cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Endah Fajar Hidayah
Contact Email
editor.jasti@gmail.com
Phone
+6287804847817
Journal Mail Official
editor.jasti@gmail.com
Editorial Address
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
Location
Kota surakarta,
Jawa tengah
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
 24   25   26   27   28 
PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PEMAKAI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Djoko Kristianto, Agustinus Agung Nugroho, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.523 KB)

Abstract

The purpose of this study was to analyze the effect of information technology, user technical capabilities, top management support and task complexity on the performance of accounting information systems. This type of research is a survey of employees of PT. PLN (Persero) APJ Surakarta. The research population was 30 people and the whole was used as a research sample with population research techniques. Data collection techniques used questionnaires. Data analysis techniques used multiple linear regression. The results showed that information technology has a positive and significant effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. User technical capabilities has a significant positive effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. Top management support has a positive and significant effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. Task complexity has a positive but not significant effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. Keywords: information technology, user technical capabilities, top management support, task complexity, accounting information system performance
PENGARUH KUALITAS PELAYANAN, SANKSI, SIKAP FISKUS, KEMANFAATAN NPWP, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA Dewi Saptantinah Puji Astuti, Tri Wahyuningsih, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.123 KB)

Abstract

The objective of research was to analyze the significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. This research employed a case study conducted among employer taxpayers enlisted in KPP Pratama Sukoharjo. Data source consisted of primary and secondary ones. Meanwhile, technique of collecting data used was questionnaire. The sample of research consisted of 51 respondents taken using incidental sampling technique. Techniques of analyzing data used were validity, reliability, classical assumption, and hypothesis tests. The result of research showed that partially there was no significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. Meanwhile, simultaneously there was a significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. Keywords: taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, taxing socialization, taxpayers’ compliance
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM PENGRAJIN KAYU BATIK DESA WISATA BOBUNG KABUPATEN GUNUNGKIDUL Yuli Chomsatu Samrotun, Bayu Wilopo, Kartika Hendra TS &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.163 KB)

Abstract

Accounting information can help MSMEs in making economic decisions in order to achieve business success. This study aims to find out the level of use of operating information, management accounting information, and financial accounting information on MSME batik wood craftsmen in the bobung tourism village, patuk sub-district, gunungkidul district. This type of research is a case study. Data obtained by questionnaire and interview techniques. The data analysis technique used by the author is a descriptive analysis method with a quantitative approach. The results of data analysis and discussion show that MSMEs of woodworking craftsmen in bobung tourism villages know about accounting information in general, but do not use it maximally. Keywords: Accounting Information, SMEs, Wood Batik Industry
PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT UMUM DAERAH DI KABUPATEN KARANGANYAR Bambang Widarno, Siti Faizatun Imro’ah, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.588 KB)

Abstract

The purpose of this research is to know the performance measurement of Karanganyar Regional General Hospitals by using balanced scorecard method, where performance measurement using four perspectives, the finance perspective, customer perspective,internal business process perspective, and the growth and learning perspective. This reseach using primary and secondary’s data. Primary data from questionnaire which divided to families/patients of Karanganyar’s General regional hospitals for measuring satisfaction of customer. While secondary data using finacial data 2016 - 2017, totally patient data 2016 - 2017, totally employes data 2016 - 2017 which following traine and totally bed’s data 2016 - 2017. Sample 80 patients as respondents who have been selected by using accydental sampling. Method of this research using descriptive. The result of all about performance measurent by balanced scorecard is include category good enough which score 77,5 or (60-80). Finacial perspective is fluctuating and category is good enough, customer perspective’s category is good enough, process business internal perspective’s category is good enough because there are two new product/fasilities (inovation) and operations process are increasing in totally visiting’s patient 2016 - 2017. Growth and learning perspective’s category is good because there are increasing employes who following traines ss2016 - 2017. The result of this reseach can be conclused that performance’s measurent can be used as reference for performance measurent in the next future which is comprehensive. Keywords: performance measure, balanced scorecard, hospital.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN SERTIFIKASI PROFESI AKUNTANSI Djoko Kristianto, Binna Wahyu Lestari, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.012 KB)

Abstract

The purpose of this study is to find out whether quality motivation, career motivation and economic motivation affect the students' participation in the Accounting Professional Certification Examination. This study uses quantitative methods. The sampling technique in this study with non-probability sampling method with purposive sampling technique, by determining the number of respondents 100 of the total population of 439 undergraduate students of the Faculty of Economics Accounting Study Program at Slamet Riyadi University, Surakarta. Data analysis in this study uses Multiple Linear Regression Analysis. Data analysis techniques using classical assumption test, multiple linear regression analysis, t test, F test, and determination coefficient. The results showed that: quality motivation had a positive and significant effect on students' interest in taking the Accounting Professional Certification Examination, career motivation had a positive and insignificant effect on students' interest in taking the Accounting Professional Certification Examination, and economic motivation had a positive and insignificant effect on students' interest in taking the Certification Exam Accounting Profession. Keywords: economic motivation, career motivation, economic motivation, student interest in taking Accounting Professional Certification Examination.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS DAN RASIO UTANG TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BEI Endang Masitoh W, Riska Wulandari, Anita Wijayanti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.53 KB)

Abstract

This research was conducted aiming to find out the influence of the structure of assets, profitability, liquidity and capital structure debt ratios on pharmaceutical companies in BEI 2013 - 2017 period. This research is quantitative research are causal associative. Samples were taken using a purposive sampling technique. Sample company used in this study as many as 7 companies in 5 periods of as much as 35, while there are outlier data is 1, so the sample research as much as 34 samples. Data analysis techniques used are descriptive statistics, test the assumptions of linear multiple regression, classic and test hypotheses as well as the process of using SPSS 23. The results showed that (1) the profitability of influential positive but insignificant, indicated by the coefficient of regression of 0.176 and significance of 0.515 (2) the structure of assets of influential positive but not significant indicated by the coefficient of regression 0.078 and significance of 0.470 (3) Liquidity the positive and significant effect was demonstrated with regression coefficients of 0.054 and significance of 0.000 (4) positive and influential debt Ratio significant regression coefficient indicated by registration of 3.094 and significance of 0.000. So it can be inferred the profitability and structure of the assets has no effect to the structure of capital, liquidity and debt ratios whereas the effect on capital structure. Keywords: profitability, structure of assets, liquidity, debt ratio, capital structure
PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada PT Telkom Surakarta) Fadjar Harimurti, Octora Tita Audina, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.028 KB)

Abstract

This study aims to examine the effect of Total Quality Management, performance measurement system, and reward system of the managerial performance. The object of this study is PT Telkom Surakarta. Sample in this study as much as 72. The technique of collecting data is done by the spread of questionairre. The result of this study use F test show Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. The result t test show Total Quality Management and performance measurement system have no significant positive effect, while reward system has a significant positive effect on managerial performance. The conclusion is Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. Therefore, PT Telkom Surakarta is suggested to maintain Total Quality Management, performance measurement system, and reward system to take decision of managerial performance. Keywords: Total Quality Management, performance measurement system, reward system, and managerial performance
PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG Fadjar Harimurti, Suryanti, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.682 KB)

Abstract

The purpose of this research is to analyze the influence of the size of the company, solvency, profitability and the age of the company's of audit report lag. This is study an empirical study on the sector mining campanies listed in Indonesian Stock Exchange (IDX) periode 2014 - 2017. The data source uses secondary data. Study population is 41 company's auditors independent and a report form the 2014 - 2015 accessed wih IDX websites www.idx.co.id. The techniques sampling use a technique purposive sampling with the number of samples research as much a 28 company. The techniques collecting data using the documentation and study pustaka. The data analysis use of regressing linear berganda. The result of research suggests that the size of the company infliential positive towards of the audit report lag. Variable solvency problems doesn't effect positive toward of the audit report lag. Profitability influential negative against of the audit repoert lag. Age of the company has a negative effect significant against of the audit report lag. Keywords: the size of the company, solvency problems, the company's profitability, age of the audit report lag
ANALISIS KINERJA PERMODALAN KOPERASI LEMBAGA EKONOMI MASYARAKAT BADAN USAHA MILIK DESA KARANGLO TAWANGMANGU KABUPATEN KARANGANYAR Bambang Widarno, Alvian Sri Hermawan, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.37 KB)

Abstract

The purpose of this study was to determine the level of performance of the Capital Cooperative of the Community Economic Institution (LEM) of Village-Owned Enterprises (BUMDes) Karanglo, Tawangmangu District, viewed from the aspect of capital which includes the capital ratio of capital to capital and capital adequacy ratio (CAR) and aspects of cooperative identity. Which includes the Member Economic Promotion ratio (PEA), and the gross participation ratio. The scope of this research is Village Owned Enterprises in Karanglo Village, Tawangmangu District, which is engaged in Cooperatives and has a financial report of at least 5 periods since 2013 - 2017. The source of this research data uses secondary data in the form of a RAT obtained from the BUMDes of Karanglo village in the Tawangmangu sub-district. The data analysis technique used for this study uses quantitative descriptive analysis method, where this method analyzes the collected data then the data is processed using ratio analysis. Financial ratios are numbers obtained from the comparison results of one financial statement post with other posts that have a relevant and significant relationship. Based on the results of the discussions that have been conducted show the results that the ratio of equity to cooperative total capital is included in the healthy criteria, capital adequacy ratio ( CAR) cooperatives enter the criteria is quite healthy, the ratio of gross participation of cooperative cooperatives in Karanglo village is included in the criteria, and the ratio of economic promotion of members (PEA), the glue cooperative of Karanglo village is included in the beneficial criteria. Keywords: Cooperatives, Financial Statements, Capital Performance
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris: Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2016) Siti Nurlaela, Eva Selviana Kurniawati, Kartika Hendra Titisari &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.934 KB)

Abstract

This study aims to determine whether there is a partial influence Profitability, Company Size and Laverage to Company Value. The population in this study is a banking company listed on the Indonesia Stock Exchange (IDX) that has been audited and continuously publish financial statements for five periods. Technique of sampling this research use purposive sampling, hence obtained sample of research counted 31 company for every year, so that data obtained as 124 observation data. Data analysis technique is done by descriptive statistic test, classical assumption, hypothesis testing with multiple linear regression analysis. The result of research stated that partially profitability variables do not have an effect on company value while firm size and leverage variable influence to company value. Keywords: company value, profitability, company size, leverage

Page 26 of 88 | Total Record : 872

 24   25   26   27   28 

Filter by Year

2006 2022


Reset
Filter By Issues
All Issue Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi Vol 18, No 1 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi More Issue