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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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Kota surakarta,
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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 PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Novitasari, Desy; Sarwono, Aris Eddy; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
PENGARUH BIAYA PENDIDIKAN, PERSEPSI MAHASISWA, DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Mahasiswa UNISRI, USB, UNSA, dan UTP) Manek, Maria Venty; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

TheepurposeeoffthisfstudyAwasAtoSdetermineEtheEeffectRofDtheDcost ofD education onNtheEdecision of studentsSto choose an accounting study program, the effect of students 'perceptions on students' decision to choose an accounting study program and the effect of promotion on the decision of students choosing an accounting study program.This study uses primary data from answers to questionnaires distributed to all 2019 accounting study program students at SlametRiyadi University in Surakarta, Setia Budi University, Surakarta University, and Tunas Pembangunan University. The sampling technique uses purposive sampling method. The result of T count 2,470 with p-value 0,016 < 0.05 means that there is a positive and significant influence on the cost of education (X1) on the decision of students to choose an accounting study program (Y). H acyl t-,699 with a p-value of 0,487 > 0.05 means that any negative effects and no significant student perceptions (X2) the decision of the students choose courses accounting (Y). H acyl t count 0,314 with a p-value of 0,008 < 0,05 means there is a positive and significant effect of the promotion (X3 ) against the decision of the students choose courses accounting (Y). F test results of 5,071 with a p-value of 0.003 < 0.05, which means that simultaneously variable education costs (X1), student perceptions (X2), and promotions (X3) have a significant effect on students' decision to choose an accounting study program (Y) . The determination test shows the value of Adjusted R Square 0,156 concluded that the student decision variable can be explained by the three independent variables namely education costs, student perceptions, and promotions because the remaining Adjusted R Square 15 (100%-15% = 85%) isSexplainedDbyD the causes -Dother causes Soutside theEVmodel.
ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA Gunawan, Shodhik Ade; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth contained in this research problem with multiple regression testing and class assumption testing and data analysis to determine the quality used with the help of SPSS 25 software. The results of this study indicate that partially PDRB variable, Total Population, Inflation and Number of industries affect the Local Tax Revenue. This research is expected to be able to provide useful input for regional governments to synergize with each other to further increase Regional Tax Revenues.
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Kasus pada Warung Susu Shi-Jack di Surakarta) Sari, Intan Prastika; Harimurti, Fadjar; Saptantinah, Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to implement an accounting system in the preparation of financial statements at the Shi Jack Milk Shop Jl. Captain Mulyadi, Surakarta based on Financial Accounting Standards (SAK). The results showed that the preparation of an accounting system based on Indonesian GAAP was carried out by compiling financial statements which include income statements and statements of financial position. The income statement is prepared in accordance with SAK EMKM as a reference used to prepare financial statements for small and medium businesses, so they can find out the amount of net income. The report on the financial position of the researcher compiled for Warung Shi Shi Jack contains information about assets and liabilities, so that it can be easier to prepare financial reports and see estimates that occur in daily company activities, so that management can control any company expenses to support its operations or operations.
Pengaruh Analisis Profitabilitas, Kebijakan Deviden dan Struktur Modal Terhadap Harga Saham (Sektor Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2016-2018) Ulviyani, Geta
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18, No 1 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to final out influence of profitability, dividend policy and capital structure to the stock price of property and real estate companies which are listed in Indonesia Stock Exchange. This research use secondary data in the animal report of property and real estate companies which are listed in Indonesia Stock Exchange in 2016 – 2018 periodes. This research is quantative type because in it refers to the calculation of resarch data in the form of numbers. The variabels of this study include dependent and independent variables. The sample was chosen using purposive sampling method, with the number of 15 companies during the periodes 2016 – 2018. Data analysis thechniquesuse are descriptive statistical test, classical assumption test, multiple linear regression analysis and hypothesis test. The analysis is done by using SPSS 23 program. The result of the reaserch show that profitability have an influence positive and significant effect toward stock price in property and real estate companies. Dividend policy have an influence negative and no significant toward dtock price in property and real estate companies, and capital structure have an influence positive and no significant effect toward stock price in property and real estate Keywords : stock price, profitability, dividend policy, capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KESEHATAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Priseillia Santoso, Rut Oryza; Nany, Magdalena; Suprayitno, Suprayitno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Few researches on financial distress give different results of predicting a company’ s financial distress. Financial distress is an early warning of bankruptcy, that a company has a financial failure, so that if it is not quickly well handled and getting worse, it goes to bankruptcy. The objective of this research was to give empirical evidence about the effects of net income/equity, total liabilities/total assets, sales growth, cost of goods sold/inventory, sales/account receivable, account receivable/total assets on company’s financial health both partially and simultaneously. Thirty one financial data from 31 manufacturing emitents listing at Jakarta Stock Exchange were analyzed by by multiple regression analysis. The results show that cost of goods sold/ inventory ratio significantly have positive effect on company’s financial health. Net income/equity ratio insignificantly have negative effect on company’s financial health. While total liabilities/total assets, sales growth, sales/account receivable and account receivable/total assets ratios insignificantly have positive effect on company’s financial health. The results also show that net income/ equity, total liabilities/total assets, sales growth, cost of goods sold/ inventory, sales/ account receivable, account receivable/total assets ratios have significant effect on company’s financial health.
PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo) Prabowo, Didik; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the study gained the conclusion that there was a significant positive influence on taxation sanctions on income tax revenues. There is a positive and significant influence on tax checks on income tax revenues. There is a significant positive influence of taxpayer compliance with income tax acceptance. There is a significant positive influence of taxpayer awareness towards income tax acceptance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertambangan yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018) Sadeva, Bramantiyo Sonny; Suharno, Suharno; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Tax avoidance is an effort made by the company to save tax payment that can be done legally. The purpose of this study to determin (1) the effect of institutional ownership on tax avoidance (2) the effect of size firm on tax avoidance (3) the effect of leverage on tax avoidance (4) the effect of transfer pricing on tax avoidance. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the mine industry during the 2014-2018 observation period. In this study used a purposive sampling method to represents a group of non-probability sampling techniques. This study uses multiple linear regression data analysis techniques with the results of the study show that institutional ownership do not have a significant influence on tax avoidance, size firm and transfer pricing have a positive and significant effect on tax avoidance, and leverage have a negative and significant effect on tax avoidance.
PENGARUH SUKU BUNGA PINJAMAN, UMUR PERUSAHAAN DAN AGUNAN TERHADAP KEPUTUSAN PERMINTAAN KREDIT (Studi Kasus Pada Usaha Mikro, Kecil dan Menengah di Solo Raya) Triono, BRM Suryo; Penawan, Adi; Haryanto, Aris Tri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18, No 1 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Collateral has a significant effect on credit demand decisions in micro, small and medium businesses. The age of the company has a significant effect on credit demand decisions in micro, small and medium businesses. Loan interest rates have a significant effect on credit demand decisions in micro, small and medium businesses. The population in this study was all SMEs in Solo Raya, SMEs in Solo Raya was 23,254. The reason for choosing this population is Solo Raya with the number of businesses, which is 23,254 businesses or 28.23% of the total number of businesses in the city of Surakarta. The sample studied was 100 respondents, the sample method used in this study was the Simple Random Sampling (random) method, using the Slovin formula. The results showed that collateral has a positive and significant effect on credit demand decisions. The age of the company has a positive and significant effect on credit demand decisions. Loan interest rates have a positive and significant impact on loan demand decisions
PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Dewangga, Cipta; Saptantinah, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan oleh perusahaan dan telah diaudit yang berasal dari Bursa Efek Indonesia (BEI). Populasindalamnpenelitian ini adalah perusahaan manufaktur selama pariode pengamatan 2014-2018. Berdasarkan hasil analisis data pengeruh current ratio terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh return on equity terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh nilai tukar terhadap harga saham diperoleh koefisien negatif dan tidak signifikan dan pengaruh suku bunga terhadap harga saham diperoleh koefisien negatif dan signifikan. Saran dalam penelitian ini adalah untuk memperluas objeknpenelitian pada perusahaan pertambangan di BEI, memakai bentang waktu penelitian lebih panjang dan menambah variabel lain dalam penelitian selanjutnya.

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