali’s is the subject, this research using financial company, and the sample has never done before.   The effectiveness of the audit committee willl be expected to report company financial statements on time according to a predetermied time period. The goal of this research is to find out the relation between the effectiveness of the audit committee and company timelines, and to give descriptive evidence from effectiveness of the audit committe between timelines in finance companies that listed on Indonesia Stock Exchange. This research using financial reporting lead time as dependent variable and as the independent variables are the effectiveness of audit committte, financial conditions, the size of the companies, and the type of auditors. The sample in this research is 93 finance companies that listed on Indonesia Stock Exchange. The metodhs of this research are descriptive statistical  analysis,  classical  assumption test  (normality test,  multicollinearity test, autocorrelation test, and heterocedastisity test), regression test, and hypothesis test. The result shows that 4 of independent variables in this research, only 3 independent variables that has impact to financial reporting lead time. However, only effectiveness of the audit committee that has biggest impact than the others.
ANALISIS HUBUNGAN AUDITOR-KLIEN: FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2009-2013) Anantyo Hartono, Tito; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  main  purpose  of this research  is examining  factors that affect  the audit firm switching. Those factors are change in management, qualified audit opinion, client size, audit quality, audit  fee,and audit delay. Some of past researches regardless auditor   switching, shows different results. Therefore, another research needs to be done to verify theory of auditor switching.The data being used is from manufacturing company which is listed in “Bursa Efek Indonesia” (BEI) in 2009-2013 period. Research variable being used are Change in Management (CEO), Qualified Audit Opinion (OPINI), Client Size (LnTA), Audit Quality (AQ), Audit Fees (FEE), Audit Delay (AUDELAY) and Auditor Switching (SWITCH). By using logistic regression in SPSS 16 software, this research tried to test effect of Change in Management,Qualified Audit Opinion,Client Size,Audit Quality,Audit Fees,Audit Delay towards Auditor Switching.Result of this research is that client size,and audit delay have significant effect on auditor switching in Indonesia. While other variables in this reserach like change in management, qualified audit opinion, audit quality, audit fee do not have significant effect to auditor switching in Indonesia.
ANALISIS TINGKAT KEBERHASILAN REHABILITASI ATLET PUSLATDA KONI JAWA TIMUR YANG MENGALAMI CEDERA ROHMAN, ABDUL; HARTONO, SOETANTO
Jurnal Kesehatan Olahraga Vol 7, No 2 (2019): Edisi Juli 2019
Publisher : Jurnal Kesehatan Olahraga

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Abstract

Program rehabilitasi adalah salahsatu program dari KONI Jawa Timur yang digunakan untuk memulihkan gerakan dan proprioception, menjaga kebugaran kardiovaskular, meningkatkan kekuatan otot, daya tahan, dan kekuatan, terutama melalui closed-chain exercises. Tujian penelitian ini yaitu untuk mengetahui seberapa besar tingkat keberhasilan program rehabilitasi di KONI Jawa timur terhadap atlet Puslatda yang mengalami cedera di KONI Jawta Timur. Jenis penelitian kualitatif dengan metode deskriptif, pengumpulan sumber data yaitu berupa kata-kata, tindakan obyek yang diamati, sumber data tertulis, dan dokumentasi/foto. Lokasi KONI Jawa Timur, Jl. Kertajaya Indah Timur IV/5 Surabaya. Sasaran Atlet PUSLATDA KONI Jawa Timur yang mengalami cedera. Teknik yang akan digunakan antara lain: pengamatan, wawancara mendalam, dan dokumen. Hasil penelitian yaitu penanganan yang tepat untuk atlet Puslatda KONI Jawa Timur dengan menggunakan program latihan rehabilitasi, yang berpengaruh besar untuk kesembuhan dan kepulihan di karenakan dengan menjalani program latihan rehabilitasi, atlet dapat kembali sembuh dan bugar serta dapat mempersingkat waktu cedera yang dialami. yang bisa dikatakan bahwa tingkat keberhasilan program rehabilitasi ini adalah, bisa terlihat dari penjelasan selama wawancara yang saya lakukan dan memang pengaruh dan manfaat program rehabilitasi memang sangat terlihat dan sangat membantu mereka para atlet Puslatda yang mengalami cedera untuk mengembalikan kondisi mereka seperti sebelum terkena cedera. Banyak juga hal yang didapatkan karena telah menjalani program rehabilitasi sesuai dengan prosedur yang telah ditentukan. Kata kunci : Rehabilitasi, Cedera, Koni Jawa Timur
PERAN PERSATUAN PERJUANGAN DALAM REVOLUSI INDONESIA TAHUN 1946 ROHMAN, ABDUL
Avatara Vol 5, No 3 (2017): Vol 5 Nomer 3 (Oktober 2017)
Publisher : Jur. Pendidikan Sejarah FIS UNESA

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Abstract

Pada masa awal kemerdekaan Indonesia tahun 1946, kemerdekaan Indonesia yang baru saja diraih sudah mendapatkan tantangan dengan datangnya Belanda dan Sekutu. Dalam usaha mempertahankan kemerdekaan Indonesia terdapat dua cara yang dilakukan, Pemerintah pusat dibawah Perdana Menteri Sjahrir dengan cara politik diplomasi dan para tokoh politik seperti Tan Malaka yang lebih memilih cara konfrontasi langsung bertempur dengan mengangangkat senjata melawan Belanda dan Sekutunya sesuai dengan semangat rakyat Indonesia dan kaum pemuda. Permasalahan yang dibahas dalam skripsi ini adalah: 1. Bagaimana sejarah berdirinya organisasi Persatuan Perjuangan?, 2. Bagaimana peran organisasi Persatuan Perjuangan dalam revolusi di Indonesia tahun 1946?. Penelitian ini mempunyai tujuan yaitu untuk: 1. mendeskripsikan sejarah berdirinya organisasi Persatuan Perjuangan, 2. mendiskripsikan&nbsp; peran organisasi Persatuan Perjuangan dalam keberhasilan revolusi di Indonesia tahun 1946. Hasil penelitian ini adalah sebagai berikut, bahwa dalam mempertahankan kemerdekaan dan kedaulatan Indonesia dari Belanda dan Sekutu, bangsa Indonesia terbagi menjadi dua cara. Pertama pemerintah dibawah Perdana Menteri Sjahrir menggunakan politik diplomasi, Kedua dengana cara konfrontasi langsung sesuai dengan semangat, keberanian rakyat Indonesia dan kaum pemuda. Kebijakan diplomasi yang dijalankan pemerintah menimbulkan kekecewaan, sehingga para tokoh politik yang tidak sejalan mendirikan Persatuan Perjuangan guna menghadapi Belanda dan Sekutunya. Namun seiring berjalannya waktu Persatuan Perjuangan menjadi organisasi oposisi dalam pemerintahan Perdana Menteri Sjahrir. Peran Persatuan Perjuangan terlihat melalui pengiriman delegasi terhadap pemerintah, aksi massa, dan Minimum Progam jelas merupakan bukti nyata untuk dapat berusaha mewujudkan cita-cita rakyat dan kaum pemuda Indonesia yakni merdeka 100%. Perbedaan cara yang dilakukan juga berakibat peran Persatuan Perjuangan hanya bertahan dalam waktu tiga bulan. Persatuan Perjuangan dituduh membahayakan dan mengancam persatuan Indonesia, sehingga mengakibatkan berkurangnya organisasi pendukung Persatuan Perjuangan dan organisasi ini dibubarkan pada tanggal 6 juni 1946. Kata Kunci : Mempertahankan kemerdekaan, Diplomasi, Konfrontasi, Persatuan Perjuangan.
HUMAN RESOURCES EMPOWERMENT AND CORRUPTION ERADICATION IN PUBLIC SECTORS: A BRIEF PICTURE FROM INDONESIA1 Rohman, Abdul
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 9, No 3 (2012): Jurnal Ilmu Administrasi
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v9i3.310

Abstract

Corruption has been hampering development process in Indonesia and it is believed that E-government hypothetically will diminish corruption in the country. The paper briefly compares Corruption Perception Index and Egovernment Index to portray the respective case, and proposes human resources empowerment as essential tactic to curb corruption in public sectors. It concludes that E-government might decrease corruption if it is incorporated with increasing infrastructure and human capital, and; in doing so, managing human resources to exercise their individual moral identity within organization is suggested so that corruption eradication can be initiated from individual selfawareness which then evolves to collective awareness to create a common culture in corruption prevention.
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