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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 PENDAPATAN, USIA, DAN JANGKA WAKTU KREDIT TERHADAP JUMLAH KREDIT PENSIUN PADA PT BANK TABUNGAN PENSIUNAN NEGARA CABANG SURAKARTA Djoko Kristianto, Lisa Muri Hartatie, Dewi Saptantinah Puji Astuti &
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

The objective of the research are (1) to analyses effect income debtor to amount of pension credit, (2) to analyses effect age to amount of pension credit, (3) to analyses effect credit period to amount of pension credit, (4) to describe the authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. This research using samples of 100 debtors of pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. Data collecting using questionnaire. Data were analyzed using multiple linear regression analysis. The conclusion from the results of testing each hypothesis shows that (1) Income debtor has positive and significant effect to amount of pension credit meaning hypothesis 1 accepted (2) age debtors has negative and no significant effect to amount of pension credit, meaning hypothesis 2 rejected (3) credit period has positive and significant effect to amount of pension credit, meaning hypothesis 3 accepted. (4) The authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta has been conducted in accordance with the applicable provisions of BTPN bank, indicated by the separation of duties of employees who perform duties in accordance with their responsibilities.Keywords: revenue, age, credit period, amount of pension credit
KONTRIBUSI PEMUNGUTAN RETRIBUSI TERMINAL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Terminal Tirtonadi Surakarta tahun 2011 – 2015) Djoko Kristianto, Gravita Sari Riska Permata Putri, Suharno &
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

The purpose of this study was to examine the effectiveness, contribution andgrowth rate Terminal Tirtonadi retribution against region income Surakarta 2011-2015. This research is a case study at Terminal Tirtonadi in Surakarta. The type ofdata used quantitative and qualitative data. Sources of data used secondary sources.The technique of collecting data used interviews, documentation and observation.Data were analyzed used the ratio of effectiveness, contribution ratio and the ratio ofthe rate of growth. The results showed effectiveness ratio levy Terminal TirtonadiSurakarta in 2011-2015 is quite effective in improving the original income forpersentese of 88,2%. Contributions levy in Terminal Tirtonadi Surakarta in 2011-2015 did not succeed in improving the original income for contribution ratio of1,64%. The growth rate of contributions retrubusi in Terminal Tirtonadi Surakartayears 2011-2015 are not successful with a ratio of 15,87%.Keywords: contributions, terminal charges, local revenue
PEMAHAMAN DAN PERSEPSI ANGGOTA DPRD KOTA SURAKARTA TERHADAP PENYAJIAN LAPORAN KEUANGAN SEKTOR PUBIK Fadjar Harimurti, Ika Listyawati, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aimed to analyze the level of understanding of Surakarta City Council Members To The Financial Statements and the Public Sector Perceptions Surakarta City Council Member of the Financial Statements on education. This study is a survey of the population of Surakarta City Council Member 2014 - 2019 Forces with sampling techniques census method used in this study, namely all the population sampled in this study, so that the sample in this study amounted to 45 samples can be processed but which amounted to 41 samples. The technique of collecting data using questionnaires. The method of analysis used descriptive analysis, to collect, process, and interpret data. The results showed that Assembly Members Surakarta not understand the financial statements of public sector and the perception of Surakarta City Council Member to the presentation of financial statements of public sector agreed to presentation of financial statements conducted by SKPD Surakarta.Keywords: understanding financial statements, public sector, financial reports.
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen) Muhammad Rofiq Sunarko, Vera Putri Meliya Sari, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Budget on local government organizations related to their use in determiningthe amount of the portion of the funds to finance programs and activities from fundsbelonging to the people. The use of funds belonging to the people in the public sectorbudget formulation requires that the drafters of the budget should focus on thewelfare of society. The purpose of this study was to analyze the significance of theeffects of participatory budgeting and management accounting systemcharacteristics the performance of employees in Satuan Kerja Perangkat Daerah(SKPD) Sragen. Analyzing the characteristics of the moderating effects ofmanagement accounting system in participative budgeting influence the performanceof employees in Satuan Kerja Perangkat Daerah Sragen. This study used surveymethods, the type of data used quantitative and qualitative data, the data source usedprimary data and secondary data. The population in this study were all Leader/Headof Division/Head of Sub Division/Section Head in Satuan Kerja Perangkat DaerahSragen totaling 473 people. The number of samples in the study 92 sample, bysampling using accidental sampling. Data collection methods are used:questionnaires and documentation. Data analysis technique used to test the validity,reliability test, classic assumption test and multiple linear regression analysis andtest of absolute difference. In conclusion that: 1) There is significant influence onemployee performance participatory budgeting at the Satuan Kerja Perangkat DaerahSragen. 2) There was a significant effect of management accounting systemcharacteristics the performance of employees in Satuan Kerja Perangkat DaerahSragen. 3) Characteristics of accounting management system of participatorybudgeting moderating influence on the performance of employees in Satuan KerjaPerangkat Daerah Sragen.Keywords: participatory budgeting, management accounting system characteristics,employee performance
PENGARUH PARTISIPASI ANGGOTA, LINGKUNGAN USAHA DAN STRUKTUR PENGENDALIAN INTERN TERHADAP KEBERHASILAN USAHA KOPER Muhammad Rofiq Sunarko, Tovia Hotma Alinda, Suharno &
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 analyze the effect of participation of members,business environment and internal control structure to the business success of KPRIin Surakarta. This type of research is a survey on KPRI employees in Surakarta.Sampling technique used purposive sampling with sample counted 31 people.Methods of data collection used questionnaires and literature study. Data analysistechniques use multiple linear regression. The results showed that the participationof members has a positive and significant impact on the business success of KPRI inSurakarta. The business environment has a positive and significant effect on thebusiness success of KPRI in Surakarta. Internal control structure has a positive andsignificant effect on the business success of KPRI in Surakarta.Keywords: participation of members, business environment, internal controlstructure, business success.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM TIRTA MAKMUR KABUPATEN SUKOHARJO BERDASARKAN KEPUTUSAN MENTERI DALAM NEGERI NO. 47 TAHUN 1999 Fadjar Harimurti, Endah Tri Winarni, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the level of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo during the fiscal year 2013-2014 based on Kepmendagri No. 47 in 1999. Research methods method using case studies in PDAM Tirta Makmur Kabupaten Sukoharjo, the types of data the data used was qualitative and quantitative data, the source data used the data of second. Method of data collection used documentation. Technique of data analysis using quantitative descriptive analysis that is doing the financial performance assessment calculation PDAM Tirta Makmur Kabupaten Sukoharjo based on the decision of the Minister of the Interior No. 47 in 1999. The research results obtained the conclusion that the assessment of the financial performance at the PDAM Tirta Makmur Kabupaten Sukoharjo 2013 obtained a score of 49 and in 2014 acquired a score of 45 are on the range of value of more than 42, it means including the criteria well. Thus the assessment of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo based on decision letter of the Minister of the Interior No. 47 of 1999 on guidelines for the assessment of financial performance TAPS issued by Minister of the Interior based on the decision letter of the Minister of the Interior No. 47 in 1999 entered the category very well.Keywords: financial performance, financial ratio
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2010 – 2014 Dewi Saptantinah Puji Astuti, Nur Andhika Chandra Kurniawan, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Hotel Tax in Surakarta Mayor Regulation No. 33 by 2013 on Guidelines Implementation article 7 Hotel Tax that is defined by 10%. The purpose of this research is to know the tax realization hotel which can be charged by the Government is effective in accordance with the target set by the local government as well as knowing the magnitude of the contribution of tax revenues towards the hotel tax revenue area and PAD the city of Surakarta. Data analysis techniques used are: (1) the ratio of effectiveness describes the degree of effectiveness of the comparison between the results obtained with the achievement of the targets that have been set and (2) rasio contributions used to measure the magnitude of the amount awarded hotel tax against tax areas as well as Surakarta PAD. The results of this research are: (1) the realization of the tax revenue the tax target against hotel hotel in 2010 – 2014 proved "Very effective", (2) the realization of the hotel tax revenues against local tax years 2010 – 2014 proved to be "Highly Contribute", (3) the realization of the hotel tax revenues against PAD in 2010 – 2014 proved to be "Highly Contribute".Keywords: effectiveness, contribution, hotel tax, PAD Surakarta
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA HARGA POKOK PRODUKSI (Studi Kasus pada CV Putra Jaya Rotan) Djoko Kristianto, Jemy Hendra Widyanto, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study uses the concept of a system of Activity Based Costing (ABC).Activity Based Costing System to make the activity as the central point of itsactivities. Information about the activity measured, recorded and provided in ashared database using Activity Based Costing system. It is based on the premise thatthe cause of the cost is the activities undertaken in a company, so naturally whenallocating indirect costs is based on the activity. Based on the above definition ofActivity Based Costing is a cost accounting system that will impose costs to productsor customers based on the resources consumed by identifying the cost of eachactivity required to produce a product or service. Researchers used Putra JayaRattan as an object in this study because of Putra Jaya Rotan because in thecalculation of factory overhead costs are still using traditional methods orconventional. In traditional or conventional whole system of indirect costs will becollected in a single grouping of cost (Cost Pool), then the total costs are allocatedto the basic allocation to a cost object. Base allocation used in Traditional System isin the form of hours, direct labor, direct labor costs, raw material costs, the numberof hours the engine, or the number of units produced. All this allocation basis is thecost driver is only related to volume or level of production that is used to allocateFactory Overhead. Results of determining the cost of production CV Putra JayaRattan using the traditional system of Rp1,500.000; per year for a total of Rp3.600.000.000;. While using the ABC method obtained a price of Rp 1.102.287,59per year with a total of Rp 2.645.490.216. The price difference using traditionalmethods and using the ABC method is Rp 397.712,41; whereas the difference in thetotal is Rp 954.509.784;.Keywords: implement activity based costing, cost of production.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMA DI BEI PERIODE 2013 – 2015 Djoko Kristianto, Era Novita Sari, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine the effect of Good Corporate Governance onfinancial performance at basic and chemical industry manufacturing companies.Independent Variables Good Corporate Governance in this research is independentboard of commissioner, board of directors, audit committee, managerial ownership,and institutional ownership. The population in this study are all basic and chemicalmanufacturing companies listed on the Indonesia Stock Exchange (IDX) andcontinuously publish financial statements in 2013-2015. Based on purposivesampling method, samples obtained are 52 companies foreach yearin the period2013-2015, so obtain 156 observations data. As for the criteria of financialperformance in this study was measured by using Cash Flow Return on Assest(CFROA), whilst statistic analysis that used in this study was multiple linearregression with program Statistical Package for Social Science (SPSS) version 16.The result of this research showed that the variable of Good Corporate Governancethat is independent board and board of directors have positive influence to financialperformance in basic and chemical manufacturing company, while the variable ofGood Corporate Governance that is audit committee, managerial ownership, andinstitutional ownership have negative effect to financial performance at companyManufacturing basic industries and chemicals.Keywords: Good Corporate Governance, financial performance, CFROPENDAHULUAN
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH DAERAH TERHADAP ALOKASI BELANJA MODAL STUDI EMPIRIS DI PROVINSI JAWA TIMUR Djoko Kristianto, Robin Keswando, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to see the significant impact of the original Income influence area (PAD), General Allocation Funds (DAU), Special Allocation Fund (DAK), and the regional width to the capital expenditure allocation. The research population is all over the districts and/or cities in East Java Province, in the period of 2012-2014. The number of samples used is the whole districts and/or cities in East Java Province, thus it belongs to census research. The data analysis technique used is the multiple linear regression analysis. The partial analysis result concludes that PAD and the regional width positively and significantly influence the capital expenditure allocation while DAU and DAK do not significantly influence the capital expenditure allocation. The result of the analysis simultaneously shows a conclusion that PAD, DAU, DAK, and the regional width positively and significantly influence the capital expenditure allocation. The determination coefficient analysis result obtains the Adjusted R Square value = 0,892 which shows that the influence given by the independent variables, which are PAD, DAU, DAK, and the regional width to the capital expenditure allocation is about 89,2% while the 10,8% rest is influenced by other variables outside the variables examined.Keywords: PAD, DAU, DAK, regional, capital expenditure

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