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Akurasi Pulse Oximetry dalam menentukan hipoksemia Effendy, Christantie; Basuki, Endro; Sianipar, Osman; Suryono, Bambang
Jurnal Ilmu Keperawatan Vol 4, No 1 (2009)
Publisher : School of Nursing Faculty of Medicine Universitas Gadjah Mada

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KARAKTERISTIK TEKNOLOGI INFORMASI, BUDAYA ORGANISASI DAN KECOCOKAN INDIVIDU TERHADAP KINERJA KARYAWAN PT. JASA RAHARJA DI KALIMANTAN SELATAN Anugraini, Mardiyah; Ngumar, Sutjipto; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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The purpose of this research was to obtain empirical evidence whether the characteristics of information technology, organizational culture, individual match will have an influence on employee performance positih Public Agency State-owned enterprises (SOEs). The samples in this study were 37 employees of PT. Raharja Services in South Kalimantan. Data was collected through questionnaires to employees who deal directly with the use of information technology, organizational culture, and individual suitability. Analysis of this study using multiple regression analysis. The results showed that all three independent variables (information technology, organizational culture, and the fit people) have considerable influence on the dependent variable or performance. Effect of partial to the characteristics of information technology has a role in influencing employee performance optimally. Characteristics of organizational culture significantly influence employee performance. Which organizational culture that includes a group of friends easily cooperative and mutual trust, the system of administration of the company is always working in a procedural and structured. Compatibility of individuals have significant influence on employee performance effects. Which match individuals associated with knowing the purpose and mission of the company, working with computer technology, communication in the working relationship between ourselves and the consistent, able to use a computer better and the services provided by the system will be able to get both enhance employee performance when implemented with better. Keywords: Information Technology, Suitability Individual, Organizational Culture and Performance
REMUNERASI, PELATIHAN, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KINERJA AUDITOR DIREKTORAT JENDERAL PAJAK Rendra K.P., Novanianto; Riduwan, Akhmad; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Performance can be define as level of accomplishment in conducting job responsibility.Generally, performance measurement is related with three aspects, those are: quantity aspect, qualityaspect and cooperative aspect. The objective of this research is for testing and knowing the effect ofremuneration, training, emotional quotient and spiritual quotient to the auditor performance atGeneral Directorate of Taxes. This research is a quantitative study, determining sample usingpurposive sampling/judgment sampling. The data is analyzed with multiple regression analysismodels.The results of research show that remuneration, training, emotional quotient and spiritualquotient have positive effects to the auditor performance partially. The practical benefits of thisresearch can be a reference or opinion to the Directorate-General of Taxes in order to improve theability of Auditors in carrying out their tasks with more give attention related to remuneration, thedevelopment of training, upgrade of emotional and spiritual quotient (ESQ), so it can work with moreoptimal.Keywords: tax auditor, performance, remuneration, training, emotional quotient and spiritualquotient.
PENGARUH PROFITABILITAS, FREE CASH FLOW, INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO Prasetio, Djoko Adi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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positive and significant influence to the dividend payout ratio on automotive companies which are listed inIndonesia Stock Exchange.This research is a quantitative research type and the population is all automotivecompanies which are listed in Indonesia Stock Exchange during the 4 year periods started from 2011 to 2014.The sample collection technique has been done by using saturated sample methods, therefore 13 automotivecompanies which are listed in Indonesia Stock Exchange during the 4 years periods which start from 2011 to2014 have been selected as samples. The data analysis technique has been done by using multiple linearregressions and the hypothesis test has been done by performing SPSS 20 version. Based on the result of modelfeasibility test, it shows that the regressions model that has been generated is feasible and it can be used forfurther analysis.Based on the result of the hypothesis test, it shows that profitability, free cash flow andinvestment opportunity set variables have positive and significant influence to the dividend payout ratio in theautomotive companies which are listed in Indonesia Stock Exchange.Keywords: profitability, free cash flow, investment opportunity set, dividend payout ratio.
BERBAGAI FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Putri, Apriliani Issana; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to test and to prove empirically the factors i.e.: profitability, liquidity, leverage, the complexity of operating company, public ownership, the reputation of Public Accountant Office, and the substitution of auditor which have influence to the timeliness of the submission of financial statement of the manufacturing companies specifically the LQ45 companies. The result of the research shows that profitability, liquidity, leverage, public ownership, and the reputation of public accountant office have significant influence to the timeliness of the submission of financial statement. Nevertheless, No evidence has been found that the complexity of operating company and the substitution of auditor has influence to the timeliness of the submission of financial statement.Keywords: Timeliness, Financial Statement, the Complexity of Operating Company, Public Ownership, and the Reputation of Public Accountant Office.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH SEASONED EQUITY OFFERINGS Jannah, Ika Miftahul; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the financial statement before and after seasoned equity offerings based on the ratios i.e.: debt to equity, return on asset, return on equity and net profit margin in the companies which are listed in Indonesia Stock Exchange. The samples all companies which are listed in Indonesia Stock Exchange from 2010 to 2014, in which in 2012 added shares are offered. The sample collection by using purposive sampling method. The data analysis technique by using paired sample t-test. Based on the result of normality test, shows that the data has been distributed normally since the value of Asymp. Sig (2-tailed) < 0.05 and it is feasible to be used for further analysis. The result by using paired sample t-test, there are three significant difference i.e. return on asset, return on equity and net profit margin. These three performances of the companies experience significant changes after seasoned equity offerings in which the enhancement of sales, total assets, net profit after tax and equity after seasoned equity offerings occur. It has been found one financial performance which does not have any significant difference that is debt to equity ratio.Keywords: Financial Statement, Financial Performance, Financial Ratio, SEO
FLYPAPER EFFECT DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH Rahmawati, Luluk Atika; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to give empirical evidence whether General Allocation Fund and Local Own-Source Revenue have influence to the local expenditure in sub-districts/cities in East Java Province specifically at the Gerbangkertasusila areas which are i.e.: Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan. And to give empirical evidence whether the flypaper effect occurs in 2009-2013. The population is the area of sub-districts / cities in East Java specifically in the area of Gerbangkertasusila in 2009-2013 periods. Based on the result of test it can be found that simultaneously Local Own-Source Revenue and General Allocation Fund have significant influence to the local expenditure. The coefficient of Local Own Source Revenue is 0.703 and it is significant to the local expenditure compared to the coefficient of General Allocation Fund is 0.273. It also proves that the flypaper effect does not occur in the area with a high Local Own Source Revenue or in a low Local Own Source Revenue.Keywords: Flypaper Effect, General Allocation Fund (DAU), Local Own-Source Revenue, Local Expenditure
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN CV TEGUH KARYA UTAMA SURABAYA RIZALDI, FAHMI; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Every organization is required to improve their performance. This condition encourage companies to useinformation system is carrying out daily task. The implementation of information system in an organization willaccelerate and simplify the completion of the task by every employee. This condition is expected to improve theperformance of employee in the company. The purpose of this research is to examine the influence of accountinginformation system to the performance of employees on CV Teguh Karya Utama. This research is a quantitativeresearch. The population is the 45 employees of CV Teguh Karya Utama. The data analysis technique has beendone by using simple refression analysis. It can be concluded from the result of the research that theimplementation of accounting information system has significant and positive influence to the performance ofthe employees has been applied in the company properly, the performance of the employees in the company willbe improved as well. The implementation of accounting information system is strongly influenced by the humanresources who are owned by the company. The company should always conduct the competency of the humanresource about information and technology. Competency and knowledge of the human resources is need by thecompany in maximizing the use information technology in CV Teguh Karya Utama.Keywords: performance, accounting information system, and simple linear regression.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yahdiyani, Azka; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of corporate social responsibility, profitability, dividend policy, and firm size to the firm value. The research object is chemical and basic industry companies which are listed in Indonesia Stock Exchange in 2013-2015 periods, the sample collection has been done by using purposive sampling method. The statistic test instrument which has been applied to determine regression model equation, classic assumption test, model feasibility test, and t-test is the SPSS 20 program. The result of the research shows that corporate social responsibility give positive and insignificant influence to the firm value. This condition shows that the company has not been able to communicate the social responsibility appriopriately yet. Meanwhile, profitablity and firm size gives positive and significant influence to the firm value. This condition shows that high profitability which has been gained by the company and the size of the firm size can enhance the firm value. Meanwhile, dividend policy give positive and insignificant value to the firm value. This condition shows that the enhancement of dividend is not always followed by the enhancement of firm value.Keywords: Corporate social responsibility, profitability, dividend policy, firm size, firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT DI KANTOR AKUNTAN PUBLIK KOTA SURABAYA Putra, R. Rendra Okta Pratama; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to analyze (a) the influence of audit experience to the audit judgment; (b) the influence of obedience pressure to the audit judgment; (c) the influence of tasks complexity to the audit judgment; (d) the influence of skepticism of professional auditor to the audit judgment; (e) the influence of locus of control to the audit judgment. The respondents are all auditor staffs (manager, partner, senior, and junior auditor) on Public Accountant Firm (PAF) in Surabaya. The sample collection has been carried out by using causative method. This research has been carried out by using multiple linear regressions analysis model. It has been found from the result of the analysis that audit experience has positive and significant influence to the audit judgment. Obedience pressure has negative and significant influence to the audit judgment. Tasks complexity has positive and significant influence to the audit judgment. The skepticism of professional auditor has positive and significant influence to the audit judgment. The locus of control has negative and insignificant influence to the audit judgment.Keywords: Audit experience, obedience pressure, tasks complexity, skepticism of professional audit, locus of control, audit judgement.
Co-Authors Ade Ayu Sukmawati, Ade Ayu Afrianto, Kus Afrisa Adhita Putri, Afrisa Adhita Agus Wahyudi Akhmad Riduwan Anang Didik Waluyo, Anang Didik Apriliani Issana Putri, Apriliani Issana Ardi Pramono Ayu Putri Mustika Sari, Ayu Putri Mustika Azka Yahdiyani, Azka Basuki, Wahyu Sunaryo Binti Amaliyah Mufida, Binti Amaliyah Christantie Effendy Christanto, Sandhi Dibrata, Himendra Warga Difa, Rivenski Atwinda Djoko Adi Prasetio, Djoko Adi DWI RAHMAWATI Elita Rachmawati, Elita Endro Basuki FAHMI RIZALDI, FAHMI Fajarani, Septanti Faridah Faridah Fildzah Syahmina, Fildzah Firdaus, Riyadh Fithrah, Bona Akhmad Hermanto, Suwardi B. Heryanti, Chrisna Dwi Ichrom, Mochamad Ika Miftahul Jannah, Ika Miftahul Iskandar, Bintang Kusnardani Itla, Itla Lalenoh, Diana Christine Lestari, Nurdika Dewi Luluk Atika Rahmawati, Luluk Atika Mardiyah Anugraini, Mardiyah Nadiyah, Farah Nofa Prima Amalia, Nofa Prima Novanianto Rendra K.P., Novanianto Nurul Isvatul Muvidha, Nurul Isvatul Osman Sianipar Pradipta, Dedik Norman Pratiwi, Argitania Diah Putri, Rahmita Ariami R. Rendra Okta Pratama Putra, R. Rendra Okta Pratama Rahmatisa, Dimas Rahmawati, Selvia Eka Ratna Lutfiani Putri, Ratna Lutfiani Saleh, Siti Chasnak Sansoethan, Dithya Kusuma Septica, Rafidya Indah Sri Rahardjo Sudadi Sudadi Sudjito, M. H Sulistyowati Sulistyowati Sutjipto Ngumar, Sutjipto Suyasa, Agus Baratha Tatang Bisri Titin Rahayu, Titin Wahidahwati Wahidahwati Wariyanti, Wariyanti Widowati, Sari Ayu Widyaningrum, Chintya Wulandari, Novi Eka Yunita Kurniawati, Yunita Yusmein Uyun, Yusmein Zata Isma Rizki Amalina, Zata Isma Rizki