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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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PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INOVASI SEBAGAI VARIABEL MEDIASI Muhammad Rofiq Sunarko, Natalia Hadiani, Djoko Kristianto &
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 of: 1) the effect of accountinginformation system quality on employee performance 2) the effect of accountinginformation system quality to innovation 3) the effect of innovation on employeeperformance 4) the effect of quality of accounting information system onemployeeperformance with innovation as mediation variable. This research is a survey onemployee of finance and administration CV The Group's New Hope in Surakartaamounts to 35 people and all of them are sampled by census technique. This type ofdata used qualitative and quantitative data. Data source uses primary data andsecondary data. Methods of data collection used questionnaires and literature study.Data analysis technique used path analysis. The results showed that the quality ofAccounting Information System has a positive and significant effect on employeeperformance. Quality Accounting Information System has a positive and significanteffect on innovation. Innovation has a positive and significant effect on employeeperformance. Quality Accounting Information System has a positive and significanteffect on employee performance with innovation as a mediation variable.Keywords: quality of Accounting Information System, innovation, employeeperformance
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA Muhammad Rofiq Sunarko, Sudarmadi, Rispantyo &
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 was to analyze: the effect of firm size, profitability,financial leverage and net profit margin on income smoothing. This research is acase study on a company's real estate and properties listed in the Indonesia StockExchange for the period 2012-2015. The type of data using quantitative andqualitative data. Source data using secondary data. The study population 42companies real estate and properties are listed on the Stock Exchange and the wholeis used as a sample with a total sampling technique. Collecting data used the methodof documentation. Data were analyzed used logistic regression. The results showedthat the firm size has negative and no significant effect on the income smoothing.Profitability has negative and significant effect on income smoothing. Financialleverage has negative and significant negative effect on the income smoothing. Netprofit margin has positive and significant effect on income smoothing.Keywords: firm size, profitability, financial leverage, net profit margin, incomesmoothing
ANALISIS KINERJA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA BERDASARKAN ECONOMIC VALUE ADDED DAN RETURN ON ASSETS Bambang Widarno, Sophia Maranatha Hutapea, 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

Assessment of the performance of a company is a stage of job evaluation thatcan improve the quality of work. Every company has a quality standard to measurethe success of the company's performance. Similarly, four (4) cigarette sub-sectormanufacturing companies went public listed on the Stock Exchange that is PTGudang Garam, Tbk (GGRM), PT Hanjaya Mandala Sampoerna, Tbk (HMSP), PTBentoel International Investama, Tbk (RMBA), PT Wismilak Inti Mamur, Tbk(WIIM). The method used in this research is descriptive with quantitative approach,because it only describes the company's financial condition through quantitativecalculation Return On Asset (ROA) and Economic Value Added (EVA) concePT Thedata used in this study is secondary data. The results of this study indicate thataccording to the value of EVA WIIM is a company that has the best performancefrom 2013-2016 while for the value of ROA HMSP which has the best performance.In second order HMSP according to EVA and GGRM has good performanceaccording to ROA. In the third order based GGRM on the value of EVA and WIIMbased on ROA value. RMBA is a company that has a poor performance based on thevalue of EVA and ROA.Keywords: Company Performance, Economic Value Added, Return on Assets.
PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI Dewi Saptantinah Puji Astuti, Sari Ratih, Rispantyo &
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 study aims to asses the financial performance of companies using financialratio analysis, by taking an object on the telecommunications companies, based onthe development of telecommunications is increasingly with the rapid advance oftechnology and information. Source of data used in the form of secondary data,namely the company’s published financial statements. The type of data used in theform of quantitative and qualitative data. Techniques of data analysis using ratioanalysis and the ratio used is the ratio of liquidity is current ratio, solvency ratio ofdebt to equity ratio, the ratio of activity namely total assets turnover, andprofitability ratio of return on equity. Based on the results of data analysis has beendone, it is known that the performance of the telecommunications company has nothave a good performance. It can be seen from the calculation of the current ratio ofthe telecommunications company can not meet its current liabilities with currentassets, debt to equity telecommunications company has not be said to be goodbecause the amount of liability is greater than the amount of capital available, totalassets turnover telecommunications company has not be said to be good because theamount of assets the company has not been able to produce optimal sales, return onequity telecommunications company has not be said to be good because the netincome earned less than the amount of capital.Keywords: liquidity ratios, activity ratios, solvency ratios, profitability ratios
PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI BERDASARKAN ASAL SEKOLAH DAN TINGKAT SEMESTER Djoko Kristianto, Intantri Purwanti, Rispantyo &
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 research is to analyze the difference of understanding of the basic concepts in accounting student who comes from a different school Department, high school majoring in natural science and social science, and SMK majoring in accounting and on the level of the semester, there are interactions influence the origin school and extent of semesters toward basic concepts of accounting. This research using the method of survey which is done directly on the student accounting economic faculty of University of Slamet Riyadi. The analysis of the data using Analysis of Variance (ANOVA) to measure the difference comprehension the basic concepts of accounting between the origin school and the level of semesters. The results showed that the difference comprehension the basic concepts of accounting based on the origin of the school obtained p value 0.003 >0.05, difference comprehension basic concepts of accounting based on the semester obtained p value 0,000 > 0,05 so it can be said there are differences in the average Understanding Accounting Concepts by origin school and semester. Influence of interaction of the basic comprehension of Accounting Difference obtained p value 0,041> 0,05 so can be said to be there are interactions influence the origin school and semester.Keywords: origin school, level of semester, basic accounting concept
PERSEPSI DOSEN DAN TENAGA KEPENDIDIKAN TENTANG PERAN INTERNAL AUDIT DALAM UPAYA MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS SLAMET RIYADI SURAKARTA Bambang Widarno, Dewi Sundari, Rispantyo &
Akuntansi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study is to analyze the perception of lecturers and educators staff about the importance of role internal audit to achieve Good University Governance and analyze the perception of lecturers and educators staff about the effects of internal audit performance of the Good University Governance. This type of research is a survei of the lectures and educators staff at the University of Slamet Riyadi Surakarta. Methods of data collection used questionnaires and documentation. The sampling technique used purposive sampling with a sample of 78 people. Data analysis techniques used multiple linear regression. The results showed that the internal audit performance has positive effect to achieve of good university governance at the University of Slamet Riyadi Surakarta. But not significantly. This shows that the performance of internal audit less influential but its role is very important in achieving good university governance at the University of Slamet Riyadi Surakarta.Keywords: perception, role of internal audit, internal audit performance, good university governance
PENGARUH PENERAPAN E-FILLING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Surakarta) Suharno, Berliana Ridhani Putri, Fadjar Harimurti &
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 research are to know the influence e-filling implementationand taxpayers awareness toward the annual notice of personal taxpayers complianceat KPP Pratama Surakarta. This research is a surveying study in the taxpayerswhich have registered at KPP Pratama Surakarta. All of taxpayers who use e-fillingat KPP Pratama Surakarta become population of this research with 100 samples.The data use quantitative and qualitative, the data also colected by questinonnairesand literatures. Research instrument test to analize data use classical assumptiontest, multiple regression, T- F test, and coeffisien determination test (R2). TheAnalysis result obtained determination coefficient R2 = 0,516, it means the influencevariable of e-filling implementation and taxpayers awareness toward the annualnotice of personal taxpayers compliance is 51.6%. F Test Result shows positiveinfluence and significance simultaneously toward annual notice of personaltaxpayers compliance. E-filling implementation and taxpayers compliance havepositive influence and significance toward annual notice of personal taxpayerscompliance. The awareness taxpayers have positive influence and significancetoward annual notice of personal taxpayers compliance.Keywords: e-filling implementation, taxpayers compliance, annual notice of personaltaxpayers compliance
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI, KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (Survei pada Karyawan PDAM Kota Surakarta) Bambang Widarno, Neneng Rahma, Suharno &
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 study to analyze the effect of budget participation,organizational culture, leadership and organizational commitment on managerialperformance partially and simultaneously. This study is a survey. The studypopulation is an employee who has authority in the budgeting process in PDAMSurakarta as many as 47 employees and all of them are used as samples by usedcensus. type data used quantitative and qualitative data. The data source usedprimary data and secondary data. Methods of data collection used questionnairesand literature study data were analyzed used multiple linear regression.Participation budgetary, organization culture, leadership and organizationalcommitment has positive and significant effect on managerial performance partiallyand simultaneously.Keywords: participation budgeting, organizational culture, leadership,organizational commitment, managerial performance simultaneously.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURAKARTA Suharno, Guarddina Faahtika Subroto, Fadjar Harimurti &
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 to know the effect of total population, amount of industries and GDRP (Gross Domestic Regional Product) on advertising revenue tax. This study uses quantitative data. Data collection techniques by means of documentation and literature. Data analysis technique used is multiple regression, the classical assumption test, descriptive statistics, F test, t test, and test the coefficient of determination. The results of the analysis of determination coefficient of R2 = 0.980, meaning that the effect of variables total population, amount of industries and the Gross Domestic Regional Product of the advertising revenue tax is implanted at 98%. F test results indicate that there is a positive and significant effect of the total population, the amount of industries and the Gross Domestic Regional Product simultaneously on the advertising revenue tax. Total population has positive and significant effect on the advertisement revenue tax. Tha amount of industries has positive effect but no significant on advertisement revenue tax. Gross Domestic Regional Product has positive and significant effect on the advertisement revenue tax.Keywords: advertisement tax, advertisement revenue tax, total population, amount of industries
PENERAPAN SISTEM AKUNTANSI SEDERHANA: LAPORAN KEUANGAN UMKM Hernawati Pramesti, Mujiyono, Indah Handaruwati &
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

This study aims to build a Financial Reporting Model Using SimpleAccounting System For SMEs. The approach used is qualitative-phenomenologyapproach to test the implementation of model and analysis is SMEs in Surakarta. Theobservation unit is the owner, member or employee and the facilities andinfrastructure associated with SMEs. The output of this research is one model andsocial engeneering program the form of Financial Reporting Model Using SimpleAccounting System For SMEsKeywords: MSME, Simple accounting system

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