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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Dinamika Hukum AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Akuntansi Bisnis Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Manajemen Indonesia Edumaspul: Jurnal Pendidikan Kosmik Hukum Dinamika Kerajinan dan Batik : MAJALAH ILMIAH MANAJEMEN Jurnal Dinamika Informatika (JDI) Jurnal Ilmiah Ekonomika & Sains Journal of Accounting Research, Organization and Economics (JAROE) Prosiding Seminar Nasional Pascasarjana Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Soedirman Law Review Jurnal Kemitraan Masyarakat

Sukirman Sukirman

STMIK JAKARTA STI&K

Author-ID : 390346

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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KEBUTUHAN INVESTOR TERHADAP INFORMASI KINERJA PEMERINTAH DAERAH KABUPATEN BANYUMAS DALAM PENGAMBILAN KEPUTUSAN INVESTASI Oman Rusmana; Alfian Pradana Baskoro Putra; Sukirman Sukirman
Jurnal Manajemen Indonesia Vol 15 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

This study is a research used mixed methods that focused to combine two approaches, quantitative and qualitative on user of Local Government Finance Report (LKPD) in Banyumas Regency. The purpose of this study were determine the needs of investors, investor information that used in LKPD, relationship between respondents and their description of reading LKPD, suitability of infrastructure information in LKPD to user needs, and the factors that affect the infrastructure reporting in LKPD. Based of research and data analysis using Chi Square test (Fisher's Exact), descriptive statistics methods and qualitative analysis show that: (1) The need for investors to invest in Banyumas is a good investment climate, (2) The information used by investors in the LKPD Banyumas in making investment decisions are government policy, evaluation of services, information infrastructure, and information regarding the BPK audit opinion LKPD, (3) There is a relationship between readers / non-readers LKPD and the category of respondents, (4) There is a relationship between respondents by reason of reading LKPD, (5) There is the relationship between the importance of infrastructure information and respondents of readers LKPD, (6) There was no relationship between the time required to read LKPD and the importance of information infrastructure, (7) Disclosure aspects of financial infrastructure in the LKPD Banyumas Regency is not appropriate with the needs of users, (8) Disclosure aspects of non-financial infrastructure in Banyumas LKPD is not fully appropriate with the needs of users (9) Factors that affecting disclosure of infrastructure in LKPD of Banyumas Regency are: council recommendation, Government Accounting Standards, recommendation of Badan Pemeriksa Keuangan and local government policy

IMPLEMENTASI PP NO. 27 TAHUN 1998 TENTANG PENGGABUNGAN PELEBURAN DAN PENGAMBILALIHAN PERSEROAN TERBATAS DENGAN BERLAKUNYA UU NO. 40 TAHUN 2007 Sukirman Sukirman
Jurnal Dinamika Hukum Vol 10, No 1 (2010)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2010.10.1.140

Incorporated Company is one of the most preferred form of the Company by Entrepreneur and holds an important role in mobilizing the National Economic Development. To develop incorporated company to become a healthy business, can be reach by the expansion that can be done through Merger, Consolidation and Acquisition. From those three forms, takeovers is considered more practical and profitable for the company to develop their business, because there are no company that merged or disbanded. In the implementation, the enactment of Law Number 40 Year 2007 concerning Incorporated Company are not followed by the promulgation of Regulation of the implementation of the Act. This causes the interested parties still refer to the former regulations. The problems that arise is how the implementation of Government Regulation No.27 year 1998 about Merger, Consolidation, and Acquisition of Limited Liability Company with the enactment of Law No.40 Year 2007. Based on the analysis, it known that the enactment of Law No.40 Year 2007 concerning Incorporated Company, Government Regulation No.27 Year 1998 concerning Merger, consolidation, and Acquisition still in force. In addition, Merger, consolidation, and acquisition is still based on Government Regulation No.27 Year 1998 and Article 134 of Company Law.Keywords: Merger, Consolidation, and Acquisition.

PENYULUHAN TENTANG HUKUM PERLINDUNGAN ANAK Sukirman Sukirman
Asian Journal of Innovation and Entrepreneurship Vol 3 No 2 (2014): May 2014
Publisher : UII

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

Dusun Tumut, Jrakah Village, District Selo, Boyolali. People's knowledge of thelaw is still low. Especially for parents and adults about children protection laws, someeven do not know at all. And also that a child who has been and should be theresponsibility of the parents. Many children are being treated appropriately, for examplechildren aged 6 years has been working hard to drudge for the money. And they also getmarried under age, there is even a 5 th grader who was ready to be married. Withcounseling was given to community child protection laws to put more effort and moreaware, opening the eyes and hearts to break the silence, and helps when there are casesof violence against children that occurred around him.

KKN-PPM PENDAMPINGAN DIVERSIVIKASI PRODUK KELAPA DI DESA NGAMPEL KECAMATAN PITURUH PURWOREJO Kamariah Kamariah; Sukirman Sukirman
Asian Journal of Innovation and Entrepreneurship Volume 03, Issue 03, September 2018
Publisher : UII

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Desa Ngampel Kecamatan Pituruh Kabupaten Purworejo Jawa Tengah merupakan suatu desa yang sebagian warganya merupakan petani. Salah satu komoditi unggulan di Desa Ngampel adalah Pohon Kelapa. Kelapa merupakan tanaman multiguna karena seluruh bagian tanaman ini bermanfaat bagi kehidupan manusia serta mempunyai nilai ekonomis yang cukup tinggi. Produk-produk yang dapat dihasilkan dari kelapa antara lain virgin coconut oil (VCO), minyak goreng, bahan kosmetik, asap cair, briket, kerajinan berbahan dasar tempurung kelapa dan nata de coco.Para pelaku usaha masih memiliki keterbatasan dalam memanfaatkan dan meningkatkan jumlah bahan baku lokal dan keterbatasan pengetahuan dan skill sehingga perlu dilakukan pengembangan. Pengembangan kelapa yang paling efektif adalah dengan pendampingan dan pemberdayaan masyarakat melalui model teknologi industri rumah tangga melalui diversifikasi produk kelapa sehingga akan diperoleh hasil produk kelapa yang lebih beranekaragam dan berkembang guna memaksimalkan potensi yang ada. Pola pelaksanaan secara tradisional yang ada dikembangkan menjadi pola pelaksanaan yang lebih modern dengan mengembangkan alat produksi dan pemasaran sehingga mampu meningkatkan kualitas dan kuantitas produk ke arah lebih baik. Model pengembangan industri kecil kelapa secara modern di Desa Ngampel ini akan mempunyai manfaat antara lain meningkatkan nilai tambah dari petani kelapa karena mereka dapat mengolah buah kelapa menjadi banyak produk yang dapat dipasarkan. Semakin besar usahanya akan semakin besar pendapatan petani kelapa sehingga akan menjadi bisnis yang berbasis riil pada masyarakat kecil. Semua kegiatan yang dilakukan dalam pendampingan pada pelaku usaha diperlukan kerja sama dari berbagai pihak yang melibatkan masyarakat desa, pemerintah desa, kecamatan dan tokoh masyarakat yang memiliki komitmen untuk mengembangkan potensi produk kelapa sebagai unggulan kawasan Desa Ngampel kecamatan Pituruh.

Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan Lailatul Imtikhani; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3654

Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon theory (tekanan, peluang, rasionalisasi, kapabilitas, ego, dan kolusi) dalam mendeteksi fraudulent financial statement. Elemen fraud hexagon theory diukur dengan variabel financial stability, external pressure, effective monitoring, auditor change, director change, CEO duality, dan political connection. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 41 perusahaan dengan 123 observasi. Teknik pengumpulan data menggunakan teknik dokumentasi dengan data sekunder yang bersumber dari laporan keuangan. Teknik analisis data menggunakan regresi data panel dengan program Eviews 9. Hasil pengujian menunjukkan bahwa financial stability dan external pressure berpengaruh positif dan signifikan terhadap fraudulent financial statement. sementara variabel effective monitoring, auditor change, director change, CEO duality, dan political connection tidak berpengaruh signifikan terhadap fraudulent financial statement.

Penerapan Aplikasi Multisim Pada Mata Kuliah Dasar Elektronika kamal kamal; Sukirman Sukirman; Nur Alamsyah; Sirwan Sirwan
Jurnal Dinamika Informatika Vol 11 No 1 (2022): Jurnal Dinamika Informatika Vol.11 No.1
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.071 KB)

Learning can be interpreted as a set of plans or patterns that can be used to design learning materials and guide learning activities as a systematic procedure in organizing learning experiences to achieve learning goals. Efforts offered by researchers to improve student learning outcomes by implementing the Multisim Application. This study aims to determine how the process of implementing multisim applications and student learning outcomes in the Basic Electronics course in the Informatics Engineering Study Program, Faculty of Engineering, Islamic University of Makassar. This research is a Quasi Experimental research. The total population is 62 people and the entire population is used as a sample.

PENINGKATAN KEMAMPUAN GURU DALAM PEMBUATAN KELENGKAPAN PERANGKAT PEMBELAJARAN MELALUI SUPERVISI KEPALA SEKOLAH Sukirman Sukirman
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 12 No 1 (2020): Januari
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v12i1.1879

This research aimed to improve the ability of teachers in making the completeness of learning devices. This action research is done by following the main flow: initial reflection, planning, action execution, observation, reflection, and redesign. The results showed that classroom supervision activities can improve the ability of teachers in the ability of teachers in making the completeness of learning devices and managing the class administration in Badurame I State Elementary School, Turi sub- district, Lamongan.

Makna Motif Mirong Bangsal Witana dan Bangsal Manguntur Tangkil Keraton Yogyakarta Sukirman Sukirman
Dinamika Kerajinan dan Batik: Majalah Ilmiah Vol 32, No 2 (2012): Dinamika Kerajinan dan Batik
Publisher : Balai Besar Kerajinan dan Batik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22322/dkb.v32i2.1028

ABSTRAKMirong adalah satu di antara macam motif ragam hias pada tiang Bangsal Witana, Bangsa Manguntur Tangkil, dan beberapa bangsal lainnya di dalam Keraton Yogyakarta. Mirong ikut memperindah tampilan tiang bangsal. Mirong berfungsi sebagai ornamen penambah keindahan, dan simbol tentang makna tertentu. Para interpreter memaknainya dari sudut pandang bentuk, kepercayaan dan agama, yaitu mirong sebagai bentuk kaligrafi huruf Arab Alif-lam-mim atau Alif-lam-mim-ra, gambaran sosok Kanjeng Ratu Kidul, dan gambaran Kalifatullah. Di balik sejumlah makna yang ada, ternyata terdapat makna-makna yang tersembunyi yang dapat diungkap. Hubungan antar makna yang sudah ada, sudut pandang orientasi arah hadap motif, letak dan hierarki, ternyata dapat digunakan untuk mengungkap makna-makna yang baru. Simulasi-simulasi motif dibantu beberapa prinsip korektif, semakin mempermudah membuka makna yang tersembunyi, dan akhirnya dapat diangkat ke permukaan. Semuanya semakin menambah beragamnya makna mirong, tanpa menutup makna yang telah ada. Motif mirong ternyata memiliki makna sebagai status terpenting, yaitu bahwa motif mirong adalah gambaran sosok Sultan. Mirong semestinya juga sebagai tanda tentang hak milik suatu bangunan, bahwa bangunan yang dikenai motif mirong menandai sebagai hak milik Keraton atau atau sebagai milik Sultan. Masyarakat pada umumnya oleh karena itu dapat mempertimbangkan tingkat kelayakan secara etika kemungkinan penerapan mirong pada bangunan miliknya atau bangunan di luar Keraton. Kata kunci: Mirong, Alif-lam-mim-ra, Kalifatullah, Sultan ABSTRACTMirong is decorativ motif on the pillars at Bangsal Witana, Bangsal Manguntur Tangkil, and some other bangsal in Yogyakarta Palace. Mirong embellieshs the appearance of the pillar. Mirong has fungtion ornament to additition esthetic, and symbol of specific meanings. The interpreters deffine its meanings from such as from its shape, belief and religion, that is mirong as shape calligraphy of Arabian letter Aif-lam-mim or Alif-lam-mim-ra, representation of Kanjeng Ratu Kidul, and representation of Kalifatullah. Behind those meanings, there are other hidden meanings to be revealed. The relation between existing meaning, motif direction orientation, placing and hierarchy, can be used to uncover new interpretations. Motif simulations, aided by some corrective principle, will ease to reveal the hidden meanings which eventually can be brouth up. Those new meanings will enrich the verious of mirong meanings, without omitting the existing ones. The mirong motif, is also a mark of buiding property of The Palace or Sultan. Therefore, the common people should consider the appropriateness of putting the motif on their buildings or other buildings outside The Palace. Keyword: Mirong, Alif-lam-mim-ra, Kalifatulah, Sultan

Pengaruh Kompetensi Kepemimpinan dan Supervisi Kepala Sekolah terhadap Kinerja Guru SMP di Kabupaten Nagekeo Kristoforus Buku; Achadi Budi Santosa; Sukirman Sukirman; Enung Hasanah
Edumaspul: Jurnal Pendidikan Vol 5 No 1 (2021): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

The purpose of this study was to determine the effect of the principal's leadership competence and the implementation of supervision by the principal on the performance of junior high school teachers in Nagekeo Regency, East Nusa Tenggara Province. Questionnaire with closed statement items was used as an instrument in this study with a quantitative descriptive approach. The questionnaire uses a Likert scale, and its validity and reliability have been tested. Simple regression is used to see the effect of each independent variable on the dependent variable while multiple linear regression is intended to see the effect of the independent variable on the dependent variable simultaneously. The results showed a positive and significant influence between the principal's leadership competence on teacher performance by 50.5%. Principal supervision also has a positive and significant effect on teacher performance, with a percentage of 43.6%. The positive and significant effect is simultaneously shown by the leadership competence of the principal and the supervision of the principal on teacher performance with a percentage of reaching 70.4%.

E-Filing vs Non E-Filing: Taxpayers’ Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction Ria Adhi Pramesti; Sukirman Sukirman; Icuk Rangga Bawono
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology – Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results – The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.

Co-Authors Achadi Budi Santosa Adelia Rizkia Zalfa Alfian Pradana Baskoro Putra Ani Rusilowati Asri Karolina Azizah Mutiarani Dian Kusumawati Dimas Muhammad Fahrudin Egal Rismasita Enung Hasanah Eti Purwiyantiningsih Hani Krisnawati Herlina Herlina Icuk Rangga Bawono Kamal Kamal Kamariah Kamariah Kasidi Kasidi Khrisnoe Kartika Kristoforus Buku Lailatul Imtikhani Leny Marlina Mafudah Mafudah Muksinun Muksinun Ninik Dwi Atmini Norhidayah Norhidayah Nova Auliyatul Hazizah NUR ALAMSYAH Nurchayati Nurchayati Oktavia Ai Nur Kamaliya Oman Rusmana Reza Abdul Kharis Ria Adhi Pramesti Riyono Riyono Rudi Hartono Sirwan Sirwan Sri Hidayati Sulistyandari Sulistyandari Suyadi, Suyadi Tengku Nadira Azis Wiwik Yuni Hastuti Y. Sutomo

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