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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 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi" : 12 Documents clear
PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) Wulandari, Wulandari; Puji Astuti, Dewi Saptantinah; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): 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 of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in public accounting in the region of Surakarta and Yogyakarta. The number of samples in the study based on the number of questionnaires returned, i.e. as many as 47 respondents. Sampling techniques using acidental sampling. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis and test of the absolute difference. The research results obtained conclusions that due professional care, competence, motivation and independence of Auditors Auditors significant positive effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta, while time budget significant negative pressure effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta.
ANALISIS PERBEDAAN PROFITABILITAS, TOTAL ASSET TURN OVER, KEBIJAKAN UTANG DAN KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN ROKOK, PERUSAHAAN KONTRUKSI DAN BANGUNAN SERTA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firdaus, Rizqi Romadhani Ati; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): 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 profitability, total asset turnover and debt policy on dividend policy and to analyze differences in dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange. This type of research is a case study. A sample of 18 cigarette companies, cement and construction and building companies are listed on the Indonesia Stock Exchange 2013 – 2016. Data collection techniques use documentation. Data analysis techniques use Desciptive test and Post Hoc test.. The results of shows that there is a difference ROA, TATO, debt policy and dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange.
PENGARUH TEKNOLOGI INFORMASI DAN SISTEM INFORMASI TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN BOYOLALI Nilasari, Tika Dayanti; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research was to analyze the influence of information technology and information systems as well as analyze the dominant influence between information technology and information systems on performance of service public Service Employees on the population and Notes Civil Boyolali Regency.This type of research survey, with data-collecting interviews, questionnaires, and study of the literature.Test instrument validity and reliability. Data analysis techniques using multiple linear regression, t-test, F-test and test the coefficient of determination.The results showed there are significant effects of information technology on performance of public service in the Department of population and civil registration Boyolali Regency.There are significant effects of information systems on performance of public service Employees in the Department of population and civil registration Boyolali Regency.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, DAN UMUR LISTING TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (SURVEI PADA PERUSAHAAN JASA SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014 – 2016) Sari, Novita; Kristianto, Djoko; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aim to analyze factors which affect the Implementation of Good Corporate Governmant in annual report of property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The factors tested in this research are Company Size, Profitability, Leverage, Institutional Ownership, Board of Commissioners, and Firm Listing Age as independent variables. The population in this study are property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The technique of sampling uses purposive sampling method and obtained 14 companies. This study using multiple regression analysis to tested factors which affect the Implementation of Good Corporate Government. The result showed that Institutional Ownership has effect on implementation of good corporate government. Meanwhile the other variables, Company Size, Profitability, Leverage, Board of Commissioners, And Firm Listing Age do not have effect on Implementation of Good Corporate Government. Further research is expected to increase the numbers of samples and not only focus on property and real estate companies as the object of research.
STANDAR UKURAN PERUSAHAAN YANG TELAH MELAKUKAN MANAJEMEN PAJAK DENGAN INDIKATOR CASH ETR (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016) Handayani, Muji; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax is an important source of funds that will be used to finance state expenditure. In tax collection there are differences in interests between tax authorities and companies. So that the company desire arises to minimize the tax burden that must be paid in order to increase profits. Efforts made by the company are to carry out tax management. The purpose of this study is to determine the standard size of the company that conducts tax management. This study uses empirical studies conducted on food and beverage companies listed on the Indonesia stock exchange for the period 2013 – 2016.The sampling technique uses purposive sampling method. The type of data used is qualitative data and quantitative data. The data analysis technique in this study uses statistical calculations (Range) to get the standard value of the size of the company that has done tax management. Based on the results of data analysis that has been done, it can be seen that companies that have carried out tax management are companies that have an ETR Cash value (CETR) of less than 0.23953.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI DOSEN DAN KARYAWAN UNIVERSITAS SLAMET RIYADI SURAKARTA Santosa, Ridho Nugroho Putra; Rispantyo, Rispantyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): 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 of private equity and loan capital simultaneously significant effect against the rest of the results of efforts at Cooperative University Faculty and employees of the Slamet Riyadi. 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 secondary. Method of data collection used documentation. Technique of data analysis used a classic assumption test, multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that there is a significant and positive influence on the capital of its own against the rest of the business results. Capital lending significant negative effect against the rest of the business results. Private equity and loan capital in the influential simultan significantly to the rest of the business results.
PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN Aprianto, Julang; Harimurti, Fajar; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): 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 e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a questionnaire. The data analysis technique used is multiple linear regression. The results showed that e-filling had a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta. e-billing hasda positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office. e-invoices have a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta.
PENGARUH SANKSI PAJAK, KUALITAS PELAYANAN, TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pedagang di Pusat Grosir Solo) Hasanah, Uswatun; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the effect of tax sanctions, service quality, and level of education. This study uses a survey method, the type of data used is qualitative data that will be supported with quantitative data, data sources used primary data and secondary data. The population in this study were 150 MSME taxpayers from 700 traders at the Solo Wholesale Center. The number of samples in the study was 50 respondents, with sampling using a Convenience Sampling (sample selected with consideration of convenience). Data collection methods used: questionnaires and interviews. Data analysis techniques used were validity test, reliability test, classic assumption test, and multiple linear regression analysis, t test, F test, and determination coefficient test by using SPSS version 21. The results of the study concluded that: 1). There is a significant influence between tax sanctions on SME taxpayer compliance with traders at the Solo Wholesale Center 2). There is a significant influence on the quality of service to the compliance of SME merchant tax wages in Solo Wholesale Center 3) There is an influence of education level on MSME taxpayer compliance at the Wholesale Center Solo.From the calculation results obtained the value of Adjusted R Square =0,395 = 39,5% so that it is known that the influence / contribution given by the independent variable is Tax Sanctions (X¬1), Service Quality (X2) and Education Level (X3) towards the dependent variable is the MSME Taxpayer Compliance (Y) on Traders at PGS of 39,5% while the rest (100% - 39,5%) = 60,5% is influenced by other factors outside the variables not examined.
ANALISIS PENERAPAN KEWAJIBAN PERPAJAKAN PERUSAHAAN JASA KONSTRUKSI PADA PT. SARANA BANGUN PERKASA SURAKARTA Sari, Widi Nurindah; Harimurti, Fadjar; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The Indonesian government is currently seeking equitable development, One of the government's efforts to obtain funds was obtained from tax collection. Construction Services is one of the activities in the economic, social, and cultural fields which have an important role in achieving various objectives to support the realization of national development. Data obtained from field observations, interviews, and questionnaires to measure the level of understanding of tax obligations. Data were analyzed using qualitative descriptive analysis. The results of the study indicate that the Tax Liability of PT. Sarana Bangun Perkasa Surakarta is Article 21 Income Tax , Article 23 Income Tax, Article 4 Income Tax Article 2, Value Added Tax (VAT) and Annual Tax Return. Calculation of tax liability rates is assessed based on the tax object in the Legislation. How to Deposit and Report Tax Obligations at PT. Sarana Bangun Perkasa Surakarta in 2017 is in accordance with the applicable law. while the time of depositing and reporting is not in accordance with the applicable law because during 2017 many are found not to be determined on time or late.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN REPUTASI KAP TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Kimia di Bursa Efek Indonesia Tahun 2013 – 2017) Zaini, Akhmad; Chomsatu, Yuli; Suhendro, Suhendro
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to analyze the effect of profitability on firm value, analyze the influence of inside ownership on firm value, analyze the influence of institutional holdings on firm value, and analyze the influence of KAP reputation on firm value in chemical companies listed on the Indonesia Stock Exchange in 2013-2017. This research is quantitative research. Where the data obtained is in the form of numbers which are then processed and analyzed to get an overview and relationship between the variables used. Data analysis used in this study is multiple linear regression analysis using SPSS as a tool. The results of this study indicate that there is a positive and significant effect on profitability on firm value, there is a positive and significant influence on the ownership of firm value, there is a positive and significant influence of institutional holdings on firm value, and there is a positive and significant influence on the firm's KAP reputation.

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