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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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KAITAN SISTEM OTOMATISASI KANTOR DENGAN PRODUKTIVITAS KERJA Harimurti, Fadjar -
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 Program of data processor enable the making and formal correspondences repair and other document. Interview or have conference the long distance can lessen the time journey which castaway to professional manager. Electronic post enable the process quickly to officer needing information which usually require the time days even to be able to until to them. And electronic calendar enable the officer to schedule the meeting- working meeting with as efficient as possible. Keywords : system of office automation, productivity work
PERAN INTERNAL AUDIT DAN KOMITE AUDIT DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE Astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Good Corporate Governance (GCG) is the situation toward good manage in the business, there are transparency and accountability. Therefor, need cooperation of  all section within the company ,  for example top manager until low manager. Exception corporation, the organization need internal control, usually name Internal Control Systems (ICS). Internal Control Systems have been done auditor intern, internal auditors accountable  for their duties to the management company. Some companies have the commissioners and shareholder need to audit committe.. In daily activities between internal audit and audit committes should work together in realizing the condition Good Corporate  Governance (GCG). Auditor intern have duty to success intern control, and audit committe have duty to review the task of auditor intern and accountability to precident director and shareholder. The members of the committe audit have background at least master degree of accountant and skill as an auditor in the Accoutant Public Corporation. Keywords: Good Corporate Governance,  Auditor Intern, Audit Committee and Internal Control Systems (ICS)
TAX REFORM PAJAK PENGHASILAN Harimurti, Fadjar -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Tax for Indonesia state function as budgeter and regulatory. The first tax function finally place tax as governmental pledge to yield acceptance which at the farthest from tax sector. To realize this matter government make a policy in the form of tax reform. Tax reform for the income tax for example change of tax rate, extention of tax subject and object, gift of taxation facility and priority for the case of is certain. From here can be seen that target of tax reform is to realize goals acceptance of state. Keywords: Tax reform, budgeter function, regulatory function.
INFORMASI AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJER Sriwidodo, Untung -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Each responsibility center have manager in charge of a activity that happened in center which responsibility head, and periodical the manager will justify result of its job to company head. Type of center responsibility there is four types that are earnings center, cost center, profit center and investment center. Responsibility accounting information useful in operation of management, because emphasizing at relation. Among information with manager in charge of to execution and planning. In evaluating measurement of manager performance center responsibility of answer there three used performance that is efficiency, effectiveness and economic. Keywords: center responsibility, control of management, manager performance.
PERAN PERBANKAN DALAM MENGEMBANGKAN SEKTOR USAHA KECIL-MIKRO YANG BERWAWASAN LINGKUNGAN Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The Bank has a role as intermediary in connection with the debtor. Businesses that have a negative impact on the environment will cause un consistence business, which in turn will affect the banks as creditors. Liabilities for environmental management by industry-large and medium scale industries have been regulated in legislation. For banking policy that requires little effort to preserve the micro-environment is also not yet accommodated. Banking policies in order to encourage the debtor to carry out environmental management is also inadequate. Keywords: Bank, industry large and medium scale, environmental.
MENGELOLA PAJAK UNTUK KESEJAHTERAAN ANGGOTA KOPERASI Widarno, Bambang -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Tax assumed something that apprehend and avoided, though tax for the development of nation. On the other side co-operation is obliged to be secure and prosperous of its member. With the existence of tax of course prosperity obtained SHU is co-operation member will decreasing. At the time we attitude and manage obligation of taxation wisely, to be prosperity of member also form. In fact non impossible matter and contradictive that with execution obligation of taxation according to order, also can improve prosperity of member. Transformations some of earnings of service become deposit form prosperity of member (SKA) represent solution. Needed by socialization and support from meaning related parties will be important of management done tax wisely and is logical   Keywords: tax, earnings transformation, deposit prosperity of member.
TANTANGAN MENCIPTAKAN KEUNGGULAN KOMPETITIF DENGAN PENILAIAN KINERJA YANG KOMPREHENSIF Rahadhini, M.D .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The critical factor that relates to the succees of organization in long-term is its ability to measure how good its employees are in working and using information to make sure that the implementation of appraisal has fullfilled the standard and increased better along the way. Performance appraisal is a proper means in evaluating and developing also in motivating employees. Performance appraisal can be the way to help person in managing their performance. But appraisal has to be done in certain method and technique that is adjusted to the situation and condition of organization, such as culture of organization. It must be identified what factors that make an appraisal becomes effective and what obstructions that may appear. So the goal of performance appraisal should help employees to improve their performance, and with the available system it should produce active involvement from all parties that are exist in the organization whom are influenced by appraisal activity. Keywords: performance appraisal, effective appraisal, employee involvement, evaluation
SCARCITY AKUNTAN PUBLIK ? -, Rispantyo -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

AbstraCT Public accountant is an accountant who worked in Public Accounting Firm (KAP), either as owners or as employees, who provide services to the general public, especially in the field of audit of financial statements made by his client. In order to become a public accountant a person must meet several requirements that have been determined. The requirements are set out in PMK No. 17/2008. The Indonesian public accountant joined the Indonesian Institute of Certified Public Accountants (IAPI). In FMD 17/2008 explained that the Professional Association of Certified Public Accountants recognized government is IAPI. To date 887 members across Indonesia IAPI consisting of: an active Certified Public Accountants as much as 798 people, and an inactive Certified Public Accountants is 89 people. Certified members spread across 517 offices, including branch offices. When viewed by age, then the productive age less 40 years there are 62 people (77,7%), whereas at the age of 61 years and over are 39,6%. Based on these data, we should be concerned would happen scarcity of public accountants. Public accounting profession is the only profession people trust to examine the financial statements. Thus, the public accounting profession is actually a promising profession. But the facts show that the profession is increasingly rare in Indonesia.   Keywords: accountant profession, public accountant,
PENGARUH TEKNOLOGI INFORMASI DALAM PERKEMBANGAN BISNIS Utami, Setyaningsih Sri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The development of information technology is rapidly triggered by the need for information quickly, accurately, and current. Information technology has become a major facility for the activities of various sectors of life which contributed greatly to the fundamental changes in organizational management structure and operations, information technology has been exploited by some people who can see business opportunities of the technology, influence and role of information technology indirectly, have made an online business grow. Those who understand the business can see good opportunities in the world of online business. Because many of the benefits or profits in the business online. So, Information Technology (IT) plays an important role in the development of online business information technology or IT has been commonly referred to many an important role in various fields that exist in this world. These areas include communications, medicine, economics and others. Online business is a lot of this outbreak could not be separated from the influence and role of IT. Keywords: Information technology, online business, opportunity.
PENGARUH INFORMASI AKUNTANSI TERHADAP KINERJA MANAJER (Studi Empiris pada Manajer Koperasi se-Eks Karesidenan Surakarta) Sutanto, Eko Madyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This research was designed to examine empirically about the influence of accounting information to manager performance. This research is expected that it will give advantage to the development of behavior accounting and management accounting. Besides it contributes for the cooperative about factors that influence of manager performance and the impulse of research in the field management accounting in the future. Cooperative manager in the Surakarta regency were used as unit analysis in this research. The sampling method with the clustered sampling use two stages. The data were collected directly with quationer usage from respondent. Data were analyzed by using Structural Equation Model (SEM) with program Smart PLS (Partial Least Square). The result of hypothesis that have been proposed are not accepted; there is no influence of accounting information to manager performance in Cooperative at eks-Karesidenan Surakarta.   Keywords: Accounting Information, Cooperative Manager Performance, Partial Least Square

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