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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 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi" : 12 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTAN Djoko Kristianto, Ida Siti Mudrikah, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of research to examine the influence of Profession Perception, Career Motivation, Economic Motivation, Quality Motivation and Cost of Education on Student Interest Participate in Accounting Profession Education partially. This research use survey method, student population of Faculty of Economics of Private University at Solo accredited B. Sampling technique using judgment sampling and Sampling Quota, got sample of student of Economic Faculty of Slamet Riyadi University (UNISRI) and Setia Budi University (USB) and Tunas Pembangunan University (UTP), so that the sample as many as 95 students, because UTP can not be done research so that only students UNISRI and USB who become the research sample. The analysis technique used multiple linear regression analysis, t test, F test, and Coefficient of Determination. The results of the research are Perception Profession, Career Motivation, Economic Motivation, Motivation of Quality have significant influence to the Interest of Following PPAk Universitas Slamet Riyadi (UNISRI) and Setia Budi University (USB) and Education Cost has no significant effect on the Interest of Following PPAk Universitas Slamet Riyadi (UNISRI) and Setia Budi University (USB).Keywords: Professional Perception, Career Motivation, Economic Motivation, Quality Motivation, Education Cost, Interest Following PPAk.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA, SEMARANG DAN YOGYAKARTA Djoko Kristantianto, Anissa Kezia Damayanti, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to analyze the factors that affect the performance of auditors. This research is a survey research at Public Accounting Firms in Surakarta, Semarang and Yogyakarta. The study took primary data by spreading the questionnaire. Sampling technique in this research use purposive sampling. The number of respondents of this study is 55 respondents, but the return and can be processed is 48 questionnaires. Technical analysis used is’multiple’linear regression’analysis. The result of this research shows that: (1) Locus Of Control has positive and not significant effect on auditor performance, (2) Auditor Professionalism has positive and significant influence to auditor performance, (3) The leadership style take effect positive and significant to the auditor's performance, (4) Organizational Commitment take effect negative and not significant on auditor's performance, (5) Professional Ethics take effect negative and not significant on auditor performance.Keywords: Locus of control, Auditor professionalism, Leadership style, Organizational commitment, Professional ethics, Auditor performance
MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016) Djoko Kristianto, Anisa Latifa, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with the mechanism of applying PP No. 46. The analysis of tax deductions made by UD X in accordance with the laws and regulations, is evidenced by a monthly turnover deduction. The analysis of tax deposit made by UD X in accordance with the legislation, this is evidenced by the orderly make deposits every month at the post office or bank perception. Tax reporting analysis conducted by UD X in accordance with the laws and regulations, as evidenced by reporting the letter of tax payments of the year and the letter of annual tax payment in KPP Pratama Ngawi.Keywords: Income tax, micro small medium enterprises, government regulation number 46 of 2013.
PEMBERDAYAAN MASYARAKAT MELALUI PEMANFAATAN LIMBAH SAMPAH RUMAH TANGGA: KAJIAN PADA BANK SAMPAH DI KABUPATEN SUKOHARJO Aris Eddy Sarwono, Y Anni Aryani, Doddy Setiawan, Isna Putri Rahmawati &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This our team is performed in the garbage bank in Joho, Sukoharjo. The purpose of this devotion activity is to empower the community by utilizing household waste both organic and non organic waste. The result this activity to provide solutions of problems faced by the partners (Joho Makmur and Suka Maju), the management of the handling and waste management, the use of organic and non-organic, management support facilities for waste management, packaging and marketing of bank the waste activities product. This activity is expected to develop the waste bank with local government support.Keywords: Bank waste, organic, non organic, empowerment
ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016 Fadjar Harimurti, Theresia Alfita Cahyaningrat, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is used as data analysis technique, both t test and F test. The results of this research are (1) Return on asset variable have positive affects and not significant influence on the income smoothing, (2) The net profit margin have not significant influence on the income smoothing (3) Financial leverage have not significant influence on the income smoothing and (4) Income tax havenot significant influenceon the income smoothing.Keywords: return on asset, net profit margin, financial leverage, income tax, income smoothing.
ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA Bambang Widarno, Pujiyanti, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to know the management and accountability of the use of funds of the village in the village of Blora Regency Kecamatan Randublatung, as well as the factors that support and hinder the provision of management and accountability the use of the village fund. This research is a case study in the village of Blora Regency Kecamatan Randublatung, types of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research is the entire village of devices involved in the management of the village Fund, that as many as 30 people. The number of samples in the study as many as 30 people, so this research is the study of the census. Data collection techniques using questionnaires, observation and documentation. Data analysis techniques using qualitative deskiptif analysis. The research results obtained the conclusion that: the use of the village Fund in terms of planning and budgeting, execution, administering and reporting and accountability of entry categories. Restricting factors in the management of and accountability for the use of funds of the village, namely in the form of the limited human resources and funding the village obtained the village does not comply with budget planning, while the supporting factors in the management and accountability for the use of the village Fund, namely government support as well as village community participation in supporting the development of the village.Keywords: management and accountability, the village fund
PENGARUH SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN (Studi Kasus pada Koperasi Simpan Pinjam Artha Jaya Makmur Surakarta) Djoko Kristianto, Catur Kristanto, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): 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 accounting information systems influence the granting of credit and the effectiveness of the internal control system partially and simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Prosperous Surakarta.. Populations and samples in this study are all employees of the internal audit section, part of a Ministry, part of the credit, part public, part credit supervision and accounting section on Cooperative Loan (KSP) Artha Jaya Makmur Surakarta totaling 26 employee. Data analysis techniques using multiple linear regression, t-test, F-test, and the coefficient of determination. The research results obtained the conclusion that there is a significant influence on the accounting information system of granting of credit and the effectiveness of internal control systems simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Makmur Surakarta.Keywords: accounting information systems, the effectiveness of the internal control system, employee performance
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT BENGAWAN TEX Fadjar Harimurti, Vizhencia Azoka Puspa Nanda, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to know the calculation of cost of goods production with Activity-Based Costing System in PT Bengawan Tex in Surakarta. Data analysis techniques using staple production price analysis with the method of Activity Based Costing System. The research results obtained the conclusion that the calculation of cost of goods production (HPP) transparent plastic sack T45 uses calculation of companies is amounting to Rp 679,88 per sheet, while the HPP uses Activity Based Costing Rp 660.26, or There are savings of Rp 19,63 per sheet. Transparent plastic sack HPP T70 calculation based on the company amounting to Rp 1.777,55 per sheet, whereas the calculation system with Activity Based Costing Rp 1.726,23, or there are savings of Rp 51,32 per sheet. Cost of goods production (HPP) plastic sack dop T45 calculation based on the company amounting to Rp 701,56 per sheet, whereas the calculation using Activity Based Costing Rp 681,31, or there are savings of Rp 20,25 per sheet. HPP plastic sack dop T70 according to calculations of the company amounting to Rp 1.801,20 per sheet, whereas the calculation using Activity Based Costing Rp 1.749,20 or there are savings of Rp 52,00 per sheet. The determination of the price of a staple production of plastic sacks cost accounting system according to company results are higher than the calculation system with Activity Based Costing. This means the price of the staple production according to the company's more expensive than a system of Activity Based Costing.Keywords: Cost of Goods Production, Activity-Based Costing System
PENERIMAAN OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Kun Ismawati, Siswi Istining Tyas &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine the effect of profitability, company growth, previous year’s audit opinion, company size, and Debt to Asset Ratio to acceptance of going concern audit opinion. This type of research is an empirical research, and the study was conducted at the manufacturing companies listed in Indonesia Stock Exchange in 2011 until 2013. The sampling technique used purposive sampling method with a total sample of 31 companies and 93 observations. Analysis techniquues used in this research is descriptive analysis and logistic regression analysis. The results show that profitability does not significantly influence on acceptance of going concern audit opinion on manufacturing companies in the Indonesia Stock Exchange, Company Growth significantly and negatively related to acceptance of going concern audit opinion on manufacturing companies in the Indonesia Stock Exchange, Previous year’s audit opinion has positive effect significantly related to acceptance of going concern audit opinion on manufacturing companies in the Indonesia Stock Exchange, company size does not significantly influence the timeliness of financial reports on manufacturing companies in the Indonesia Stock Exchange and debt to asset ratio has positive effect significantly related to acceptance of going concern audit opinion on manufacturing companies in Indonesia Stock Exchange.Keywords: Profitability, Company Growth, Previous year’s audit opinion, Company Size, Debt to Asset Ratio, Acceptance of Gooing Concern Audit Opinion.
PENGARUH SUMBER DAN PENYALURAN KREDIT TERHADAP LABA DAN HARGA SAHAM BANK PADA BURSA EFEK INDONESIA (Studi Empiris pada Bank Umum di Bursa Efek Indonesia periode 2013 – 2016) Fadjar Harimurti, Rina Yuli Ningsih, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine and analyze the influence of third party funds (DPK), credit distribution and Non Performing Loan (ROA) to the profitability (ROA) and the influence of ROA on stock prices of banks listed on the BEI. The data used in this study are the financial reports published during 2013 - 2016. This study used a sample of 30 companies with sample selection using Purposive Sampling method. The analysis tools used in this research are simple and multiplel linearregression analysis at 5% of significance level. The results showed that DPK has negative and insignificant effects on ROA. Credit distribution has positive and significant impacts on ROA. Bad credit has negative and significant effects on ROA, and ROA has positive and significant effects on stock price of bank registered in BEI on the period of 2013 - 2016.Keywords: Stock Price, ROA, DPK, Credit Distribution, NPL.

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