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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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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 16 Documents
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Search results for , issue "Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi" : 16 Documents clear
ANALISIS PENGARUH JUMLAH KUNJUNGAN WISATAWAN, JUMLAH OBJEK WISATA DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pemerintah Kabupaten Karanganyar) Maharani, Hesty; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Regional original income is revenue sourced from the region. Thepurpose of this study was to determine (1) The effect of the number of touristvisits on local revenue (2) The effect of the number of tourist objects on localrevenue (3) The effect of hotel occupancy rates on local revenue. This study usessecondary data in the form of local revenue data, the number of tourist visits, thenumber of attractions, and hotel occupancy rates. The population in this study isKaranganyar district during the period 1998-2018. The sampling technique inthis study uses the saturated sample method. This study uses multiple linearregression analysis techniques with the results of the study showing that thenumber of tourist visits has no effect on local revenue, the number of attractionshas an effect on regional income, and hotel occupancy rates have no effect onregional income.
PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGANKDENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI PEMODERASI (Studi Kasus Pada Aparatur Organisasi Perangkat Daerah Kab. Karanganyar) Hosana, Amanda Thea; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study was conducted to determine the effect of good governance onthe quality of local government financial reports, the effect of internal controlsystems on>the quality of local government financial reports, the internalcontrol system moderates the effect of good governance on the quality of localgovernment financial reports. This study uses primary data from the answersto the questionnaires distributed to officials of the Karanganyar RegencyRegional Government Organization. The sampling technique was taken usingpurposive sampling method, amounting to 72 respondents. The data analysistechnique used in this research is descriptive statistical test, validity test,reliability test, classical assumption test, multiple linear regression analysistest, t test, F test, determination test (R2) and MRA absolute difference test.The result of the research states that good governance and internal controlsystems have a significant positive effect. The result of moderation regressionanalysis with absolute difference value test shows that the internal controlsystem isn’t able to negatively moderate the relationship of good governance tothe quality of local government financial reports.
PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA Mustofa, Amien; Rispantyo, Rispantyo; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntests, multiple linear regressiontests and hypothesisstesting. The results of the analysis from the hypothesis testshow that attitudes have a significant effect onnwhistleblowing intentions, andprofessional commitment and perceptual control have a effect but not significanton whistleblowing intentions.
PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta) Putri, Ine Noviana; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This isresearch was conducted toodetermine theeeffect off professionalism,role ambiguity, organizational commitment on the auditor performance. Thisstudy uses primary data from the answers to questionnaires distributed toauditors at KAP in Surakartas and Yogyakarta. The sampling technique was takenusing purposivensampling method, amounting too32 respondent. Data analysistechniques used in this study were descriptive statistical tests, validity tests,reliability tests, classic assumption tests, multiple linear regression analysis tests,t tests, F tests, and determination tests (R2). Based on the results of data analysisthe effect of professionalism on the auditor performance obtained a positivecoefficient and significant effect. Thee effect off role ambiguity onn the tendencyauditor performancee obtained negative coefficient and significant effect. Theeffectnofforganizationaliscommitmentoon the auditorsperformance is obtainedpositive coefficient and significant effect. The suggestion in this research is toincrease the research object, namely not only KAP in Surakarta and YogyakartaCity and to add moderating or intervening variables.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA DINAS KEUANGAN SEEKS KARESIDENAN SURAKARTA) Arfiyanti, Nadia Fira; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to examine the effect of local revenue(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capitalexpenditures in local governments. This study uses a sample of non-probabilitysampling with saturated sampling technique so that it gets a sample at theDepartment of Finance of the entire Surakarta Residency. The samples in thisstudy were 7 regions covering 1 Praja City (Surakarta) and 6 districts(Karanganyar, Sragen, Wonogiri, Sukoharjo, Klaten and Boyilali) using agencytheory. The type of data used is secondary data. The results of this study indicatethe significance value of Regional Original Income (PAD) of 0.001 <0.05, it canbe explained that PAD has a significant effect on capital expenditure. Thesignificance value of the General Allocation Fund (DAU) of 0.006 <0.05, it isexplained that the DAU has a significant effect on capital expenditure. Thesignificance value of Revenue Sharing (DBH) is 0.429> 0.05, it can be explainedthat DBH has no effect on capital expenditure. The coefficient of determinationshows an Adjusted R Square of 0.332, the effect of the independent variables,namely Regional Original Income (PAD), General Allocation Fund (DAU), andProfit Sharing Fund (DBH) on Capital Expenditure by 33.2% while the rest(100%) -33.2%) = 66.8% influenced by other variables not studied.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Parwoko, Wiwit Hadi; Astuti, Dewi Saptantinah Puji; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampling. These factors are then tested by logisticregression at a significance level of 5 percent. The results of the study identifiedthat company age and KAP's reputation had a significant effect on the timelinessof financial reporting, while profitability, company size, leverage, liquidity andownership structure did not affect the timeliness of financial reporting in othermetal and mineral mining sub-sectors listed on the Indonesia Stock Exchange.
ANALISIS PENGARUH PERSPEKTIF FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan BUMN yang Terdaftar di BEI Periode 2014- 2018) Alvin, Sofiana; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The theme of this research is frauduluent financial reporting. The purposeof this study is to identify indication fraudulent financial reporting using thePentagon fraud theory. Pentagon fraud theory has five elements of fraud riskthese are pressure, opportunity, rationalization, competence, and arrogance.Testing of the pentagon fraud risk elements uses proxy variables, namely financialstability, external pressure, ineffective monitoring, nature of industry, change inauditor, change in director, and Number of CEO’s Pictures. Meanwhile, for thefraudulent financial reporting variable using proxy F-Score. The sample used was16 state-owned companies listed on the Indonesia Stock Exchange in the period2014-2018 with by means of a method of sampling the sampling method ofpurposif. An instrument of analysis that was used in this research was multiplelinier regression analysis. The results of the study obtained the conclusion thatthere are two variables which were significant negative in influencing thefinancial statement fraud, these are external pressure and nature of industry.Meanwhile financial stability, ineffective monitoring, change in auditors, changein directors and number of ceo’s picture has not been affecting in fraudulentfinancial reporting.
PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Muliasari, Erika; Harimurti, Fadjar; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax administration system and therisk of tax sanctions have a significant effect on the compliance of individualtaxpayers who do free work.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen) Samsiyah, Resti Dwi; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The source of the data used were primary data. The technique ofdata sampling were purposive sampling. Samples were used as much 81respondents to the head of agency and the financial section. How to collect databy deploying questionnaires to the organization of the regional devices district ofSragen. Based on the test result from the research obtained in conclusion that,goal budget clarity influence has significant positive effect to performanceaccountability of government instituation, accounting control has a significantpositive effect to performance accountability of government institution,competence has a significant positive effect to performance accountability ofgovernment institution Sragen agency
PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS) Suratno, Achmad Wisnu Abdulloh; Astuti, Dewi Saptantinah Puji; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO application based onSAK EMKM can be applied correctly to Gilapolos' business, (2) describes thesteps in operating the LAMIKRO application, from creating a LAMIKRO accountto getting results in the form of an income statement and a statement of financialposition.

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