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All Journal Jurnal Ilmiah WUNY Katalogis JURNAL MATEMATIKA STATISTIKA DAN KOMPUTASI Jurnal Teknik PWK Jurnal Sosial Ekonomi Pertanian Warta Rimba Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Administrasi Bisnis JPI (Jurnal Pendidikan Indonesia) : Jurnal Ilmiah Pendidikan Medical Laboratory Technology Journal IJCIT (Indonesian Journal on Computer and Information Technology) JURNAL BAHASA, SASTRA DAN PEMBELAJARANNYA Jurnal Eksplora Informatika AkMen JURNAL ILMIAH JPF : JURNAL PENDIDIKAN FISIKA Journal of Islamic Nursing Jurnal Dunia Kesmas JURNAL GLOBAL EDUKASI Molekul: Jurnal Ilmiah Kimia Jurnal Biomedika Social, Humanities, and Educational Studies (SHEs): Conference Series Medika Kartika : Jurnal Kedokteran dan Kesehatan Jurnal Keperawatan Malang (JKM) SABDAMAS Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Journal of Community Empowerment for Health Jurnal Infortech Jurnal Kebidanan Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JP2D (Jurnal Penelitian Pendidikan Dasar) UNTAN Jurnal Manajemen Retail Indonesia (JMARI) Jurnal Riset Akuntansi dan Keuangan INDONESIAN JOURNAL OF BASIC EDUCATION Turatsuna : Jurnal Keislaman dan Pendidikan CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Cakrawala: Jurnal Pengabdian Masyarakat Global Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Jurnal bintang manajemen Detector: Jurnal Inovasi Riset Ilmu Kesehatan Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Obat: Jurnal Riset Ilmu Farmasi dan Kesehatan Jurnal Intelek Dan Cendikiawan Nusantara Changlun: Journal of Chinese Language, Literature, Culture and Linguistic Jurnal Intelek Insan Cendikia Jurnal Transformasi Bisnis Digital
Sunarti Sunarti
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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

 1 
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA DI DESA SIDOHARJO KECAMATAN SIDOHARJO KABUPATEN SRAGEN Anita Firdaus; Suharno Suharno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.609 KB)

Abstract

The study aims to examine the influence of transparency, accountability and society participation management of village fund allocation. The study used survey method with questionnairs as its instrument. The population of this study are the rural society and officials village Sidoharjo sub-district Sidoharjo in the district of Sragen. Based on purposive sampling , the number of samples obtained is 80 people. The type in this study is a quantitative study with a view to found the truth contained in this study, which is using multiple linear regression test and tested the validity and reliability the quality of the questionnairs with SPSS 21sofware application. The result of this study found that transparency, accountability and society participation have a significant positive effect management of village fund allocation. This study is expected to provide input for the rural goverment to synergize to improve transparency, accountability and society participation in management og village fund allocation.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018 Yogi Kharisma Finky Rahayu; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.07 KB)

Abstract

The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effectiveness ratio of 138.46% is included in the very effective category. The efficiency ratio of 100.00% is included in the less efficient category. The growth ratio of 01.06% falls into the very low category. The overall financial performance of the Ngawi Regency government can be said to be moderate because it is not in the good or bad category when compared to the Regencies and Cities in East Java Province.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Desy Novitasari; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.819 KB)

Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
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
PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA Amien Mustofa; Rispantyo Rispantyo; 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.v16i4.6222

Abstract

The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntests, multiple linear regressiontests and hypothesisstesting. The results of the analysis from the hypothesis testshow that attitudes have a significant effect onnwhistleblowing intentions, andprofessional commitment and perceptual control have a effect but not significanton whistleblowing intentions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Wiwit Hadi Parwoko; Dewi Saptantinah Puji Astuti; 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.v16i4.6223

Abstract

This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampling. These factors are then tested by logisticregression at a significance level of 5 percent. The results of the study identifiedthat company age and KAP's reputation had a significant effect on the timelinessof financial reporting, while profitability, company size, leverage, liquidity andownership structure did not affect the timeliness of financial reporting in othermetal and mineral mining sub-sectors listed on the Indonesia Stock Exchange.
Co-Authors A. Fajri Nur Islami Abas Sunarya Abdiel Remalya Suliyanto Achmad Afandi ACHMAD FAUZI Achmad Fauzi DH Achmad Salim Ade Hidayah Adin Martdhanna Aditiya Sardi Adriel Jordan Anggono Advan Nur Widya Akmal Aziz al farauqi, Mohamad dziqie aulia Aldino Satria Graha Alfian Widyanto Amien Mustofa Amlia Amlia Anak Agung Istri Sri Wiadnyani Andi Kresna Jaya Andi Sahri Alam Aniesa Samira Bafadhal Anisa Anisa Anita Firdaus Apriliani Isnandari Ardhianto Dwi Prasetyo Ari Darmawan Ariandini, Shanti Ario Prakoso Aris Eddy Sarwono Arizqy Hania Arta Farmawati Arum Herlianti Fadhila Asiah Lestari As’alul Maghfiroh Aulia Ayu Kumala Avie Haryo Wicaksono Bambang Widarno Bira Arumndari Nurrahma Brilliant Alendra Adianfra Chindi Gracefva Purba D Nata Wijaya Dani Nisrina Maulida Dania Sufi Karimah TH Dea Rahmadani Ristanti Deni Dwi Prasetyo Denny Widayanto Nugroho Destiana Rosanti Desy Novitasari Dewi Ayu Nur Wulandari Dewi Saptantinah Puji Astuti Dian Indri Purnamasari Dian Rizki Maulidiya Muksin Diana Indah Sri Lestari P. A Dianandha Septiana Rubi Dika Lambang Krisdianti Dimas Fauzie Divil Hikma Dwi Yanti Dudy Syafruddin, Dudy Dwi Aliyyah Apriyani Dwi Okta Roihanah Edilburga Wulan Saptandari Edy Yulianto Eka Intan Kumala Putri Eka Rosyidah Aprilia Elga Yohana Azzahra Elin Intan Anggraini Elly Amalia Sholikha Elsa Dewi Farantika Elviana Dewi Epa Parida Erdina Novita Putri Ermawan Galih Prasetya Ermi Tety Euis Reni Yuslianti Evy Maharani Fadhilla Dwi Lestari Faizar Rahman Farah Nita Elia Faris Nuur Fadhiilah Fatih Imantoro Fera Indriyana Fredinan Yulianda Frisma Handayanna Galih Samodra Giardo Permadi Putra Gladys Swantika Taungke Hana Khoirunnisa Hendri Apriyandani Heppiana Lestari Hermawan, Dessy Ihza Maisan Ghifari Iik Iklimah Imam Suyadi Imelda Kartini Royanty Indah Rosa Damanik Indwiani Astuti Intan Mazidah Permatasari Irwan Supriyanto Ita Fauzia Hanoum Januarista Poppy Mercelina Suratman Jujuk Anton Cahyono Jumiati Jumiati Jusma Jusma Kadarisman Hidayat Karolina Widiastuti Khoiruddin Anshori Kiki Angreini Jusman Leli Rosiyana Linggar Eka Setyanto Lingkan Agnes Safitri Luchman Hakim M Indra Dewa Puspita M. Kholid Mawardi Mae Sri Hartati Wahyuningsih Mardiah Mardiah Margaretha Barbara Bento Marhamah Izat Rodliyah Maria Yovita R.Pandin Mirza Arief Moch. Erwinsyah Erlangga Moch. Zulkifli Machmud Mohamad Fay Faizal Muhamad Juliatrin Chairul Akbar Muhammad Hasanuddin Musliyana Musliyana Mustika Wati Siregar neni oktiyani Nina Yusnia Nira Niswahtun Qonitat Nirmaya Candra Kirana Nofrizal Dwiky Saputra Nur Fadilah Rais Nur Ilah Padhila Nur Putri Amaliyah Nur Wahyuni Munir Nuri Luluk Khusnaeni Nurul Hidayah Indah Nurul Izzah Nurul Khoirun Nisa Pangestuti, Edriana Peppy Octaviani Prasetyastuti Prasetyastuti Pratiwi Anggraeni Puspita Puspita Putra Firman Jayawijaya Putri Azhari Rahman Adi Wijaya Rahmawati Sihite Randy Febrian Resti Ananda Resti Anggraeni Reyhan Sinatrya Feiz Ria Damayanti Rimonta F Gunanegara Risda Ulfia Anisa Risky Kusumadani Irfandi Risky Oktriani Rispantyo Rispantyo Rizky Redita Ruhaida Ruhaida Salma Qurratul’ain Salsabila, Unik Hanifah Samsualam, Samsualam Sandra Dwi Septika Sandra Woro Aryani Santo Julio Siregar Sarair Maulidya Setiawan Tri Saputra Silma Kaaffah Siska Wahyu Rahmawati Siti Maesaroh Sri Kadarsih Suci Hardiyanti Susan Rachmawati Syahrir Syahrir Syaifuddin Romadhoni Syukur Umar Taat Kuspriyono, Taat Teguh Puji Lestari Titah Salsabilah Titis Ariani Mustikawati Tri Wahyuni Lestari Tri Аtmаdi Nugroho Tria Amanda Valenzchi Yufancua Valida Mutiara Sukma Vega Bintang Widyanto Victor Synathra Wa Ode Rayyani Widi Nur Lestari Wilopo Wilopo Wilopo Wilopo Wiwit Hadi Parwoko Yogi Kharisma Finky Rahayu Yogi Wahyu Prasetyo Yogik Onky Silvana Wijaya Yosua Halomoan Iulando Siregar Yulia Fauziyah Yunis Nadhifah Susmikawati Yunita Yunita Yusrah Taqiyah Zainab Aminatul Ummah Zainal Arifin Nang Agus ZAINUL ARIFIN Zelitha Ayu Zulfida Zulfіda zuliani zuliani