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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 11 Documents
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Search results for , issue "Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi" : 11 Documents clear
ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo) Fadjar Harimurti, Asep Vidianto, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opportunity in the management of income smoothing. The result of this research indicate that in 2015 the hotel X Solo conduct income smoothing practices by using the accounting method wherein hotel X Solo management fees break down several accounts in one period into the next period, causing inauthenticity financial statements. Of income smoothing practices that raised the impact that researchers found in the research, that there errors in decision making budgeting for the next year, because the revenue and cost budgeting process hotel X Solo for the following year refers to the achievement of revenue and expenditures from the previous year.Keywords: Income smoothing, income smoothing method
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 – 2014 Dewi Saptantinah Puji Astuti, Esther Irene Nainggolan, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research was: 1) analyzes the significance of the influence of the size of the company management against earnings on manufactured companies consumer goods industry listed on The Indonesia Stock Exchange. 2) analyzes the significance of the audit committeeof the company management against earnings on manufactured companies consumer goods industry listed of The Indonesia Stock Exchange. Research methods method using case studies. The data type of the data being used is qualitative and quantitative data. The source data used the data of second. Method of collection used documentation. Technique of data analysis of this research was multiple regressions. The research results obtained conclusions: 1) the size of the company and significant negative effect on eranings managementon manufactured companies consumer goods industry listed on The Indonesia Stock Exchange. 2) the audit committee has a significant effect on eranings management on manufactured companies consumer goods industry listed of The Indonesia Stock Exchange.Keywords: the size of the company, the audit committee, earnings management.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, RASIO LIKUIDITAS, DAN PENJUALAN PRODUK LOGAM MULIA TERHADAP PROFITABILITAS PT PEGADAIAN PURWOTOMO SURAKARTA Rispantyo, Lani Hayati, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the effect of working capital turnover, accounts receivable turnover, liquidity ratios and sales of precious metal products on profitability partially and simultaneously. This research is a case study in PT Pegadaian Purwotomo Surakarta. Source data used are secondary data is data in the form of annual financial statements that are used PT Pegadaian Purwotomo Surakarta at year 2011 – 2015. Data collection used secondary data through documentation. Data were analyzed used multiple linear regression. The results showed that the working capital turnover has positive and significant effect on profitability. Accounts receivable turnover has negatif but no significant effect on profitability. The liquidity ratio has negative but no significant effect on profitability. Sales of precious metal products has positive and significant effect on profitability. Working capital turnover, accounts receivable turnover, liquidity ratios and sales of precious metal products has simultaneously effect on profitability.Keywords: Working capital turnover, accounts receivable turnover, liquidity, sales of precious metal products and profitability.
EVALUASI SISTEM PENGUPAHAN PADA PT DELTA MERLIN DUNIA TEXTILE IV BOYOLALI Muhammad Rofiq Sunarko, Dimas Probo Santoso, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aimed to evaluate the wage system in PT Delta Merlin Dunia Textile IV Boyolali. This research is descriptive research with case study method. This study did four stages in the evaluation systems of remuneration on PT Delta Merlin Dunia Textile IV Boyolali namely: describe the documents and procedures of wages, explaining the policy calculation of wages, analyze the internal control procedures of wage and analyze the report format of wages. The results we concluded that the description of documents and procedures wages in PT Delta Merlin Dunia Textile IV Boyolali show their weaknesses. Calculation of remuneration policy at PT Delta Merlin Dunia Textile IV Boyolali goes well, there are internal controls that are susceptible to fraud. Format wage statements made short by displaying the details of the average employee wage reception current month and the previous month, details of participants BPJS Kesehatan dan BPJS Ketenagakerjaan, and the details of cuts in wages of employees per unit.Keywords: evaluation, system, wages
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2010 – 2014 Dewi Saptantinah Puji Astuti, Nur Andhika Chandra Kurniawan, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Hotel Tax in Surakarta Mayor Regulation No. 33 by 2013 on Guidelines Implementation article 7 Hotel Tax that is defined by 10%. The purpose of this research is to know the tax realization hotel which can be charged by the Government is effective in accordance with the target set by the local government as well as knowing the magnitude of the contribution of tax revenues towards the hotel tax revenue area and PAD the city of Surakarta. Data analysis techniques used are: (1) the ratio of effectiveness describes the degree of effectiveness of the comparison between the results obtained with the achievement of the targets that have been set and (2) rasio contributions used to measure the magnitude of the amount awarded hotel tax against tax areas as well as Surakarta PAD. The results of this research are: (1) the realization of the tax revenue the tax target against hotel hotel in 2010 – 2014 proved "Very effective", (2) the realization of the hotel tax revenues against local tax years 2010 – 2014 proved to be "Highly Contribute", (3) the realization of the hotel tax revenues against PAD in 2010 – 2014 proved to be "Highly Contribute".Keywords: effectiveness, contribution, hotel tax, PAD Surakarta
PENGARUH KUALITAS ASET, LIKUIDITAS, DAN PROFITABILITAS TERHADAP TINGKAT KECUKUPAN MODAL PERBANKAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Suharno, Rizki Ria Wulan Sari, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze: 1) the impact asset quality on the bank's capital adequacy. 2) the effect of liquidity on the bank’s capital adequacy. 3) the effect of profitability on the bank’s capital adequacy and 4) the effect of asset quality, liquidity and profitability simultaneously on bank’s capital adequacy. This research is an empirical study on the bank listed on the Indonesia Stock Exchange. The type of data using quantitative and qualitative data. The study population was a conventional bank listed on the Indonesia Stock Exchange. Sampling techniques used sensus with a sample of 30 conventional banks. Source data used secondary data from website www.idx.co.id. Methods of data collection used documentation and literature study data were analyzed used classical assumption test and multiple linear regression analysis. The results showed that the quality of the assets has significant negative effect on the bank’s capital adequacy. Liquidity has positive but not significant effect on bank’s capital adequacy. Profitability has positive and significant effect on the bank’s capital adequacy. Asset quality, liquidity and profitability simultaneously significant effect on the bank’s capital adequacy.Keywords: asset quality, liquidity, profitability and capital adquacy
PENGARUH INTERAKSI KEPUASAN KERJA DAN WORKPLACE SPIRITUALITY TERHADAP KOMITMEN ORGANISASIONAL (Studi Empiris pada KAP di Semarang) Damar Endah, Sih Mirmaning
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Public accounting firm is an independent third party that provide accounting services to help decision making process for the client. All employees in public accounting firm required to have a commitment in their tasks. This research focuses in factors that affecting the organizational commitment. The subject of this research is public accounting firms in Semarang. The aim of this research is to determine the effect of job satisfaction in workplace spirituality to organizational commitment. A case study are the auditors from thirteen Public Accounting Firms in Semarang. In a case study of thirteen Public Accounting Firms, statistical results reveal that job satisfaction significantly influence to organizational commitment with 0,00 significance level. The significance level change to 0,085 and Beta -6,27 when moderated with workplace spirituality. It means workplace spirituality variable debilitated this relationship.Keywords: Organizational Commitment, Workplace Spirituality, Job Satisfaction
ANALISIS POTENSI DAN EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2011 – 2015 Bambang Widarno, Ganang Ahmad Fathoni, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the potential and effectiveness of the parking tax and parking fees in the city of Surakarta. Type of this research is a case study. Source data used secondary data such as targets and the realization of income tax and levy revenue from 2011 – 2015. Data were analyzed used the effectiveness test, test and test contribution rate of growth. The results of the analysis concluded that the effectiveness of the parking tax in the years 2011 – 2015 had an average effective rate of 117,38% that declared effective, while the effectiveness of parking fees has a percentage of average effectiveness of 100,43%, so it is declared effective. Analysis of potential parking tax years 2011 – 2015 is said to be growing, although the pace of growth in the years 2011 – 2015 positive contribution this because the parking tax years 2011 – 2015 is less than the average of all contributions of local taxes the years 2011 – 2015 in the amount of 1,52% while the average contribution of local taxes amounted to 13,22%. As for potential parking fees for the years 2011 – 2015 is said to be prima positive growth rate of the years 2011 – 2015 and 2011 – 2015 the contribution potential.Keywords: parking tax, parking fees, effectiveness dan potential matrix.
PERSEPSI DOSEN DAN TENAGA KEPENDIDIKAN TENTANG PERAN INTERNAL AUDIT DALAM UPAYA MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS SLAMET RIYADI SURAKARTA Bambang Widarno, Dewi Sundari, Rispantyo &
Akuntansi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study is to analyze the perception of lecturers and educators staff about the importance of role internal audit to achieve Good University Governance and analyze the perception of lecturers and educators staff about the effects of internal audit performance of the Good University Governance. This type of research is a survei of the lectures and educators staff at the University of Slamet Riyadi Surakarta. Methods of data collection used questionnaires and documentation. The sampling technique used purposive sampling with a sample of 78 people. Data analysis techniques used multiple linear regression. The results showed that the internal audit performance has positive effect to achieve of good university governance at the University of Slamet Riyadi Surakarta. But not significantly. This shows that the performance of internal audit less influential but its role is very important in achieving good university governance at the University of Slamet Riyadi Surakarta.Keywords: perception, role of internal audit, internal audit performance, good university governance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURAKARTA Suharno, Guarddina Faahtika Subroto, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study to know the effect of total population, amount of industries and GDRP (Gross Domestic Regional Product) on advertising revenue tax. This study uses quantitative data. Data collection techniques by means of documentation and literature. Data analysis technique used is multiple regression, the classical assumption test, descriptive statistics, F test, t test, and test the coefficient of determination. The results of the analysis of determination coefficient of R2 = 0.980, meaning that the effect of variables total population, amount of industries and the Gross Domestic Regional Product of the advertising revenue tax is implanted at 98%. F test results indicate that there is a positive and significant effect of the total population, the amount of industries and the Gross Domestic Regional Product simultaneously on the advertising revenue tax. Total population has positive and significant effect on the advertisement revenue tax. Tha amount of industries has positive effect but no significant on advertisement revenue tax. Gross Domestic Regional Product has positive and significant effect on the advertisement revenue tax.Keywords: advertisement tax, advertisement revenue tax, total population, amount of industries

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