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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 PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kantor DPPKAD Kabupaten Boyolali) Risdhayanti Nur Sholikah, Dewi Saptantinah Puji Astuti & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the effect of internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of local government financial statements in Boyolali. 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 were all employees in the office DPPKAD Boyolali as many as 84 people, the number of samples are 68 used simple random sampling method. Methods of data collection using questionnaires. Data analysis technique used to test the validity, reliability test, classic assumption test, path analysis. In conclusion, there is a significant influence independent variables are internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of financial reports in local government Boyolali as dependent variableKeywords: internal control, understanding of financial accounting system, financial management, the quality of financial
EVALUASI SIKLUS PENDAPATAN RSUD Dr. RADEN SOEDJATI SOEMODIARDJO PURWODADI KABUPATEN GROBOGAN Ismining Rahayu, Djoko Kristianto & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to know the affectiveness of hospital revenuecycle. This reseach was qualitive research with data collection techniques in the from of observation, interview, questionnaire and documentation. Engineering analysis result using comparative analysis techniques or comparisons. Movie based on analysis result showed that the flowchart system or procedures used have not been affective. The result of the analysis based on the answers of respondents towards internal control questionnaires compiled based on COSO, obtain an overall effective results with good criteria occupies. Keywords: revenue cycle, internal control, hospital
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DENGAN PROGRAM IRIS MENGGUNAKAN PENDEKATAN METODE SYSTEM DEVELOPMENT LIFE CYCLE Genta Kusumaningdiyah, Dewi Saptantinah & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to get information and analyze about the accounting information system of sales and cash receipts at Togamas Solo Book Store. The data analysis performed in this study using the method of the System Development Life Cycle (SDLC), while steps are identifying parts of the organization, activities and related documents in the revenue cycle, making the system documentation in the flowchart form, performance evaluation system, and proposed improvements system. This study using interviews, observation, and documentation. The questions in this study addressed to the store manager and organizations section that related to the revenue cycle which includes cash sales, credit sales, cash receipts from cash sales and cash receipts from the credit sales. The results of this study indicate that the accounting information system applied in the revenue cycle of Togamas Solo Bookstore still found weaknesses in passwords, the existence of dual authority, and their employees who have a double function.Keywords: accounting information system, method system develompent life cycle
PENGARUH LABA AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN PESERTA CORPORATE GOVERNANCE PERCEPTION INDEX Mawar Suci Nursetyo Yatmi, Dewi Saptantinah Puji Astuti & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Stock return was expected investor when invested. Investor must be rate of company that have a good performance so their return stock is high. Purpose of this study was to determine the effect of accounting earnings and good corporate governance on stock return of corporate governance perception index’s company. The study was conducted at listed company in corporate governance perception index and Indonesia Stock Exchange 2011-2014. Sample was determined by purposive sampling method, and found 10 companies as sample in this study. Data was processed using by multiple linear regression. Test of hypothesis that variable accounting earnings has a positive significant on stock return. Variable Good Corporate Governance has a positive and no effect on stock return.Keywords: accounting earnings, Good Corporate Governance, stock return
PENGARUH NILAI TUKAR DAN HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA (Pasca Setahun Pelantikan Presiden) Teixa Lestari, Bambang Widarno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Stock price index is an indicator or reflection that shows the movement of stock prices. Index is used as a market trend. Weakened and the stock price index rising in a country could be due to economic conditions and economic performance in the country. After Ir. Joko Widodo sworn in as president, financial markets move higher. But after one year leadership of President Jokowi, the exchange rate and the price of gold fluctuated. It is also caused by the global economic slowdown. The purpose of this study was to analyze the effect of exchange rates and the price of gold antam the composite stock price index in the Indonesia Stock Exchange. The data used in this study is the closing times per week for 1 year after the presidential inauguration, namely October 2014 to October 2015. This study uses a simple linear regression analysis. The results of this method show that the exchange rate and the price of gold antam partially a significant negative effect on the stock price index in the Indonesia Stock Exchange. While the exchange rate positive and significant impact on the price of gold antam.Keywords: exchange rate, the price of gold, the stock price index
PENGARUH KEMAMPUAN PENGGUNA SISTEM INFORMASI, KETERLIBATAN PENGGUNA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BTPN AREA SURAKARTA Shendy Cahyaning Utami, Dewi Saptantinah Puji Astuti & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to (1) analyze the effect the ability of users of information systems to the performance of the accounting information system (2) analyze the effect of the involvement of users of information systems to the performance of accounting information system (3) analyze the effect on the performance of top management support information system of accounting. This study used a sample of 102 employees of PT BTPN area of Surakarta taken by area probability sampling. Collecting data using questionnaire techniques. Test requirements regression using classical assumption that multicolinearity test, autocorrelation test, heteroscedasticity test, and test for normality. Data were analyzed using multiple linear regression analysis. The conclusion of each hypothesis test results show that (1) The ability of users of information systems have a significant effect on the performance of accounting information system at PT Bank area of Surakarta, means that the hypothesis 1 is accepted; (2) Involvement of users of information systems has no significant effect on the performance of the accounting information system at PT Bank area of Surakarta, meaning hypothesis 2 is rejected (3) the support of top management have a significant effect on the performance of the accounting information system at PT Bank area of Surakarta, meaning third hypothesis is accepted.Keywords: capabilities of users information systems, involvement of users information systems, top management support, accounting information system performance.
ANALSIS FAKTOR YANG BERPENGARUH DALAM MEMPREDIKSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014 Anton Susanto, Fadjar Harimurti & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to analyse the effect of changes in profit, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin in predicting earnings companies listed on the Indonesia Stock Exchange in 2011-2014. Sample taken using purposive sampling method, with a sample of 46 of the 141 companies listed on the Indonesia Stock Exchange in 2011-2014 period. Methods of data analysis using multiple regression analysis. The results of research shows that the changesin profit has positive and signifikan influence on changes in future earnings, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin hasnot effect on changes in future earningsKeywords: financial statements, financial information, predicting earnings
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KARANGANYAR TAHUN ANGGARAN 2013 – 2015 Susilowati, Suharno & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the financial performance optimization in Karanganyar regency government by using financial ratio indicators of the budget for Fiscal Year 2013-2015. The research method using the case study method in Karanganyar district administration, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. The method used descriptive quantitative method to measure financial performance with financial ratios. In conclusion that: 1) The results of the analysis of the ratio of the degree of fiscal decentralization Karanganyar years 2013 to 2015 show in 2013. The ratio of Degree of Fiscal Decentralization on Local Government Karanganyar of 9,81%. In 2014 decreased to 9,76%, the next year increased to 11,21% occurred in the category less. 2) The results of the analysis of the dependency ratio Karanganyar years 2013-2015 show financial dependence is relatively low. 3) The results of the analysis of the ratio of local financial independence in 2013 to 2015 showed Karanganyar Karanganyar financial capability is still relatively very low and relationship patterns including patterns instructive relationship where the role of central government is more dominant than the independence of local government (areas that are not capable of implementing regional autonomy), 4) The results of the analysis of effectiveness ratio of PAD Karanganyar years 2013 to 2015 show that the effectiveness of the Local Government Finance Karanganyar in 2013 and 2014 is quite effective, and 2015 was very effective. 5) The results of the analysis of regional spending efficiency ratio Efficiency Ratio Regional Shopping Karanganyar years 2013-2015 as very efficient for intervals of less than 10% efficiency.Keywords: financial ratios, financial performance of local government
PENGARUH PENDAPATAN, USIA, DAN JANGKA WAKTU KREDIT TERHADAP JUMLAH KREDIT PENSIUN PADA PT BANK TABUNGAN PENSIUNAN NEGARA CABANG SURAKARTA Lisa Muri Hartatie, Dewi Saptantinah Puji Astuti & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The objective of the research are (1) to analyses effect income debtor to amount of pension credit, (2) to analyses effect age to amount of pension credit, (3) to analyses effect credit period to amount of pension credit, (4) to describe the authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. This research using samples of 100 debtors of pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. Data collecting using questionnaire. Data were analyzed using multiple linear regression analysis. The conclusion from the results of testing each hypothesis shows that (1) Income debtor has positive and significant effect to amount of pension credit meaning hypothesis 1 accepted (2) age debtors has negative and no significant effect to amount of pension credit, meaning hypothesis 2 rejected (3) credit period has positive and significant effect to amount of pension credit, meaning hypothesis 3 accepted. (4) The authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta has been conducted in accordance with the applicable provisions of BTPN bank, indicated by the separation of duties of employees who perform duties in accordance with their responsibilities.Keywords: revenue, age, credit period, amount of pension credit
PENGARUH PERSEPSI PENGETAHUAN PERATURAN PAJAK, SISTEM PERPAJAKAN, KESADARAN MEMBAYAR PAJAK DAN KONDISI KEUANGAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN PADA WAJIB PAJAK Ita Dewi Sulastri, Suharno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Purpose of this research to knows the effect of knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition on willingness to pay. This study is a survey of taxpayers with free work include lawyers, doctors, notaries and entrepreneurs in the district of Sragen Karangmalang which number as many as 264 taxpayers. A sample of 66 taxpayers. The data source used primary data and secondary data. Data collection techniques used questionnaires and literature Data was analyzed used multiple linear regression, F test, t test, the coefficient of determination. The survey results revealed that knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition has positive and significant effect on willingness to pay partialy and simultaneously.Keywords: knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition, willingness to pay

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