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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,
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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 POTENSI DAN EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2011 – 2015 Bambang Widarno, Ganang Ahmad Fathoni, Suharno &
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 the potential and effectiveness of the parking tax and parking fees in the city of Surakarta. Type of this research is a case study. Source data used secondary data such as targets and the realization of income tax and levy revenue from 2011 – 2015. Data were analyzed used the effectiveness test, test and test contribution rate of growth. The results of the analysis concluded that the effectiveness of the parking tax in the years 2011 – 2015 had an average effective rate of 117,38% that declared effective, while the effectiveness of parking fees has a percentage of average effectiveness of 100,43%, so it is declared effective. Analysis of potential parking tax years 2011 – 2015 is said to be growing, although the pace of growth in the years 2011 – 2015 positive contribution this because the parking tax years 2011 – 2015 is less than the average of all contributions of local taxes the years 2011 – 2015 in the amount of 1,52% while the average contribution of local taxes amounted to 13,22%. As for potential parking fees for the years 2011 – 2015 is said to be prima positive growth rate of the years 2011 – 2015 and 2011 – 2015 the contribution potential.Keywords: parking tax, parking fees, effectiveness dan potential matrix.
ANALISIS PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, JUMLAH PENDUDUK, JUMLAH PERUSAHAAN DAN INVESTASI TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah) Djoko Kristianto, Wiji Lestari, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Each local government is vying to be able to improve own economic recovery,including improving revenue (PAD). The larger the PAD then it shows that theregion is able to implement fiscal decentralization and reduced dependence on thecentral government. The purpose of this study was to analyze the significance of theinfluence of the GDP, population, number of firms and investment simultaneously onrevenue to the district / city in Central Java province in 2010-2014. This study uses acase study at the district / city in Central Java province, the type of data usedquantitative and qualitative data, the data source used secondary data. Populationand sample in this research is all regencies / cities in Central Java province a totalof 35 districts / cities, so this study is a census study. Data analysis techniques usedclassical assumption test and multiple linear regression analysis. In conclusion that:the GDP significantly and negatively related to source revenue at district / town inCentral Java. The population, the number of companies and investments are notsignificant positive effect on revenue in the regency / city in Central Java. Theinfluence of the GDP, population, number of firms and investment simultaneouslysignificant effect on the dependent variable is the local revenue in regencies / citiesin Central Java.Keywords: The GDP, population, number of enterprises, investment, revenue.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Survei pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Dewi Saptantinah Puji Astuti, Tri Handayani, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to analyse the effect of working capital turnover, turnover receivable, and cash turnover on profitability. This research uses purposive sampling method and obtain a sample of 38 property and real estate companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) working capital turnover has negative and not significant influence on profitability, (2) turnover receivable has positive and significant influence on profitability, (3) cash turnover has negative and not significant influence on profitability.Keywords: working capital turnover, turnover receivable, cash turnover, profitability.
ANALISIS POTENSI PAJAK PENERANGAN JALAN TERHADAP REALISASI PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA SURAKARTA TAHUN 2011 – 2015 Fadjar Harimurti, Abdul Ghofar, 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

Taxes street lighting in the city of Surakarta in terms of acceptance, is a taxwhich has the greatest acceptance in post Surakarta local taxes. In addition, the usercommunity as a means of electricity can not be separated from their street lightingtax. The purpose of this study was to analyze the potential of street lighting taxrevenue in Surakarta. Analyze the effectiveness of street lighting tax revenue inSurakarta. Analyze the contribution of street lighting tax to the local tax inSurakarta. Data analysis technique used is quantitative descriptive analysis. Inconclusion that the potential tax revenue in Surakarta city street lighting from theyears 2011 – 2015 based on the analysis that in 2011 in the category of potential,whereas in the year 2012 to 2015 in the category of excellence. The effectiveness ofstreet lighting tax revenue in Surakarta from the years 2011 – 2015 is categorized asgood, average effectiveness of street lighting tax revenue that is equal to 105,10%.Street lighting tax contribution to the local tax in Surakarta from the years 2011-2015 that have fluctuating contribution. Against street lighting tax contribution oflocal tax in Surakarta from the years 2011 – 2015 on average amounted to 27,82%, ifit is based on criteria or indicators of assessment of contributions, the judgment inthe category of being.Keywords: potency, effectiveness, contribution, street lighting tax, local taxes.
EVALUASI SIKLUS PENDAPATAN RSUD Dr. RADEN SOEDJATI SOEMODIARDJO PURWODADI KABUPATEN GROBOGAN Muhammad Rofiq Sunarko, Ismining Rahayu, Djoko Kristianto &
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 know the affectiveness of hospital revenuecycle. This reseach was qualitive research with data collection techniques in the from of observation, interview, questionnaire and documentation. Engineering analysis result using comparative analysis techniques or comparisons. Movie based on analysis result showed that the flowchart system or procedures used have not been affective. The result of the analysis based on the answers of respondents towards internal control questionnaires compiled based on COSO, obtain an overall effective results with good criteria occupies. Keywords: revenue cycle, internal control, hospital
ANALISIS KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN DIPENGARUHI TINGKAT PENDIDIKAN, TINGKAT EKONOMI, PERAN PEMERINTAH DAN SANKSI ADMINISTRASI Djoko Kristianto, Regiansyah Widhi Sopana, 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 analyze the effect of educational level, economic level, the role of government and administrative sanctions on compliance society on pay property tax. This research is a case study with a population of property taxpayers. A sample of 95 taxpayers Kismantoro Wonogiri and 97 taxpayers in the Mojosongo Kadipiro Surakarta with purposive sampling technique. Methods of data collection used questionnaires, documentation and literature. Data were analyzed used multiple linear regression and independent sample t-test. The results showed that the level of education has positive but not significant effect on compliance society on pay property tax. Economic level has positive and significant effect on compliance society on pay property tax. The role of government has positive and significant effect on compliance society on pay property tax. Administrative sanctions has positive and significant effect on compliance society on pay property tax. Education level, economic level, the role of government and administrative sanctions significantly effect on compliance society on pay property tax simultaneously. The results independent sample t-test showed that there is no significant difference on pay property tax at compliance society Kismantoro Wonogiri with Mojosongo Kadipiro Surakarta.Keywords: Education Level, Level Economic Role of Government, administrative sanctions, Compliance on pay property tax.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY Fadjar Harimurti, Umi Arofah, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. The result showed that the public ownership, audit comitte, and profitor loss do not influence towards audit delay. The size of the company is not able tomoderated the effect of public ownership on audit delay, audit comitte on auditdelay, and profit or loss to audit delay.Keywords: public ownership, , audit comitte, profit or loss,size of the company, auditdelay
PERSEPSI AKUNTAN PENDIDIK TERHADAP PENTINGNYA PENERAPAN AKUNTANSI SOSIAL PADA SUATU PERUSAHAAN Bambang Widarno, Delvi Safira Salawati, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The aims of this research is to know how the effects of government regulation,public pressure, environmental organization pressure, and media pressure on theimportance of application social accounting to the company. In addition, to know thedifference of perceptions among the accountant fellow educators about theimportance of social accounting application at the company. This research is aquantitative with population research of the accountant educators in College. Thesampling is already done by convenience sampling method which is based onconvenience and criteria that is accredited Higher Education (College) in Surakartawith A and B accreditation, there is UNIBA, UMS and UNSA. And lecturers whoteach more than five (5) years. The techniques of data collection is using questionerwith 5 point of Likert scale. The technique of data analysis is using test instrumentresearch consist of validity test and reliability test, classical assumption test consistof multicolinearity test, heteroskedastisitas test, autokorelas testi, and normality test,multiple linear regression test, hypothesis test and difference perception test. Theresult shows the government regulation, public pressure, environmental organizationpressure, and media pressure have a positive influence and significant on theapplication of social accounting in the company. In addition, there is not differenceperceptions between male and female accountant educators about the application ofsocial accounting in the company.Keywords: Perception of Accountant Educators, Social Accounting, SocialAccountability Accounting, Social Accounting Implementation.
PENGARUH PEMBIAYAAN MURABAHAH, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS (Studi pada Bank Syariah di Indonesia Periode 2012 – 2014) Djoko Kristianto, Yusiana Widya A’malina, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

purpose of this research is to analyze the significance of the influence of the Murabahah Financing, Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) partially or simultaneously against profitability at Islamic banks in Indonesia the period 2012-2014. 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 second. 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) partially known that positive and influential Murabahah Financing significantly to profitability. The bigger the bank financing a Murabahah the greater profitability of the acquired bank. The bank's financial performance improved and increased. 2) partially knowable that Financing To Deposit Ratio (FDR) positive and significant effect against profitability. The results of this research suggest that if FDR is increased which means the bank's profitability increased. 3) partially known that Non Performing Financing (NPF) negative effect is not significantly to profitability. The results of this study demonstrate that NPF bank getting high then so can lower the profitability of the banks concerned, in other words the increase will lower the profitability of the NPF. 4) simultaneously can note that financing the Murabahah, Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) effect significantly to profitability. This means the management can pay attention to financing the Murabahah, Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) with the aim of improving the bank's financial performance to always fall into the category of healthy banks so that the public and investors choose to do banking transactions and invested in the bank.Keywords: murabahah financing, FDR, NPF, profitability
PENGARUH SOSIALISASI DAN PEMAHAMAN KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Pada Wajib Pajak Badan di KPP Pratama Surakarta) Dewi Saptantinah Puji Astuti, Astride Dian Puspita, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The objectives of the study are to analyze the influence of (1) the dissemination of Sunset Policy toward the willingness of paying tax; (2) the comprehension of tax payers toward Sunset policy on the willingness of paying tax. The population involved in the study is the tax payers of the institution implementing Sunset Policy which there are 150 tax payers. The sampling technique used in the study was Accidental Sampling. It is a technique which the samples used are accidentally met with the researcher, whoever they are if they meet the criteria of the data source are considered as the sample of the research. The data were obtained by questionnaire. The data were analyzed using validity test, reliability test, classic assumption test, multiple linear analysis, t-test, and determination test. The results of these tests show that (1) the t test results in Table 3, obtained t calculate equal to 2,044 with a probability value of 0,043 < 0,05, which means socialization Sunset Policy has a significant influence on the willingness to pay taxes. (2) The t test results in Table 3, obtained t arithmetic amounted to 7,138 with a probability value 0,000 < 0,05, which means understanding Sunset Policy policy has a significant influence on the willingness to pay taxes.Keywords: Sunset policy, socialization, understanding, willingness of paying tax

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