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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Journal of Applied Finance & Accounting MUQTASID EQUILIBRIUM Jurnal Akuntansi Multiparadigma AKSES: Jurnal Ekonomi dan Bisnis Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Moneter : Jurnal Akuntansi dan Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL MANAJEMEN Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Al-Ikhlas EconBank : Journal Economics and Banking Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Community Empowerment
Prabowo Yudo Jayanto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Other

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The Effect of RGEC Method, Management, and Cooperation Identity on The Health Level of BMT Candra, Vivi Ely; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18350

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari metode (RGEC) Risk profile, GGC, Earnings, Capital , manajemen dan jatidiri koperasi terhadap tingkat kesehatan BMT. Populasi penelitian ini adalah BMT yang tergabung dalam Perhimpunan BMTI Indonesia di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini yaitu dengan menggunakan teknik purposive sampling, dan didapat 3 sampel BMT dan 41 responden yang terdiri dari pengurus serta pengelola BMT. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa variabel risk profile dan jatidiri koperasi tidak berpengaruh signifikan positif terhadap tingkat kesehatan BMT di PBMTI Kota Semarang. Variabel good corporate governance, earnings, capital, dan manjemen berpengaruh signifikan positif terhadap tingkat kesehatan BMT pada PBMTI Kota Semarang. Saran bagi peneliti selanjutnya untuk menggunakan instrumen lain seperti wawancara supaya mendapatkan informasi yang lebih akurat dan terhindar dari timbulnya perbedaan maksud dan tujuan pernyataan. The aim of this research is to examine the influence of RGEC method, management, and identity of cooperation to health level of BMT. The populations of this research is association of BMT Indonesia in Semarang City. Purposive sampling was used to collect samples, from 50 population got 41 sample consisting of employees and manager of BMT incorporated in PBMTI Semarang City.. Data collection used questionnaire method. The analysis method used Structural Equation Modelling (SEM) Partial Least Square (PLS) Path Modelling with analysis tool SmartPLS 3.0 The results showed that risk profile and cooperative identity variable did nothave a significant positive effect on the health level of BMT in PBMTI Semarang City. Variable good corporate governance, earnings, capital, and management have a significant positive effect to the health level of BMT at PBMTI Semarang City. Suggestions for further research are to use other instruments such as interviews to obtain more accurate information and avoid the emergence of differences in the intent and purpose of the statement.
Faktor-Faktor Ketidakpatuhan Wajib Pajak Yudo Jayanto, Prabowo
JDM (Jurnal Dinamika Manajemen) Vol 2, No 1 (2011): March 2011 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v2i1.2487

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh karakteristik individu, kondisi keuangan dan iklim organisasi terhadap ketidakpatuhan wajib pajak. Karakteristik individu merupakan perilaku yang dimiliki oleh seseorang dalam ilmu manajemen. Karakteristik individu akan terefleksikan pada sikap, norma subjektif, kewajiban moral, pengetahuan tentang pajak, niat, dan ketidakpatuhan serta persepsi tentang kondisi keuangan perusahaan dan persepsi tentang iklim organisasi. Self assesment merupakan salah satu cara untuk meningkatkan kepatuhan wajib pajak dalam melaksanakan kewajibannya. Penelitian terdahulu menyatakan bahwa self assesment system akan efektif apabila kondisi kepatuhan sukarela masyarakat telah terbentuk. Metode penelitian yang digunakan adalah SEM dengan menggunakan Smart PLS. Dengan menggunakan sampel wajib pajak perusahaan industri pengolahan kelas menengah yang terletak di Malang. Hasilnya menunjukkan bahwa hanya variabel Norma subjektif yang berpengaruh terhadap ketidakpatuhan wajib pajak. This study aims to determine the influence of individual characteristics, financial conditions and organizational environment toward taxpayer compliance. Individual characteristics are possessed by one’s behavior in managements. Individual characteristics will be reflected in attitudes, subjective norms, morals obligation, knowledge of tax and non-compliance intentions and perceptions of a company’s financial condition and perception of organizational environment. Self-assessment is one way to improve taxpayer compliance in carrying out its obligations. Past research has stated that self-assessment system will be effective if the condition of voluntary compliance has been formed. The Smart PLS SEM is the method that is used by using a sample of taxpayers of middle-class manufacturing company which is located in Malang. The results show that the only variables that influence the subjective norm taxpayer non-compliance.
Pengaruh motivasi, kepemimpinan, komitmen organisasi, sistem informasi akuntansi, transparansi dan akuntabilitas terhadap kinerja karyawan perbankan syariah Novilia, Puja; Jayanto, Prabowo Yudo
JURNAL MANAJEMEN Vol 10, No 2 (2018)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.722 KB) | DOI: 10.29264/jmmn.v10i2.4064

Abstract

Penelitian ini bertujuan untuk menguji apakah motivasi, kepemimpinan, komitmen organisasi, sistem informasi akuntansi, transparansi dan akuntabilitas berpengaruh terhadap kinerja karyawan. Penelitian ini dilakukan pada karyawan perbankan syariah di Kabupaten Grobogan yang terdiri dari 39 responden. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Metode pengumpulan data menggunakan kuesioner. Analisis data menggunakan Structural Equation ModelPartial Least Square (SEM-PLS). Hasil penelitian menunjukan bahwa motivasi dan transparansi berpengaruh negatif dan tidak signifikan terhadap kinerja karyawan. Kepemimpinan, komitmen organisasi, dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja karyawan. Akuntabilitas berpengaruh positif dan tidak signifikan terhadap kinerja karyawan.
The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession Jayanto, Prabowo Yudo; Munawaroh, Siti
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.18729

Abstract

This research aims at examining the influence of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. The population of this study was muzaki who paid zakat at BAZNAS and LAZ Pati Regency. The sampling technique used in this study was purposive sampling technique, which was obtained by 73 respondents. The data analysis technique used in this research was Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. Originality in this study is zakat management organization chosen to be the object of the research, BAZNAS and LAZ at Pati Regency. This is because the phenomenon that occurs is still lack of optimism of zakat accumulation due to the lack of muzaki interest in paying zakat. Therefore, many muzaki distribute their zakat of profession directly to mustahik and it causes injustice among mustahik. The result of the research reveals that reputation, financial statement transparency, religiosity and trust have positive and significant effect on interest in paying zakat of profession. Accountability shows that there is no significant influence on interest in paying zakat of profession. According to the result, it can be concluded that the better the reputation, financial statement transparency and accountability of zakat management organization, the higher the interest in paying zakat of profession through zakat management organization. Furthermore, the higher the religiosity and trust of muzaki towards zakat management organization, the higher the interest in paying zakat of profession through zakat management organization.
Faktor-Faktor yang Mempengaruhi Kualitas Pembiayaan: Persepsi Pegawai BNI Syariah Semarang Arista, Ika; Jayanto, Prabowo Yudo
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 2 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v9i2.134-149

Abstract

AbstractThe purpose of this research is to analyze the influence of financing fund adequacy, risk, credit assessment of 5C, accountability, internal control systems, and accounting information on financing quality at BNI Syariah Semarang. The population of this study is all employees of BNI Syariah Semarang which consist of 120 employees. Sampling technique used in this study is random sampling method. It uses the slovin’s formula and obtains 55 respondents. The technique of data analysis used in this study is Structural Equation Modelling-Partial Least Square (SEM-PLS) with analysis tool of SmartPLS 3.0. The results of this research showed that the adequacy of financing funds, credit assessment of 5C, accountability, and accounting information have a significant and positive impact on financing quality. While risk and internal control systems don’t have significant impact on financing quality AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh kecukupan dana pembiayaan, risiko, penilaian 5C Kredit, akuntabilitas, sistem pengendalian internal, dan informasi akuntansi terhadap kualitas pembiayaan pada BNI Syariah Semarang. Populasi penelitian ini adalah seluruh pegawai BNI Syariah Semarang yaitu sebanyak 120 pegawai. Metode pengambilan sampel yang digunakan adalah metode random sampling. Dengan menggunakan rumus slovin diperoleh sebanyak 55 responden. Teknik analisis menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menyatakan bahwa kecukupan dana pembiayaan, penilaian 5C kredit, akuntabilitas, dan informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas pembiayaan. Sedangkan risiko dan sistem pengendalian internal tidak berpengaruh signifikan terhadap kualitas pembiayaan  
Determination of the Occurrence of Accounting Fraud Tendency in Islamic Savings-Loans and Financing Cooperatives in the City of Semarang Kumara, Sania Anggita Endah; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27918

Abstract

The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.
Factors Affecting Non-Performing Financing at Islamic Commercial Banks in Indonesia Retnowati, Ayu -; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.20778

Abstract

This study aims to determine the effect of Inflation, Gross Domestic Product (GDP), Operational Income Operating Cost (BOPO), Financing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) to Non Performing Financing (NPF). The population in this study were 13 Islamic Commercial Bank in Indonesia in year 2012-2015. The sample selection used purposive sampling technique which resulted in 9 banks and the analysis units were 36. Data collection method used in this research was documentation. Data analysis method used was Structural Equation Modeling (SEM) with Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. The results show that the inflation, GDP, and FDR variables do not significantly influence NPF. BOPO variable has a positive and significant influence to NPF. CAR variable has a negative and significant influence to NPF. The conclusion shows that the inflation, GDP, and FDR variables do not significantly influence NPF. Variables of BOPO and CAR have significant influence to NPF.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Anggota Dalam Menyimpan Dana Di KSPPS Kota Semarang Aziz, Muhammad Fikri; Jayanto, Prabowo Yudo
ECONBANK: Journal of Economics and Banking Vol 3 No 1 (2021): Edisi April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v3i1.120

Abstract

Islamic financial institutions in Indonesia are growing rapidly. However, the market share of Islamic financial institutions are still far from conventional financial institutions. The purpose of this study was to determine the effect of level of income, religiosity, culture, the principle of profit-sharing, and quality of service to members saving decisions at KSPPS in Semarang City. The population of this research are active members of KSPPS that registered in Dinas Koperasi dan Usaha Mikro Kota Semarang. The sampling technique uses accidental sampling and the number of the sample of this research are 100 respondents. Primary data collection using questionnaire method. The data were analyzed using descriptive analysis and PLS-based Structural Equation Modelling (SEM) with SmartPLS 3.0 analysis tool. Result of this research showed that level of income, religiosity, culture, the principle of profit sharing and quality of service has a significant positive effect on saving decision members at KSPPS in Semarang City
Factors Affecting Individual Tax Payers Attitude to Do Tax Evasion (Empirical Study on Apparatus/ Public Official in Purbalingga District) Sulistiani, Iis; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11595

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap ketidakpatuhan, keadilan pajak, pelayanan aparat pajak, pemahaman perpajakan, diskriminasi pajak, sistem perpajakan dan sanksi perpajakan terhadap tindakan tax evasion. Populasi penelitian ini adalah wajib pajak orang pribadi yang menjadi pejabat/ aparatur publik di Kabupaten Purbalingga.Teknik pengambilan sampel menggunakan purposive sampling, dan accidental sampling diperoleh sebanyak 44 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial LeastSquare (PLS) Path Modelling dengan alat analisis SmartPLS3.0 M3.Hasil penelitian ini menunjukkan bahwa sikap ketidakpatuhan dan sanksi perpajakan mempunyai hubungan positif dan signifikan terhadap tindakan tax evasion. Keadilan pajak dan pemahaman perpajakan memiliki hubungan negatif dan signifikan terhadap tindakan tax evasion. Variababel pelayanan aparat pajak, diskriminasi pajak, dan sistem perpajakan tidak memiliki hubungan yang signifikan terhadap tindakan tax evasion. This research aims to find out the influence of disobedient attitude, tax justice, tax apparatus service, comprehensive tax, tax discrimination, tax system and tax sanctions to tax evasion act. The population of the research was individuals who became public official/apparatus in Purbalingga Regency. Sample collecting method used purposive sampling, and accidental sampling obtained for 44 respondents. Data collection used questioner method. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with analysis SmartPLS3.0 device. The result of this research shows that obedient attitude and tax sanctions had positive and significant relation toward tax evasion act. Tax justice and comprehensive tax had negative and significant relation toward tax evasion. Variable of tax apparatus service, tax discrimination, and tax system did not have significant relation toward tax evasion.
The Influence of Selling Price Pricing, Margin Level, Product Quality, Shariah Marketing, Collateral, Product Knowledge and Risk on Member’s Interest in Using Murabahah Financing Puspitasari, Cici; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11596

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penetapan harga jual, tingkat margin, kualitas produk, marketing syari’ah, agunan, pengetahuan produk, dan risiko terhadap minat anggota menggunakan pembiayaan murabahah di BMT Kota Semarang. Sampel dalam penelitian ini diperoleh melalui kuesioner kepada 100 anggota yang menggunakan pembiayaan murabahah di BMT Kota Semarang. Metode pengambilan sampel yang digunakan adalah purposive sampling. Analisis data dalam penelitian ini menggunakan SEM dengan alat analisis SmartPLS 3,0. Hasil penelitian ini menunjukkan bahwa penetapan harga jual, kualitas produk, marketing syari’ah, dan pengetahuan produk memiliki hubungan positif dan signifikan terhadap minat anggota menggunakan pembiayaan murabahah. Variabel tingkat margin, agunan, dan risiko tidak berpengaruh terhadap minat anggota menggunakan pembiayaan murabahah. Saran bagi peneliti selanjutnya diharapkan memperluas ruang lingkup penelitian, misalnya pengambilan sampel seluruh BMT di Kota Semarang The purpose of this study was to examine and analyze the selling price pricing, margin level, quality of product, syari’ah marketing, collateral, product knowledge, and risk toward member’s interest in using murabahah financing in BMT Semarang city. The sample obtained by questionnaire was 100 respondents who were using murabahah financing in BMT Semarang city. Sampling method used purposive sampling. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling and analysis tool SmartPLS 3.0. Partial Least Square (PLS). The result of this research shows that selling price pricing, quality of product, syari’ah marketing, and product knowledge had positive and significant correlation toward member’s interest in using murabahah financing. The variable of margin level, collateral, and risk did not influence to member’s interest in using murabahah financing. The researcher suggests to the next researchers to add other independent variables which can strengthen or weaken the influence to dependent variables and widen the range of research, for example the sample is obtained from all of the BMT in Semarang city.
Co-Authors - FACHRURROZIE Ahmad Nurkhin Amal, Muhammad Ihlashul Anwar Zahid Apriliani, Eka Apriliani, Eka Arbani Rusdi Arista, Ika Asrori Asrori Aziz, Muhammad Fikri Candra, Vivi Ely Candra, Vivi Ely Dhini Suryandari, Dhini Fergie Astinila, Fergie Fian Tri Rohmah Fian Tri Rohmah Hasan Mukhibad I N Kayati Ika Arista Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kumara, Sania Anggita Endah Linda Agustina M Akmal Muhammad Faizun Ulurrosyad Muhammad Fikri Aziz Muhammad Fikri Aziz Novilia, Puja Nurkholis Nurkholis Pangestu, Itaq Pangestu, Itaq Puguh Kharisma Puja Novilia Puspitasari, Cici Puspitasari, Cici Putri Dwi Indriyani Ratna Aditya Ningrum, Ratna Aditya Retnoningrum Hidayah Retnowati, Ayu - Rusmia Wardiyanti, Rusmia Saefudin Saefudin Siti Munawaroh Sulistiani, Iis Sulistiani, Iis Surepno, Surepno Trisni Suryarini Tsalatsah Nurakhiroh, Tsalatsah