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Jurnal Akuntansi dan Sistem Teknologi Informasi Pusat Pengembangan Akuntansi Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta Jalan Gunung Kawi No. 40 Kadipiro, Banjarsari, Surakarta, Jawa Tengah
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INDONESIA
Jurnal Akuntansi dan Sistem Teknologi Informasi
Published by Universitas Slamet Riyadi
ISSN : 16937635     EISSN : 2655156x     DOI : 10.33061
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, International Economics and Trade Finance, Banking, Forensic Accounting Environmental Accounting Management Accounting Social Responsibility Accounting Budgeting Accounting Tax Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi" : 10 Documents clear
ANALSIS FAKTOR YANG BERPENGARUH DALAM MEMPREDIKSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014 Djoko Kristianto, Anton Susanto, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to analyse the effect of changes in profit, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin in predicting earnings companies listed on the Indonesia Stock Exchange in 2011-2014. Sample taken using purposive sampling method, with a sample of 46 of the 141 companies listed on the Indonesia Stock Exchange in 2011-2014 period. Methods of data analysis using multiple regression analysis. The results of research shows that the changesin profit has positive and signifikan influence on changes in future earnings, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin hasnot effect on changes in future earningsKeywords: financial statements, financial information, predicting earnings
INDEPENDENSI AUDITOR SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA Dewi Saptantinah Puji Astuti, Reza Raditya, Aris Eddy Sarwono &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The objective of the research are to analyses (1) effect understanding of good governance to auditor performance, (2) effect understanding of good governance to auditor independence, (3) effect auditor independence to auditor performance, (4) effect understanding of good governance to auditor performance, through auditor independence as the mediating variable. Population on this research are all auditors at public accountant Office in Surakarta consist of 33 respondent. Data collecting with questionnaire technique. To test the hypothesis, the researcher using the path analysis. The result reveals that (1) understanding of good governance have not significance effect to auditor performance, H1 rejected; (2) understanding of good governance have significance effect to auditor independence, H2 supported; (3) auditor independence have significance effect to auditor performance, H3 supported; (4) auditor independence is able to mediate the effect of understanding of good governance to auditor performance, H4 supported.Keywords: understanding of good governance, auditor independence, auditor performance
ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI KARYAWAN DJITOE SURAKARTA Suharno, Anggrahini S. Dewi, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

In this era of globalization, competition in the economy tends more and more strict. Likewise with the economic actors, especially cooperatives, especially on the financial performance of cooperatives that are required for rapid response in the decision to prevent the loss of profit opportunities exist or will otherwise incur losses for the cooperative. In connection with this, cooperatives must be more resilient in the face of change and competition that occurs in the environment the cooperatives themselves or compete with other non-bank financial institutions, nationally, regionally, and internationally. This research is aimed to determine the level of health of Employees Cooperative Djitoe Surakarta by using the rules of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 14 / Per / M.KUKM / XII / 2009. In this study, the authors used data from 2012 to 2014 year. Of the seven aspects of the cooperative health assessment, a score soundness Cooperative Employees Djitoe Surakarta overall got a score of 67.88, which means the Cooperative Employees belonging to cooperative Djitoe Surakarta pretty healthy.Keywords: Performance, aspect of capital, aspect of productif, aspect of management, aspect of liquidity, regulations Number: 14/Per/M.KUKM/XII/2009
PENGARUH LABA AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN PESERTA CORPORATE GOVERNANCE PERCEPTION INDEX Bambang Widarno, Mawar Suci Nursetyo Yatmi, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Stock return was expected investor when invested. Investor must be rate of company that have a good performance so their return stock is high. Purpose of this study was to determine the effect of accounting earnings and good corporate governance on stock return of corporate governance perception index’s company. The study was conducted at listed company in corporate governance perception index and Indonesia Stock Exchange 2011-2014. Sample was determined by purposive sampling method, and found 10 companies as sample in this study. Data was processed using by multiple linear regression. Test of hypothesis that variable accounting earnings has a positive significant on stock return. Variable Good Corporate Governance has a positive and no effect on stock return.Keywords: accounting earnings, Good Corporate Governance, stock return
PENGARUH PENDAPATAN, USIA, DAN JANGKA WAKTU KREDIT TERHADAP JUMLAH KREDIT PENSIUN PADA PT BANK TABUNGAN PENSIUNAN NEGARA CABANG SURAKARTA Djoko Kristianto, Lisa Muri Hartatie, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The objective of the research are (1) to analyses effect income debtor to amount of pension credit, (2) to analyses effect age to amount of pension credit, (3) to analyses effect credit period to amount of pension credit, (4) to describe the authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. This research using samples of 100 debtors of pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. Data collecting using questionnaire. Data were analyzed using multiple linear regression analysis. The conclusion from the results of testing each hypothesis shows that (1) Income debtor has positive and significant effect to amount of pension credit meaning hypothesis 1 accepted (2) age debtors has negative and no significant effect to amount of pension credit, meaning hypothesis 2 rejected (3) credit period has positive and significant effect to amount of pension credit, meaning hypothesis 3 accepted. (4) The authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta has been conducted in accordance with the applicable provisions of BTPN bank, indicated by the separation of duties of employees who perform duties in accordance with their responsibilities.Keywords: revenue, age, credit period, amount of pension credit
PENGARUH NILAI TUKAR DAN HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA (Pasca Setahun Pelantikan Presiden) Fadjar Harimurti, Teixa Lestari, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Stock price index is an indicator or reflection that shows the movement of stock prices. Index is used as a market trend. Weakened and the stock price index rising in a country could be due to economic conditions and economic performance in the country. After Ir. Joko Widodo sworn in as president, financial markets move higher. But after one year leadership of President Jokowi, the exchange rate and the price of gold fluctuated. It is also caused by the global economic slowdown. The purpose of this study was to analyze the effect of exchange rates and the price of gold antam the composite stock price index in the Indonesia Stock Exchange. The data used in this study is the closing times per week for 1 year after the presidential inauguration, namely October 2014 to October 2015. This study uses a simple linear regression analysis. The results of this method show that the exchange rate and the price of gold antam partially a significant negative effect on the stock price index in the Indonesia Stock Exchange. While the exchange rate positive and significant impact on the price of gold antam.Keywords: exchange rate, the price of gold, the stock price index
PENGARUH PERSEPSI PENGETAHUAN PERATURAN PAJAK, SISTEM PERPAJAKAN, KESADARAN MEMBAYAR PAJAK DAN KONDISI KEUANGAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN PADA WAJIB PAJAK Fadjar Harimurti, Ita Dewi Sulastri, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Purpose of this research to knows the effect of knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition on willingness to pay. This study is a survey of taxpayers with free work include lawyers, doctors, notaries and entrepreneurs in the district of Sragen Karangmalang which number as many as 264 taxpayers. A sample of 66 taxpayers. The data source used primary data and secondary data. Data collection techniques used questionnaires and literature Data was analyzed used multiple linear regression, F test, t test, the coefficient of determination. The survey results revealed that knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition has positive and significant effect on willingness to pay partialy and simultaneously.Keywords: knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition, willingness to pay
PENGARUH KEMAMPUAN PENGGUNA SISTEM INFORMASI, KETERLIBATAN PENGGUNA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BTPN AREA SURAKARTA Muhammad Rofiq Sunarko, Shendy Cahyaning Utami, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to (1) analyze the effect the ability of users of information systems to the performance of the accounting information system (2) analyze the effect of the involvement of users of information systems to the performance of accounting information system (3) analyze the effect on the performance of top management support information system of accounting. This study used a sample of 102 employees of PT BTPN area of Surakarta taken by area probability sampling. Collecting data using questionnaire techniques. Test requirements regression using classical assumption that multicolinearity test, autocorrelation test, heteroscedasticity test, and test for normality. Data were analyzed using multiple linear regression analysis. The conclusion of each hypothesis test results show that (1) The ability of users of information systems have a significant effect on the performance of accounting information system at PT Bank area of Surakarta, means that the hypothesis 1 is accepted; (2) Involvement of users of information systems has no significant effect on the performance of the accounting information system at PT Bank area of Surakarta, meaning hypothesis 2 is rejected (3) the support of top management have a significant effect on the performance of the accounting information system at PT Bank area of Surakarta, meaning third hypothesis is accepted.Keywords: capabilities of users information systems, involvement of users information systems, top management support, accounting information system performance.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Survei pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Dewi Saptantinah Puji Astuti, Tri Handayani, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to analyse the effect of working capital turnover, turnover receivable, and cash turnover on profitability. This research uses purposive sampling method and obtain a sample of 38 property and real estate companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) working capital turnover has negative and not significant influence on profitability, (2) turnover receivable has positive and significant influence on profitability, (3) cash turnover has negative and not significant influence on profitability.Keywords: working capital turnover, turnover receivable, cash turnover, profitability.
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KARANGANYAR TAHUN ANGGARAN 2013 – 2015 Djoko Kristianto, Susilowati, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is to analyze the financial performance optimization in Karanganyar regency government by using financial ratio indicators of the budget for Fiscal Year 2013-2015. The research method using the case study method in Karanganyar district administration, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. The method used descriptive quantitative method to measure financial performance with financial ratios. In conclusion that: 1) The results of the analysis of the ratio of the degree of fiscal decentralization Karanganyar years 2013 to 2015 show in 2013. The ratio of Degree of Fiscal Decentralization on Local Government Karanganyar of 9,81%. In 2014 decreased to 9,76%, the next year increased to 11,21% occurred in the category less. 2) The results of the analysis of the dependency ratio Karanganyar years 2013-2015 show financial dependence is relatively low. 3) The results of the analysis of the ratio of local financial independence in 2013 to 2015 showed Karanganyar Karanganyar financial capability is still relatively very low and relationship patterns including patterns instructive relationship where the role of central government is more dominant than the independence of local government (areas that are not capable of implementing regional autonomy), 4) The results of the analysis of effectiveness ratio of PAD Karanganyar years 2013 to 2015 show that the effectiveness of the Local Government Finance Karanganyar in 2013 and 2014 is quite effective, and 2015 was very effective. 5) The results of the analysis of regional spending efficiency ratio Efficiency Ratio Regional Shopping Karanganyar years 2013-2015 as very efficient for intervals of less than 10% efficiency.Keywords: financial ratios, financial performance of local government

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