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Akuntansi dan Teknologi Informasi

jati
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Published by Universitas Surabaya

ISSN : 14125994 EISSN : 26148749 DOI : https://doi.org/10.24123/jati

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 93 Documents

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Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar Defia Nurbatin; Hendy Hermawan
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Abstract The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs. Keywords: Quality Accounting System, Standard Operating Procedures

Pengaruh Kepemilikan Keluarga, Kontrol Keluarga Pemilik, dan Manajemen Keluarga Pemilik terhadap Tindakan Pajak Agresif pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2015 Regina Oktavia; Hari Hananto
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, kontrol keluarga pemilik,danmanajemen keluarga pemilik, terhadap tindakan pajak agresif perusahaan manufaktur yang terdaftar diBursa Efek Indonesia periode 2013-2015.Populasi dalam penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2015 dengan jumlah 135 perusahaan.Penentuan sampel yang dipilih dalam penelitian menggunakan metode purposive sampling. Pengujianpengaruh kepemilikan keluarga, kontrol keluarga pemilik, dan manajemen keluarga pemilik, terhadaptindakan pajak agresif di analisis menggunakan uji regresi linier berganda dengan bantuan softwareEviews 4.1. Hasil penelitian menunjukkan terdapat 28 perusahaan yang memenuhi kriteria purposivesampling yang ditetapkan dalam penelitian. Hasil penelitian menunjukan bahwa kepemilikan keluargatidak berpengaruh signifikan terhadap tindakan pajak agresif. Kontrol keluarga pemilik memilikipengaruh terhadap tindakan pajak agresif dan manajemen keluarga pemilik perusahaan tidak memilikipengaruh signifikan terhadap tindakan pajak agresif.

Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela Irma Prawita Sari; Yie Ke Feliana; Riesanti Edie Wijaya
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firms reluctant to present. Voluntary dimension of corporate disclosure involve the manisfestation of free choice of the firms and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesian firms listed in Jakarta Stock Exchange in 2005 and 2006.

PEMANFAATAN INTERNET SEBAGAI SARANA PENDUKUNG PENDIDIKAN DI PERGURUAN TINGGI Eka Prastya; Didi Achjari
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The use of internet perticulary in higher education has been pervasive. The current study examines some factors that can affect accounting students' internet uses. The research model includes Internet Usage as the dependent variable. Meanwhile, the independent variables are Instruction of Lecturer, Availability, Outcome Expectations, and Internet Self-Efficacy. The study employed questionnaire survey that was administered to 128 undergraduate students at Accounting Department Universitas Gadjah Mada. The results of this study suggest that Instruction of Lecturer, Availability, and Internet Self-Efficacy, are the antecedents of Internet Usage. Unfortunately, the current research indicates a weak support toward Outcome Expectations. In conclusion, despite of abundant benefits of the internet, university students may not be interested to use it unless the lecturers ask them to do so and university provides the facilities. Students' Self-Efficacy also plays an essential role in the Internet Usage.

ANALISIS COST-BENEFIT PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PROGRAM BOGASARI MITRA CARD SURABAYA Wahyu Irawaty; Dianne Frisko
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

One of the activities that company should do to maintain its sustainability nowadays is concern about society and environment by doing corporate social responsibility (CSR) activities. By doing CSR, company has shown their responsibility to all stakeholders aligned with the willingness to create sustainability development. Company could use varied tools to asses their CSR activities in order to evaluate their CSR implementation. This research is aimed to analyze cost and benefit of one CSR progame of PT. ISM Tbk Bogasari Flour Mills, by using Socio-Economic Impact to evaluate its progamme.

PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriyanti; Nur Hidayati
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The Directorate General of Taxation has been done strategic role as one of steps to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of compliance toward tax payer compliance. The procedure of data collection in this research is by distributing the questionnaire to the tax payer in Tax Service Department East Sidoarjo directly at 2007. There are 43 questioners collected. The result of validity and reliability from 44 question shows that all question is valid and reliable. So, the result of normality shows that data is normal distribution. The result of regression shows that just tax knowledge variable influence significantly toward tax payer compliance.

APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY Ria Sandra Alimbudiono
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

This article aims to describe the application of management accounting in the blue ocean strategy. Blue ocean strategy is an alternative way for success. It offers a new approach that companies have to create value innovation to satisfy customers. It does not compete in cost efficiency, but it tries to open a new demand by seeing the customer's potential needs. To implement this new approach, management needs appropriate information for making decision. Management accounting tools like target costing and life-cycle costing tries to provide information for a better quality of decision making in the blue ocean strategy. Target costing will serve information for new product's pricing and functionality and life-cycle costing tries to analyze profitability of new product during its life-cycle. By using this tools, the blue ocean strategy can be implemented in the right track.

PENGARUH KONVERGENSI IFRS TERHADAP PERSISTENSI LABA: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Vania Adi; Yie Ke Feliana
Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

This research aims to test whether the more convergent IFRS in Indonesia can make company’s earning more persistence or not, also this research aim to test can the operating income this year can predict the net income in next year more rather than non-operating income. This research uses quantitative approach with multiple regression analysis. Researcher use companies listed in Indonesia Stock Exchange within 2012 – 2015 period as the sample. There are 304 companies used in this research. The results show that the more convergent IFRS in Indonesia can make company’s earning more persistence even the coefficient value fluctuates, so the net income in current year can be used to predict the net income in next year. Meanwhile, operating income proved can predict net income in next yearrather than non-operating income even the ability to predict was decreased in 2015.

DAMPAK KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RUMAH SAKIT (Analisis Pengukuran Kinerja NonKeuangan) Dian Purnama Sari; Erwin Saraswati
Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Performance measurement in hospitals is difficult to do because the human resources did much in the operational activities. This study tried to analyze patient satisfaction as one of the non-financial measurement process quality of services performed by doctors, nurses and pharmacy staff. Results of this study showed that the quality of the service process by doctors, nurses and successfully treatment significantly influence patient satisfaction. This indicates that the quality of the service process by doctors, nurses and successfully treatment can be measured through patient satisfaction. Quality of the service process by pharmacy staff and ease adminitratif no significant effect on patient satisfaction. That is, there is the quality of the service process by pharmacy staff and ease adminitratif should be measured through the measurement of non-financial sharing.

Analisis Pengaruh Karakteristik , Leverage dan GCG Perusahaan Manufaktur Sektor Basic Industry dan Chemical serta Consumer Goods yang Listing di BEI Periode 20130-2016 terhadap Tax Avoidance Steven Darmawan; Hari Hananto
Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The objective of the research is to observe the effect of characteristic, leverage and corporate governance to tax avoidance in manufacturing company listed in BEI from 2013-2016. Population in this research consists of 109 companies. The test of hypothesis in this research uses regression linier analysis. The result of this research shows that capital intensity and ROA have significant effect to tax avoidance, while size, leverage, sales growth, corporate governance don’t have significant effect to tax avoidance.

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jati@unit.ubaya.ac.id

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Editorial Address Fakultas Bisnis dan Ekonomika Universitas Surabaya Raya Kalirungkut Surabaya - 60293

Location Kota surabaya, Jawa timur INDONESIA

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Contact Name
Akuntansi dan Teknologi Informasi

Contact Email
jati@unit.ubaya.ac.id

Phone
+6231-2981297

Journal Mail Official
jati@unit.ubaya.ac.id

Editorial Address
Fakultas Bisnis dan Ekonomika Universitas Surabaya Raya Kalirungkut Surabaya - 60293

Location
Kota surabaya,

Jawa timur

INDONESIA