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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 UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA Sudarmadi, Rispantyo & Muhammad Rofiq Sunarko
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
PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015) Indri Atina, Fadjar Harimurti & Djoko Kristianto
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 KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tomi Dwi Permadi, Bambang Widarno & Dewi Saptantinah Puji Astuti
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 LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Rina Mudjiyanti & Salis Saevy Maulani
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) Mirna Suwanti, Suharno & Muhammad Rofiq Sunarko
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 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
PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI Sari Ratih, Rispantyo & Dewi Saptantinah Puji Astuti
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
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, LINGKUNGAN BIROKRASI, KOMITMEN MANAJEMEN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN Denita Lilik Mastuti, Suharno & Djoko Kristianto
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
PENERAPAN SISTEM AKUNTANSI SEDERHANA: LAPORAN KEUANGAN UMKM Mujiyono, Indah Handaruwati & Hernawati Pramesti
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 build a Financial Reporting Model Using SimpleAccounting System For SMEs. The approach used is qualitative-phenomenologyapproach to test the implementation of model and analysis is SMEs in Surakarta. Theobservation unit is the owner, member or employee and the facilities andinfrastructure associated with SMEs. The output of this research is one model andsocial engeneering program the form of Financial Reporting Model Using SimpleAccounting System For SMEsKeywords: MSME, Simple accounting system
PENGARUH KOMPENSASI, MOTIVASI, KOMITMEN ORGANISASIONAL DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (Survei pada Koperasi Karyawan Perusahaan Manufaktur di Kabupaten Pati) Monica Zelvia Conny Astari, Rispantyo & Djoko Kristianto
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 performance of Accountants in conducting its work is influenced byvarious factors, such as compensation, motivation, organizational commitment andknowledge of accounting. The purpose of this study was to analyze the effect betweencompensation, motivation, organizational commitment and knowledge of accountingor partially simultaneously against the performance of an employee the accountingsection. This study used a case study on the employee's part in cooperativeaccounting Manufacturing Company Employee Pati. The data type used isqualitative data and quantitative data, the source data used the primary data.Populations and samples in this study are all employees of the accounting section atCoop Employees manufacturing company in Pati as much as 32 employees, so thisresearch is the study of the census. Technique of data analysis used a classicassumption test, and multiple linear regression analysis. The research resultsobtained a conclusion that compensation, motivation, organizational commitmentand knowledge of accounting are partial and significant effect simultaneously onperformance of employees accounting section on Employee Cooperativemanufacturing company in Pati.Keywords: motivation, compensation, organizational commitment, knowledge ofaccounting, accounting employee performance.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INOVASI SEBAGAI VARIABEL MEDIASI Natalia Hadiani, Djoko Kristianto & Muhammad Rofiq Sunarko
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 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

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