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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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PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), INVESTASI SWASTA, DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BOYOLALI (Tahun 2002 – 2019) Saputra, Andri; Suharno, Suharno; 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

Regional Original Income (ROI) is all regional income derived from theoriginal region's economy. The purpose of this study was to determine the effect ofGross Regional Domestic Product (GRDP), private investment and local taxes onROI. The population in this study is ROI Boyolali Regency, GRDP, privateinvestment and local taxes with annual data for the period 2002–2019. Samplingusing the Nonprobability Sampling method. The data analysis technique used isdescriptive analysis, classical assumption test and hypothesis testing. Theconclusion of the results of this study is that GDP and private investment have nosignificant effect on ROI, while local taxes have a significant effect on ROI.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen) Samsiyah, Resti Dwi; 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

This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The source of the data used were primary data. The technique ofdata sampling were purposive sampling. Samples were used as much 81respondents to the head of agency and the financial section. How to collect databy deploying questionnaires to the organization of the regional devices district ofSragen. Based on the test result from the research obtained in conclusion that,goal budget clarity influence has significant positive effect to performanceaccountability of government instituation, accounting control has a significantpositive effect to performance accountability of government institution,competence has a significant positive effect to performance accountability ofgovernment institution Sragen agency
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI) Zulaikah, Apriyani; 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

This research was conducted on village officials in Sine District, NgawiRegency. The population in this study were all parties involved in the preparationof the APBDes in Sine District, Ngawi Regency, totaling 150 people. Thesampling technique in this study used a non-probability with a purposivesampling method. The data collection technique is done by using a questionnairemethod. The results of this study indicate that the internal control system, the useof information technology and the competence of the apparatus have a significantpositive effect on the accountability of village fund management in Sine District,Ngawi Regency.
PENGARUH SIMPANAN ANGGOTA, PINJAMAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA Lestari, Widi Nur; Widarno, Bambang; Sunarti, Sunarti
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 aims to determine the effect of member savings, member loansand number of members on the remaining results of operations. The types of dataused in this study are qualitative and quantitative. The data source used issecondary data. The population in this study are all financial statements inSurakarta Civil Servants cooperatives. The sample used in this study is thenumber of member deposits, member loans and the number of members during the2009-2018 period. The sampling technique uses purposive sampling with certaincriteria. The data analysis technique used in this study is multiple linearregression. The results of member savings, member loans and total membershiphave a significant positive effect
PENGARUH LIKUIDITAS, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM (STUDI PADAiPERUSAHAAN MANUFAKTURiSUBiSEKTORsANEKApINDUSTRI1YANG TERDAFTAR$DI BEI!PERIODE 2015-2018) Arifin, Muchamad; 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

The stock price has become an important thing in the economy especiallyin the capital market. This study was conducted to test whether liquidity, return onequity and earnings per share significantly affect the stock price in themanufacturing industry of various industry sub-sectors. Thisistudy uses secondarydata in the form of audited financial statements originating from the IndonesiaStock Exchange (IDX). The population in this study is the manufacturingcompanies of various industrial subsectors during the 2015-2018 observationperiod. The sampling technique in this study used a purposive sampling method.Data analysis techniques used in this study were descriptive analysis, classicassumption test, linear regression analysis test, hypothesis testing (F test and Ttest) and coefficient of determination. Based on the results of data analysis theeffect of Liquidity does not have a significant effect on stock prices, Return onequity does not have a significant effect on stock prices and Earning per share hasa significant effect on stock prices.
PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta) Susilawati, Octalia Risha; 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 research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this research was the staff accounting of the OPD in Surakarta City. Type ofdata uses in this research is primary data and the population was 33 OPDD inSurakarta City. The data obtained by quetionnaires. The data were analyzed byusing multiple linear regression analysis. Technique of data analysis use a classicassumptionatest, multiplealinear regression analysis, t-test, F-test and coefficientof determination(R2). Results of this research indicate that accounting internalcontrol, the use of information technology and human resources capacityoversight a positive significant influence on the reliability and timeliness offinancial reporting in thealocal governments in the Surakarta City.
ANALISIS PREDIKSI KEBANGKRUTAN MODEL ZMIJEWSKI DAN MODEL OHLSON PADA BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014 – 2018 Saputri, Inneke Ryan; Widarno, Bambang; Harimurti, Fadjar
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 research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive sampling method. The data analysismethod uses the Zmjewski model and the Ohlson model with the help of MicrosoftExcel 2010. The results of this study are the Zmijewskizmodel is the most accuratemodelzin predicting bankruptcyzof BUMN companies listedzon thezIDX for the2014-2018 periodzwith an accuracy rate of 60% and type error. 40% while theOhlson model has an accuracy rate of 16.25% and a type error of 83.75%.
PENGARUH KOMPOSISI PEMEGANG SAHAM DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016) Rina Khusnul Khotimah; Bambang Widarno; Fadjar Harimurti
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

purpose ofthis research is to determine the effect of shareholder composition and capital strucutre on dividend policy.This research was conducted on manufacturing companies in the Indonesian Stock Exchange in 2014 – 2016. The population consisted of 145 companies and a sampel of 14 manufcturing campanies in the Indonesian Stock Exchange with purposive sampling technique. The independent variable in this research is dividend policy. Analysis technique using SPSS 21software. The results show that institusional share ownership variables, managerial ownershipand capital structure have a significant effect on dividend policy. Thevariables of public ownership have no significant eect on dividend policy.
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) Anla Dina Defitria; Bambang Widarno; Fadjar Harimurti
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 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.
PENGARUH SANKSI PAJAK, KUALITAS PELAYANAN, TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pedagang di Pusat Grosir Solo) Uswatun Hasanah; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (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 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.
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