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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 12 Documents
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Search results for , issue "Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi" : 12 Documents clear
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Salis Saevy Maulani, Rina Mudjiyanti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The study aims to examine the effect of liquidity and profitability towards thedisclosure of corporate social responsibility (CSR). The Independent variable used inthis research were liquidity and profitability, while the dependent variable wascorporate social responsibility (CSR). Population in this study were manufacturercompanies in the consumption goods sector listed in the Indonesian Stock Exchangefor the period 2013-2015. The samples in this study were selected by using purposivesampling method and obtained as many 67 observation samples. The analysistechnique used in this research was multiple linear regression analysis. The result ofthe analysis proved that the liquidity variable has negatively affect the corporatesocial responsibility with a significance value of 0,024. Variable profitability haspositive affect the corporate social responsibility with a significance value of 0,005.Keywords : corporate social responsibility, liquidity, profitability
ANALISIS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Sukoharjo Tahun 2011 – 2015) Muhammad Rofiq Sunarko, Mirna Suwanti, Suharno &
Akuntansi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study was to analyze the effectiveness, efficiency and taxcontribution in Sukoharjo district from 2011-2015. This research is a case study inSukoharjo district. The type of data using quantitative and qualitative data. Sourcesof data using secondary sources. The technique of collecting data used interviews,documentation and observation. Data were analyzed used effectiveness ratio,efficiency ratio and the ratio of contributions. The results showed the averageeffective tax revenues in the years 2011-2015 Sukoharjo said to be effective as apercentage effectiveness by 124.97%. The average efficiency ratio Sukoharjoregency hotel tax revenue in 2011-2015 is said to be sufficient. The average rate ofgrowth of tax revenue in Sukoharjo district during the last five years are the years2011-2015 shows the growth rate of 66,71% that expressed less successful.Keywords: effectiveness, efficiency, contribution, hotel taxes
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMA DI BEI PERIODE 2013 – 2015 Djoko Kristianto, Era Novita Sari, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of Good Corporate Governance onfinancial performance at basic and chemical industry manufacturing companies.Independent Variables Good Corporate Governance in this research is independentboard of commissioner, board of directors, audit committee, managerial ownership,and institutional ownership. The population in this study are all basic and chemicalmanufacturing companies listed on the Indonesia Stock Exchange (IDX) andcontinuously publish financial statements in 2013-2015. Based on purposivesampling method, samples obtained are 52 companies foreach yearin the period2013-2015, so obtain 156 observations data. As for the criteria of financialperformance in this study was measured by using Cash Flow Return on Assest(CFROA), whilst statistic analysis that used in this study was multiple linearregression with program Statistical Package for Social Science (SPSS) version 16.The result of this research showed that the variable of Good Corporate Governancethat is independent board and board of directors have positive influence to financialperformance in basic and chemical manufacturing company, while the variable ofGood Corporate Governance that is audit committee, managerial ownership, andinstitutional ownership have negative effect to financial performance at companyManufacturing basic industries and chemicals.Keywords: Good Corporate Governance, financial performance, CFROPENDAHULUAN
PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015) Djoko Kristianto, Indri Atina, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study to determine the significance of the effect of the netprofit margin and operating expenses to the corporate income tax. The population inthis study is a food and beverage company listed in Indonesia Stock Exchange in2013-2015. Sampling techniques in this study using purposive sampling in order toobtain a sample of 11 companies out of 15 companies that meet the criteria of foodand beverage companies in the Indonesia Stock Exchange in the years 2013-2015.Data taken from the official website of Indonesia Stock Exchange (www.idx.co.id).The results of t test analysis showed that there was no significant effect on the netprofit margin of the corporate income tax, a significant influence on the operationalcosts of the corporate income tax. F test results indicate that a significant differencebetween the net profit margin and operating expenses to the corporate income tax.Keywords: net profit margin, operating expenses, corporate income tax
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, LINGKUNGAN BIROKRASI, KOMITMEN MANAJEMEN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN Djoko Kristianto, Denita Lilik Mastuti, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the influence of characteristics ofbudget objectives, bureaucratic environment, management commitment and humanresource quality to budget absorption. Type of survey research in sub-district inBanjarsari Sub-district Surakarta City. The population of employee research isdirectly related to the preparation of the budget of 46 people, all of which are usedas research samples with census techniques. Data collection techniques useddocumentation and questionnaires. Data analysis techniques use multiple linearregression. The results showed that the characteristics of budget objectives,bureaucracy environment, management commitment and quality of human resourceshave a positive and significant effect on the absorption of urban budget inKecamatan Banjarsari Kota Surakarta.Keywords: characteristics of budget objectives, bureaucratic environment,management commitment, human resources quality
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT TELEKOMUNIKASI INDONESIA Tbk TAHUN 2014 – 2015 BERDASARKAN KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 TENTANG PENILAIAN TINGKAT KESEHATAN BADAN USAHA MILIK NEGARA Bambang Widarno, Fifi Ergiyanti, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Financial ratio analysis to help determine the level of financial performance isgood or otherwise. The purpose of this study was to analyze financial performancePT Telekomunikasi Indonesia Tbk Year 2014-2015 by the Minister of State-OwnedEnterprises No. KEP-100 / MBU / 2002 on Evaluation of Health State-OwnedEnterprises in terms of the ratio of reward to shareholders (ROE), RewardsInvestment (ROI), Cash Ratio, Current Ratio , Collection Periods, InventoryTurnover, total asset Turnover, and the ratio of equity capital to total assets. Thisresearch is a case study on PT Telekomunikasi Indonesia Tbk years 2014-2015. Thedata used is the quantitative and qualitative data. Sources of data in the study usingsecondary data. Secondary data in this study of the financial statements.Telekomunikasi Indonesia Tbk, which is obtained through the website of IndonesiaStock Exchange data collection methods were used: documentation. Data analysistechnique used to use descriptive analysis. In conclusion that: (1) performanceappraisal PT Telekomunikasi Indonesia Tbk in 2014 earned a score of 62,6, or89,43% of the total score should have been 70, based on the assessment of the levelof Health State-owned PT Telkom is in the category AA 80 < TS <= 95 with healthyvalues. (2) performance appraisal PT Telekomunikasi Indonesia Tbk in 2015 gained63,1, or 90,14% of the total is supposed to be 70, based on the assessment of thelevel of Health State-owned PT Telkom is in the category AA 80 < TS <= 95 withhealthy values. (3) the performance of PT Telekomunikasi Indonesia Tbk from 2014to 2015 has increased, which in 2014 earned a score of 62,6 to 89,43% by value orhealthy, and in 2015 earned a score of 63,1 or 90,14% with a healthy value.Keywords: ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, InventoryTurnover, Total Asset Turnover, the ratio of equity capital to total assets.
PENGARUH KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Saptantinah Puji Astuti, Tomi Dwi Permadi, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Investors in making investments need to pay attention to information operatingcash flow, cash flow investing and financing cash flows, due to the cash flowstatement is relatively easier to interpret and relatively difficult to manipulate. Thepurpose of this study was to analyze the significance of the effect of operating cashflow, cash flow investing and financing cash flows partially or simultaneously to thestock price at the state-owned enterprises listed on the Indonesia Stock Exchange.This study uses a case study at state-owned enterprises listed on the Indonesia StockExchange, the type of data used quantitative and qualitative data, the data sourceused secondary data. The population in this study are all state-owned enterpriseslisted on the Indonesia Stock Exchange totaling 20 companies. The samples usedwere 19 companies, with a sampling technique used purposive sampling. Dataanalysis techniques used classical assumption test and multiple linear regressionanalysis. In conclusion that: Operating cash flow and investing cash flows positiveeffect is not significant to the stock price at the state-owned enterprises listed on theIndonesia Stock Exchange, while financing cash flows significant positive effect onstock prices at state-owned enterprises listed on the Indonesia Stock Exchange.Simultaneously, operating cash flow, cash flow investing and financing cash flowssignificantly influence stock prices at state-owned enterprises listed on the IndonesiaStock Exchange. Researchers further in conducting research on the factors thataffect stock prices can add other independent variables, such as earnings growth,financial ratios, and so forth.Keywords: operating cash flow, investing cash flows, financing cash flows, stockprices
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INOVASI SEBAGAI VARIABEL MEDIASI Muhammad Rofiq Sunarko, Natalia Hadiani, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is to analyze of: 1) the effect of accountinginformation system quality on employee performance 2) the effect of accountinginformation system quality to innovation 3) the effect of innovation on employeeperformance 4) the effect of quality of accounting information system onemployeeperformance with innovation as mediation variable. This research is a survey onemployee of finance and administration CV The Group's New Hope in Surakartaamounts to 35 people and all of them are sampled by census technique. This type ofdata used qualitative and quantitative data. Data source uses primary data andsecondary data. Methods of data collection used questionnaires and literature study.Data analysis technique used path analysis. The results showed that the quality ofAccounting Information System has a positive and significant effect on employeeperformance. Quality Accounting Information System has a positive and significanteffect on innovation. Innovation has a positive and significant effect on employeeperformance. Quality Accounting Information System has a positive and significanteffect on employee performance with innovation as a mediation variable.Keywords: quality of Accounting Information System, innovation, employeeperformance
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA Muhammad Rofiq Sunarko, Sudarmadi, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): 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 firm size, profitability,financial leverage and net profit margin on income smoothing. This research is acase study on a company's real estate and properties listed in the Indonesia StockExchange for the period 2012-2015. The type of data using quantitative andqualitative data. Source data using secondary data. The study population 42companies real estate and properties are listed on the Stock Exchange and the wholeis used as a sample with a total sampling technique. Collecting data used the methodof documentation. Data were analyzed used logistic regression. The results showedthat the firm size has negative and no significant effect on the income smoothing.Profitability has negative and significant effect on income smoothing. Financialleverage has negative and significant negative effect on the income smoothing. Netprofit margin has positive and significant effect on income smoothing.Keywords: firm size, profitability, financial leverage, net profit margin, incomesmoothing
PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI Dewi Saptantinah Puji Astuti, Sari Ratih, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The study aims to asses the financial performance of companies using financialratio analysis, by taking an object on the telecommunications companies, based onthe development of telecommunications is increasingly with the rapid advance oftechnology and information. Source of data used in the form of secondary data,namely the company’s published financial statements. The type of data used in theform of quantitative and qualitative data. Techniques of data analysis using ratioanalysis and the ratio used is the ratio of liquidity is current ratio, solvency ratio ofdebt to equity ratio, the ratio of activity namely total assets turnover, andprofitability ratio of return on equity. Based on the results of data analysis has beendone, it is known that the performance of the telecommunications company has nothave a good performance. It can be seen from the calculation of the current ratio ofthe telecommunications company can not meet its current liabilities with currentassets, debt to equity telecommunications company has not be said to be goodbecause the amount of liability is greater than the amount of capital available, totalassets turnover telecommunications company has not be said to be good because theamount of assets the company has not been able to produce optimal sales, return onequity telecommunications company has not be said to be good because the netincome earned less than the amount of capital.Keywords: liquidity ratios, activity ratios, solvency ratios, profitability ratios

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