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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 BREAK EVENT POINT DI SMK NEGERI I KARANGANYAR TAHUN PELAJARAN 2012/2013 Haryono, Sri -
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

The objective of this research is to calculate break event point of the real education cost in Vocational High School 1 of Karanganyar in 2012/2013. So as be able to know the cost of education will be certified by each student in Vocational High School 1 of Karanganyar. The sample or research object is Vocational High School 1 of Karanganyar. This research is a study case research by employing descriptive quantitative analysis break event point calculation method and operational education cost per month for each student. The calculation is done based on cash basis.The break event calculation for the factual condition of Vocational High School 1 of Karanganyar in 2012/2013 obtain the result: (1) break event point in rupiah currency in the amount of Rp 522.489,12; (2) break event point in a unit total 1, 608 students. The calculation of education cost by a traditional approach in Vocational High School 1 of Karanganyar in 2012/2013 gain the result: (1) The total of education cost per year is Rp 9.929.714.726,80; (2) The education cost per year for each student is Rp 6.852.804,19; and (3) The education cost per month for each student is Rp 571.067,10. The factual condition from the education cost in Vocational High School 1 of Karanganyar shows pattern with a traditional approach. The education cost is adopted to each student proved to be very low compared to the actual cost charged to the students. The government fund support still dominate education funding in Vocational High School 1 of Karanganyar. Keywords: education cost, break event point, unit cost
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INTERNET BANKING DI BANJARMASIN Harnida, Muthia -
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 This study is to investigate the factors which affect the use of internet banking in Indonesia especially in Banjarmasin. The survey used 80 respondents including the employees, executives, university students, and others. The data analyzed is only 52 respondents. The factors tested in this research includes the attitudes which proxies by 5 attributes, namely relative superiority, conformity, complexity, friability, and risk. The others factors are subjective norms or social factors, and controlling of behavior which proxies by efficacy and the support of government and technology. The research analysis used linear multiple regression, and the result indicates that the factors of attitude including relative superiority, conformity, and friability have the effect on using the internet banking while the subjective norms and controlling of behavior have no effects on using the internet banking. Keywords: Internet banking, attitudes, social factor, controlling, behavior, effect.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, KOMPETENSI DOSEN, DAN FASILITAS PEMBELAJARAN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Djoko Kristianto, F. Bayu Ady Nugroho, 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 research is to examine the influence of Emotional Intelligence, Intellectual Intelligence, Learning Behavior, Lecturer Competence, and Learning Facility on Partial Level of Accounting Understanding. This research uses survey method, with student population of Faculty of Economics of Private University in Solo Accredited B. Sampling technique using purposive sampling and judgment sampling. so that in get sample of student of Faculty of Economics Slamet Riyadi (UNISRI) and Setia Budi University (USB) and University of Tunas Development (UTP), and at least have to take at least semester V, so get sample of 95 student, because UTP cannot do research so that only UNISRI students and USB samples. The type of data used primary and secondary data. The analysis technique used multiple linear regression analysis, t test, F test, and coefficient of determination. The result of this research Emotional Intelligence and Learning Facility have no significant effect to the level of Accounting Understanding while Intellectual Intelligence, Learning Behavior, and Lecturer Competence have significant influence to the Level of Understanding of Accounting.Keywords: emotional intelligence, intellectual intelligence, learning behavior, lecturers competence, learning facility, accounting understanding level
PENGARUH RETRIBUSI TERMINAL DAN RETRIBUSI PELAYANAN PASAR TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARANGANYAR Suhendro, Tri Widyatmoko, Siti Nurlaela &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Locally-generated revenue is all revenue from regions originating from region itself. Among the locally-generated revenue sources are terminal retribution and market service retribution. This study aims to determine the effect of terminal retribution and market service retribution on local revenue in Karanganyar Regency. The population of this study is all the monthly financial report data from the Karanganyar District Regional Finance Agency in 2013-2017 (5 years). The sample used in this study were 60 samples. The sampling technique uses purposive sampling method. Hypothesis testing of this study using multiple linear regression test. The results showed that: 1) Terminal levies did not have an influence on the original regional income of Karanganyar Regency, 2) Market service levies had a positive effect on the original regional income of Karanganyar Regency. Keywords: Locally-generated revenue, terminal retribution, market service retribution
INTERNAL LOCUS OF CONTROL SEBAGAI MODERASI PADA PENGARUH KOMPETENSI DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris pada Mahasiswa Program Studi Akuntansi di Fakultas Ekonomi Universitas Slamet Riyadi Surakarta) Harimurti, Fadjar -; -, Rispantyo -
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 This study aimed to find empirical evidence the effect of lectures competence to level of understanding of accounting students, and to analyzing effect lectures competence to level of understanding of accounting students with internal locus of control as moderation variable. The population of this research is all accounting students at the college in UNISRI Surakarta, sample taken of students who pass take courses introduction of accounting, intermediate, and advanced financial accounting. In this research amount of sample are 58 student, sampling method using purposive. To test this hypothesis, researchers used regression analysis and absolute residual-test, while for data processing using SPSS Release 14. The results showed that lectures competence had significant effect on to level of understanding of accounting students, thus H1 is supported. Internal locus of control moderates the effect of lectures competence to level of understanding of accounting students, thus H2 is supported. Keywords: lectures competence, internal locus of control, level of understanding of accounting students.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI Tahun 2012 – 2017) Hidayah, Liina Hasna; Astuti, Dewi Saptantinah Puji; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The Purpose of this research is to analyze (1) the effect of economic performance on corporate financial performance, (2) the effect of environmental performance on corporate financial performance, (3) the influence of social performance on corporate financial performance, (4) the influence of leverage on corporate financial performance using a ratio profitability (ROA). The population in this study are mining sector companies listed on the Stock Exchange in 2012 – 2017. The number of companies sampled in this study were 10 companies. The data collection method used is the documentation method. The technical analysis of the data used in this study is multiple linear regression. The results of this study indicate that the disclosure of economic performance partially does not affect financial performance in a positive direction, partial disclosure of environmental performance does not affect financial performance with negative direction, partial disclosure of social performance does not affect financial performance with positive direction and partial leverage significant effect on financial performance with negative direction. Simultaneously Sustainability Report disclosure and leverage have a significant effect on the company's financial performance
PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA Handoyo, Sigit Dwi; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect of overconfidence, illusion of control, loss aversion and anchoring on decision making. This study uses survey methods and data collection techniques using purposive sampling method with a total of 100 respondents. Then analyzed using descriptive statistics and data analysis techniques used are multiple linear regression analysis. The results of this study indicate that overconfiedence, illusion of control, loss aversion and anchoring affect the investment decision making by novice investors in the University of Slamet Riyadi Surakarta.
PENGARUH AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI YANG LISTING DI BURSA EFEK INDONESIA Sari, Devika Miranda
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study analyzes the influence of Audit Delay on audit quality with company size as moderating. This research was conducted at a Transportation company listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used in this study is secondary data. The research population is 28 companies by analyzing financial statements from 2014-2017 which are accessed by the BEI official website, www.idx.co.id. The sampling technique used was Purposive sampling technique with a sample of 112 companies. The data analysis tool uses Multiple Linear Regression. The research findings reveal that the audit delay variable is not affected by the audit quality variable, therefore the less likely the Audit Delay is, the better the audit quality. Research also shows that the size of the company has a partial effect on audit quality, the greater the size of the company, the better the level of audit quality. This study found that firm size does not moderate the relationship between audit delay variables and audit quality variables, but the size of the company influences audit quality, the size of the company in this study acts as an independent variable.
PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah) Wulansari, Ayu; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that internal control and suitability of compensation have a significant positive effect on the tendency of accounting fraud in Sragen district government.
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017) Pratiwi, Maharani Putri; Rispantyo, Rispantyo; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at a significance level of 5 percent. The results of the study identified that financial distress did not have a significant negative effect on auditor switching, while audit delay had a significant positive effect on auditor switching in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2013 - 2017.

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