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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 873 Documents
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INVESTASI DI PASAR MODAL BERDASARKAN LAPORAN KEUANGAN DAN HARGA SAHAM Utami, Setyaningsih Sri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Capital market is activity bringing into contact between long-range fund buyer and seller in order to developing its effort. In executing its economics function, capital market provide facility to remove fund from lender to borrower, expected of is existence of capital market will be able to become fund gathering alternative besides banking system. Capital market enablecompany publish securities that are in the form of debt sign letter and or proprietary marking letter share. Important information which it is important to know investor candidate before doing investment capital market that is shall have knowledge company financial statement information and share price. To investor represent consideration, do profiting to buy pertinent company share or price of stocks. Analysis represent matter which very base, which must be done by investor before doing conducting investment at share. Without rational and accurate analysis of possibility all capital owner. will obtain get bigger loss. Decision to buy share happened when estimate value intrinsic value above market price, on the contrary decision sell share happened when estimate value under market price, therefore, determining capital owner price of stocks have to analyze beforehand to share exist in stock market utilize to determine which share or portfolio which is how which can give advantage most optimal Keywords: debt to equity ratio, cost of capital, investor, fundamental analysis, technical analysis, net assets approach, investment opportunity approach.
PENGENDALIAN INDEKS HARGA SAHAM GABUNGAN UNTUK MEMACU INVESTASI MASYARAKAT -, Suwarto -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT   There are economic and non economic factors affect investment. Stimulus the activity of market securities called macro economic condition such as: gross national product ; circulation of money, inflate; stock of foreign exchange, balance of payment; interest and exchange rate. We need policy to espouse indicator of monetary economic FSR increasing of price index of stock grouping will motivate people to take investment of securities. Furthermore increasing price index of stock grouping. According to equation of y = 976114,21 - 351,693 X1 + 5.587,169 X2 – 0,208 X3 – 47,617 X4 + So, We can priority control : interest (X2); inflate (X2); exchange rate (X2); and circulation of money (X2); for increasing price index of stock grouping will motivate people to talk investment of securities. Keywords: price index, exchange rate, securities, investment, balance of payment
AUDIT DATA AKUNTANSI TERKOMPUTERISASI Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Financial statement represent the form of management responsibility to party side of outside company to the financial position and result of company operation of during an specified period (usually one year). Financial statement compiled by pursuant to standard of accountancy and inveterate practice accountancy in the world of accountancy. Accountancy standard published by accountant profession by the name of financial accounting standard. This accountancy Standard is made by reference by all side which is related to financial statement. In course of compilation of financial statement conducted by manual or computerized. When used by the way of manual of hence will be used by documents and accountancy note of like journal, general ledger, trial balance etcetera. When used by computer of hence some note of accountancy and document will becoming not there is because direct processed in computer or saving on form the file. Keywords: audit, financial statement, financial statement standard
AKUNTANSI SUMBERDAYA MANUSIA: ANTARA HIDUP DAN MATI -, Rispantyo -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The practice accounting expands along with blooming economics. One of the existences of growth of practice accounting is human resource accounting. There are some logical reason able to be used as basis for apply the human resource accounting. The reason for example, that to form the resource human having membership coasted money big, individual value in organization, or as walking of era of information technology in this time, human resource become the its top attention. On the applying, human resource accounting experience of the resistance. The resistance especially it him because do not of is existence of agreement in measurement assess the human resource, what later will be mentioned in balance. Till now, this human resource accounting not yet been applied, so that its status we can say " between this and dead”. The writing life try to give the brain-storming for the can "to living of" human resource accounting, what is expected can improve the quality of financial statement in the case of economic decision making. Besides, do not theory development ought to "dead", but continued useful till and can answer the new question of arising out. Keywords: human resource accounting, financial statement
DAMPAK PRIVACY TERHADAP E-VENDOR TRUST KONSUMEN DI SISTEM E-COMMERCE Probohudono, Agung Nur
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The Information system base on the internet of many used by moment of internet represent the open platform (open platform) so that eliminate the company of at certain vendor like if using closed system (proprietary systems). Internet represents the most economic media to be used as information system bases. Electronic Commerce represent the usage of computer network to conduct the purchasing and goods sale, service and information electronically Besides level of benefit capable to the through the network which world, internet represent the system of computer network owning susceptance (vulnerable). Long distance dissociating consumer and situs expense and infrastructure of internet yield the uncertainty in transacting by e-vendor so that customer client have the risk of loss of money and privacy. Trust become the catalyst to transaction of seller and buyer making consumer have the big expectation to satisfy to the relation link. Trust to electronic vendor determine the consumer decision to do conduct the relation of business of e-commerce. The vendor will hinder the consumer use the product of web vendor. Key element from privacy is operation of related to accessing physical to of their his self and requirement independent of related to identity and relation of interpersonal Web site privacy influence the trust consumer, influencing attitude and desire buy from consumer. Keywords: privacy, trust, e-commerce
REVIEW PENELITIAN TENTANG EARNINGS MANAGEMENT TERHADAP KINERJA PERUSAHAAN Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Finance Information to company represent one of the information regarding hit the condition of company especially information having the character of finance, the information elementary serve the purpose of in performance assessment of an company. relevant information in obtainable performance assessment from balance report, because during the time size measure of erformance relied on by a profit acquirement of company report of company Balance of be of benefit to investor especially for the decision making of invesment, this matter relate to the return expected will be obtained by investor (return ekspektasi). For the reason management try to arrange the profit presented, that is by improving profit reported so that company performance seen nicely. The action recognized by earnings is management. here are some definition of concerning earnings management and also some research of related to this earnings management, breakdown of in detail regarding the earnings management and also issue of related to earnings management will be presented at solution shares. Intention of this article writing is mereview of some research of concerning earnings management, and finally from some the review research of dambil conclusion of about this earnings management will be able to influence the performance of an company. Keywords : company performance, earning management
TINJAUAN MENGENAI ASPEK PERILAKU DALAM PENGGUNAAN TEKNOLOGI INFORMASI -, Lamidi -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Usage of information technology at least have three important components, that are hardware, software and brainware. Research about usage of information technology which focused of behavior aspect more done. This thing very important because behavior aspect of brainware in articulating information technology to determine success of applying of information technology, so that behavior of user information technology of course important to be paid attention. Technology Acceptance Model (TAM) is modeling widest research and popular applied to adoption of information technology. The assumption of TAM that 2 individual confidence, that is perceived usefulness and perceived easy of use be main effect for behavior of computer acceptance. This article expected able to give references about the importance of readiness of user in development information technology, which "the human errors" in applying of information technology still be constraints for individual and also institute. Keywords: information technology, behavior, technology acceptance model.
IMPLIKASI AKUNTANSI SYARIAH DAN ASURANSI SYARIAH DALAM LEMBAGA KEUANGAN SYARIAH ., Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Insurance is an agreement, by which a underwriter bind itself to the insured by accepting an premium, to give anti to it because a[n loss of damage or advantage which is in hope,yang possibly will in its distress because an event which is not certain, or to give an payment based by to the dying or its life is underwritten someone. Accounting Principles Board statement define the the following accountancy: Accountancy is a service activity, what its function give the quantitative information, generally in size measure money, hitting an economic body of ang meant to be used in decision making of economics used in chosening among some alternative. congeniality Akuntansi of above representing congeniality conventionally, while accountancy of moslem law represent the accountancy which is based on principles of moslem law which its esensi base represent a effort for the contruction of modern accountancy into form which humanist and loaded assess. "Therefore, effort to look for the accountancy form which have face to humanist, emansipatoris, trasendental, and teologikal represent the effort which undoubtedly”. Keywords: moslem law accountancy, moslem law insurance, financial institution moslem law
PERKEMBANGAN TEKNOLOGI DAN SISTEM INFORMASI UNTUK PENINGKATAN E-GOVERNMENT DALAM PELAYANAN PUBLIK Wardiningsih, Suprihatmi Sri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Growth of information technology in this case computer technology can support the decision making in conducive modern organizations of work in organization can be finished quickly, accurate, and efficient. Information technology (TI) defined by as technology used to obtain get the, manipulation, presenting data. The All manager is this time claimed by their ability to be able to exploit the information influencing organizations so that can make decision precisely pursuant to the information. At our tataran governance recognize the term e-government which is becoming trend in this time, How exploiting TI in governance which we recognize with the phenomenon " e-government"nya ? The reality exploiting TI in governance do not such as those which we conceive the, congeniality TI in governance still limited to computer for the typing of and support the process of eye administration. Function TI for the process of data processing and transaction which ready complex and also public information a long way off from expectation. Keywords: Information Technology, e-government, public service.
PERANAN SISTEM INFORMASI MANAJEMEN DALAM RANGKA PENINGKATAN DUNIA PARIWISATA INDONESIA -, Sumaryanto -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Our Challenge more and more felt by since early the happening of monetary crisis before year-end 1997, even up to now even also still felt by its impact. Riot for the shake of despicable riot is which knock over all angle of fatherland of is condition of this, so that a number of area owning many potency of “wisata” and tourism activity experience of the drastic degradation in number domestic and also foreign tourist visit. The collapse is national economics in this time, especially as overseas debt. Effect, hence effort the effort economics base on the domestic strength start to become the expectation. One of them is object tourism which is spread over in all Indonesia. Nowadays mankind of mankind of Indonesia tourism have to can look for the correct strategy to overcome the economic business resistance and also cultural and political resistance from outside to go forward to become one of the opportunity and alternative, at least with a purpose to prevent the Indonesia tourism become to retreat rear. Keywords: Tourism World, Information System Management, E- Government.

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