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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Adi Widya : Jurnal Pengabdian Masyarakat JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Akuntansi'45 Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Ekonomi dan Akuntansi Jurnal Nirta: Studi Inovasi Jurnal Publikasi Ekonomi dan Akuntansi
Fadjar Harimurti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BNI DAN BANK BRI PERIODE 2015 – 2017 Julia Eka Prastianingsih; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the soundness of Bank BNI and Bank BRI in 2015 - 2017. This research uses descriptive research with a quantitative approach, using the RGEC approach (Risk Profile, Good Corporate Governance, Earning, Capital). The results of the assessment through the NPL ratio at BRI Bank were superior with an average value of 5.28% and obtained the title of Healthy, and BNI Bank with an average value of 5.09% obtaining a predicate for Healthy. The results of the assessment through the BRI Bank LDR ratio were superior with an average value of 85.02% with the title of Healthy, and Bank BNI with an average value of 92.11% with the title of Fairly Healthy. The factor of GCG of BRI Bank is very good while BNI Bank has the title of Healthy. Fator Earnings are assessed through ROA and NIM ratios. The results of the assessment through the ROA ratio on Bank BRI obtained an average score of 3.64% and obtained the title of Very Healthy, and Bank BNI obtained an average value of 2.55% with the title Very Healthy. The NIM ratio at Bank BRI with an average value of 10.21% with the title of Very Healthy, and Bank BNI with an average value of 7.56% with the title Very Healthy. The CAR factor in Bank BRI with an average value of 21.88% with the title Very Healthy, at BNI Bank with an average value of 19.46% with the title Very Healthy.
PENGARUH PERENCANAAN PAJAK, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN Annisa Nurul ’Aini; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the effect of tax planning, return on assets and debt to equity ratio to the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. This type of research is an empirical study of companies incorporated in LQ 45 shares listed on the Indonesia Stock Exchange in 2014 - 2017. Samples of 35 companies used purposive sampling technique. The data collection method used documentation. Data analysis techniques used multiple linear regression. The results showed that tax planning had a positive and significant effect on the company value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. Return on assets has a positive and significant effect on the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. Debt to equity ratio has a positive and significant effect on the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017.
PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM UNIVERSITAS SLAMET RIYADI SURAKARTA MENGENAI ETIKA TAX EVASION Melati Pesona Putri; Fadjar Harimurti; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the perceptions of Accounting students and Law students on the ethics of tax evasion, as well as analyzing the differences in the perception of tax evasion ethics between Accounting students and Law School students Slamet Riyadi Surakarta. Data collection techniques using a questionnaire. The instrument testing uses validity and reliability tests. The data analysis technique used is the F test and the t test of two independent samples (Independent t-Test). The calculation results show that accounting students' perceptions of majority tax evasion are "sometimes ethical". The perception of tax evasion ethics by Law students mostly states it is always ethical. There is a difference in perception between Accounting students and Law students towards tax evasion.
ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017 Wahyu Candra Susilowati; Djoko Kristianto; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis techniques in this study are the Altman Z-score method using 5 ratios, namely working capital to total asset ratio (X1), retained earnings to total asset ratio (X2), earnings before interest and taxes to total asset ratio (X3) , Book Value of Equity to Book Value of Liabilities (X4). The results showed that the financial condition of Islamic banks is in a healthy condition. This can be seen from the average value of Zscore Islamic banks in 2013 to 2017 the average value of zscore is above 2,60.
ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET Yuana Ardiastuti; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the effect of firm size, profitability, liquidity, and new shares offering to internet financial reporting. The samples used in the study were 114 manufacture companies listed on the Indonesia Stock Exchange in 2018 with proportional stratified sampling method. The analytical method used is logistic regression. The result of this study indicate that the variable new shares offering significant and positive impact to internet financial reporting, while other variables firm size, profitability, and liquidity are not significant impact to internet financial reporting.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PERUMDA PERGUDANGAN DAN ANEKA USAHA PEDARINGAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2014 – 2018 Stela Maris Febriana Gea; Suharno Suharno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The government has a responsibility in digging every potential of the area in order to contribute to the acceptance of the local revenue independently. Local revenue can be said to be an influential source of acceptance in an area. If an area can properly compile the local revenue, financial availability to improve, develop, and organize regional autonomy will also be better too. This type of research is a descriptive analysis, with quantitative data types in the form of financial statements obtained from Perumda PAU Pedaringan and office of BPPKAD Surakarta. Data collection techniques using documentation, interviews, and library studies. This research analysis technique uses effectiveness analysis, contribution analysis, and calculation of ROA and ROE. The result of the effectiveness analysis in this study is the level of profit effectiveness Perumda PAU Pedaringan experienced a cycle of fluctuations from 2014 - 2018. The rate of profit contribution Perumda PAU Pedaringan was judges very less since 2014 - 2018. The level of health based on the calculation of ROA and ROE was reduced from 2014 - 2018.
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017) Maharani Putri Pratiwi; Rispantyo Rispantyo; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at a significance level of 5 percent. The results of the study identified that financial distress did not have a significant negative effect on auditor switching, while audit delay had a significant positive effect on auditor switching in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2013 - 2017.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Badan Keuangan Daerah Kabupaten Sukoharjo) Ayu Nanda Riski Anggita Fitriana; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to know the influence of the capacity of human resource, utilization on onformation tecnology and accounting internal control to quality of local gonverment financial reprter. The object to this reseach in the service revenue financial mangemen sukoharjo local goncerment. This type of research is a survey of regional financial a agency sukoharjo local gonverment. The number of respondents who participated in this research is 84 employes. The date analysis techique used ins mutiple linear regression, t test, F test, and R2. Analysis with the help of SPSS 21 program. The result of the reserach are the capacity of human resource, utilization on onformation tecnology influences significantly positive to quality of local gonverment financial reporter, homever accounting internal controlis not influences significantly to quality of lokal gonvermen financial reporter.
PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Erika Muliasari; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6218

Abstract

This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax administration system and therisk of tax sanctions have a significant effect on the compliance of individualtaxpayers who do free work.
PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS) Achmad Wisnu Abdulloh Suratno; Dewi Saptantinah Puji Astuti; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6224

Abstract

This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO application based onSAK EMKM can be applied correctly to Gilapolos' business, (2) describes thesteps in operating the LAMIKRO application, from creating a LAMIKRO accountto getting results in the form of an income statement and a statement of financialposition.
Co-Authors Abda Abda Achmad Wisnu Abdulloh Suratno Amalina Fatika Putri Anita Yohana Anla Dina Defitria Annisa Nurul ’Aini Aprilia Wahyu Damayanti Ari Eddy Sarwono Aris Eddy Sarwono Ayu Intan Febriana Ayu Nanda Riski Anggita Fitriana Bambang Widarno Bintang Fadillah Dewi Saptantinah P Dewi Saptantinah Puji Astuti DJOKO KRISTIANTO Dyah Ayu Nugraheni Edi Aris Sarwono Erika Muliasari Fitri Ariastuti Fredinan Yulianda Hesty Retno Hapsari Inneke Ryan Saputri Julia Eka Prastianingsih Kasidin Kasidin Maharani Putri Pratiwi Melati Pesona Putri Muji Handayani Muthia Tasya Amalia Nadila Meilia Nurrohmah Natalia Kristiwi Windyasari Novi Tri Mulyani OktaAzrul Ananda Purwoko, Agus Rina Khusnul Khotimah Rispantyo Rispantyo Rizqi Romadhani Ati Firdaus Siti Khumairoh Stela Maris Febriana Gea Sutianingsih Sutianingsih Wahyu Candra Susilowati Widi Nurindah Sari Wulandari Wulandari Yessica Triwana Putri Yuana Ardiastuti Zeny Jayanti