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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking Studia Religia: Jurnal Pemikiran dan Pendidikan Islam
Arief Himawan
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PENGARUH INDEPENDENSI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGALAMAN, DAN SKEPTISME PROFESIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR UNTUK MELAKUKAN OPINI AUDIT (Studi Empiris Pada BPK RI Perwakilan Provinsi Jawa Tengah) Siti Anisa, 12.05.52.0041; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the effect of independence, intellectual, and spiritual intelligence, experience, and professional skepticism towards decision making for the auditorto perform the audit opinion. This research is done in a auditing firm Central Java. Data used in this study are primary data. The data in this study were obtained directly from the auditors who worked at auditing firm Central Java as many as 58 samples by purposive sampling using multiple linear regression techniques. The results showed that the independence, intellectual, spiritual intelligence, experience, and positive professional skepticsm had significant impact on decision making for the auditor to perform the audit opinion.Keywords: Independence, Intellectual, Emotional, Spiritual Intelligence, Experience, Professional Skepticsm
FAKTOR - FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI PADA KANTOR AKUNTAN PUBLIK (KAP) JAWA TENGAH Badrul Huda, 12.05.52.0146; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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This research is motivated by the development of information technology, especially for auditors dealing with clients from the outside and limited time. The purpose of this study was to describe the influence of social factors, conformity duty, long-term consequences, affect, complexity and conditions memfasilitaasi the utilization of information technology in Central Java.  The population of this study is the KAP located in Central Java are registered with the Insitute Akuntan Publik Indonesia (IAPI) in January 2016. The sampling method used Concinience Sampling method. The sample in this study is 23 KAP by the number of 59 respondents. Data were collected by questionnaire directly performed at KAP is located in central java to Surakarta, Semarang and Purwokerto. Data analysis using linear regression models. The results of this study the suitability of variable assignment addressing significant positive effect. social variables, complexity menunujukan positive effect was not significant and variable Affect showed a significant negative influence as well as the long-term consequences, conditions that facilitate showed significant negative effect on the utilization of information technology.  Keywords: Social, Suitability Task, Long-term Consequences, Affect, Complexity, Conditions That Facilitate, Utilization of Information Technology, Information Technology, Auditor
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Kantor BPK RI Perwakilan Provinsi Jawa Tengah) Ayu Lastari, 12.05.52.0039; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The Audit Board of the Republic of Indonesia (BPK RI) Representatives of the Province of Central Java is representative of the BPK that has an important task to exercise control over the financial management of Java provincial government Tengah. Sehingga purpose of the CPC it self can be realized that the financial management of the State order, obey laws invitation to the results of the quality that can be utilized as needed. This study examined the effect of auditor experience, the complexity of the task, the pressure obedience, knowledge of auditors, and gender on audit judgment. This research was conducted at the Supreme Audit Agency Representatives of the Province of Central Java. Data used in this study, the primary data. Sources of primary data in this study were obtained directly from the auditors who worked at the Supreme Audit Agency Representatives of the Province of Central Java as many as 58 samples. By using multiple linear regression techniques. The results showed that the auditor's experience, the complexity of the task, the pressure obedience, knowledge and gender auditor positive and significant impact on decision making for the auditor to perform an audit judgment.  Keywords: Auditor Experience, Complexity of The Task, Pressure Obedience, Knowledge, Gender Auditor
PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010–2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the company's financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements.  Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements
PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010 – 2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the company's financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements. Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements
ANALSIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA USAHA MIKRO KECIL MENENGAH DI WILAYAH KOTA SEMARANG Djoko Wahjudi; Arief Himawan
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.
The Efforts of Teachers of Al Islam in Improving The Good Ethic of VII Grade of The First Middle School of Muhammadiyah 11 Surabaya Arief Himawan; Zainuddin Maliki
Studia Religia : Jurnal Pemikiran dan Pendidikan Islam Vol 4, No 2 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/sr.v4i2.6778

Abstract

This research was conducted because it was motivated by the problems that occur in students at this time, ranging from brawls, harassment, sexual intercourse, bullying, moral crisis and others. This has led many parties to highlight the role of education, meaning that events in society cannot be separated from the role of education. The formulation of the problem of this thesis is first, how is the implementation of the efforts of Al Islam teachers in improving the morality of the students of Muhammadiyah 11 Surabaya Junior High School. Second, how is the application of religion values in the daily activities of SMP Muhammadiyah 11 Surabaya students, Third, what are the supporting and inhibiting factors of implementation the values of morality and religion in daily activities at SMP Muhammadiyah 11 Surabaya. This type of research is field research which collects primary data through interviews from the principal, teachers of SMP Muhammadiyah 11 Surabaya, and guardians of SMP Muhammadiyah 11 Surabaya students, while secondary data is obtained from the literature and documents of SMP Muhammadiyah 11 Surabaya, after all data is collected in further analysis qualitatively and described in descriptive form. The results of the study concluded that the activities of the teacher's efforts to improve morality showed satisfactory results, namely the inclusion of the values of humanism, manners and morality, while the things that support are the policies of the principal, educators, school friends, family, facilities and infrastructure as well as the factors that become obstacles, are schoolmates, facilities and infrastructure and family.
Co-Authors 10.05.52.0143 Nuraini Aji Pambudi Utomo, 10.05.52.0088 Aji Pambudi Utomo, 10.05.52.0088 Anggia Restu Maulida, 12.05.52.0037 Anggia Restu Maulida, 12.05.52.0037 Ayu Lastari, 12.05.52.0039 Ayu Lastari, 12.05.52.0039 Badrul Huda, 12.05.52.0146 Badrul Huda, 12.05.52.0146 Devy Sari Apriyani, 10.05.52.0196 Devy Sari Apriyani, 10.05.52.0196 Djoko Wahjudi Siti Anisa, 12.05.52.0041 Siti Anisa, 12.05.52.0041 Zainuddin Maliki