Articles

MENANGGAPI PUJIAN DALAM BAHASA JAWA DI SEMARANG Chandra, Oktiva Herry; Marsono, Marsono; Suhandano, Suhandano
Nusa: Jurnal Ilmu Bahasa dan Sastra Vol 14, No 2: Mei 2019
Publisher : Program Studi Sastra Indonesia, Fakultas Ilmu Budaya, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.077 KB) | DOI: 10.14710/nusa.14.2.227-238

Abstract

Compliment response to a speaker is not a simple task. It often makes speaker in a problematic position among receivers either avoiding disagreement or refraining from implying self-praise. The interesting is that people in every culture background getting involved in this dilema try to find out a way that is able to minimize the potential of making inconvenience by proposing several strategies. The strategies are mainly determined by the culture of the speaker. In Javanese culture, people believe that the good way in establishing relationship with others is being modesty. Javanese have special term for this act, namely andhap ashor. This article aims in explaining the choice of strategies by Javanese. This will reveal the way of Javanese think. The data were collected by the use of observation supported by recording and note-taking technique, and interview. The results shows there are three macro strategies, namely agrreement, nonagreement and request interpretation. These three, then, are broken down into several micro strategies. The choice is based on the obedience to the politeness principles in Javanese circumtances
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Rahmawati, Melisa; Marsono, Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research was to examine the impact of audit committee characteristics on financial distress.This research was replicated from the previous research, Rahmat et al., (2009). The difference between this research and the previous is in the sample and control variable. Previous study used listed companies in the Bursa Malaysia, while this research used only listed multinational manufacture companies in the Indonesia Stock Exchange in 2010-2012. In this research, control variable added is liquidity (based on the research of Fadhilah, 2013). The addition of these variable into research because these variable has influence on financial distress. This research is done to prove the influence of these variable on financial distress.. Population that use in this study is an entire company (non-banking) listed in Indonesia Stock Exchange in 2010-2012. Statistical data analysis method used is logistic regression. The hypotesis of this research is divided into five, size of audit committee, independence of audit committee member, frecuency of audit committee, number of fiancial literacy audit committee, and the hypothetical simultaneous effect on financial distress.The result of this research shows that size of audit committee and number of financial literacy audit committee have negatively significant influenced on financial distress. The frequency of audit committee and independence of audit committee member have no significant influence on financial distress. The control variable liquidity has negatively significant influenced on financial distress. The implications of this research indicate that size of audit committee and number of financial literacy audit committee have negatively impact to probability of financial distress. It is important to know the impact of audit committee characteristics on financial distress to minimize financial distress that occurred. 
FAKTOR YANG MEMPENGARUHI RESPON AUDITOR DALAM MENDETEKSI SALAH SAJI MATERIAL SEBAGAI AKIBAT FRAUDULENT FINANCIAL STATEMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Yusnar, Fakhri Ashrial; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence of factors that affect fraudulent financial statements using fraud triangle perspective. This study is the development of several previous studies, in context testing independent variables contained in the fraud triangle, such as the pressure, opportunity, attitude, and also culture as an additional variable to indicate the fraud. This study uses primary data obtained directly from respondents. To obtain important information from the respondents, then use of purposive sampling technique. Data obtained by distributing questionnaires to 52 auditors who work in public accounting firm in the city of Semarang, Indonesia. Statistical analysis method used is multiple linear regressions. Hypothesis testing is done with the help of software IBM SPSS Statistics 20. The results of this study indicate that: first, effect of individual pressures as a less incentive from the company will improve respond auditors in detecting fraudulent financial statement. Second, opportunities for cheating high will improve the response of auditors in detecting fraudulent financial statement. Third, highly attitude of the company about fraud will increase the response auditors in detecting the fraudulent financial statement and worse corporate culture will improve the response auditors in detecting fraudulent financial statement.  It can be concluded that the entire hypothesis is accepted.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (STUDI KASUS PADA BANK PEMBANGUNAN DAERAH DI INDONESIA PERIODE 2010-2013) Ken Hutami, Tyas Rukmi; Marsono, Marsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors of corporate governance mechanism that affect the corporate financial performance in Regional Development  Bank (BPD). Independent variables used in this study are board of commissioner, board of director, audit comitte, risk comitte, audit quality, blockholder ownership and whistleblowing system. Size is used as a control variable. The method used to determine the sample was purposive sampling, which of these methods obtained a sample of 80 Regional Development Bank. The results indicate that some determinant of corporate covernance such as board of commissioner (CAR), blockholder ownership (NIM & LDR) and whistleblowing system (LDR) affect the financial performance of Regional Development  Bank (BPD). However, other factors, such as board of commissioner (NIM & LDR), board of director, audit comitte, risk comitte, audit quality, blockholder ownership (CAR) and whistleblowing system (CAR & NIM) do not explain the financial performance of Regional Development  Bank (BPD).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI THIN CAPITALIZATION PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Nuraini, Novia Suci; Marsono, Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect the thin capitalization of multinational companies in Indonesia. Thin capitalization is the practice of double taxation by way of finance branches or subsidiaries with greater interest debt rather than with equity. Independent variables used in this study is multinationality, utilization of tax haven, withholding taxes and institutional ownership, while the dependent variable is the thin capitalization.The population of this research is that companies listed in Indonesia Stock Exchange in 2010-2012. Sampling was done by purposive sampling technique. Based on purposive sampling, obtained a sample of 84 companies. The method of analysis used to test the effect of independent variables on the dependent variable is the Ordinary Least Square (OLS).The results of this study indicate that (1) Multinationality significant effect on thin capitalization, (2) Utilization of Tax Haven significant effect on thin capitalization, (3) Withholding Taxes significant effect on thin capitalization, and (4) Institutional Ownership significant effect on thin capitalization.
PENGARUH PELATIHAN, JIWA KORSA DAN KERJA TIM TERHADAP KINERJA PRAJURIT BERBASIS TEKNOLOGI INFORMASI Marsono, Marsono
Jurnal Sosiologi Pendidikan Humanis Vol 4, No 2 (2019): Jurnal Sosiologi Pendidikan Humanis
Publisher : Universitas Negeri Malang

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Abstract

Special Forces of the Indonesian Air Force, is a force that has special advantages. The 'more special force' was called the Bravo 90 Unit, whose members consisted of a number of selected Paskhas personnel. The performance of this unit is very much needed in the context of completing tasks to support the main tasks of the Air Force. The purpose of this research is to look at performances that can be influenced by various variables including the training variables, the soul of the body and teamwork. Research using quantitative methods and path analysis techniques with survey design. The development of information technology can be used as a supporting device in achieving the desired performance. The results showed there was a positive direct effect of training on soldier performance, esprit de corps on soldier performance, teamwork on soldier performance, training on teamwork, esprit de corps on teamwork, and teamwork on esprit de corps. So that the variables that can affect the performance need to be fostered continuously cohesiveness in order to improve the performance of information technology-based soldiers.http://dx.doi.org/10.17977/um021v4i22019p125
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Tri Prabowo, Pebi Putra; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

One of the qualitative characteristics in the delivery of the financial statements is relevant, the realization can be seen from reporting timeleness. Timeleness can be seen from the audit delay, that mean the time between the closing date until the date of auditor reporting. This study was a replication of a previous study conducted by Subekti and Wulandari (2004). The difference from the previous study was the addition of several variables and the addition of a three-year study period (2009-2011). This study aimed to analyze the effect of firm size, profitability, solvency, corporate income, the size of the auditor, the auditor's opinion, and the existence of the audit committee during audit delay in manufacturing companies that listing at Indonesia Stock Market. This study focused on manufacturing companies. The data used are secondary data, the financial statements of 72 companies listed on the Indonesia Stock Exchange in the year 2009-2011. To prove the hypothesis using regression test that begins with previous classic assumption test. Simultaneous testing concluded that all independent variables simultaneously affect dependent variable. Partial testing of the outcome find  from seven factors,only  six factors influence the audit delay, these are  company size, profitability, solvency, size of the auditor, the auditor's opinion, and the existence of the audit committee . Then company's income statement has no effect on audit delay. The results of this study can help the public accountant profession in an effort to improve the efficiency and effectiveness of the audit process by controlling the factors that could cause the audit delay
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE DAN PENGARUHNYA TERHADAP COST OF EQUITY CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI TAHUN 2009-2011) Cempaka, Maharani Dian; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Intellectual capital becomes an important capital for the company in developing its business. The purposes of this study are to examine the effect of the firm size, leverage, and auditor type on intellectual capital disclosure and examine the effect of intellectual capital disclosure on cost of equity capital. The research used a population of real estate and property listed from BEI. The research used secondary data from annual report of 2009-2011 and IDX Fact book 2010-2012. The analysis method used is multiple linear regression and simple linear regression. The results showed that simultaneously firm size, leverage, and auditor type has significant on intellectual capital disclosure of 30,8%. Individually testing showed firm size has positive effect and significant on intellectual capital disclosure. Leverage and auditor type has no effect on intellectual capital disclosure. Intellectual capital disclosure has a negative effect and significant on cost of equity capital. This proves that large companies tend to have high capital costs can decreased cost of equity capital through increased intellectual capital disclosure.
MORFEM TINDAKAN BAHASA JAWA DALAM PERBANDINGAN DENGAN BAHASA INDONESIA DAN BAHASA DAERAH YANG LAIN Marsono, Marsono
Jurnal Humaniora Vol 10, No 1 (1998)
Publisher : Faculty of Cultural Science Universitas Gadjah Mada

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Abstract

Keadaan kebahasaan di Indonesia, di samping bahasa Indonesia sebagai bahasa nasional, terdapat tidak kurang dari 418 bahasa Daerah (Ahmad Banta, 1972:7). Bahasa-bahasa itu serumpun (Kementrian Pengadjaran Pendidikan dan Keboedajaan, 1946:88-102). Dalam bahasa-bahasa itu banyak morfem, leksem, dan kosa kata yang bentuknya mirip atau bahkan sama. Morfem, leksem, dan kosa kata yang mirip atau sama itu, di antaranya ialah morfem, leksem, atau kosa kata yang menyatakan tindakan, keadaan, hal, pelaku, tempat, kala-aspek, dan yang menyatakan bilangan (Marsono, 1989). Seberapa jauh kaitan kemiripan atau kesamaan morfem, leksem, dan kosa kata dalam bahasa-bahasa itu belum banyak diamati oleh para ahli.
INTEGRATION OF FRENCH LEXICONS IN NEW CALEDONIAN JAVANESE Subiyantoro, Subiyantoro; Marsono, Marsono; Udasmoro, Wening
Jurnal Humaniora Vol 29, No 1 (2017)
Publisher : Faculty of Cultural Science Universitas Gadjah Mada

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Abstract

One of the peculiarities of New Caledonian is its French nuance, especially on the many French lexicons that either have integrated in the Javanese variant or are only borrowed. This study tries to answer the questions of what underlies the use of the French lexicons and how these lexicons integrated in New Caledonian Javanese. The data for this study were obtained through speech recordings as well as live interviews with a number of representative informants in New Caledonia. The data were collected through a qualitative manner in February 2013. Theories on language contacts, in particular with regards to loanwords, were implemented to analyze the data. The findings of this study indicate that the use of the French lexicons are caused by, firstly, the nonexistence of their equivalents in the recipient language (Javanese), secondly, Javanese speakers? motivation to distinguish themselves from other speakers, and the tendency of the Javanese to find the practical and easier way in dealing with the French lexicons.