cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Endah Fajar Hidayah
Contact Email
editor.jasti@gmail.com
Phone
+6287804847817
Journal Mail Official
editor.jasti@gmail.com
Editorial Address
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
Location
Kota surakarta,
Jawa tengah
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
 50   51   52   53   54 
PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN Lopita Rini, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.974 KB)

Abstract

Banks are business entities that raise funds from the public in the form ofsavings and channel them to the public in the form of credit or other forms in orderto improve people's lives. In providing the credit necessary internal controls torealize an effective credit. The purpose of this study was to analyze the lendingprocedures and the effect of SPI on the provision of credit in USP Swamitra BranchNusukan. The data used in this study is qualitative data. The method of analysis inthis research is descriptive qualitative. Total population in this study were as manyas 13 people, then it deserves to be taken all to serve as a sample so this study is acensus study. The data used in this study are primary data obtained throughquestionnaires and observation. The results showed that the internal control and theprovision of credit has been very effective.Keywords: Internal Control Systems, Effektivitas Loans, Credit
PERSEPSI MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SLAMET RIYADI SURAKARTA TERHADAP MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK Dewi Handayani, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.84 KB)

Abstract

This study aims to determine how perceptions of accounting students ofUniversity Slamet Riyadi Surakarta (UNISRI)) against the election of a career as apublic accountant.The results of this study indicate that simultaneous factor financialrewards, professional training, social values, work environment, labor marketconsiderations, personality, and professional recognition has a significant influenceon the selection of a career as a public accountant by accounting students at theUniversity Slamet Riyadi Surakarta. Partially factors financial reward, workenvironment, labor market considerations, and personality has a significantinfluence on the selection of a career as a public accountant by accounting studentsat the University Slamet Riyadi Surakarta, while the professional training factor,social values, and a professional recognition has no influence significantly to theselection of a career as a public accountant by accounting students at the UniversitySlamet Riyadi Surakrta.Keywords: interest in becoming a public accountant, finansial rewards, professionaltraining, social values, work enviroment, labor market, professionalrecognition.
PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta) Riski Ambarwati, Djoko Kristianto & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.377 KB)

Abstract

The presence of Financial Accounting Standards Entities without PublicAccountability (SAK ETAP) is expected to provide facilities for small businesses inpresenting the financial statements. The problem in this research is: How does thedesign and preparation of the format of the financial statements of craftsmenShuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purposeof this study is to describe the design and preparation of the format of the financialstatements of craftsmen Shuttlecock Yunda in Pringgolayan tipes Surakarta basedSAK ETAP. This study uses a case study on Craftsmen Shuttlecock PringgolayanTipes Yunda in Surakarta. The data used is qualitative data and kunatitatif. The datasource using primary data and secondary data. The technique of collecting datausing interviews, observation and documentation. Data were analyzed usingdescriptive analysis is based on interviews, observation and document analysis.Based on the results of research conducted on the design and preparation of theformat of the financial statements of craftsmen Shuttlecock Yunda in PringgolayanTipes Surakarta based SAK ETAP, it can be concluded as follows: The preparationof the balance sheet based SAK-ETAP done by including all assets, liabilities andcapital owned by craftsmen shuttlecock Yunda in Pringgolayan Tipes Surakarta.Assets owned by craftsmen Shuttlecock Yunda includes current assets and noncurrentassets, liabilities contains information about short-term debt and long-termdebt, while equity capital consists of the owner. Income Statement prepared inaccordance with GAAP ETAP as references used to prepare the financial statementson small and medium businesses. An income statement prepared for craftsmenShuttlecock Yunda researchers contains information on total sales, sales returns, andloads of operational activities, so as to know the amount of net income, while the taxburden is not included, since craftsmen Shuttlecock Yunda not have a TIN. Statementof Changes in Equity is a report that shows changes in capital in the same period.Changes in equity prepared by researchers for craftsmen Shuttlecock Yundaprovides information on the capital earlier in the year, plus income earned andreduced by prive, so the final amount obtained is the amount of capital owned bycraftsmen at the end of the period.Keywords: Financial Accounting Standards Entities without Public Accountability.
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen) Vera Putri Meliya Sari, Bambang Widarno & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.257 KB)

Abstract

Budget on local government organizations related to their use in determiningthe amount of the portion of the funds to finance programs and activities from fundsbelonging to the people. The use of funds belonging to the people in the public sectorbudget formulation requires that the drafters of the budget should focus on thewelfare of society. The purpose of this study was to analyze the significance of theeffects of participatory budgeting and management accounting systemcharacteristics the performance of employees in Satuan Kerja Perangkat Daerah(SKPD) Sragen. Analyzing the characteristics of the moderating effects ofmanagement accounting system in participative budgeting influence the performanceof employees in Satuan Kerja Perangkat Daerah Sragen. This study used surveymethods, the type of data used quantitative and qualitative data, the data source usedprimary data and secondary data. The population in this study were all Leader/Headof Division/Head of Sub Division/Section Head in Satuan Kerja Perangkat DaerahSragen totaling 473 people. The number of samples in the study 92 sample, bysampling using accidental sampling. Data collection methods are used:questionnaires and documentation. Data analysis technique used to test the validity,reliability test, classic assumption test and multiple linear regression analysis andtest of absolute difference. In conclusion that: 1) There is significant influence onemployee performance participatory budgeting at the Satuan Kerja Perangkat DaerahSragen. 2) There was a significant effect of management accounting systemcharacteristics the performance of employees in Satuan Kerja Perangkat DaerahSragen. 3) Characteristics of accounting management system of participatorybudgeting moderating influence on the performance of employees in Satuan KerjaPerangkat Daerah Sragen.Keywords: participatory budgeting, management accounting system characteristics,employee performance
PENGARUH TOTAL QUALITY MANAGEMENT SISTEM AKUNTANSI MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Study Empiris di Perusahaan Jasa Wilayah Surakarta) Sugiyatno, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.809 KB)

Abstract

The study aims to test hypotheses about the influences of Total QualityManagement, accounting systems management (SAM) and reward systems tomanagerial performance services company Surakarta. The type of data in this studyare primary data, method of data collection is done by distributing questionnaires bypurposive sampling method. The sample used in this study is the staff in theaccounting division with four sample services company in the region Surakarta with35 respondents. The analytical method used in this research is multiple regressionanalysis. Results of the analysis showed that the (1) Total Quality Management havea significant effect on managerial performance, (2) Management Accounting Systemsignificantly influence managerial performance, and (3) award system but nosignificant effect on managerial performance.Keywords: Total Quality Management, Accounting System Management, ChoiceSystem, Managerial Performance.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY Umi Arofah, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.716 KB)

Abstract

This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. The result showed that the public ownership, audit comitte, and profitor loss do not influence towards audit delay. The size of the company is not able tomoderated the effect of public ownership on audit delay, audit comitte on auditdelay, and profit or loss to audit delay.Keywords: public ownership, , audit comitte, profit or loss,size of the company, auditdelay
RANCANG BANGUN SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV SONO PUTRO DELANGGU Ihsan Adi Nugraha, Suharno & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (40.736 KB)

Abstract

Sales are a major source of income, while the cash receipts are the mainsource of cash from operating activities. The purpose of this study to determinewhether the accounting system sales and cash receipts are applied by CV Sono PutroDelanggu been effective so as to support the internal control of sales and cashreceipts and designing wake accounting system sales and cash receipts to boost theeffectiveness of internal controls on CV Sono Putro Delanggu. The type of data usedquantitative and data qualitative. Data source of primary data. Data collectiontechniques with interviews, documentation, observation, and questionnaires. Theresults of sales system is the absence of a record on a card receivables, credit is notauthorized by the credit function, mail order delivery order and use theresponsibilities of the sales function yet, no separate sales function with a creditfunction, there is no separation between the functions of sales and treasury functions,director of the company is still involved in receiving orders from customers. Theresults of cash receipts system is no separation of functions treasury and accountingfunctions, the absence of separation of functions of cash receipts and accountingfunctions, not insured collectors and cashiers, cash is in the hands of collectorsjourney as they are not insured by the company, cash receipts from buyers in theauthorization by the sales function.Keywords: sale systems, cash receipt system, internal control system.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA Sudarmadi, Rispantyo & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.871 KB)

Abstract

The purpose of this study was to analyze: the effect of firm size, profitability,financial leverage and net profit margin on income smoothing. This research is acase study on a company's real estate and properties listed in the Indonesia StockExchange for the period 2012-2015. The type of data using quantitative andqualitative data. Source data using secondary data. The study population 42companies real estate and properties are listed on the Stock Exchange and the wholeis used as a sample with a total sampling technique. Collecting data used the methodof documentation. Data were analyzed used logistic regression. The results showedthat the firm size has negative and no significant effect on the income smoothing.Profitability has negative and significant effect on income smoothing. Financialleverage has negative and significant negative effect on the income smoothing. Netprofit margin has positive and significant effect on income smoothing.Keywords: firm size, profitability, financial leverage, net profit margin, incomesmoothing
PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015) Indri Atina, Fadjar Harimurti & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.441 KB)

Abstract

The purpose of this study to determine the significance of the effect of the netprofit margin and operating expenses to the corporate income tax. The population inthis study is a food and beverage company listed in Indonesia Stock Exchange in2013-2015. Sampling techniques in this study using purposive sampling in order toobtain a sample of 11 companies out of 15 companies that meet the criteria of foodand beverage companies in the Indonesia Stock Exchange in the years 2013-2015.Data taken from the official website of Indonesia Stock Exchange (www.idx.co.id).The results of t test analysis showed that there was no significant effect on the netprofit margin of the corporate income tax, a significant influence on the operationalcosts of the corporate income tax. F test results indicate that a significant differencebetween the net profit margin and operating expenses to the corporate income tax.Keywords: net profit margin, operating expenses, corporate income tax
PENGARUH KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tomi Dwi Permadi, Bambang Widarno & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.784 KB)

Abstract

Investors in making investments need to pay attention to information operatingcash flow, cash flow investing and financing cash flows, due to the cash flowstatement is relatively easier to interpret and relatively difficult to manipulate. Thepurpose of this study was to analyze the significance of the effect of operating cashflow, cash flow investing and financing cash flows partially or simultaneously to thestock price at the state-owned enterprises listed on the Indonesia Stock Exchange.This study uses a case study at state-owned enterprises listed on the Indonesia StockExchange, the type of data used quantitative and qualitative data, the data sourceused secondary data. The population in this study are all state-owned enterpriseslisted on the Indonesia Stock Exchange totaling 20 companies. The samples usedwere 19 companies, with a sampling technique used purposive sampling. Dataanalysis techniques used classical assumption test and multiple linear regressionanalysis. In conclusion that: Operating cash flow and investing cash flows positiveeffect is not significant to the stock price at the state-owned enterprises listed on theIndonesia Stock Exchange, while financing cash flows significant positive effect onstock prices at state-owned enterprises listed on the Indonesia Stock Exchange.Simultaneously, operating cash flow, cash flow investing and financing cash flowssignificantly influence stock prices at state-owned enterprises listed on the IndonesiaStock Exchange. Researchers further in conducting research on the factors thataffect stock prices can add other independent variables, such as earnings growth,financial ratios, and so forth.Keywords: operating cash flow, investing cash flows, financing cash flows, stockprices

Page 52 of 88 | Total Record : 872

 50   51   52   53   54 

Filter by Year

2006 2022


Reset
Filter By Issues
All Issue Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi Vol 18, No 1 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi More Issue