cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Endah Fajar Hidayah
Contact Email
editor.jasti@gmail.com
Phone
+6287804847817
Journal Mail Official
editor.jasti@gmail.com
Editorial Address
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
Location
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 872 Documents
 16   17   18   19   20 
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT TELEKOMUNIKASI INDONESIA Tbk TAHUN 2014 – 2015 BERDASARKAN KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 TENTANG PENILAIAN TINGKAT KESEHATAN BADAN USAHA MILIK NEGARA Bambang Widarno, Fifi Ergiyanti, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.848 KB)

Abstract

Financial ratio analysis to help determine the level of financial performance isgood or otherwise. The purpose of this study was to analyze financial performancePT Telekomunikasi Indonesia Tbk Year 2014-2015 by the Minister of State-OwnedEnterprises No. KEP-100 / MBU / 2002 on Evaluation of Health State-OwnedEnterprises in terms of the ratio of reward to shareholders (ROE), RewardsInvestment (ROI), Cash Ratio, Current Ratio , Collection Periods, InventoryTurnover, total asset Turnover, and the ratio of equity capital to total assets. Thisresearch is a case study on PT Telekomunikasi Indonesia Tbk years 2014-2015. Thedata used is the quantitative and qualitative data. Sources of data in the study usingsecondary data. Secondary data in this study of the financial statements.Telekomunikasi Indonesia Tbk, which is obtained through the website of IndonesiaStock Exchange data collection methods were used: documentation. Data analysistechnique used to use descriptive analysis. In conclusion that: (1) performanceappraisal PT Telekomunikasi Indonesia Tbk in 2014 earned a score of 62,6, or89,43% of the total score should have been 70, based on the assessment of the levelof Health State-owned PT Telkom is in the category AA 80 < TS <= 95 with healthyvalues. (2) performance appraisal PT Telekomunikasi Indonesia Tbk in 2015 gained63,1, or 90,14% of the total is supposed to be 70, based on the assessment of thelevel of Health State-owned PT Telkom is in the category AA 80 < TS <= 95 withhealthy values. (3) the performance of PT Telekomunikasi Indonesia Tbk from 2014to 2015 has increased, which in 2014 earned a score of 62,6 to 89,43% by value orhealthy, and in 2015 earned a score of 63,1 or 90,14% with a healthy value.Keywords: ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, InventoryTurnover, Total Asset Turnover, the ratio of equity capital to total assets.
PENGARUH INVESTASI, PRODUK DOMESTIK REGIONAL BRUTO, DAN BELANJA MODAL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN SUKOHARJO Bambang Widarno, Anita Ika Novita, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.215 KB)

Abstract

The purpose of this research is to know the influence of partially and simultaneous investments, gross Regional domestic product, and capital expenditure against Original Income areas in Sukoharjo Regency 2004-2014. Research methods method using case studies, the data type of the data being used is qualitative and quantitative data, the source data used the data of skunder. Method of data collection used documentation. Technique of data analysis used a classic assumption test, multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained conclusions: 1) there is a positive and significant influence investments against the original Revenue areas in Sukoharjo Regency. 2) there is a significant and positive influence on the gross Regional domestic product against Original Income areas in Sukoharjo Regency. There is a positive influence and significant capital expenditures against the original Revenue areas in Sukoharjo Regency. F test analysis results obtained the conclusion there is a significant influence of the free variables, namely investment, gross Regional domestic product expenditures simultaneously against a variable bound to the original Income i.e. the area in Sukoharjo Regency.Keywords: investment, gross regional domestic product, capital expenditures, income of the original area
PENGARUH KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Saptantinah Puji Astuti, Tomi Dwi Permadi, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.784 KB)

Abstract

Investors in making investments need to pay attention to information operatingcash flow, cash flow investing and financing cash flows, due to the cash flowstatement is relatively easier to interpret and relatively difficult to manipulate. Thepurpose of this study was to analyze the significance of the effect of operating cashflow, cash flow investing and financing cash flows partially or simultaneously to thestock price at the state-owned enterprises listed on the Indonesia Stock Exchange.This study uses a case study at state-owned enterprises listed on the Indonesia StockExchange, the type of data used quantitative and qualitative data, the data sourceused secondary data. The population in this study are all state-owned enterpriseslisted on the Indonesia Stock Exchange totaling 20 companies. The samples usedwere 19 companies, with a sampling technique used purposive sampling. Dataanalysis techniques used classical assumption test and multiple linear regressionanalysis. In conclusion that: Operating cash flow and investing cash flows positiveeffect is not significant to the stock price at the state-owned enterprises listed on theIndonesia Stock Exchange, while financing cash flows significant positive effect onstock prices at state-owned enterprises listed on the Indonesia Stock Exchange.Simultaneously, operating cash flow, cash flow investing and financing cash flowssignificantly influence stock prices at state-owned enterprises listed on the IndonesiaStock Exchange. Researchers further in conducting research on the factors thataffect stock prices can add other independent variables, such as earnings growth,financial ratios, and so forth.Keywords: operating cash flow, investing cash flows, financing cash flows, stockprices
PENGARUH KEMAMPUAN PENGGUNA SISTEM INFORMASI, KETERLIBATAN PENGGUNA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BTPN AREA SURAKARTA Muhammad Rofiq Sunarko, Shendy Cahyaning Utami, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.627 KB)

Abstract

This study aims to (1) analyze the effect the ability of users of information systems to the performance of the accounting information system (2) analyze the effect of the involvement of users of information systems to the performance of accounting information system (3) analyze the effect on the performance of top management support information system of accounting. This study used a sample of 102 employees of PT BTPN area of Surakarta taken by area probability sampling. Collecting data using questionnaire techniques. Test requirements regression using classical assumption that multicolinearity test, autocorrelation test, heteroscedasticity test, and test for normality. Data were analyzed using multiple linear regression analysis. The conclusion of each hypothesis test results show that (1) The ability of users of information systems have a significant effect on the performance of accounting information system at PT Bank area of Surakarta, means that the hypothesis 1 is accepted; (2) Involvement of users of information systems has no significant effect on the performance of the accounting information system at PT Bank area of Surakarta, meaning hypothesis 2 is rejected (3) the support of top management have a significant effect on the performance of the accounting information system at PT Bank area of Surakarta, meaning third hypothesis is accepted.Keywords: capabilities of users information systems, involvement of users information systems, top management support, accounting information system performance.
ANALISIS EFEKTIVITAS DAN ESTIMASI PENERIMAAN PAJAK BPHTB SERTA KONTRIBUSINYA TERHADAP PAD KABUPATEN SUKOHARJO TAHUN 2011-2015 Bambang Widarno, Esti Wulandari, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.167 KB)

Abstract

The purpose of research is to analyze the effectiveness and estimation a taxrevenue of Tax on Acquistion of Land and Building as well as its contribution to thelocal revenue in Sukoharjo regency on 2011 – 2015 year. This research is the casestudy in Sukoharjo regency goverment on 2011 – 2015 year. This research took asecondary data from DPPKAD Sukoharjo regency. Technical analysis of the dataused the analysis of effectiveness, analysis contribution and analysis estimation. Theresults of the analysis effectiveness concluded that the tax BPHTB in 2011 – 2015year had an average effective rate of 138,26%, this shows that a tax revenue BPHTBon 2011 – 2015 year,can said to be effective as a percentage of more than onehundred percent effectiveness. The analysis of contribution a tax BPHTB to the localrevenue in Sukoharjo regency on 2011 – 2015 year had an average contribution rateof 16,15%, this shows that the contribution to the local revenue in Sukoharjo regencyon 2011 – 2015 year is said to to greatly contribute for more than four percentagecontribution percent. While the analysis of tax revenue estimation of BPHTB 2016 –2018 year is more increase everyKeywords: Tax BPHTB, effectiveness, estimates, contributions, local revenue.
ANALISIS METODE ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED SEBAGAI PENGUKUR KINERJA KEUANGAN PERUSAHAAN Djoko Kristianto, Sindina Nur Malasari, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.991 KB)

Abstract

The purpose of this study was to determine the financial performance of companies by using Economic Value Added and Market Value Added. This study uses a case study on PT Bumi Serpong Damai and its subsidiaries listed in BEI period of 2011-2014. This type of research is descriptive analysis method Economic Value Added and Market Value Added. The data used is secondary data. This research object is PT Bumi Serpong Damai and its subsidiaries listed on the Stock Exchange.The result of this research is PT Bumi Serpong Damai and its subsidiaries already shown positive results with the method of Economic Value Added and Market Value Added methods.Keywords: Economic Value Added, Market Value Added, Financial Performance
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ORGANISASI NIRLABA (Studi Kasus pada Lembaga Amil Zakat Nasional Nurul Hayat Cabang Solo) Muhammad Rofiq Sunarko, Ayu Muslikhah Perdana Wati, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.084 KB)

Abstract

The purpose of this study were: 1) to analyze the application of cash receipts accounting information systems used at the Institute for National Zakat (LAZNAS) Nurul Hayat Solo. 2) analyze the application of accounting information systems on a cash receipts LAZNAS Nurul Hayat Solo are in accordance with Statement of Financial Accounting Standards (SFAS) No. 109. The method using the case study method, the type of data used quantitative and qualitative data. Data collection methods used documentation, observation and interviews. Data analysis technique used is descriptive qualitative analysis. Based on the results of research and discussion, the researchers conclude that LAZNAS Nurul Hayat Solo in applying accounting information system of cash receipts are in accordance with Statement of Financial Accounting Standards (SFAS) No. 109. This is indicated by: 1) In the process of acceptance and distribution of zakat funds and funds donation / charity LAZNAS Nurul Hayat Solo recorded as increase and decrease during the zakat zakat funds received and expended. 2) LAZNAS Nurul Hayat Solo in preparing the present keuangnnya every transaction separately based on the source and uses. 3) Overall financial reports LAZNAS Nurul Hayat Solo in accordance with SFAS No. 109 of the recognition and measurement as well as the overall presentation uan in accordance with the provisions of SFAS No. 109.Keywords: Accounting Information Systems, Cash Receipts, Nonprofits
PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN Fadjar Harimurti, Lopita Rini, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.974 KB)

Abstract

Banks are business entities that raise funds from the public in the form ofsavings and channel them to the public in the form of credit or other forms in orderto improve people's lives. In providing the credit necessary internal controls torealize an effective credit. The purpose of this study was to analyze the lendingprocedures and the effect of SPI on the provision of credit in USP Swamitra BranchNusukan. The data used in this study is qualitative data. The method of analysis inthis research is descriptive qualitative. Total population in this study were as manyas 13 people, then it deserves to be taken all to serve as a sample so this study is acensus study. The data used in this study are primary data obtained throughquestionnaires and observation. The results showed that the internal control and theprovision of credit has been very effective.Keywords: Internal Control Systems, Effektivitas Loans, Credit
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DU PONT SYSTEM Fadjar Harimurti, Sandy Yolanda &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.188 KB)

Abstract

The purpose of this study is to analyze the financial performance of cigarettecompanies listed on the Indonesia Stock Exchange period of 2011-2015 using DuPont System method. This type of research is descriptive. The population of this studyis tobacco companies listed on the Indonesia Stock Exchange which amounted to 4companies. Sources of data using secondary data sourced from the websitewww.idx.co.id. Data collection used documentation method. Data analysis techniqueusing du pont analysis. The results showed that with the analysis du pont PTHandjaya Mandala Sampoerna, Tbk is the healthiest company compared to othercigarette companies with an average NPM of 13,77% > average industry ratio of6,15%, average TATO 2,64 X> 1.60 X, average ROI 36,43% > industry average11,97%.Keywords: ROI, NPM, TATO, Du Pont Analysis
ANALISIS HARGA POKOK PRODUKSI BERDASARKAN ACTIVITY BASED COSTING CV PUTRA JAYA ROTAN Dewi Saptantinah Puji Astuti, Ayu Desi Ratnawati, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.117 KB)

Abstract

Company engaged in the manufacturing required to always improve the efficiency and effectiveness of production processes in order to increase their competitiveness, because in an era of global companies are not only required to produce as much as possible, but also the selection of appropriate methods for calculating the cost of production. The purpose of this study was to analyze the efficiency of the implementation of activity-based costing method with the conventional cost accounting methods at CV Putra Jaya Rotan. Method used is descriptive method with qualitative approach based explantory research. The results obtained by analysis of production cost price calculation based on activity based costing method at cost pool basketball box / set is Rp 185,937.04. At the cost pool basketball round / set is Rp 183,195.57. At the cost pool basket box / unit is Rp 19826.82. At the cost pool a picnic basket / unit is Rp 39951.83. At the cost pool chairs to eat / unit is Rp 207,034.09 with. At the cost pool small sofa / unit is Rp 621,566.24. At great cost pool big sofa / unit is Rp 942,724.64. At the cost pool table / unit is Rp 377,891.31. Conclusions from this research is the method of activity based costing in determining the cost of production due to the sharing of costs is obvious based triggers costs and resource consumption of each product.Keywords: cost of production, activity based costing, conventional cost accounting.

Page 18 of 88 | Total Record : 872

 16   17   18   19   20 

Filter by Year

2006 2022


Reset
Filter By Issues
All Issue Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi Vol 18, No 1 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi More Issue