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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia
Rispantyo - -
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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AKUNTANSI SUMBERDAYA MANUSIA: ANTARA HIDUP DAN MATI -, Rispantyo -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.9 KB)

Abstract

Abstract The practice accounting expands along with blooming economics. One of the existences of growth of practice accounting is human resource accounting. There are some logical reason able to be used as basis for apply the human resource accounting. The reason for example, that to form the resource human having membership coasted money big, individual value in organization, or as walking of era of information technology in this time, human resource become the its top attention. On the applying, human resource accounting experience of the resistance. The resistance especially it him because do not of is existence of agreement in measurement assess the human resource, what later will be mentioned in balance. Till now, this human resource accounting not yet been applied, so that its status we can say " between this and dead”. The writing life try to give the brain-storming for the can "to living of" human resource accounting, what is expected can improve the quality of financial statement in the case of economic decision making. Besides, do not theory development ought to "dead", but continued useful till and can answer the new question of arising out. Keywords: human resource accounting, financial statement
SCARCITY AKUNTAN PUBLIK ? -, Rispantyo -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.683 KB)

Abstract

AbstraCT Public accountant is an accountant who worked in Public Accounting Firm (KAP), either as owners or as employees, who provide services to the general public, especially in the field of audit of financial statements made by his client. In order to become a public accountant a person must meet several requirements that have been determined. The requirements are set out in PMK No. 17/2008. The Indonesian public accountant joined the Indonesian Institute of Certified Public Accountants (IAPI). In FMD 17/2008 explained that the Professional Association of Certified Public Accountants recognized government is IAPI. To date 887 members across Indonesia IAPI consisting of: an active Certified Public Accountants as much as 798 people, and an inactive Certified Public Accountants is 89 people. Certified members spread across 517 offices, including branch offices. When viewed by age, then the productive age less 40 years there are 62 people (77,7%), whereas at the age of 61 years and over are 39,6%. Based on these data, we should be concerned would happen scarcity of public accountants. Public accounting profession is the only profession people trust to examine the financial statements. Thus, the public accounting profession is actually a promising profession. But the facts show that the profession is increasingly rare in Indonesia.   Keywords: accountant profession, public accountant,
PENGARUH PEMANFAATAN WAKTU LUANG, INTENSITAS INTERAKSI GURU DAN KELUARGA TERHADAP PRESTASI BELAJAR SISWA -, Wahyono -; -, Rispantyo -
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 6, No 2 (2012): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This study aims to analyze the significance of the effect of the use of leisure time, the intensity of the interaction of the teacher, and the intensity of family interaction on student achievement at SMK Negeri 2 Surakarta. The research data were taken through a questionnaire as much as 258 students. Data analysis tool that is used by multiple linear regression analysis, t test, F test, and Adjusted R2. Based on t-test is known that there is a significant effect of the partial intensity of family interaction on learning achievement, and there is no significant effect between the use of leisure time and the intensity of the interaction of teachers on student achievement XI SMK Negeri 2 Surakarta. Based on the F test indicates that there is significant influence between variables simultaneous utilization of spare time, the intensity of the interaction of teachers and parents on student achievement XI SMK Negeri 2 Surakarta. Keywords: Use of Free Time, Interaction Intensity Teacher, Family, Learning Achievement.
INTERNAL LOCUS OF CONTROL SEBAGAI MODERASI PADA PENGARUH KOMPETENSI DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris pada Mahasiswa Program Studi Akuntansi di Fakultas Ekonomi Universitas Slamet Riyadi Surakarta) Harimurti, Fadjar -; -, Rispantyo -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.842 KB)

Abstract

ABSTRACT This study aimed to find empirical evidence the effect of lectures competence to level of understanding of accounting students, and to analyzing effect lectures competence to level of understanding of accounting students with internal locus of control as moderation variable. The population of this research is all accounting students at the college in UNISRI Surakarta, sample taken of students who pass take courses introduction of accounting, intermediate, and advanced financial accounting. In this research amount of sample are 58 student, sampling method using purposive. To test this hypothesis, researchers used regression analysis and absolute residual-test, while for data processing using SPSS Release 14. The results showed that lectures competence had significant effect on to level of understanding of accounting students, thus H1 is supported. Internal locus of control moderates the effect of lectures competence to level of understanding of accounting students, thus H2 is supported. Keywords: lectures competence, internal locus of control, level of understanding of accounting students.
AKUNTANSI SUMBERDAYA MANUSIA: ANTARA HIDUP DAN MATI Rispantyo - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.9 KB)

Abstract

Abstract The practice accounting expands along with blooming economics. One of the existences of growth of practice accounting is human resource accounting. There are some logical reason able to be used as basis for apply the human resource accounting. The reason for example, that to form the resource human having membership coasted money big, individual value in organization, or as walking of era of information technology in this time, human resource become the its top attention. On the applying, human resource accounting experience of the resistance. The resistance especially it him because do not of is existence of agreement in measurement assess the human resource, what later will be mentioned in balance. Till now, this human resource accounting not yet been applied, so that its status we can say " between this and dead”. The writing life try to give the brain-storming for the can "to living of" human resource accounting, what is expected can improve the quality of financial statement in the case of economic decision making. Besides, do not theory development ought to "dead", but continued useful till and can answer the new question of arising out. Keywords: human resource accounting, financial statement
SCARCITY AKUNTAN PUBLIK ? Rispantyo - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.683 KB)

Abstract

AbstraCT Public accountant is an accountant who worked in Public Accounting Firm (KAP), either as owners or as employees, who provide services to the general public, especially in the field of audit of financial statements made by his client. In order to become a public accountant a person must meet several requirements that have been determined. The requirements are set out in PMK No. 17/2008. The Indonesian public accountant joined the Indonesian Institute of Certified Public Accountants (IAPI). In FMD 17/2008 explained that the Professional Association of Certified Public Accountants recognized government is IAPI. To date 887 members across Indonesia IAPI consisting of: an active Certified Public Accountants as much as 798 people, and an inactive Certified Public Accountants is 89 people. Certified members spread across 517 offices, including branch offices. When viewed by age, then the productive age less 40 years there are 62 people (77,7%), whereas at the age of 61 years and over are 39,6%. Based on these data, we should be concerned would happen scarcity of public accountants. Public accounting profession is the only profession people trust to examine the financial statements. Thus, the public accounting profession is actually a promising profession. But the facts show that the profession is increasingly rare in Indonesia.   Keywords: accountant profession, public accountant,
INTERNAL LOCUS OF CONTROL SEBAGAI MODERASI PADA PENGARUH KOMPETENSI DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris pada Mahasiswa Program Studi Akuntansi di Fakultas Ekonomi Universitas Slamet Riyadi Surakarta) Fadjar - Harimurti; Rispantyo - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.842 KB)

Abstract

ABSTRACT This study aimed to find empirical evidence the effect of lectures competence to level of understanding of accounting students, and to analyzing effect lectures competence to level of understanding of accounting students with internal locus of control as moderation variable. The population of this research is all accounting students at the college in UNISRI Surakarta, sample taken of students who pass take courses introduction of accounting, intermediate, and advanced financial accounting. In this research amount of sample are 58 student, sampling method using purposive. To test this hypothesis, researchers used regression analysis and absolute residual-test, while for data processing using SPSS Release 14. The results showed that lectures competence had significant effect on to level of understanding of accounting students, thus H1 is supported. Internal locus of control moderates the effect of lectures competence to level of understanding of accounting students, thus H2 is supported. Keywords: lectures competence, internal locus of control, level of understanding of accounting students.
Co-Authors Fadjar - Harimurti Wahyono - -