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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 6 Documents
Search results for , issue " Vol 1, No 1 (2017)" : 6 Documents clear
STRATEGI PENGEMBANGAN WILAYAH MELALUI PEMETAAN DAYA SAING EKONOMI KAWASAN KARESIDENAN PEKALONGAN Karunia, Anita; Faidah, Yusri Anis
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

This research aims to find regional potential in the area of Pekalongan Eks Residency through comparative advantage, competitive advantage, and specialized analysis therefore can be arranged the regional development strategy. This research is analyzed using quantitative descriptive method with the analysis of Static Location Quotient (SLQ) and Shift Share (SS) with the modification of Estaban Marquiles. The result of this research shows that the result of SLQ analysis shows sector with comparative advantage in all regency/city of Pekalongan Eks Residency is the sector of Accommodation, Food and Beverage Provision. Sectors that can be comparative advantage potential in all regency/city in Pekalongan residency are the Sectors of retail trade, car and motor bike repairs; Education service sector; and Other services sectors. The result analysis of Esteban Marquiles Shift Share shows that several sectors have competitive advantage in each regency/city in Pekalongan residency although not as whole such as Mining and Digging Sector except  Pekalongan City and Tegal City; Processing industry sector except Batang Regency; and also Company services sector except Tegal Regency and Pekalongan City. The difference of result of sectoral potential analysis of Regency/city in Pekalongan residency becomes the foundation in arranging regional development strategy surgically that is by looking into what sector/commodity that can be developed rapidly, either because of the nature potential or because that sector has competitive and comparative advantage to be developed.
PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2014 -2015 Setiyowati, Supami Wahyu; Sari, Ati Retna
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

Penelitian ini menguji tentang pengaruh corporate governance dan kinerja keuangan terhadap kebijakan deviden. Corporate governance dalam penelitian ini menggunakan empat proksi , yakni kepemilikan manajerial, kepemilikan institusional, komite audit, dan dewan komisaris independen. Kinerja keuangan di ukur dengan ROA. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 hingga tahun 2015 Sampel penelitian ditetapkan sebanyak 60 perusahaan pada bidang manufaktur . Teknik analisis yang digunakan adalah Regresi linier berganda. Hasil penelitian ini menemukan bahwa kepemilikan manajerial, komite audit, dewan komisaris independen dan kinerja keuangan terbukti berpengaruh secara parsial terhadap kebijakan deviden Sebaliknya kepemilikan institusional tidak terbukti berpengaruh terhadap kebijakan deviden
MENGUJI FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETAATAN PAJAK Suwito, Edy
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

This research has a purpose to test the effect of Tax Sanction, Tax Awareness, Tax Service, and Level of Tax Understanding on Tax Obedience, with research object of KPRI in Madiun city, the result of this research confirms that the factors above influence tax obedience
EVALUASI PENERAPAN SISTEM AKUNTANSI AKRUAL: STUDI KASUS DI BADAN LAYANAN UMUM DAERAH RSUD KARDINAH KOTA TEGAL Sari, Yeni Priatna; tika, Hetika; Mahmudah, Nurul
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

This Research  to explore the extent to which the development of the application of The Government Regulation No. 71/2010 which has been applied in the process of accounting at BLUD Kardinah Hospital Tegal City. Associated with the change of government accounting system from cash base to accrual base as stipulated by Government Regulation No. 71 Year 2010.This research methodology used is descriptive method with interpretive method and using primary data obtained by interview to head of Accounting Department of Kardinah General Hospital as well as stakeholders at Kardinah General Hospital. The results of this study show that Kardinah hospitals are ready and already implemented Accounting Standard based on accruals. Judging from some parameters such as the application of PP 71 Year 2010, the readiness of human resources, organizational commitment, communication, quality of accounting information system, financial reporting quality, infrastructure and consultant support on accrual basis implementation. It is hoped that despite being ready to implement SAP accrual basis, the management of Kardinah General Hospital as well as Tegal City Government can always improve the regulations at the technical level in responding to the regulatory changes regarding the application of accrual basis in accounting
DETEKSI KECURANGAN AKADEMIK PADA MAHASISWA D III AKUNTANSI POLITEKNIK HARAPAN BERSAMA TEGAL DENGAN MODELFRAUD TRIANGLE Widianto, Andri; Sari, Yeni Priatna
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

Higher Education as a national education system has a strategic role in educating the nations life and advancing science and technology by observing and applying the humanities value as well as the sustainable culture and empowerment of the Indonesian nation [1]. The strategic role in educating the life of the nation owned by the higher education is threatened by the fraud practices that occur, and commonly referred to as academic fraud. The data collection techniques used in this study was questionnaires presented in questionnaires; in a form of closed questions made using the interval scale. The T test results showed that the Pressure, Opportunity, Rationalization variables are significant and significant to Academic Fraud while F (simultaneous) F test showed that Pressure, Opportunity, Rationalization variables simultaneously and significantly influence the academic fraud
PENGARUH CORPORATE GOVERNANCE DAN KEBIJAKAN UTANG TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA Sari, Ati Retna; Setiyowati, Supami Wahyu
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

This Reseach examines the effect of corporate governance and debt policy on financial performance. Debt policy is measured by Debt to Total Asset Ratio and corporate governance in this study using four proxies, namely managerial ownership, institutional ownership, audit committee, and independent board of commissioner. The population in this study is a company listed on the Indonesia Stock Exchange in 2014 until 2015 The research sample set as many as 60 companies in the field of manufacturing. The analysis technique used is multiple linear regression. The results of this study found that debt policy, institutional ownership, audit committee and independent commissioners have an effect on financial performance. Institutional ownership has no effect on financial performance

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