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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 MINAT BELAJAR, PERILAKU BELAJAR, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Djoko Kristianto, Susi Susanti, Rispantyo &
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 aim to examine impact of learning behavior, IntellectualIntelligence, and emotional intelligence towards the level of understanding ofaccountancy student. This study used a survey method that uses primary datacollected from questionnaires. The population in this study were students at the endof the Faculty of Economics Department of Accounting at Surakarta. The numberof samples taken in this study are 75 students from STIE AUB Surakarta. Theresults showed that the partial intelligence and emotional intelligence significantlyinfluence the understanding of accounting whereas spiritual intelligence andlearning behavior has no Influence on the understanding of accounting.Keywords: interest to lear, learning behavior, Intellectual Intelligence, emotionalintelligence, level of accounting understanding
ANALISIS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Sukoharjo Tahun 2011 – 2015) Muhammad Rofiq Sunarko, Mirna Suwanti, Suharno &
Akuntansi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study was to analyze the effectiveness, efficiency and taxcontribution in Sukoharjo district from 2011-2015. This research is a case study inSukoharjo district. The type of data using quantitative and qualitative data. Sourcesof data using secondary sources. The technique of collecting data used interviews,documentation and observation. Data were analyzed used effectiveness ratio,efficiency ratio and the ratio of contributions. The results showed the averageeffective tax revenues in the years 2011-2015 Sukoharjo said to be effective as apercentage effectiveness by 124.97%. The average efficiency ratio Sukoharjoregency hotel tax revenue in 2011-2015 is said to be sufficient. The average rate ofgrowth of tax revenue in Sukoharjo district during the last five years are the years2011-2015 shows the growth rate of 66,71% that expressed less successful.Keywords: effectiveness, efficiency, contribution, hotel taxes
ANALISIS EFEKTIVITAS KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI Bambang Widarno, Upik Marsita Dewi, Suharno &
Akuntansi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this research is to analyze the significance of the influence theeffectiveness of the quality of services, the socialization of taxation, and tax penaltiesfor compliance reporting of Annual Tax Return for individual taxpayers.Populationof the study is individual taxpayers that registered in the Services Office, Counselingand Consultation Taxation (KP2KP) Sragen. The technique of collecting datathrough interviews, observation, documentation and study questionnaires. Theresults showed that the effectiveness of the quality of services, the socialization oftaxation, and positive tax penalties and significant impact on the compliance ofindividual taxpayers in reporting their Annual Tax Return on Services Office,Counseling and Consultation Taxation (KP2KP) Sragen by the F test resultsobtained F count 31,490 with p value 0,000 < 0,05.Keywords: annual tax return, effectiveness of service quality, effective socializationof taxation, tax penalties effectiveness, compliance with individualtaxpayers.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Djoko Kristianto, Chandra Kristiana, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research was to analyze the influence of company size, profitability and leverage to the Corporate Social Responsibility disclosure. This research method using case studies on the company's industrial sector manufacturing consumer goods registered in BEI during period 2013-2014. This study uses secondary data annual report of the company. The sampling method in this study is purposive sampling. Total number of samples in this study were 68 research samples. The analysis technique use in this study is the method of multiple linear regression the results of this research indicated that the company size has a significant positive influence on the CSR Disclosure, while profitability and leverage has no influence on the CSR DisclosureKeywords: CSR disclosure, company size, profitability and leverage
PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta) Muhammad Rofiq Sunarko, Riski Ambarwati, Djoko Kristianto &
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

The presence of Financial Accounting Standards Entities without PublicAccountability (SAK ETAP) is expected to provide facilities for small businesses inpresenting the financial statements. The problem in this research is: How does thedesign and preparation of the format of the financial statements of craftsmenShuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purposeof this study is to describe the design and preparation of the format of the financialstatements of craftsmen Shuttlecock Yunda in Pringgolayan tipes Surakarta basedSAK ETAP. This study uses a case study on Craftsmen Shuttlecock PringgolayanTipes Yunda in Surakarta. The data used is qualitative data and kunatitatif. The datasource using primary data and secondary data. The technique of collecting datausing interviews, observation and documentation. Data were analyzed usingdescriptive analysis is based on interviews, observation and document analysis.Based on the results of research conducted on the design and preparation of theformat of the financial statements of craftsmen Shuttlecock Yunda in PringgolayanTipes Surakarta based SAK ETAP, it can be concluded as follows: The preparationof the balance sheet based SAK-ETAP done by including all assets, liabilities andcapital owned by craftsmen shuttlecock Yunda in Pringgolayan Tipes Surakarta.Assets owned by craftsmen Shuttlecock Yunda includes current assets and noncurrentassets, liabilities contains information about short-term debt and long-termdebt, while equity capital consists of the owner. Income Statement prepared inaccordance with GAAP ETAP as references used to prepare the financial statementson small and medium businesses. An income statement prepared for craftsmenShuttlecock Yunda researchers contains information on total sales, sales returns, andloads of operational activities, so as to know the amount of net income, while the taxburden is not included, since craftsmen Shuttlecock Yunda not have a TIN. Statementof Changes in Equity is a report that shows changes in capital in the same period.Changes in equity prepared by researchers for craftsmen Shuttlecock Yundaprovides information on the capital earlier in the year, plus income earned andreduced by prive, so the final amount obtained is the amount of capital owned bycraftsmen at the end of the period.Keywords: Financial Accounting Standards Entities without Public Accountability.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SLAMET RIYADI SURAKARTA Djoko Kristianto, Angga Destya Prayoga, Rispantyo &
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

The purpose of the study: To analyze the effect of quality, career,economic,and achievement motivation on accounting student's interest to followPPAk. This research is a quantitative research with survey approach, the populationis accounting student of Slamet Riyadi University Surakarta, amounting to 96students, both regular and non regular students, the sample of accounting students ofsemester end and or have taken the course of auditing I and II at Slamet RiyadiUniversity Surakarta Amounted to 96 students. Data collection techniques usingquestionnaires with 5-point Likert scale. Data analysis technique using testinstrument research, consist of test of validity and reliability; Classical assumptiontest, consisting of multicolinearity test, heteroscedasticity, autocorrelation, andnormality; Multiple linear regression test; hypothesis testing. The results showed:Motivation of quality, career, economic, social, achievement parcial have significanteffect on accounting student interest following PPAk. motivation of quality, career,economic, social, achievement simultaneously have significant effect on accountingstudent interest following PPAk.Keywords: motivation, student interest, PPAk.
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Rumah Sakit Umum Daerah dr. Moewardi di Surakarta) Muhammad Rofiq Sunarko, Sukma Romadhona Agusrini, Djoko Kristianto &
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 were: 1) analyze the significance of the effect of budget participation, organizational commitment, organizational culture and work motivation on managerial performance. 2) analyze the significance of the effect of budget participation on organizational commitment, organizational culture and work motivation. 3) analyze whether the interaction between the budgeting and organizational commitment that serves as an intervening variable affecting managerial performance. 4) analyze whether the interaction between budgeting with the culture of the organization that serves as an intervening variable affecting managerial performance. 5) analyze whether the interaction between budgeting with motivation serves as an intervening variable affecting managerial performance. The research method used survey method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. The population in this study are all managers and heads of sections involved in the budgeting process at the Regional General Hospital (Hospital) dr. Moewardi in Surakarta, as many as 55 people, the number of samples used were 38 respondents with sampling techniques using census method. Methods of data collection using questionnaires. Data analysis technique used to test the validity, reliability test, classic assumption test, path analysis. In conclusion: 1) Variable participation budgeting, organizational commitment, organizational culture and work motivation have a significant effect on managerial performance. 2) Participation budgeting significant effect on organizational commitment, organizational culture and work motivation. 3) Organizational commitment does not moderate the effect of budget participation on managerial performance. 4) The organizational culture does not moderate the effect of budget participation on managerial performance. 5) Work motivation does not moderate the effect of budget participation on managerial performance.Keywords: participation budgeting, organizational commitment, organizational culture, motivation and managerial performance
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, RASIO LIKUIDITAS, DAN PENJUALAN PRODUK LOGAM MULIA TERHADAP PROFITABILITAS PT PEGADAIAN PURWOTOMO SURAKARTA Rispantyo, Lani Hayati, Djoko Kristianto &
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 study was to analyze the effect of working capital turnover, accounts receivable turnover, liquidity ratios and sales of precious metal products on profitability partially and simultaneously. This research is a case study in PT Pegadaian Purwotomo Surakarta. Source data used are secondary data is data in the form of annual financial statements that are used PT Pegadaian Purwotomo Surakarta at year 2011 – 2015. Data collection used secondary data through documentation. Data were analyzed used multiple linear regression. The results showed that the working capital turnover has positive and significant effect on profitability. Accounts receivable turnover has negatif but no significant effect on profitability. The liquidity ratio has negative but no significant effect on profitability. Sales of precious metal products has positive and significant effect on profitability. Working capital turnover, accounts receivable turnover, liquidity ratios and sales of precious metal products has simultaneously effect on profitability.Keywords: Working capital turnover, accounts receivable turnover, liquidity, sales of precious metal products and profitability.
PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING Muhammad Rofiq Sunarko, Riyan Tri Prakoso, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the influence of thePublic Ownership, Solvency, Profitability on the Audit Delay. It also tested themoderating variable (Public Accounting Firm Reputation) strengthening theinfluence of public ownership variables, Solvency and Profabilitas on the AuditDelay. This research was conducted at the state-owned company in BEI period 2011-2015 the number of samples used were 18 companies through purposive sampling.Data analysis technique used is the classical assumption, multiple linear regressionanalysis and Moderated Regression Analysis (MRA) with SPSS 22. The results ofpartial analysis we concluded that the independent variables did not significantlyinfluence the Audit Delay. The results showed that the moderating variableReputation Audit Firm does not moderate the Delay on the independent variable.While the results of simultaneous analysis we concluded that the independentvariable and significant effect on Audit Delay. The results of the analysis ofdetermination coefficient values obtained Adjusted R Square by 7.9% while theremaining 91.1% is influenced by other variables outside variables studied.Keywords: audit delay, public ownership, solvency, profitability, reputation publicaccounting firm.
ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI KARYAWAN DJITOE SURAKARTA Suharno, Anggrahini S. Dewi, Bambang Widarno &
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

In this era of globalization, competition in the economy tends more and more strict. Likewise with the economic actors, especially cooperatives, especially on the financial performance of cooperatives that are required for rapid response in the decision to prevent the loss of profit opportunities exist or will otherwise incur losses for the cooperative. In connection with this, cooperatives must be more resilient in the face of change and competition that occurs in the environment the cooperatives themselves or compete with other non-bank financial institutions, nationally, regionally, and internationally. This research is aimed to determine the level of health of Employees Cooperative Djitoe Surakarta by using the rules of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 14 / Per / M.KUKM / XII / 2009. In this study, the authors used data from 2012 to 2014 year. Of the seven aspects of the cooperative health assessment, a score soundness Cooperative Employees Djitoe Surakarta overall got a score of 67.88, which means the Cooperative Employees belonging to cooperative Djitoe Surakarta pretty healthy.Keywords: Performance, aspect of capital, aspect of productif, aspect of management, aspect of liquidity, regulations Number: 14/Per/M.KUKM/XII/2009

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