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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 22 Documents
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Search results for , issue "Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi" : 22 Documents clear
PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN DIMENSI FRAUD DIAMOND Endang Masitoh W., Dyah Noviana Primasari, Suhendro &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research examined factors that influence the behavior of student’scheating by using the concept of fraud diamond consisting of pressure,opportunity, rationalization, and individual’s capability. This researchpopulation is students S1 college in Surakarta that was active. Sample used inthis research is students department of economics S1 accounting courses collegein Surakarta. Sample selection using purposive sampling method. In this researchuse research instruments a questionnaire. The research sample obtained by 129students department of economics S1 accountinng courses college in Surakarta.Methods of data analysis using multiple linear regression analysis. The result ofthis research show that opportunity and capability individual’s have positivesignificant effect to students academic fraud behavior committed by accountingstudents, whereas pressure and individual’s capability did not influence tostudents academic fraud behavior committed by accounting students.Keywords: academic fraud, fraud diamond, accounting students, college,Surakarta.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN/KOTA DI JAWA TENGAH Bambang Widarno, Dwi Handayani, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The implementation of regional autonomy demands of each local governmentto independently finance the expenditure areas, as indicated by increased economicgrowth. The purpose of this study were: to analyze the significance of the influence ofregional revenue and Fund Balance partially or simultaneously to Economic Growthin Regency / City in Central Java. This study uses a case study in the District / Cityin Central Java for 2013-2015, the type of data used quantitative and qualitativedata, the data source used secondary data. The samples are all regencies / cities inCentral Java province a total of 35 districts / cities, so this study is a census study.Data analysis techniques used classical assumption test and multiple linearregression analysis, t-test, F and coefficient of determination. In conclusion, thatthere is a positive and significant influence local revenues to economic growth in theDistrict / City in Central Java, meaning that if the local revenue increases it canincrease economic growth. There is a positive and significant impact on economicgrowth of equalization funds in the District / City in Central Java, meaning that if thebalancing fund increases it can increase economic growth. There is significantinfluence local revenues and equalization funds simultaneously on the dependentvariable is economic growth in the District / City in Central Java.Keywords: local revenues, equalization funds, economic growth.
PENGARUH MINAT BELAJAR, PERILAKU BELAJAR, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Djoko Kristianto, Susi Susanti, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aim to examine impact of learning behavior, IntellectualIntelligence, and emotional intelligence towards the level of understanding ofaccountancy student. This study used a survey method that uses primary datacollected from questionnaires. The population in this study were students at the endof the Faculty of Economics Department of Accounting at Surakarta. The numberof samples taken in this study are 75 students from STIE AUB Surakarta. Theresults showed that the partial intelligence and emotional intelligence significantlyinfluence the understanding of accounting whereas spiritual intelligence andlearning behavior has no Influence on the understanding of accounting.Keywords: interest to lear, learning behavior, Intellectual Intelligence, emotionalintelligence, level of accounting understanding
PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING Muhammad Rofiq Sunarko, Riyan Tri Prakoso, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the influence of thePublic Ownership, Solvency, Profitability on the Audit Delay. It also tested themoderating variable (Public Accounting Firm Reputation) strengthening theinfluence of public ownership variables, Solvency and Profabilitas on the AuditDelay. This research was conducted at the state-owned company in BEI period 2011-2015 the number of samples used were 18 companies through purposive sampling.Data analysis technique used is the classical assumption, multiple linear regressionanalysis and Moderated Regression Analysis (MRA) with SPSS 22. The results ofpartial analysis we concluded that the independent variables did not significantlyinfluence the Audit Delay. The results showed that the moderating variableReputation Audit Firm does not moderate the Delay on the independent variable.While the results of simultaneous analysis we concluded that the independentvariable and significant effect on Audit Delay. The results of the analysis ofdetermination coefficient values obtained Adjusted R Square by 7.9% while theremaining 91.1% is influenced by other variables outside variables studied.Keywords: audit delay, public ownership, solvency, profitability, reputation publicaccounting firm.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BERDASARKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN EARNINGS, CAPITAL Dewi Saptantinah Puji Astuti, Wiwin Sulistyani, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Bank in maintaining customer confidence, the banking institutions need toimprove the health of banks. One bank health maintenance done while maintainingliquidity so that banks can meet its obligations and maintain its performance to thebank always gain the trust of the community. The purpose of this study are: 1) Toanalyze the soundness of PT State Savings Bank Tbk and PT Bank Central Asia Tbkin terms of Risk Profile, Good Corporate Governance, Earnings and Capital. 2) Toanalyze the ratio of bank soundness between PT State Savings Bank Tbk and PTBank Central Asia Tbk in terms of Risk Profile, Earning Good CorporateGovernance and Capital. This research is a case study on PT State Savings Bank Tbkand PT Bank Central Asia, Tbk Period 2013-2015. Sources of data in the study usingsecondary data. Secondary data in this study a financial statement and thepublication of good corporate governance of banking institutions that made theobject of research, obtained through the website of Indonesia Stock Exchange. Dataanalysis techniques used method RGEC. In conclusion that the health of banks interms of Risk Profile, Earning Good Corporate Governance and Capital between PTBank Central Asia Tbk and PT State Savings Bank Tbk years 2013-2015 showed thatPT Bank Central Asia Tbk have better health levels.Keywords: healthy banks, risk profile, good corporate governance, earnings, capital
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA HARGA POKOK PRODUKSI (Studi Kasus pada CV Putra Jaya Rotan) Djoko Kristianto, Jemy Hendra Widyanto, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study uses the concept of a system of Activity Based Costing (ABC).Activity Based Costing System to make the activity as the central point of itsactivities. Information about the activity measured, recorded and provided in ashared database using Activity Based Costing system. It is based on the premise thatthe cause of the cost is the activities undertaken in a company, so naturally whenallocating indirect costs is based on the activity. Based on the above definition ofActivity Based Costing is a cost accounting system that will impose costs to productsor customers based on the resources consumed by identifying the cost of eachactivity required to produce a product or service. Researchers used Putra JayaRattan as an object in this study because of Putra Jaya Rotan because in thecalculation of factory overhead costs are still using traditional methods orconventional. In traditional or conventional whole system of indirect costs will becollected in a single grouping of cost (Cost Pool), then the total costs are allocatedto the basic allocation to a cost object. Base allocation used in Traditional System isin the form of hours, direct labor, direct labor costs, raw material costs, the numberof hours the engine, or the number of units produced. All this allocation basis is thecost driver is only related to volume or level of production that is used to allocateFactory Overhead. Results of determining the cost of production CV Putra JayaRattan using the traditional system of Rp1,500.000; per year for a total of Rp3.600.000.000;. While using the ABC method obtained a price of Rp 1.102.287,59per year with a total of Rp 2.645.490.216. The price difference using traditionalmethods and using the ABC method is Rp 397.712,41; whereas the difference in thetotal is Rp 954.509.784;.Keywords: implement activity based costing, cost of production.
PENGARUH INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME TERHADAP EFEKTIVITAS STUKTUR PENGENDALIAN INTERNAL PADA PT PERTANI (PERSERO) CABANG SURAKARTA Fadjar Harimurti, Dhesy Andriarti, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence ofinternal auditor independence and professionalism of the effectiveness of internalcontrol structures partially or simultaneously. The population in this study were allemployees of PT Pertani (Persero) Branch of Surakarta. Data obtained fromquestionnaires. The research concludes that (1) the t test results count of 2,105 witha probability value 0.045 < 0.05, which means the independence of the internalauditor positive and significant impact on the effectiveness of the internal controlstructure. (2) Results of the t test of 2,307 with a probability value 0,029 < 0,05,which means professionalism positive and significant impact on the effectiveness ofthe internal control structure. (3) The test results F count equal to 6,872 with p value0,004 < 0,05, which means the internal auditor independence and professionalismpositive and significant impact on the effectiveness of internal control structuressimultaneously.Keywords: internal control structure, effectiveness, independence, internal auditors,professionalism.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK CAMPURAN DAN BANK ASING MENGGUNAKAN METODE RGEC PERIODE 2012 – 2015 Bambang Widarno, Widayaningsih, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The objective of research is to compare the performance of Mixed Bank andForeign Bank in the period of 2012-2015. This study employed a case study in ANZIndonesia and Citibank Indonesia banks using purposive sampling as the samplingtechnique. The data source employed was secondary data obtained indirectly fromthe company through library study. Technique of analyzing data used was RGECratio analysis and independent sample t-test. The result of research were shown asfollows there was a difference of financial performance between ANZ Indonesia andCitibank Indonesia banks the period of 2012-2015. Citibank Indonesia had betterperformance than ANZ Indonesia did, viewed from GCG and NIM mean while, theresult of independent sample t-test on IRR, BOPO and ROA showed no difference ofperformance between ANZ Indonesia and Citibank Indonesia banks the period of2012-2015.Keywords: NPL, IRR, NPL, BOPO, GCG, ROA, NIM, CAR.
PENGARUH PERTUMBUHAN EKONOMI, PENGGANGURAN, DAN KEMISKINAN TERHADAP KINERJA KEUANGAN DAERAH (Studi Kasus di Wilayah Soloraya Periode 2013 – 2015) Fadjar Harimurti, Antonius Krisna Yoga Raharja, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

High economic growth, decreasing unemployment and poverty is a picture ofthe results of government performance in the welfare of its people. Financialperformance is increasing, allegedly not always capable of encouraging economicgrowth, and reduce unemployment and poverty. The purpose of this study todetermine the effect on the financial performance of economic growth,unemployment and poverty. This study used a sample of six counties and one city inCentral Java province with the object of research is the performance of the financial,economic growth, unemployment and poverty in 2013 – 2015. Testing the hypothesisin this study was conducted with the assumption of classical and multiple linearregression analysis. Based on budget data description District / Municipality in thearea Soloraya known that economic growth is the highest budget of 6,71% which isin Sragen in 2013. While the lowest budget growth is 4,79% which is in Wonogiri in2013. Berdasarkan acquire data budget District / Municipality in the area Solorayaknown that unemployment is the highest budget by 7,22%, ie in Surakarta in 2013.While unemployment is the lowest budget of 2,03% which is in Boyolali in 2015.Based on data description budget data District / Municipality in Soloraya regionknown that most poverty budget is 15,93% which is in Sragen in 2013. While thelowest budget of poverty is 9,18% which is in Sukoharjo district in 2013.Keywords: financial performance, economic growth, unemployment, poverty
ANALISIS PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, JUMLAH PENDUDUK, JUMLAH PERUSAHAAN DAN INVESTASI TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah) Djoko Kristianto, Wiji Lestari, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Each local government is vying to be able to improve own economic recovery,including improving revenue (PAD). The larger the PAD then it shows that theregion is able to implement fiscal decentralization and reduced dependence on thecentral government. The purpose of this study was to analyze the significance of theinfluence of the GDP, population, number of firms and investment simultaneously onrevenue to the district / city in Central Java province in 2010-2014. This study uses acase study at the district / city in Central Java province, the type of data usedquantitative and qualitative data, the data source used secondary data. Populationand sample in this research is all regencies / cities in Central Java province a totalof 35 districts / cities, so this study is a census study. Data analysis techniques usedclassical assumption test and multiple linear regression analysis. In conclusion that:the GDP significantly and negatively related to source revenue at district / town inCentral Java. The population, the number of companies and investments are notsignificant positive effect on revenue in the regency / city in Central Java. Theinfluence of the GDP, population, number of firms and investment simultaneouslysignificant effect on the dependent variable is the local revenue in regencies / citiesin Central Java.Keywords: The GDP, population, number of enterprises, investment, revenue.

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