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ANALISIS VARIABEL KEUANGAN YANG MEMPENGARUHI KEBIJAKAN DEVIDEN -, Sumiadji
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1952

Penelitian ini dilakukan untuk menguji pengaruh variabel keuangan yang terdiri dari: rasio pro-fitabilitas (return on assets), likuiditas (cash ratio), rasio hutang (debt to equity ratio), market value (earnings per share), dan perputaran total aset (total assets turnover) terhadap kebijakan dividen yang diproksikan dengan dividend payout ratio (DPR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2004-2008. Prosedur pemilihan sampel penelitian menggunakan purposive sampling sehingga menghasilkan 8 perusahaan yang memenuhi kriteria sampel. Data sekunder dikumpulkan dengan teknik dokumentasi bersumber dari Indonesian Capital Market Directory (ICMD), laporan keuangan, dan hasil Rapat Umum Pemegang Saham (RUPS). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini adalah secara simultan variabel ROA, CR, DER, EPS dan TATO berpengaruh terhadap DPR. Secara parsial variabel yang mempengaruhi DPR adalah CR, EPS dan TATO. Varabel lainnya, yaitu ROA dan DER ditemukan tidak berpengaruh terhadap DPR.ÃÂ This research was conducted to examine the influence of the financial variables which consists of: return on assets (ROA), cash ratio (CR), debt to equity ratio (DER), earnings per share (EPS), and total asset turnover (TATO) to the dividend policy that indicated by the dividend payout ratio (DPR) of listed manufacturing company in Indonesia Stock Exchange ÃÂ 2004 to 2008. The sample selection procedure used was a purposive sampling so that it produced eight companies that met the sample criteria. Se-condary data was collected by the documentation technique were obtained from the Indonesian Capital Market Directory (ICMD), financial statements, and the results of the Annual General Meeting of Shareholders. The analysis technique used was multiple linear regression analysis. The research found that five variables of kind of ROA, CR, DER, EPS dan TATO simultaneously influence to dividend payout ratio (DPR). ÃÂ The three variables of ÃÂ kind of CR, EPS and TATO partially influence to dividend payout ratio (DPR).

SERVIVE QUALITY ON EDUCATION INSTITUTION: SATISFACTION INDEX AND IPA (CASE STUDY ON ACCOUNTING DEPARTMENT OF STATE POLYTECHNIC OF MALANG) ., Sumiadji; Handoyo, Futuh; Setiati, Fita
International Journal of Social Science and Business Vol 3, No 4 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.22607

The purpose of this study was to determine the level of student satisfaction towards the quality of service provided by the Accounting Department, State Polytechnic of Malang (Polinema), by comparing the actual service delivered by the institution to the one expected by the students. Respondents as samples were determined proportionally for each study program and class of as many as 100 students. The questionnaire was randomly given to respondents to obtain a response to service quality consisting of 5 (five) dimensions, namely tangible, reliability, responsiveness, assurance and empathy. Data analysis was descriptive analysis prosiding from descriping the data in term of the mean and frequency, and than measuring student satisfaction index and ending up with determining the service quality using importance-performance analysis (IPA). The results showed that most respondents were DIV Management Accounting study program students, of whom the majority were female. The frequency of the students response for the quality of the received service fell into the catagory of very satisfying, which means that, in general, the quality of service received by students was very satisfying. There were found two dimensions in quadrant A where two forms of service quality must be improved immediately, four dimensions in quadrant B where six forms of service quality must be maintained, and all dimensions in quadrant D where eight forms of service quality in the short term may be ignored.

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance Nurkhin, Ahmad; Novanty, Ine; Muhsin, Muhsin; Sumiadji, Sumiadji
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayersâ€™ compliance in East Semarang Pratama Tax Office, Semarang City, Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayersâ€™ understanding and awareness.JEL Classification: H23; H26DOI: https://doi.org/10.26905/jkdp.v22i2.1678

Pemberdayaan Masyarakat Melalui Budidaya Ikan Lele di Yayasan Al-Husna Malang Padma Adriana Sari; Annisa Fatimah; Dyah Metha Nurfitriasih; Galuh Kartiko; Sumiadji Sumiadji
Madaniya Vol. 3 No. 1 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.154

Pelatihan kewirausahaan budidaya ikan lele pada Yayasan Al-Husna dilaksanakan dengan tujuan untuk meningkatkan perekonomian Yayasan Al-Husna serta memberikan bekal pengetahuan wirausaha untuk anak asuh di yayasan tersebut. Kegiatan pengabdian masyarakat berlokasi di asrama Yayasan Al-Husna Kecamatan Dau Kabupaten Malang. Yayasan Al-Husna telah melakukan budidaya ikan lele sebelumnya, namun karena kurangnya pengalaman dan ilmu tentang budidaya ikan maka usaha tersebut tidak berlanjut. Berdasarkan hal tersebut, maka pelatihan ini diberikan agar pengelola dan anak asuh di yayasan tersebut medapatkan ilmu budidaya ikan lele sehingga dapat dimanfaatkan menjadi sumber penghasilan. Selain itu ilmu budidaya ikan lele tersebut dapat dijadikan tambahan wawasan dalam berwirausaha bagi anak asuh di yayasan tersebut.

Servive Quality on Education Institution: Satisfaction Index and IPA (Case Study on Accounting Department of State Polytechnic of Malang) Sumiadji .; Futuh Handoyo; Fita Setiati
International Journal of Social Science and Business Vol. 3 No. 4 (2019): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.22607

The purpose of this study was to determine the level of student satisfaction towards the quality of service provided by the Accounting Department, State Polytechnic of Malang (Polinema), by comparing the actual service delivered by the institution to the one expected by the students. Respondents as samples were determined proportionally for each study program and class of as many as 100 students. The questionnaire was randomly given to respondents to obtain a response to service quality consisting of 5 (five) dimensions, namely tangible, reliability, responsiveness, assurance and empathy. Data analysis was descriptive analysis prosiding from descriping the data in term of the mean and frequency, and than measuring student satisfaction index and ending up with determining the service quality using importance-performance analysis (IPA). The results showed that most respondents were DIV Management Accounting study program students, of whom the majority were female. The frequency of the students response for the quality of the received service fell into the catagory of very satisfying, which means that, in general, the quality of service received by students was very satisfying. There were found two dimensions in quadrant A where two forms of service quality must be improved immediately, four dimensions in quadrant B where six forms of service quality must be maintained, and all dimensions in quadrant D where eight forms of service quality in the short term may be ignored.

PELATIHAN BIDANG AKUNTANSI SEKTOR PUBLIK KEPADA GURU SMK JURUSAN AKUNTANSI DI KAB. LUMAJANG Imam Mulyono; Kartika Dewi SS; R Setiawan; Sumiadji; Padma Andriana
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 7 No. 2 (2020): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v7i2.26

Materi Akuntansi Sektor Publik (ASP) mulai dikenalkan dan menjadi mata pelajaran wajib pada muatan kurikulum nasional di Jurusan Akuntansi pada level SMK di Tahun 2017. Dampaknya guru harus mencari bentuk pembelajaran ASP yang sesuai dengan daya serap murid SMK, karena karakter ASP sangat berbeda dengan akuntansi sektor privat, dan guru akuntansi di tingkat SMK belum mengenal materi pelajaran ASP, selain itu area ASP yang sangat luas, karena terdiri dari Akuntansi Organisasi Nirlaba dan Akuntansi Pemerintahan (Akuntansi Pemerintah Pusat, Akuntansi Pemerintah Daerah, Akuntansi BLU/BLUD, dan Akunatnsi untuk Desa). Tujuan kegiatan PKM ini, untuk menguatkan pemahaman dan memperkaya referensi ASP terhadap Guru SMK, sehingga dapat mengevaluasi kurikulum mata pelajaran ASP. Tim pemateri dari dosen- Jurusan Akuntansi Politeknik Negeri Malang, dan pesertanya adalah Guru SMK yang tergabung dalam MGMP Akuntansi SMK di Kabupaten Lumajang. Metode pelatihan yang digunakan: (1) Ceramah, (2) Diskusi dan Tanya jawab, dan (3) Praktek Proses Akuntansi Keuangan Daerah. Kegiatan PkM dilaksanakan tanggal 12-15 September 2019 (32 Jam Pel), bertempat di SMKN 1 Lumajang, diikuti 31 Peserta. Hasil dari kegiatan PkM adalah: (1) Peserta mendapatkan materi yang ter-update Akuntansi Sektor Publik, dan (2) Peserta mampu mengevaluasi kurikulum mata pelajaran ASP sehingga menghasilkan usulan kurikulum mata pelajaran ASP yang baru.

PELATIHAN PEMBUATAN PUPUK KOMPOS DI PERUM. BUMI TUNGGULWULUNG INDAH KOTA MALANG Sumiadji; Futuh H; Basuki R; Endah S; Edi W
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 8 No. 1 (2021): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v8i1.56

Kegiatan PkM ini dilakukan untuk mengatasi permasalahan sampah yang dihadapi warga perum. Bumi Tunggulwulung Indah Lowokwaru Malang (BTWI) terutama berupa sampah daun dari pohon taman di perumahan. Terjadi penumpukan sampah dikarenakan sampah tidak secara rutin diangkut ke tempat penampungan sementara (TPS) dengan banyak sebab seperti faktor cuaca, tukang dan alat gerobak angkut atau kondisi volume sampah di TPS yang penuh. Khusus untuk sampah daun akan dibuat pupuk kompos kemudian dikemas dan dijual. Metode yang diterapkan dalam kegiatan PKM adalah penyuluhan, pelatihan dan pemantauan (monitoring). Penyuluhan pemberian materi teoritis tentang cara-cara pengelolaan dan pengolahan sampah. Pelatihan sebagai bentuk implementasi praktis dengan membuat pupuk kompos yang benar, efektif dan efisien sehungga memiliki nilai ekonomis. Pada tahap akhir dilakukan pemantauan hasil kegiatan pengabdian kepada masyarakat. Hasil kegiatan PkM menjadi salah satu solusi mengatasi masalah sampah menjadi produk bernilai ekonomis.

Pangsa Pasar, Rasio Leverage, dan Rasio Intensitas Modal sebagai Determinan Profitabilitas Perusahaan Felania Rinta Maharani; Anik Kusmintarti; Sumiadji Sumiadji
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i2.010

The goal of this research was to analyze the effect of capital intensity ratio, leverage ratio, and market share on profitability both partially and simultaneously. The objects were textile and garment companies listed in Indonesia Stock Exchange for a period 2014-2018. Descriptive statistic and multiple linear regressions were used for data analysis. The result indicates that market share has positive and significant effect on profitability, while capital intensity ratio and leverage ratio has no effect on profitability. Simultaneously capital intensity ratio, leverage ratio, and market share, has significant effect on profitability. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh rasio intensitas modal rasio leverage, dan pangsa pasar terhadap profitabilitas perusahaan secara parsial dan secara simultan. Populasi penelitian ini adalah perusahaan tekstil dan garmen yang terdaftar di BEI periode 2014-2018. Statistik deskriptif dan analisis regresi linear berganda digunakan untuk metode analisis data. Hasil penelitian memperlihatkan bahwa pangsa pasar berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan rasio intensitas modal dan rasio leverage tidak berpengaruh pada profitabilitas. Selanjutnya secara simultan rasio intensitas modal, rasio leverage, dan pangsa pasar berpengaruh signifikan pada profitabilitas.

PELATIHAN PENGOLAHAN SAMPAH UNTUK MEMPRODUKSI KOMPOS DAN MAGGOT BSF DI PERUMAHAN BUMI TUNGGULWULUNG INDAH KOTA MALANG Sumiadji Sumiadji; Basuki Rachmat; Endah Suwarni; Fita Setiati; Futuh Handoyo; Edi Winarto; Padma Adriana Sari
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

The community service activities are carried out in the Bumi Tunggulwulung Indah (BTWI) housing where all the residents in this housing namely RT 015-RW 001, Tunggulwulung, Lowokwaru, Malang City. There are problems faced by BTWI residents, the main points can be identified as follows: (1) there is a fairly large volume of waste in the BTWI environment, both leaf waste and kitchen waste (2) dry waste disposal (dry twigs and leaves) requires regular costs. The transportation of kitchen waste is sometimes constrained so that it accumulates and causes pollution, and (3) the accumulation and full volume of waste in the Temporary Shelter (TPS) in the Tunggulwulung sub-district. The results of the residents' deliberation agreed to form a partner team to work with the implementing team for community service activities. The purpose of this waste management training is expected to (1) improve the understanding and behavior of residents in processing waste, (2) reduce the amount of waste that must be transported, and (3) increase the economic value of waste into compost and BSF maggot. The methods applied in community service activities are counseling, training and monitoring. The results of the activity showed that the implementation of the extension succeeded in providing understanding and knowledge about waste management to activity partners. The results of the training were able to overcome the waste problem, reduce the cost of transporting waste and change the economic value of waste into compost and maggot as an alternative feed for catfish supplements.

Urgensi Judgment Auditor dalam Otomatisasi Proses Audit Padma Adriana Sari; Sumiadji Sumiadji; Atika Syuliswati
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.218

Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation process has partially shifted the role of the judgment auditor, but there are still parts in the audit process that cannot be replaced by the system. Some judgments that are required by the auditor and cannot be replaced by the system are sample selections, fieldwork, and opinion determination. At these stages, the auditor needs flexibility to take actions that are in accordance with the audit conditions encountered and cannot be standardized in a standard carried out by the system. Auditors can focus on sharpening judgment skills in the sample selection process, fieldwork, and opinion determination so that it is expected to improve audit quality in the future.

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