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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 PERBANDINGAN KINERJA KEUANGAN BANK CAMPURAN DAN BANK ASING MENGGUNAKAN METODE RGEC PERIODE 2012 – 2015 Widayaningsih, Fadjar Harimurti & 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 objective of research is to compare the performance of Mixed Bank andForeign Bank in the period of 2012-2015. This study employed a case study in ANZIndonesia and Citibank Indonesia banks using purposive sampling as the samplingtechnique. The data source employed was secondary data obtained indirectly fromthe company through library study. Technique of analyzing data used was RGECratio analysis and independent sample t-test. The result of research were shown asfollows there was a difference of financial performance between ANZ Indonesia andCitibank Indonesia banks the period of 2012-2015. Citibank Indonesia had betterperformance than ANZ Indonesia did, viewed from GCG and NIM mean while, theresult of independent sample t-test on IRR, BOPO and ROA showed no difference ofperformance between ANZ Indonesia and Citibank Indonesia banks the period of2012-2015.Keywords: NPL, IRR, NPL, BOPO, GCG, ROA, NIM, CAR.
ANALISIS PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, JUMLAH PENDUDUK, JUMLAH PERUSAHAAN DAN INVESTASI TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah) Wiji Lestari, Suharno & 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

Each local government is vying to be able to improve own economic recovery,including improving revenue (PAD). The larger the PAD then it shows that theregion is able to implement fiscal decentralization and reduced dependence on thecentral government. The purpose of this study was to analyze the significance of theinfluence of the GDP, population, number of firms and investment simultaneously onrevenue to the district / city in Central Java province in 2010-2014. This study uses acase study at the district / city in Central Java province, the type of data usedquantitative and qualitative data, the data source used secondary data. Populationand sample in this research is all regencies / cities in Central Java province a totalof 35 districts / cities, so this study is a census study. Data analysis techniques usedclassical assumption test and multiple linear regression analysis. In conclusion that:the GDP significantly and negatively related to source revenue at district / town inCentral Java. The population, the number of companies and investments are notsignificant positive effect on revenue in the regency / city in Central Java. Theinfluence of the GDP, population, number of firms and investment simultaneouslysignificant effect on the dependent variable is the local revenue in regencies / citiesin Central Java.Keywords: The GDP, population, number of enterprises, investment, revenue.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN/KOTA DI JAWA TENGAH Dwi Handayani, Rispantyo & 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 implementation of regional autonomy demands of each local governmentto independently finance the expenditure areas, as indicated by increased economicgrowth. The purpose of this study were: to analyze the significance of the influence ofregional revenue and Fund Balance partially or simultaneously to Economic Growthin Regency / City in Central Java. This study uses a case study in the District / Cityin Central Java for 2013-2015, the type of data used quantitative and qualitativedata, the data source used secondary data. The samples are all regencies / cities inCentral Java province a total of 35 districts / cities, so this study is a census study.Data analysis techniques used classical assumption test and multiple linearregression analysis, t-test, F and coefficient of determination. In conclusion, thatthere is a positive and significant influence local revenues to economic growth in theDistrict / City in Central Java, meaning that if the local revenue increases it canincrease economic growth. There is a positive and significant impact on economicgrowth of equalization funds in the District / City in Central Java, meaning that if thebalancing fund increases it can increase economic growth. There is significantinfluence local revenues and equalization funds simultaneously on the dependentvariable is economic growth in the District / City in Central Java.Keywords: local revenues, equalization funds, economic growth.
PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING Riyan Tri Prakoso, Dewi Saptantinah Puji Astuti & Muhammad Rofiq Sunarko
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 was to analyze the significance of the influence of thePublic Ownership, Solvency, Profitability on the Audit Delay. It also tested themoderating variable (Public Accounting Firm Reputation) strengthening theinfluence of public ownership variables, Solvency and Profabilitas on the AuditDelay. This research was conducted at the state-owned company in BEI period 2011-2015 the number of samples used were 18 companies through purposive sampling.Data analysis technique used is the classical assumption, multiple linear regressionanalysis and Moderated Regression Analysis (MRA) with SPSS 22. The results ofpartial analysis we concluded that the independent variables did not significantlyinfluence the Audit Delay. The results showed that the moderating variableReputation Audit Firm does not moderate the Delay on the independent variable.While the results of simultaneous analysis we concluded that the independentvariable and significant effect on Audit Delay. The results of the analysis ofdetermination coefficient values obtained Adjusted R Square by 7.9% while theremaining 91.1% is influenced by other variables outside variables studied.Keywords: audit delay, public ownership, solvency, profitability, reputation publicaccounting firm.
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA HARGA POKOK PRODUKSI (Studi Kasus pada CV Putra Jaya Rotan) Jemy Hendra Widyanto, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study uses the concept of a system of Activity Based Costing (ABC).Activity Based Costing System to make the activity as the central point of itsactivities. Information about the activity measured, recorded and provided in ashared database using Activity Based Costing system. It is based on the premise thatthe cause of the cost is the activities undertaken in a company, so naturally whenallocating indirect costs is based on the activity. Based on the above definition ofActivity Based Costing is a cost accounting system that will impose costs to productsor customers based on the resources consumed by identifying the cost of eachactivity required to produce a product or service. Researchers used Putra JayaRattan as an object in this study because of Putra Jaya Rotan because in thecalculation of factory overhead costs are still using traditional methods orconventional. In traditional or conventional whole system of indirect costs will becollected in a single grouping of cost (Cost Pool), then the total costs are allocatedto the basic allocation to a cost object. Base allocation used in Traditional System isin the form of hours, direct labor, direct labor costs, raw material costs, the numberof hours the engine, or the number of units produced. All this allocation basis is thecost driver is only related to volume or level of production that is used to allocateFactory Overhead. Results of determining the cost of production CV Putra JayaRattan using the traditional system of Rp1,500.000; per year for a total of Rp3.600.000.000;. While using the ABC method obtained a price of Rp 1.102.287,59per year with a total of Rp 2.645.490.216. The price difference using traditionalmethods and using the ABC method is Rp 397.712,41; whereas the difference in thetotal is Rp 954.509.784;.Keywords: implement activity based costing, cost of production.
PENGARUH PERTUMBUHAN EKONOMI, PENGGANGURAN, DAN KEMISKINAN TERHADAP KINERJA KEUANGAN DAERAH (Studi Kasus di Wilayah Soloraya Periode 2013 – 2015) Antonius Krisna Yoga Raharja, Suharno & 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

High economic growth, decreasing unemployment and poverty is a picture ofthe results of government performance in the welfare of its people. Financialperformance is increasing, allegedly not always capable of encouraging economicgrowth, and reduce unemployment and poverty. The purpose of this study todetermine the effect on the financial performance of economic growth,unemployment and poverty. This study used a sample of six counties and one city inCentral Java province with the object of research is the performance of the financial,economic growth, unemployment and poverty in 2013 – 2015. Testing the hypothesisin this study was conducted with the assumption of classical and multiple linearregression analysis. Based on budget data description District / Municipality in thearea Soloraya known that economic growth is the highest budget of 6,71% which isin Sragen in 2013. While the lowest budget growth is 4,79% which is in Wonogiri in2013. Berdasarkan acquire data budget District / Municipality in the area Solorayaknown that unemployment is the highest budget by 7,22%, ie in Surakarta in 2013.While unemployment is the lowest budget of 2,03% which is in Boyolali in 2015.Based on data description budget data District / Municipality in Soloraya regionknown that most poverty budget is 15,93% which is in Sragen in 2013. While thelowest budget of poverty is 9,18% which is in Sukoharjo district in 2013.Keywords: financial performance, economic growth, unemployment, poverty
ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA APARAT PEMERINTAH Kartika Desy Tri Nugraheni, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study to know the significance of the effect of budgetparticipation and job satisfaction on the performance of government officials and theeffect of budget participation on the performance of government officials jobsatisfaction as an intervening variable. This study is a survey of government officialsSerengan Village District of Surakarta which amounted to 57 people and all used asa sample with census techniques. Methods of data collection used questionnaires anddocumentation. Data were analyzed used path analysis. The results showed thatbudget participation has positive effect on the performance of government officials.Budget participation has positive effect on job satisfaction of government officials.Job satisfaction has positive effect on the performance of government officials.Participation budgeting positive effect on the performance of government officialsvillages as an intervening variable.Keywords: budget participation, job satisfaction, performance
PENGARUH PROSES PEMBELAJARAN DI PERGURUAN TINGGI TERHADAP PERILAKU KEUANGAN DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING Eni Saraswati, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study to analyze the effect of the learning process in theCollege of the financial literacy and financial behavior and analyze the differencesfinancial literacy by gender and study programs. This study is a survey of students ofthe Economic Faculty Slamet Riyadi University Surakarta. The study population asmany as 351 students. A sample of 70 students by used purposive sampling andproportional cluster random sampling.. Collecting data used questionnaires andliterature study data were analyzed used path analysis and independent sample ttest.The results showed that the learning process in the College of significant effecton the financial literacy of students. The learning process in the College ofsignificant effect on the financial behavior. Financial literacy has a significant effecton the financial behavior. The learning process in the College has effect on thefinancial behavior with financial literacy as an intervening variable No financialliteracy differences between male students and female and there are differences offinancial literacy among students of management courses with accounting courses.Keywords: learning process in the college, financial literacy, financial behavior
PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN Dhefina Fiorensya Meidy, Fadjar Harimurti & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study to compare the effect of applying the calculationmethod selection section 21 of Income Tax on income received by employees as astrategy in tax savings and tax planning implementation of Article 21 Income Tax onthe income of employees as in the tax-saving strategies. This research was conductedin PDAM Surakarta. The study population was the employees of PDAM Surakartamany as 349 employees remained. A sample of 72 people with technique StratifiedSample. Data were analyzed used quantitative descriptive analysis. The resultsshowed that the use of gross-up method can provide benefits to employees of PDAMSurakarta because employees no longer pay income tax and Surakarta PDAM canhelp companies to minimize income taxes to be paid. Effect of income tax planningsection 21 of the Income Tax Article 25, namely the existence of tax planning canincrease the amount of income tax payable article 21 PDAM Surakarta, but thesecosts can be expensed in the income tax article 25 for being extra income foremployees.Keywords: tax planning, income taxes, tax savings
ANALISIS RASIO KEMANDIRIAN KEUANGAN DESA DAN RASIO PERTUMBUHAN DESA TERHADAP KINERJA KEUANGAN DESA TAHUN 2014 – 2015 (Studi Kasus di desa Kecamatan Sumberlawang dan Kecamatan Miri) Fitri Aisah, Suhendro & Riana Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research was to analyze the financial performance of thevillage in the village and Sub district Sumberlawang and Subdistrict Miri, Sragendistrict 2014 – 2015. This research is descriptive research using this type ofqualitative approach. Data collected with the documentation. Data analysis usingratio analysis financial independence the village and village growth ratio. Theresults showed the financial performance of the village in the village in district andsub district Sumberlawang Miri by 2014 to 2015 indicate the level of financialindependence the village was still low with an average level of financialindependence village in sub district of Sumberlawang of 12.5% by 2014 and 201510,3% and 19,9% of Miri subdistrict 2014 and 9,9% in 2015, the growth rate of thevillage in the sub district of Sumberlawang for the original village of income andtotal revenue has decreased growth, shopping routine and development spending hasincreased growth and the growth rate of the village in district of Miri for totalrevenues, shopping routine and development spending has increased fluctuatinggrowth. This indicates that financial performance is still low and not optimal so thatneeds to be improved again its main sectors of the original village of income.Keywords: financial self-sufficiency ratio ratio of the growth of the village, thevillage, the village's financial performance

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