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
 56   57   58   59   60 
PENGARUH SUMBER DAN PENYALURAN KREDIT TERHADAP LABA DAN HARGA SAHAM BANK PADA BURSA EFEK INDONESIA (Studi Empiris pada Bank Umum di Bursa Efek Indonesia periode 2013 – 2016) Rina Yuli Ningsih, Bambang Widarno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.718 KB)

Abstract

This study aims to determine and analyze the influence of third party funds (DPK), credit distribution and Non Performing Loan (ROA) to the profitability (ROA) and the influence of ROA on stock prices of banks listed on the BEI. The data used in this study are the financial reports published during 2013 - 2016. This study used a sample of 30 companies with sample selection using Purposive Sampling method. The analysis tools used in this research are simple and multiplel linearregression analysis at 5% of significance level. The results showed that DPK has negative and insignificant effects on ROA. Credit distribution has positive and significant impacts on ROA. Bad credit has negative and significant effects on ROA, and ROA has positive and significant effects on stock price of bank registered in BEI on the period of 2013 - 2016.Keywords: Stock Price, ROA, DPK, Credit Distribution, NPL.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA, SEMARANG DAN YOGYAKARTA Anissa Kezia Damayanti, Rispantyo & Djoko Kristantianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.062 KB)

Abstract

This research aims to analyze the factors that affect the performance of auditors. This research is a survey research at Public Accounting Firms in Surakarta, Semarang and Yogyakarta. The study took primary data by spreading the questionnaire. Sampling technique in this research use purposive sampling. The number of respondents of this study is 55 respondents, but the return and can be processed is 48 questionnaires. Technical analysis used is’multiple’linear regression’analysis. The result of this research shows that: (1) Locus Of Control has positive and not significant effect on auditor performance, (2) Auditor Professionalism has positive and significant influence to auditor performance, (3) The leadership style take effect positive and significant to the auditor's performance, (4) Organizational Commitment take effect negative and not significant on auditor's performance, (5) Professional Ethics take effect negative and not significant on auditor performance.Keywords: Locus of control, Auditor professionalism, Leadership style, Organizational commitment, Professional ethics, Auditor performance
ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016 Theresia Alfita Cahyaningrat, Bambang Widarno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.383 KB)

Abstract

The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is used as data analysis technique, both t test and F test. The results of this research are (1) Return on asset variable have positive affects and not significant influence on the income smoothing, (2) The net profit margin have not significant influence on the income smoothing (3) Financial leverage have not significant influence on the income smoothing and (4) Income tax havenot significant influenceon the income smoothing.Keywords: return on asset, net profit margin, financial leverage, income tax, income smoothing.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN KECERDASAN SOSIAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI Andri Aji Bayu Pangestu, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.747 KB)

Abstract

The purpose of this study is to analyze the influence of intellectual intelligence (IQ), emotional intelligence (EQ), spiritual intelligence (SQ) and social intelligence (SoQ) on the accounting student's ethical attitude. Types of data use qualitative data and quantitative data. Data source uses primary data and secondary data. Collection techniques using questionnaires. The sampling technique used purposive sampling and samples of 83 respondents. Data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, and test of coefficient of determination. The result of this research is intellectual intelligence have no significant positive effect on accountant's ethical attitude of accountant. Emotional intelligence negatively affects no significant effect on the ethical attitude of accounting students. Spiritual intelligence has a positive and significant influence on the ethical attitude of accounting students. Social intelligence positively insignificant effect on the ethical attitude of accounting students.Keywords: IQ, EQ, SQ, SoQ, Ethical Attitude
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT BENGAWAN TEX Vizhencia Azoka Puspa Nanda, Djoko Kristianto & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.982 KB)

Abstract

The purpose of this research is to know the calculation of cost of goods production with Activity-Based Costing System in PT Bengawan Tex in Surakarta. Data analysis techniques using staple production price analysis with the method of Activity Based Costing System. The research results obtained the conclusion that the calculation of cost of goods production (HPP) transparent plastic sack T45 uses calculation of companies is amounting to Rp 679,88 per sheet, while the HPP uses Activity Based Costing Rp 660.26, or There are savings of Rp 19,63 per sheet. Transparent plastic sack HPP T70 calculation based on the company amounting to Rp 1.777,55 per sheet, whereas the calculation system with Activity Based Costing Rp 1.726,23, or there are savings of Rp 51,32 per sheet. Cost of goods production (HPP) plastic sack dop T45 calculation based on the company amounting to Rp 701,56 per sheet, whereas the calculation using Activity Based Costing Rp 681,31, or there are savings of Rp 20,25 per sheet. HPP plastic sack dop T70 according to calculations of the company amounting to Rp 1.801,20 per sheet, whereas the calculation using Activity Based Costing Rp 1.749,20 or there are savings of Rp 52,00 per sheet. The determination of the price of a staple production of plastic sacks cost accounting system according to company results are higher than the calculation system with Activity Based Costing. This means the price of the staple production according to the company's more expensive than a system of Activity Based Costing.Keywords: Cost of Goods Production, Activity-Based Costing System
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, KOMPETENSI DOSEN, DAN FASILITAS PEMBELAJARAN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI F. Bayu Ady Nugroho, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.157 KB)

Abstract

The purpose of this research is to examine the influence of Emotional Intelligence, Intellectual Intelligence, Learning Behavior, Lecturer Competence, and Learning Facility on Partial Level of Accounting Understanding. This research uses survey method, with student population of Faculty of Economics of Private University in Solo Accredited B. Sampling technique using purposive sampling and judgment sampling. so that in get sample of student of Faculty of Economics Slamet Riyadi (UNISRI) and Setia Budi University (USB) and University of Tunas Development (UTP), and at least have to take at least semester V, so get sample of 95 student, because UTP cannot do research so that only UNISRI students and USB samples. The type of data used primary and secondary data. The analysis technique used multiple linear regression analysis, t test, F test, and coefficient of determination. The result of this research Emotional Intelligence and Learning Facility have no significant effect to the level of Accounting Understanding while Intellectual Intelligence, Learning Behavior, and Lecturer Competence have significant influence to the Level of Understanding of Accounting.Keywords: emotional intelligence, intellectual intelligence, learning behavior, lecturers competence, learning facility, accounting understanding level
MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016) Anisa Latifa, Fadjar Harimurti & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.816 KB)

Abstract

The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with the mechanism of applying PP No. 46. The analysis of tax deductions made by UD X in accordance with the laws and regulations, is evidenced by a monthly turnover deduction. The analysis of tax deposit made by UD X in accordance with the legislation, this is evidenced by the orderly make deposits every month at the post office or bank perception. Tax reporting analysis conducted by UD X in accordance with the laws and regulations, as evidenced by reporting the letter of tax payments of the year and the letter of annual tax payment in KPP Pratama Ngawi.Keywords: Income tax, micro small medium enterprises, government regulation number 46 of 2013.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN SERTIFIKASI PROFESI AKUNTANSI Binna Wahyu Lestari, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.012 KB)

Abstract

The purpose of this study is to find out whether quality motivation, career motivation and economic motivation affect the students' participation in the Accounting Professional Certification Examination. This study uses quantitative methods. The sampling technique in this study with non-probability sampling method with purposive sampling technique, by determining the number of respondents 100 of the total population of 439 undergraduate students of the Faculty of Economics Accounting Study Program at Slamet Riyadi University, Surakarta. Data analysis in this study uses Multiple Linear Regression Analysis. Data analysis techniques using classical assumption test, multiple linear regression analysis, t test, F test, and determination coefficient. The results showed that: quality motivation had a positive and significant effect on students' interest in taking the Accounting Professional Certification Examination, career motivation had a positive and insignificant effect on students' interest in taking the Accounting Professional Certification Examination, and economic motivation had a positive and insignificant effect on students' interest in taking the Certification Exam Accounting Profession. Keywords: economic motivation, career motivation, economic motivation, student interest in taking Accounting Professional Certification Examination.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris: Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2016) Eva Selviana Kurniawati, Kartika Hendra Titisari & Siti Nurlaela
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.934 KB)

Abstract

This study aims to determine whether there is a partial influence Profitability, Company Size and Laverage to Company Value. The population in this study is a banking company listed on the Indonesia Stock Exchange (IDX) that has been audited and continuously publish financial statements for five periods. Technique of sampling this research use purposive sampling, hence obtained sample of research counted 31 company for every year, so that data obtained as 124 observation data. Data analysis technique is done by descriptive statistic test, classical assumption, hypothesis testing with multiple linear regression analysis. The result of research stated that partially profitability variables do not have an effect on company value while firm size and leverage variable influence to company value. Keywords: company value, profitability, company size, leverage
KONTRIBUSI TAMAN HIBURAN RAKYAT SRIWEDARI TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA PADA TAHUN 2012 – 2016 Petrania Putri, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.586 KB)

Abstract

The aims of this research are to analyze the level of contributing accomplishment from Folk Amusement Park (THR) Sriwedari to Original Local Government Revenue (PAD) Surakarta city and to analyze the level of growth rate achievement on Folk Amusement Park (THR) Sriwedari in 2012 – 2016. This research uses a descriptive quantitative research. The research sources are the secondary and primary data. The techniques of collecting data are documentation, interview, and library research. The result shows that the contribution of THR Sriwedari towards Original Local Government Revenue (PAD) Surakarta city is classified in the lowest criteria. The growth rate of THR Sriwedari is classified in the successful criteria, while the growth rate of Regional Tax and PAD Surakarta city is classified in the unsuccessful criteria. Keywords: Contribution, Folk Amusement Park (THR), Original Local Government Revenue

Page 58 of 88 | Total Record : 872

 56   57   58   59   60 

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