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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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Kota surakarta,
Jawa tengah
INDONESIA
Jurnal Akuntansi dan Sistem Teknologi Informasi
ISSN : 16937635     EISSN : 2655156x     DOI : 10.33061
Core Subject : Economy,
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
Articles 873 Documents
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 – 2014 Dewi Saptantinah Puji Astuti, Esther Irene Nainggolan, Rispantyo &
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

The purpose of this research was: 1) analyzes the significance of the influence of the size of the company management against earnings on manufactured companies consumer goods industry listed on The Indonesia Stock Exchange. 2) analyzes the significance of the audit committeeof the company management against earnings on manufactured companies consumer goods industry listed of The Indonesia Stock Exchange. Research methods method using case studies. The data type of the data being used is qualitative and quantitative data. The source data used the data of second. Method of collection used documentation. Technique of data analysis of this research was multiple regressions. The research results obtained conclusions: 1) the size of the company and significant negative effect on eranings managementon manufactured companies consumer goods industry listed on The Indonesia Stock Exchange. 2) the audit committee has a significant effect on eranings management on manufactured companies consumer goods industry listed of The Indonesia Stock Exchange.Keywords: the size of the company, the audit committee, earnings management.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN/KOTA DI JAWA TENGAH Bambang Widarno, Dwi Handayani, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The implementation of regional autonomy demands of each local governmentto independently finance the expenditure areas, as indicated by increased economicgrowth. The purpose of this study were: to analyze the significance of the influence ofregional revenue and Fund Balance partially or simultaneously to Economic Growthin Regency / City in Central Java. This study uses a case study in the District / Cityin Central Java for 2013-2015, the type of data used quantitative and qualitativedata, the data source used secondary data. The samples are all regencies / cities inCentral Java province a total of 35 districts / cities, so this study is a census study.Data analysis techniques used classical assumption test and multiple linearregression analysis, t-test, F and coefficient of determination. In conclusion, thatthere is a positive and significant influence local revenues to economic growth in theDistrict / City in Central Java, meaning that if the local revenue increases it canincrease economic growth. There is a positive and significant impact on economicgrowth of equalization funds in the District / City in Central Java, meaning that if thebalancing fund increases it can increase economic growth. There is significantinfluence local revenues and equalization funds simultaneously on the dependentvariable is economic growth in the District / City in Central Java.Keywords: local revenues, equalization funds, economic growth.
INDEPENDENSI AUDITOR SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA Dewi Saptantinah Puji Astuti, Reza Raditya, Aris Eddy Sarwono &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The objective of the research are to analyses (1) effect understanding of good governance to auditor performance, (2) effect understanding of good governance to auditor independence, (3) effect auditor independence to auditor performance, (4) effect understanding of good governance to auditor performance, through auditor independence as the mediating variable. Population on this research are all auditors at public accountant Office in Surakarta consist of 33 respondent. Data collecting with questionnaire technique. To test the hypothesis, the researcher using the path analysis. The result reveals that (1) understanding of good governance have not significance effect to auditor performance, H1 rejected; (2) understanding of good governance have significance effect to auditor independence, H2 supported; (3) auditor independence have significance effect to auditor performance, H3 supported; (4) auditor independence is able to mediate the effect of understanding of good governance to auditor performance, H4 supported.Keywords: understanding of good governance, auditor independence, auditor performance
EVALUASI MEKANISME PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 (Studi Kasus PT Batik Danar Hadi Solo) Djoko Kristianto, Desi Putri Lestari, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research uses descriptive method with qualitative approach. The type andis used primary and secondary data. The data collection was done by interview, inthe PT Solo Batik Danar Hadi. In the income tax under Article 23 of the cuttingprocess, deposit and reporting where the company as the cutter has fulfilled the taxobligations by always trying to cut deposit and reporting on the use of such serviceseach month before the deadline for reporting that comes with proof of slaughter anddeliver letters notification (SPT) Period. Based on the research results, PTBatikDana Hadi has implemented cuts and income tax reporting Article 23 in accordancewith applicable tax regulations. In this study we can conclude PT Batik Danar Hadihas to perform his duty well in cutting, reporting income tax under Article 23 andpreferably in depositing Income Tax Article 23 carried out on time in accordancewith the provisions of tax laws deposit, which is the 10th of the following month andreporting, which is the 20th of the following month after tax period.Keywords: Cutting, remittance, reporting, article 23
RANCANG BANGUN SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV SONO PUTRO DELANGGU Djoko Kristianto, Ihsan Adi Nugraha, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Sales are a major source of income, while the cash receipts are the mainsource of cash from operating activities. The purpose of this study to determinewhether the accounting system sales and cash receipts are applied by CV Sono PutroDelanggu been effective so as to support the internal control of sales and cashreceipts and designing wake accounting system sales and cash receipts to boost theeffectiveness of internal controls on CV Sono Putro Delanggu. The type of data usedquantitative and data qualitative. Data source of primary data. Data collectiontechniques with interviews, documentation, observation, and questionnaires. Theresults of sales system is the absence of a record on a card receivables, credit is notauthorized by the credit function, mail order delivery order and use theresponsibilities of the sales function yet, no separate sales function with a creditfunction, there is no separation between the functions of sales and treasury functions,director of the company is still involved in receiving orders from customers. Theresults of cash receipts system is no separation of functions treasury and accountingfunctions, the absence of separation of functions of cash receipts and accountingfunctions, not insured collectors and cashiers, cash is in the hands of collectorsjourney as they are not insured by the company, cash receipts from buyers in theauthorization by the sales function.Keywords: sale systems, cash receipt system, internal control system.
PENGARUH KEAKTIFAN BERORGANISASI, LINGKUNGAN TEMAN SEBAYA, DAN PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA AKUNTANSI UNIVERSITAS SLAMET RIYADI SURAKARTA Suharno, Ady Nugroho, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to know about the siginificant influence of being active in organization, friend zone and study behavior through accounting students academic effort of Slamet Riyadi University Surakarta. The population of this research is student of accounting periode 2012, 2013, and 2014. Followed the student organization in Slamet Riyadi University Surakarta. This research give to 59 responden. Base on the result of the research test using double linear regression test showed: (1) Being active in organization have positive influence and not significant to academic effort students of accounting in Slamet Riyadi University of Surakarta.Its showed from the statistic point 0,008 with p value 0,994 > 0,05, and coefisien of positive regression (0,001). (2) The friends zone have positive influence and not significant to academic effort students of accounting Slamet Riyadi University of Surakarta. Its look from statistic point t 0,068 with p value 0,545 > 0,05, and coefficient positive regression (0,547). (3) Study behavior have positive influence and significant to academic effort students of accounting Slamet Riyadi University of Surakarta. Its showed from the statistic point t 7,904 with p value 0,000< 0,05, and coefficient positive regression (0,547) so if study behavior level up so academic effort students of accounting Slamet Riyadi of Surakrta will be level up. (4) Being active in organization, friends zone and study behavior together influenced to academic effort students of accounting Slamet Riyadi University of Surakarta. Its showed from the point of F 20,828 with p value 0,000 < 0,05Keyword: being active in organization, the friends zone, study behavior, academic effort
ANALISIS POTENSI, EFEKTIVITAS, DAN EFISIENSI RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN KLATEN TAHUN 2011 – 2015 Bambang Widarno, Danyanto, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study were: 1) to analyze the potential retribution Klaten district tourism from 2011 - 2015. 2) to analyze the effectiveness of retribution tourism in Klaten regency of 2011 - 2015. 3) analyze the efficiency of retribution tourism in Klaten regency of 2011 - 2015. 4) to analyze the contribution of the tourism levy Revenue in the District of Klaten from 2011 - 2015. The research method using the case study method, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. Data analysis technique used is descriptive analysis. In conclusion: 1) The potential of real retribution Klaten district tourism from 2011 - 2015 which in 2011 amounted to Rp 1.283.640.000,00, 2012 amounting to Rp 1.476.330.000.00, in 2013 amounting to Rp 625.572.000,00, 2014 amounting to Rp 765.300.000.00, 2015 amounting to Rp 827.022.000,00 and the average real potential retribution Klaten district tourism from 2011 - 2015 in the amount of Rp 995,572,800.00. The real potential retribution biggest tourism attractions that exist in the Fountain Clark (OMAC) and the real potential of the tourism levy receipts smallest on Tomb Objects Ronggowarsito. 2) The calculation of the effectiveness of retribution Klaten district tourism from 2011 - 2015, namely in 2012, 2014 and 2015 was very effective, because the value obtained is still above 100%. For the year 2011 amounted to 68,72% categorized as ineffective, in 2013 amounted to 79,29% in the category less effective. The average value of the tourism levy effectiveness ratio in the district of Klaten the years 2011 - 2015 amounted to 91,57% in the category is quite effective. 3) The calculation of efficiency retribution Klaten district tourism from 2011 - 2015 as very efficient for intervals of less than 10% efficiency. 4) Contributions levy tourism on regional revenue in Klaten regency of 2011 - 2015 which in 2011 amounted to 1,01%, in 2012 implanted at 1,03%, in 2013 by 0,88%, in 2014 amounted to 0,91% and in 2015 amounted to 0,63%, with an average contribution of tourism levy to the original income Klaten Regency year 2011 - 2015 of 0,89%. Tourism levy contribution to regional revenue Klaten Regency Year 2011 - 2015 are all in the category of contribution is very less due to enter the category from 0,00 to 10,00%.Keywords: Potency, Effectiveness, Efficiency, Tourism Levy, Local Revenue
PENGARUH PROSES PEMBELAJARAN DI PERGURUAN TINGGI TERHADAP PERILAKU KEUANGAN DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING Djoko Kristianto, Eni Saraswati, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study to analyze the effect of the learning process in theCollege of the financial literacy and financial behavior and analyze the differencesfinancial literacy by gender and study programs. This study is a survey of students ofthe Economic Faculty Slamet Riyadi University Surakarta. The study population asmany as 351 students. A sample of 70 students by used purposive sampling andproportional cluster random sampling.. Collecting data used questionnaires andliterature study data were analyzed used path analysis and independent sample ttest.The results showed that the learning process in the College of significant effecton the financial literacy of students. The learning process in the College ofsignificant effect on the financial behavior. Financial literacy has a significant effecton the financial behavior. The learning process in the College has effect on thefinancial behavior with financial literacy as an intervening variable No financialliteracy differences between male students and female and there are differences offinancial literacy among students of management courses with accounting courses.Keywords: learning process in the college, financial literacy, financial behavior
PENERAPAN METODE ECONOMIC ORDER QUANTITY PADA PT NINDYA BETON SALATIGA Muhammad Rofiq Sunarko, Dionisius Ricky Artha Kusuma, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

One method in inventory management is the EOQ method. EOQ method is toidentify orders to minimize the amount of inventory storage costs, purchase a rawmaterial with each purchase at minimum cost, and an order that minimizes totalinventory cost. So EOQ method can save the cost of raw material inventory that canmake the company profit by applying this method. The purpose of this research is tohelp apply EOQ method at PT Nindya Beton Salatiga in order to save raw materialinventory cost in production process. This research is a case study research on PTNindya Beton Salatiga by taking secondary data. The data are taken in the form ofgeneral description about the establishment of PT Nindya Beton Salatiga, report onthe purchase of raw materials of 2016 concrete PT Nindya Beton Salatiga, andproduction data of PT Nindya Beton Salatiga. The results of this study indicate thatEOQ method can save raw material inventory cost than traditional method (companypolicy). The cost savings of raw material inventory using EOQ method are as followssand raw material inventory cost savings of Rp 102.059.559,32, raw material of splitstone saving of Rp101.775.993,05,and raw material of cement cost savings of Rp114.387.533,37.Keywords: inventory management, EOQ
PENGARUH PERPUTARAN PIUTANG DAGANG, PERSEDIAAN, DAN MODAL KERJA TERHADAP LIKUIDITAS PERUSAHAAN CV SURYA MANDIRI SOLO Bambang Widarno, Pungki Purnomo Wahyu Aji, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The survival of the company based on the assessment of financial performance can be seen from the level of liquidity of the company itself. Liquidity became a reference point as a company's ability to meet short-term obligations. Factors affecting the liquidity trade receivables turnover is, supplies, and working capital. The purpose of this study: 1) to determine the influence of Trade Receivables turnover of liquidity the company's. 2) to determine the effect of merchandise inventory turnover of liquidity in the company's. 3) to determine the effect of rotation of the working capital to the liquidity of the company's. Research methods method using case studies, the type of data used quantitative and qualitative data, the source data used are secondary data. Method of data collection used documentation. Technique of data analysis used the classic test assumptions, some linear regression analysis, t-test, F and the coefficients of determination. In Conclusion: 1) analysis results obtained with t values arithmetic amounts to 4893 with a value of 0.001 probability Ho is then 0.05 < rejected means that there is a significant positive influence on the company's trade receivables turnover liquidity CV Surya Mandiri Solo 2) analysis results obtained with t values arithmetic amounts to 4645 to the value of the probability of 0.002 < 0.05 Ho then rejected means that there is a positive and significant impact on the liquidity of the company's inventory turnover CV Surya Mandiri Solo. 3) the results of the analysis of the obtained values of t-0750-value probability 0475 > 0.05 then Ho received means no significant negative impact on working capital turnover in corporate liquidity in CV Surya Mandiri Solo.Keywords: account turnover inventory items, working capital turnover turn over of accounts receivable, liquidity

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