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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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Kota surakarta,
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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 PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Survei pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Tri Handayani, Djoko Kristianto & Dewi Saptantinah Puji Astuti
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 working capital turnover, turnover receivable, and cash turnover on profitability. This research uses purposive sampling method and obtain a sample of 38 property and real estate companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) working capital turnover has negative and not significant influence on profitability, (2) turnover receivable has positive and significant influence on profitability, (3) cash turnover has negative and not significant influence on profitability.Keywords: working capital turnover, turnover receivable, cash turnover, profitability.
INDEPENDENSI AUDITOR SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA Reza Raditya, Aris Eddy Sarwono & Dewi Saptantinah Puji Astuti
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 to analyses (1) effect understanding of good governance to auditor performance, (2) effect understanding of good governance to auditor independence, (3) effect auditor independence to auditor performance, (4) effect understanding of good governance to auditor performance, through auditor independence as the mediating variable. Population on this research are all auditors at public accountant Office in Surakarta consist of 33 respondent. Data collecting with questionnaire technique. To test the hypothesis, the researcher using the path analysis. The result reveals that (1) understanding of good governance have not significance effect to auditor performance, H1 rejected; (2) understanding of good governance have significance effect to auditor independence, H2 supported; (3) auditor independence have significance effect to auditor performance, H3 supported; (4) auditor independence is able to mediate the effect of understanding of good governance to auditor performance, H4 supported.Keywords: understanding of good governance, auditor independence, auditor performance
ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI KARYAWAN DJITOE SURAKARTA Anggrahini S. Dewi, Bambang Widarno & Suharno
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

In this era of globalization, competition in the economy tends more and more strict. Likewise with the economic actors, especially cooperatives, especially on the financial performance of cooperatives that are required for rapid response in the decision to prevent the loss of profit opportunities exist or will otherwise incur losses for the cooperative. In connection with this, cooperatives must be more resilient in the face of change and competition that occurs in the environment the cooperatives themselves or compete with other non-bank financial institutions, nationally, regionally, and internationally. This research is aimed to determine the level of health of Employees Cooperative Djitoe Surakarta by using the rules of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 14 / Per / M.KUKM / XII / 2009. In this study, the authors used data from 2012 to 2014 year. Of the seven aspects of the cooperative health assessment, a score soundness Cooperative Employees Djitoe Surakarta overall got a score of 67.88, which means the Cooperative Employees belonging to cooperative Djitoe Surakarta pretty healthy.Keywords: Performance, aspect of capital, aspect of productif, aspect of management, aspect of liquidity, regulations Number: 14/Per/M.KUKM/XII/2009
PERSEPSI DOSEN DAN TENAGA KEPENDIDIKAN TENTANG PERAN INTERNAL AUDIT DALAM UPAYA MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS SLAMET RIYADI SURAKARTA Dewi Sundari, Rispantyo & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the perception of lecturers and educators staff about the importance of role internal audit to achieve Good University Governance and analyze the perception of lecturers and educators staff about the effects of internal audit performance of the Good University Governance. This type of research is a survei of the lectures and educators staff at the University of Slamet Riyadi Surakarta. Methods of data collection used questionnaires and documentation. The sampling technique used purposive sampling with a sample of 78 people. Data analysis techniques used multiple linear regression. The results showed that the internal audit performance has positive effect to achieve of good university governance at the University of Slamet Riyadi Surakarta. But not significantly. This shows that the performance of internal audit less influential but its role is very important in achieving good university governance at the University of Slamet Riyadi Surakarta.Keywords: perception, role of internal audit, internal audit performance, good university governance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURAKARTA Guarddina Faahtika Subroto, Fadjar Harimurti & Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study to know the effect of total population, amount of industries and GDRP (Gross Domestic Regional Product) on advertising revenue tax. This study uses quantitative data. Data collection techniques by means of documentation and literature. Data analysis technique used is multiple regression, the classical assumption test, descriptive statistics, F test, t test, and test the coefficient of determination. The results of the analysis of determination coefficient of R2 = 0.980, meaning that the effect of variables total population, amount of industries and the Gross Domestic Regional Product of the advertising revenue tax is implanted at 98%. F test results indicate that there is a positive and significant effect of the total population, the amount of industries and the Gross Domestic Regional Product simultaneously on the advertising revenue tax. Total population has positive and significant effect on the advertisement revenue tax. Tha amount of industries has positive effect but no significant on advertisement revenue tax. Gross Domestic Regional Product has positive and significant effect on the advertisement revenue tax.Keywords: advertisement tax, advertisement revenue tax, total population, amount of industries
ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo) Asep Vidianto, Bambang Widarno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opportunity in the management of income smoothing. The result of this research indicate that in 2015 the hotel X Solo conduct income smoothing practices by using the accounting method wherein hotel X Solo management fees break down several accounts in one period into the next period, causing inauthenticity financial statements. Of income smoothing practices that raised the impact that researchers found in the research, that there errors in decision making budgeting for the next year, because the revenue and cost budgeting process hotel X Solo for the following year refers to the achievement of revenue and expenditures from the previous year.Keywords: Income smoothing, income smoothing method
ANALISIS GENDER MAHASISWA AKUNTANSI TERHADAP PEMAHAMAN MATA KULIAH PEMERIKSAAN AKUNTANSI Ika Hari Mardiyani, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (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 differences in accounting student understanding of the subjects accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Force Year 2012 – 2015. The research method used survey method, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. Data analysis techniques used normality test and test different. The results were obtained Z count equal to 0,493 -0,686 with probability value > 0,05 then Ho accepted means no significant difference to the students' understanding of accounting courses accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Force Year 2012 – 2015, So the hypothesis which states that: "There is a significant difference in students' understanding of the subjects accounting accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Forces of the year 2012 – 2015", not truth.Keywords: gender, understanding, subjects accounting audits
EVALUASI SISTEM PENGUPAHAN PADA PT DELTA MERLIN DUNIA TEXTILE IV BOYOLALI Dimas Probo Santoso, Bambang Widarno & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aimed to evaluate the wage system in PT Delta Merlin Dunia Textile IV Boyolali. This research is descriptive research with case study method. This study did four stages in the evaluation systems of remuneration on PT Delta Merlin Dunia Textile IV Boyolali namely: describe the documents and procedures of wages, explaining the policy calculation of wages, analyze the internal control procedures of wage and analyze the report format of wages. The results we concluded that the description of documents and procedures wages in PT Delta Merlin Dunia Textile IV Boyolali show their weaknesses. Calculation of remuneration policy at PT Delta Merlin Dunia Textile IV Boyolali goes well, there are internal controls that are susceptible to fraud. Format wage statements made short by displaying the details of the average employee wage reception current month and the previous month, details of participants BPJS Kesehatan dan BPJS Ketenagakerjaan, and the details of cuts in wages of employees per unit.Keywords: evaluation, system, wages
PENGARUH KUALITAS ASET, LIKUIDITAS, DAN PROFITABILITAS TERHADAP TINGKAT KECUKUPAN MODAL PERBANKAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Rizki Ria Wulan Sari, Bambang Widarno & Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze: 1) the impact asset quality on the bank's capital adequacy. 2) the effect of liquidity on the bank’s capital adequacy. 3) the effect of profitability on the bank’s capital adequacy and 4) the effect of asset quality, liquidity and profitability simultaneously on bank’s capital adequacy. This research is an empirical study on the bank listed on the Indonesia Stock Exchange. The type of data using quantitative and qualitative data. The study population was a conventional bank listed on the Indonesia Stock Exchange. Sampling techniques used sensus with a sample of 30 conventional banks. Source data used secondary data from website www.idx.co.id. Methods of data collection used documentation and literature study data were analyzed used classical assumption test and multiple linear regression analysis. The results showed that the quality of the assets has significant negative effect on the bank’s capital adequacy. Liquidity has positive but not significant effect on bank’s capital adequacy. Profitability has positive and significant effect on the bank’s capital adequacy. Asset quality, liquidity and profitability simultaneously significant effect on the bank’s capital adequacy.Keywords: asset quality, liquidity, profitability and capital adquacy
ANALISIS POTENSI DAN EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2011 – 2015 Ganang Ahmad Fathoni, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the potential and effectiveness of the parking tax and parking fees in the city of Surakarta. Type of this research is a case study. Source data used secondary data such as targets and the realization of income tax and levy revenue from 2011 – 2015. Data were analyzed used the effectiveness test, test and test contribution rate of growth. The results of the analysis concluded that the effectiveness of the parking tax in the years 2011 – 2015 had an average effective rate of 117,38% that declared effective, while the effectiveness of parking fees has a percentage of average effectiveness of 100,43%, so it is declared effective. Analysis of potential parking tax years 2011 – 2015 is said to be growing, although the pace of growth in the years 2011 – 2015 positive contribution this because the parking tax years 2011 – 2015 is less than the average of all contributions of local taxes the years 2011 – 2015 in the amount of 1,52% while the average contribution of local taxes amounted to 13,22%. As for potential parking fees for the years 2011 – 2015 is said to be prima positive growth rate of the years 2011 – 2015 and 2011 – 2015 the contribution potential.Keywords: parking tax, parking fees, effectiveness dan potential matrix.

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