Claim Missing Document
Check
Articles

Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty Sungkono, Sungkono; Sugiyanti, Slamet
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.725 KB) | DOI: 10.22515/jifa.v1i1.1252

Abstract

Many factors affect the willingness to pay taxes for taxpayers. Severalprevious studies have presented different results on these factors. Thisstudy aims to obtain empirical evidence about the factors that affect thewillingness to pay taxes on the taxpayers of individuals who performfree work in DJP Kanwil DIY. Samples taken in the research as manyas 100 taxpayers in the scope of 5 KPP in DIY. Data were collectedthrough questionnaires and analyzed using multiple regression. Theresults showed that the variable awareness of paying taxes, knowledgeand understanding of tax laws, perceptions of the effectiveness of thetax system, the quality of service tax officers and tax sanctions have apositive effect on the willingness to pay taxes.Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxesJEL Classification: E17, E62, H25, K34
Faktor - Faktor Yang Mempengaruhi Mahasiswa Akuntansi Dalam Pemilihan Karier Profesi Akuntan Sungkono Sungkono
EBBANK Vol 3, No 1 (2012): EBBANK Vol.3 No.1 Juni 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.912 KB)

Abstract

Many kinds of work which need the workers, will indirect to adapt with qualification of characteristic the occupation, one of them is qualification at accounting sector. The companies who need people have graduated from accounting majority, must be known all of the factors that is considered by the workers, when they accept some occupation. The number of accountant still rarely than Indonesian people now, and very possible, if the accountants profession will booming at the future, both of quality and quantity. This condition will bring to some consequence, that everyone can choose accountant to be the agreement profession. The profession of accountants are public accountant, management accountant, government accountant, education accountant, and consultant.            Researcher was use likert-scale questionnair for this research. Five factors comprising 20 questions concerning career choice factors were addressed. The five factors are job criteria, idealism, earnings, social responsibility, and job market. Employing a survey of 60 accounting students from state and private university. Multiple regression analysis was used to assess the ability of five factors to distinguish choose a career as accountant. T-test were used to compare responses of accounting students from state and private university, and also to compare responses of man and woman accounting students. The research result indicate that based on the absolute score, those opting are more concerned with all (five) factors that influence accounting students to choose kind of accountants profession as a career. However, based on the independent sample test, there is  differentiation between accounting students from state and private university to choose kind of accountants profession as a career, the resulted score that was statistically significant is from social responsibility factor. There isn’t differentiation between man and woman accounting students to choose kind of the accountants profession as a career. Accounting students in this research, mostly choose a management accountant as  their  career.
Factors Influencing The Extent of Accounting Information Usage In Cooperatives In The Province of Yogyakarta Special Region Sungkono Sungkono
EBBANK Vol 4, No 2 (2013): EBBANK Vol.4 No.2 Desember 2013
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.907 KB)

Abstract

Accounting information should be used by interested parties (stakeholders) as one of the basic for business decision making. In fact, accounting information has not been used optimally, especially by the principals of SMEs, including cooperatives. Many factors affect the extent of usage of accounting information, namely the scale of business, business age, type of business, manager education and training of accounting. This article presents the results of research on the factors that affect the extent of the usage of accounting information by the cooperative,it examines the influence of scale, age, business and accounting training on the extent of the usage of accounting information by the cooperative. This research took 30 cooperatives in the district of Sleman as the sample. The sampling method used was 'purposive random sampling'. The hypothesiswhich  was tested with multiple regression test shows that the three factors, namely business scale, age of business and accounting training both totally and partially affect the extent of the usage of accounting information by the cooperative
Penerapan SAK-ETAP Sebagai Upaya Peningkatan Kualitas Laporan Keuangan UKM Sungkono Sungkono
EBBANK Vol 1, No 1 (2010): EBBANK Vol.1 No.1 Juni 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.272 KB)

Abstract

The objective of financial statements are to provide information about the financial position, performance and change in financial position of an enterprise that is useful in making business  decisions. The facts have shown that Small and Medium Enterprises (SME’s) encounter financial reporting difficulties due to a major internal weakness in their business. One of their problems is entrepreneurs of SME’s may fail to recognize the importance of financial statement and accounting information that could be utilitized in decision making. Consequently, quality of financial statement that they prepared are not sufficient for many purposes. SAK-ETAP is a new product of IAI as financial accounting standard for SME’s. This product is prepared more simple than general financial accounting standard (SAK) , so Entrepreneurs of SME’s can apply fluently in accounting processes, and so far financial statements is prepared more useful for business decision making
Manfaat Pelatihan Akuntansi Dalam Meningkatkan Cakupan Penggunaan Informasi Akuntansi Oleh Koperasi (Suatu Riset Eksperimental) Sungkono Sungkono
EBBANK Vol 2, No 2 (2011): EBBANK Vol.2 No.2 Desember 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.346 KB)

Abstract

Accounting activities produces the accounting information where its give a benefit  to  users for business decision-making. But in fact, accounting has not played an important role in the activities of small and medium enterprises. Accounting information has not been utilized optimally by the actors in the field of small and medium enterprises, including cooperatives. To be useful for accounting activities they will need to be strategic steps in order to raise awareness of the perpetrators cooperatives, increase knowledge, and skills in accounting, so that they realize the importance of accounting in their businesses. Training coupled with guidance is one solution to raise awareness, increase knowledge, and skills of managers and employees of cooperatives, so that the program is expected to accounting information generated more quality and useful in their business decision making. By experimental research that  taking subjects as many as 30 pieces of existing cooperatives in the district of Bantul as samples, researcher find empirical evidence there is a significant in the extent of usage accounting information between experiment group and control group.  It can be concluded that training in the field of accounting has benefits in increasing the extent of usage of accounting information in decision making by the cooperative.
Faktor –Faktor Yang Mempengaruhi Cakupan Penggunaan Informasi Akuntansi Pada Koperasi Di Provinsi Daerah Istimewa Yogyakarta Sungkono Sungkono
EBBANK Vol 1, No 2 (2010): EBBANK Vol.1 No.2 Desember 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.351 KB)

Abstract

Accounting information should be used by interested constituents  (stakeholders) as one of the basic for business decision making. In fact, accounting information has not been used optimally, especially by the principals of SMEs, including cooperatives. Many factors influence the extent of usage of accounting information, namely the scale of business, the age of  business ,the  type of business, manager education and training of accounting. This article presents the results of research on the factors that influence the extent of the usage of accounting information by the cooperative, which examines how the influence of scale, age, business and accounting training influence the extent of the usage of accounting information by the cooperativse. This research take  sample  of 30 cooperatives in the district of Bantul by purposive random sampling. The hypothesis was tested with multiple regression test showed that the three factors, namely the scale of business, age of business and accounting training both totally and partially influence the extent of the usage of accounting information by the cooperatives.
Persepsi Mahasiswa Akuntansi Terhadap Penerapan IFRS Sebagai Standar Akuntansi Di Indonesia Sungkono Sungkono
EBBANK Vol 2, No 1 (2011): EBBANK Vol.2 No.1 Juni 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.76 KB)

Abstract

Penerapan IFRS di Indonesia yang direncanakan sejak tahun 2008 lalu dan mulai memasuki tahapan adopsi penuh pada tahun 2012 ini menemui banyak kendala. Salah satu kendala yang dihadapi yaitu masih kurang siapnya sumber daya dan pendidikan di Indonesia. Untuk itu penelitian ini dilakukan untuk mengetahui seberapa jauh kesiapan mahasiswa dalam menghadapi era IFRS di tahun 2012 ini serta adakah perbedaan persepsi antara mahasiswa di DIY dan Jawa Tengah maupun Perguruan Tinggi Negeri dan Swasta.Penelitian ini menggunakan kuesioner dalam pengumpulan data yang disusun berdasarkan skala likert dengan lima alternatif pernyataan mulai tidak mengerti sampai dengan sangat mengerti. Sampel yang diambil dalam penelitian ini sebanyak 140 orang mahasiswa yang masing-masing terdiri dari 35 orang mahasiswa pada Perguruan Tinggi Negeri dan Swasta di DIY dan Jawa Tengah.Berdasarkan hasil uji independent t- test dapat disimpulkan bahwa tidak terdapat perbedaan persepsi antara mahasiswa prodi akuntansi di DIY dan Jawa Tengah maupun mahasiswa pada Perguruan Tinggi Negeri dan Swasta. Hal tersebut didasarkan pada nilai t hitung yang lebih kecil dari nilai t perhitungan serta nilai Sig yang lebih besar dari 0,05, baik secara keseluruhan maupun pengukuran yang dilakukan pada masing-masing dimensi.
TINJAUAN LITERATUR : PENERAPAN KOMPRES DINGIN UNTUK MENGURANGI NYERI DAN HEMATOMA PADA PASIEN POST PERCUTANEOUS CORONARY INTERVENTION (PCI) Baidhowy, Arief Shofyan; Antarika, Gde Yasa; Sungkono, Sungkono; Rumayara, Abraham Bernadus; Listiani, Listiani
Jurnal Perawat Indonesia Vol. 5 No. 3 (2021): November 2021
Publisher : Persatuan Perawat Nasional Indonesia (PPNI) Jawa Tengah.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (767.487 KB)

Abstract

Coronary heart disease is a narrowing of blood vessels due to arteriosclerosis and atherosclerosis. Noninvasive intervention to open and widen blood vessels is Percutaneous Coronary Intervention (PCI). Pain and hematoma is the most common microvascular complication following PCI.  One of the measures to reduce pain is by applying cold compress on the affected area. This study aims to determine the affect of cold compress on the  pain and hematoma reduction in post PCI patients. The method used in this study is literature review. Articles in this study is obtained from PubMed, Science Direct, Wiley, ProQuest and Springer Link database  from 2016 to 2021 by using “Percutaneous Coronary Intervention” or “ balloon angioplasty” or “Cardiac Catheterization” and “Application of cold” “Cold Compress” or “Ice bag” or “Ice pack” and “Pain” and “Hematoma”  as key words. The searching for the articles was based on the inclusion and exclusion criteria and followed by review. This study found five articles that were included in the analysis for a literature review. These articles describe the effectiveness of cold compress application on post PCI patients by means of its physiological effects such as blood vessels vasoconstriction, slowing tissue metabolism, increased blood viscosity and local anesthetic. The conclusion of the study is that cold compress proved to be effective in reducing pain and hematoma in post PCI patients.
Pengaruh Hidrogen Terhadap Kekuatan Tarik Kelongsong Bahan Bakar Nuklir Berbasis Paduan Zirkonium Sigit, Rohmad; Al Afghani, Fajar; Setiawan, Jan; Sungkono, Sungkono
Urania : Jurnal Ilmiah Daur Bahan Bakar Nuklir Vol 23, No 3 (2017): Oktober 2017
Publisher : website

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.309 KB) | DOI: 10.17146/urania.2017.23.3.3648

Abstract

Selama operasi reaktor nuklir, zircaloy-4 (Zr-4) sebagai kelongsong bahan bakar nuklir berada pada lingkungan yang berpotensi menimbulkan kegagalan mekanik, terutama akibat interaksinya dengan hidrogen. Hidrogen berdifusi ke dalam kelongsong dan pada saat melewati batas kelarutan akan terpresipitasi menjadi hidrida rapuh yang menyebabkan degradasi sifat mekanik. Teknik pengujian tarik ring digunakan dalam penelitian ini untuk mengetahui pengaruh keberadaan hidrida terhadap kekuatan tarik kelongsong Zr-4. Kelongsong Zr-4 dipanaskan pada temperatur 500 °C dan 600 °C dalam kondisi vakum selama satu jam yang diikuti dengan proses hidrogenasi bertahap hingga mencapai tekanan 1000 mbar dan ditahan selama tiga jam sebelum didinginkan secara normal di dalam tungku. Dengan menggunakan persamaan gas ideal diperoleh kandungan hidrogen yang terserap oleh kelongsong Zr-4 berturut-turut sebesar 674 ppm dan 1215 ppm pada temperatur hidrogenasi 500 °C dan 600 °C. Proses hidrogenasi pada temperatur 500 °C menyebabkan peningkatan kekerasan mikro hingga 36 % dan pada temperatur 600 °C dapat meningkatkan kekerasan mikro hingga 49 % jika dibandingkan dengan kelongsong Zr-4 tanpa perlakuan. Sementara itu, analisis  mikrotruktur menunjukkan presipitat hidrida lebih banyak menempati batas butir. Presipitat hidrida lebih panjang dan tebal pada temperatur hidrogenasi yang lebih tinggi. Kenaikan jumlah hidrogen menghasilkan kenaikan nilai tegangan sebesar 4,4 %, penurunan nilai regangan sebesar 2,1 % dan kenaikan level kekerasan mikro Vickers sebesar 13 %. Hal ini menunjukkan bahwa keberadaan presipitat hidrida dalam kelongsong meningkatkan kekuatan tarik dan menurunkan daktilitasnya..Kata kunci: Hidrogen, kekuatan tarik, kelongsong, uji tarik ring, daktilitas.
KARAKTERISASI MIKROSTRUKTUR, KEKERASAN, KOMPOSISI KIMIA DAN STRUKTUR KRISTAL LAPISAN PADA PERMUKAAN BAJA Sungkono, Sungkono; Kartaman Ajiriyanto, Maman; Ismarwanti, Sri; Sigit, Rohmad
Urania : Jurnal Ilmiah Daur Bahan Bakar Nuklir Vol 25, No 3 (2019): Oktober, 2019
Publisher : website

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.574 KB) | DOI: 10.17146/urania.2019.25.3.5708

Abstract

KARAKTERISASI MIKROSTRUKTUR, KEKERASAN, KOMPOSISI KIMIA DAN STRUKTUR KRISTAL LAPISAN PADA PERMUKAAN BAJA. Baja dan paduannya digunakan sebagai bahan struktur komponen reaktor nuklir dan peralatan dukung fasilitas hot cell. Selama pengoperasian reaktor nuklir atau fasilitas hot cell, bahan struktur mengalami tegangan tarik, tekan, dan gesek dalam lingkungan radiasi tinggi sehingga dapat menurunkan umur komponen. Salah satu solusi yang digunakan adalah pelapisan permukaan baja dengan bahan pelapis yang mempunyai kekerasan, ketahanan korosi dan aus tinggi. Penelitian ini mempunyai tujuan untuk mendapatkan karakter mikrostruktur, ketebalan, kekerasan, komposisi kimia dan struktur kristal lapisan pada permukaan baja. Metode yang digunakan adalah pengamatan mikrostruktur menggunakan mikroskop optik, kekerasan dengan Vickers microhardness tester, komposisi kimia dengan spark spectrometer dan struktur lapisan permukaan baja dengan difraktometer sinar-X (XRD). Hasil penelitian menunjukkan bahwa mikrostruktur base metal terdiri dari butiran ekuiaksial halus dengan fasa ferit dan perlit, antarmuka logam-lapisan terlihat jelas, serta lapisan kompak dan homogen dengan ketebalan rerata 624,071 μm. Kekerasan lapisan adalah 943 VHN. Dari komposisi kimia diketahui base metal adalah baja karbon S45C, sedangkan lapisan permukaan berupa senyawa stabil khrom oksida (Cr2O3) dengan struktur kristal heksagonal. Kata kunci: lapisan permukaan, baja, mikrostruktur, kekerasan, komposisi kimia, struktur kristal.
Co-Authors , Agustiansyah Achmadiyah, Mas Nurul Adam Adam Adi Candra Kusuma, Adi Candra Adibah, Almas Affandhie, R. Buyung Anugrah Agus Pracoyo Agustiar, Evan Ahmad Syaifudin Al Afghani, Fajar Al Azhar, Gillang Al Hafizh, Muhammad Diza Al-Azhar, Gillang Altania, Ega Ananda, Wibby Rizky Anggita Wulandari, Anggita Antarika, Gde Yasa Ardian Ardian Arham, Muhammad Ariyawan Agung Nugroho Arsyka, Tania Atthariq Chrisna Subhan Baidhowy, Arief Shofyan BASUKI ARIANTO Beauty Anggraheny Ikawanty Betharini, Nuke Bhirawa, W. Tedja Darmawan, Muhammad Sigit Dwi Priyantoro Estu Miyarso Faris Rahman Pamungkas Firdiawan Ekaputra Fitri Fitri Hakim, Mukhhammad Luqman Halimah, Nifta Noor HARI MOEKTIWIBOWO Huda, 2A.M. Miftahul Husda, Baso Riadi Husin, Nur Achmad Ihwanul Aziz Indrawan Nugrahanto, Indrawan Indriyani Indriyani isfandi, Isfandi Izza, Syarifatul Jan Setiawan Kadir, Muh. Ridha Ali Karnama, Maman Mulya Kartaman Ajiriyanto, Maman Khoirunnisaa, Alfina khusnul khotimah Kukuh Setiawan Lestari, Rizca Tri Listiani Listiani Mahmuddin Mahmuddin Mansur, Moh. Safi’i Mayori, Ersha Muhammad Ibnu Sholeh Mulyo Prabowo Mussoddaq, Mochamad N.S., Robby Ghfirly Pramudyo Novi Trilisiana Nurwicaksana, Wahyu Aulia Paisal, Amir PERMATASARI, DINDA AYU Pratama, Rizky Wahyu Priyadi, Bambang Putri, Salsabila Septiani Rahardjo, Ibnu Pudji Razzaq, Mochammad Farhan Abdul Ridho Bayuaji Rivaldi, Rizki Rony, Zahara Tussoleha Rumayara, Abraham Bernadus Sanjaya, Purba Satriansyah, Muhammad Sebastian, Kevin Izza Sembiring, Rinawati Sendikadisnu, Isposari Septian, Bagas Arya Setyadi, Rafly Agam Setyo Dwi Utomo Shandy, Hairus Sidik Nurcahyo Sigit, Rohmad Singgih, Hariyadi Siradjuddin, Indrazno Sri Ismarwanti, Sri Sudarmanto Jayanegara Sugiyanti, Slamet Sugiyanti, Slamet Suherman, Enjang Surtono, Arif Suwandi Suwandi Tri Mardji Atmono Triswidrananta, Odhitya Desta Tuti Herawati Utomo, Mugi Satriyo Wicaksono, Iqbal Baihaqi Widyaningrum, Yekti Wulandari, Dwi Ningtyas Yeli, Fitri Yudoprasetyo, Kohar Yulianti, Lastri Yulianto Yulianto Yuyun Tajunnisa Zain, Muhammad Ja'farullah