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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 FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR Pradina, Mirna; Sarwono, Aris Eddy; Saptantinah P.A, Dewi
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

This research was conducted on 41 Regional Apparatus Organizations inKaranganyar Regency, the type of data used is quantitative data. The data sourceused is primary data. The entire population in this study were all Civil Servants inthe Karanganyar Regency. The sample used in this study was employees offinance in each Regional Apparatus Organization in Karanganyar Regency. Thesampling technique is done by using purposive sampling method. This studyshows that the Financial Accounting System, financial management, andaccountability have significant impact on the performance of local governments.The moderation regression test results in this study indicate that internalsupervision has the effect of strengthening financial management andaccountability variables on local government performance as a moderatingvariable
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH DAERAH TERHADAP ALOKASI BELANJA MODAL STUDI EMPIRIS DI PROVINSI JAWA TIMUR Robin Keswando, Suharno & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to see the significant impact of the original Income influence area (PAD), General Allocation Funds (DAU), Special Allocation Fund (DAK), and the regional width to the capital expenditure allocation. The research population is all over the districts and/or cities in East Java Province, in the period of 2012-2014. The number of samples used is the whole districts and/or cities in East Java Province, thus it belongs to census research. The data analysis technique used is the multiple linear regression analysis. The partial analysis result concludes that PAD and the regional width positively and significantly influence the capital expenditure allocation while DAU and DAK do not significantly influence the capital expenditure allocation. The result of the analysis simultaneously shows a conclusion that PAD, DAU, DAK, and the regional width positively and significantly influence the capital expenditure allocation. The determination coefficient analysis result obtains the Adjusted R Square value = 0,892 which shows that the influence given by the independent variables, which are PAD, DAU, DAK, and the regional width to the capital expenditure allocation is about 89,2% while the 10,8% rest is influenced by other variables outside the variables examined.Keywords: PAD, DAU, DAK, regional, capital expenditure
PENGARUH INVESTASI, PRODUK DOMESTIK REGIONAL BRUTO, DAN BELANJA MODAL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN SUKOHARJO Anita Ika Novita, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to know the influence of partially and simultaneous investments, gross Regional domestic product, and capital expenditure against Original Income areas in Sukoharjo Regency 2004-2014. Research methods method using case studies, the data type of the data being used is qualitative and quantitative data, the source data used the data of skunder. Method of data collection used documentation. Technique of data analysis used a classic assumption test, multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained conclusions: 1) there is a positive and significant influence investments against the original Revenue areas in Sukoharjo Regency. 2) there is a significant and positive influence on the gross Regional domestic product against Original Income areas in Sukoharjo Regency. There is a positive influence and significant capital expenditures against the original Revenue areas in Sukoharjo Regency. F test analysis results obtained the conclusion there is a significant influence of the free variables, namely investment, gross Regional domestic product expenditures simultaneously against a variable bound to the original Income i.e. the area in Sukoharjo Regency.Keywords: investment, gross regional domestic product, capital expenditures, income of the original area
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL, KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI Catur Widatik, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyzed the effect of emotional quotient, intellectual quotient, spiritual quotient, social quotient on the understanding of accountantcy concept both in partial and simultan. Research methods using empirical studies, the data type of the data being used is qualitative and quantitative data, the sources data used the data of primary and secondary. The data were analyzed by using questionare. The data were analyzed by validity and reliability. The technique of analyzing data using assumption classic test, analyzing of multiple linear regression analysis, F test, t test, determination coefisien test. The result of the study indicated: 1) The variable of intellectual quotient and social quotient had an effect of accountancy concept. 2) The variable of emotional quotient and spiritual quotient are not effected of accountancy concept. The result of F test the study indicated that that the emotional quotient, intellectual quotient, spiritual quotient, social quotient on the understanding of accountantcy concept.Keywords: emotional quotient, intellectual quotient, spiritual quotient, social quotient on the understanding of accountantcy concept.
PENGARUH PERPUTARAN PIUTANG DAGANG, PERSEDIAAN, DAN MODAL KERJA TERHADAP LIKUIDITAS PERUSAHAAN CV SURYA MANDIRI SOLO Pungki Purnomo Wahyu Aji, Dewi Saptantinah Puji Astuti & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The survival of the company based on the assessment of financial performance can be seen from the level of liquidity of the company itself. Liquidity became a reference point as a company's ability to meet short-term obligations. Factors affecting the liquidity trade receivables turnover is, supplies, and working capital. The purpose of this study: 1) to determine the influence of Trade Receivables turnover of liquidity the company's. 2) to determine the effect of merchandise inventory turnover of liquidity in the company's. 3) to determine the effect of rotation of the working capital to the liquidity of the company's. Research methods method using case studies, the type of data used quantitative and qualitative data, the source data used are secondary data. Method of data collection used documentation. Technique of data analysis used the classic test assumptions, some linear regression analysis, t-test, F and the coefficients of determination. In Conclusion: 1) analysis results obtained with t values arithmetic amounts to 4893 with a value of 0.001 probability Ho is then 0.05 < rejected means that there is a significant positive influence on the company's trade receivables turnover liquidity CV Surya Mandiri Solo 2) analysis results obtained with t values arithmetic amounts to 4645 to the value of the probability of 0.002 < 0.05 Ho then rejected means that there is a positive and significant impact on the liquidity of the company's inventory turnover CV Surya Mandiri Solo. 3) the results of the analysis of the obtained values of t-0750-value probability 0475 > 0.05 then Ho received means no significant negative impact on working capital turnover in corporate liquidity in CV Surya Mandiri Solo.Keywords: account turnover inventory items, working capital turnover turn over of accounts receivable, liquidity
PENGARUH KUALITAS PELAYANAN, SANKSI DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB DI MOJOSONGO Tri Mustika, Suharno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of the quality of tax services, tax penalties and awareness of taxpayers on tax compliance in the payment of property tax. This research is quantitative data collection techniques such as questionnaires and literature study. Analysis of data using multiple linear regression analysis with calculations using SPSS version 21. Partial results of the analysis we concluded that the quality of tax services and a significant positive effect on tax compliance. tax penalties and significant positive effect on tax compliance and taxpayer awareness of positive and significant impact on tax compliance. The results of simultaneous analysis we concluded that the quality of tax services, tax penalties and compulsory awareness positive and significant impact on tax compliance. The results of the analysis of the coefficient of determination obtained value of Adjusted R Square = 0.480 means known that the influence exerted by the independent variable is the quality of tax services, tax penalties and awareness of tax payers by 48% while the remaining 52% is influenced by other variables outside variables studied.Keywords: quality of tax services, tax penalties, awareness of the taxpayer, the taxpayer compliance
PENGARUH GOOD CORPORATE GOVERNANCE DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Sriatun, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Purpose of this research to knows: 1) effect of good corporate governance on ROA, 2) effect DER on ROA, 3) effect good corporate governance on value of manufacturing 4) effect DER on value of manufacturing, 5) effect ROA on value of manufacturing, 6) effect good corporate governance on value of manufacturing with ROA as intervening variables and 7) effect DER on value of manufacturing with ROA as intervening variables. This research are empirical study on conventional bank at Indonesia Stock Exchange. Population are conventional bank are listed Indonesia Stock Exchange. Sample used 30 bank with purposive sampling technique. Source data used secondary data. Collecting data used documentation and literature study. Data was analyzed used path analysis. Result showed that good corporate governance has positif but not significance effect on ROA. DER has negative and significant effect on ROA. Good corporate governance has positive but not significance effect on value of manufacturing. DER has positive but not signifance effect on value of manufacturing. ROA has positive and significance effect on value of manufacturing. Good corporate governance has positive and significant effect on value of manufacturingwith ROA as intervening variable. DER has positive and significance effect on value of manufacturing with ROA as intervening variables.Keywords: good corporate governance, DER, financial performance, value of manufacturing
ANALISIS HARGA POKOK PRODUKSI BERDASARKAN ACTIVITY BASED COSTING CV PUTRA JAYA ROTAN Ayu Desi Ratnawati, Rispantyo & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Company engaged in the manufacturing required to always improve the efficiency and effectiveness of production processes in order to increase their competitiveness, because in an era of global companies are not only required to produce as much as possible, but also the selection of appropriate methods for calculating the cost of production. The purpose of this study was to analyze the efficiency of the implementation of activity-based costing method with the conventional cost accounting methods at CV Putra Jaya Rotan. Method used is descriptive method with qualitative approach based explantory research. The results obtained by analysis of production cost price calculation based on activity based costing method at cost pool basketball box / set is Rp 185,937.04. At the cost pool basketball round / set is Rp 183,195.57. At the cost pool basket box / unit is Rp 19826.82. At the cost pool a picnic basket / unit is Rp 39951.83. At the cost pool chairs to eat / unit is Rp 207,034.09 with. At the cost pool small sofa / unit is Rp 621,566.24. At great cost pool big sofa / unit is Rp 942,724.64. At the cost pool table / unit is Rp 377,891.31. Conclusions from this research is the method of activity based costing in determining the cost of production due to the sharing of costs is obvious based triggers costs and resource consumption of each product.Keywords: cost of production, activity based costing, conventional cost accounting.
PENGARUH KEBIJAKAN UTANG, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN JASA KONSTRUKSI MILIK NEGARA DAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2014 Malvino Silitonga, Bambang Widarno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to find the influence of policy debt, liquidity and profitability on the company. The independent variable from thy study is policies debt, liquidity, profitability and dependent variable of study is value of company. Population in research this is a company construction services belonging to a country and telecommunication companies enrolled in BEI the periode 2009-2014. A method of the sample used is purposive sampling. Sample in this research that is by using software SPSS 18. The calculation on show that the policies debt have a negative influence significant impact on value of enterprise, while liquidity and profitability do not affect significant impact on value of enterprise.Keywords: value of company, policies debt, liquidity, profitability.
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Rumah Sakit Umum Daerah dr. Moewardi di Surakarta) Sukma Romadhona Agusrini, Djoko Kristianto & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study were: 1) analyze the significance of the effect of budget participation, organizational commitment, organizational culture and work motivation on managerial performance. 2) analyze the significance of the effect of budget participation on organizational commitment, organizational culture and work motivation. 3) analyze whether the interaction between the budgeting and organizational commitment that serves as an intervening variable affecting managerial performance. 4) analyze whether the interaction between budgeting with the culture of the organization that serves as an intervening variable affecting managerial performance. 5) analyze whether the interaction between budgeting with motivation serves as an intervening variable affecting managerial performance. The research method used survey method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. The population in this study are all managers and heads of sections involved in the budgeting process at the Regional General Hospital (Hospital) dr. Moewardi in Surakarta, as many as 55 people, the number of samples used were 38 respondents with sampling techniques using census method. Methods of data collection using questionnaires. Data analysis technique used to test the validity, reliability test, classic assumption test, path analysis. In conclusion: 1) Variable participation budgeting, organizational commitment, organizational culture and work motivation have a significant effect on managerial performance. 2) Participation budgeting significant effect on organizational commitment, organizational culture and work motivation. 3) Organizational commitment does not moderate the effect of budget participation on managerial performance. 4) The organizational culture does not moderate the effect of budget participation on managerial performance. 5) Work motivation does not moderate the effect of budget participation on managerial performance.Keywords: participation budgeting, organizational commitment, organizational culture, motivation and managerial performance

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