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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 10 Documents
 1 
Search results for , issue "Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi" : 10 Documents clear
PENINGKATAN KINERJA BERBASIS PARTISIPASI DALAM PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN PENGARUHNYA TERHADAP KESENJANGAN ANGGARAN ., Amin Wahyudi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The organization require budget to translate the overall of strategy into target and plan short-range and is long-range (Mowen and Hansen, 1997: 76). To guarantee to made by decision is top management do not digress from executed activity by all manager, needed by activity of operation. The despitefully needed by good communications between manager culminate with all middle storey; level manager and under, so that all manager feel to involve in stipulating of budget. Participation in compilation of budget can improve organizational effectiveness through the make-up of manager performance (Indriantoro and Supomo, 1998: 55). Participation in this case is taking part in taker part. Manager participation in compilation of budget expected can give motivation to manager in executing its responsibility. Participation represent one of the effective management technique because all manager can accept and execute fully responsibility to the budget which have been compiled, so that compiled budget participationly become is realistic. Keywords: participation budget, organizational komitmen, difference budget
EFEKTIVITAS PERENCANAAN DAN PENGEMBANGAN SISTEM INFORMASI ., Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The fact show us that information technology changes the way organizations compete. It become a strategic tool to attain their competitive advantage. We found that, implementation a new system may arise problems: anxienty and social pressure. Individual may be willing to perceive and use a new technology or system because of their manager or peer pressure. Finally, conclusion suggest that top management support, hardware and software, quality of system, informations, and service, individual aspects (skills and knowledge), and purpose of systems affeceted these dimension of system information acceptance.   Keywords: information system, mount acceptance, management support, service quality
PENYUSUNAN ANGGARAN PERUSAHAAN SEBAGAI ALAT MANAJEMEN DALAM PENCAPAIAN TUJUAN ., Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Management of company do not far differ from management project meant to give guarantee attainment of print blue about long-range program, which include market compartment, production technology and product, officer, finance, company image, management information system, cultural of company with expense is matching with the one which budgeted previously. Process compilation of budget represent compilation process plan short-range, what is in company orient profit, election of plan based to the activity plan impact to profit. Therefore very often process compilation of budget very often conceived of by compilation plan planning profit short-run. To enable top management conduct election of activity plan affecting to do well by profit, management use technique analyze profit and cost-volume. The analysis and this profit, differential accounting information enable management to conduct election various activity alternative to be mentioned in budget. After activity plan selected to reach budget target, manager which share to execute the activity plan need resource, to enabling it reach budget target. Keywords: budget participation, compilation planning long-run profit, budget target
SISTEM AKUNTANSI SYARAT UTAMA DALAM BERWIRAUSAHA ., Boedyo Supono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT   Failure most off all from scale businessmen UKM because of 4 (four) factor namely : fund; effort management; skillfull human resources (SDM) and professional and also extension of marketing. To overcome the weakness before hand require to be woke up a system specially accounting system as main condition in managing company. Entrepreneurship is alternative of in reduction of unemployment and increasing of income to all actors. One of nature of personality to being owned by entrepreneurs is ability of organizational in understanding of can arrange purpose, orient responsibility and result to hard job. One form of responsibility relate to arrangement of finansial to be effective if applying accounting sytem matching with Indonesians accounting principles.   Keywords: accounting system, entrepreneurship.
SISTEM INFORMASI DAN BUSINESS PROCESS REENGINEERING Rahadhini, M. D.
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Today’s environment is characterized by increasing levels of competition. Enterprises wanting to increase their market share or obtain profits must adapt to changes in the environment. Consequently, many changes in business methods are beginning to appear. One of them is Business Process Reengineering (BPR), defined as the fundamental rethinking and radical design of business processes to achieve dramatic improvements in critical, contemporary measures of performance. Among the potential enablers of BPR is Information Technology (IT). IT makes it possible to obtain improvements in BPR, through not just by itself. This paper will demonstrate the importance of IT in one of the most prominent methodologies. Enterprises can make their tasks easier, redesign their organization, change the way they work, and achieve spectacular improvement using, among other enablers, IT. Keywords: information technology, BPR, organizational performance
REVOLUSI TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP PERKEMBANGAN SIM DAN MANFAATNYA BAGI AUDITOR ., Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Revolution information technology in this time, influencing each;every facet life of modern society, have placed computer technology as indivisible shares in its life to water down and quicken completion of task and also improve their performance. Progress and is sophisticated of technology at this communications era bring consequence conducting of date processing process quickly and effisien with possibility present information output. At management information system framework is in fact recognized two direct coresponding concept with decision making, namely SDS, system decision structured with DSS, System Participation auditor support decision in electronic discussion pass e-mail open other dimension in e-mail exploiting in accountancy area, specially in auditor interest development. With information, many public accountant office which have obtained required date in research into to hit accountancy which is medium happened and arising out impact from change in business world. Auditor require to adapt and join in to exploit internet in their interest development Keywords: Revolution Information Technology, System Decision Structured (SDS), Decision Support System (DSS).
PERAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEUNGGULAN KOMPETITIF ., Erni Widajanti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Movement of environmental change very quickly pushes company to immediately to give response to change that happened. This speed aspect represents important matter so that company can reach competitive excellence. To realize speed, many company exploit information technology (IT) is optimal of owned business process. From other side speed, use IT can give appliance which can improve efficacy of company pass the source elementary competitive excellence of company like low expense, very good customer service or management enchain consignment which is superior. Besides IT also give excellence of other competitive to company in the case of information technology assist company develop business which focusing at customer, information technology enable company engineer to repeat business process, information technology enable company become nimble company, information technology make company of virtual, information technology as medium to develop company which can yield knowledge Keywords: information technology, competitive excellence
PELAYANAN PUBLIK YANG BERPIHAK PADA KESEJAHTERAAN MASYARAKAT -, Sumaryanto -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Quality of public service influenced by Some dominant factor among others is public policy, covering finance aspect, technological and good human resource being and also nature and also organization, environment and characteristic society itself, including in it mount education, mount earnings, norm, political, free mass media, and governmental control to public service. Key from make-up of the public service quality is how to improve position balance bargain between various stakeholders, because to increase efficiency require action from various corner. Keywords: public service, society prosperity, public policy
INVESTASI DI PASAR MODAL BERDASARKAN LAPORAN KEUANGAN DAN HARGA SAHAM Utami, Setyaningsih Sri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Capital market is activity bringing into contact between long-range fund buyer and seller in order to developing its effort. In executing its economics function, capital market provide facility to remove fund from lender to borrower, expected of is existence of capital market will be able to become fund gathering alternative besides banking system. Capital market enablecompany publish securities that are in the form of debt sign letter and or proprietary marking letter share. Important information which it is important to know investor candidate before doing investment capital market that is shall have knowledge company financial statement information and share price. To investor represent consideration, do profiting to buy pertinent company share or price of stocks. Analysis represent matter which very base, which must be done by investor before doing conducting investment at share. Without rational and accurate analysis of possibility all capital owner. will obtain get bigger loss. Decision to buy share happened when estimate value intrinsic value above market price, on the contrary decision sell share happened when estimate value under market price, therefore, determining capital owner price of stocks have to analyze beforehand to share exist in stock market utilize to determine which share or portfolio which is how which can give advantage most optimal Keywords: debt to equity ratio, cost of capital, investor, fundamental analysis, technical analysis, net assets approach, investment opportunity approach.
PENGENDALIAN INDEKS HARGA SAHAM GABUNGAN UNTUK MEMACU INVESTASI MASYARAKAT -, Suwarto -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT   There are economic and non economic factors affect investment. Stimulus the activity of market securities called macro economic condition such as: gross national product ; circulation of money, inflate; stock of foreign exchange, balance of payment; interest and exchange rate. We need policy to espouse indicator of monetary economic FSR increasing of price index of stock grouping will motivate people to take investment of securities. Furthermore increasing price index of stock grouping. According to equation of y = 976114,21 - 351,693 X1 + 5.587,169 X2 – 0,208 X3 – 47,617 X4 + So, We can priority control : interest (X2); inflate (X2); exchange rate (X2); and circulation of money (X2); for increasing price index of stock grouping will motivate people to talk investment of securities. Keywords: price index, exchange rate, securities, investment, balance of payment

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