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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 197 Documents
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ANALISIS POTENSI RASIO CAMEL SEBAGAI INDIKATOR SINYAL KONDISI BERMASALAH BANK PERKREDITAN RAKYAT KONVENSIONAL DAERAH ISTIMEWA YOGYAKARTA Gendro Wiyono
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The study was conducted to determine the potential of camel ratio as an indicator of signal problematic conditions of Conventional Rural Bank in Yogyakarta Special Region. The data used are all the Performance Rural Banks operating in 4 (four) districts and 1 (one) city of Yogyakarta, which is listed on the Bank of Indonesia. Due dependent variable is nominal data, then test of hypothesis is done using logit regression analysis model. The results provide evidence that: Adequacy Capital Ratio (Zstatistics = -5.4477; sig. = 0.0000) as a proxy for capital potentially significant factor as an indicator of signal problematic conditions; Non Performance Loan (Z Statistics = 6.3545; sig. = 0.0000) and Depreciation Reserve of Productive Assets (Z Statistics = 3.6966; sig. = 0.0002) as a proxy for asset quality factor potentially significant as an indicator of signal problematic conditions; Profit Margin (z Statistics = -1.3183; Sig. = 0.1874) as a proxy for management factor and Return On Assets (z Statistics = 0.1402; sig. = 0, 8884) as a proxy for earnings factor is not significant as an indicator of potentially problematic conditions signal; and Loan to Deposit Ratio (z Statistics = - 4.3700; sig. = 0.0000) as a proxy for liquidity potentially significant factor as an indicator of signal problematic conditions.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KOTA MAGELANG Martinus Budiantara; Nugraeni Nugraeni
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 test empirically and analyzes the factors that influence the performance of managerial work units (SKPD) Magelang city government. These factors include participation in budgeting, budget goal clarity and decentralized structure. Management accountable local government, can not be separated from local government budgets. In preparing the budget, the government has implemented the participation of each unit of work in preparing the budget. The key to effective performance is the participation of subordinate plays an important role in achieving these objectives. Budget goal clarity illustrate the scope of the budget stated clearly and specifically, and understood by those responsible for their achievement. The existence of a clear budget targets will allow employees to draw up budgetary targets. Budget goal clarity will help employees to achieve the expected performance, which by knowing the budget target performance levels can be achieved. The more decentralized structure of government organizations in the region, the higher the head SKPD performance in running the financial management area. This led to research in the field of local government budgets, to be relevant and important. The study population was 26 Unit (SKPD) in the city of Magelang with a total sample of 75 people consisting of employees of accounting and budgeting. Data was collected by questionnaire and analyzed using multiple regression analysis. The result is that participation in budgeting, budget goal clarity and structure of decentralization affect the improvement of managerial performance SKPD either partially or simultaneously. Keyword: participation in budgeting, budget goal clarity, decentralized structure, managerial performance
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KLATEN Dewi Kusuma Wardani; Ika Andriyani
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control System
ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, PERSEPSI TENTANG KONSULTAN PAJAK, DAN PERSEPSI TENTANG ACCOUNT REPRESENTATIVE TERHADAP MINAT DALAM MENGGUNAKAN JASA KONSULTAN PAJAK PADA WAJIB PAJAK BADAN DI KPP PRATAMA BANTUL Fadheil Wiza Munabari; Andri Waskita Aji
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to analyze the factors that affect the corporate taxpayers use tax consultant services. The independen variable in this research are knowledge of taxation, perception about tax consultant, and perception about account representative (AR) while the dependent variables is interest in using the services of a tax consultant. The data used in this research is primary data by using a questionnaire. The sampling technique is using purposive sampling. The subject of this research is corporate taxpayers registered In KPP Pratama Bantul by taking sample of 100 respondents. Respondent's answer in the questionnaire were analyzed using linear regression analysis using SPSS 19.00 for then be concluded. Based on the results of the data analysis, found that the tax knowledge of corporate taxpayer and perception abut tax consultant has a positive and significant effect on corporate taxpayer's interest of using tax consultant services. While perception about AR has not effect at all on the corporate taxpayer interest of using services of tax consultant. Keywords: tax knowledges, perception, tax consultants, account representative, interest, tax consultant services, corporate taxpayers
PENGARUH KONDISI FUNDAMENTAL, INFLASI, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP HARGA SAHAM (Study Kasus pada Perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia tahun 2010-2013) Dewi Kusuma Wardani; Devita Fajar Tri Andarini
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research is motivated by the results of researches differences which have been done by other researchers. Moreover, it is also because construction companies in the sector of Real Estate and Property which develops a lots. The developing influences the stock prices in the sector of Real Estate and Property in Indonesia. This study aimed to examine the effect of the fundamental conditions, inflation, and SBI interest rates on the stock prices. This research is done in Pojok Bursa Efek Indonesia. the fundamental factors which are used in this research is Current Ratio, Return on Asset, Debt Equity Ratio, and Total Asset Turn Over. The data which are used are the secondary data which are taken from IDX with 180 populations, and 132 data are treated. The sampling method in this research is purposive sampling. The data technique analysis in this research uses multiple linear regression techniques. The regression test results show that the influence of fundamentals, inflation, and SBI interest rates partially positive effect on stock prices. The third influence of independent variable on the dependent variable is just 10.5%. It is necessary for the addition of variables in future researches. Keyword: fundamental conditions, inflation, SBI interest rates, and stock prices
PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul ) Dwi Woro Setiyoningrum
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 study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax
ANALISIS EFEKTIFITAS DAN EFISIENSI PAJAK REKLAME, PAJAK PARKIR, PAJAK HIBURAN, PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BANTUL Teguh Erawati; Nyemas Rahmawati
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the growth and role of Advertisement Tax, Tax Parkir and Entertainment Tax on Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD) in Bantul. To determine the effectiveness and efficiency of the advertisement tax, Parking Tax, Entertainment Tax and Revenue First Regional (PAD) in Bantul. The variables of this research is the advertisement tax, Parkir Tax, Entertainment Tax Gross Regional Domestic Product (PDRB) and revenue First Regional (PAD). The research data is the data type sekuder years 2009 - 2014 was obtained from the study of literature, Dipenda Bantul and the Central Bureau of Statistics of Bantul.Teknik analysis is the analysis of the contribution, effectiveness, and efficiency. The results showed growth billboard tax ranging between 7.79% - 54.91%, or an average annual 18.09% advertisement tax contribution to the PDRB annually on average by 0,016%. While the contribution of the advertisement tax to PAD which is an average of 1.528%. Parkir tax growth ranged between 6.37% - 130.91% or an average annual 48.30% Parkir tax contribution to the GDP average of 0.00037%. While the contribution of tax revenue parking against average of 0.031%. The growth of the entertainment tax ranging between 7.78% - 98.24% Average 47.83% in terms of entertainment tax contribution to the PDRB average of 0.000217%. While the contribution of entertainment tax to PAD is the average per year amounted to 0.183% of the total revenue. Effectiveness analysis realization advertisement tax, tax and entertainment tax parking otherwise very effective, because the results of the calculation of the average in the past 6 years more than 100%. The results of the analysis of the efficiency of the advertisement tax, tax parking and entertainment taxes very own efficient, because the result of calculation of 10%, so it is very efficient because of below 60%, in terms of the cost of harvesting minimal can produce revenues advertisement tax, tax parking and entertainment tax maximum. Keywords: Advertisement tax, Parking Tax, Entertainment Tax, Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD)
PENGARUH LEVERAGE, MANAJEMEN LABA, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 - 2012 Fajar Kusworo
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

The purpose of this research was to determine the effect of leverage , earnings management , and ownership structure on firm value in state-owned companies . Based on a population of 18 state-owned companies listed on the Stock Exchange was taken 10 stateowned companies in 2008 to 2012 as the samples in this study according to the criteria of the study , a total of 50 years as a firm observational data . At the stage of data processing are affected data outliers firm by 2 years so the number of samples used in this study for 5 years amounted to 48 firm year . Data analysis was performed using linear regression analysis using SPSS for Windows 16.00. Simultaneous testing results show that leverage , earnings management , government ownership , and public ownership and a significant positive effect on firm value . Result partial test indicates that earnings management does not affect the value of the company , while leverage , government ownership , and public ownership negatively affect the value of the company .
ANALISIS RETURN ON ASSET (ROA), ECONOMIC VALUE ADDEAD (EVA) DAN MARKET VALUE ADDEAD (MVA) TERHADAP KINERJA KEUANGAN PERUSAHAAN PT. PERKEBUNAN NUSANTARA III (Persero) Budi Gunawan; Teguh Erawati
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to determine the financial performance. Plantation Nusantara III (Persero) in the period 2009 to 2012 based on ReturnOn Assets (ROA), Economic Value Addead (EVA) and Market Value Addead (MVA) this study used purposive sampling. sample in this study is PT. Plantation Nusantara III (Persero) and objects in this study are already consolidated financial statements from 2009 to 2012 based on the results of this study indicate financial performance Return on assets is positive, Economic Value Addead is positive despite a four-period only happened one time period that negative values that occurred in the period of 2012 and Market Value Addead is positive. Keywords: financial performance, Retrun On Assets (ROA), Economic Value Addead (EVA) and Market Value Addaed (MVA).
PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KEPUASAN KERJA PADA PERUSAHAAN GO PUBLIK DI BURSA EFEK JAKARTA Sri Suranta
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research is to examine empirically the effect of management accounting systems and leadership style to the relationship between Total Quality Management (TQM) with job satisfaction. The hypothesis is that there are significant influence of management accounting systems and leadership style to relationship between Total Quality Management (TQM) with job satisfaction. Taken population in this research consists of companies in Indonesian Capital Market Directory (ICMD) year 2004. The samples are middle managers of manufacturing business in ICMD. The hypotheses are examined by moderated regression analysis. Therefore, data must be analyzed by classical assumption, i.e. normality, autocorrelation, and heteroscedasticity. The examination indicated that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption. Results of hypothesis examination indicate that leadership style has effect to the relationship between Total Quality Management (TQM) with job satisfaction. Nevertheless, the effect of management accounting systems to relationship between Total Quality Management (TQM) with job satisfaction is not supported by the research. Keyword: Total Quality Management (TQM), Management Accounting Systems, Leadership Style, Job Satisfaction.

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