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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 PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA APARAT PEMERINTAH Bambang Widarno, Kartika Desy Tri Nugraheni, Suharno &
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

The purpose of this study to know the significance of the effect of budgetparticipation and job satisfaction on the performance of government officials and theeffect of budget participation on the performance of government officials jobsatisfaction as an intervening variable. This study is a survey of government officialsSerengan Village District of Surakarta which amounted to 57 people and all used asa sample with census techniques. Methods of data collection used questionnaires anddocumentation. Data were analyzed used path analysis. The results showed thatbudget participation has positive effect on the performance of government officials.Budget participation has positive effect on job satisfaction of government officials.Job satisfaction has positive effect on the performance of government officials.Participation budgeting positive effect on the performance of government officialsvillages as an intervening variable.Keywords: budget participation, job satisfaction, performance
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL, KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI Djoko Kristianto, Catur Widatik, Rispantyo &
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

The purpose of this research is to analyzed the effect of emotional quotient, intellectual quotient, spiritual quotient, social quotient on the understanding of accountantcy concept both in partial and simultan. Research methods using empirical studies, the data type of the data being used is qualitative and quantitative data, the sources data used the data of primary and secondary. The data were analyzed by using questionare. The data were analyzed by validity and reliability. The technique of analyzing data using assumption classic test, analyzing of multiple linear regression analysis, F test, t test, determination coefisien test. The result of the study indicated: 1) The variable of intellectual quotient and social quotient had an effect of accountancy concept. 2) The variable of emotional quotient and spiritual quotient are not effected of accountancy concept. The result of F test the study indicated that that the emotional quotient, intellectual quotient, spiritual quotient, social quotient on the understanding of accountantcy concept.Keywords: emotional quotient, intellectual quotient, spiritual quotient, social quotient on the understanding of accountantcy concept.
EVALUASI PENERAPAN PSAK NO.109 TENTANG PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAQ/SHADAQAH PADA BAZNAS KOTA YOGYAKARTA Yuli Chomsatu Samrotun, Amita Vani Budiarti, Endang Masitoh &
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

Bond Accountant Indonesia has issued financial accounting standardsregarding financial report of religious obligatory, infaq/shadaqah. This researchwas conducted on BAZNAS Yogyakarta city which is one of the Agency's amil zakat.This research aims to know the application of financial reporting in the BAZNAS cityof Yogyakarta PSAK No. 109 accounting of religious obligatory, infaq/shadaqah.The population in this research is the financial reporting accounting zakat andinfaq/shadaqah on BAZNAS Yogyakarta city. The sample in this research is datafinancial reporting accounting zakat and infaq/shadaqah on BAZNAS Yogyakartacity by 2015. Methods of analysis used in this study is the method used is theinteractive analysis. In this method, there are three main components, namely datareduction (1) (2) the representation of the data (3) conclusions. The result of theresearch was the city BAZNAS, writing financial reports are still not fully inaccordance with PSAK NO. 109.Keywords: financial reports, PSAK NO. 109
PENGARUH SISTEM PENGENDALIAN INTERN, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN RUMAH SAKIT UMUM DAERAH KABUPATEN BOYOLALI Bambang Widarno, Lusi Putri Ikasari, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the significance of the influence ofthe system of internal control, understanding Government accounting standards andcompetencies of human resources to the quality of financial reporting. This researchis a survey of Hospitals in Boyolali Regency. Population and sample research is theOfficial Structural Non medical General Hospital Area and Boyolali district as muchas 39 people. The data type using the data qualitative and quantitative data. Datasource using primary data and secondary data. Method of data collection using thequestionnaire and the study of the literature data analysis techniques using multiplelinear regression. The results showed that the system of internal control,understanding Government accounting standards and competencies of humanresources for positive and significant effect of the quality of financial reportinginformation the Provincial Hospital in Boyolali Regency. The result of thedetermination coefficient obtained value Adjusted R2 = 0.808 means the influence ofthe internal control system variables, understanding Government accountingstandards and competencies of human resources to the quality of the financialstatements is 80.8% While amounting to 19.2% is affected by other factors notexamined, such as the control of management.Keywords: internal control systems, understanding government accountingstandards, the competence of human resources, the quality of financialreporting.
PENGARUH KOMPENSASI, MOTIVASI, KOMITMEN ORGANISASIONAL DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (Survei pada Koperasi Karyawan Perusahaan Manufaktur di Kabupaten Pati) Djoko Kristianto, Monica Zelvia Conny Astari, 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 performance of Accountants in conducting its work is influenced byvarious factors, such as compensation, motivation, organizational commitment andknowledge of accounting. The purpose of this study was to analyze the effect betweencompensation, motivation, organizational commitment and knowledge of accountingor partially simultaneously against the performance of an employee the accountingsection. This study used a case study on the employee's part in cooperativeaccounting Manufacturing Company Employee Pati. The data type used isqualitative data and quantitative data, the source data used the primary data.Populations and samples in this study are all employees of the accounting section atCoop Employees manufacturing company in Pati as much as 32 employees, so thisresearch is the study of the census. Technique of data analysis used a classicassumption test, and multiple linear regression analysis. The research resultsobtained a conclusion that compensation, motivation, organizational commitmentand knowledge of accounting are partial and significant effect simultaneously onperformance of employees accounting section on Employee Cooperativemanufacturing company in Pati.Keywords: motivation, compensation, organizational commitment, knowledge ofaccounting, accounting employee performance.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DENGAN PROGRAM IRIS MENGGUNAKAN PENDEKATAN METODE SYSTEM DEVELOPMENT LIFE CYCLE Muhammad Rofiq Sunarko, Genta Kusumaningdiyah, Dewi Saptantinah &
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 get information and analyze about the accounting information system of sales and cash receipts at Togamas Solo Book Store. The data analysis performed in this study using the method of the System Development Life Cycle (SDLC), while steps are identifying parts of the organization, activities and related documents in the revenue cycle, making the system documentation in the flowchart form, performance evaluation system, and proposed improvements system. This study using interviews, observation, and documentation. The questions in this study addressed to the store manager and organizations section that related to the revenue cycle which includes cash sales, credit sales, cash receipts from cash sales and cash receipts from the credit sales. The results of this study indicate that the accounting information system applied in the revenue cycle of Togamas Solo Bookstore still found weaknesses in passwords, the existence of dual authority, and their employees who have a double function.Keywords: accounting information system, method system develompent life cycle
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KPRI IKHLAS KANTOR KEMENTERIAN AGAMA KOTA SURAKARTA Muhammad Rofiq Sunarko, Erny Widyastuti, 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

This research is a case study on KPRI Ikhlas Kantor Kementerian Agama KotaSurakarta, in the years 2011 – 2015 using quantitative analysis. The study aims toanalyze the level of financial performance KPRI Ikhlas in terms of liquidity, solvencyratios, profitability ratios, and the ratio of the activity. Liquidity analysis carried outby the current ratio technique; solvency ratio using the total debt to total assetsratio; profitability ratio using return on assets ratio, and receivable turnover ratiomeasured activity. The conclusion of this study is the liquidity ratio is rated “not verygood”, the profitability ratio classified as “not good”, while the solvency ratio andthe ratio of activity classified as “good”.Keywords: financial ratios, financial performance.
IMPLEMENTASI POINT OF SALE BERBASIS AHADPOS UNTUK SISTEM INFORMASI AKUNTANSI PENJUALAN (Pada Apotek Sidowaras Gemolong) Muhammad Rofiq Sunarko, Rizky Alkhusna, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Sidowaras Pharmacy is a SME engaged in the sale of drugs. The problem is that thesales business process is done manually, making it difficult to know the incomeearned for a certain period. To solve the problem, pharmacies need a system thatcan be oriented to process evidence of transactions, the sale of goods, and makingreports quickly and accurately. One of the information systems oriented is Point ofSale (POS). Selection of this system is done by analyzing the needs of pharmaciesthat is identifying the needs of systems and business processes. After the POSsoftware selection is done, then the one chosen to use is AhadPOS. Implementation isdone by installing and then adjusting the required modules. Further implementedand tested by comparing documents obtained from pharmacies with documentsproduced by the software. Once implemented and tested, it appears that theAhadPOS software can run as required and expected.Keywords: Sales, POS, AhadPOS, Implementation.
ANALISIS GENDER MAHASISWA AKUNTANSI TERHADAP PEMAHAMAN MATA KULIAH PEMERIKSAAN AKUNTANSI Djoko Kristianto, Ika Hari Mardiyani, Rispantyo &
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 significance of differences in accounting student understanding of the subjects accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Force Year 2012 – 2015. The research method used survey method, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. Data analysis techniques used normality test and test different. The results were obtained Z count equal to 0,493 -0,686 with probability value > 0,05 then Ho accepted means no significant difference to the students' understanding of accounting courses accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Force Year 2012 – 2015, So the hypothesis which states that: "There is a significant difference in students' understanding of the subjects accounting accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Forces of the year 2012 – 2015", not truth.Keywords: gender, understanding, subjects accounting audits
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KARANGANYAR TAHUN ANGGARAN 2013 – 2015 Djoko Kristianto, Susilowati, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is to analyze the financial performance optimization in Karanganyar regency government by using financial ratio indicators of the budget for Fiscal Year 2013-2015. The research method using the case study method in Karanganyar district administration, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. The method used descriptive quantitative method to measure financial performance with financial ratios. In conclusion that: 1) The results of the analysis of the ratio of the degree of fiscal decentralization Karanganyar years 2013 to 2015 show in 2013. The ratio of Degree of Fiscal Decentralization on Local Government Karanganyar of 9,81%. In 2014 decreased to 9,76%, the next year increased to 11,21% occurred in the category less. 2) The results of the analysis of the dependency ratio Karanganyar years 2013-2015 show financial dependence is relatively low. 3) The results of the analysis of the ratio of local financial independence in 2013 to 2015 showed Karanganyar Karanganyar financial capability is still relatively very low and relationship patterns including patterns instructive relationship where the role of central government is more dominant than the independence of local government (areas that are not capable of implementing regional autonomy), 4) The results of the analysis of effectiveness ratio of PAD Karanganyar years 2013 to 2015 show that the effectiveness of the Local Government Finance Karanganyar in 2013 and 2014 is quite effective, and 2015 was very effective. 5) The results of the analysis of regional spending efficiency ratio Efficiency Ratio Regional Shopping Karanganyar years 2013-2015 as very efficient for intervals of less than 10% efficiency.Keywords: financial ratios, financial performance of local government

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