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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 KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM TIRTA MAKMUR KABUPATEN SUKOHARJO BERDASARKAN KEPUTUSAN MENTERI DALAM NEGERI NO. 47 TAHUN 1999 Endah Tri Winarni, Djoko Kristianto & 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 research is to analyze the level of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo during the fiscal year 2013-2014 based on Kepmendagri No. 47 in 1999. Research methods method using case studies in PDAM Tirta Makmur Kabupaten Sukoharjo, the types of data the data used was qualitative and quantitative data, the source data used the data of second. Method of data collection used documentation. Technique of data analysis using quantitative descriptive analysis that is doing the financial performance assessment calculation PDAM Tirta Makmur Kabupaten Sukoharjo based on the decision of the Minister of the Interior No. 47 in 1999. The research results obtained the conclusion that the assessment of the financial performance at the PDAM Tirta Makmur Kabupaten Sukoharjo 2013 obtained a score of 49 and in 2014 acquired a score of 45 are on the range of value of more than 42, it means including the criteria well. Thus the assessment of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo based on decision letter of the Minister of the Interior No. 47 of 1999 on guidelines for the assessment of financial performance TAPS issued by Minister of the Interior based on the decision letter of the Minister of the Interior No. 47 in 1999 entered the category very well.Keywords: financial performance, financial ratio
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL INTERVENING Intan Dewi, Rispantyo & 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 research was: 1) analyzes the significance of the influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 2) Analyzing the significance of the effect of the mediation of the audit committee on the effect of managerial ownership structure and the size of the company towards the management of profits on construction and services real estate company in Indonesia stock exchange. Research methods using case studies, qualitative and quantitative data, the source data used and secondary data. Technique of data analysis used a classic assumption test and path analysis. The research results obtained conclusions: 1) there are no significant influence managerial and ownership structure of the company against the size of the audit committee on the company's construction and real estate in Indonesia stock exchange. 2) there is a significant influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 3) audit Committee mediate the influence of managerial ownership structure and the size of the company towards the management of profits on construction and services company real estate in Indonesia stock exchange.Keywords: managerial ownership structure, the size of the company, the audit committee, earning management.
PENGARUH PEMBIAYAAN MURABAHAH, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS (Studi pada Bank Syariah di Indonesia Periode 2012 – 2014) Yusiana Widya A’malina, Suharno & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

purpose of this research is to analyze the significance of the influence of the Murabahah Financing, Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) partially or simultaneously against profitability at Islamic banks in Indonesia the period 2012-2014. 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 second. 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) partially known that positive and influential Murabahah Financing significantly to profitability. The bigger the bank financing a Murabahah the greater profitability of the acquired bank. The bank's financial performance improved and increased. 2) partially knowable that Financing To Deposit Ratio (FDR) positive and significant effect against profitability. The results of this research suggest that if FDR is increased which means the bank's profitability increased. 3) partially known that Non Performing Financing (NPF) negative effect is not significantly to profitability. The results of this study demonstrate that NPF bank getting high then so can lower the profitability of the banks concerned, in other words the increase will lower the profitability of the NPF. 4) simultaneously can note that financing the Murabahah, Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) effect significantly to profitability. This means the management can pay attention to financing the Murabahah, Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) with the aim of improving the bank's financial performance to always fall into the category of healthy banks so that the public and investors choose to do banking transactions and invested in the bank.Keywords: murabahah financing, FDR, NPF, profitability
PENGARUH KEAKTIFAN BERORGANISASI, LINGKUNGAN TEMAN SEBAYA, DAN PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA AKUNTANSI UNIVERSITAS SLAMET RIYADI SURAKARTA Ady Nugroho, Djoko Kristianto & Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to know about the siginificant influence of being active in organization, friend zone and study behavior through accounting students academic effort of Slamet Riyadi University Surakarta. The population of this research is student of accounting periode 2012, 2013, and 2014. Followed the student organization in Slamet Riyadi University Surakarta. This research give to 59 responden. Base on the result of the research test using double linear regression test showed: (1) Being active in organization have positive influence and not significant to academic effort students of accounting in Slamet Riyadi University of Surakarta.Its showed from the statistic point 0,008 with p value 0,994 > 0,05, and coefisien of positive regression (0,001). (2) The friends zone have positive influence and not significant to academic effort students of accounting Slamet Riyadi University of Surakarta. Its look from statistic point t 0,068 with p value 0,545 > 0,05, and coefficient positive regression (0,547). (3) Study behavior have positive influence and significant to academic effort students of accounting Slamet Riyadi University of Surakarta. Its showed from the statistic point t 7,904 with p value 0,000< 0,05, and coefficient positive regression (0,547) so if study behavior level up so academic effort students of accounting Slamet Riyadi of Surakrta will be level up. (4) Being active in organization, friends zone and study behavior together influenced to academic effort students of accounting Slamet Riyadi University of Surakarta. Its showed from the point of F 20,828 with p value 0,000 < 0,05Keyword: being active in organization, the friends zone, study behavior, academic effort
PENGARUH STRUKTUR MODAL DAN KOMPOSISI ASET TERHADAP KUALITAS LABA PERUSAHAAN JASA TRANSPORTASI DI BURSA EFEK INDONESIA 2012 – 2014 Diah Nurul Khasanah, Bambang Widarno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Earning information which owned by the service transportation company will be beneficial for the users of financial statements. The purpose of this study is to determine the effect of capital structure and asset composition on earning quality companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. Method of sampling which used was non probability sampling. The samples are 6 service transportation companies. Analysis of the data in this study using multiple linear regression analysis. To get the unbiased test result, first of all was tested the classical assumptions, then test the feasibility of the model. Capital structure has a positive direction and significant on earning quality while asset composition asset has a negative direction and significant on earning quality.Keywords: capital structure, composition asset, quality of earning
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL DAN KECERDASAN SOSIAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT SEBAGAI PEMODERASI Gusviartina Dwi I., Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to analyze the significance of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and social intelligence pegged to the level of understanding of accounting and analyzing students interest to moderate each intelligence against the level of understanding of accountancy Faculty of Economics University of the Slamet Riyadi. This research is a survey of the student population with faculty of Economics University of Surakarta Slamet Riyadi Accounting Courses force 2012 by sampling techniques using a purposive sampling methods i.e. type selection of samples are not random and the number of samples 51 students. Engineering data collection using the questionnaire. Data analysis techniques using a classic assumption test, multiple linear regression analysis, test F, t-test, the coefficient of determination, the absolute difference in the value of the test. The research results obtained the conclusion that emotional intelligence, intellectual intelligence, spiritual intelligence, social intelligence and significant effect against the level of understanding of regression coefficient marked with the accounting positively so that the ever increasing the intelligence of the students then can increase understanding of accounting. Variable interest students do not moderate the influence of variables against accounting understanding emotional intelligence. Student interest in moderating variables influence the intellectual quotient of variables against the understanding of accounting. Variable interest students do not moderate the influence of variable spiritual intelligence against the understanding of accounting. Variable interest students do not moderate the influence of social intelligence pegged to variable understanding of accounting.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, social intelligence, interests and understanding of accounting student
ANALISIS METODE ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED SEBAGAI PENGUKUR KINERJA KEUANGAN PERUSAHAAN Sindina Nur Malasari, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to determine the financial performance of companies by using Economic Value Added and Market Value Added. This study uses a case study on PT Bumi Serpong Damai and its subsidiaries listed in BEI period of 2011-2014. This type of research is descriptive analysis method Economic Value Added and Market Value Added. The data used is secondary data. This research object is PT Bumi Serpong Damai and its subsidiaries listed on the Stock Exchange.The result of this research is PT Bumi Serpong Damai and its subsidiaries already shown positive results with the method of Economic Value Added and Market Value Added methods.Keywords: Economic Value Added, Market Value Added, Financial Performance
ANALISIS PENERAPAN SISTEM PENGUKURAN KINERJA MANAJEMEN DI PT DUTA INDONESIA DJAYA BERDASARKAN BALANCED SCORECARD Hemas Mayrina, Djoko Kristianto & Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to evaluate the performance of management seen from a financial and non-financial performance. Using case study with the unit of analysis is the place of tourism. Data collection was done through qualitative and quantitative methods. The results of this study demonstrate the performance of a financial perspective that is measured by of 3 a ratio that is Return On Asset (ROA), Gross Profit Margin and Total Asset Turn Over (TATO), generally show good results. Performance from the perspective of customers shows customer satisfaction index obtained from the dissemination of the questionnaire are at a sufficient category. Internal business process perspective is measured with two indicators, namely innovation and operation, the results obtained from the indicators of innovation that is sufficient and operation process is judged less because the percentage error of the recording of transactions has increased. On the perspective of growth and learning is measured using three indicators, namely training of employees, employee attendance and satisfaction of employees. In general the third indicator shows good results.Keywords: balanced scorecard, performance management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Chandra Kristiana, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research was to analyze the influence of company size, profitability and leverage to the Corporate Social Responsibility disclosure. This research method using case studies on the company's industrial sector manufacturing consumer goods registered in BEI during period 2013-2014. This study uses secondary data annual report of the company. The sampling method in this study is purposive sampling. Total number of samples in this study were 68 research samples. The analysis technique use in this study is the method of multiple linear regression the results of this research indicated that the company size has a significant positive influence on the CSR Disclosure, while profitability and leverage has no influence on the CSR DisclosureKeywords: CSR disclosure, company size, profitability and leverage
PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI BERDASARKAN ASAL SEKOLAH DAN TINGKAT SEMESTER Intantri Purwanti, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the difference of understanding of the basic concepts in accounting student who comes from a different school Department, high school majoring in natural science and social science, and SMK majoring in accounting and on the level of the semester, there are interactions influence the origin school and extent of semesters toward basic concepts of accounting. This research using the method of survey which is done directly on the student accounting economic faculty of University of Slamet Riyadi. The analysis of the data using Analysis of Variance (ANOVA) to measure the difference comprehension the basic concepts of accounting between the origin school and the level of semesters. The results showed that the difference comprehension the basic concepts of accounting based on the origin of the school obtained p value 0.003 >0.05, difference comprehension basic concepts of accounting based on the semester obtained p value 0,000 > 0,05 so it can be said there are differences in the average Understanding Accounting Concepts by origin school and semester. Influence of interaction of the basic comprehension of Accounting Difference obtained p value 0,041> 0,05 so can be said to be there are interactions influence the origin school and semester.Keywords: origin school, level of semester, basic accounting concept

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