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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 873 Documents
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PENGARUH COMPANY SIZE, RETURN ON ASSET, NET PROFIT MARGIN, FINANCIAL LEVERAGE DAN OPERATING PROFIT MARGIN TERHADAP PRAKTIK INCOME SMOOTHING Primatama, Willy Arbiyanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research purposed to analyze the effect of company size, return on asset, net profit margin, financial leverage and operating profit margin on income smoothing. This research uses purposive sampling method and obtain a sample of 32 manufactured companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) company size has negative and not significant influence on income smoothing, (2) return on asset has positive and not significant influence on income smoothing, (3) net profit margin has positive and significant influence on income smoothing, (4) financial leverage has positive and not significant influence on income smoothing dan (5) operating profit margin has negative and significant influence on income smoothing.Keywords: company size, return on asset, net profit margin, financial leverage, operating profit margin, income smoothing.
EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI BOLA PLASTIK PADA CV EKA JAYA SAKTI PLASINDO DI KABUPATEN BOYOLALI Saputro, Yuwono Andi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to Evaluate the calculation of cost of production in the CV Eka Jaya Sakti Plasindo and evaluate the profit-loss calculation in the CV Eka Jaya Sakti Plasindo this study using case studies conducted on the owners and employees of the company plastic ball CV Eka Jaya Sakti Plasindo Boyolali district. The data needed is a general description of firms plastic ball CV Eka Jaya Sakti Plasindo respondents about the recording of transactions, cost accounting, and human resources. The technique of collecting data by interview and observation. The primary data of enterprise transaction data and a number of statements submitted to the owner of the company. Results of the analysis showed that the preparation of the financial statements contained in the company is not in accordance with the theories that have been used in general, so the format to be proposed by using Variable Costing is expected to be used to be able to meet the needs of enterprise reporting for calculation of profit and loss determining profit actually. Keywords: Manufacturing, Income, Variable Costing, Cost of Production.
PENGARUH COMPANY SIZE, RETURN ON ASSET, NET PROFIT MARGIN, TOTAL DEBT TO TOTAL ASSET DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING Sugiarto, Wiwit
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the significance of the influence of the size of the company, return on assets, net profit margin, total debt to total assets and debt to equity ratio partially or simultaneously against income smoothing on corporate real estate and property in the Indonesia stock exchange. Analyze the dominant variables that affect income smoothing on corporate real estate and property in the Indonesia stock exchange. This research uses a correlation study approach. The population in this research is all real estate companies and property were listed on the Indonesia stock exchange for the period 2011-2013, amounting to as much as 41 companies. The sample in this study as many as 30 companies, sampling techniques using a purposive sampling. Technique of data analysis in this study using logistic regression analysis. The research results obtained conclusions: Variable size enterprise size companies, return on assets, net profit margin, total debt to total assets and debt to equity ratio partially or simultaneously do not affect significantly to income smoothing. The results of the analysis showed that the return on asset was the dominant variables that affect income smoothing on corporate real estate and property. Keywords: company size, return on assets, net profit margin, total debt to total assets, debt to equity ratio and income smoothing
PENGARUH DANA PERIMBANGAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL MODERASI Ariwibowo, Tungki
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the effect of equalization funds and shopping areas against financial performance with the original area as variable income moderation at the district/city of Central Java province in the period 2010 – 2013. This study uses census study approach. The population in this research is the whole district/city of Central Java province by as much as 35 district/municipality which consists of 29 Counties and six cities. The number of samples in this study is the whole district/city of Central Java province in as many as 35 district/city. Engineering data collection using the documentation. Data analysis techniques using a classic assumption test, multiple linear regression analysis, t-test, F-test, the coefficient of determination and the absolute difference test. The results showed that Equalization Fund and shopping areas and significant negative effect on performance of regional financial (ratio of independence) on the district/city of Central Java province in the period 2010 – 2013. The original regional income positive and significant effect on performance of regional financial (ratio of independence) on the district/city of Central Java province in the period 2010 – 2013. The original area of influence to moderate income fund balances and expenditures against regional financial performance at the district/city of Central Java province in the period 2010 – 2013, proved to be the truth. Keywords: Equalization Funds, shopping districts, and the ratio of the area of the original Income Independence
PENGARUH CURRENT RATIO, WORKING CAPITAL TO TOTAL ASSETS, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER DAN PROFIT MARGIN TERHADAP PERUBAHAN LABA Pramono, Tanti Dwi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Purpose of this research to knows the effect of the current ratio, working capital to total assets, debt to equity ratio, total asset turnover, and net profit margin to earnings changes. The population are trading company at sub-sector trading of the goods production period of 2011 – 2013 with a sample of 16 companies. Data collection techniques used documentation. Data were analyzed used multiple linear regression analysis and, coefficient determination test, test and test T F. The results showed that current ratio has significant negative effect on earnings changes. Working Capital to Total Assets has negative effect but not significant to earnings changes. Debt to Equity Ratio has significant negative effect on earnings changes. Total Assets Turnover has positive and significant effect on earnings changes. Net Profit Margin has positive and significant effect on earnings changes. The coefficient of determination are 0.384 means that influence of variable CR, WCTA, DER, TATO and NPM earnings change amounted to 38.4 percent, while the remaining 61.6 percent is influenced by other variables not studied, for example, is the gross profit margin or return on assets. Keywords: current ratio, working capital to total asset, debt to equity ratio, total asset turnover, net profit margin
ANALISIS PENGARUH DANA PIHAK KETIGA, TINGKAT SUKU BUNGA KREDIT, DAN TINGKAT INFLASI TERHADAP PENYALURAN KREDIT -, Siswati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Bank is one of the financial institution having a major role in the world economy in the middle of a financial institution as financial intermediary between surplus unit and the deficit unit. One of the efforts of bank is credit. And this amount of credit in the character of an institution such as bank intermediation the surplus unit and the deficit unit. The source of fund from public and this should be distributed to people in form of credits. The background of this research is to analyze the factors that affect credit bank disbursement, by looking at the internal factor firm covering of third party funds (DPK ), interest rate (SBK), and inflation rate external company as a factor. This research uses 10 bank are largest credits, with a period of 2011 – 2013. The data analysis technique used multiple linear regression that was processed using SPSS. The results of this research is the third party funds (DPK) have a positive effects and significant on bank credit, interest rate have a positive effects and not significant on bank credit, and inflation rate have a positive effects and not significant on bank credit. Keywords: Distribution of Credit, Third Party Funds, Interest Rate, Inflation Rate
ANALISIS PERBEDAAN JANUARY EFFECT DAN ROGALSKY EFFECT PADA PERUSAHAAN YANG TERGABUNG DALAM JAKARTA ISLAMIC INDEX DI BURSA EFEK INDONESIA TAHUN 2011 – 2013 Nursanti, Devita
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

January effect and Rogalsky effect is one of market anomaly that could occur in the capital market. January effect is a condition in which return in January tend to be higher than average returns in other months of the year. Rogalsky effect is a phenomena where negative returns at Monday effect to disappear on specific month. The purpose of this analysis was to determine the difference between stock return in January and returns of months other than January and analysis was to determine the difference between stock return in April and returns of months other than April. The population in this study are all companies listed on the Jakarta Islamic Index in the Indonesian Stock Exchange in 2011 until 2013. Of the 30 companies listed in the Jakarta Islamic Index a sample of 11 companies. The analysis technique used was purposive sampling method. Analysis technique used is One Way ANOVA test. Results shows that there are no difference between returns in January and returns of months other than January and no differences between returns in April and returns of months other than April in the Jakarta Islamic Index. It can be concluded that in the Jakarta Islamic Index January effect and Rogalsky effect does not occur. Keywords: january effect, Rogalsky effect, stock returns
PENGARUH CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL, NON PERFORMING FINANCING, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS Sulistyawati, Desy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Financial performance is an important thing for the company, since the banking business is a business of trust, then the bank must be able to demonstrate its credibility so that more people are transacting in the bank. One effort to improve public confidence is through increased profitability, the higher profitability of the bank, the better the company's financial performance. The study population was banking companies listed on the Stock Exchange in 2011 – 2013. Samples were taken by purposive sampling of 30 banks. The data source is a secondary data collected by the method of documentation. Methods of data analysis used multiple linear regression, the coefficient of determination (R2), test F and test t. Results of the research showed that the CAR has negative and not significant on ROA, Operating Expenses and Operating Income has significant negative effect on ROA, NPF has significant negative effect on ROA, CSR disclosure has positive and significant effect on ROA. Keywords: Capital Adequacy Ratio, Operating Expenses and Operating Income, Non Performing Financing, Corporate Social Responsibility and return on assets.
ANALISIS MODEL LAYANAN KREDIT LEMBAGA KEUANGAN MIKRO BAGI UMKM GUNA MENINGKATKAN KINERJA UMKM DI KABUPATEN KLATEN Sri Hutami, Retnoningrum &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

UMKM are economic actors and subjects especially vital in the construction of the expansion of opportunities for new entrepreneurs, employment and reduce unemployment (pro-job). UMKM directly related to life and increased prosperity for Indonesian people (pro-poor). Optimally of UMKM should be supported for the provision of assistance in the form of facilities and infrastructure institutionalized financial to support productive activities. In 2005, Government launched the National Credit Year with the goal of ensuring equal opportunities associated with micro-credit among the various groups, that efforts of government in overcoming barriers to financial aid UMKM, one of which microlenders is the Lembaga Keuangan Mikro (LKM). This study was conducted to analyze the suitability of the service model of LKM loans to the performance of UMKM. Respondents were 166 UMKM in Klaten, using Structural Equation Model (SEM) AMOS 18, the analysis was conducted on the suitability test models, test convergent validity and causality test models. The results showed that the model fit and micro-credit services have a significant effect on the performance of UMKM. Keywords: UMKM, credit, performance
DAMPAK MANAJEMEN LABA TERHADAP ALOKASI INVESTASI PERUSAHAAN Rokhaniyah, Siti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study examines the earnings management affect the allocation of investment, the manufacturing companies listed on the Indonesia Stock Exchange, in the period 2009 – 2013. Allocation of investment, as the dependent variable, proxies by investment in fixed assets (net property, plan, and equipment), and the independent variables, earnings management is proxies by discretionary accruals that calculated following the model of Jones modification. This is because this model is the best model (Dechow, et al, 2002) as separate components of discretionary accruals and non-discretionary accruals. To obtain more accurate results we use several control variables, including fixed asset investment of the previous period, investment opportunity, asset growth, and net operating cash flow. The results showed that earnings management, both this period (t) and the previous period (t-1) has positive significant effect on the allocation of investment companies. That is that the higher the earnings management (DA), the allocation of investment companies will be higher, and there is a tendency companies to invest in excess (over-investment). Therefore, we need a certain mechanism that can affect managers in making investment decisions more efficiently. Equity-based compensation can anticipate the negative effect. With the equity-based compensation, earnings management is suspected influence on the allocation of investment is not significant. Keywords: allocation of investment, earnings management, discretionary accrual

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