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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Adi Widya : Jurnal Pengabdian Masyarakat 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 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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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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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.
PENGARUH TEKNOLOGI INFORMASI DAN SISTEM INFORMASI TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN BOYOLALI Tika Dayanti Nilasari; 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 research was to analyze the influence of information technology and information systems as well as analyze the dominant influence between information technology and information systems on performance of service public Service Employees on the population and Notes Civil Boyolali Regency.This type of research survey, with data-collecting interviews, questionnaires, and study of the literature.Test instrument validity and reliability. Data analysis techniques using multiple linear regression, t-test, F-test and test the coefficient of determination.The results showed there are significant effects of information technology on performance of public service in the Department of population and civil registration Boyolali Regency.There are significant effects of information systems on performance of public service Employees in the Department of population and civil registration Boyolali Regency.
ANALISIS PENERAPAN KEWAJIBAN PERPAJAKAN PERUSAHAAN JASA KONSTRUKSI PADA PT. SARANA BANGUN PERKASA SURAKARTA Widi Nurindah Sari; Fadjar Harimurti; 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 Indonesian government is currently seeking equitable development, One of the government's efforts to obtain funds was obtained from tax collection. Construction Services is one of the activities in the economic, social, and cultural fields which have an important role in achieving various objectives to support the realization of national development. Data obtained from field observations, interviews, and questionnaires to measure the level of understanding of tax obligations. Data were analyzed using qualitative descriptive analysis. The results of the study indicate that the Tax Liability of PT. Sarana Bangun Perkasa Surakarta is Article 21 Income Tax , Article 23 Income Tax, Article 4 Income Tax Article 2, Value Added Tax (VAT) and Annual Tax Return. Calculation of tax liability rates is assessed based on the tax object in the Legislation. How to Deposit and Report Tax Obligations at PT. Sarana Bangun Perkasa Surakarta in 2017 is in accordance with the applicable law. while the time of depositing and reporting is not in accordance with the applicable law because during 2017 many are found not to be determined on time or late.
ANALISIS PERBEDAAN PROFITABILITAS, TOTAL ASSET TURN OVER, KEBIJAKAN UTANG DAN KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN ROKOK, PERUSAHAAN KONTRUKSI DAN BANGUNAN SERTA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizqi Romadhani Ati Firdaus; Bambang Widarno; Fadjar Harimurti
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 was to analyze the effect of profitability, total asset turnover and debt policy on dividend policy and to analyze differences in dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange. This type of research is a case study. A sample of 18 cigarette companies, cement and construction and building companies are listed on the Indonesia Stock Exchange 2013 – 2016. Data collection techniques use documentation. Data analysis techniques use Desciptive test and Post Hoc test.. The results of shows that there is a difference ROA, TATO, debt policy and dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange.
PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN Julang Aprianto; Fajar Harimurti; 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 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.
PENERAPAN AKUNTANSI PADA DESA WISATA NGLINGGO KABUPATEN KULON PROGO Dwi Wulandari; Bambang Widarno; Suharno Suharno
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 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.
Co-Authors Adhelia Widyan Oktaviana 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 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 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 Isnanto, Yogi Julang Aprianto Julia Eka Prastianingsih Kevin Firnandyas Nusa Pradana Khotimah, Rina Khusnul Kirany, Dhea Satya Kristanto, Djoko Kusumaningrum, Putri Dewi Lala Aguarelia Lestari, Widi Nur Maharani, Hesty Melati Pesona Putri Muchamad Arifin Nadia Fira Arfiyanti Nilasari, Tika Dayanti 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