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All Journal Indonesian Journal of Geography Cakrawala Pendidikan Geo Media: Majalah Ilmiah dan Informasi Kegeografian Dinamika Akuntansi Keuangan dan Perbankan Interaksi : Jurnal Ilmu Komunikasi Indonesian Journal of Applied Sciences Pedagogi: Jurnal Ilmu Pendidikan REKA KARSA Interaksi Online Journal of the Medical Sciences (Berkala Ilmu Kedokteran) Jurnal Sains Dasar Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Corak : Jurnal Seni Kriya PROMUSIKA: Jurnal Pengkajian, Penyajian, dan Penciptaan Musik Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan AKSIOMA: Jurnal Program Studi Pendidikan Matematika Indonesian Journal of Pharmaceutical Science and Technology AKSES: Jurnal Ekonomi dan Bisnis JKG (Jurnal Keperawatan Global) Jurnal Pendidikan dan Kajian Seni BIOMA Jurnal Mirai Management Paediatrica Indonesiana Analitika : Jurnal Magister Psikologi UMA Jurnal Hukum Lingkungan Indonesia Jurnal Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi INKUIRI : Jurnal Pendidikan IPA Acta Pharmaciae Indonesia : Acta Pharm Indo Agrin : Jurnal Penelitian Pertanian Media Gizi Pangan Prosiding Seminar Nasional Pakar SEIKO : Journal of Management & Business Pelataran Seni : Jurnal Pendidikan dan Kajian Seni JURNAL EDUCATION AND DEVELOPMENT International Journal of Supply Chain Management Abdi Seni YUME : Journal of Management Journal of Primary Education Prologia Koneksi Academy of Education Journal Sangia : Jurnal Penelitian Arkeologi (Journal of Archaeology Research) Jurnal Teknik Mesin dan Mekatronika (Journal of Mechanical Engineering and Mechatronics) Tonika: Jurnal Penelitian dan Pengkajian Seni Journal of Islamic Accounting and Tax (JIATAX) Riayah: Jurnal Sosial dan Keagamaan Jurnal Ilmu Pendidikan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences The Journal of Hospital Accreditation (JHA) Jurnal Empathy Pengabdian Kepada Masyarakat Jurnal Pendidikan Tunas Nusantara Proceeding Biology Education Conference Progresif : Media Publikasi Ilmiah BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) Jurnal Lingkungan Binaan Indonesia Jurnal Hukum dan Peradilan Jurnal Pengabdian Masyarakat Indonesia (JPMI) AGRIEKSTENSIA Jurnal Ilmiah Teknik Elektro Bulletin of Indonesian Islamic Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Ekosains Madani : Jurnal Pengabdian Kepada Masyarakat Buletin SWIMP Jurnal Kajian Penelitian Pendidikan dan Kebudayaan Birokrasi: Jurnal Ilmu Hukum dan Tata Negara Jurnal Sadewa: Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Farmers: Journal of Community Services Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Ihsanika : Jurnal Pendidikan Agama Islam Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Elemen Kimia Jurnal Riset Pembelajaran Kimia Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Jurnal Padamu Negeri Terang: Jurnal Kajian Ilmu Sosial, Politik dan Hukum Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan Konstitusi: Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Karakter: Jurnal Riset Ilmu Pendidikan Islam Reflection: Islamic Education Journal Hikmah: Jurnal Studi Pendidikan Agama Islam Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat Jurnal Bina Desa
Sunarto Sunarto
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Journal : Jurnal Akuntansi

 1 
ANALISIS KELAYAKAN TARIF AIR BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMER 23 TAHUN 2006 DATA TAHUN 2009 S.D 2012 STUDY KASUS DI PDAM TIRTA DHARMA KABUPATEN SLEMAN Isna Putri Indayani; Sunarto Sunarto
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Sleman is Badan Usaha Milik Daerah engaged in water services . Apart from being required to be able to meet the water needs of the customer , PDAM Sleman should be wise in determining water rates are economically viable in order to cover expenses incurred to earn the income . Therefore, analysis of water rates is needed to support revenue growth and taps in accordance with Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 article 5 paragraf 1of the PDAM revenues must meet cost recovery principle (full cost recovery ) . In examining the water use rate formula of Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 and the data used is the financial statement data PDAM Sleman 2009 till 2012. The calculations show the basic water rates , low rates , and the rates prevailing on the taps full Sleman not meet the principle of full cost recovery. From the results of the study also note that the rate of water from PDAM Sleman 2009 data up to 2012 have not been economically viable because they can not cover the entire cost of business or do not meet the principle of full cost recovery. Keyword: full cost recovery, cost of business, price of water
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PENYEDIA SPARE PART OTOMOTIF PERIODE 2007-2011 Yuliyati Yuliyati; Sunarto Sunarto
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aimed to determine the effect of working capital turnover, cash turnover, and capital structure partially or simultaneously on the profitability of the companies of automotive spare parts 2007-2011. Profitability was measured by using return on investment (ROI).The data used was secondary data from the financial statements of the sample companies. Data analysis method used was the classic assumption of hypothesis testing. The statistical method used was multiple linear regression analysis. The sampling method used was purposive sampling. The dependent variable in this research was the profitability (Y), the independent variables consisted of working capital turnover (X1), cash turnover (X2), and capital structure (X3).The results showed that the partial of working capital turnover has no any effect on return on investment (ROI), cash turnover affected the return on investment (ROI), capital structure affected the return on investment (ROI). Simultaneously, working capital turnover, cash turnover, and capital structure affected towards the return on investment (ROI) on the companies of automotive spare parts 2007-2011. Keywords : working capital turnover, cash turnover, structure capital, and return on investment (ROI)
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Provinsi D.I Yogyaarta tahun 2008-2013) Titi Yuli Astuti; Sunarto Sunarto
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216
Co-Authors A A Musyaffa A.A Musyaffa Abdul Rachman Abdul Rozak Ali Maftuhin Achmad Asrori Addi Mardi Harnanto Adelina Adelina Adi Martono Adriyani Adam Afrilia Miratul Ulfa Aga Ardhianto Feryyanshah Aga Dwi Sintha Agung Budi Raharjo Agus Naryoso Agus Rahmad Hidayat Agustianto, Wahyu Ainul Maftuchah Alamsyah Alamsyah Aldhila Gusta H. Yoga Alhadi Alhadi Allen Yeoh Alya Dinia Asyfiqi Masykur Alya Khoirun Nisa Andre Lukita Andrean Widiyantoro Angga Dwi Pratama Angga Widhi Saputro Anindya Ratna Pratiwi Anisatul Luthfia Annisa Arum Putri Anwar Anwar Ari Sugeng Arimby Palera Armeina Nur Rachmawati Asikin, Hijrah Asmawati Asmawati Asri Nugraheningtyas Ayi Yustiati Bagus Sembodo Bagus Susetyo Bambang Subali Bambang Sudarmanto Bambang Wasito Adi Baskoro Adi Prayitno Bilqisti Bilqisti Binti Khoirur Rofiah Chairunnisa Chairunnisa Chandra Wijaya Charles Parningotan Haratua Simanjuntak Dandi Wahyu Agung Darusman Darusman David David Dedy Sugianto Dendy Kurniawan Devi Ayu Kusuma Putri Dewi Hasanah Dilla Mardianty Dona Kristiawan Dowes Ardi Nugroho Dwi Safrudin Dwi Septiani Dwiky Erlangga Edhi Martono Eka Prasetyanta Endang D Endang Djuana Erlinda Erlinda Erni Murniarti, Erni Ervin Devi Pratiwi Esti Dyah Utami Evi Gravitiani Fahad Nuraini Farah Azizzah Faridah Laeli Syarifah Fatma Lestari Ferdiansyah Ferdiansyah Feri Setyowibowo Ferrianto G Ferrianto Gozali Fige Arief Kusumo Fitri Sagantha Florenchia Yohana Tellu Fredi Ganda Putra Fuad Abdul Fattah Furi styo Siskawati Hanif Nasiatul Baroroh Hari Wahyudi Harini Harini Harliyandri Iqbal Nugroho Harry Supriyono Heti Herawati I Made Sukanadi Igviro Yurki Lailina Iin Triyanti Ilham Futaki Ilyas Ilyas Imam Sufardi Inas Khairani Indra Suharman Intan Sonia Apriani Irfanda Rizki Harmono Sejati Iskandar Iskandar Iskandar Suhardi Isna Putri Indayani Iva Yuniasih Jennifer Jennifer Kandar Kandar Katisya Abrina Prastyanti Ketut Ima Ismara Khaeriya Megauleng Kidung Sukma Asmarani Kristiani Kristiani Kuat Rahardjo Kuat Rahardjo T.S Kuat Rahardjo TS Kurnia Roossenda Langgeng Wahyu Santosa Latifatul Azizah Leidena Sekar Negari Leny Noviani Lia Faiqoh Luthfi Anis Muadzin M. Mudrik H. Rohman M. Ngainul Malawani M. Rudyansyah Ismail Marina Silalahi Mariska Diah Kusumasari Mega Laksmini Syamsudin Mega Nugraha Mintasih Indriayu Moch Adhitya Rifka Wibowo Mochamad Candra Wirawan Arief Muchamad Yulianto Muhammad Abduh Muhammad Andi Auliya Hakim MUHAMMAD INDRAWAN Muhammad Rizki Romadhon Muhammad Sabandi Mustamin Nafik Salafiyah Nanang Supriadi Naris Dyah Prasetyawati Neazar Astina Prabawani Niken Ambar Pratiwi Niko Sangaji Noor Sudiyati Nugroho Wahyu Sumartono Nur Amalia Choirani Nur Amalia Choironi Nur Dzaedzatul H Nur Faizin Nursetya Danusaputra Nurul Faizatus Sholikah Nuryanti Nuryanti Pandansari Kusumo Ponendi Hidayat Putri Oktaviana Rahmi Lubis Rani Rakhmaputri Wiranto Rapiko Rapiko Ratnapuri, Adisti Regina Tutik Padmaningrum Retno Dewi Kurniasari Ridhah Taqwa Rihadini Rihadini Rizkan Faif Fasani Robert Adriaan Philipus Rosalia H S Rosalia H Subrata S. Jazilah Sahora Dina Pangesty Salman Alfarisy Totalia Sandy Kristiara Sari Rosiati Nur Khasanah Sigid Sudaryanto Sisca Indriyani Sischa Wahyu Dwiningsih Siti Alliyah Siti Asiah Siti Kartika Sari Siti Marwati Siti Ubaidah Sitinjak, Rivaldi Slamet Haryono Slamet Mardiyanto Rahayu Sri Budi Lestari Sri Mulyani Sri Widowati Herieningsih Sri Woro Asih Sudarno Sudarno Sulton Sulton Sumardino Sumardino Suparmi Suparmi Supriyanto Supriyanto Suriani Rauf Sutaryo Sutaryo Syahrun Syahrun Syahrun, Syahrun Syahrun Syaiko Rosyidi Tandiyo Pradekso Testian Yushli Ana Tiara Handayani Titi Yuli Astuti Titik Kuntari Titin Nurfiatin Toto Tohir Totok Trisaputro Tri Melisa Selviani Trisnawiyana Trisnawiyana Triyono Lukmantoro Tuti Sri Suhesti Tutik Fitri Wijayanti Ubad Badrudin Umil Muhsinin Utami Utami Vania Reani Valmai Wahyu Lestari Wahyu Yudha Pranoto Wahyu Yun Santoso Wahyuningtyas, Riska Septia Widha Sunarno Wijayanti Puji Lestari Winda Saputri Wiryanto Wiryanto Wiwid Noor Rakhmad Yasarah Diswari Ditiya Yeow Liang Yoseph Santosa Yudi Prana Hikmat Yuli Andriani Yuliyati Yuliyati Yun Ismi Wulandari Yuyuk Liana Zahidah Hasan Zaky Mubarok, Zaky Zulfikar Zulfikar Zulfikri Suleman