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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 KEPERCAYAAN DIRI, MOTIVASI BELAJAR, DAN LATAR BELAKANG PENDIDIKAN MENENGAH TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas Slamet Riyadi Surakarta) Djoko Kristianto, Putri Andini Indah Lestari, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the influence of self-confidence on the understanding of accounting, learning motivation toward the understanding of accounting, and the background of secondary education to the understanding of accounting, as well as analyzing differences in understanding accounting by gender and background. This study uses case studies on accounting students at Slamet Riyadi University Surakarta. The population in this study are all students of accounting study program at Slamet Riyadi University Surakarta and sample of 76 students by using purposive sampling. Data were collected using questionnaires and data analysis techniques using multiple linear regression analysis and independent sample t-test. The results of the study concluded that: 1) There is a positive and significant influence of confidence on the understanding of accounting at Slamet Riyadi University Surakarta. 2) There is a positive and significant influence of learning motivation towards the understanding of accounting at Slamet Riyadi University Surakarta. 3) There is a positive and significant influence of secondary education background towards the understanding of accounting at Slamet Riyadi University Surakarta. 4) There is no difference in the understanding of accounting between male and female students. 5) There is no difference in the understanding of accounting between high school background and SM background.Keywords: self confidence, learning motivation, secondary education background, understanding of accounting.
PENGARUH UKURAN PERUSAHAAN, LEVERAGES, SISTEM PENGENDALIAN INTERNAL, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI Fadjar Harimurti, Putri Intan Prastiwi, Dewi Saptantinah Puji Astuti &
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

The purpose of this research is to analyze the effect of company size, leverages, internal control system, auditor’s reputationon audit delay with audit tenure as moderation variable. This is study empirical on foods and beverages campanies listed in Indonesian Stock Exchange (IDX) period 2013 - 2016. The data source uses secondary data. Study population is 16 companies with analyze of financial report and independent auditor’s report period 2013 - 2016 accessed wih IDX websites www.idx.co.id. Sampling technique is purposive sampling with sample of researh is 10 companies. Data collection techniques use documentation metohd and literature review. Data analysis used multiple linear regression and absolute difference test. The results showed that company size has a not significant on audit delay, leverages has a not significant on audit delay, internal control system has a not significant, auditor’s reputation has a negatif significant on audit delay, audit tenure does moderate the auditor’s reputation effect on audit delay.Keywords: company size, leverages, internal control system, auditor’s reputation, audit tenure, audit delay
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Survei pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2015) Bambang Widarno, Putri Lestari, Fadjar Harimurti &
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

The purpose of this study to determine the significance of the effect of structure corporate governance on financial statement integrity. This research is a case study in Indonesia Stock Exchange (BEI) year 2012 - 2015. Sources of data used are secondary data. A sample of 11 employees with purposive sampling. Methods of data collection used literature study. Data analysis techniques used multiple linear regression. The results show that independent commissioners, managerial ownership, institutional ownership, and audit committee have no significant effect on the integrity of financial statementsKeywords: independent commissioners, managerial ownership, institutional ownership, audit committees, financial statement integrity
PENGARUH KEAHLIAN PEMAKAI, PROGRAM PELATIHAN DAN PENDIDIKAN, UKURAN ORGANISASI, DAN FORMALISASI PENGEMBANGAN SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus pada PT Kusumahadi Santosa di Karanganyar) Djoko Kristianto, Rizky Ages Purnawati, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user expertise, program training and education, organizational size, and formalitation development system to affect the performance of accounting information system. The study was conducted at PT Kusumahadi Santosa, Karanganyar. The sample include accounting and employed totaling 30 respondents. The data were collected through questionnaire measured using the likert scale. The data were analyzed using the validity test, reliability test, classical assumption test, multiple regression test, which is processed with SPSS. The result of this research indicate that user expertise, organizational size, and formalitation development system positively effecting to affect the performance of accounting information system, but program training and education negative effecting to affect the performance of accounting information system.Keywords: Performance, Accounting Information System, User Expertise, Program training and Education, Organizational Size, Formalitation Development System.
ANALISIS PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, SKEPTISME PROFESIONAL, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD Dewi Saptantinah Puji Astuti, Kristian Fernando Irawan, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study tested the influence of audit experience, workload, skepticism, and professional independence against the ability of Auditors to detect fraud. This study used a survey of studies on public accounting Auditors on the city of Surakarta and Yogyakarta. The data type used is qualitative data and quantitative data, the source data used the primary data. The population in this research is the auditor who worked in public accounting in the region of Surakarta and Yogyakarta as much as 133 respondents. The sample in this research are all members of the population taken as a sample of the research, based on the number of questionnaires returned. The research sample is determined by random sampling techniques. Technique of data analysis used a classic assumption test, and multiple linear regression analysis. The results of the analysis of the data shows that: (1) auditing experience a positive effect against the ability of Auditors to detect fraud, (2) the negative effect of the workload against the ability of Auditors to detect fraud, (3) positive influential professional skepticism against the ability of Auditors to detect fraud, (4) a positive effect against the independence of the auditor's ability to detect fraud.Keywords: fraud, audit experience, workload, skepticism, independence.
ANALISIS KONTRIBUSI, EFEKTIVITAS DAN PROYEKSI PENDAPATAN PERUSAHAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SRAGEN TAHUN 2012 – 2016 Bambang Widarno, Devi Inggarwati, Suharno &
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

The purpose of this study is to analyze the contribution, effectiveness and projection of company earnings to the local revenue in Sragen regency in 2012 - 2016. This research is a case study conducted in Sragen Regency in 2012 - 2016. Secondary data used in this research comes from BPPKAD Sragen regency, with research object at company area in Sragen regency. Analytical techniques used are contribution analysis, effectiveness analysis and projection analysis. The result of the analysis of the contribution of local company's revenue to the local revenue in Sragen Regency in 2012 - 2016 shows the average contribution rate of 3.31%, this means that the revenue contribution of regional companies to the local revenue is stated to contribute but not maximally because the percentage less than four percent. The effectiveness analysis concludes that the revenue of regional companies in 2012 - 2016 has an average effective rate of 100.49%, it indicates that the revenue of regional companies 2012 - 2016 can be said to be very effective because the percentage is more than one hundred percent. While the analysis of regional revenue trends and local revenue of Sragen regency from 2017 until 2021 has increased.Keywords: contribution, effectiveness, trend, regional company, local original income
PENGARUH SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN (Studi Kasus pada Koperasi Simpan Pinjam Artha Jaya Makmur Surakarta) Djoko Kristianto, Catur Kristanto, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of accounting information systems influence the granting of credit and the effectiveness of the internal control system partially and simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Prosperous Surakarta.. Populations and samples in this study are all employees of the internal audit section, part of a Ministry, part of the credit, part public, part credit supervision and accounting section on Cooperative Loan (KSP) Artha Jaya Makmur Surakarta totaling 26 employee. Data analysis techniques using multiple linear regression, t-test, F-test, and the coefficient of determination. The research results obtained the conclusion that there is a significant influence on the accounting information system of granting of credit and the effectiveness of internal control systems simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Makmur Surakarta.Keywords: accounting information systems, the effectiveness of the internal control system, employee performance
ANALISIS PENERAPAN PAJAK PENGHASILAN PP 46 TAHUN 2013 PADA USAHA MIKRO KECIL MENENGAH Dewi Saptantinah Puji Astuti, Arifatul Istifarah, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to to know understanding PP 46 year 2013 and application of the calculation, payment and reporting income tax at a venture micro small medium enterprises case study Mat Moen tavern in Boyolali. This research analyze the calculation, payment and reporting income tax on Mat Moen tavern based on government regulation no 46 in 2013. Descriptive analysis was used in the study to find out in a direct the application of PP 46 Year 2013 by analyzing the power obtained from research object. Understanding Mat Moen tavern calculated on the basis of the questionnaire that it is processed using a scale Guttman.The data which used in research note this is the gross sales every month, payment evidence and reporting taxes for one year the tax. Based on the research done understanding tavern mat moen against the implementation of pp 46 2013 shows decided how much 77% it means understand against PP 46 in 2013. The study aimed to identify the pp 2013 and application of the 46 years, income tax payment and reporting on micro small medium enterprises case study Mat Moen tavern in Boyolali. This study analyzing the income tax payment and reporting on Mat Moen tavern based on PP 46 year 2013. This study using analysis descriptive heading for directly know the real application of PP 46 year 2013 by analyzing its resources obtained from the research. Understanding the malt shop tax carried out by moen 2013 46 years according to government regulation. Depositing tax using e-billing system which delivered at the post office and atm. Tax reporting done manually by filling out reported to the tax office.Keywords: PP 46 Year 2013, micro small and medium enterprises, understanding, calculation, depositing, reporting
ANALISIS PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PARTISIPASI PENGANGGARAN DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Djoko Kristianto, Dwi Sapartiningsih, Suharno &
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 competence of human resources, utilization of information technology, budgeting and monitoring participation against the accountability of the management of the village Fund at the Government Village in district Sumberlawang Kabupaten Sragen. Populations and samples in this study are all parties involved in the preparation of ABBDes at the Government village in sub-district of Sumberlawang Sragen district of 77 people, so this research is the study of the census. 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 there is a significant positive influence on the competence of the human resources management accountability against the village Fund. There is a significant positive influence on the utilization of information technology fund management accountability towards the village. There is a significant positive influence on participation in budgeting management accountability against the village Fund. There is a significant positive influence on the supervision of fund management accountability towards the village.Keywords: competence of human resources, utilization of information technology, budgeting participation, oversight, accountability of managing the village Fund.
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016) Djoko Kristianto, Pypyt Tunjungsari, 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

The purpose of this research is analyzing financial performance retail company listed on the indonesian stock (BEI) years 2014 - 2016 reviewed taking financial stability, external pressure, financial target, nature of industry and rationalization. The research is a case study in the new company retail to 2014 - 2016 who are enrolled in bei. Was used in the study samples from 18 company with by means of a method of sampling the sampling method of purposive. An instrument of analysis that was used in this research was simple linear regression analysis. The results of the study obtained the conclusion that: (1) a variable financial stability has not been affecting the financial statement fraud (2) a variable external pressure it has some positive effects to financial statement fraud (3) a variable financial target can have negative effects to financial statement fraud (4) a variable nature of industry influence to financial statement significant fraud (5) a variable rationalization influential in a negative way significant fraud to financial statement.Keywords: financial stability, external pressure, variable financial target, nature of industry, rationalization, financial statement fraud

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