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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 INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME TERHADAP EFEKTIVITAS STUKTUR PENGENDALIAN INTERNAL PADA PT PERTANI (PERSERO) CABANG SURAKARTA Fadjar Harimurti, Dhesy Andriarti, 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 research is to analyze the significance of the influence ofinternal auditor independence and professionalism of the effectiveness of internalcontrol structures partially or simultaneously. The population in this study were allemployees of PT Pertani (Persero) Branch of Surakarta. Data obtained fromquestionnaires. The research concludes that (1) the t test results count of 2,105 witha probability value 0.045 < 0.05, which means the independence of the internalauditor positive and significant impact on the effectiveness of the internal controlstructure. (2) Results of the t test of 2,307 with a probability value 0,029 < 0,05,which means professionalism positive and significant impact on the effectiveness ofthe internal control structure. (3) The test results F count equal to 6,872 with p value0,004 < 0,05, which means the internal auditor independence and professionalismpositive and significant impact on the effectiveness of internal control structuressimultaneously.Keywords: internal control structure, effectiveness, independence, internal auditors,professionalism.
PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015) Djoko Kristianto, Indri Atina, Fadjar Harimurti &
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 purpose of this study to determine the significance of the effect of the netprofit margin and operating expenses to the corporate income tax. The population inthis study is a food and beverage company listed in Indonesia Stock Exchange in2013-2015. Sampling techniques in this study using purposive sampling in order toobtain a sample of 11 companies out of 15 companies that meet the criteria of foodand beverage companies in the Indonesia Stock Exchange in the years 2013-2015.Data taken from the official website of Indonesia Stock Exchange (www.idx.co.id).The results of t test analysis showed that there was no significant effect on the netprofit margin of the corporate income tax, a significant influence on the operationalcosts of the corporate income tax. F test results indicate that a significant differencebetween the net profit margin and operating expenses to the corporate income tax.Keywords: net profit margin, operating expenses, corporate income tax
PENGARUH NILAI TUKAR DAN HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA (Pasca Setahun Pelantikan Presiden) Fadjar Harimurti, Teixa Lestari, 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

Stock price index is an indicator or reflection that shows the movement of stock prices. Index is used as a market trend. Weakened and the stock price index rising in a country could be due to economic conditions and economic performance in the country. After Ir. Joko Widodo sworn in as president, financial markets move higher. But after one year leadership of President Jokowi, the exchange rate and the price of gold fluctuated. It is also caused by the global economic slowdown. The purpose of this study was to analyze the effect of exchange rates and the price of gold antam the composite stock price index in the Indonesia Stock Exchange. The data used in this study is the closing times per week for 1 year after the presidential inauguration, namely October 2014 to October 2015. This study uses a simple linear regression analysis. The results of this method show that the exchange rate and the price of gold antam partially a significant negative effect on the stock price index in the Indonesia Stock Exchange. While the exchange rate positive and significant impact on the price of gold antam.Keywords: exchange rate, the price of gold, the stock price index
PENGARUH PERSEPSI PROFESI, KESADARAN ETIS, DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK (Survei pada Auditor di Kantor Akuntan Publik di Surakarta dan Yogyakarta) Djoko Kristianto, Anik Susilowati, Rispantyo &
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

Auditors in their profession are required to have a good profession'scommitment to clients, the public and fellow accountant. The purpose of this studywas to analyze the influence of the perception of the profession, ethical awarenessand commitment to the independence of auditors of public accounting profession.This study uses survey method, the type of data used quantitative and qualitativedata, the data source used primary data and secondary data. The population in thisstudy are all auditors who work in public accounting firms in the region of Surakartaand Yogyakarta. The number of samples in the study based on the number ofquestionnaires returned, as many as 41 respondents. The sampling technique usingpurposive sampling. Data collection methods are used: questionnaires anddocumentation. Data analysis technique used to test the validity, reliability test,classic assumption test, multiple linear regression analysis, t-test, f-test, and thecoefficient of determination. In conclusion that: 1) The influence of the profession'sperception of the public accounting profession's commitment is positive notsignificant. 2) The influence of ethical awareness of the public accountingprofession's commitment is positive and significant. 3) Influence of independence ofthe auditor on the commitment of the public accounting profession is negative andsignificant. 4) The perception of the profession, ethical awareness and auditorindependence simultaneously significant effect on the dependent variable is thecommitment of the public accounting profession in the public accounting firm ofSurakarta and Yogyakarta.Keywords: Perception profession, ethical awareness, auditor independence, andcommitment to the profession
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL DAN KECERDASAN SOSIAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT SEBAGAI PEMODERASI Djoko Kristianto, Gusviartina Dwi I., Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to analyze the significance of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and social intelligence pegged to the level of understanding of accounting and analyzing students interest to moderate each intelligence against the level of understanding of accountancy Faculty of Economics University of the Slamet Riyadi. This research is a survey of the student population with faculty of Economics University of Surakarta Slamet Riyadi Accounting Courses force 2012 by sampling techniques using a purposive sampling methods i.e. type selection of samples are not random and the number of samples 51 students. Engineering data collection using the questionnaire. Data analysis techniques using a classic assumption test, multiple linear regression analysis, test F, t-test, the coefficient of determination, the absolute difference in the value of the test. The research results obtained the conclusion that emotional intelligence, intellectual intelligence, spiritual intelligence, social intelligence and significant effect against the level of understanding of regression coefficient marked with the accounting positively so that the ever increasing the intelligence of the students then can increase understanding of accounting. Variable interest students do not moderate the influence of variables against accounting understanding emotional intelligence. Student interest in moderating variables influence the intellectual quotient of variables against the understanding of accounting. Variable interest students do not moderate the influence of variable spiritual intelligence against the understanding of accounting. Variable interest students do not moderate the influence of social intelligence pegged to variable understanding of accounting.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, social intelligence, interests and understanding of accounting student
KEPATUHAN PEMERINTAH DESA DALAM PENGGUNAAN DANA DESA BERDASARKAN PERATURAN PEMERINTAH RI NO. 22 TAHUN 2015 Bambang Widarno, Deny Prasetyo, 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 was to analyze the compliance of the village administration in the use of village funds in terms of aspects of planning and budgeting, implementation, administration, reporting, and accountability in Government Regulation No. 22 Year 2015. The research used the case study method, the type of data used quantitative and qualitative data, the data source used primary data. Methods of data collection used questionnaires, observation and documentation. Data analysis technique used is descriptive statistical analysis. In conclusion: 1) Compliance with the village government in the use of village funds in terms of planning and budgeting in the village Tegalombo and Banaran village categorized quite good, it is planning and budgeting management of village finances is done through Deliberation Village Planning. 2) Compliance village government in the use of village funds in terms of implementation in the village Tegalombo categorized as poor, while in village Banaran categorized quite good, it is because of limited human resources capacity of the village on the use techonology accounting. 3) Compliance village government in the use of funds in terms of administration in the village of Tegalombo and Banaran village categorized quite good, that the administration conducted by the Village Treasurer already make record every revenue and expenditure did close the books each month end in an orderly manner. 4) Compliance village government in the use of village funds in terms of reporting and accountability in the village Tegalombo in the category, while in the village of Banaran categorized quite good, that the village chief had to submit a report realization APBDes to the Regent of the consolidated first half. While the realization APBDes accountability report prepared by the head of the village consists of revenues, expenditures, and financing.Keywords: government compliance village, village funds, planning and budgeting, implementation, administration, reporting and accountability.
ANALISIS RASIO KEMANDIRIAN KEUANGAN DESA DAN RASIO PERTUMBUHAN DESA TERHADAP KINERJA KEUANGAN DESA TAHUN 2014 – 2015 (Studi Kasus di desa Kecamatan Sumberlawang dan Kecamatan Miri) Riana Dewi, Fitri Aisah, Suhendro &
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 research was to analyze the financial performance of thevillage in the village and Sub district Sumberlawang and Subdistrict Miri, Sragendistrict 2014 – 2015. This research is descriptive research using this type ofqualitative approach. Data collected with the documentation. Data analysis usingratio analysis financial independence the village and village growth ratio. Theresults showed the financial performance of the village in the village in district andsub district Sumberlawang Miri by 2014 to 2015 indicate the level of financialindependence the village was still low with an average level of financialindependence village in sub district of Sumberlawang of 12.5% by 2014 and 201510,3% and 19,9% of Miri subdistrict 2014 and 9,9% in 2015, the growth rate of thevillage in the sub district of Sumberlawang for the original village of income andtotal revenue has decreased growth, shopping routine and development spending hasincreased growth and the growth rate of the village in district of Miri for totalrevenues, shopping routine and development spending has increased fluctuatinggrowth. This indicates that financial performance is still low and not optimal so thatneeds to be improved again its main sectors of the original village of income.Keywords: financial self-sufficiency ratio ratio of the growth of the village, thevillage, the village's financial performance
PENGARUH DIMENSI FRAUD TRIANGLE (TEKANAN, KESEMPATAN DAN RASIONALISASI) TERHADAP PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA Djoko Kristianto, Dewi Surtika Sari, 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 this study was to analyze: 1) the significance of pressure effecton the behavior of fraud academic on the students, 2) the significance of opportunityeffect on the behaviour of academic fraud on the students 3) the significance ofrationalization effect on the behavior of academic fraud on the students. The type ofthis study is a survey of students of Faculty of Economics Accounting Study ProgramSlamet Riyadi University Surakarta class of 2013 and 2014. The sample techniqueused convenience sampling with sample of 57 students. Methods of data collectionused documentation and questionnaires. Data analysis techniques used multiplelinear regression. The results showed that the pressure had a positive and significanteffect on student’s academic fraud behavior. Opportunities had a positive andsignificant effect on student’s academic fraud behavior. Rationalization has apositive and significant effect on student’s academic fraud behavior.Keywords: fraud triangle, pressure, opportunity, rationalization, fraud academic
PENGARUH GOOD CORPORATE GOVERNANCE DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Bambang Widarno, Sriatun, Suharno &
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

Purpose of this research to knows: 1) effect of good corporate governance on ROA, 2) effect DER on ROA, 3) effect good corporate governance on value of manufacturing 4) effect DER on value of manufacturing, 5) effect ROA on value of manufacturing, 6) effect good corporate governance on value of manufacturing with ROA as intervening variables and 7) effect DER on value of manufacturing with ROA as intervening variables. This research are empirical study on conventional bank at Indonesia Stock Exchange. Population are conventional bank are listed Indonesia Stock Exchange. Sample used 30 bank with purposive sampling technique. Source data used secondary data. Collecting data used documentation and literature study. Data was analyzed used path analysis. Result showed that good corporate governance has positif but not significance effect on ROA. DER has negative and significant effect on ROA. Good corporate governance has positive but not significance effect on value of manufacturing. DER has positive but not signifance effect on value of manufacturing. ROA has positive and significance effect on value of manufacturing. Good corporate governance has positive and significant effect on value of manufacturingwith ROA as intervening variable. DER has positive and significance effect on value of manufacturing with ROA as intervening variables.Keywords: good corporate governance, DER, financial performance, value of manufacturing
PENGARUH KUALITAS ASET, LIKUIDITAS, DAN PROFITABILITAS TERHADAP TINGKAT KECUKUPAN MODAL PERBANKAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Suharno, Rizki Ria Wulan Sari, 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

The purpose of this study was to analyze: 1) the impact asset quality on the bank's capital adequacy. 2) the effect of liquidity on the bank’s capital adequacy. 3) the effect of profitability on the bank’s capital adequacy and 4) the effect of asset quality, liquidity and profitability simultaneously on bank’s capital adequacy. This research is an empirical study on the bank listed on the Indonesia Stock Exchange. The type of data using quantitative and qualitative data. The study population was a conventional bank listed on the Indonesia Stock Exchange. Sampling techniques used sensus with a sample of 30 conventional banks. Source data used secondary data from website www.idx.co.id. Methods of data collection used documentation and literature study data were analyzed used classical assumption test and multiple linear regression analysis. The results showed that the quality of the assets has significant negative effect on the bank’s capital adequacy. Liquidity has positive but not significant effect on bank’s capital adequacy. Profitability has positive and significant effect on the bank’s capital adequacy. Asset quality, liquidity and profitability simultaneously significant effect on the bank’s capital adequacy.Keywords: asset quality, liquidity, profitability and capital adquacy

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