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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
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

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ANALISIS PENGARUH JUMLAH KUNJUNGAN WISATAWAN, JUMLAH OBJEK WISATA DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pemerintah Kabupaten Karanganyar) Maharani, Hesty; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Regional original income is revenue sourced from the region. Thepurpose of this study was to determine (1) The effect of the number of touristvisits on local revenue (2) The effect of the number of tourist objects on localrevenue (3) The effect of hotel occupancy rates on local revenue. This study usessecondary data in the form of local revenue data, the number of tourist visits, thenumber of attractions, and hotel occupancy rates. The population in this study isKaranganyar district during the period 1998-2018. The sampling technique inthis study uses the saturated sample method. This study uses multiple linearregression analysis techniques with the results of the study showing that thenumber of tourist visits has no effect on local revenue, the number of attractionshas an effect on regional income, and hotel occupancy rates have no effect onregional income.
PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGANKDENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI PEMODERASI (Studi Kasus Pada Aparatur Organisasi Perangkat Daerah Kab. Karanganyar) Hosana, Amanda Thea; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study was conducted to determine the effect of good governance onthe quality of local government financial reports, the effect of internal controlsystems on>the quality of local government financial reports, the internalcontrol system moderates the effect of good governance on the quality of localgovernment financial reports. This study uses primary data from the answersto the questionnaires distributed to officials of the Karanganyar RegencyRegional Government Organization. The sampling technique was taken usingpurposive sampling method, amounting to 72 respondents. The data analysistechnique used in this research is descriptive statistical test, validity test,reliability test, classical assumption test, multiple linear regression analysistest, t test, F test, determination test (R2) and MRA absolute difference test.The result of the research states that good governance and internal controlsystems have a significant positive effect. The result of moderation regressionanalysis with absolute difference value test shows that the internal controlsystem isn’t able to negatively moderate the relationship of good governance tothe quality of local government financial reports.
KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ANTARA PERUSAHAAN BUMN DAN PERUSAHAAN NON BUMN DI INDONESIA Berliana, Farida; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine differences in financial performance andCSR disclosure between BUMN and Non BUMN companies, also to determine therelationship of financial performance with CSR disclosure. The types of data usedin this study are qualitative and quantitative data. The data source used issecondary data. The population in this study are all BUMN and non BUMNcompanies in Indonesia. The sample used in this study were 20 BUMN companiesand 20 non-BUMN companies. The sampling technique uses purposive samplingwith certain criteria and several considerations. Data analysis techniques used inthis study are descriptive analysis, independent sample t-test, and correlationanalysis. The results of data analysis show that there are no differences infinancial performance between BUMN and Non BUMN companies, there aredifferences in CSR disclosure between BUMN and Non BUMN companies, andhave a very weak positive relationship between financial performance and CSRdisclosure of BUMN and Non BUMN companies.
PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta) Putri, Ine Noviana; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This isresearch was conducted toodetermine theeeffect off professionalism,role ambiguity, organizational commitment on the auditor performance. Thisstudy uses primary data from the answers to questionnaires distributed toauditors at KAP in Surakartas and Yogyakarta. The sampling technique was takenusing purposivensampling method, amounting too32 respondent. Data analysistechniques used in this study were descriptive statistical tests, validity tests,reliability tests, classic assumption tests, multiple linear regression analysis tests,t tests, F tests, and determination tests (R2). Based on the results of data analysisthe effect of professionalism on the auditor performance obtained a positivecoefficient and significant effect. Thee effect off role ambiguity onn the tendencyauditor performancee obtained negative coefficient and significant effect. Theeffectnofforganizationaliscommitmentoon the auditorsperformance is obtainedpositive coefficient and significant effect. The suggestion in this research is toincrease the research object, namely not only KAP in Surakarta and YogyakartaCity and to add moderating or intervening variables.
PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH TAHUN 2016-2019 Sakti, Wahyu Bima; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Capital expenditures are budget expenditures for the acquisition of fixedassets and other assets that provide benefits for more than one accounting period.This study aims to analyze whether Economic Growth (PE), General AllocationFunds (DAU), and Special Allocation Funds (DAK) have a positive effect oncapital expenditure in districts / cities in Central Java. This study uses secondarydata in the form of PE data, DAK, DAU data from the Central Java ProvinceCentral Bureau of Statistics, and data from the ministry of finance. The sampleused in this study were 35 districts and cities in Central Java, sourced from theRegional Budget Realization Report (APBD) from 2016-2019. The data collectionmethod used in this research is purposive sampling method. The analytical toolused is multiple linear regression with t test, f test, and coefficient ofdetermination test.The results of this study indicate that economic growth (PE) has a positiveand insignificant effect on capital expenditure, while the General Allocation Fund(DAU) has a significant effect on capital expenditure and the Special AllocationFund (DAK) has a significant negative effect on capital expenditure.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA DINAS KEUANGAN SEEKS KARESIDENAN SURAKARTA) Arfiyanti, Nadia Fira; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to examine the effect of local revenue(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capitalexpenditures in local governments. This study uses a sample of non-probabilitysampling with saturated sampling technique so that it gets a sample at theDepartment of Finance of the entire Surakarta Residency. The samples in thisstudy were 7 regions covering 1 Praja City (Surakarta) and 6 districts(Karanganyar, Sragen, Wonogiri, Sukoharjo, Klaten and Boyilali) using agencytheory. The type of data used is secondary data. The results of this study indicatethe significance value of Regional Original Income (PAD) of 0.001 <0.05, it canbe explained that PAD has a significant effect on capital expenditure. Thesignificance value of the General Allocation Fund (DAU) of 0.006 <0.05, it isexplained that the DAU has a significant effect on capital expenditure. Thesignificance value of Revenue Sharing (DBH) is 0.429> 0.05, it can be explainedthat DBH has no effect on capital expenditure. The coefficient of determinationshows an Adjusted R Square of 0.332, the effect of the independent variables,namely Regional Original Income (PAD), General Allocation Fund (DAU), andProfit Sharing Fund (DBH) on Capital Expenditure by 33.2% while the rest(100%) -33.2%) = 66.8% influenced by other variables not studied.
PENGARUH FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019 Samangun, Diana Rosana; Widarno, Bambang; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Thetdevelopment off an increasingly modern era especially in economicfield which more advance stock become popular product invest and where toinvest this stock one of themin capital market. Capital market is a place or a toolwhere the securities tranding of company happen wash a stock. The stock is aproff of ownership or company assets who published the stock. Thissresearchiistoanalyse theyeffectoof technicaldand fundamental factor toward price stock in aBanking Company which Registered at Stock Exchange Indonesia. The method ofsampling used purposived sampling method. The number of sampel 12 companythe method of analysing data used analysis of multiple linier regression. Theresult of research Earning per Share effected the positive significant toward pricestock. Price Earning Share effected the positive significant toward price stock.Retur Of Asset effected significant toward price stock. The previous price stockeffected the positive significant toward price stock. The volume of tranding wasnot positive effected toward price stock. Trend price stock effected the positivesignificant toward price stock.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI KASUS DI UNISRI, UNSA, UNIBA, USB DAN UTP) Putri, Avitsah Mada Fasi; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to examine the Effects of EmotionalIntelligence, Spirituall.Intelligence and Locus of Control on Ethical Behavior ofAccountinggStudents. This study uses a survey method with population samplingusing perposive sampling so as to get a sample of students of the Faculty ofEconomics, University of Slamet Riyadi Surakarta (UNISRI), SurakartaUniversity (UNSA), Surakarta Batik Islamic University (UNIBA), Setia BudiUniversity (USB), and Tunas University Development (UTP). The criteria for thissample are students who have taken auditing and business ethics courses, namelythe class of 2017. Students in this study were 80 students from 318 students usingArikunto theory. The type of data used is primary data. The results of this studysimultaneously Emotional Intelligence variables significantly positive effect onEthical Behavior of. Accounting Students. Spiritual Intelligence has a significantpositive effect on the Ethical Behavior of Accounting Students. Locus of Controlhas a significant positive effect on the Ethical Behavior of Accounting Students.
ANALISIS PENGARUH PERSPEKTIF FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan BUMN yang Terdaftar di BEI Periode 2014- 2018) Alvin, Sofiana; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The theme of this research is frauduluent financial reporting. The purposeof this study is to identify indication fraudulent financial reporting using thePentagon fraud theory. Pentagon fraud theory has five elements of fraud riskthese are pressure, opportunity, rationalization, competence, and arrogance.Testing of the pentagon fraud risk elements uses proxy variables, namely financialstability, external pressure, ineffective monitoring, nature of industry, change inauditor, change in director, and Number of CEO’s Pictures. Meanwhile, for thefraudulent financial reporting variable using proxy F-Score. The sample used was16 state-owned companies listed on the Indonesia Stock Exchange in the period2014-2018 with by means of a method of sampling the sampling method ofpurposif. An instrument of analysis that was used in this research was multiplelinier regression analysis. The results of the study obtained the conclusion thatthere are two variables which were significant negative in influencing thefinancial statement fraud, these are external pressure and nature of industry.Meanwhile financial stability, ineffective monitoring, change in auditors, changein directors and number of ceo’s picture has not been affecting in fraudulentfinancial reporting.
PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta) Aprilyani, Faradina Wahyu; Harimurti, Fadjar; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of tax socialization, the behavior oftax officials, modern tax administration systems, and tax sanctions on SMEtaxpayer compliance. The type of data used is quantitative data. The data sourceused is primary data. The technique of collecting data is by distributingquestionnaires in the Gilingan Furniture Market in Surakarta. The population ofthis research is 74 UMKM. The sample taken in this study were 61 respondents.The sampling technique was purposive sampling. This study shows the results thatthe socialization of taxation has a significant negative effect on UMKM taxpayercompliance, the behavior of tax officials has a significant negative effect onUMKM taxpayer compliance, modern tax administration systems have asignificant negative effect on UMKM taxpayer compliance and tax sanctions havea significant positive effect on UMKM taxpayer compliance.
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