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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 872 Documents
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ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK CAMPURAN DAN BANK ASING MENGGUNAKAN METODE RGEC PERIODE 2012 – 2015 Bambang Widarno, Widayaningsih, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The objective of research is to compare the performance of Mixed Bank andForeign Bank in the period of 2012-2015. This study employed a case study in ANZIndonesia and Citibank Indonesia banks using purposive sampling as the samplingtechnique. The data source employed was secondary data obtained indirectly fromthe company through library study. Technique of analyzing data used was RGECratio analysis and independent sample t-test. The result of research were shown asfollows there was a difference of financial performance between ANZ Indonesia andCitibank Indonesia banks the period of 2012-2015. Citibank Indonesia had betterperformance than ANZ Indonesia did, viewed from GCG and NIM mean while, theresult of independent sample t-test on IRR, BOPO and ROA showed no difference ofperformance between ANZ Indonesia and Citibank Indonesia banks the period of2012-2015.Keywords: NPL, IRR, NPL, BOPO, GCG, ROA, NIM, CAR.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, LINGKUNGAN BIROKRASI, KOMITMEN MANAJEMEN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN Djoko Kristianto, Denita Lilik Mastuti, Suharno &
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 is to analyze the influence of characteristics ofbudget objectives, bureaucratic environment, management commitment and humanresource quality to budget absorption. Type of survey research in sub-district inBanjarsari Sub-district Surakarta City. The population of employee research isdirectly related to the preparation of the budget of 46 people, all of which are usedas research samples with census techniques. Data collection techniques useddocumentation and questionnaires. Data analysis techniques use multiple linearregression. The results showed that the characteristics of budget objectives,bureaucracy environment, management commitment and quality of human resourceshave a positive and significant effect on the absorption of urban budget inKecamatan Banjarsari Kota Surakarta.Keywords: characteristics of budget objectives, bureaucratic environment,management commitment, human resources quality
PENGARUH PERSEPSI PENGETAHUAN PERATURAN PAJAK, SISTEM PERPAJAKAN, KESADARAN MEMBAYAR PAJAK DAN KONDISI KEUANGAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN PADA WAJIB PAJAK Fadjar Harimurti, Ita Dewi Sulastri, Suharno &
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

Purpose of this research to knows the effect of knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition on willingness to pay. This study is a survey of taxpayers with free work include lawyers, doctors, notaries and entrepreneurs in the district of Sragen Karangmalang which number as many as 264 taxpayers. A sample of 66 taxpayers. The data source used primary data and secondary data. Data collection techniques used questionnaires and literature Data was analyzed used multiple linear regression, F test, t test, the coefficient of determination. The survey results revealed that knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition has positive and significant effect on willingness to pay partialy and simultaneously.Keywords: knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition, willingness to pay
PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kantor DPPKAD Kabupaten Boyolali) Muhammad Rofiq Sunarko, Risdhayanti Nur Sholikah, Dewi Saptantinah Puji Astuti &
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 study was to analyze the significance of the effect of internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of local government financial statements in Boyolali. 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 were all employees in the office DPPKAD Boyolali as many as 84 people, the number of samples are 68 used simple random sampling method. Methods of data collection using questionnaires. Data analysis technique used to test the validity, reliability test, classic assumption test, path analysis. In conclusion, there is a significant influence independent variables are internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of financial reports in local government Boyolali as dependent variableKeywords: internal control, understanding of financial accounting system, financial management, the quality of financial
PENGARUH DEBT TO EQUITY RATIO, PRICE BOOK VALUE, PRICE EARNING RATIO, DAN RETURN ON ASSET TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rispantyo, Putri Ayu Kusumaningrum, Bambang Widarno &
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: 1) effect of the debt to equity ratio on stock returns 2) effect of price to book value of the stock return 3) effect of price earning ratio on stock returns 4) effect of return on assets on stock returns. This research is an empirical study. The study population is a food and beverage company listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling with a sample of 14 companies. Source data used secondary data from website www.idx.co.id. Methods of data collection used documentation and literature study data were analyzed using classical assumption test and multiple linear regression analysis. The results showed that the debt to equity ratio (DER) has negative and significant effect on stock returns. Price book value (PBV) has positive and significant effect on stock returns. Price earnings ratio (PER) has positive and significant effect on stock returns. Return on assets (ROA) has negative but no significant effect on stock returnKeywords: debt to equity ratio, pricebook value, priceearnings ratio, return on assets and stock returns
PENGARUH TOTAL QUALITY MANAGEMENT SISTEM AKUNTANSI MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Study Empiris di Perusahaan Jasa Wilayah Surakarta) Djoko Kristianto, Sugiyatno, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The study aims to test hypotheses about the influences of Total QualityManagement, accounting systems management (SAM) and reward systems tomanagerial performance services company Surakarta. The type of data in this studyare primary data, method of data collection is done by distributing questionnaires bypurposive sampling method. The sample used in this study is the staff in theaccounting division with four sample services company in the region Surakarta with35 respondents. The analytical method used in this research is multiple regressionanalysis. Results of the analysis showed that the (1) Total Quality Management havea significant effect on managerial performance, (2) Management Accounting Systemsignificantly influence managerial performance, and (3) award system but nosignificant effect on managerial performance.Keywords: Total Quality Management, Accounting System Management, ChoiceSystem, Managerial Performance.
ANALISIS PENGARUH FASILITAS KREDIT, SUKU BUNGA, PENDAPATAN, JAMINAN KREDIT DAN JANGKA WAKTU TERHADAP KELANCARAN PEMBERIAN KREDIT PADA BPR WELERI MAKMUR SURAKARTA Dewi Saptantinah Puji Astuti, Shanen Tahapary, Fadjar Harimurti &
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 is to analyze the effect of credit facilities on thesmoothness of lending, Analyzing the effect of interest rates on the smooth lending,Analyzing the effect of income on the smooth lending, Analyzing the effect of creditguarantees to the smooth lending, Analyzing the influence of credit period to thesmooth credit payments . Are all variables compatible with SPI. The object of thisresearch is BPR Waleri Makmur Surakarta. This study uses questionnaires given toemployees of BPR Waleri Makmur Surakarta on credit. Data analysis techniques usedescriptive data analysis. Based on the results of research on BPR Waleri MakmurSurakarta can be concluded that: The smoothness of credit provision in BPR WaleriMakmur Surakarta has been in accordance with the SPI. This is supported by thequestionnaire based on the assessment criteria, for all variable of credit facility76,16%, interest rate 77,00%, income 91,83%, credit guarantee 76,92%, creditperiod 76,46% and smoothness of giving Credit 88,88%. Thus the internal control isvery effective and the influential SPI element in this case is the organizationalstructure that separates the functional responsibilities explicitly, the authority systemand the procedure of recording and healthy practices in performing the duty towardsthe smooth lending of BPR Waleri Makmur Surakarta.Keywords: Credit facility, interest rate, income, credit guarantee, credit terms, creditpayment
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL INTERVENING Muhammad Rofiq Sunarko, Intan Dewi, Rispantyo &
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 was: 1) analyzes the significance of the influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 2) Analyzing the significance of the effect of the mediation of the audit committee on the effect of managerial ownership structure and the size of the company towards the management of profits on construction and services real estate company in Indonesia stock exchange. Research methods using case studies, qualitative and quantitative data, the source data used and secondary data. Technique of data analysis used a classic assumption test and path analysis. The research results obtained conclusions: 1) there are no significant influence managerial and ownership structure of the company against the size of the audit committee on the company's construction and real estate in Indonesia stock exchange. 2) there is a significant influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 3) audit Committee mediate the influence of managerial ownership structure and the size of the company towards the management of profits on construction and services company real estate in Indonesia stock exchange.Keywords: managerial ownership structure, the size of the company, the audit committee, earning management.
PENGARUH INTERAKSI KEPUASAN KERJA DAN WORKPLACE SPIRITUALITY TERHADAP KOMITMEN ORGANISASIONAL (Studi Empiris pada KAP di Semarang) Damar Endah, Sih Mirmaning
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

Public accounting firm is an independent third party that provide accounting services to help decision making process for the client. All employees in public accounting firm required to have a commitment in their tasks. This research focuses in factors that affecting the organizational commitment. The subject of this research is public accounting firms in Semarang. The aim of this research is to determine the effect of job satisfaction in workplace spirituality to organizational commitment. A case study are the auditors from thirteen Public Accounting Firms in Semarang. In a case study of thirteen Public Accounting Firms, statistical results reveal that job satisfaction significantly influence to organizational commitment with 0,00 significance level. The significance level change to 0,085 and Beta -6,27 when moderated with workplace spirituality. It means workplace spirituality variable debilitated this relationship.Keywords: Organizational Commitment, Workplace Spirituality, Job Satisfaction
PENGARUH PERTUMBUHAN EKONOMI, PENGGANGURAN, DAN KEMISKINAN TERHADAP KINERJA KEUANGAN DAERAH (Studi Kasus di Wilayah Soloraya Periode 2013 – 2015) Fadjar Harimurti, Antonius Krisna Yoga Raharja, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

High economic growth, decreasing unemployment and poverty is a picture ofthe results of government performance in the welfare of its people. Financialperformance is increasing, allegedly not always capable of encouraging economicgrowth, and reduce unemployment and poverty. The purpose of this study todetermine the effect on the financial performance of economic growth,unemployment and poverty. This study used a sample of six counties and one city inCentral Java province with the object of research is the performance of the financial,economic growth, unemployment and poverty in 2013 – 2015. Testing the hypothesisin this study was conducted with the assumption of classical and multiple linearregression analysis. Based on budget data description District / Municipality in thearea Soloraya known that economic growth is the highest budget of 6,71% which isin Sragen in 2013. While the lowest budget growth is 4,79% which is in Wonogiri in2013. Berdasarkan acquire data budget District / Municipality in the area Solorayaknown that unemployment is the highest budget by 7,22%, ie in Surakarta in 2013.While unemployment is the lowest budget of 2,03% which is in Boyolali in 2015.Based on data description budget data District / Municipality in Soloraya regionknown that most poverty budget is 15,93% which is in Sragen in 2013. While thelowest budget of poverty is 9,18% which is in Sukoharjo district in 2013.Keywords: financial performance, economic growth, unemployment, poverty

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