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All Journal Jurnal Penelitian dan Evaluasi Pendidikan E-Journal Of Cultural Studies JMARS: Jurnal Mosaik Arsitektur Jurnal Pendidikan dan Pembelajaran Jurnal Kedokteran Brawijaya JURNAL ILMIAH KESEHATAN KEPERAWATAN Journal of the Medical Sciences (Berkala Ilmu Kedokteran) Jurnal Simetris Jurnal Dinamika Akuntansi Akmenika : Jurnal Akuntansi dan Manajemen JUTI: Jurnal Ilmiah Teknologi Informasi Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Jurnal Riset Mahasiswa Akuntansi (JRMA) Gadjah Mada International Journal of Business Harmoni Sosial: Jurnal Pendidikan IPS Sosioinforma Jurnal Teknologi Pertanian Record and Library Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Journal of Information Systems Engineering and Business Intelligence Sosio Konsepsia Jurnal Rekayasa Mesin Profetika Akuisisi : Jurnal Akuntansi Jurnal Bioteknologi & Biosains Indonesia (JBBI) Panggung SINERGI: Jurnal Ilmiah Ilmu Manajemen EnviroScienteae Jurnal Riset Keuangan dan Akuntansi (JRKA) Prosiding Seminar Nasional Teknoka Jurnal Ilmiah Matrik Journal Of Holistic Nursing Science Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Belajar Bahasa : Jurnal Ilmiah Program Studi Pendidikan Bahasa dan Sastra Indonesia Media Keperawatan Indonesia International Journal of Elementary Education Develop UPEJ Unnes Physics Education Journal Journal of Health Sciences Social, Humanities, and Educational Studies (SHEs): Conference Series AKMENIKA Jurnal Ilmu Keperawatan dan Kebidanan Matriks Teknik Sipil
Suyanto Suyanto
Politeknik Negeri Bandung
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PEMBERDAYAAN KOMUNITAS ADAT TERPENCIL MELALUI PELAYANAN TERPADU DI ROTE NDAO, PROVINSI NUSA TENGGARA TIMUR Suyanto, Suyanto; Mujiyadi, B
Sosio Konsepsia Vol 4, No 2 (2015): Sosio Konsepsia
Publisher : Puslitbangkesos

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Abstract

AbstrakBangsa Indonesia merupakan masyarakat yang majemuk, yang terdiri dari lebih dari dua ribu lima ratussuku bangsa dan beberapa dari populasi tersebut mempunyai pola hidup yang spesifik. Beberapa dari sukubangsadimaksud masih dinyatakan sebagai komunitas adat terpencil yang belum sepenuhnya mampumengakses layanan dari Negara oleh karena keterpencilannya. Mereka dihadapkan pada beberapa masalahdalam kehidupannya sebagai konsekuensi dari keterpencilan secara geografis, yang meliputi terbatasnyajangkauan akses layanan sosial, ekonomi, kesehatan, pendidikan serta layanan yang bersifat pemenuhankebutuhan dasar manusia. Kelompok komunitas dimaksud sangat sedikit mendapatkan sentuhan pemenuhankebutuhan dasar baik fisik, psikis, sosial maupun spiritual. Dengan kondisi demikian, komunitas dimaksudseolah belum mendapatkan layanan yang memadai dari Negara. Salah satu komunitas yang dikaji dalamstudi ini adalah komunitas adat terpencil di Rote Ndao. Komunitas ini perlu diberdayakan dan diberikanfasilitas yang memadai agar mampu hidup bermartabat sebagai bagian dari bangsa Indonesia dan terpenuhihak azasinya. Untuk memberdayakan komunitas ini diperlukan kebijakan yang akurat, penanganan yangmemadai dan pelayanan yang dapat mengentaskan mereka dari masalahnya. Dari studi yang dilakukandi lapangan, penanganan yang dilaksanakan selama ini belum mampu mengentaskan mereka darimasalah yang disandangnya. Oleh karena itu diperlukan alternatif kebijakan penanganan yang mampumengantarkan mereka kepada kehidupan yang layak sesuai harkat dan martabat manusia. Penanganan iniperlu dilaksanakan secara sinergis antara Pemerintah (Pusat, Provinsi, Kabupaten) serta unsur masyarakat.Kata kunci: komunitas adat terpencil, pemberdayaan, sinergitas.
PENGARUH SOSIALISASI PERPAJAKAN DAN EKSTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI suyanto, suyanto; Yahya, Kiftia
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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Abstract

This research aims to test the tax socialization on tax revenues. This research also aims to The tax extension on tax revenues. This research was conducted at the tax office pratama Wonosari.This research was conducted using saturated sample with a sample of 65 respondents sample that may be analyzed about 63 questionnaire. The analysis data method of this research was multiple linear regression. This research was quantitative. The data used in this study are primary data. Based on the results of the analysis indicate that the variable tax socialization and variable tax extension simultaneously and partially on tax revenues individual taxpayers. The predictive ability of the independent variable on the dependent variable showed independent variables were able to explain the dependent variable variation of 43.8% and the rest was explained by other variables. Keywords: the tax socialozation, the tax extension, and tax revenues
KINERJA GURU BERSERTIFIKASI DALAM MENINGKATKAN MANAJEMEN MUTU PENDIDIKAN DI MADRASAH IBTIDAIYAH MUHAMMADIYAH SUDUNG KEDUNGTUBAN BLORA TAHUN 2015 Shobron, Sudarno; Suyanto, Suyanto
Profetika Vol. 17, No. 1, Juni 2016
Publisher : Muhammadiyah University Press

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Abstract

The performance of school teachers be one of the important factors in improving theschools quality. Certified teachers in Ibtidaiyah Elementary School of Muhammadiyah SudungBlora include planning and implementation of education quality development has been carriedout effectively and efficiently. It is characterized by the realization of the development of theimplementation of learning and learning outcomes in accordance with the vision and missionof the madrassa. support Factor in improving education quality management are 1) Availabilityof adequate learning media and support ongoing learning activities; 2) The interest andenthusiasm of students is increasing in participating in learning activities; 3) Preparation ofteachers in teaching is increasing; 4) The climate in the classroom learning environment moreconducive; 5) There is full support of the school community, society, and government; 6) Suppliedfacilities for picking up the students to and from school by teachers. Inhibiting factors inimproving the quality of education management in MI Muhammadiyah Sudung are 1) Lackof facilities to support the library and its contents; 2) Many teachers who are still miss match(not in accordance with the latest science education qualifications); 3) Lack of infrastructureeg. UKS room, and laboratory, so it is still a hard time in learning practices.Keywords: teacher performance; certification; management quality; education.Abstrak: Kinerja guru disekolah menjadi salah satu faktor penting dalam meningkatkanmutu sekolah. Guru bersertifikasi di Madrasah Ibtidaiyah Muhammadiyah Sudung KabupatenBlora meliputi perencanaan dan pelaksanaan pengembangan mutu pendidikan telahdilakukan secara efektif dan efisien. Hal ini ditandai dengan terwujudnya pengembanganpelaksanaan pembelajaran dan hasil pembelajaran sesuai dengan visi dan misi madrasah. Fakorpendukung dalam meningkatkan manajemen mutu pendidikan ialah 1) Tersedianya mediapembelajaran yang memadai dan menunjang berlangsungnya kegiatan belajar mengajar; 2)Minat dan semangat siswa semakin meningkat dalam mengikuti kegiatan pembelajaran; 3)Persiapan guru dalam pembelajaran semakin meningkat; 4) Iklim lingkungan belajar dalamkelas yang semakin kondusif; 5) Adanya dukungan penuh dengan warga sekolah, masyarakat,dan pemerintah; 6) Disediakan fasilitas antar jemput siswa saat berangkat dan pulang sekolaholeh guru-guru. Faktor penghambat dalam meningkatkan manajemen mutu pendidikan di MIMuhammadiyah Sudung ialah 1) Kurangnya fasilitas pendukung perpustakaan beserta isinya;2) Tenaga pengajar masih banyak yang miss match (tidak sesuai dengan kualifikasi ilmupendidikan terakhir); 3) Kurangnya sarana prasarana misalnya ruangan UKS, dan laboratorium, sehingga masih kesulitan saat praktek pembelajaran.Kata Kunci: kinerja guru; sertifikasi; manajemen mutu; pendidikan.
ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of  Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people.  Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled. Keywords: Zakat Fund, Empowerment, and Poor Urban.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS PROFESI AKUNTAN PENDIDIK (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI LAMPUNG) Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate ones professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control. Keywords:Moral thinking, professional experience, locus of control and ethical behavior.
PERTUMBUHAN PRODUKTIVITAS PERUSAHAAN MANUFAKTUR INDONESIA DAN PENANAMAN MODAL ASING: PENERAPAN METODE DEKOMPOSISI Suyanto, Suyanto
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 13, No 1 (2012): JEP Juni 2012
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v13i1.189

Abstract

This paper examines the productivity growth of Indonesian local firms in relation to foreign direct investment (FDI). Using the survey data of manufacturing firms in Indonesia from 1988 to 2000, the paper decomposes the productivity growth of Indonesian manufacturing firms into three important sources: technical efficiency change, technological progress, and scale efficiency change. The results show that the average total factor productivity (TFP) growth between 1988 and 2000 is 3.51, and the major source contributed to the growth come from technological progress. The interesting finding appears when the data is grouped into foreign firms and domestic firms. It is found that foreign firms have larger productivity growth compared to domestic firms, especially during the period of crisis onwards.
FLYPAPER EFFECT THEORY DALAM IMPLEMENTASI KEBIJAKAN DESENTRALISASI FISKAL Suyanto, Suyanto
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 11, No 1 (2010): JEP Juni 2010
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v11i1.335

Abstract

Fiscal decentralization can be considered as intergovernmental financial assistance within a state. This assistance is commonly called intergovernmental financial transfer that is transfer of fund from a level of government to another level. Generally, the transfer is usually occurred from a higher level of government the lower counterpart of a single state. The re- search is conducted to prove that Flypaper Effect has occurred in fiscal decentralization policy. The research finds that regional governments use the transfer for increasing their expenditures without raising the tax. The impact which is occurred from correlation of financial transfer by central government toward the income and expenditure of regional governments shows flypaper effect indication in the implementation of fiscal decentralization. In that case, the effect to the increase in regional expenditure is bigger than the effect toward its income. This is showing that transfer of the fund has caused the increase in vertical fiscal imbalance. Transfer of funds encourages the increase in the expenditure of autonomous regions.
Perilaku Earning Management di Sekitar Penerapan PP No. 46 Tahun 2013 (Studi Kasus pada UMKM di Daerah Istimewa Yogyakarta). Suyanto, Suyanto; Aji, Andri Waskita
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini menguji mengenai perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013 (studi kasus pada UMKM di Daerah Istimewa Yogyakarta). PP Nomor 46 Tahun 2013 tentang pengenaan pajak penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu. Per-masalahan dalam penelitian ini yaitu apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013. Tujuan penelitian ini adalah untuk menguji apakah ada perilaku earning management sebelum dan sesudah penerapan PP Nomor 46 Tahun 2013 serta untuk memperoleh bukti empiris tentang ada tidaknya perilaku earning management di sekitar penerapan PP Nomor 46 Tahun 2013. Teknik pengumpulan data diperoleh melalui data sekunder berupa laporan ke-uangan UMKM yang ada di Daerah Istimewa Yogyakarta selama periode pengamatan dari tahun 2012 sampai dengan tahun 2014. Dalam pengelolaan data, peneliti meng-gunakan alat bantu berupa perangkat lunak statistik untuk melakukan uji beda t-test. Pemilihan sampel berdasarkan metode purposive sampling dengan tujuan menda-patkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Hasil pe-nelitian ini adalah Nilai t yang disajikan untuk uji beda rata-rata berpasangan sebesar 9,347 dengan tingkat signifikansi 2-tailed 0,000 yang berarti nilai t signifikan karena p-value 0,000 jauh lebih rendah dari tingkat signifikansi yang ditetapkan yaitu 0,05. Dengan demikian maka dapat dikatakan bahwa data empiris mendukung hipotesis alternatif yang diajukan.
Pengaruh Kesadaran Wajib Pajak, Sikap Wajib Pajak atas Pelaksanaan Sanksi Denda dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (Studi Kasus Wajib Pajak Bumi dan Bangunan di Kabupaten Bantul) Suyanto, Suyanto; Purwanti, Purwanti
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this study was to examine the influence awareness of the taxpayer,the taxpayer stance on the implementation of financial penalties, and quality ofservice tax authorities on tax compliance and building earth. This research wasconducted at the Department of Revenue, Finance and Asset Management of Bantulthrough 110 respondents. The data analysis technique used is multiple linearregression technique which consists of one dependent variable is tax compliance,and three independent variables taxpayer awareness, the attitude of the taxpayer onthe implementation of financial penalties, and quality of service tax authorities. Basedon the analysis performed, it is known that the awareness of the taxpayer, thetaxpayer stance on the implementation of financial penalties, and quality of servicetax authorities simultaneously and partially on tax compliance and building earth.The predictive ability of the independent variable on the dependent variable showedindependent variables are able to explain the dependent variable variation of 33.8%and 66.2% explained by other variables.
Analisis Sistem Pengendalian Internal dalam Kelayakan Pemberian Kredit pada PT. BFI Finance cabang Malang 1 Suyanto, Suyanto; Susilawati, R. Anastasia Endang; sari, ati retna
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2016): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Penelitian ini bertujuan untuk mengetahui sejauh mana sistem pengendalian internal atas kelayakan pemberian kredit yang diterapkan oleh PT. BFI Finance Indonesia, Tbk cabang Malang 1. Jenis penelitian ini adalah deskriptif kualitatif Jenis dan Sumber Data diperoleh dari data primer dan data sekunder. Teknik pengumpulan data meliputi wawancara, dokumen dan juga quesioner. Definisi operasional yang digunakan dalam penelitian ini adalah sistem pengendalian internal, proses kelayakan pemberian kredit, Hasil penelitian menunjukkan bahwa sistem pengendalian internal perusahaan sudah berjalan dengan baik sesuai dengan prosedur yang sudah ditetapkan. Dalam kelayakan pemberian kreditnya PT BFI Finance Indonesia, Tbk cabang Malang 1 sudah menggunakan prinsip penilaian 5C yang menerapkan unsur-unsur kredit guna menjaga kelancaran atas pemberian kredit serta dapat meminimalkan kredit bermasalah. Dengan demikian penerapan sistem internal pada PT BFI Finance cabang Malang 1 sudah sangat efektif, hal ini dilihat dari perolehan skor pada internal control questionnaire yang memperoleh hasil 54,8 pada sistem pengendalian internal dan 51,6 pada kelayakan pemberian kredit. Perusahaan juga menerapkan sistem pengendalian internal yang mengacu pada teori sistem pengendalian internal yang baik menurut COSO. Pada dasarnya penerapan dan peran dari sistem pengendalian internal perusahaan sangatlah penting dalam upaya pengamanan harta dan kekayaan (asset) perusahaan untuk mencapai tujuan yang diinginkan perusahaan, khususnya pada aktivitas pemberian kredit.
Co-Authors Abraham, Raymond Achmad Choiron Achmad, Fariza Rubawi Agus Hari Wahyudi Ahmad Baehaqi, Ahmad Ahmad Ikhlasul Amal Ahmad Wibisana, Ahmad Alfiani, Hani Ali, Karnila Aluisius Hery Pratono Amal, Ahmad Ikhlasul - Andayani, Meilinda Andri Waskita Aji, Andri Waskita Angga Kurniawan Anik Vega Vitianingsih Anis Herliyanti Mahsunah, Anis Herliyanti Anna Safarrida, Anna Apriliyana, Sari Ardiansyah Japlani, Ardiansyah Arif Rahman Aryono Adhi, Aryono Asti, Intan Sri Astried, Deandra Ati Retna Sari Azhar A N Azzahra, Cika Irlia B Mujiyadi, B Bambang Pudjianto Bambang Purnomo Baskara, Gama Paksi Budi Naini Mindyarto, Budi Naini Cahyaningtias, Yulianti Cahyono Ikhsan Darmayanti, Elmira Febri Dedi Fardiaz Djoemadi, Firman R Edi Rakhman Fauzia, Fitria Fauziyyah, Amiroh Lina Gufron, Anik Gusti Muhammad Hatta Gustin Padwa Sari, Gustin Padwa Hadiani, Raden Rintis Hadiani, Raden Rintis Hadiani, Rr. Rintis Hadiyani, Raden Rintis Hadiyani, Raden Roro Rintis Hakim, Djirjize Abdul Hanifah Nuryani Lioe Herawati, Novi Hidayat Taufiq, Hidayat Ibnu Setiawan, Ibnu Indiati Indiati, Indiati INDRA RACHMAWATI Indrawati Indrawati Indrianti, Resalia Ismail Chandra, Mohamad Ismaya, Nita Isrovianingrum, Retno Issroviatiningrum, Retno Iwan Supardi Jalu Pradana, Nicky Lauda Kesuma, Raras Phusty Kiftia Yahya, Kiftia Kissinger Kissinger Kurniawan, Ratna Dwi Kusuma, Wahyudi Jaya Kusumaningrum, Ratnasari Lestari, Nofa Sri Mahawati, Fibria Intan Mahawati, Fibria Intan Mamok Suprapto Miftah Azrin Minhat, Minhat Mohammad Arifin Noor Mudinillah, Adam Muhammad Sobri Muttaqien, Adi Yusuf Muttaqin, Rudhotul Naim, Sidrotun Naim, Sidrotun Nasution, Uli Julia Nasution, Uli Julia Nedi Hendri, Nedi Nip, Ivon Kristin Noor Cholis Basjaruddin Noor, Ahmad Sugian Noor, Yusmaniar Afifah Nurhidayah, Siska Nurlaila, Wahyu Nurmala Ahmar Nursanti, Ati Nuryunita, Fadilah Nyimas Sopiah Olivia Tanaya Parera, Helena Rosalia Pediano, Dhiky Prasethea, Kevin Fernanda Prasetya, Edwin Prayitno, Wasi Sakti Wiwit Purnomo Putro, Julian Wahyu PURWANTI PURWANTI Puspitasari, Dian Japany Puspitasari, Dian Japany Puspo Edi Giriwono Putra, Ngurah Made Darma Putut Marwoto R. Anastasia Endang Susilawati RAFIKA SAID Rahayu, Tanty Rendra Vayoga, Brahmana Rifani, Agus Rima Melati Riyanto, Kuncoro Budi Sadono, Gary Widayanto Sanjaya, Irvan Saputra, Alvan Pranata Saputra, Bambang T Tri Saputra, Rendi Fedias Sari, Yesi Permata Siciliya, Ayu Rida Siti Qomariyah Slamet Subiyantoro Solichin Solichin Sri Retnaning Rahayu, Sri Retnaning Standsyah, Rahmawati Erma Sudarno Shobron, Sudarno Sudarno Sudarno Suharto Linuwih Sundari, Made Siti Sundari, Made Siti Sunyoto Eko Nugroho, Sunyoto Eko Supriyadi Supriyadi Susilowati, Lenny Tarigan, Berklyson Taufan Adi Kurniawan, Taufan Adi Tri Widyastuti Tunnisa, Lathifa Udik Budi Wibowo urai salam Usman Ependi Utomo, Alya Citra Valentinus F. Christianto, Valentinus Vayoga, Brahmana Rendra Wahyu, Destiana Wahyu, Destiana Wardani, Kiky Rizky Wibowo, Riyanto Wicaksono, Ferry Dirgantoro Wijaya, Silvia Melinda Wijaya, Silvia Melinda Wulyoadi, Sasmito Wulyoadi, Sasmito Y.N, Nur Hidayah Yeni Rusyani Yulita Zanaria, Yulita Zamakhsari Zamakhsari Zulhusni, Atsari Fildzah Zulkarnaini Zulkarnaini