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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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Kota surakarta,
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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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PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT UMUM DAERAH DI KABUPATEN KARANGANYAR Siti Faizatun Imro’ah, 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 research is to know the performance measurement of Karanganyar Regional General Hospitals by using balanced scorecard method, where performance measurement using four perspectives, the finance perspective, customer perspective,internal business process perspective, and the growth and learning perspective. This reseach using primary and secondary’s data. Primary data from questionnaire which divided to families/patients of Karanganyar’s General regional hospitals for measuring satisfaction of customer. While secondary data using finacial data 2016 - 2017, totally patient data 2016 - 2017, totally employes data 2016 - 2017 which following traine and totally bed’s data 2016 - 2017. Sample 80 patients as respondents who have been selected by using accydental sampling. Method of this research using descriptive. The result of all about performance measurent by balanced scorecard is include category good enough which score 77,5 or (60-80). Finacial perspective is fluctuating and category is good enough, customer perspective’s category is good enough, process business internal perspective’s category is good enough because there are two new product/fasilities (inovation) and operations process are increasing in totally visiting’s patient 2016 - 2017. Growth and learning perspective’s category is good because there are increasing employes who following traines ss2016 - 2017. The result of this reseach can be conclused that performance’s measurent can be used as reference for performance measurent in the next future which is comprehensive. Keywords: performance measure, balanced scorecard, hospital.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS DAN RASIO UTANG TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BEI Riska Wulandari, Anita Wijayanti & Endang Masitoh W
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 was conducted aiming to find out the influence of the structure of assets, profitability, liquidity and capital structure debt ratios on pharmaceutical companies in BEI 2013 - 2017 period. This research is quantitative research are causal associative. Samples were taken using a purposive sampling technique. Sample company used in this study as many as 7 companies in 5 periods of as much as 35, while there are outlier data is 1, so the sample research as much as 34 samples. Data analysis techniques used are descriptive statistics, test the assumptions of linear multiple regression, classic and test hypotheses as well as the process of using SPSS 23. The results showed that (1) the profitability of influential positive but insignificant, indicated by the coefficient of regression of 0.176 and significance of 0.515 (2) the structure of assets of influential positive but not significant indicated by the coefficient of regression 0.078 and significance of 0.470 (3) Liquidity the positive and significant effect was demonstrated with regression coefficients of 0.054 and significance of 0.000 (4) positive and influential debt Ratio significant regression coefficient indicated by registration of 3.094 and significance of 0.000. So it can be inferred the profitability and structure of the assets has no effect to the structure of capital, liquidity and debt ratios whereas the effect on capital structure. Keywords: profitability, structure of assets, liquidity, debt ratio, capital structure
PENGARUH SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK, KEBIJAKAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI SURAKARTA Claudita Putri, Rispantyo & 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 aim of this research is to analyze tax socialization, taxpayer awareness, tax policy, and tax penalty towards individual taxpayer compliance. The research uses quantitative data. The data source uses primary data. The data collecting technique uses questionnaires. The sampling technique uses accidental sampling and samples of 100 respondents. The data analysis techniques are classical assumption test, multiple linear regression analysis, F test, t test, and coefficient of determination test. The test result shows that the tax socialization gives a significant and positive effect towards individual taxpayer compliance. The tax penalty gives an insignificant positive effect towards individual taxpayer compliance. Keywords: tax socializtion, taxpayer awareness, tax policy, tax penalty, individual taxpayer compliance
PENGARUH KARAKTERISTIK PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2013 – 2016) Puji Lestari, Fadjar Harimurti & Suharno
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 research is to find out the influence of corporate characteristics and Sales Growth on tax avoidance. This research was conducted on manufacturing sector food and beverage companies in Indonesia Stock Exchange (IDX) 2013 - 2016. The population are 16 companies and the samples are 11 manufacturing sector food and beverage companies which are listed in IDX and the sample collection technque has been done by using purposive sampling. The independent variables consist of corporate characteristics and Sales Growth, the dependent variable in this research is tax avoidance. The analysis technique employs multiple linear regressions analysis. data were analized using SPSS software version 21. The result of the research shows that size, audit committee and sales growth variable has significant influence on tax avoidance. Variables independen commissioner do not have any significant influence on corporate tax avoidance. Keywords: Size, independen commissioner, audit committee, sales growth, tax avoidance.
PENGARUH RETRIBUSI TERMINAL DAN RETRIBUSI PELAYANAN PASAR TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARANGANYAR Tri Widyatmoko, Siti Nurlaela & Suhendro
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

Locally-generated revenue is all revenue from regions originating from region itself. Among the locally-generated revenue sources are terminal retribution and market service retribution. This study aims to determine the effect of terminal retribution and market service retribution on local revenue in Karanganyar Regency. The population of this study is all the monthly financial report data from the Karanganyar District Regional Finance Agency in 2013-2017 (5 years). The sample used in this study were 60 samples. The sampling technique uses purposive sampling method. Hypothesis testing of this study using multiple linear regression test. The results showed that: 1) Terminal levies did not have an influence on the original regional income of Karanganyar Regency, 2) Market service levies had a positive effect on the original regional income of Karanganyar Regency. Keywords: Locally-generated revenue, terminal retribution, market service retribution
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KETERLIBATAN PENGGUNA, FORMALISASI PENGEMBANGAN SISTEM, PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Surakarta) Mentari Risnanti, Rispantyo & 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 research is to analyze the significance of the influence of top management support, user engagement, formalisasi systems development as well as training and education of accounting information system on performance of the Agency's Revenue Financial and assets management Area of the city of Surakarta. The research results obtained conclusions that: 1) there is a significant positive influence on the support of top management on performance information system accounting. 2) there is a significant positive influence on user engagement on performance of accounting information system on Financial management of Income and assets of the regional city of Surakarta. 3) there is a significant positive influence on the development of formalisasi system on performance of accounting information system on Financial management of Income and assets of the regional city of Surakarta. 4) there is a significant positive influence on training and education on performance system of accounting information on Income and assets financial management Area of the city of Surakarta. Keywords: top management support, user engagement. formalisasi systems development, training and education, the accounting information system performance.
PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG Suryanti, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
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 research is to analyze the influence of the size of the company, solvency, profitability and the age of the company's of audit report lag. This is study an empirical study on the sector mining campanies listed in Indonesian Stock Exchange (IDX) periode 2014 - 2017. The data source uses secondary data. Study population is 41 company's auditors independent and a report form the 2014 - 2015 accessed wih IDX websites www.idx.co.id. The techniques sampling use a technique purposive sampling with the number of samples research as much a 28 company. The techniques collecting data using the documentation and study pustaka. The data analysis use of regressing linear berganda. The result of research suggests that the size of the company infliential positive towards of the audit report lag. Variable solvency problems doesn't effect positive toward of the audit report lag. Profitability influential negative against of the audit repoert lag. Age of the company has a negative effect significant against of the audit report lag. Keywords: the size of the company, solvency problems, the company's profitability, age of the audit report lag
PENGARUH SUKU BUNGA PINJAMAN, UMUR PERUSAHAAN DAN AGUNAN TERHADAP KEPUTUSAN PERMINTAAN KREDIT (Studi Kasus Pada Usaha Mikro, Kecil dan Menengah di Solo Raya) Triono, BRM Suryo; Penawan, Adi; Haryanto, Aris Tri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Collateral has a significant effect on credit demand decisions in micro, small and medium businesses. The age of the company has a significant effect on credit demand decisions in micro, small and medium businesses. Loan interest rates have a significant effect on credit demand decisions in micro, small and medium businesses. The population in this study was all SMEs in Solo Raya, SMEs in Solo Raya was 23,254. The reason for choosing this population is Solo Raya with the number of businesses, which is 23,254 businesses or 28.23% of the total number of businesses in the city of Surakarta. The sample studied was 100 respondents, the sample method used in this study was the Simple Random Sampling (random) method, using the Slovin formula. The results showed that collateral has a positive and significant effect on credit demand decisions. The age of the company has a positive and significant effect on credit demand decisions. Loan interest rates have a positive and significant impact on loan demand decisions
PENGARUH AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI YANG LISTING DI BURSA EFEK INDONESIA Devika Miranda Sari
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study analyzes the influence of Audit Delay on audit quality with company size as moderating. This research was conducted at a Transportation company listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used in this study is secondary data. The research population is 28 companies by analyzing financial statements from 2014-2017 which are accessed by the BEI official website, www.idx.co.id. The sampling technique used was Purposive sampling technique with a sample of 112 companies. The data analysis tool uses Multiple Linear Regression. The research findings reveal that the audit delay variable is not affected by the audit quality variable, therefore the less likely the Audit Delay is, the better the audit quality. Research also shows that the size of the company has a partial effect on audit quality, the greater the size of the company, the better the level of audit quality. This study found that firm size does not moderate the relationship between audit delay variables and audit quality variables, but the size of the company influences audit quality, the size of the company in this study acts as an independent variable.
PENGARUH KOMPOSISI PEMEGANG SAHAM DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016) Rina Khusnul Khotimah; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

purpose ofthis research is to determine the effect of shareholder composition and capital strucutre on dividend policy.This research was conducted on manufacturing companies in the Indonesian Stock Exchange in 2014 – 2016. The population consisted of 145 companies and a sampel of 14 manufcturing campanies in the Indonesian Stock Exchange with purposive sampling technique. The independent variable in this research is dividend policy. Analysis technique using SPSS 21software. The results show that institusional share ownership variables, managerial ownershipand capital structure have a significant effect on dividend policy. Thevariables of public ownership have no significant eect on dividend policy.

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