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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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KINERJA KEUANGAN DAN RISIKO SISTEMATIS PERUSAHAAN MERGER Kim Budiwinarto, Kun Ismawati &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Purpose of this research were to determine financial performance and systematical risk of the merged companies. This research based on social research. Purposes sampling used to identify the research samples in which related or unrelated characteristic. Hypothesis of this research tested by statistical method. There were two kinds of samples in this research: (1) companies with related merger; (2) companies with unrelated merger. The research results stated that; (1) there was a significant different in financial performance of the companies with related merger a year before merger and after 4 years merger; (2) there was a significant different in financial performance of the companies with unrelated merger a year before merger and after 4 years merger; (3) there was not a significant different in their financial performance between companies with related merger and unrelated merger; (4) there was a different systematical risk between companies with related merger and unrelated merger. Keywords: financial performance, systematical risk, merger
PENGARUH UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015) Chuzaimah, Tulus Prijanto, Andri Veno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research has point of view to analysied size of company influence, andliquidity about performance of the company. The sample among 62 manufacturecompany in Indonesian stock exchange (BEI) in 2013 – 2015 period. Sampling tehnikusing one time method, covers from variable and data processing with regretionlogistic multiple analysis. Liquidity variable and company size became independentvariable, proxited with current ratio for company size and liquidity. Currentlydependent variable of company performance are proxited with ROA (return of asset).This analysts using double linear regrestion, and the result of double regrestionanalysts represent between liquidity and size positively and significantly influence ofcompany performance.Keyword: liquidity, size of company, performance of the company, cross sectional
ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo) Fadjar Harimurti, Asep Vidianto, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opportunity in the management of income smoothing. The result of this research indicate that in 2015 the hotel X Solo conduct income smoothing practices by using the accounting method wherein hotel X Solo management fees break down several accounts in one period into the next period, causing inauthenticity financial statements. Of income smoothing practices that raised the impact that researchers found in the research, that there errors in decision making budgeting for the next year, because the revenue and cost budgeting process hotel X Solo for the following year refers to the achievement of revenue and expenditures from the previous year.Keywords: Income smoothing, income smoothing method
PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN DIMENSI FRAUD DIAMOND Endang Masitoh W., Dyah Noviana Primasari, Suhendro &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research examined factors that influence the behavior of student’scheating by using the concept of fraud diamond consisting of pressure,opportunity, rationalization, and individual’s capability. This researchpopulation is students S1 college in Surakarta that was active. Sample used inthis research is students department of economics S1 accounting courses collegein Surakarta. Sample selection using purposive sampling method. In this researchuse research instruments a questionnaire. The research sample obtained by 129students department of economics S1 accountinng courses college in Surakarta.Methods of data analysis using multiple linear regression analysis. The result ofthis research show that opportunity and capability individual’s have positivesignificant effect to students academic fraud behavior committed by accountingstudents, whereas pressure and individual’s capability did not influence tostudents academic fraud behavior committed by accounting students.Keywords: academic fraud, fraud diamond, accounting students, college,Surakarta.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Salis Saevy Maulani, Rina Mudjiyanti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The study aims to examine the effect of liquidity and profitability towards thedisclosure of corporate social responsibility (CSR). The Independent variable used inthis research were liquidity and profitability, while the dependent variable wascorporate social responsibility (CSR). Population in this study were manufacturercompanies in the consumption goods sector listed in the Indonesian Stock Exchangefor the period 2013-2015. The samples in this study were selected by using purposivesampling method and obtained as many 67 observation samples. The analysistechnique used in this research was multiple linear regression analysis. The result ofthe analysis proved that the liquidity variable has negatively affect the corporatesocial responsibility with a significance value of 0,024. Variable profitability haspositive affect the corporate social responsibility with a significance value of 0,005.Keywords : corporate social responsibility, liquidity, profitability
ANALSIS FAKTOR YANG BERPENGARUH DALAM MEMPREDIKSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014 Djoko Kristianto, Anton Susanto, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to analyse the effect of changes in profit, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin in predicting earnings companies listed on the Indonesia Stock Exchange in 2011-2014. Sample taken using purposive sampling method, with a sample of 46 of the 141 companies listed on the Indonesia Stock Exchange in 2011-2014 period. Methods of data analysis using multiple regression analysis. The results of research shows that the changesin profit has positive and signifikan influence on changes in future earnings, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin hasnot effect on changes in future earningsKeywords: financial statements, financial information, predicting earnings
ANALISIS PENERAPAN SISTEM PENGUKURAN KINERJA MANAJEMEN DI PT DUTA INDONESIA DJAYA BERDASARKAN BALANCED SCORECARD Suharno, Hemas Mayrina, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to evaluate the performance of management seen from a financial and non-financial performance. Using case study with the unit of analysis is the place of tourism. Data collection was done through qualitative and quantitative methods. The results of this study demonstrate the performance of a financial perspective that is measured by of 3 a ratio that is Return On Asset (ROA), Gross Profit Margin and Total Asset Turn Over (TATO), generally show good results. Performance from the perspective of customers shows customer satisfaction index obtained from the dissemination of the questionnaire are at a sufficient category. Internal business process perspective is measured with two indicators, namely innovation and operation, the results obtained from the indicators of innovation that is sufficient and operation process is judged less because the percentage error of the recording of transactions has increased. On the perspective of growth and learning is measured using three indicators, namely training of employees, employee attendance and satisfaction of employees. In general the third indicator shows good results.Keywords: balanced scorecard, performance management.
ANALISIS KINERJA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET KOTA SURAKARTA DALAM PEMUNGUTAN PAJAK HOTEL, RESTORAN, DAN HIBURAN TAHUN 2009 – 2014 BERDASARKAN KONSEP VALUE FOR MONEY Fadjar Harimurti, Diyah Astuti Permatasari, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the financial performance of the Department of Revenue, Finance and Asset Management Surakarta perspective in terms of economy, efficiency and effectiveness of tax revenue the hotel, restaurant and entertainment by using the concept of Value For Money. This study uses secondary data with quantitative data analysis techniques based on the ratio of economy, efficiency and effectiveness and qualitative data that is on the Department of Revenue, Finance and Asset Management Surakarta. The results of the analysis based on the assessment criteria which refers to the Decree of the Minister of Interior number 690900-327 on Financial Performance Assessment guidelines, showing the performance of the Department of Revenue, Finance and Asset Management Surakarta Value For Money Concepts based on tax receipts hotels, restaurants and entertainment year average 2009 –2014 can be categorized as very economical, very efficient, and very effective. Efforts - the efforts made by the Department of Finance and Asset Management Revenue Surakarta is intensifying outreach Increase taxation to the taxpayer in order to understand even aware of the importance of Taxes Hotel, Restaurant and Leisure as one component of the Local Taxes are used to finance regional development.Keywords: Revenue, PAD, value for money, economy, efficiency, effectiveness
PERSEPSI MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SLAMET RIYADI SURAKARTA TERHADAP MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK Djoko Kristianto, Dewi Handayani, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine how perceptions of accounting students ofUniversity Slamet Riyadi Surakarta (UNISRI)) against the election of a career as apublic accountant.The results of this study indicate that simultaneous factor financialrewards, professional training, social values, work environment, labor marketconsiderations, personality, and professional recognition has a significant influenceon the selection of a career as a public accountant by accounting students at theUniversity Slamet Riyadi Surakarta. Partially factors financial reward, workenvironment, labor market considerations, and personality has a significantinfluence on the selection of a career as a public accountant by accounting studentsat the University Slamet Riyadi Surakarta, while the professional training factor,social values, and a professional recognition has no influence significantly to theselection of a career as a public accountant by accounting students at the UniversitySlamet Riyadi Surakrta.Keywords: interest in becoming a public accountant, finansial rewards, professionaltraining, social values, work enviroment, labor market, professionalrecognition.
PENGARUH KEBIJAKAN UTANG, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN JASA KONSTRUKSI MILIK NEGARA DAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2014 Fadjar Harimurti, Malvino Silitonga, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to find the influence of policy debt, liquidity and profitability on the company. The independent variable from thy study is policies debt, liquidity, profitability and dependent variable of study is value of company. Population in research this is a company construction services belonging to a country and telecommunication companies enrolled in BEI the periode 2009-2014. A method of the sample used is purposive sampling. Sample in this research that is by using software SPSS 18. The calculation on show that the policies debt have a negative influence significant impact on value of enterprise, while liquidity and profitability do not affect significant impact on value of enterprise.Keywords: value of company, policies debt, liquidity, profitability.

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