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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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KONTRIBUSI PEMUNGUTAN RETRIBUSI TERMINAL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Terminal Tirtonadi Surakarta tahun 2011 – 2015) Gravita Sari Riska Permata Putri, Suharno & 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

The purpose of this study was to examine the effectiveness, contribution andgrowth rate Terminal Tirtonadi retribution against region income Surakarta 2011-2015. This research is a case study at Terminal Tirtonadi in Surakarta. The type ofdata used quantitative and qualitative data. Sources of data used secondary sources.The technique of collecting data used interviews, documentation and observation.Data were analyzed used the ratio of effectiveness, contribution ratio and the ratio ofthe rate of growth. The results showed effectiveness ratio levy Terminal TirtonadiSurakarta in 2011-2015 is quite effective in improving the original income forpersentese of 88,2%. Contributions levy in Terminal Tirtonadi Surakarta in 2011-2015 did not succeed in improving the original income for contribution ratio of1,64%. The growth rate of contributions retrubusi in Terminal Tirtonadi Surakartayears 2011-2015 are not successful with a ratio of 15,87%.Keywords: contributions, terminal charges, local revenue
PENGARUH PENERAPAN E-FILLING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Surakarta) Berliana Ridhani Putri, Fadjar Harimurti & Suharno
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 are to know the influence e-filling implementationand taxpayers awareness toward the annual notice of personal taxpayers complianceat KPP Pratama Surakarta. This research is a surveying study in the taxpayerswhich have registered at KPP Pratama Surakarta. All of taxpayers who use e-fillingat KPP Pratama Surakarta become population of this research with 100 samples.The data use quantitative and qualitative, the data also colected by questinonnairesand literatures. Research instrument test to analize data use classical assumptiontest, multiple regression, T- F test, and coeffisien determination test (R2). TheAnalysis result obtained determination coefficient R2 = 0,516, it means the influencevariable of e-filling implementation and taxpayers awareness toward the annualnotice of personal taxpayers compliance is 51.6%. F Test Result shows positiveinfluence and significance simultaneously toward annual notice of personaltaxpayers compliance. E-filling implementation and taxpayers compliance havepositive influence and significance toward annual notice of personal taxpayerscompliance. The awareness taxpayers have positive influence and significancetoward annual notice of personal taxpayers compliance.Keywords: e-filling implementation, taxpayers compliance, annual notice of personaltaxpayers compliance
ANALISIS POTENSI PAJAK PENERANGAN JALAN TERHADAP REALISASI PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA SURAKARTA TAHUN 2011 – 2015 Abdul Ghofar, Suharno & 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

Taxes street lighting in the city of Surakarta in terms of acceptance, is a taxwhich has the greatest acceptance in post Surakarta local taxes. In addition, the usercommunity as a means of electricity can not be separated from their street lightingtax. The purpose of this study was to analyze the potential of street lighting taxrevenue in Surakarta. Analyze the effectiveness of street lighting tax revenue inSurakarta. Analyze the contribution of street lighting tax to the local tax inSurakarta. Data analysis technique used is quantitative descriptive analysis. Inconclusion that the potential tax revenue in Surakarta city street lighting from theyears 2011 – 2015 based on the analysis that in 2011 in the category of potential,whereas in the year 2012 to 2015 in the category of excellence. The effectiveness ofstreet lighting tax revenue in Surakarta from the years 2011 – 2015 is categorized asgood, average effectiveness of street lighting tax revenue that is equal to 105,10%.Street lighting tax contribution to the local tax in Surakarta from the years 2011-2015 that have fluctuating contribution. Against street lighting tax contribution oflocal tax in Surakarta from the years 2011 – 2015 on average amounted to 27,82%, ifit is based on criteria or indicators of assessment of contributions, the judgment inthe category of being.Keywords: potency, effectiveness, contribution, street lighting tax, local taxes.
EVALUASI MEKANISME PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 (Studi Kasus PT Batik Danar Hadi Solo) Desi Putri Lestari, Fadjar Harimurti & 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

This research uses descriptive method with qualitative approach. The type andis used primary and secondary data. The data collection was done by interview, inthe PT Solo Batik Danar Hadi. In the income tax under Article 23 of the cuttingprocess, deposit and reporting where the company as the cutter has fulfilled the taxobligations by always trying to cut deposit and reporting on the use of such serviceseach month before the deadline for reporting that comes with proof of slaughter anddeliver letters notification (SPT) Period. Based on the research results, PTBatikDana Hadi has implemented cuts and income tax reporting Article 23 in accordancewith applicable tax regulations. In this study we can conclude PT Batik Danar Hadihas to perform his duty well in cutting, reporting income tax under Article 23 andpreferably in depositing Income Tax Article 23 carried out on time in accordancewith the provisions of tax laws deposit, which is the 10th of the following month andreporting, which is the 20th of the following month after tax period.Keywords: Cutting, remittance, reporting, article 23
ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS INDUSTRY Rezki Nugraha, Rispantyo & Dewi Saptantinah Puji Astuti
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 study to analyze the effect of working capital efficiency,liquidity, and solvency on profitability of the company's Consumer Goods Industry inBEI. The study population was 37 Consumer Goods Industry company listed inIndonesia Stock Exchange in 2013-2015. Samples were taken through purposivesampling method as many as 31 companies. The data source is a secondary datacompiled from financial statements of the company's Consumer Goods Industry.Data analysis technique used descriptive statistics, classic assumption test, multiplelinear regression analysis, t-test, F, and the coefficient of determination. The surveyresults revealed that the working capital efficiencyhas positive and not significanteffect on profitability, liquidityhas positive and not significant effect on profitability,solvencyhas negative and significant effect on the profitability.Keywords: working capital efficiency, liquidity, solvency, profitability
PENGARUH INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME TERHADAP EFEKTIVITAS STUKTUR PENGENDALIAN INTERNAL PADA PT PERTANI (PERSERO) CABANG SURAKARTA Dhesy Andriarti, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (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 ofinternal auditor independence and professionalism of the effectiveness of internalcontrol structures partially or simultaneously. The population in this study were allemployees of PT Pertani (Persero) Branch of Surakarta. Data obtained fromquestionnaires. The research concludes that (1) the t test results count of 2,105 witha probability value 0.045 < 0.05, which means the independence of the internalauditor positive and significant impact on the effectiveness of the internal controlstructure. (2) Results of the t test of 2,307 with a probability value 0,029 < 0,05,which means professionalism positive and significant impact on the effectiveness ofthe internal control structure. (3) The test results F count equal to 6,872 with p value0,004 < 0,05, which means the internal auditor independence and professionalismpositive and significant impact on the effectiveness of internal control structuressimultaneously.Keywords: internal control structure, effectiveness, independence, internal auditors,professionalism.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI, KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (Survei pada Karyawan PDAM Kota Surakarta) Neneng Rahma, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study to analyze the effect of budget participation,organizational culture, leadership and organizational commitment on managerialperformance partially and simultaneously. This study is a survey. The studypopulation is an employee who has authority in the budgeting process in PDAMSurakarta as many as 47 employees and all of them are used as samples by usedcensus. type data used quantitative and qualitative data. The data source usedprimary data and secondary data. Methods of data collection used questionnairesand literature study data were analyzed used multiple linear regression.Participation budgetary, organization culture, leadership and organizationalcommitment has positive and significant effect on managerial performance partiallyand simultaneously.Keywords: participation budgeting, organizational culture, leadership,organizational commitment, managerial performance simultaneously.
PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN DIMENSI FRAUD DIAMOND Dyah Noviana Primasari, Suhendro & Endang Masitoh W.
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research examined factors that influence the behavior of student’scheating by using the concept of fraud diamond consisting of pressure,opportunity, rationalization, and individual’s capability. This researchpopulation is students S1 college in Surakarta that was active. Sample used inthis research is students department of economics S1 accounting courses collegein Surakarta. Sample selection using purposive sampling method. In this researchuse research instruments a questionnaire. The research sample obtained by 129students department of economics S1 accountinng courses college in Surakarta.Methods of data analysis using multiple linear regression analysis. The result ofthis research show that opportunity and capability individual’s have positivesignificant effect to students academic fraud behavior committed by accountingstudents, whereas pressure and individual’s capability did not influence tostudents academic fraud behavior committed by accounting students.Keywords: academic fraud, fraud diamond, accounting students, college,Surakarta.
PENGARUH MINAT BELAJAR, PERILAKU BELAJAR, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Susi Susanti, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aim to examine impact of learning behavior, IntellectualIntelligence, and emotional intelligence towards the level of understanding ofaccountancy student. This study used a survey method that uses primary datacollected from questionnaires. The population in this study were students at the endof the Faculty of Economics Department of Accounting at Surakarta. The numberof samples taken in this study are 75 students from STIE AUB Surakarta. Theresults showed that the partial intelligence and emotional intelligence significantlyinfluence the understanding of accounting whereas spiritual intelligence andlearning behavior has no Influence on the understanding of accounting.Keywords: interest to lear, learning behavior, Intellectual Intelligence, emotionalintelligence, level of accounting understanding
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BERDASARKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN EARNINGS, CAPITAL Wiwin Sulistyani, Fadjar Harimurti & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Bank in maintaining customer confidence, the banking institutions need toimprove the health of banks. One bank health maintenance done while maintainingliquidity so that banks can meet its obligations and maintain its performance to thebank always gain the trust of the community. The purpose of this study are: 1) Toanalyze the soundness of PT State Savings Bank Tbk and PT Bank Central Asia Tbkin terms of Risk Profile, Good Corporate Governance, Earnings and Capital. 2) Toanalyze the ratio of bank soundness between PT State Savings Bank Tbk and PTBank Central Asia Tbk in terms of Risk Profile, Earning Good CorporateGovernance and Capital. This research is a case study on PT State Savings Bank Tbkand PT Bank Central Asia, Tbk Period 2013-2015. Sources of data in the study usingsecondary data. Secondary data in this study a financial statement and thepublication of good corporate governance of banking institutions that made theobject of research, obtained through the website of Indonesia Stock Exchange. Dataanalysis techniques used method RGEC. In conclusion that the health of banks interms of Risk Profile, Earning Good Corporate Governance and Capital between PTBank Central Asia Tbk and PT State Savings Bank Tbk years 2013-2015 showed thatPT Bank Central Asia Tbk have better health levels.Keywords: healthy banks, risk profile, good corporate governance, earnings, capital

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