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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 28 Documents
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Search results for , issue "Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi" : 28 Documents clear
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Isnanto, Yogi; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on the accountability of the performance of government agencies. This type of research was a survey of SKPD employees in Sukoharjo Regency. The sample of this study was 51 respondents consisting of the Head of Service, Head of Finance and Secretary. Data collection techniques using questionnaires and literature study. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that the clarity of budget targets, accounting controls and reporting systems positive significantly influences the performance accountability of government agencies in Sukoharjo Regency.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017) Sari, Dwi Mita; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013 - 2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collection data uses purposive sampling. Technique of analysis data uses multiple regression, by carrying out the previous testing with descriptive tests and clasic assumption tests. The partially HCE, SCE and CEE have a positive effect and significant on ROA. Whereas HCE has a negative effect and not significant on MB, SCE has a positive effect and not significant on MB and CEE has a negative effect and significant on MB.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BNI DAN BANK BRI PERIODE 2015 – 2017 Prastianingsih, Julia Eka; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the soundness of Bank BNI and Bank BRI in 2015 - 2017. This research uses descriptive research with a quantitative approach, using the RGEC approach (Risk Profile, Good Corporate Governance, Earning, Capital). The results of the assessment through the NPL ratio at BRI Bank were superior with an average value of 5.28% and obtained the title of Healthy, and BNI Bank with an average value of 5.09% obtaining a predicate for Healthy. The results of the assessment through the BRI Bank LDR ratio were superior with an average value of 85.02% with the title of Healthy, and Bank BNI with an average value of 92.11% with the title of Fairly Healthy. The factor of GCG of BRI Bank is very good while BNI Bank has the title of Healthy. Fator Earnings are assessed through ROA and NIM ratios. The results of the assessment through the ROA ratio on Bank BRI obtained an average score of 3.64% and obtained the title of Very Healthy, and Bank BNI obtained an average value of 2.55% with the title Very Healthy. The NIM ratio at Bank BRI with an average value of 10.21% with the title of Very Healthy, and Bank BNI with an average value of 7.56% with the title Very Healthy. The CAR factor in Bank BRI with an average value of 21.88% with the title Very Healthy, at BNI Bank with an average value of 19.46% with the title Very Healthy.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Novitasari, Desy; Sarwono, Aris Eddy; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
ANALISIS PENGARUH EKONOMI MAKRO, STRUKTUR MODAL DAN KINERJA PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ-45 DI BEI PERIODE 2013 – 2017 Retno Yuliana; Bambang Widarno; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Stock prices fluctuate depending on the high demand on the stock market. Therefore, investors need to consider macroeconomic and microeconomic factors. This study aims to determine the effect of inflation, exchange rate of rupiah, interest rate, debt to equity ratio and return on assets toward the stock return either partially. The sample of this study was 34 LQ-45 companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 which were obtained by purposive sampling method. Data analysis technique used descriptive statistical analysis, classic assumption test and multiple linear regression analysis.The results of the study partially indicate that the inflation variable, interest rate and debt to equity ratio have a negative and non-significant influence toward the stock returns, while the variables exchange rate of rupiah and return on assets have a positive and significant influence toward the stock return.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017 Anggun Marettha; Dewi Saptantinah Puji Astuti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from the Financial Statements of conventional banking and Islamic banking publications listed on the Stock Exchange from 2013 - 2017. After passing through the purposive sampling stage, the samples used were 8 conventional banks and 5 Islamic banks.The data analysis technique used to see the comparison of the financial performance of conventional banking and Islamic banking in 2013 - 2017 is to use financial ratio analysis and test the independent sample t-test. The analysis conducted shows that there are significant differences between conventional banking and Islamic banking in 2013 - 2017. Conventional banking financial performance is better than Islamic banking in terms of LDR / FDR, NIM / NOM, ROA, NPL / NPF and BOPO ratios, while Islamic banking financial performance is better than conventional banking in terms of CAR ratio.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017) Dwi Mita Sari; Bambang Widarno; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.651 KB)

Abstract

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013 - 2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collection data uses purposive sampling. Technique of analysis data uses multiple regression, by carrying out the previous testing with descriptive tests and clasic assumption tests. The partially HCE, SCE and CEE have a positive effect and significant on ROA. Whereas HCE has a negative effect and not significant on MB, SCE has a positive effect and not significant on MB and CEE has a negative effect and significant on MB.
PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA Sigit Dwi Handoyo; Rispantyo Rispantyo; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect of overconfidence, illusion of control, loss aversion and anchoring on decision making. This study uses survey methods and data collection techniques using purposive sampling method with a total of 100 respondents. Then analyzed using descriptive statistics and data analysis techniques used are multiple linear regression analysis. The results of this study indicate that overconfiedence, illusion of control, loss aversion and anchoring affect the investment decision making by novice investors in the University of Slamet Riyadi Surakarta.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUMDA AIR MINUM PUSAT KOTA SURAKARTA Miftakul Jannah; Kartika Hendra Ts; Riana R Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to test the involvement of users, user training and education programs, the support of top management, the ability of personal techniques on performance of accounting information system in the Waterworks Center of Surakarta City. The population in this study are all employees who use accounting information system in theWaterworks Center of Surakarta City. Sampling using a purposive sampling method with the employee criteria of his time for a minimum of one year. The independent variable in this study was the involvement of users, user training and education programs, the support of top management, the ability of the dependent variable for a personal technique in this study is accounting information system performance. This research method using multiple regression analysis to test the influence of free variables against variable directly. The results of this study indicate the program of training and education of users, top management support is a positive effect on performance of accounting information systems. While the involvement of users and personal skills have no effect on performance of accounting information systems.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN KSPPS BMT AL FATAA KABUPATEN PEMALANG Urip Nugroho; Bambang Widarno; Djoko Kristanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to study how accounting information systems and internal control systems on employee performance in KSPPS BMT Al Fataa Pemalang Regency. The population and sample in this study is the KSPPS BMT Al Fataa Pemalang Regency. The sampling technique is done by using the quota sampling technique. The number of samples that filled out this research questionnaire collected 30 people consisting of employees who work using accounting information systems and internal control systems namely, managers, secretaries, introductory, bookkeeping, financing, marketing and tellers. The results of this study indicate a positive accounting information system on employee performance. Internal support for employee performance.

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