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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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PENGARUH KUALITAS PELAYANAN, SANKSI, SIKAP FISKUS, KEMANFAATAN NPWP, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA Tri Wahyuningsih, Rispantyo & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The objective of research was to analyze the significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. This research employed a case study conducted among employer taxpayers enlisted in KPP Pratama Sukoharjo. Data source consisted of primary and secondary ones. Meanwhile, technique of collecting data used was questionnaire. The sample of research consisted of 51 respondents taken using incidental sampling technique. Techniques of analyzing data used were validity, reliability, classical assumption, and hypothesis tests. The result of research showed that partially there was no significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. Meanwhile, simultaneously there was a significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. Keywords: taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, taxing socialization, taxpayers’ compliance
PENGARUH KOMPETENSI KARYAWAN, DUKUNGAN TOP MANAJEMEN, DAN PENDIDIKAN DAN PELATIHAN TERHADAP PEMANFAATAN SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN PERPAJAKAN Nunik Widiyaningsih, Siti Nurlaela & Endang Masitoh W
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine and analyze the influence of employee competence, top management support and education and training on the utilization of accounting information systems in tax reporting. Sampling method using purposive sampling method. Respondents sampled in this study amounted to 98 employees. Data analysis methods used in this research are: 1) instrument test (validity and reliability test), 2) classical assumption test (normality test, heteroscedasticity, multicollinearity, and autocorrelation), 3) multiple linear regression analysis (multiple linear regression model , model feasibility test (F test), hypothesis test analysis (t test), and coefficient of determination). The result of hypothesis analysis (t test) shows that the variables of employee competence, top management support and educating and training affect the utilization of accounting information system in tax reporting. Keyword: Employee Competence, Top Management Support, Education and Training, Utilization of Accounting Information System
PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada PT Telkom Surakarta) Octora Tita Audina, Djoko Kristianto & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine the effect of Total Quality Management, performance measurement system, and reward system of the managerial performance. The object of this study is PT Telkom Surakarta. Sample in this study as much as 72. The technique of collecting data is done by the spread of questionairre. The result of this study use F test show Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. The result t test show Total Quality Management and performance measurement system have no significant positive effect, while reward system has a significant positive effect on managerial performance. The conclusion is Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. Therefore, PT Telkom Surakarta is suggested to maintain Total Quality Management, performance measurement system, and reward system to take decision of managerial performance. Keywords: Total Quality Management, performance measurement system, reward system, and managerial performance
ANALISIS KONTRIBUSI, EFEKTIVITAS, EFISIENSI DAN POTENSI RETRIBUSI PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SRAGEN Devi Lolita, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the contribution, effectiveness, efficiency and potential of tourism retribution to local revenue in Sragen regency. This research uses quantitative data type. Source of data in this research is secondary data, that is data in the form of local revenue, which is arranged in the form of annual report published by related party that is Central Bureau of Statistic and Disparpora (Department of Youth, Sport and Tourism of Sragen Regency) Year 2013 – 2017. Using analytical tools: growth analysis, potential analysis, effectiveness analysis with methods of analysis of tourism retribution effectiveness, analysis of tourism retribution efficiency, analysis of rill potential of tourism retribution and contribution analysis of tourism retribution. analysis of effectiveness of levy amount of realization into category very effective and reach 1,10%. The ratio of Efesien levy tourism in Sragen Regency 2013 - 2017 is classified as inefficient and less efficient. It happens because there is realization of retribution of tourism in Sragen Regency 2013 – 2017 is greater than the cost of collection. This is due to a considerable difference between revenues and collection fees. the real potential of tourism revenue retribution from 2013 - 2017 is unstable in 2013 amounting to Rp 102.340.218.000,00, in 2014 amounting to Rp 59.175.222.000,00, in 2015 amounting to Rp 65.908.374.000,00, in 2016 Rp 56.036.382.000,00, in 2017 amounting to Rp 59.379.204.000,00. the average contribution of tourism retribution to the Sragen District Original Income in 2013 – 2017 amounted to 4,8% category well above 40%. Keywords: local revenue, contribution, effectiveness, efficiency, potential of tourism retribution.
PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, LIKUIDITAS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Narko Prabowo, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to determine whether profitability, asset growth, liquidity, asset structure and sales growth have an influence on the capital structure of the food and beverage manufacturing sector listed on the Indonesia Stock Exchange for the period 2012 – 2016. This study uses a type of quantitative data derived from annual reports which are published on the IDX website (www.idx.co.id) and the website of each company. The population in this study were 16 companies contained in the food and beverage sector companies listed on the IDX, the sampling technique used was purposive sampling, namely a number of 13 selected companies. Data analysis technique uses classical assumption test, multiple linear aggression analysis, t test, F test, and determination coefficient. The results showed that: profitability had no significant effect on the capital structure, asset growth had no effect on the capital structure, liquidity had a significant effect on the capital structure, asset structure had no significant effect on the capital structure, sales growth had no significant effect on the capital structure. Keywords: profitability, asset growth, liquidity, asset structure, sales growth, capital structure
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM PENGRAJIN KAYU BATIK DESA WISATA BOBUNG KABUPATEN GUNUNGKIDUL Bayu Wilopo, Kartika Hendra TS & Yuli Chomsatu Samrotun
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Accounting information can help MSMEs in making economic decisions in order to achieve business success. This study aims to find out the level of use of operating information, management accounting information, and financial accounting information on MSME batik wood craftsmen in the bobung tourism village, patuk sub-district, gunungkidul district. This type of research is a case study. Data obtained by questionnaire and interview techniques. The data analysis technique used by the author is a descriptive analysis method with a quantitative approach. The results of data analysis and discussion show that MSMEs of woodworking craftsmen in bobung tourism villages know about accounting information in general, but do not use it maximally. Keywords: Accounting Information, SMEs, Wood Batik Industry
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017) Nureini Rifti Widyaningsih, Fadjar Harimurti & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. The research results obtained conclusions that: 1) the audit committee of insignificant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) size of company positive significant effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Leverage significant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. Keywords: audit committee, the company's size, leverage, tax evasion
ANALISIS KINERJA PERMODALAN KOPERASI LEMBAGA EKONOMI MASYARAKAT BADAN USAHA MILIK DESA KARANGLO TAWANGMANGU KABUPATEN KARANGANYAR Alvian Sri Hermawan, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the level of performance of the Capital Cooperative of the Community Economic Institution (LEM) of Village-Owned Enterprises (BUMDes) Karanglo, Tawangmangu District, viewed from the aspect of capital which includes the capital ratio of capital to capital and capital adequacy ratio (CAR) and aspects of cooperative identity. Which includes the Member Economic Promotion ratio (PEA), and the gross participation ratio. The scope of this research is Village Owned Enterprises in Karanglo Village, Tawangmangu District, which is engaged in Cooperatives and has a financial report of at least 5 periods since 2013 - 2017. The source of this research data uses secondary data in the form of a RAT obtained from the BUMDes of Karanglo village in the Tawangmangu sub-district. The data analysis technique used for this study uses quantitative descriptive analysis method, where this method analyzes the collected data then the data is processed using ratio analysis. Financial ratios are numbers obtained from the comparison results of one financial statement post with other posts that have a relevant and significant relationship. Based on the results of the discussions that have been conducted show the results that the ratio of equity to cooperative total capital is included in the healthy criteria, capital adequacy ratio ( CAR) cooperatives enter the criteria is quite healthy, the ratio of gross participation of cooperative cooperatives in Karanglo village is included in the criteria, and the ratio of economic promotion of members (PEA), the glue cooperative of Karanglo village is included in the beneficial criteria. Keywords: Cooperatives, Financial Statements, Capital Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY YANG DIMODERASI OLEH PROFITABILITAS PADA PERUSAHAAN SUB MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 – 2017 Devina Rizki Amelia, Yuli Chomsatu & Endang Masitoh
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to know the factors that affect the audit delay are moderated by the profitability of the company in the automotive and manufacturing of components sub listed in Indonesia stock exchange year 2013 – 2017. Method of determination of the sample using a purposive sampling by the number of samples that used as many as 35 of the financial statements. The results of the testing show that the size of the company, the auditor's opinion, the size of the hood, the operating loss, profit and profitability had no effect against the audit delay while the leverage effect on the audit delay. The size of the company, the auditor's opinion, the size of the hood, the operating income that profitability was able to moderate the (weakened) on auditing delay while the leverage that profitability was able to moderate the (increased) in the audit delay. Keywords: company size, leverage, auditor opinion, size the accounting firm, operating profit, profitability, audit delay.
PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PEMAKAI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Agustinus Agung Nugroho, Dewi Saptantinah Puji Astuti & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 No 4 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the effect of information technology, user technical capabilities, top management support and task complexity on the performance of accounting information systems. This type of research is a survey of employees of PT. PLN (Persero) APJ Surakarta. The research population was 30 people and the whole was used as a research sample with population research techniques. Data collection techniques used questionnaires. Data analysis techniques used multiple linear regression. The results showed that information technology has a positive and significant effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. User technical capabilities has a significant positive effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. Top management support has a positive and significant effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. Task complexity has a positive but not significant effect on the performance of the accounting information system at PT. PLN (Persero) APJ Surakarta. Keywords: information technology, user technical capabilities, top management support, task complexity, accounting information system performance

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