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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 KOMPETENSI KARYAWAN, DUKUNGAN TOP MANAJEMEN, DAN PENDIDIKAN DAN PELATIHAN TERHADAP PEMANFAATAN SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN PERPAJAKAN Endang Masitoh W, Nunik Widiyaningsih, Siti Nurlaela &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine and analyze the influence of employee competence, top management support and education and training on the utilization of accounting information systems in tax reporting. Sampling method using purposive sampling method. Respondents sampled in this study amounted to 98 employees. Data analysis methods used in this research are: 1) instrument test (validity and reliability test), 2) classical assumption test (normality test, heteroscedasticity, multicollinearity, and autocorrelation), 3) multiple linear regression analysis (multiple linear regression model , model feasibility test (F test), hypothesis test analysis (t test), and coefficient of determination). The result of hypothesis analysis (t test) shows that the variables of employee competence, top management support and educating and training affect the utilization of accounting information system in tax reporting. Keyword: Employee Competence, Top Management Support, Education and Training, Utilization of Accounting Information System
AKUNTABILITAS DAN GOOD CORPORATE GOVERNANCE PADA PELAYANAN PUBLIK DI BIDANG PENDIDIKAN Nuryati, Puji -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Education is one of public services. Public service education is very important thing for societ, in improving its quality, improvement quality of teachers and staff of education, as well education service management which of high quality need good corporate governance (GCG). The application of good governance can improve good public service. In management of financial education should follow/submit accountability principle and transparency. Accountability in management of education is needed as a justifying from to wards financial. The usage and performance school organizer. The aims of this paper are providing description accountability application and good corporate governance to public service education or school. This submitted because in fact there are only some schools which are implementing accountability and good corporate governance rightly. The main principles which are underlied good school governance are (first) accounting, (second) transparancy, and (third) participation. School/ education institution is public which is societies are providing their faith in education case need apply good school governance (GCG) even though there is not universal good governance model for school. Keywords: Good school governance, accountability, good school governance.
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KETERLIBATAN PENGGUNA, FORMALISASI PENGEMBANGAN SISTEM, PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Surakarta) Djoko Kristianto, Mentari Risnanti, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (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 the influence of top management support, user engagement, formalisasi systems development as well as training and education of accounting information system on performance of the Agency's Revenue Financial and assets management Area of the city of Surakarta. The research results obtained conclusions that: 1) there is a significant positive influence on the support of top management on performance information system accounting. 2) there is a significant positive influence on user engagement on performance of accounting information system on Financial management of Income and assets of the regional city of Surakarta. 3) there is a significant positive influence on the development of formalisasi system on performance of accounting information system on Financial management of Income and assets of the regional city of Surakarta. 4) there is a significant positive influence on training and education on performance system of accounting information on Income and assets financial management Area of the city of Surakarta. Keywords: top management support, user engagement. formalisasi systems development, training and education, the accounting information system performance.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017) Bambang Widarno, Nureini Rifti Widyaningsih, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. The research results obtained conclusions that: 1) the audit committee of insignificant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) size of company positive significant effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Leverage significant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. Keywords: audit committee, the company's size, leverage, tax evasion
BOARD – CEO RELATIONSHIPS (ONE TIER SYSTEM – ANGLO SAXON) HUBUNGAN DEWAN KOMISARIS - DEWAN DIREKSI (TWO TIER SYSTEM CONTINENTAL) Saptono, Agus -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

GCG is a collection of laws, regulation and rules that must be full field to encourage, performance company sources work efficiently, generating long term, economic value that sustainable for our e holders and the communities. GCG implementation is expected to provide value added to the stakeholder of the company. In order to implement GCG companies are required should have independent director, audit committee and corporate secretary. The successful implementation of GCG for a company go public is highly dependent on the role of a company that consist of a general meeting of shareholder, director, and the board of commissioners. General meeting of shareholder as the supreme decision to determine; the direction Purpose and sustainability of the company; director are implementing operational and mandatory of shareholder and the commissioners a supervisory agency director. The relationship of the organs in the limited liability company has been organized in the form of legislation governing Limited Liability Company. This arrangement is a form of efforts to achieve Good Corporate Governance (GCG). Keywords: CEO relationships, one tier system, two tier system continental
ANALISIS PENERAPAN SISTEM AKUNTANSI PENDIDIKAN PADA PENDIDIKAN ANAK USIA DINI AL FAHMY DESA NGIJO KARANGANYAR Astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The research was conducted in the non-profit oriented organization, namely the Al Fahmy Playgroup, arguing that playgroup education has been growing but the implementation is still a lot that has not been guided by the procedures and the resulting financial statements are not in accordance with accounting standards education. The purpose of this study is to provide an overview for managers in the field of education on the importance of the application of the accounting system of education in the context of the delivery of financial accountability. The study was descriptive data is the primary data, from interviews and secondary data derived from the documents and related references. From the research, it was concluded that playgroup education is still not understood the proper accounting standards for use, and there are still many weaknesses in the control intern, for example with the lack of segregation of duties functions in the playgroup, as well as documents and records are still sober, and incomplete. Keywords: accounting systems, accounting procedures, accounting standards education
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN KECERDASAN SOSIAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI Djoko Kristianto, Andri Aji Bayu Pangestu, Rispantyo &
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 study is to analyze the influence of intellectual intelligence (IQ), emotional intelligence (EQ), spiritual intelligence (SQ) and social intelligence (SoQ) on the accounting student's ethical attitude. Types of data use qualitative data and quantitative data. Data source uses primary data and secondary data. Collection techniques using questionnaires. The sampling technique used purposive sampling and samples of 83 respondents. Data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, and test of coefficient of determination. The result of this research is intellectual intelligence have no significant positive effect on accountant's ethical attitude of accountant. Emotional intelligence negatively affects no significant effect on the ethical attitude of accounting students. Spiritual intelligence has a positive and significant influence on the ethical attitude of accounting students. Social intelligence positively insignificant effect on the ethical attitude of accounting students.Keywords: IQ, EQ, SQ, SoQ, Ethical Attitude
PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN Wahyuningtyas, Cipryana -; Sarwono, Aris Eddy; Kristianto, Djoko -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of the internal control system has implemented well, as evidenced by the existence of organizational structures that separate functional responsibilities explicitly, the authorization system and good recording, sound practices, and competent employees who have performed well. so it can be concluded that the role of internal auditors in improving the performance of the Management is very involved. it can be seen from the results of the questionnaires and field analysis of the elements internal control systems Service Cooperative Joint Venture Puspetasari have done well. Keywords: Internal Auditor, Performance Management, Internal Control System
ANALISIS BENTUK-BENTUK LAPORAN KEUANGAN DAN EFEKTIVITAS LAPORAN KEUANGAN PADA UMKM (Studi Kasus pada UMKM kelompok Perajin Kuningan di Kecamatan Juwana Tahun 2011) Rosadi, Samsul -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The purpose of this study were (1) To know the presentation forms of financial report on SMEs in the sub-group of Juwana’s craftsmen brass, (2) To know the effectiveness of the financial reports presentation on SME brass craftsmen groups in Juwana’s District. Technique of data analysis used is an interactive model of data analysis techniques. According to the result of study can be concluded that, (1) SME group of brass craftsmen in Juwana already presenting financial reports, but of the 10 SMEs only 4 SMEs that presents financial reports in accordance with GAAP while the other SMEs only make a business report which are not in accordance with GAAP. (2) The effectiveness of the financial reports are measured by the two parties, the intern and the extern have two working systems in the operations is as follows: (a) the internal parties are the owners of SMEs, nine owners of SMEs stated that the presentation of financial reports they made have been effective only 1 of SMEs stating that financial reports made less effective because the expenditure book larger than the book income, this was due to delay payment of accounts receivable, (b) an external party is extern party of SMEs such as banks and government, the outsider asses that external financial reporting is effective if made in accordance with GAAP. Keywords: forms of financial report, effectiveness of the financial reports, SMEs.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY YANG DIMODERASI OLEH PROFITABILITAS PADA PERUSAHAAN SUB MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 – 2017 Endang Masitoh, Devina Rizki Amelia, Yuli Chomsatu &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to know the factors that affect the audit delay are moderated by the profitability of the company in the automotive and manufacturing of components sub listed in Indonesia stock exchange year 2013 – 2017. Method of determination of the sample using a purposive sampling by the number of samples that used as many as 35 of the financial statements. The results of the testing show that the size of the company, the auditor's opinion, the size of the hood, the operating loss, profit and profitability had no effect against the audit delay while the leverage effect on the audit delay. The size of the company, the auditor's opinion, the size of the hood, the operating income that profitability was able to moderate the (weakened) on auditing delay while the leverage that profitability was able to moderate the (increased) in the audit delay. Keywords: company size, leverage, auditor opinion, size the accounting firm, operating profit, profitability, audit delay.

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