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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 16 Documents
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Search results for , issue "Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi" : 16 Documents clear
PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA APARATUR PEMERINTAH DAERAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Utami, Alvitria; Sarwono, Aris Eddy; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to appreciate the influence of clarity of budget targets andaccounting controls on the performance accountability of local governmentagencies. This research was conducted on the State civil apparatus. SukoharjoRegency. The type of data used is quantitative data. The data source used isprimary data. Data collection techniques for documentation, questionnaires, andliterature study. The population used in this study are all apparatuses who aremembers of the Sukoharjo District OPD. The sample used in this study is the headand employees of the financial department (Treasurer), and employees whoprepare financial statements. The sampling technique was using purposivesampling method. This study shows that the clarity of budget targets andaccounting controls influences the performance accountability of localgovernment agencies.
PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) de Jesus Ximenes, Maria Angelina Antonio Modesta; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): 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 time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the professional skepticism factor has a positive and significanteffect on fraud detection.
KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ANTARA PERUSAHAAN BUMN DAN PERUSAHAAN NON BUMN DI INDONESIA Berliana, Farida; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine differences in financial performance andCSR disclosure between BUMN and Non BUMN companies, also to determine therelationship of financial performance with CSR disclosure. The types of data usedin this study are qualitative and quantitative data. The data source used issecondary data. The population in this study are all BUMN and non BUMNcompanies in Indonesia. The sample used in this study were 20 BUMN companiesand 20 non-BUMN companies. The sampling technique uses purposive samplingwith certain criteria and several considerations. Data analysis techniques used inthis study are descriptive analysis, independent sample t-test, and correlationanalysis. The results of data analysis show that there are no differences infinancial performance between BUMN and Non BUMN companies, there aredifferences in CSR disclosure between BUMN and Non BUMN companies, andhave a very weak positive relationship between financial performance and CSRdisclosure of BUMN and Non BUMN companies.
ANALISIS PENGARUH KOMITMEN ORGANISASI, PENGELOLAAN KEUANGAN DAERAH DAN KINERJA APARATUR TERHADAP GOOD GOVERNANCE (Survey pada Aparatur Pemerintah Daerah Kabupaten Wonogiri) Lestariningrum, Nisa; Sarwono, Aris Eddy; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The research was conducted on the local government apparatus Wonogiridistrict. This study aims to determine the effect on organizational commitment,regional financial management and apparatus performance on good governance.The type of data used in this research is quantitative data, the data source used isprimary data. The population in this study were all local government officials inWonogiri district. The number of samples in this study were 102 respondents. Thesampling technique used purposive sampling. The data collection method usedwas a questionnaire. The data analysis teqnique used is descriptive statistics,validity test, reliability test, classicalassumption test and multiple linierregression. The results show that the variable of organizational commitment,regional financial management and apparatus performance have a significantpositive effect on good governance.
PENGARUH JENJANG PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, SKALA USAHA DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KECAMATAN BOYOLALI Ummah, Fitri Khoiru; Kristianto, Djoko; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to analyze the effect of education level, educationalbackground, business scale and business age on the use of accountin information forUMKM actors in Boyolali sub-district. The type of data used is quantitative data. Thedata source used is primary data. The sampling technique was carried out usingrandom sampling methods. The sample used was 93 respondents to owner/managerof the UMKM. How to collect data by distributing questionnaires to UMKM businessowner in Boyolali sub-district. Based on the test result from the research, it isconcluded that the level of education has a significant effect on the used ofaccounting information, educational background has a signifivant effect on the use ofaccounting information, business scale has a significant effect on the use ofaccounting information and business age has a significant effect on the use ofaccounting information for UMKM actors in Boyolali sub-district.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI KASUS DI UNISRI, UNSA, UNIBA, USB DAN UTP) Putri, Avitsah Mada Fasi; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to examine the Effects of EmotionalIntelligence, Spirituall.Intelligence and Locus of Control on Ethical Behavior ofAccountinggStudents. This study uses a survey method with population samplingusing perposive sampling so as to get a sample of students of the Faculty ofEconomics, University of Slamet Riyadi Surakarta (UNISRI), SurakartaUniversity (UNSA), Surakarta Batik Islamic University (UNIBA), Setia BudiUniversity (USB), and Tunas University Development (UTP). The criteria for thissample are students who have taken auditing and business ethics courses, namelythe class of 2017. Students in this study were 80 students from 318 students usingArikunto theory. The type of data used is primary data. The results of this studysimultaneously Emotional Intelligence variables significantly positive effect onEthical Behavior of. Accounting Students. Spiritual Intelligence has a significantpositive effect on the Ethical Behavior of Accounting Students. Locus of Controlhas a significant positive effect on the Ethical Behavior of Accounting Students.
PENGARUH PELATIHAN, KEJELASAN TUJUAN DAN DUKUNGAN PIMPINAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI PADA BADAN KEUANGAN KABUPATEN NGAWI) Ningsih, Hayu Wulan; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respondents. The population in this study is Ngawifinancial agency. The sampling techniques in this study used purposive samplingmethods. The data analysis techniques used in this study are descriptive analysistests, data quality tests, classic assumption tests and hypothesis tests(determination coefficients, F tests and t tests). Based on the results of dataanalysis of the influence of training, clarity of objectives and support of superiorshas a positive and significant effect on the effectiveness of the regional financialaccounting system. To improve the effectiveness of the regional financialaccounting system, then all parties in the agency need to be aware of theimportance of the regional financial accounting system and need to increase thesupport of leaders who fully support in realizing the effectiveness of the regionalfinancial accounting system better in an institution. The advice in this study is toexpand the research object to government agencies, use longer research timespans and add variables in subsequent research.
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), INVESTASI SWASTA, DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BOYOLALI (Tahun 2002 – 2019) Saputra, Andri; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Regional Original Income (ROI) is all regional income derived from theoriginal region's economy. The purpose of this study was to determine the effect ofGross Regional Domestic Product (GRDP), private investment and local taxes onROI. The population in this study is ROI Boyolali Regency, GRDP, privateinvestment and local taxes with annual data for the period 2002–2019. Samplingusing the Nonprobability Sampling method. The data analysis technique used isdescriptive analysis, classical assumption test and hypothesis testing. Theconclusion of the results of this study is that GDP and private investment have nosignificant effect on ROI, while local taxes have a significant effect on ROI.
PENGARUH PENGALAMAN KERJA, INTEGRITAS DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA AUDITOR INSPEKTORAT SE-EKS KARISIDENAN SURAKARTA Aprilia, Shelly; Kristianto, Djoko; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The research objectives are 1) to analyze the auditor work experiencevariable which has a positive effect on audit quality; 2) Analyzing auditorintegrity variables have a positive effect on audit quality; 3) Analyzing theauditor's accountability variable has a positive effect on audit quality. This type ofresearch is survey research using a quantitative approach, where data analysis iscarried out in this study by performing statistical calculations. The samplingtechnique uses positive random sampling. The population in the study were allauditors who worked at the City / Regency Inspectorate of the former SurakartaResidency which included the Surakarta City Inspectorate, the Boyolali RegencyInspectorate, the Klaten Regency Inspectorate, the Sukoharjo RegencyInspectorate, the Wonogiri Regency Inspectorate, the Karanganyar RegencyInspectorate, the Sragen Regency Inspectorate. The sample of this research is allauditors of the Inspectorate throughout the Surakarta Residency as many as 83.The results of the study show that: 1) Work experience has a significanteffect on audit quality, meaning that the increasing work experience will alsoincrease the quality of the audit. Therefore, the higher the work experience theauditor has, the better the audit quality will be. 2) Integrity has a significant effecton audit quality, meaning that the increasing integrity of auditors will alsoincrease the quality of the resulting audit. Therefore, the higher the integrity ofthe auditor, the better the quality of the audit provided. 3) Accountability has asignificant effect on audit quality, meaning that the higher the auditor'saccountability, the better the quality of the audit will be performed and the auditquality can be achieved if the auditor has good accountability. So that if theauditor has high accountability, the results of the assessment will be of highquality.
PENGARUH BOPO, NPL, CAR TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2019 Hidayati, Kanitha; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The role of banking is currently very important in the financial system. Agood financial system will have a positive effect on banking performance. Thisstudy aims to determine the effect of banking risk which is analyzed using the ratioof BOPO, NPL, CAR on financial performance in banking companies listed on theIndonesia Stock Exchange. The sampling method used was purposive samplingmethod. The number of samples is 15 companies. The data analysis method usedis multiple linear regression analysis. The results show that BOPO and NPL havea significant negative effect on financial performance while CAR has a significantpositive effect on financial performance.Keywords: Financial Performance, Operating Expenses to Operating Income,Non Performing Loans, Capital Adequacy Ratio

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