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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 KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, PERILAKU BUDAYA, DAN KEPERCAYAAN DIRI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Djoko Kristianto, Nur Faidah Asholihah, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the specification of the influence of intellectual intelligence, learning behavior, cultural behavior and self-confidence to the level of understanding accounting Faculty of Economics Slamet Riyadi University, Islamic University of Batik and Setia Budi University Surakarta. The research was conducted by survey with population of students of Faculty of Economics Slamet Riyadi University, Batik Islamic University and Setia Budi Surakarta University class of 2014 with sampling technique using simple random sampling that is random sample selection type and sample number 35 students. Data collection techniques using questionnaires. Data analysis techniques using classical assumption test, descriptive statistics, linear regression analysis, F test, t test and coefficient of determination. Result of validity and reliability test known that valid and reliable questionnaires and from classical assumption test obtained result that free data multicolinearity, free autocorelasi, did not happened heteroscedasticity and distributed data norm. Intellectual intelligence, learning behavior and cultural behavior have no significant effect on the level of understanding of accounting, while self-confidence significantly affects the level of understanding of accounting. Keywords: Intellectual intelligence, learning behavior, cultural behavior, confidence and understanding of student accounting.
MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016) Djoko Kristianto, Anisa Latifa, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with the mechanism of applying PP No. 46. The analysis of tax deductions made by UD X in accordance with the laws and regulations, is evidenced by a monthly turnover deduction. The analysis of tax deposit made by UD X in accordance with the legislation, this is evidenced by the orderly make deposits every month at the post office or bank perception. Tax reporting analysis conducted by UD X in accordance with the laws and regulations, as evidenced by reporting the letter of tax payments of the year and the letter of annual tax payment in KPP Pratama Ngawi.Keywords: Income tax, micro small medium enterprises, government regulation number 46 of 2013.
PEMBERDAYAAN MASYARAKAT MELALUI PEMANFAATAN LIMBAH SAMPAH RUMAH TANGGA: KAJIAN PADA BANK SAMPAH DI KABUPATEN SUKOHARJO Aris Eddy Sarwono, Y Anni Aryani, Doddy Setiawan, Isna Putri Rahmawati &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This our team is performed in the garbage bank in Joho, Sukoharjo. The purpose of this devotion activity is to empower the community by utilizing household waste both organic and non organic waste. The result this activity to provide solutions of problems faced by the partners (Joho Makmur and Suka Maju), the management of the handling and waste management, the use of organic and non-organic, management support facilities for waste management, packaging and marketing of bank the waste activities product. This activity is expected to develop the waste bank with local government support.Keywords: Bank waste, organic, non organic, empowerment
PENGARUH PENGHARGAAN FINANSIAL, PELATIHAN PROFESIONAL, PENGAKUAN PROFESIONAL DAN PERTIMBANGAN PASAR TERHADAP MINAT MAHASISWA BERKARIER MENJADI AKUNTAN PUBLIK Fadjar Harimurti, Elga Dwiky Jaya, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the significance of the influence of financial awards, professional training professional recognition and consideration of students' career interests against the market into a public accounting on Accounting Student Faculty of Economics Sebelas Maret University Surakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research is the entire student accounting faculty of economic Sebelas Maret University Surakarta year 2014 force that already attended courses auditing auditing I, II and the application of the accounting review. The number of samples in the study based on the number of questionnaires returned, that as many as 74 respondents. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that the financial award, professional training, professional recognition and consideration of influential market significantly to variable i.e. interest student career became public accounting in college students accounting faculty of economic Sebelas Maret University Surakarta.Keywords: financial, professional training, professional recognition, market considerations, interests of students
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN LAPORAN KEUANGAN Djoko Kristianto, Intan Kurniawati, Rispantyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the significance of the influence of the quality of human resources, utilization of information technology and accounting internal control system against reliability the financial report on the Agency's Revenue Management Asset and financial Area of the city of Surakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research is the Population in this research Revenue Agency financial management employees and assets of the Surakarta Area totalling 84 employees, the number of samples that used as many as 84 people, so this research is Census research. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that the quality of human resources, utilization of information technology and accounting internal control system a positive significant effect against the reliability the financial report on the Agency's Revenue Management Asset and financial Area of the city of Surakarta.Keywords: quality of human resources, utilization of information technology, accounting, internal control system, reliability financial statements
ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016 Fadjar Harimurti, Theresia Alfita Cahyaningrat, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is used as data analysis technique, both t test and F test. The results of this research are (1) Return on asset variable have positive affects and not significant influence on the income smoothing, (2) The net profit margin have not significant influence on the income smoothing (3) Financial leverage have not significant influence on the income smoothing and (4) Income tax havenot significant influenceon the income smoothing.Keywords: return on asset, net profit margin, financial leverage, income tax, income smoothing.
PENGARUH FAKTOR INDIVIDU DAN DILUAR INDIVIDU TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Bambang Widarno, FX. Tegar Apriono, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to analyze the influence of individual factors (emotional intelligence, spiritual intelligence, locus of control, equity of sensitivity) and factors outside the individual (ethical culture of the organization) on the ethical behavior of accounting students in the Faculty of Economics Slamet Riyadi University Surakarta. This research is a survey with a population of students of Faculty of Economics Slamet Riyadi University Surakarta Accounting Study Program force 2012 - 2016 with sampling technique using purposive sampling method that is the type of sample selection is not random and the number of samples of 46 students. Data collection techniques using questionnaires. Data analysis using multiple linear regression. Validity and reliability test results revealed that the valid and reliable questionnaires and darin test of classical assumption obtained the result that free data multicollinearity, free autocorrelation, no heterokedastisity and normal distributed data. Individual factors and factors outside the individual significant effect tehadap ethical behavior of accounting students with positive signified regression coefficient.Keywords: emotional intelligence, spiritual intelligence, locus of control, equity of sensitivity, organizational ethical culture
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Suharno, Anita Dyah Pamulatsih, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is 1) to analyze the significance of the effect of accounting implementation on accountability of managerial performance, 2) to analyze the significance of the effect of accounting accountability application on employee work motivation 3) to analyze the significance of the effect of work motivation on managerial performance and 4) to analyze the effect of the application of accounting accountability to managerial performance with work motivation as intervening variable. The scope of the study is a survey of KJKS Bina Insan Mandiri Karanganyar employees. The population of 31 employees and the whole is used as a sample. Methods of data collection used questionnaires and literature study. Data analysis technique used path analysis. The results showed that the application of responsibility accounting and work motivation has a positive and significant effect on managerial performance. Implementation of accountancy accountability positive but not significant effect on employee motivation Work motivation does not mediate the effect of accounting implementation of accountability to managerial performance.Keywords: accountancy accountability, work motivation, managerial performance
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONCIBILITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Fadjar Harimurti, Ade Kurniawan, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine the effect of leverage (DER) and liquidity (CR) on CSR (Corporate Social Responcibility) disclosure with institutional ownership as a moderating variable. This study uses quantitative data types derived from the annual report and company sustainability report published on the website of BEI (www.idx.co.id) and website of each company. The population in this study as many as 45 companies contained in the index LQ45 BEI , sampling technique using purposive sampling that is a number of 11 companies selected. Data analysis techniques used classical assumption test, multiple linear regression analysis, t test, f test, coefficient of determination and test the value of the absolute difference. The result of the research shows that: leverage (Debt Equity Ratio) has no significant influence on CSR disclosure, liquidity (Current Ratio) has significant influence on CSR disclosure, institutional ownership can significantly moderate leverage and liquidity influence to CSR disclosure. Keywords: Leverage, liquidity, institutional ownership, CSR
ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA Bambang Widarno, Pujiyanti, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to know the management and accountability of the use of funds of the village in the village of Blora Regency Kecamatan Randublatung, as well as the factors that support and hinder the provision of management and accountability the use of the village fund. This research is a case study in the village of Blora Regency Kecamatan Randublatung, types of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research is the entire village of devices involved in the management of the village Fund, that as many as 30 people. The number of samples in the study as many as 30 people, so this research is the study of the census. Data collection techniques using questionnaires, observation and documentation. Data analysis techniques using qualitative deskiptif analysis. The research results obtained the conclusion that: the use of the village Fund in terms of planning and budgeting, execution, administering and reporting and accountability of entry categories. Restricting factors in the management of and accountability for the use of funds of the village, namely in the form of the limited human resources and funding the village obtained the village does not comply with budget planning, while the supporting factors in the management and accountability for the use of the village Fund, namely government support as well as village community participation in supporting the development of the village.Keywords: management and accountability, the village fund

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