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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 PENERAPAN PAJAK PENGHASILAN PP 46 TAHUN 2013 PADA USAHA MIKRO KECIL MENENGAH Arifatul Istifarah, Fadjar Harimurti & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to to know understanding PP 46 year 2013 and application of the calculation, payment and reporting income tax at a venture micro small medium enterprises case study Mat Moen tavern in Boyolali. This research analyze the calculation, payment and reporting income tax on Mat Moen tavern based on government regulation no 46 in 2013. Descriptive analysis was used in the study to find out in a direct the application of PP 46 Year 2013 by analyzing the power obtained from research object. Understanding Mat Moen tavern calculated on the basis of the questionnaire that it is processed using a scale Guttman.The data which used in research note this is the gross sales every month, payment evidence and reporting taxes for one year the tax. Based on the research done understanding tavern mat moen against the implementation of pp 46 2013 shows decided how much 77% it means understand against PP 46 in 2013. The study aimed to identify the pp 2013 and application of the 46 years, income tax payment and reporting on micro small medium enterprises case study Mat Moen tavern in Boyolali. This study analyzing the income tax payment and reporting on Mat Moen tavern based on PP 46 year 2013. This study using analysis descriptive heading for directly know the real application of PP 46 year 2013 by analyzing its resources obtained from the research. Understanding the malt shop tax carried out by moen 2013 46 years according to government regulation. Depositing tax using e-billing system which delivered at the post office and atm. Tax reporting done manually by filling out reported to the tax office.Keywords: PP 46 Year 2013, micro small and medium enterprises, understanding, calculation, depositing, reporting
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Ihwan Sunaryo, Bambang Widarno & Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to: 1) Analyze the significance effect of corporate social responsibility on firm value 2) Analyze the significance effect of profitability on firm value and 3) Analyze the effect of corporate social responsibility on firm value with profitability are moderated. This type of research is an empirical study. The research population is a manufacturing company of the pharmaceutical sub-sector listed on Indonesia Stock Exchange Year 2013 – 2016. Samples of 8 companies with purposive sampling technique. The data source uses secondary data. Data collection techniques used documentation. Data analysis techniques use multiple linear regression and absolute difference test. The results showed that corporate social responsibility has a positive and significant effect on firm value. Profitability has a positive and significant effect on firm value. Profitability moderates the effect of corporate social responsibility on firm value.Keywords: corporate social responsibility, profitability, firm value
PENGARUH KEPEMILIKAN PUBLIK, LIKUIDITAS, KOMITE AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Antyanta Wahyu Hendiyantyo, Djoko Kristianto Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The financial statements are records of corporate financial information during an accounting period that can be used to describe a company's performance. Companies that go public have an obligation to deliver audited financial statements in a timely manner.This study aims to analyze the factors that affect the timeliness of the delivery of financial statements. These factors are public ownership, liquidity, audit committee, and reputation of public accounting firm.This research is a survey research on 39 manufacturing companies of special industrial sector listed on Indonesia Stock Exchange (IDX) period 2015 and 2016. Quantitative data type and data collection technique using secondary data. Sampling technique with purposive sampling. Hypothesis test using logistic regression analysis.The result of logistic regression analysis shows that public ownership, liquidity, audit committee, and reputation of public accountant firm have effect but insignificant effect on the timeliness of financial reporting at various industry manufacturing companies listed on Indonesia Stock Exchange in 2015 and 2016.Keywords: timeliness of financial statement submission, public ownership, liquidity, audit committee, KAP reputation.
PENGARUH FAKTOR INDIVIDU DAN DILUAR INDIVIDU TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI FX. Tegar Apriono, Rispantyo & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the influence of individual factors (emotional intelligence, spiritual intelligence, locus of control, equity of sensitivity) and factors outside the individual (ethical culture of the organization) on the ethical behavior of accounting students in the Faculty of Economics Slamet Riyadi University Surakarta. This research is a survey with a population of students of Faculty of Economics Slamet Riyadi University Surakarta Accounting Study Program force 2012 - 2016 with sampling technique using purposive sampling method that is the type of sample selection is not random and the number of samples of 46 students. Data collection techniques using questionnaires. Data analysis using multiple linear regression. Validity and reliability test results revealed that the valid and reliable questionnaires and darin test of classical assumption obtained the result that free data multicollinearity, free autocorrelation, no heterokedastisity and normal distributed data. Individual factors and factors outside the individual significant effect tehadap ethical behavior of accounting students with positive signified regression coefficient.Keywords: emotional intelligence, spiritual intelligence, locus of control, equity of sensitivity, organizational ethical culture
PENGARUH KEAHLIAN PEMAKAI, PROGRAM PELATIHAN DAN PENDIDIKAN, UKURAN ORGANISASI, DAN FORMALISASI PENGEMBANGAN SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus pada PT Kusumahadi Santosa di Karanganyar) Rizky Ages Purnawati, Dewi Saptantinah Puji Astuti & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user expertise, program training and education, organizational size, and formalitation development system to affect the performance of accounting information system. The study was conducted at PT Kusumahadi Santosa, Karanganyar. The sample include accounting and employed totaling 30 respondents. The data were collected through questionnaire measured using the likert scale. The data were analyzed using the validity test, reliability test, classical assumption test, multiple regression test, which is processed with SPSS. The result of this research indicate that user expertise, organizational size, and formalitation development system positively effecting to affect the performance of accounting information system, but program training and education negative effecting to affect the performance of accounting information system.Keywords: Performance, Accounting Information System, User Expertise, Program training and Education, Organizational Size, Formalitation Development System.
PENERIMAAN OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siswi Istining Tyas & Kun Ismawati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of profitability, company growth, previous year’s audit opinion, company size, and Debt to Asset Ratio to acceptance of going concern audit opinion. This type of research is an empirical research, and the study was conducted at the manufacturing companies listed in Indonesia Stock Exchange in 2011 until 2013. The sampling technique used purposive sampling method with a total sample of 31 companies and 93 observations. Analysis techniquues used in this research is descriptive analysis and logistic regression analysis. The results show that profitability does not significantly influence on acceptance of going concern audit opinion on manufacturing companies in the Indonesia Stock Exchange, Company Growth significantly and negatively related to acceptance of going concern audit opinion on manufacturing companies in the Indonesia Stock Exchange, Previous year’s audit opinion has positive effect significantly related to acceptance of going concern audit opinion on manufacturing companies in the Indonesia Stock Exchange, company size does not significantly influence the timeliness of financial reports on manufacturing companies in the Indonesia Stock Exchange and debt to asset ratio has positive effect significantly related to acceptance of going concern audit opinion on manufacturing companies in Indonesia Stock Exchange.Keywords: Profitability, Company Growth, Previous year’s audit opinion, Company Size, Debt to Asset Ratio, Acceptance of Gooing Concern Audit Opinion.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTAN Ida Siti Mudrikah, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of research to examine the influence of Profession Perception, Career Motivation, Economic Motivation, Quality Motivation and Cost of Education on Student Interest Participate in Accounting Profession Education partially. This research use survey method, student population of Faculty of Economics of Private University at Solo accredited B. Sampling technique using judgment sampling and Sampling Quota, got sample of student of Economic Faculty of Slamet Riyadi University (UNISRI) and Setia Budi University (USB) and Tunas Pembangunan University (UTP), so that the sample as many as 95 students, because UTP can not be done research so that only students UNISRI and USB who become the research sample. The analysis technique used multiple linear regression analysis, t test, F test, and Coefficient of Determination. The results of the research are Perception Profession, Career Motivation, Economic Motivation, Motivation of Quality have significant influence to the Interest of Following PPAk Universitas Slamet Riyadi (UNISRI) and Setia Budi University (USB) and Education Cost has no significant effect on the Interest of Following PPAk Universitas Slamet Riyadi (UNISRI) and Setia Budi University (USB).Keywords: Professional Perception, Career Motivation, Economic Motivation, Quality Motivation, Education Cost, Interest Following PPAk.
PEMBERDAYAAN MASYARAKAT MELALUI PEMANFAATAN LIMBAH SAMPAH RUMAH TANGGA: KAJIAN PADA BANK SAMPAH DI KABUPATEN SUKOHARJO Y Anni Aryani, Doddy Setiawan, Isna Putri Rahmawati & Aris Eddy Sarwono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This our team is performed in the garbage bank in Joho, Sukoharjo. The purpose of this devotion activity is to empower the community by utilizing household waste both organic and non organic waste. The result this activity to provide solutions of problems faced by the partners (Joho Makmur and Suka Maju), the management of the handling and waste management, the use of organic and non-organic, management support facilities for waste management, packaging and marketing of bank the waste activities product. This activity is expected to develop the waste bank with local government support.Keywords: Bank waste, organic, non organic, empowerment
ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA Pujiyanti, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to know the management and accountability of the use of funds of the village in the village of Blora Regency Kecamatan Randublatung, as well as the factors that support and hinder the provision of management and accountability the use of the village fund. This research is a case study in the village of Blora Regency Kecamatan Randublatung, types of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research is the entire village of devices involved in the management of the village Fund, that as many as 30 people. The number of samples in the study as many as 30 people, so this research is the study of the census. Data collection techniques using questionnaires, observation and documentation. Data analysis techniques using qualitative deskiptif analysis. The research results obtained the conclusion that: the use of the village Fund in terms of planning and budgeting, execution, administering and reporting and accountability of entry categories. Restricting factors in the management of and accountability for the use of funds of the village, namely in the form of the limited human resources and funding the village obtained the village does not comply with budget planning, while the supporting factors in the management and accountability for the use of the village Fund, namely government support as well as village community participation in supporting the development of the village.Keywords: management and accountability, the village fund
PENGARUH SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN (Studi Kasus pada Koperasi Simpan Pinjam Artha Jaya Makmur Surakarta) Catur Kristanto, Dewi Saptantinah Puji Astuti & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to analyze the significance of accounting information systems influence the granting of credit and the effectiveness of the internal control system partially and simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Prosperous Surakarta.. Populations and samples in this study are all employees of the internal audit section, part of a Ministry, part of the credit, part public, part credit supervision and accounting section on Cooperative Loan (KSP) Artha Jaya Makmur Surakarta totaling 26 employee. Data analysis techniques using multiple linear regression, t-test, F-test, and the coefficient of determination. The research results obtained the conclusion that there is a significant influence on the accounting information system of granting of credit and the effectiveness of internal control systems simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Makmur Surakarta.Keywords: accounting information systems, the effectiveness of the internal control system, employee performance

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