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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 STRUKTUR SISTEM PENGENDALIAN INTERN TERHADAP KINERJA PERKREDITAN PADA BANK PERKREDITAN RAKYAT PD. BPR BKK BOYOLALI Mulyanti, Djoko Kristianto & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (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 influence of the control environment, risk assessment, control activities, information and communication, and monitoring the credit performance on Rural Bank PD. BPR BKK Boyolali. The research method using the case study method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. Data collection methods used documentation. Data analysis technique used to test the research instrument, the classical assumption test, multiple linear regression analysis, t-test, F and coefficient of determination. In conclusion: 1) There is a positive and significant effect of the control environment, risk assessment, control activities, information and communication, and monitoring of Rural Banks credit in PD. BPR BKK Boyolali. 2) There is significant influence control environment, risk assessment, control activities, information and communication, as well as the simultaneous monitoring of the performance of rural banks credit in PD. BPR BKK Boyolali.Keywords: control environment, risk assessment, control activities, information and communication, monitoring, credit performance
PEMAHAMAN DAN PERSEPSI ANGGOTA DPRD KOTA SURAKARTA TERHADAP PENYAJIAN LAPORAN KEUANGAN SEKTOR PUBIK Ika Listyawati, Bambang Widarno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aimed to analyze the level of understanding of Surakarta City Council Members To The Financial Statements and the Public Sector Perceptions Surakarta City Council Member of the Financial Statements on education. This study is a survey of the population of Surakarta City Council Member 2014 - 2019 Forces with sampling techniques census method used in this study, namely all the population sampled in this study, so that the sample in this study amounted to 45 samples can be processed but which amounted to 41 samples. The technique of collecting data using questionnaires. The method of analysis used descriptive analysis, to collect, process, and interpret data. The results showed that Assembly Members Surakarta not understand the financial statements of public sector and the perception of Surakarta City Council Member to the presentation of financial statements of public sector agreed to presentation of financial statements conducted by SKPD Surakarta.Keywords: understanding financial statements, public sector, financial reports.
PENGARUH DEBT TO EQUITY RATIO, PRICE BOOK VALUE, PRICE EARNING RATIO, DAN RETURN ON ASSET TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Ayu Kusumaningrum, Bambang Widarno & Rispantyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze: 1) effect of the debt to equity ratio on stock returns 2) effect of price to book value of the stock return 3) effect of price earning ratio on stock returns 4) effect of return on assets on stock returns. This research is an empirical study. The study population is a food and beverage company listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling with a sample of 14 companies. Source data used secondary data from website www.idx.co.id. Methods of data collection used documentation and literature study data were analyzed using classical assumption test and multiple linear regression analysis. The results showed that the debt to equity ratio (DER) has negative and significant effect on stock returns. Price book value (PBV) has positive and significant effect on stock returns. Price earnings ratio (PER) has positive and significant effect on stock returns. Return on assets (ROA) has negative but no significant effect on stock returnKeywords: debt to equity ratio, pricebook value, priceearnings ratio, return on assets and stock returns
ANALISIS KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN DIPENGARUHI TINGKAT PENDIDIKAN, TINGKAT EKONOMI, PERAN PEMERINTAH DAN SANKSI ADMINISTRASI Regiansyah Widhi Sopana, Suharno & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the effect of educational level, economic level, the role of government and administrative sanctions on compliance society on pay property tax. This research is a case study with a population of property taxpayers. A sample of 95 taxpayers Kismantoro Wonogiri and 97 taxpayers in the Mojosongo Kadipiro Surakarta with purposive sampling technique. Methods of data collection used questionnaires, documentation and literature. Data were analyzed used multiple linear regression and independent sample t-test. The results showed that the level of education has positive but not significant effect on compliance society on pay property tax. Economic level has positive and significant effect on compliance society on pay property tax. The role of government has positive and significant effect on compliance society on pay property tax. Administrative sanctions has positive and significant effect on compliance society on pay property tax. Education level, economic level, the role of government and administrative sanctions significantly effect on compliance society on pay property tax simultaneously. The results independent sample t-test showed that there is no significant difference on pay property tax at compliance society Kismantoro Wonogiri with Mojosongo Kadipiro Surakarta.Keywords: Education Level, Level Economic Role of Government, administrative sanctions, Compliance on pay property tax.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KPRI IKHLAS KANTOR KEMENTERIAN AGAMA KOTA SURAKARTA Erny Widyastuti, Rispantyo & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research is a case study on KPRI Ikhlas Kantor Kementerian Agama KotaSurakarta, in the years 2011 – 2015 using quantitative analysis. The study aims toanalyze the level of financial performance KPRI Ikhlas in terms of liquidity, solvencyratios, profitability ratios, and the ratio of the activity. Liquidity analysis carried outby the current ratio technique; solvency ratio using the total debt to total assetsratio; profitability ratio using return on assets ratio, and receivable turnover ratiomeasured activity. The conclusion of this study is the liquidity ratio is rated “not verygood”, the profitability ratio classified as “not good”, while the solvency ratio andthe ratio of activity classified as “good”.Keywords: financial ratios, financial performance.
PERSEPSI AUDITOR TENTANG PENGARUH ETIKA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI Eni Suparni, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Public Accounting Firm in their profession trying to improve audit quality isgood, that produce audit reports to present the findings and report the truth aboutthe financial condition of its clients, including when it occurs in violation of theclient's accounting system. The purpose of this study were: 1) to analyze thesignificance of the influence of ethics, competence of auditors, auditor independence,and Law No. 5 of 2011 on Public Accountant to audit quality in the publicaccounting firm of Surakarta and Yogyakarta. 2) to analyze the moderating effects ofLaw No. 5 of 2011 on Public Accountant ethics influence the competence of auditorsand auditor independence on audit quality in the public accounting firm of Surakartaand Yogyakarta. This study uses survey method, the type of data used quantitativeand qualitative data, the data source used primary data and secondary data. Thepopulation in this study are all auditors who work in public accounting firms in theregion of Surakarta and Yogyakarta. The number of samples in the study based onthe number of questionnaires returned, as many as 53 respondents. The samplingtechnique using random sampling. Data collection methods are used: questionnairesand documentation. Data analysis technique used to test the validity, reliability test,classic assumption test and multiple linear regression analysis and test of absolutedifference. In conclusion that ethics, the competence of auditors, auditorindependence, and Law No. 5 of 2011 on Public Accountant positive and significantimpact on audit quality in the public accounting firm of Surakarta and Yogyakarta.Law No. 5 of 2011 on Public Accountant does not moderate the effect of variableethics, competence of auditors, auditor independence on audit quality.Keywords: ethics, competence, independence, Act No. 5 of 2011, audit quality.
PENGARUH PERSEPSI PROFESI, KESADARAN ETIS, DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK (Survei pada Auditor di Kantor Akuntan Publik di Surakarta dan Yogyakarta) Anik Susilowati, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Auditors in their profession are required to have a good profession'scommitment to clients, the public and fellow accountant. The purpose of this studywas to analyze the influence of the perception of the profession, ethical awarenessand commitment to the independence of auditors of public accounting profession.This study uses survey method, the type of data used quantitative and qualitativedata, the data source used primary data and secondary data. The population in thisstudy are all auditors who work in public accounting firms in the region of Surakartaand Yogyakarta. The number of samples in the study based on the number ofquestionnaires returned, as many as 41 respondents. The sampling technique usingpurposive sampling. Data collection methods are used: questionnaires anddocumentation. Data analysis technique used to test the validity, reliability test,classic assumption test, multiple linear regression analysis, t-test, f-test, and thecoefficient of determination. In conclusion that: 1) The influence of the profession'sperception of the public accounting profession's commitment is positive notsignificant. 2) The influence of ethical awareness of the public accountingprofession's commitment is positive and significant. 3) Influence of independence ofthe auditor on the commitment of the public accounting profession is negative andsignificant. 4) The perception of the profession, ethical awareness and auditorindependence simultaneously significant effect on the dependent variable is thecommitment of the public accounting profession in the public accounting firm ofSurakarta and Yogyakarta.Keywords: Perception profession, ethical awareness, auditor independence, andcommitment to the profession
ANALISIS EFEKTIVITAS DAN ESTIMASI PENERIMAAN PAJAK BPHTB SERTA KONTRIBUSINYA TERHADAP PAD KABUPATEN SUKOHARJO TAHUN 2011-2015 Esti Wulandari, Fadjar Harimurti & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of research is to analyze the effectiveness and estimation a taxrevenue of Tax on Acquistion of Land and Building as well as its contribution to thelocal revenue in Sukoharjo regency on 2011 – 2015 year. This research is the casestudy in Sukoharjo regency goverment on 2011 – 2015 year. This research took asecondary data from DPPKAD Sukoharjo regency. Technical analysis of the dataused the analysis of effectiveness, analysis contribution and analysis estimation. Theresults of the analysis effectiveness concluded that the tax BPHTB in 2011 – 2015year had an average effective rate of 138,26%, this shows that a tax revenue BPHTBon 2011 – 2015 year,can said to be effective as a percentage of more than onehundred percent effectiveness. The analysis of contribution a tax BPHTB to the localrevenue in Sukoharjo regency on 2011 – 2015 year had an average contribution rateof 16,15%, this shows that the contribution to the local revenue in Sukoharjo regencyon 2011 – 2015 year is said to to greatly contribute for more than four percentagecontribution percent. While the analysis of tax revenue estimation of BPHTB 2016 –2018 year is more increase everyKeywords: Tax BPHTB, effectiveness, estimates, contributions, local revenue.
EVALUASI PENERAPAN PSAK NO.109 TENTANG PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAQ/SHADAQAH PADA BAZNAS KOTA YOGYAKARTA Amita Vani Budiarti, Endang Masitoh & Yuli Chomsatu Samrotun
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Bond Accountant Indonesia has issued financial accounting standardsregarding financial report of religious obligatory, infaq/shadaqah. This researchwas conducted on BAZNAS Yogyakarta city which is one of the Agency's amil zakat.This research aims to know the application of financial reporting in the BAZNAS cityof Yogyakarta PSAK No. 109 accounting of religious obligatory, infaq/shadaqah.The population in this research is the financial reporting accounting zakat andinfaq/shadaqah on BAZNAS Yogyakarta city. The sample in this research is datafinancial reporting accounting zakat and infaq/shadaqah on BAZNAS Yogyakartacity by 2015. Methods of analysis used in this study is the method used is theinteractive analysis. In this method, there are three main components, namely datareduction (1) (2) the representation of the data (3) conclusions. The result of theresearch was the city BAZNAS, writing financial reports are still not fully inaccordance with PSAK NO. 109.Keywords: financial reports, PSAK NO. 109
ANALISIS EFEKTIVITAS KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI Upik Marsita Dewi, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence theeffectiveness of the quality of services, the socialization of taxation, and tax penaltiesfor compliance reporting of Annual Tax Return for individual taxpayers.Populationof the study is individual taxpayers that registered in the Services Office, Counselingand Consultation Taxation (KP2KP) Sragen. The technique of collecting datathrough interviews, observation, documentation and study questionnaires. Theresults showed that the effectiveness of the quality of services, the socialization oftaxation, and positive tax penalties and significant impact on the compliance ofindividual taxpayers in reporting their Annual Tax Return on Services Office,Counseling and Consultation Taxation (KP2KP) Sragen by the F test resultsobtained F count 31,490 with p value 0,000 < 0,05.Keywords: annual tax return, effectiveness of service quality, effective socializationof taxation, tax penalties effectiveness, compliance with individualtaxpayers.

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