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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
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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ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS INDUSTRY Dewi Saptantinah Puji Astuti, Rezki Nugraha, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study to analyze the effect of working capital efficiency,liquidity, and solvency on profitability of the company's Consumer Goods Industry inBEI. The study population was 37 Consumer Goods Industry company listed inIndonesia Stock Exchange in 2013-2015. Samples were taken through purposivesampling method as many as 31 companies. The data source is a secondary datacompiled from financial statements of the company's Consumer Goods Industry.Data analysis technique used descriptive statistics, classic assumption test, multiplelinear regression analysis, t-test, F, and the coefficient of determination. The surveyresults revealed that the working capital efficiencyhas positive and not significanteffect on profitability, liquidityhas positive and not significant effect on profitability,solvencyhas negative and significant effect on the profitability.Keywords: working capital efficiency, liquidity, solvency, profitability
PENGARUH LABA AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN PESERTA CORPORATE GOVERNANCE PERCEPTION INDEX Bambang Widarno, Mawar Suci Nursetyo Yatmi, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Stock return was expected investor when invested. Investor must be rate of company that have a good performance so their return stock is high. Purpose of this study was to determine the effect of accounting earnings and good corporate governance on stock return of corporate governance perception index’s company. The study was conducted at listed company in corporate governance perception index and Indonesia Stock Exchange 2011-2014. Sample was determined by purposive sampling method, and found 10 companies as sample in this study. Data was processed using by multiple linear regression. Test of hypothesis that variable accounting earnings has a positive significant on stock return. Variable Good Corporate Governance has a positive and no effect on stock return.Keywords: accounting earnings, Good Corporate Governance, stock return
PERSEPSI AUDITOR TENTANG PENGARUH ETIKA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI Fadjar Harimurti, Eni Suparni, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Public Accounting Firm in their profession trying to improve audit quality isgood, that produce audit reports to present the findings and report the truth aboutthe financial condition of its clients, including when it occurs in violation of theclient's accounting system. The purpose of this study were: 1) to analyze thesignificance of the influence of ethics, competence of auditors, auditor independence,and Law No. 5 of 2011 on Public Accountant to audit quality in the publicaccounting firm of Surakarta and Yogyakarta. 2) to analyze the moderating effects ofLaw No. 5 of 2011 on Public Accountant ethics influence the competence of auditorsand auditor independence on audit quality in the public accounting firm of Surakartaand Yogyakarta. This study uses survey method, the type of data used quantitativeand qualitative data, the data source used primary data and secondary data. Thepopulation in this study are all auditors who work in public accounting firms in theregion of Surakarta and Yogyakarta. The number of samples in the study based onthe number of questionnaires returned, as many as 53 respondents. The samplingtechnique using random sampling. Data collection methods are used: questionnairesand documentation. Data analysis technique used to test the validity, reliability test,classic assumption test and multiple linear regression analysis and test of absolutedifference. In conclusion that ethics, the competence of auditors, auditorindependence, and Law No. 5 of 2011 on Public Accountant positive and significantimpact on audit quality in the public accounting firm of Surakarta and Yogyakarta.Law No. 5 of 2011 on Public Accountant does not moderate the effect of variableethics, competence of auditors, auditor independence on audit quality.Keywords: ethics, competence, independence, Act No. 5 of 2011, audit quality.
PENGARUH STRUKTUR MODAL DAN KOMPOSISI ASET TERHADAP KUALITAS LABA PERUSAHAAN JASA TRANSPORTASI DI BURSA EFEK INDONESIA 2012 – 2014 Fadjar Harimurti, Diah Nurul Khasanah, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Earning information which owned by the service transportation company will be beneficial for the users of financial statements. The purpose of this study is to determine the effect of capital structure and asset composition on earning quality companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. Method of sampling which used was non probability sampling. The samples are 6 service transportation companies. Analysis of the data in this study using multiple linear regression analysis. To get the unbiased test result, first of all was tested the classical assumptions, then test the feasibility of the model. Capital structure has a positive direction and significant on earning quality while asset composition asset has a negative direction and significant on earning quality.Keywords: capital structure, composition asset, quality of earning
ANALISIS PENGARUH MODAL SENDIRI, MODAL PINJAMAN, VOLUME USAHA, DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA PADA KOPERASI SOPIR TRANSPORTASI SOLO Fadjar Harimurti, Lisyani Agustina, 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 was to determine the significance of the influence of their own capital, loan capital, the business volume and the number of members simultaneously on operating results in the Cooperative Transport driver Solo (Solo Kosti) Year 2005 - 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 techniques used classical assumption test, multiple linear regression analysis, t-test, F and coefficient of determination. In conclusion: 1) There is a positive and significant influence on the rest of the equity in the operating results Transport Cooperative driver Solo (Solo Kosti). 2) There is no significant positive effect of loan capital, business volume, and the number of members to the rest of the results of operations in the Cooperative Transport driver Solo (Solo Kosti). 3) There is significant influence free variables own capital, loan capital, the business volume and the number of members simultaneously on the dependent variable is net income in the Cooperative Transport driver Solo (Solo Kosti).Keywords: equity, loan capital, business volume, number of members, net income
PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN Dewi Saptantinah Puji Astuti, Dhefina Fiorensya Meidy, Fadjar Harimurti &
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 compare the effect of applying the calculationmethod selection section 21 of Income Tax on income received by employees as astrategy in tax savings and tax planning implementation of Article 21 Income Tax onthe income of employees as in the tax-saving strategies. This research was conductedin PDAM Surakarta. The study population was the employees of PDAM Surakartamany as 349 employees remained. A sample of 72 people with technique StratifiedSample. Data were analyzed used quantitative descriptive analysis. The resultsshowed that the use of gross-up method can provide benefits to employees of PDAMSurakarta because employees no longer pay income tax and Surakarta PDAM canhelp companies to minimize income taxes to be paid. Effect of income tax planningsection 21 of the Income Tax Article 25, namely the existence of tax planning canincrease the amount of income tax payable article 21 PDAM Surakarta, but thesecosts can be expensed in the income tax article 25 for being extra income foremployees.Keywords: tax planning, income taxes, tax savings
PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN JARINGAN INFORMASI BERSAMA ANTAR SEKOLAH BERDASARKAN PSAK NO. 45 (Studi Kasus pada Yayasan Nur Hidayah Surakarta) Muhammad Rofiq Sunarko, Munawir, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is to describe the application of accountinginformation system by using JIBAS based on PSAK No. 45 on the Foundation ofNur Hidayah Surakarta and describe the constraints in the implementation ofaccounting information system by using JIBAS based on PSAK No.45 on theFoundation of Nur Hidayah Surakarta. This research method using case studyon Foundation of Nur Hidayah Surakarta. The data type used is qualitative dataand quantitative. Data source using primary data and secondary data. Using datacollection techniques interviews and documentation. Data analysis techniques usingdescriptive analysis. Based on the research results obtained the conclusion thatthe application of the accounting information system by using JIBAS basedon PSAK No 45 on the foundation of Nur Hidayah Surakarta done by filling theentire transaction of cash receipts and accounts payable applications JIBAS. Inthe application of the system of internal control on the programs implemented withJIBAS all documents printed manual for further authorization is performed by thecompetent authority, so that it can prevent confusion and manipulation of the databy admin JIBAS. Constraints in the implementation of accounting informationsystem by using JIBAS based on PSAK No. 45 on the Foundation of Nur HidayahSurakarta, namely the lack of training in the use of the Program JIBAS, lack ofcompetence of human resources (HR) and the existence of linkages with FinancialApplications JIBAS Academic.Keyword: application of accounting information systems, financial systems, JIBASinternal control.
PENGARUH KUALITAS PELAYANAN, SANKSI DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB DI MOJOSONGO Fadjar Harimurti, Tri Mustika, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine the effect of the quality of tax services, tax penalties and awareness of taxpayers on tax compliance in the payment of property tax. This research is quantitative data collection techniques such as questionnaires and literature study. Analysis of data using multiple linear regression analysis with calculations using SPSS version 21. Partial results of the analysis we concluded that the quality of tax services and a significant positive effect on tax compliance. tax penalties and significant positive effect on tax compliance and taxpayer awareness of positive and significant impact on tax compliance. The results of simultaneous analysis we concluded that the quality of tax services, tax penalties and compulsory awareness positive and significant impact on tax compliance. The results of the analysis of the coefficient of determination obtained value of Adjusted R Square = 0.480 means known that the influence exerted by the independent variable is the quality of tax services, tax penalties and awareness of tax payers by 48% while the remaining 52% is influenced by other variables outside variables studied.Keywords: quality of tax services, tax penalties, awareness of the taxpayer, the taxpayer compliance
EVALUASI SISTEM PENGUPAHAN PADA PT DELTA MERLIN DUNIA TEXTILE IV BOYOLALI Muhammad Rofiq Sunarko, Dimas Probo Santoso, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aimed to evaluate the wage system in PT Delta Merlin Dunia Textile IV Boyolali. This research is descriptive research with case study method. This study did four stages in the evaluation systems of remuneration on PT Delta Merlin Dunia Textile IV Boyolali namely: describe the documents and procedures of wages, explaining the policy calculation of wages, analyze the internal control procedures of wage and analyze the report format of wages. The results we concluded that the description of documents and procedures wages in PT Delta Merlin Dunia Textile IV Boyolali show their weaknesses. Calculation of remuneration policy at PT Delta Merlin Dunia Textile IV Boyolali goes well, there are internal controls that are susceptible to fraud. Format wage statements made short by displaying the details of the average employee wage reception current month and the previous month, details of participants BPJS Kesehatan dan BPJS Ketenagakerjaan, and the details of cuts in wages of employees per unit.Keywords: evaluation, system, wages
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BERDASARKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN EARNINGS, CAPITAL Dewi Saptantinah Puji Astuti, Wiwin Sulistyani, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Bank in maintaining customer confidence, the banking institutions need toimprove the health of banks. One bank health maintenance done while maintainingliquidity so that banks can meet its obligations and maintain its performance to thebank always gain the trust of the community. The purpose of this study are: 1) Toanalyze the soundness of PT State Savings Bank Tbk and PT Bank Central Asia Tbkin terms of Risk Profile, Good Corporate Governance, Earnings and Capital. 2) Toanalyze the ratio of bank soundness between PT State Savings Bank Tbk and PTBank Central Asia Tbk in terms of Risk Profile, Earning Good CorporateGovernance and Capital. This research is a case study on PT State Savings Bank Tbkand PT Bank Central Asia, Tbk Period 2013-2015. Sources of data in the study usingsecondary data. Secondary data in this study a financial statement and thepublication of good corporate governance of banking institutions that made theobject of research, obtained through the website of Indonesia Stock Exchange. Dataanalysis techniques used method RGEC. In conclusion that the health of banks interms of Risk Profile, Earning Good Corporate Governance and Capital between PTBank Central Asia Tbk and PT State Savings Bank Tbk years 2013-2015 showed thatPT Bank Central Asia Tbk have better health levels.Keywords: healthy banks, risk profile, good corporate governance, earnings, capital

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