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

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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 KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Yogi Isnanto; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (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 clarity of budget targets, accounting controls and reporting systems on the accountability of the performance of government agencies. This type of research was a survey of SKPD employees in Sukoharjo Regency. The sample of this study was 51 respondents consisting of the Head of Service, Head of Finance and Secretary. Data collection techniques using questionnaires and literature study. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that the clarity of budget targets, accounting controls and reporting systems positive significantly influences the performance accountability of government agencies in Sukoharjo Regency.
PENGARUH PROFITABILITAS, DEBT EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Widayanti Widayanti; Djoko Kristianto; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to know the effect of profitability, debt to equity ratio and firm size on earnings management in manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that were listed on the Indonesia Stock Exchange in 2016-2018. This type of research is an empirical study. The data source used in this study is secondary data. The study population is manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that are listed on companies on the Stock Exchange for the period of 2016-2018. The sampling technique used purposive sampling with a sample of 13 companies. Data collection techniques used documentation. Data analysis techniques used multiple linear regression. The results showed that profitability has a positive and significant effect on earnings management. Debt to equity ratio has a positive and significant effect on earnings management. The firm size has an effect but is not significant on earnings management.
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH PEMERINTAH KOTA SURAKARTA TAHUN 2013 – 2017 Kevin Firnandyas Nusa Pradana; Suharno Suharno; Bambang Widarno
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 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.
PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM UNIVERSITAS SLAMET RIYADI SURAKARTA MENGENAI ETIKA TAX EVASION Melati Pesona Putri; Fadjar Harimurti; Bambang Widarno
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 aims to analyze the perceptions of Accounting students and Law students on the ethics of tax evasion, as well as analyzing the differences in the perception of tax evasion ethics between Accounting students and Law School students Slamet Riyadi Surakarta. Data collection techniques using a questionnaire. The instrument testing uses validity and reliability tests. The data analysis technique used is the F test and the t test of two independent samples (Independent t-Test). The calculation results show that accounting students' perceptions of majority tax evasion are "sometimes ethical". The perception of tax evasion ethics by Law students mostly states it is always ethical. There is a difference in perception between Accounting students and Law students towards tax evasion.
AKUNTABILITAS, TRANSPARANSI DAN PERAN PERANGKAT DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA JENALAS KECAMATAN GEMOLONG KABUPATEN SRAGEN Putri Dewi Kusumaningrum; Suharno Suharno; Bambang Widarno
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 aims to find out how the application of accountability, transparency and the role of village officials in the management of the Village Development Budget (APBDes) in Jenalas Village. This accountability and transparency in general in the government of Jenalas Village, Gemolong District, Sragen Regency has gone well, although there are still some weaknesses that must be addressed. according to the results of the analysis based on the stages of Village Fund management, namely at the stage of implementation, the implementation of rural infrastructure development activities, namely the construction of the cast road has been running as expected because the implementers of this development activity can be managed directly by the TeamImplementation of Activities formed by the Village Government.The sample in this study used 81 respondents from members of the Jenalas village community institution that were taken using the Purposive Sampling method. The results of the study identified that accountability, transparency and the role of village officials had a significant positive effect on the management of village income and expenditure budgets in Jenalas Village
ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET Yuana Ardiastuti; Bambang Widarno; Fadjar Harimurti
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

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.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Badan Keuangan Daerah Kabupaten Sukoharjo) Ayu Nanda Riski Anggita Fitriana; Bambang Widarno; Fadjar Harimurti
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 research aims to know the influence of the capacity of human resource, utilization on onformation tecnology and accounting internal control to quality of local gonverment financial reprter. The object to this reseach in the service revenue financial mangemen sukoharjo local goncerment. This type of research is a survey of regional financial a agency sukoharjo local gonverment. The number of respondents who participated in this research is 84 employes. The date analysis techique used ins mutiple linear regression, t test, F test, and R2. Analysis with the help of SPSS 21 program. The result of the reserach are the capacity of human resource, utilization on onformation tecnology influences significantly positive to quality of local gonverment financial reporter, homever accounting internal controlis not influences significantly to quality of lokal gonvermen financial reporter.
ANALISIS PENGARUH JUMLAH KUNJUNGAN WISATAWAN, JUMLAH OBJEK WISATA DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pemerintah Kabupaten Karanganyar) Hesty Maharani; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6216

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 SIMPANAN ANGGOTA, PINJAMAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA Widi Nur Lestari; Bambang Widarno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6219

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
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