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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017 Marettha, Anggun; Puji Astuti, Dewi Saptantinah; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from the Financial Statements of conventional banking and Islamic banking publications listed on the Stock Exchange from 2013 - 2017. After passing through the purposive sampling stage, the samples used were 8 conventional banks and 5 Islamic banks.The data analysis technique used to see the comparison of the financial performance of conventional banking and Islamic banking in 2013 - 2017 is to use financial ratio analysis and test the independent sample t-test. The analysis conducted shows that there are significant differences between conventional banking and Islamic banking in 2013 - 2017. Conventional banking financial performance is better than Islamic banking in terms of LDR / FDR, NIM / NOM, ROA, NPL / NPF and BOPO ratios, while Islamic banking financial performance is better than conventional banking in terms of CAR ratio.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta) Setya Aji, Musliamawan; Rispantyo, Rispantyo; Kristianto, Djoko
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

Professional accounting education is supplementary education in tertiary education after a bachelor of economics program in an accounting study program. The aim of this research is to analyze the significance of the influence of quality, career and economic motivation on the interest of accounting students to attend accounting education. This research was conducted at the University of Slamet Riyadi Surakarta. The type of data used is qualitative data and quantitative data. Source of data comes from primary data and secondary data. Data analysis techniques used multiple linear regression analysis. The results of this study indicate the influence of quality motivation (X1) on the interest of accounting students to follow the accounting profession education. The influence of career motivation (X2) on the interest of accounting students to attend accounting professional education. The influence of economic motivation (X3) on the interest of accounting students to attend accounting professional education.
ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN WONOGIRI TAHUN 2013 – 2017 (Studi Kasus pada Objek Wisata Waduk Gajah Mungkur Wonogiri) Ari Wibowo, Handika Rizka; Suharno, Suharno; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the effectiveness, efficiency and contribution of tourism retribution as a source of revenue for Wonogiri District's original revenue in 2013 - 2017 case studies on Gajah Mungkur Reservoir Wonogiri tourism object. This research is a case study conducted in Wonogiri Regency in 2013 - 2017. Secondary data used in this study came from the Dispora of Wonogiri Regency, with research objects on the Gajah Mungkur Wonogiri Reservoir. The analysis technique used is the analysis of effectiveness, efficiency and contribution. The results of the effectiveness analysis show that the receipt of tourism retribution in the Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be very effective because the percentage of effectiveness is 102,77% so it is more than 100%. These results indicate the realization of tourism retribution receipts in the Gajah Mungkur Wonogiri Reservoir can meet the targets set by the Wonogiri District Government. Efficiency analysis shows that the receipt of tourism levies in Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be efficient because the percentage is 19,25% which is located between 10% - 20%. This result shows that the average realization of tourism retribution in the Gajah Mungkur Reservoir can be used to cover the costs incurred for operational retribution by the UPTD Gajah Mungkur Wonogiri reservoir. While the contribution analysis shows the contribution of tourism retribution in the Gajah Mungkur Wonogiri reservoir in 2013 - 2017 is said to be very lacking because the percentage is 1,51% which is located between under 10%. The contribution of retribution from the tourism sector of the attraction of Gajah Mungkur Wonogiri Reservoir as a source of revenue for PAD is still small.
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2014 – 2017) Mulyani, Novi Tri; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax avoidance is a tax avoidance activity carried out in a legal manner that does not violate applicable laws. This study aims to determine the effect of accounting conservatism, capital intensity, and firm size on tax avoidance. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sample selection technique uses purposive sampling, in order to obtain 11 samples of companies that meet the criteria. Data used in the form of secondary data originating from the company's financial statements, while the data analysis technique uses multiple linear regression analysis using SPSS 2.1. The results showed that accounting conservatism, capital intensity did not significantly influence tax avoidance, while the size of the company had a significant positive effect on tax avoidance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017) Sari, Dwi Mita; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013 - 2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collection data uses purposive sampling. Technique of analysis data uses multiple regression, by carrying out the previous testing with descriptive tests and clasic assumption tests. The partially HCE, SCE and CEE have a positive effect and significant on ROA. Whereas HCE has a negative effect and not significant on MB, SCE has a positive effect and not significant on MB and CEE has a negative effect and significant on MB.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wardani, Devina Kusuma; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the influence of intellectual capital on profitability, productivity and firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange at the 2014-2017 period totaling 18 companies, the number of samples used in the study was 11 companies with the sampling technique using purposive sampling. The data analysis technique used is the classical assumption test, and simple linear regression analysis, t test, F test, and test coefficient of determination. The results of the study concluded that intellectual capital has a significant positive effect on profitability, intellectual capital has a significant positive effect on productivity, intellectual capital has a significant positive effect on firm value.
ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017 Susilowati, Wahyu Candra; Kristianto, Djoko; Harimurti, Fadjar
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.
PENGARUH BIAYA PENDIDIKAN, PERSEPSI MAHASISWA, DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Mahasiswa UNISRI, USB, UNSA, dan UTP) Manek, Maria Venty; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

TheepurposeeoffthisfstudyAwasAtoSdetermineEtheEeffectRofDtheDcost ofD education onNtheEdecision of studentsSto choose an accounting study program, the effect of students 'perceptions on students' decision to choose an accounting study program and the effect of promotion on the decision of students choosing an accounting study program.This study uses primary data from answers to questionnaires distributed to all 2019 accounting study program students at SlametRiyadi University in Surakarta, Setia Budi University, Surakarta University, and Tunas Pembangunan University. The sampling technique uses purposive sampling method. The result of T count 2,470 with p-value 0,016 < 0.05 means that there is a positive and significant influence on the cost of education (X1) on the decision of students to choose an accounting study program (Y). H acyl t-,699 with a p-value of 0,487 > 0.05 means that any negative effects and no significant student perceptions (X2) the decision of the students choose courses accounting (Y). H acyl t count 0,314 with a p-value of 0,008 < 0,05 means there is a positive and significant effect of the promotion (X3 ) against the decision of the students choose courses accounting (Y). F test results of 5,071 with a p-value of 0.003 < 0.05, which means that simultaneously variable education costs (X1), student perceptions (X2), and promotions (X3) have a significant effect on students' decision to choose an accounting study program (Y) . The determination test shows the value of Adjusted R Square 0,156 concluded that the student decision variable can be explained by the three independent variables namely education costs, student perceptions, and promotions because the remaining Adjusted R Square 15 (100%-15% = 85%) isSexplainedDbyD the causes -Dother causes Soutside theEVmodel.
PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Ratsianingrum, Endah; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of literature. The classical assumption test results indicate that all variables have escaped multicollinearity, heteroscedasticity, autocorrelation and normal distribution disorders. Regression analysis of the effects of taxation obtained, and the bonus mechanism have a positive effect, while firmnsize has a negative effect on transfer pricing. T test results, tax (X1), bonus mechanism (X2), and company.size (X3) partiallynhave a significantneffect on transfer pricing (Y). The resultnof F testnshows that the modelnused isncorrect. The coefficient of determination shows the tax variables, bonus mechanism, and company size contribute to the influence of transfer pricing 99,9% and thenremaining 0,1% is influencednby othernvariables notnexamined.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL MENENGAH (UMKM) (Studi Kasus pada CV. 7SEVEN di Pulodarat Pecangaan Jepara) Dwi Maulida, Lelly Faricha; Saptantinah, Dewi; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The perpetrators of SMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. This study aims to implement SAK EMKM in the preparation of financial statements of SMEs CV. 7SEVEN Jepara. This research uses qualitative and quantitative approach with case study method. The data used are secondary data sourced from direct observation, and documentation of transaction evidence. The results of the research are the financial statements of CV. 7SEVEN in the form of the statements of financial position, income statement.
Co-Authors Ade Irma, Fitria Aini, Ima Nur Alvin, Sofiana Ana, Liya Wahyu Anggun Marettha Anita Wijayanti Annisa Nurul ’Aini Aprilia, Shelly Ari Wibowo, Handika Rizka Aris Eddy Sarwono Avianty, Hani Dyah Avriyanti, Ria Ayu Febriana AYU WULANSARI AYU WULANSARI, AYU Azizah, Laila Nur Bambang Widarno Berliana, Farida Catur Oktaviani Clara Alvinasari Agestha de Jesus Ximenes, Maria Angelina Antonio Modesta Devina Kusuma Wardani Dewi Saptantinah DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti Dewi SPA Dwi Maulida, Lelly Faricha Dwi Mita Sari Eva Hidayati Safitri Fachturozi, Ichvan Fadhilah, Kholbi Linta Fadjar Harimurti Fadjar Harimurti Fitri, Sari Elisa Fitria Ade Irma Fredinan Yulianda Handayani, Muji Handika Rizka Ari Wibowo Hesti Setyoningsih Hidayah, Liina Hasna Hidayati, Kanitha Ilham Alfa Fauzan Isdihar, Niluh Jayanti, Zeny Khasanah, Winda Nur Kinanti Septina dewi Kuryana, Aviani Lestariningrum, Nisa Liina Hasna Hidayah Manek, Maria Venty Maretta, Anis Lila Marettha, Anggun Marlina, Iin Muji Handayani Mulyani, Novi Tri Musliamawan Setya Aji Ningsih, Hayu Wulan Novi Tri Mulyani Novita Sari Novita Sari Nur Anissa Nurul ’Aini, Annisa Oktaviani, Catur Patunas, Fransiska Bunga Divka Pitaloka, Tiara Diah Pratama, Khofifah Indar Priya Oktavianti Riana Puji Astutie, Dewi Saptantinah PUJIANTO, GLADYS Pujiastuti, Hartini Ramadan, Taufik Ratna Damayanti Ratsianingrum, Endah Revitasari, Desya Noveria Ria Avriyanti Rindi Novitasari Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rolan Mart Sasongko Rolan Mart Sasongko Rosa, Cindy Alfira S.Pd. M Kes I Ketut Sudiana . Safinka, Keysa Auliana Santoso, Heru Mulyadi Saptantinah, Dewi Sari, Dwi Mita Septia Anggraini Setya Aji, Musliamawan Setyaningsih Sri Utami Setyaningsih Sri Utami Silviana Nugraini Kusuma Sofiana Alvin Suharno Suharno Sukmaningrum, Detra Alivia Sulistia Ningsih, Sulistia Sunarti Susilowati, Wahyu Candra Tiara Diah Pitaloka Triasanti, Anindita Ummah, Fitri Khoiru Utami, Elfrida Anggun Kurnia Wahyu Candra Susilowati Wardani, Devina Kusuma Widayanti Widayanti Widayanti Widayanti Wulandari Wulandari Wulandari Wulandari Zeny Jayanti