Agus Wahyudin - Academia.edu (original) (raw)

Papers by Agus Wahyudin

Research paper thumbnail of Peningkatan Kompetensi Guru SD Labschool Unnes Melalui Pelatihan Penulisan Dan Publikasi Artikel Ilmiah

Seminar Nasional Pengabdian Kepada Masyarakat UNDIP 2020, Dec 11, 2020

Melalui kegiatan penelitian, guru bisa memperoleh beberapa angka kredit terkait laporan hasil pen... more Melalui kegiatan penelitian, guru bisa memperoleh beberapa angka kredit terkait laporan hasil penelitian berupa proceding atau jurnal ilmiah. Namun permasalahan yang dihadapi oleh para guru, laporan penelitian tersebut seringkali hanya berakhir dalam bentuk laporan saja, tidak dimanfaatkan kembali menjadi bentuk karya tulis ilmiah lainnya seperti artiel dikirim ke jurnal nasional maupun internasional. Hal ini dikarenakan kurangnya pengetahuan dan ketrampilan para guru dalam mengkonversi laporan penelitian menjadi bentuk artikel ilmiah. Masalah yang akan dipecahkan dalam kegiatan Pengabdian Pada Masyarakat (PPM) untuk guru sekolah dasar Labschool Unnes adalah rendahnya kemampuan menulis karya ilmiah di kalangan guru. Peserta kegiatan PPM ini diadakan kepala sekolah dan guru SD Labschool Unnes. Model PPM adalah model pelatihan partisipatif melalui sosialisasi, pelatihan dan workshop. Kegiatan pelatihan akan dilanjutkan dengan pendampingan hingga publikasi artikel ilmiah. Materi pelatihan mencakup Dasar-dasar penulisan; Masalah dalam penulisan artikel ilmiah; mencari referensi; pengantar jurnal online, kaidah selingkung dan cara submit di jurnal online. Instrumen untuk mengukur keberhasilan proses dan hasil pelatihan menggunakan kuesioner dan lembar evaluasi. Teknik analisis data menggunakan teknik analisis persentase dan deskriptif kategori. Tujuan PPM ini adalah pengetahuan guru tentang menulis meningkat; keterampilan menulis artikel ilmiah meningkat dibuktikan dengan jumlah publikasi artikel imiah maupun yang diteraima (accepted); kompetensi dan profesionalisme guru meningkat. Luaran yang dihasilkan dalam PPM ini adalah draft publikasi ilmiah yang dihasilkan oleh guru sebanyak 3 judul dan saat ini sudah dalam proses submit.

Research paper thumbnail of Determinan Praktik Transfer Pricing Dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Akuntansi Bisnis, 2021

The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit ... more The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis. Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.

Research paper thumbnail of Evaluasi ketahanan simpan enam belas genotip benih jagung hibrida Unpad pada periode simpan empat bulan

Kultivasi, 2018

Seed storage is a post-harvest activity that is done to maintain the seed quality before planting... more Seed storage is a post-harvest activity that is done to maintain the seed quality before planting. The problem often encountered in seed storage is the rapid reduction of seed quality in short period of time. Seed storability is important to maintain seed quality in good condition. The aim of this research was to find out the best seed storability of 16 genotypes of UNPAD Hybrid Maize Seeds after 4 months storage period. This research was done by identificating best seed storability after some storage period of single hybrid maize seed, namely, DR (Downey Resistance), BR, MDR (mutant of DR), and MBR (mutant of BR) which are a collection of Maize Development Team Plant Breedung Laboratory Faculty of Agriculture Universitas Padjadjaran. This research was conducted from October 2016 until February 2017 at Seed Technology Laboratory Faculty of Agriculture Universitas Padjadjaran. Completely Randomized Design was used and repeated two times. Data were tabulated and analyzed using the F test, while to test the significant difference further were using Scott Knott test level of 5%. The result showed that there is significant difference in electrical conductivity value, 1000 grain weight, seed germination capacity, vigor index, seed growth simultaneously, and normal seedling dry weight after 4 months storage period. MDR 18.5.1, DR 17, 4BR 157, 4MDR 14.1.1 were the best genotype on seed storability after 4 months storage period.

Research paper thumbnail of Analisis Dysfunctional Audit Behavior: Sebuah Pendekatan Karakteristik Personal Auditor

Jurnal Dinamika Akuntansi, 2011

Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki- ... more Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki-                   nerja auditor,  turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit. Data yang digunakan pada penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para auditor yang bekerja untuk Kantor Akuntan Publik (KAP) di Jateng. Structural Equation Modeling (SEM) and Liniear Structural Relationship (LISREL) digunakan untuk menguji hipotesis. Hasil dari penelitian ini adalah locus of control berpengaruh secara bermakna pada kinerja auditor, turnover intention, sangat berpengaruh pada dysfunctional audit behavior. Sebaliknya, locus of control dan turnover intention  tidak berpengaruh pada dysfunctional audit behavior.  This research aims at finding out the influence of locus of control on the performance of auditor, the influence of locus of control and performance on turnover intenti...

Research paper thumbnail of Analisis Pengaruh Deteksi Dini Kecurangan Laporan Keuangan Dengan Gender sebagai Variabel Moderating

Jurnal Akuntansi Bisnis, 2021

This study examines the impact of audit quality, auditor experience, and professional skepticism ... more This study examines the impact of audit quality, auditor experience, and professional skepticism on early detection of financial statement with gender as the moderating variable. Using non-random sampling, as much as 55 respondents were collected from externl auditors in Semarang, Indonesia. The results indicate that audit quality has a significant positive effect on early detection of financial statements. Meanwhile, the auditor experiences and professional skepticism have no significant effect on early detection of financial statements. As for moderating variable, results show that gender does not moderate the effect of independent variables on early detection of financial statements. Based on the results found in this study, audit firms are suggested to be able to provide sufficient training and facilities for auditors in order to provide good audit quality, auditors are expected to carry out every audit process well so can produce good audit quality, and the future researches is...

Research paper thumbnail of Peningkatan Kompetensi Guru SD Labschool Unnes Melalui Pelatihan Penulisan Dan Publikasi Artikel Ilmiah

Seminar Nasional Pengabdian Kepada Masyarakat UNDIP 2020, Dec 11, 2020

Melalui kegiatan penelitian, guru bisa memperoleh beberapa angka kredit terkait laporan hasil pen... more Melalui kegiatan penelitian, guru bisa memperoleh beberapa angka kredit terkait laporan hasil penelitian berupa proceding atau jurnal ilmiah. Namun permasalahan yang dihadapi oleh para guru, laporan penelitian tersebut seringkali hanya berakhir dalam bentuk laporan saja, tidak dimanfaatkan kembali menjadi bentuk karya tulis ilmiah lainnya seperti artiel dikirim ke jurnal nasional maupun internasional. Hal ini dikarenakan kurangnya pengetahuan dan ketrampilan para guru dalam mengkonversi laporan penelitian menjadi bentuk artikel ilmiah. Masalah yang akan dipecahkan dalam kegiatan Pengabdian Pada Masyarakat (PPM) untuk guru sekolah dasar Labschool Unnes adalah rendahnya kemampuan menulis karya ilmiah di kalangan guru. Peserta kegiatan PPM ini diadakan kepala sekolah dan guru SD Labschool Unnes. Model PPM adalah model pelatihan partisipatif melalui sosialisasi, pelatihan dan workshop. Kegiatan pelatihan akan dilanjutkan dengan pendampingan hingga publikasi artikel ilmiah. Materi pelatihan mencakup Dasar-dasar penulisan; Masalah dalam penulisan artikel ilmiah; mencari referensi; pengantar jurnal online, kaidah selingkung dan cara submit di jurnal online. Instrumen untuk mengukur keberhasilan proses dan hasil pelatihan menggunakan kuesioner dan lembar evaluasi. Teknik analisis data menggunakan teknik analisis persentase dan deskriptif kategori. Tujuan PPM ini adalah pengetahuan guru tentang menulis meningkat; keterampilan menulis artikel ilmiah meningkat dibuktikan dengan jumlah publikasi artikel imiah maupun yang diteraima (accepted); kompetensi dan profesionalisme guru meningkat. Luaran yang dihasilkan dalam PPM ini adalah draft publikasi ilmiah yang dihasilkan oleh guru sebanyak 3 judul dan saat ini sudah dalam proses submit.

Research paper thumbnail of Determinan Praktik Transfer Pricing Dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Akuntansi Bisnis, 2021

The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit ... more The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis. Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.

Research paper thumbnail of Evaluasi ketahanan simpan enam belas genotip benih jagung hibrida Unpad pada periode simpan empat bulan

Kultivasi, 2018

Seed storage is a post-harvest activity that is done to maintain the seed quality before planting... more Seed storage is a post-harvest activity that is done to maintain the seed quality before planting. The problem often encountered in seed storage is the rapid reduction of seed quality in short period of time. Seed storability is important to maintain seed quality in good condition. The aim of this research was to find out the best seed storability of 16 genotypes of UNPAD Hybrid Maize Seeds after 4 months storage period. This research was done by identificating best seed storability after some storage period of single hybrid maize seed, namely, DR (Downey Resistance), BR, MDR (mutant of DR), and MBR (mutant of BR) which are a collection of Maize Development Team Plant Breedung Laboratory Faculty of Agriculture Universitas Padjadjaran. This research was conducted from October 2016 until February 2017 at Seed Technology Laboratory Faculty of Agriculture Universitas Padjadjaran. Completely Randomized Design was used and repeated two times. Data were tabulated and analyzed using the F test, while to test the significant difference further were using Scott Knott test level of 5%. The result showed that there is significant difference in electrical conductivity value, 1000 grain weight, seed germination capacity, vigor index, seed growth simultaneously, and normal seedling dry weight after 4 months storage period. MDR 18.5.1, DR 17, 4BR 157, 4MDR 14.1.1 were the best genotype on seed storability after 4 months storage period.

Research paper thumbnail of Analisis Dysfunctional Audit Behavior: Sebuah Pendekatan Karakteristik Personal Auditor

Jurnal Dinamika Akuntansi, 2011

Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki- ... more Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki-                   nerja auditor,  turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit. Data yang digunakan pada penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para auditor yang bekerja untuk Kantor Akuntan Publik (KAP) di Jateng. Structural Equation Modeling (SEM) and Liniear Structural Relationship (LISREL) digunakan untuk menguji hipotesis. Hasil dari penelitian ini adalah locus of control berpengaruh secara bermakna pada kinerja auditor, turnover intention, sangat berpengaruh pada dysfunctional audit behavior. Sebaliknya, locus of control dan turnover intention  tidak berpengaruh pada dysfunctional audit behavior.  This research aims at finding out the influence of locus of control on the performance of auditor, the influence of locus of control and performance on turnover intenti...

Research paper thumbnail of Analisis Pengaruh Deteksi Dini Kecurangan Laporan Keuangan Dengan Gender sebagai Variabel Moderating

Jurnal Akuntansi Bisnis, 2021

This study examines the impact of audit quality, auditor experience, and professional skepticism ... more This study examines the impact of audit quality, auditor experience, and professional skepticism on early detection of financial statement with gender as the moderating variable. Using non-random sampling, as much as 55 respondents were collected from externl auditors in Semarang, Indonesia. The results indicate that audit quality has a significant positive effect on early detection of financial statements. Meanwhile, the auditor experiences and professional skepticism have no significant effect on early detection of financial statements. As for moderating variable, results show that gender does not moderate the effect of independent variables on early detection of financial statements. Based on the results found in this study, audit firms are suggested to be able to provide sufficient training and facilities for auditors in order to provide good audit quality, auditors are expected to carry out every audit process well so can produce good audit quality, and the future researches is...