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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 PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018) Sukmawati, Sukmawati; Saptantinah P.A, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2,382 with a p-value of 0,019 > 0.05 means that any negativeeffects and significant institutional ownership (X2) on the audit report lag(Y). H acyl tcount -2,059 with a p-value of 0,042 < 0,05 means there is a negative and significanteffect of the independent board of commissioners (X3 ) against audit report lag (Y). H acylt count -3,569 with a p-value of 0,001 < 0,05 means there is a negative and significanteffect of the size of the board of commissioners (X4 ) against audit report lag (Y). F testresults of 8,293 with a p-value of 0.000 < 0.05, which means that simultaneously variablethe size of committee audit (X1), Institutional ownership (X2), the independent board ofcommissioners (X3), and size of the board of commissioners (X4) have a significant effecton audit report lag (Y) . The determination test shows the value of Adjusted R Square0,200 concluded that the audit report lag variable can be explained by the fourindependent variables the size of committee audit, Institutional ownership, theindependent board of commissioners, and size of the board of commissioners because theremaining Adjusted R Square 20% (100%-20% = 80%) isSexplainedDbyD the causes -Dother causes Soutside theEmodel.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI KABUPATEN KLATEN Yektiningsih, Chucu Khotijah; Sarwono, Aris Eddy; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the magnitude of theeffectiveness, contribution, efficiency of hotel tax, restaurant tax and parking taxon local original income in the 2015-2019 Klaten district. The scope of thisresearch is the scope of the research carried out in Klaten Regency, the form ofthis research is an empirical study, namely by studying and studying the problemsor circumstances on the research object. The object of this research is the BPKDOffice in Klaten Regency. The researcher chooses the object because all data canbe obtained accurately from the relevant government institution. The populationdetermined in this study is the Budget Register Report and Realization of KlatenRegency Revenue for Fiscal Year 2015-2019. The sample used is the entirepopulation determined by researchers, namely the Budget Register Report andRealization of the Original Revenue of the Klaten Regency Fiscal Year 2015-2019, namely hotel taxes, restaurant taxes and parking taxes. Data collectiontechniques using secondary data. Data analysis techniques using effectivenessanalysis, contribution analysis and efficiency analysis. The results of the hotel taxanalysis, restaurant tax and parking tax reach effectiveness on local revenue. Theresults of hotel tax analysis, restaurant tax and parking tax reach efficienciestowards local own-source revenues. The results of the hotel tax analysis,restaurant tax and parking tax did not contribute to the region's original income.
PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENGHASILAN DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Samsat Surakarta) Widi, Giovani; Suharno, Suharno; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Taxpayer compliance is that taxpayers must fulfill their obligations to paytaxes in accordance with taxation laws and regulations. The purpose of this studywas to determine (1) The effect of taxpayer awareness on motor vehicle taxpayercompliance (2) The effect of income levels on motor vehicle taxpayer compliance(3) The effect of public service accountability on motor vehicle taxpayercompliance. This study uses primary data in the form of a questionnaire. Thepopulation in this study is the number of motor vehicle taxpayers at the SurakartaSamsat Office. The sampling technique in this study used a randomi ed method.This study uses multiple linear regression analysis techniques with the resultsshowing that taxpayer awareness has a significant effect on motor vehicletaxpayer compliance, income levels do not have a significant effect on motorvehicle taxpayer compliance, and public service accountability has no significanteffect on motor vehicle taxpayer compliance. .
ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018) Avriyanti, Ria; Saptantinah, Dewi; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statement from 2014 to 2018. Theresultssof theaanalysis of thissstudysshowwthat the financial performance of thePT POS Indonesia (Persero) company is not good. Because of the eight ratiocalculations, only three ratios meet the standard ratio of one. The results of theTrend in financial performance show that the four ratios consisting of operatingcash flow ratios, total debt ratios, cash coverage ratios to current debts, and fundflow coverage ratios have an increasing Trend while the cash to interestcoverage ratio, capital expenditure ratios, adequacy ratios cash flow, and theratio of net free cash flow has a downward Trend.
PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH Susanti, Susanti; Sarwono, Aris Eddy; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research was conducted to determine the role of the moderatingvariable of apparatus competence on the influence betweenclarity of budgettargets and accountability of local government performance. The research usesprimary data from Koesioner answers that are distributed to governmentapparatus in Wonogiri District OPD. Sampling techniques using the purposivesampling method.The result of T count 6.927 with a P-value of 0.000 < 0.05 then Horejected means there is a significant influence on the clarity of the target budget(X1) to the performance accountability of the local government (Y). Results FCount of 47.978 with a P-value of 0.000 < 0.05 then this model is precise. Theresults of the R2 test obtained the Ajusted R square value of 0.317 means it can beknown that the influence given by the free variables is the target of the budgettargets (X1) to the bound variables that is the performance accountability of thelocal government (Y) has a real impact of 31% while the rest (100%-32%) = 68%are influenced by other factors outside The moderation variable regression testresults show P – value (significance) for a moderation variable of 0.022 < 0.05,so Ho is rejected, meaning that apparatus competency variable (X2) significantlymoderated the influence of the target clarity of budget (X1) towards the localgovernment's performance accountability (Y).
PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta) Susilawati, Octalia Risha; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this research was the staff accounting of the OPD in Surakarta City. Type ofdata uses in this research is primary data and the population was 33 OPDD inSurakarta City. The data obtained by quetionnaires. The data were analyzed byusing multiple linear regression analysis. Technique of data analysis use a classicassumptionatest, multiplealinear regression analysis, t-test, F-test and coefficientof determination(R2). Results of this research indicate that accounting internalcontrol, the use of information technology and human resources capacityoversight a positive significant influence on the reliability and timeliness offinancial reporting in thealocal governments in the Surakarta City.
ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta) Azizah, Laila Nur; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to find out the contribution of Local Tax and its effecton Local Indigenous Income. The dependent variable used in this study wasRegional Native Income. While the independent variables are Hotel Tax,Restaurant Tax, Billboard Tax and Parking Tax. The population in this study isthe Budget Realization Report of Budget Realization Report (LRA) of SragenRegency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, KlatenRegency, Boyolali Regency and Surakarta City in 2014 – 2018. Samplingtechniques (saturated samples). The analysis used in this study is to use multiplelinear contribution and regression analyses.Based on the calculation of contribution analysis during 2014-2018 it canbe said that, Hotel Tax in Former Surakarta Regency is very less contributing tothe Local Original Income. Based on the calculation can be said that, theRestaurant Tax in The Former Surakarta Regency is very less contributing to theLocal Original Income. Based on the calculation can be said that, Rekalme Tax inFormer Surakarta Regency is very less contributing to The Local OriginalIncome. Based on the calculation can be said that, Parking Tax in FormerSurakarta Regency is very less contributing to The Local Original Income. Basedon the partial spss test results of the Hotel Tax, the Restaurant Tax and BillboardTax have no effect while the Parking Tax affects the Local Original Income.Meanwhile, the hotel tax, restaurant tax, billboard tax and parking tax togetheraffect the original income of the area in the former Surakarta Regency.
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019) Murwanti, Imawati Hari; Saptantinah, Dewi; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Earnings management is a policy of accounting to achieve specific goals.The purpose of this research is to determine (1) the effect of free cash flow surpluson profit management (2) the influence of the independent board ofcommissioners on profit management (3) the influence of managerial ownershipon profit management (4) the effect of free cash flow surplus on leveraged profitmanagement as a moderation variable. The study used secondary data in the formof profit management data, free cash flow surplus, independent board ofcommissioners, managerial ownership and leverage. The population in this studywas a transportation sub-sector company registered with IDX during the period2015-2019. The sampling techniques in this study use purposive samplingtechniques. The data analysis techniques used are descriptive analysis, classicassumption test, multiple linear regression analysis and absolute difference testwith the results showing that free cash flow suplus has a significant impact onprofit management, independent board of commissioners and managerialownership has no effect on profit management. The results of the moderationvariable regression analysis with absolute differences indicate that leveragevariables moderate the relationship between free cash flow surplus to earningsmanagement.
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Survei pada Aparatur Pemerintah Daerah Se-Eks Karesidenan Surakarta) Pujiastuti, Hartini; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire sent to local government officials throughout the SurakartaResidency. Sampling was taken using purposive sampling method technique whichis believed to be 65 respondents. Analysis of research data is descriptivestatistical test, validity test, reliability test, classical assumptions, multiple linearregression analysis test, t test, F test and test of determination (R2). The results ofthis study are internally coordinated, the suitability of compensation, adherence toaccounting rules and procedural fairness coefficients are negative and have asignificant effect on the tendency of accounting fraud.
ANALISIS PREDIKSI KEBANGKRUTAN MODEL ZMIJEWSKI DAN MODEL OHLSON PADA BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014 – 2018 Saputri, Inneke Ryan; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive sampling method. The data analysismethod uses the Zmjewski model and the Ohlson model with the help of MicrosoftExcel 2010. The results of this study are the Zmijewskizmodel is the most accuratemodelzin predicting bankruptcyzof BUMN companies listedzon thezIDX for the2014-2018 periodzwith an accuracy rate of 60% and type error. 40% while theOhlson model has an accuracy rate of 16.25% and a type error of 83.75%.

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