Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

0.23

P-Index

This Author published in this journals

All Journal Jurnal Sinergi Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Jurnal Keuangan dan Perbankan Optimum : Jurnal Ekonomi dan Pembangunan JEJAK Future : Jurnal Manajemen dan Akuntansi Indonesian Journal of Islamic Literature and Muslim Society Jurnal Aplikasi Bisnis

Sigit Handoyo, Sigit

Univeristas Islam Indonesia

Author-ID : 512241

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 33 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

BALANCED SCORECARD IN MANUFACTURING COMPANY Rahma, Meutia; Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Due to the competitiveness in business world has been rising rapidly; the company must be able to enhance its performance in order to compete with other competitors. In measuring the performance, company should have a good performance measurement system that can assess the companyâs performance comprehensively and appropriately. Balanced scorecard assessed to become a comprehensive and appropriate performance measurement systems that help the organization not only measure the performance but also manage the strategies. In this research, the researchers aim to analyze the current performance measurement systems applied in PT. Yokatta Indonesia as a sample. The type of research method is qualitative research and uses descriptive qualitative. Questionnaire has been tested for validity and reliability by using SPSS for Windows Release 19.0. Data analysis is used triangulation in combining several qualitative and quantitative data. From the results, performance measurement system balanced scorecard is being implemented in PT. Yokatta Indonesia not appropriately with considering some factors related with management style, additional costs, and also company infrastructures.

Pengaruh Computer Anxiety Terhadap Keahlian Karyawan Dalam Menggunakan Komputer Handoyo, Sigit; Cahyono, Nike Ardhini
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study entitled "The Effect of Computer Anxiety alongside Employees in Using Computer Skills" aims of the study is to examination significant result between computer anxiety and computing skill. The number of 97 respondent employees as sample who working in the Universitas Islam Indonesia. Data collection techniques using questionaires and measured using a Likert scale of measurement. The analysis tools are simple regresion test. The result of this study shows that computer anxiety strong significantly toward using computers skills level employee

THE INFLUENCE OF INDEPENDENCE, COMPETENCE, BEHAVIORAL ETHICS AND EXPERIENCES OF AUDITOR FOR AUDIT QUALITY Darmastuti, Lina Trianita; Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Penelitian ini berjudul âThe Infl uence of Independence, Competence, Behavioral Ethics and Experiences of Auditor for Audit Qualityâ. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yaitu independensi, kompetensi, etika perilaku dan pengalaman auditor terhadap kualitas audit. Data penelitian ini dikumpulkan dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) di Yogyakarta. Kemudian, analisis data dilakukan dengan menggunakan analisis regresi berganda. Pengujian hipotesis adalah untuk menentukan apakah ada hubungan positif dan signifi kan antara variabel dependen dan independen. Hasil pengujian hipotesis menunjukkan bahwa keempat variabel bebas memiliki pengaruh positif dan signifi kan terhadap kualitas suatu hasil audit.

âREK-BERâ AND MONEY LAUNDERING Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Kemajuan di bidang teknologi membawa orang dapat melakukan apapun dengan sangat mudah dan cepat termasuk dalam hal penyediaan fasilitas untuk melakukan transaksi secara online Dewasa ini banyak sekali transaksi bisnis yang dilakukan secara online sehingga antara pembeli dan penjual tidak perlu bertatap muka secara langsung.Namun ketika timbul masalah kepercayaan, maka dibutuhkan pihak ketiga untuk menjembatani sebagai suatu media untuk memudahkan bertransaksi. Rekening Bersama atau lebih dikenal dengan istilah Rek-Ber adalah media untuk membantu mempertemukan kebutuhan antara pembeli dan penjual yang dalam hal ini digunakan untuk memastikan keamanan dalam melakukan transaksi. Rek-Ber dapat menggunakan satu atau lebih bank sebagai partner untuk membantu bertransaksi antara pembeli dan penjual dengan cara mentransfer uang. Kemudahan Rek-Ber ini selain memberikan fasilitas yang memudahkan antara pembeli dan penjual, juga mempunyai dampak negatif yang potensial yang akan timbul yaitu pemanfaatan Rek-Ber untuk melakukan pencucian uang (money laundering) hasil dari tindak kejahatan. Potensi dan kerentanan Rek-Ber ini semakin besar tatkala Rek-Ber memilih lembaga keuangan yang tidak mempunyai dan tidak menjalankan program anti-money laundering sebagai partner. Untuk mendeteksi pola terjadinya pencucian uang, bank-bank sebagai partner Rek-Ber dapat menggunakan Data Mining Technology untuk mengungkap aktivitas tindak pidana pencucian uang tersebut.

AUDITOR DAN TINGKAT MATERIALITAS Aulia, Hilda Rizki; Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

One of the phases of audit to auditor is determining the level of materiality.It is very important and must be done by auditors since the level of materiality hastight relationship both the level of risk and the obtaining of evidence. There are somefactors may infl uence in determining of the materiality level. This research will test theinfl uence of professionalism, experiences and the knowledge of auditor to detech fraudin determining of materiality level. Auditors work at accounting fi rm in Yogyakartaand Solo are the subjects and respondents of this research. Hypothesis testing is usingmultiple regression with SPSS for windows version 16.0 as a tool. The result provesthat the determining of materiality level by auditor is signifi cantly infl uenced byprofessionalism, experiences and the knowledge of auditor to detect fraud

MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA Hardinto, Wirawan; Handoyo, Sigit; Toha, Mahdalena
Indonesian Journal of Islamic Literature and Muslim Society Vol 3, No 1 (2018)
Publisher : IAIN Surakarta

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward ZakÄh organization performance and internal control toward accountability in ZakÄh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with ZakÄh organization performance. Internal control has a positive relation with ZakÄh organization performance. Meanwhile, organization commitment does not influence on ZakÄh organization performance. Spirituality has a positive relation to ZakÄh organization performance.

Knowledge of Fraud and Taxpayer Compliance Handoyo, Sigit; Candrapuspa, Hardhika Maghribi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 10, No 2 (2017): September 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v10i2.11303

Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.

Melawan Kecurangan: Perlukah Mengembangkan Kompetensi Auditor Investigatif (Studi Kasus Auditor Investigatif BPKP Daerah Istimewa Yogyakarta) Hardinto, Wirawan; Wilastri, Siwi Filastri; Handoyo, Sigit
Future : Jurnal Manajemen dan Akuntansi Vol 6, No 1: September (2018)
Publisher : Universitas Yapis Papua

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

Fraud merupakan perbuatan melawan hukum dilakukan oleh orang-orang dalam atau dari luar organisasi, tujuannya adalah keuntungan pribadi atau kelompok baik langsung atau tidak dan bisa merugikan pihak lain. Penelitian ini akan mengungkap mekanisme pengembangan kompetensi auditor investigatif, hambatan-hambatan yang muncul dalam penerapan pengembangan, faktor-faktor yang mempengaruhi kualitas audit terutama untuk pengembangan auditor investigatif dan metode atau teknik untuk mendeteksi kecurangan. Penelitian ini menggunakan metode kualitatif dan pengambilan data dilakukan melalui interview. Penelitian akan dilakukan di BPKP DIY sedangkan semua partisipan adalah auditor investigasi. Hasil penelitian menunjukkan bahwa secara praktik peningkatan kompetensi melalui pendidikan baik yang diselenggarakan internal mandiri oleh bidang investigasi BPKP atau di luar dalam bentuk seminar dan pelatihan. Hambatan-hambatan yang muncul adalah terbatasnya anggaran dan kuota. Faktor-faktor yang mempengaruhi kualitas audit adalah pendidikan, pengalaman, latar belakang dan sertifikasi (dari individu auditor investigasi), sedangkan dari proses auditnya adalah kompetensi, penerapan teknik audit, pengalaman, komposisi tim (supervisi, ketua tim, anggota dll), dan ada tidaknya kendali mutu.Teknik?teknik dalam pendeteksian kecurangan yang digunakan oleh BPKP ada 2 teknik, yaitu Critical Point Auditing (CPA) dan Job Sensitive Analysisis (JSA) dan teknik-teknik pendeteksian kecurangan dapat dilakukan apabila telah melakukan kajian dan evaluasi implementasi yang diterapkan oleh pemerintah.Kata kunci: kecurangan (fraud), kualitas audit, kompetensi auditor, auditor investigasi, Critical Point Auditing (CPA) dan Job Sensitive Analysisis (JSA).

Determinants Of CGPI Score Handoyo, Sigit; Salihah, Riadhani
Future : Jurnal Manajemen dan Akuntansi Vol 6, No 1: September (2018)
Publisher : Universitas Yapis Papua

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

The objective of this research is to find out the influence of firm size, profitability, leverage, growth, regulation factor and unqualified audit opinion toward Corporate Governance Perception Index (CGPI) score. There are 94 samples of data used in this study. The sample size is obtained from companies that are listed in CGPI and Indonesian Stock Exchange (IDX) during 2007 ? 2012. The result from this study shows that firm size and profitability and unqualified audit opinion have positive significance influence to corporate governance perception index (CGPI) score. Meanwhile, leverage, growth and regulation factor have positive insignificance influence to corporate governance perception index (CGPI) score.

EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION Sigit Handoyo; Fitria Rahmadani Putri
Jurnal Keuangan dan Perbankan Vol 19, No 1 (2015): January 2015
Publisher : University of Merdeka Malang

The purpose of this study was to find out the practice earning management before merger and acquisition announcement. It also aimed to examine the differences of stock return before and after merger and acquisition announcement among companies that were listed on Indonesia stock exchange. The samples were 35 companies that did merger and acquisition and listed in Indonesia Stock Exchange (IDX) period 2004–2013. Then, the data analysis was performed by computer statistic program SPSS. These samples were selected by using purposive sampling method. Analysis hypothesis used Independent sample t-test and Wilcoxon sign ranks test. The result of independent sample t-test showed that the companies tended to do earning management before merger and acquisitions. While the result of Wilcoxon signed ranks test showed that there was no difference between stock return before and after merger and acquisition announcement.

Co-Authors Anggit Senja Nugraha Aulia, Hilda Rizki Cahyono, Nike Ardhini Candrapuspa, Hardhika Maghribi Darmastuti, Lina Trianita Dewi Maharani Kartika Untari Dwiayu Fatmasari Erza Diandra Maulana Fitria Rahmadani Putri Hardinto, Wirawan Hilda Rizki Aulia Levi Tri Istorini Lina Trianita Darmastuti Mahdalena Toha Meutia Rahma Nike Ardhini Cahyono Nur Mazkiyani Putri Kartika Sari Rahma, Meutia Ridho Dwitama Safri Fathurrizki Salihah, Riadhani Tito Jakasurya Toha, Mahdalena Wilastri, Siwi Filastri Windri Bulan Agustianingrum Wirawan Hardinto

Title

Found 33 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 33 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 33 Documents
Search