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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 (2021): Akuntansi dan Sistem Teknologi Informasi" : 16 Documents clear
KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA Wardani, Hamukti Pramudya; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z-Score modification. The resultsshowed that bankruptcy prediction with the Altman Z-Score Model modificationon Islamic banks in Indonesia that the majority of banks in healthy condition, in2011 and 2012 Bank Bukopin was predicted to go bankrupt, in 2014 Bank Jabarand Banten Syariah experienced potential bankruptcy then in gray area, BankSyariah Mandiri and Bank Panin Syariah experience potential bankruptcy. BankJabar and Banten Syariah in 2015 and 2017 are in the gray area and Bank PaninSyariah experiences potential bankruptcy while in 2018 it is in a gray area. Theresults showed that there were significant differences in financial distress andROA between Muamalat Bank and Other Sharia Commercial Banks.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018 Putra, Anggi Priandita; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stakeholder theory. The type of data used inthis study is secondary data. The results of this study indicate that the significancevalue of inflation is 0.880 > 0.05, it can be explained that inflation has no effecton local tax revenues. The significance value of Gross Regional Domestic Product(PDRB) is 0.000 <0.05, it can be explained that the GRDP has a significant effecton Regional Tax Revenue. The significance value of Total Population is 0.000<0.05, it can be explained that Total Population has a significant effect on LocalTax Revenue. The results of the Determination Coefficient show an Adjusted RSquare of 0.635, the effect of the independent variable, namely inflation, GrossRegional Domestic Product (GRDP) and Total Population on Local Tax Revenuesby 64%, while the rest (100% - 64%) = 36% is influenced by other variables notresearched.
PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH Susanti, Susanti; Sarwono, Aris Eddy; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research was conducted to determine the role of the moderatingvariable of apparatus competence on the influence betweenclarity of budgettargets and accountability of local government performance. The research usesprimary data from Koesioner answers that are distributed to governmentapparatus in Wonogiri District OPD. Sampling techniques using the purposivesampling method.The result of T count 6.927 with a P-value of 0.000 < 0.05 then Horejected means there is a significant influence on the clarity of the target budget(X1) to the performance accountability of the local government (Y). Results FCount of 47.978 with a P-value of 0.000 < 0.05 then this model is precise. Theresults of the R2 test obtained the Ajusted R square value of 0.317 means it can beknown that the influence given by the free variables is the target of the budgettargets (X1) to the bound variables that is the performance accountability of thelocal government (Y) has a real impact of 31% while the rest (100%-32%) = 68%are influenced by other factors outside The moderation variable regression testresults show P – value (significance) for a moderation variable of 0.022 < 0.05,so Ho is rejected, meaning that apparatus competency variable (X2) significantlymoderated the influence of the target clarity of budget (X1) towards the localgovernment's performance accountability (Y).
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI Eryanti, Rahma; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine and analyze the effect of understanding taxregulations, tax sanctions, and public service accountability on taxpayercompliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office ofWonogiri Regency. The type of data used is qualitative and quantitative data. Thepopulation in this study were all motor vehicle taxpayers registered at the UPPDSAMSATOffice of Wonogiri Regency in 2019. This study used secondary dataand primary data of 100 samples with the sampling method using accidentalsampling. Data collection techniques were carried out through the method ofdocumentation and questionnaires at the UPPD-SAMSAT Wonogiri office. Thedata analysis technique used is multiple linear regression analysis. The results ofthis study indicate that the variable understanding of tax regulations, taxsanctions, and public service accountability has a significant positive effect ontaxpayer compliance in paying motorized vehicle taxes at the UPPD-SAMSATOffice of Wonogiri Regency.
PENGARUH FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019 Samangun, Diana Rosana; Widarno, Bambang; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Thetdevelopment off an increasingly modern era especially in economicfield which more advance stock become popular product invest and where toinvest this stock one of themin capital market. Capital market is a place or a toolwhere the securities tranding of company happen wash a stock. The stock is aproff of ownership or company assets who published the stock. Thissresearchiistoanalyse theyeffectoof technicaldand fundamental factor toward price stock in aBanking Company which Registered at Stock Exchange Indonesia. The method ofsampling used purposived sampling method. The number of sampel 12 companythe method of analysing data used analysis of multiple linier regression. Theresult of research Earning per Share effected the positive significant toward pricestock. Price Earning Share effected the positive significant toward price stock.Retur Of Asset effected significant toward price stock. The previous price stockeffected the positive significant toward price stock. The volume of tranding wasnot positive effected toward price stock. Trend price stock effected the positivesignificant toward price stock.
PEMILIHAN FITUR KEPUTUSAN KREDIT BERBASIS MAXIMAL INFORMATION COEFFICIENT (MIC) : SUATU GAGASAN AWAL Pramesti, Hernawati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The need for effective risk management means that banks must begin to lookfor continuous improvement in the techniques used for credit analysis byproducing the development and application of various quantitative models. -payments from consumers and the risk of default. This initial idea will be carriedout using an approach that has never been done in studies related to creditscoring, where the method of selecting the independent variable MaximalInformation Coefficient (MIC) to get the best credit decision.

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