Article Per Year (5 Year)
p-Index From 2020 - 2025
10.204
P-Index
This Author published in this journals
All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Adi Widya : Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN TAMBUSAI ASSET: Jurnal Manajemen dan Bisnis Journal of Digital Marketing and Halal Industry Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Revenue : Jurnal Ilmiah Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Manajemen dan Ekonomi Jurnal Nirta: Studi Inovasi Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen
Bambang Widarno
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 114 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 91 Documents
Search
Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

 1   2   3   4   5 
PENGARUH KUALITAS SISTEM INFORMASI, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN PERSEPSI MANFAAT TERHADAP KEPUASAN WAJIB PAJAK BADAN PENGGUNA E-FILING DI KPP PRATAMA SURAKARTA Apriliani, Chintya; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.976 KB)

Abstract

The imrpovement of taxation services can be seen with the development of modern tax administration and information technology in various aspects of activities. Changes that done bye the modernization of taxes to fulfill the aspirations of taxpayers by simplifying the procedures for reporting tax returns using the e-filing system. e-Filing is a tax reporting/ submission system with SPT electronically conducted through a real time online system. The purpose of this study is to analyze the effect of information system quality, perceived ease of use, and perceived benefits on satisfaction of taxpayers of e-Filing user corporate in the City of Surakarta. With sampling techniques using coenvenience sampling. Analysis techniques used are multiple linear regression, t test, f test, and R2. The results of this study indicate that the quality of the information system, perceived ease of use, and perceived benefits have a significant positive effect on satisfaction of taxpayer of e-filing users corporate in the City of Surakarta.
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN MODEL ALTMAN Z- SCORE (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Tahun 2014 – 2016) Defitria, Anla Dina; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.966 KB)

Abstract

The purpose of this study was to determine the effect of financial ratios on bankruptcy rates using the Altman z-score model. This research was conducted on real estate and property companies on the Indonesia Stock Exchange (IDX) in 2014 - 2016. The population consists of 31 companies and a sample of 31 real estate and property companies on the Indonesia Stock Exchange (IDX). The ratio used as an analysis tool is profitability ratio, liquidity, leverage, sales growth (sales growth). The analysis technique used is multiple linear regression analysis. Data was analyzed using SPSS version 21 software. The results showed that the variables of profitability, liquidity, leverage, and sales growth had a positive and significant effect on the level of bankruptcy.
ANALISIS PENGARUH EKONOMI MAKRO, STRUKTUR MODAL DAN KINERJA PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ-45 DI BEI PERIODE 2013 – 2017 Yuliana, Retno; Widarno, Bambang; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.545 KB)

Abstract

Stock prices fluctuate depending on the high demand on the stock market. Therefore, investors need to consider macroeconomic and microeconomic factors. This study aims to determine the effect of inflation, exchange rate of rupiah, interest rate, debt to equity ratio and return on assets toward the stock return either partially. The sample of this study was 34 LQ-45 companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 which were obtained by purposive sampling method. Data analysis technique used descriptive statistical analysis, classic assumption test and multiple linear regression analysis.The results of the study partially indicate that the inflation variable, interest rate and debt to equity ratio have a negative and non-significant influence toward the stock returns, while the variables exchange rate of rupiah and return on assets have a positive and significant influence toward the stock return.
ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET Ardiastuti, Yuana; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.466 KB)

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.
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH PEMERINTAH KOTA SURAKARTA TAHUN 2013 – 2017 Nusa Pradana, Kevin Firnandyas; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.938 KB)

Abstract

This study aims to determine the effect of PAD and DAU on regional spending and determine whether there is a flypaper effect on PAD and DAU. This research was conducted at the local government of Surakarta City. The type of data used is quantitative data. The data source used is secondary data. Data collection techniques in this study using documentation. Data analysis techniques using multiple linear analysis and flypaper effect test. The results of this study indicate partially the PAD significance value of 0.037 <0.05, the PAD has a significant effect on the regional expenditure allocation. The significance value of the DAU is 0.062 > 0.05, so the DAU has no significant effect on the allocation of regional expenditure. PAD and DAU simultaneously have a significant effect on regional expenditure allocations with a significance value of 0.006 <0.05. The PAD coefficient value is 1.032 and the DAU coefficient value is 0.887. There was no flypaper effect on the Surakarta city government finances in 2013 - 2017, because the PAD coefficient value was greater than the DAU coefficient value.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN KSPPS BMT AL FATAA KABUPATEN PEMALANG Nugroho, Urip; Widarno, Bambang; Kristanto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.51 KB)

Abstract

This study aims to study how accounting information systems and internal control systems on employee performance in KSPPS BMT Al Fataa Pemalang Regency. The population and sample in this study is the KSPPS BMT Al Fataa Pemalang Regency. The sampling technique is done by using the quota sampling technique. The number of samples that filled out this research questionnaire collected 30 people consisting of employees who work using accounting information systems and internal control systems namely, managers, secretaries, introductory, bookkeeping, financing, marketing and tellers. The results of this study indicate a positive accounting information system on employee performance. Internal support for employee performance.
PENERAPAN AKUNTANSI PADA DESA WISATA NGLINGGO KABUPATEN KULON PROGO Wulandari, Dwi; Widarno, Bambang; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.399 KB)

Abstract

The program for the development and utilization of resources and the potential of regional tourism are expected to contribute to economic development. In order for tourism development to run optimally, good fund management is needed by applying accounting that is in accordance with the standards, namely the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study aims to determine the application of accounting and help the preparation of financial statements in Nglinggo Tourism Village Kulon Progo Regency based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study uses qualitative research with a case study method. The data source used is secondary data. The data collection technique used is documentation and literature study. The data analysis technique uses descriptive analysis. The results of this study indicate that Nglinggo Tourism Village is a Tourism Village Management Agency engaged in services. Recording conducted by Nglinggo Tourism Village is manual and not computerized, which is used to determine the amount of profit and loss and the amount of salary costs and profit sharing costs so that it is still far from SAK ETAP. Based on this, the researchers sought to assist in the preparation of the financial report of Nglinggo Tourism Village in accordance with SAK ETAP, namely by preparing a system and accounting procedures based on the accounting cycle consisting of identifying stages, recording stages, classification stages, summarizing stages and reporting stages in the form of earnings reports loss and balance sheet. Based on the results of the financial statements that have been prepared, it shows that the income of Nglinggo Tourism Village is relatively large, where in 2017 the total income earned was Rp 281,819,000 with net income of Rp 65,608,792.
PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN Aprianto, Julang; Harimurti, Fajar; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.799 KB)

Abstract

The purpose of this study was to analyze the effect of e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a questionnaire. The data analysis technique used is multiple linear regression. The results showed that e-filling had a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta. e-billing hasda positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office. e-invoices have a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta.
PENGARUH SANKSI PAJAK, KUALITAS PELAYANAN, TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pedagang di Pusat Grosir Solo) Hasanah, Uswatun; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.866 KB)

Abstract

The purpose of this study is to analyze the effect of tax sanctions, service quality, and level of education. This study uses a survey method, the type of data used is qualitative data that will be supported with quantitative data, data sources used primary data and secondary data. The population in this study were 150 MSME taxpayers from 700 traders at the Solo Wholesale Center. The number of samples in the study was 50 respondents, with sampling using a Convenience Sampling (sample selected with consideration of convenience). Data collection methods used: questionnaires and interviews. Data analysis techniques used were validity test, reliability test, classic assumption test, and multiple linear regression analysis, t test, F test, and determination coefficient test by using SPSS version 21. The results of the study concluded that: 1). There is a significant influence between tax sanctions on SME taxpayer compliance with traders at the Solo Wholesale Center 2). There is a significant influence on the quality of service to the compliance of SME merchant tax wages in Solo Wholesale Center 3) There is an influence of education level on MSME taxpayer compliance at the Wholesale Center Solo.From the calculation results obtained the value of Adjusted R Square =0,395 = 39,5% so that it is known that the influence / contribution given by the independent variable is Tax Sanctions (X¬1), Service Quality (X2) and Education Level (X3) towards the dependent variable is the MSME Taxpayer Compliance (Y) on Traders at PGS of 39,5% while the rest (100% - 39,5%) = 60,5% is influenced by other factors outside the variables not examined.
PENGARUH KOMITMEN ORGANISASI, AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Organisasi Perangkat Daerah Kota Surakarta) Oktaviana, Adhelia Widyan; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.094 KB)

Abstract

This study was conducted to determine and examine the influence of organizational commitment, public accountability, budgetary participation and clarity of budget targets significantly to managerial performance. This study uses a survey method that was conducted at the Organisasi Perangkat Daerah Kota Surakarta. The data source is primary data. The technique of collecting data using a questionnaire. The sampling technique used purposive sampling method with the number of respondents in this study are 92 people. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the variable organizational commitment, public accountability and budgetary participation partially influence managerial performance, while the variable budget goal clarity partially has no effect on managerial performance. Simultaneously, variable organizational commitment, public accountability and budgetary participation as well as clarity of budget targets have an influence on managerial performance.
Co-Authors Adhelia Widyan Oktaviana Aguarelia, Lala Agus Setiyawan Aida Rahmawati Dwi Kencana Alvin, Sofiana Amanda Thea Hosana Anggita Fitriana, Ayu Nanda Riski Anla Dina Defitria Aprianto, Julang Apriliani, Chintya Aprilyani, Faradina Wahyu Ardiastuti, Yuana Arfiyanti, Nadia Fira Aris Eddy Sarwono Aris Eddy Sarwono Ayu Nanda Riski Anggita Fitriana Berliana, Farida Chintya Apriliani Defitria, Anla Dina Devina Kusuma Wardani Djoko Kristanto DJOKO KRISTIANTO Dwi Mita Sari Dwi Wulandari Dwi Wulandari Eka Putri, Aprilia Fadjar Harimurti Fadjar Harimurti Fajar Harimurti Febila Febriyani Firdaus, Rizqi Romadhani Ati Fredinan Yulianda Handoyo, Sigit Dwi Harimurti, Fajar Hesty Maharani Hosana, Amanda Thea Hudi Kurniawanto Hudi Kurniawanto Ine Noviana Putri Inneke Ryan Saputri Irawan, Rendy Isnanto, Yogi Julang Aprianto Julia Eka Prastianingsih Kevin Firnandyas Nusa Pradana Khotimah, Rina Khusnul Kirany, Dhea Satya Kristanto, Djoko Kusumaningrum, Ephy Kusumaningrum, Putri Dewi Lestari, Widi Nur Maharani, Hesty Melati Pesona Putri Muchamad Arifin Nadia Fira Arfiyanti Naufi Rosty Tsabita Nilasari, Tika Dayanti Novia Putri Pitaloka Nugroho, Urip Nur Anissa Nusa Pradana, Kevin Firnandyas Octalia Risha Susilawati Oktaviana, Adhelia Widyan Pitaloka, Tiara Diah Pramesti, Dyah Ayu Ratri Prastianingsih, Julia Eka Purwoko, Agus Putri Dewi Kusumaningrum Putri, Avitsah Mada Fasi Putri, Ine Noviana Putri, Melati Pesona Putri, Reyzika Rahma Ramadhanti, Indri Resti Dwi Samsiyah Retno Yuliana Rina Khusnul Khotimah Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rizqi Romadhani Ati Firdaus RR. Ella Evrita Hestiandari S.Pd. M Kes I Ketut Sudiana . Sakti, Wahyu Bima Samangun, Diana Rosana Samsiyah, Resti Dwi Saputri, Inneke Ryan Sari, Dwi Mita Sari, Widi Nurindah Sholehah, Nur Allimatus Sigit Dwi Handoyo Sofiana Alvin Sriyanto Sriyanto Suharno Suharno Sunarti Sunarti Sunarti Susilawati, Octalia Risha Thomas Aquinas Yanuardi Wicaksana Tiara Diah Pitaloka Tika Dayanti Nilasari Triutami, Yeni Urip Nugroho Uswatun Hasanah Utami, Alvitria Wardani, Devina Kusuma Wibowo, Widya Lutfi Widayanti Widayanti Widayanti Widayanti Widi Nur Lestari Widi Nurindah Sari Wulandari, Erida Sri Yogi Isnanto Yuana Ardiastuti Yuliana, Retno Yundari, Yundari Zulaikah, Apriyani