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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 11 Documents
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Search results for , issue "Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi" : 11 Documents clear
PENGARUH BIAYA PENDIDIKAN, PERSEPSI MAHASISWA, DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Mahasiswa UNISRI, USB, UNSA, dan UTP) Manek, Maria Venty; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

TheepurposeeoffthisfstudyAwasAtoSdetermineEtheEeffectRofDtheDcost ofD education onNtheEdecision of studentsSto choose an accounting study program, the effect of students 'perceptions on students' decision to choose an accounting study program and the effect of promotion on the decision of students choosing an accounting study program.This study uses primary data from answers to questionnaires distributed to all 2019 accounting study program students at SlametRiyadi University in Surakarta, Setia Budi University, Surakarta University, and Tunas Pembangunan University. The sampling technique uses purposive sampling method. The result of T count 2,470 with p-value 0,016 < 0.05 means that there is a positive and significant influence on the cost of education (X1) on the decision of students to choose an accounting study program (Y). H acyl t-,699 with a p-value of 0,487 > 0.05 means that any negative effects and no significant student perceptions (X2) the decision of the students choose courses accounting (Y). H acyl t count 0,314 with a p-value of 0,008 < 0,05 means there is a positive and significant effect of the promotion (X3 ) against the decision of the students choose courses accounting (Y). F test results of 5,071 with a p-value of 0.003 < 0.05, which means that simultaneously variable education costs (X1), student perceptions (X2), and promotions (X3) have a significant effect on students' decision to choose an accounting study program (Y) . The determination test shows the value of Adjusted R Square 0,156 concluded that the student decision variable can be explained by the three independent variables namely education costs, student perceptions, and promotions because the remaining Adjusted R Square 15 (100%-15% = 85%) isSexplainedDbyD the causes -Dother causes Soutside theEVmodel.
ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA Gunawan, Shodhik Ade; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth contained in this research problem with multiple regression testing and class assumption testing and data analysis to determine the quality used with the help of SPSS 25 software. The results of this study indicate that partially PDRB variable, Total Population, Inflation and Number of industries affect the Local Tax Revenue. This research is expected to be able to provide useful input for regional governments to synergize with each other to further increase Regional Tax Revenues.
PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo) Prabowo, Didik; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the study gained the conclusion that there was a significant positive influence on taxation sanctions on income tax revenues. There is a positive and significant influence on tax checks on income tax revenues. There is a significant positive influence of taxpayer compliance with income tax acceptance. There is a significant positive influence of taxpayer awareness towards income tax acceptance.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulandari, Erida Sri; Widarno, Bambang; Kristanto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The financial performance of the company in this study is represented by Current Ratio (CR), Debt To Equity Ratio (DER), Return On Equity (ROE) and Total Assets Turnover (TATO). This study aims to determine the effect of these four variables on stock prices in property and real estate companies listed on the IDX. Sample selection using purposive sampling technique and obtained a sample of 15 companies.The technique of data analysis done with the classical assumption and multiple linear regression, hypothesis testing using t test, F test and coefficient of determination test using SPSS 25 for windows. The results showed that Current Ratio, Debt To Equity Ratio, Return On Equity and Total Assets Turnover simultaneously have sicnificant effect on stock prices, for partial research the results indicate that the variable Current Ratio, Debt to Equity Ratio, and Total Asset Turnover has no significant effect on stock price.
PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Ratsianingrum, Endah; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of literature. The classical assumption test results indicate that all variables have escaped multicollinearity, heteroscedasticity, autocorrelation and normal distribution disorders. Regression analysis of the effects of taxation obtained, and the bonus mechanism have a positive effect, while firmnsize has a negative effect on transfer pricing. T test results, tax (X1), bonus mechanism (X2), and company.size (X3) partiallynhave a significantneffect on transfer pricing (Y). The resultnof F testnshows that the modelnused isncorrect. The coefficient of determination shows the tax variables, bonus mechanism, and company size contribute to the influence of transfer pricing 99,9% and thenremaining 0,1% is influencednby othernvariables notnexamined.
PENGARUH KECERDASAN EMOSIONAL PERILAKU BELAJAR DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada UNISRI, UNIBA dan UNSA) Ikhsan, Fajar Nurul; Rispantyo, Rispantyo; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine the effect of emotional intelligence, learning behavior and spiritual intelligence on the level of understanding of accounting. This research was conducted on accounting study program students at UNISRI, UNIBA and UNSA, and the type of data used is quantitative data. The data source used is primary data. The entire population in this study were eighth semester students (8), samples that had taken 12 courses including: Introduction to Accounting, AKM 1, AKM 2, AKL 1, AKL 2, Auditing 1, Auditing 2, Cost Accounting, Accounting Systems, Accounting Public Sector, Accounting Information Systems, Accounting Theory. The sampling technique is done by using purposive sampling method. In this study shows that emotional intelligence learning behavior has a significant positive effect on the level of understanding of accounting, and spiritual intelligence has a significant positive effect on the level of understanding of accounting.
PENGARUH SANKSI PAJAK, KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, PELAYANAN FISKUS TERHADAP KEPATUHAN PBB (Survei pada Wajib Pajak PBB di Desa Kemasan Kecamatan Sawit Kabupaten Boyolali) Santoso, Wahyu Budi; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The intention of this deepening is to analyze the meaning of the influence of tax sanctions, trust in the government and law, special services, in addition to understanding among the ruling variables that have an impact on the mandatory compliance of the PBB in the Village of Kemasan. This type of exploration is a survey on the PBB mandatory in the Village of Kemasan. all the PBB mandatory registered in the Kemasan Village is the population in this study. Random sampling became a sampling technique in this study for 100 PBB taxpayers. Data collection techniques using a questionnaire statement. Data analysis methods required, Classic Assumption Test, Multiple Linear Regression Analysis, t Test, F Test (Model Accuracy), Test (R2). The results of these observations indicate that tax sanctions, trust in the government and law, the tax authorities services will impact on PBB compliance in the Village of Kemasan. The result of the coefficient of determination (R2) is 0.520, this means that the contribution or effect supported by the variable tax sanctions, trust in the government and the law, special services to PBB revenue is 52.0% while the remaining 48.0% is influenced by variables outside research studied.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2014-2018 Utami, Elfrida Anggun Kurnia; Puji Astutie, Dewi Saptantinah; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

High company value will be able to attract investors to invest in the company, so that it will support in maximizing the company's main objectives. The purpose of this research is to analyzing the effect of capital structure, firm size, liquidity, and dividend policy on value of company. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique in this study uses purposive sampling. Data analysis techniques used in this study are the classic assumption test, multiple linear regression analysis, the overall model test, the coefficient of determination test, and the hypothesis test. The results showed that the capital structure had a negative and significant effect on firm value. Company size has a positive and significant effect on firm value. Whereas liquidity and dividend policy do not affect the value of the company. Suggestions in this study include adding research periods, adding other independent variables, using analysis methods and other proxies for future research.
PENGARUH ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR Triasanti, Anindita; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regressionn analysisn methods. Thenresults showed simultaneously that accounting sciencenvariablesnand accounting record interestsnhadnanpositivenandnsignificantneffectnonnthensuccessnofnmicrobusinesss innKaranganyar Regency.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGGAH DAN PERHITUNGAN PAJAK TERHADAP PENERAPAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (Studi Kasus UD Mardi Mulyo Mebel Surakarta) Kuryana, Aviani; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Applicable Financial AccountingnStandards for Micro,nSmall, and Discouraging Entitiesn(SAK EMKM). The standard is used for the preparation of Financial Statements for MSMEs so that the financial statements in MSMEs are well organized and used for decision making. Along with the issuance of SAK EMKM accompanied by changes to the tax law namely Law No.23 of 2018 on Income Tax Article 4 paragraph 2 at a rate of 0.5%. The tax is a compulsory levy paid by the people to the state and will be used for various interests of the government and the general public. The results showed that the recording by UD Mardi Mulyo Furniture was manual which was used to find out the number of goods sold during one sales and purchase cycle, as well as in the payment of employee salaries, so the accounting record procedures performed by UD Mardi Mulyo Furniture were still far from SAK EMKM and UD Mardi Mulyo Furniture has not calculated taxes according to the tariffs based on PP No. 23 of 2018 so that the information obtained from the notes cannot be used fully to support or be useful in making decisions more thoroughly from the operational activities of UD Mardi Mulyo Furniture. The causal factor which becomes an obstacle in preparing financial reports and performing tax calculations is the absence of a clear division of tasks between fields due to lack of knowledge about bookkeeping and taxation. The owner manages his own business, so his time is focused on working on and developing the business. This type of data usesnqualitative and quantitative. The data source uses primary data andnsecondary data. Data analysisntechniques using descriptive analysis.

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