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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Dinamika Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Dinamika Sosial Budaya EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal STIE Semarang (Edisi Elektronik) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) SOLUSI Indicators : Journal of Economic and Business JURNAL USM LAW REVIEW Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Journal of Community Service and Engagement Jurnal Bingkai Ekonomi (JBE) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Dharma Sevanam : Jurnal Pengabdian Masyarakat Tematik Fin Synergy: Jurnal Manajemen Keuangan
Saifudin Saifudin
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Semarang (USM)
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PENGARUH KUALITAS INFORMASI, KEMAMPUAN INDIVIDUAL, DAN NORMA SUBYEKTIF TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MENGGUNAKAN INTERNET SEBAGAI MEDIA SUMBER PUSTAKA (Studi Empiris di UNDIP dan UNIKA Soegijapranata Semarang) -, Saifudin; Nindyowati, Santi Ayu; Damajanti, Anita
Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i1.2560

Abstract

Penelitian ini menggunakan Technology Acceptance Model (TAM) sebagai model dasar penelitian dan Theory of Planned Behavior (TPB) untuk melengkapi TAM. Data yang digunakan diambil dari 210 questionaire yang didistribusikan di fakultas ekonomi Universitas Diponegoro dan Universitas Katolik Soegijapranata Semarang. Data dianalisis dengan menggunakan Structural Equation Model (SEM) dengan AMOS 19.0. Hasil dari penelitian tersebut adalah bahwa kualitas informasi secara signifikan mempengaruhi ketertarikan mahasiswa dalam menggunakan internet sebagai media sumber pustaka jika dilihat dari kegunaannya dan dan kemudahan dalam menggunakannya. Selanjutnya hasil penelitian ini juga memperlihatkan bahwa kemampuan individu (computer self-efficacy and knowledge of search domain) berpengaruh secara signifikan pada ketertarikan mahasiswa dalam menggunakan internet jika dilihat dari kemudahan dalam penggunaannya. Kemudian, norma subyektif mempengaruhi ketertarikan mahasiswa secara langsung walaupun kegunaan ataupun kemudahan dalam penggunaanny tidak diperhatikan. This study uses the Technology Acceptance Model (TAM) as a basic research model and the  Theory of Planned Behavior (TPB) to complete the TAM. The data are derived from 210 questionnaires, distributed at the Economics Faculty of Diponegoro University and Soegijapranata Catholic University Semarang. The data analysis is processed by using the Structural Equation Model (SEM) with AMOS 19.0.The result of study states that the quality of information significantly affects the students’ interest in using the Internet as a media of literaturesource if it is viewed from its  usefulness and  ease of use. This study also shows that the individual ability (computer self-efficacy and knowledge of search domain) has a significant effect on the students’ interest in using the internet as a literature source, if it is viewed from its ease of use. Then, the subjective norms directly affects the students’ interest in using the Internet as a literature source even though its usefulness or ease of use is neglected.
PENCATATAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (STUDI PADA UMKM MR. PELANGI SEMARANG) Savitri, Rosita Vega; Saifudin, . .
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 5, No 2 (2018): JMBI VOL 5 NO 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v5i2.20808

Abstract

Abstrak: Sektor bisnis, yang dimasukkan dalam skala UMKM memiliki peran yang sangat penting untuk kondisi ekonomi Indonesia, sebagaimana dibuktikan oleh peningkatan dari produk domestik bruto (PDB) dari tahun ke tahun. Dengan UKM peluang kerja meningkat, sehingga mengurangi tingkat pengangguran. Penelitian ini dilakukan untuk mengetahui bagaimana praktek pencatatan akuntansi pada UMKM dan bagaimana  persepsi pemilik UMKM terhadap  pencatatan  akuntansi. Sampel dalam penelitian ini menggunakan salah satu jenis bisnis yang UMKM MR.Pelangi di Semarang. Penelitian ini menggunakan teknik analisis data model interaktif dengan sumber data primer dan kualitatif metode. Hasil studi ini menunjukkan bahwa   pencatatan  akuntansi  belum maksimum   di UMKM MR.Pelangi Semarang karena persepsi dari pemilik yang berpikir bahwa akuntansi adalah masalah rumit dan jika pemilik memiliki ahli di bidang Akuntansi itu akan meningkatkan biaya gaji dalam bisnis. Kata Kunci : Pencatatan Akuntansi, UMKM    
TAXATION KNOWLEDGE, MOTIVATION TO PAY TAX AND EDUCATION LEVEL ON PERSONAL TAXPAYER OBLIGATION COMPLIANCE Saifudin, Saifudin; Santoso, Aprih; Wardani, Meitri Yana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.1723

Abstract

This research aims to find out: (1) The effect of taxation knowledge, (2) motivation to pay tax, and (3) education level on personal taxpayer compliance at KPP Pratama of East Semarang. The samples in this research are 120 personal taxpayers. The sample collection technique used in this research is Incidental Sampling. The data collection method uses questionnaire. The method of analysis used in this research was statistical descriptive analysis, data quality test, classical assumption test and hypothesis test. Data were analyzed by multiple regression analysis using SPSS Version 23. The results of this study state that taxation knowledge, motivation to pay tax, and education level have positive impact on taxpayer compliance. Keywords: Taxation knowledge, Motivation to Pay Tax, Education Level, Taxpayer Compliance.
Determinasi Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 - 2014 Saifudin, Saifudin; Yunanda, Derick
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.194 KB) | DOI: 10.30741/wiga.v6i2.121

Abstract

This study was conducted to examine the relationship between variables contained on factors affecting Manufacturing Company Taxation in Period 2011-2014. The sampling technique used is pusposive sampling and the number of samples used were 140 corporate data. The variables used in this study, namely tax evasion as the dependent variable and the return on assets, leverage, company size, Tax Loss Compensation and Ownership Institution. The analysis technique used is multiple regression and hypothesis testing using t statistics to test the partial regression coefficient and F-statistic to test the effect together with a confidence level of 5%. The results showed that the variables Profitability and Compensation Tax Loss has significant influence with tax evasion. While other variables do not have a significant relationship with tax evasion. Of Adjusted R2 value of 0.139 indicates that the independent variables that exist in the model can explain the variation (fluctuation) of tax evasion amounting to 13.9%, while 86.1% of the variation of tax avoidance is explained by other variables outside the model.
Measuring the Role of ROA in Boosting Profit Distribution Management (PDM) Sharia Commercial Banks (BUS) Ardiani Ika Sulistyawati; Saifudin Saifudin; Aprih Santoso; M. Hasan Ma'ruf
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.697 KB) | DOI: 10.29040/jiei.v7i3.3539

Abstract

This study aims to analyze the effect of BOPO and CAR on Profit Distribution Management (PDM) with ROA as a mediating variable in Sharia Commercial Banks (BUS). This study uses the object of all Sharia Commercial Banks (BUS) registered with Bank Indonesia for the period 2015 - 2019. The sampling method used in this study is the census method so that all populations are simultaneously sampled. The analytical tool used to test the hypotheses proposed in this study is to use path analysis where there are two independent variables, one mediating variable and one dependent variable. The results showed that: 1) BOPO partially had no effect on ROA. 2) CAR partially has a positive and significant effect on ROA. 3) BOPO partially has a negative effect on PDM. 4) CAR partially has a positive and significant effect on PDM. 5) ROA partially positive and significant effect on PDM. 6) ROA does not mediate the effect of BOPO and CAR on PDM. Keywords: BOPO, CAR, ROA, PDM
Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi Pelaku UMKM Di Desa Tegalarum Kecamatan Mranggen Kabupaten Demak Saifudin Saifudin; Aprih Santoso; Sri Yuni Widowati
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2021): Mei 2021
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyal.v4i1.878

Abstract

In order to increase the opportunities, capabilities and protection of SME actors, various policies have been established on the empowerment of SMEs which are carried out by fostering a business climate that supports the development of Micro, Small and Medium Enterprises and Development and fostering of Micro, Small and Medium Enterprises, Problems. what MSMEs players face in Tegalarum Village, Mranggen District, Demak Regency, are: (1) lack of knowledge about the preparation of financial reports. (2) There is no facility in the form of a training program that has been used yet. (3) There is no assistance for the preparation of financial reports. The purpose of PKM is to provide training to MSME players in Tegalarum Village, Mranggen District, Demak Regency so that they can find out about business developments and use financial reports to support the progress of their MSMEs. The results of PKM are the ability and skills to prepare financial reports by MSMEs actors in Tegalarum Village, Mranggen District, Demak Regency. The recommendation for the results of the implementation of PKM is to remember that compiling this financial report is a work that is continuous and sustainable, so it is better if the MSME actors in Tegalarum Village, Mranggen District, Demak Regency, do it regularly every time there is a transaction.
DAMPAK INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP INITIAL RETURN SAHAM PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Saifudin Saifudin; Alisa Meriani
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.1.79-98

Abstract

This study aims to analyze the influence of accounting and non-accounting information of the Initial Return company shares Initial Public Offering (IPO). This study uses secondary data by taking a sample of companies that do an IPO on the Stock Exchange 2009-2012. Variables that are used in this study include the size of the company, earnings per share, price earnings ratio, financial leverage, return on assets, value stock offering, firm age, underwriter reputation, the reputation of the auditor, and the ownership of existing shareholders. The data collection method using purposive sampling and analysis of data with multiple linear regression were processed using SPSS. The results showed that the significant effect on the initial return is the size of the company, earnings per share, price earnings ratio, underwriter reputation, and the value stock offering. While financial leverage, return on assets, the proportion of ownership of existing shareholders, underwriter reputation, and firm age no significant effect on initial returns.
SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SEMARANG Saifudin Saifudin; Rizki Nur Aprilia
Adbis: Jurnal Administrasi dan Bisnis Vol 14, No 1 (2020): Jurnal Administrasi dan Bisnis 2020
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v14i1.83

Abstract

This study aims to analyze the influence of internal control systems, information technology, human resources and organizational commitment to the quality of the Semarang City goverment’s financial statements . This type of research is a quantitative study using primary data. Data collection techniques through questionnaires. The population in this study OPD Semarang City. The sampling technique uses purposive sampling. The sample of this study were 80 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) internal control system affect the quality of financial statements, (2) information technology affects he quality of financial statements, (3) human resources affect he quality of financial statements, (4) organizational commitment doesnt affect he quality of financial statements.
PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP UNDERPRICING KETIKA INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Saifudin Saifudin; Dia Rahmawati
Jurnal Penelitian Ekonomi dan Bisnis Vol 1, No 1 (2016): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v1i1.1478

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh informasi akuntansi yang terdiri dari ROE, DER, ukuran perusahaan (size), dan EPS dan non akuntansi yaitu reputasi underwriter, reputasi auditor, umur perusahaan, dan inflasi terhadap underpricing. Sampel dalam penelitian ini adalah semua perusahaan go public yang melakukan Initial Public Offering yang terdaftar di Bursa efek Indonesia (BEI) pada 2009-2013. Data yang dikumpulkan dengan metode purposive sampling.Penelitian dilakukan dengan menggunakan analisis regresi linear berganda. Sampel dalam penelitian ini sebanyak 75 perusahaan. Hasil penelitian ini menunjukkan Debt Equity Ratio (DER), reputasi underwriter, reputasi auditor, umur perusahaan dan inflasi berpengaruh signifikan terhadap underpricing. Sedangkan Return On Equity (ROE), Earning Per Share (EPS),Umur Perusahaan, Ukuran Perusahaan (Size) dan Inflasi tidak berpengaruh pada underpricing. Kata Kunci: IPO; Underpricing; Informasi Akuntansi; Informasi Non Akuntansi  
EFFECT OF REGIONAL OWN REVENUE, GENERAL ALLOCATION OF FUND AND SPECIAL ALLOCATION OF FUND FOR CAPITAL EXPENDITURE BUDGET ALLOCATION Saifudin Saifudin; Septiana Sari
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.103

Abstract

The purpose of  first  regional autonomy for increase service public and economy every regional. The purpose of research for is to determine whether there is the of the Region Own Revenue, General Allocation Fund and Special Allocation of Fund for Capital Expenditure Budget Allocation. The Population of research this is all government District and City in Central Java of twenty nine District and Six City. The research  used secondary data of Actual Income and Expenditure budget realization report of Government province Central Java the years of 2010-2013. The way to analyze the data by using multiple linier regression analysis. Based on the result of this research concluded that partially Regional Own Revenue and General Allocation Fund has of the effect on Budget Capital Expenditure. While the Special Allocation Fund  does not effect on Budget Capital Expenditure. Simultaneously, The Regional Own Revenue, General Allocation Fund and Special Allocation Fund effect on Budget Capital Expenditure. Keywords : Regional Own Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure, and Regional Autonomy.      
Co-Authors Alisa Meriani Ana Rokhati Anita Damajanti Aprih Santoso Ardiani Ika Sulistyawati Bella Aprilia Bella Fazrine Darmawan Citra Rizkiana Derick Yunanda DERICK YUNANDA, DERICK Dia Rahmawati Dian Triyani Dian Triyani Difa Ayu Putrisetia Dione Jeanette Violita Edy Mulyantomo Eka Ayu Siswanti Estik Rahayu Fariz Nur H Fitrianty Ningsih Indira Januarti Istiqomah Istiqomah Kelvin Afrizal Nugroho Lestari, Rohmini Indah Luthvitasari Dwi Oktaviani M. Hasan Ma'ruf Mariya Safitri Marlinda Marlinda Maulynda Arifah Rahmawati Miftachus Sa'adah Nanang Ari Utomo Natalia Debby Anggraini Putri Nia Luthfiana Nindyowati, Santi Ayu nining sulissetiyowati Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Nisa Novia Avien Christy Novita Anjarsari Nurul Khamim Nurul Rahmawati Rahmanda Hasna Putri Rizki Nur Aprilia Saifudin Saifudin Savitri, Rosita Vega Sekar Arum Yunianti Septiana Sari Septiani Putri Siti Zulaikah Sri . Handayani Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Ulfa Nur Safitri Wardani, Meitri Yana Yayan Pribadi Yuanita Adyarini Yulianti - Yulianti Yulianti Zaenal Arifin