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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

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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

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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

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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

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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

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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

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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.
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
Implementasi Fuzzy Logic Controller sebagai Penentuan Kualitas Nutrisi pada Aliran Sistem Hidroponik NFT Efendi, Hafidl Zainal; Ikawanty, Beauty Anggraheny; Sungkono, Sungkono
Jurnal Elektronika Otomasi Industri Vol 5, No 3 (2018): Elkolind Volume 5 No 3 (September 2018)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/elkolind.v5i3.140

Abstract

satu solusi terhadap permasalahan keterbatasanlahan dalam bercocok tanam adalah menerapkan metode SalahHidroponik Nutrient Film Technique (NFT). Metode inimemiliki kelebihan yaitu memanfaatkan air yang tersirkulasisebagai media tanam agar memperoleh air, nutrisi dan oksigensehingga metode ini mampu mempercepat pertumbuhantanaman dengan hasil yang baik. Salah satu parameterterpenting dari metode ini adalah mempertahankan pH nutrisiyang dipantau secara berskala. Cara mengatur kontrol nutrisiini dengan cara menggunakan Fuzzy Logic Controller yaitudengan membandingkan nilai nutrisi dari input sensor pH.Adapun sistem kontrol yang digunakan adalah ArduinoMega2560 dengan analog pH Meter Kit sebagai masukan,serta valve sebagai aktuator pada sistem kontrol tersebut.Performasi respon dihasilkan dari implementasi Fuzzy LogicController terdapat pada sistem yang memiliki 25 aturan.Dihasilkan perbandingan nilai nutrisi dengan nilai 40%banding 60% antara servo A dan servo B, waktu yangdibutuhkan untuk perbandingan nilai responnya sekitar 2menit agar mendapatkan nilai hasil pH sesuai setpointtanaman yang digunakan (selada).
Aplikasi Kendali PID Pada Putaran Motor Grinding Kopi Biji Kurma Berbasis Mikrokontroller Sendikadisnu, Isposari; Sungkono, Sungkono; Priyadi, Bambang
Jurnal Elektronika Otomasi Industri Vol 7, No 2 (2020): Elkolind Volume 7 No 2 (Juli 2020)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/elkolind.v7i2.193

Abstract

Kurma adalah buah yang kaya akan nutrisidan digunakan untuk bahan baku pada industri pengolahanbuah kurma, serta menghasilkan hasil samping berupa bijikurma yang masih banyak dibuang dan tidak diolah olehindustri tersebut. Namun biji kurma memiliki potensi salahsatunya dapat diolah sebagai bubuk kopi. Pemanfaatan bijikurma dibutuhkan sebuah sistem yang mampu menggolah bijikurma menjadi bubuk kopi. Pada pembuatan bubuk kopi, bijikurma yang sudah disangrai dihaluskan menggunakan mesinpenggiling yang berpenggerak motor, input sistem ini berupaswitch, keypad dan rotary encoder. Switch digunakan untukmengaktifkan seluruh sistem. Prinsip kerja dari alat penggilingkopi biji kurma, keypad berfungsi untuk memasukkan nilaisetpoint, input tersebut akan diproses oleh mikrokontrolerAtmega 32 menggunakan kontrol PID, yang pengaturan nilaiKp, Ki, dan Kd menghasilkan pengontrolan kecepatan motorDC agar konstan terhadap perubahan beban pada mesinpenggiling kopi biji kurma . Sedangkan sensor rotary encoderberfungsi untuk membaca kecepatan putaran motor DC padamesin grinding, yang kemudian akan ditampilkan pada LCD.Perancangan kontroler PID menggunakan metode ZieglerNichols II menghasilkan nilai Kp=0.18 Ki =0,24 dan Kd =0,03375. Hasil yang didapatkan antara lain rise time (tr)sebesar 0,5 s, settling time (ts) 3,75s, peak time (tp) sebesar1,5 s dan Maximum overshoot (Mo) sebesar 7,99% pada setpoint 1000 rpm serta hasil pengujian kecepatan grinding untukbeban yang berbeda menghasilkan error sebesar 5,125% danoptimal berkerja pada beban 50 gr.
Sistem Kendali Gerak Robot Menggunakan PC Berbasis Bluetooth Pratama, Oky Wahyu; Safitri, Hari Kurnia; Sungkono, Sungkono
Jurnal Elektronika Otomasi Industri Vol 1, No 1 (2014)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/elkolind.v1i1.34

Abstract

Perkembangan teknologi yang semakin pesat padabidang perkembangan robot yang menjadikan kualitas kehidu-pan manusia semakin efisien. Dalam dunia robot terdapat kate-gori mobile robot. Mobile robot adalah robot yang dapat bergerakatau berpindah tempat dengan menggunakan roda dan dapatdikendalikan secara otomatis atau manual. Saat ini telah banyakrobot yang dapat dikendalikan dengan menggunakan remotecontrol dengan menggunakan infra merah (infra red) sebagaimedia komunikasinya. Namun penggunaan infra red memilikikelemahan yaitu komunikasi harus berlangsung secara segarislurus dan dari jarak yang sangat dekat. Diperlukan sebuah carayang lain untuk mengatasi keterbatasan tersebut yaitu denganmenggunakan teknologi Bluetooth. Teknologi ini merupakanteknologi tanpa kabel dengan jarak jangkauan koneksi yangjauh, selain itu menjadikan waktu yang diperlukan robot untukbernavigasi akan lebih singkat. Pada sistem kendali gerak robotmenggunakan PC berbasis Bluetooth ini menggunakan modulBluetooth HC-05. Dari hasil pengujian komunikasi antara PC/Laptop dengan Bluetooth didapatkan jarak terjauh 22 metertanpa halangan dan 14 meter dengan halangan. Untuk perg-erakan maju robot sepanjang 1 meter waktu tempuh rata-rata2,04 detik dengan kecepatan 0,49 meter/ detik, untuk pergerakanserong kiri waktu tempuh rata-rata 3,18 detik dengan kecepatan0,314 meter/detik, sedangkan untuk serong kanannya waktutempuh rata-rata 3,06 detik dengan kecepatan 0,326 meter/detik.