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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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PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah) Ayu Wulansari; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that internal control and suitability of compensation have a significant positive effect on the tendency of accounting fraud in Sragen district government.
PENGARUH CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET PADA BANK UMUM SYARIAH (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2013 – 2017) Tiara Diah Pitaloka; Djoko Kristianto; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of the variable influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) Against Return On Assets (ROA) in Sharia Commercial Banks found in Islamic Commercial Banks in Indonesia 2013 - 2017 period. The sample in this study were 7 samples of Sharia Commercial Banks in Indonesia for the 2013 - 2017 period that met predetermined criteria, which were taken using the Purposive Sampling method. This research uses secondary data types and uses multiple linear regression analysis techniques. Based on the results of the study indicate that partially Capital Adequacy Ratio (CAR) has no significant positive effect on Return On Assets (ROA). Financing to Deposit Ratio (FDR) has no significant negative effect on Return on Assets (ROA). Non Performing Financing (NPF) has a significant negative effect on Return on Assets (ROA). Simultaneously the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) together have an effect on Return on Assets (ROA). The results of the Adjusted R Square value generated in this study are 0,959, meaning that as much as 96,6% of the dependent variation of Return on Assets (ROA) can be influenced by independent variables including Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) while 4,1% is influenced by other factors outside the variables studied.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PEMBERIAN HADIAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN PASARKLIWON KOTA SURAKARTA Fitri Ariastuti; Suharno Suharno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of knowledge of taxation, awareness of taxpayers and gift giving to individual taxpayer compliance in paying land and building taxes. This type of research is a survey of compulsory land and building tax in Pasarkliwon District, Surakarta City. The sample of this study was 100 land and building taxpayers with purposive sampling and cluster techniques. Data collection techniques using questionnaires and literature. The data analysis technique used is multiple linear regression, t test, F test, and R2. The results of this study indicate that knowledge of taxation, awareness of taxpayers and gift giving significantly influence individual taxpayer compliance in paying land and building tax in Pasarkliwon District, Surakarta City.
PENGARUH KOMITMEN ORGANISASI, AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Organisasi Perangkat Daerah Kota Surakarta) Adhelia Widyan Oktaviana; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study was conducted to determine and examine the influence of organizational commitment, public accountability, budgetary participation and clarity of budget targets significantly to managerial performance. This study uses a survey method that was conducted at the Organisasi Perangkat Daerah Kota Surakarta. The data source is primary data. The technique of collecting data using a questionnaire. The sampling technique used purposive sampling method with the number of respondents in this study are 92 people. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the variable organizational commitment, public accountability and budgetary participation partially influence managerial performance, while the variable budget goal clarity partially has no effect on managerial performance. Simultaneously, variable organizational commitment, public accountability and budgetary participation as well as clarity of budget targets have an influence on managerial performance.
PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur) Priola Meilida; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium category. The effective ratio of 115.43% belongs to the effective category. An efficient ratio of 90.38% is included in the less efficient category. The growth ratio of 24.34% is in the medium category. The financial performance of the local government of East Kotawaringin Regency can be accessed well when compared to the Districts and Cities in Central Kalimantan Province together with West Kotawaringin and Palangkaraya Districts.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017) Dwi Mita Sari; Bambang Widarno; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013-2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collection data uses purposive sampling. Technique of analysis data uses multiple regression, by carrying out the previoustesting with descriptive tests and clasic assumption tests. The result of this research shows that HCE,SCE, and CEE variable simultaneously has a significant effect on ROA and MB. Partially HCE, SCEand CEE have a positive effect and significant on ROA. Whereas HCE has a negative effect and notsignificant on MB, SCE has a positive effect and not significant on MB and CEE has a negative effectand significant on MB.
ANALISIS PENGARUH EKONOMI MAKRO, STRUKTUR MODAL DAN KINERJA PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ-45 DI BEI PERIODE 2013 – 2017 Retno Yuliana; Bambang Widarno; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Stock prices fluctuate depending on the high demand on the stock market. Therefore, investors need to consider macroeconomic and microeconomic factors. This study aims to determine the effect of inflation, exchange rate of rupiah, interest rate, debt to equity ratio and return on assets toward the stock return either partially. The sample of this study was 34 LQ-45 companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 which were obtained by purposive sampling method. Data analysis technique used descriptive statistical analysis, classic assumption test and multiple linear regression analysis.The results of the study partially indicate that the inflation variable, interest rate and debt to equity ratio have a negative and non-significant influence toward the stock returns, while the variables exchange rate of rupiah and return on assets have a positive and significant influence toward the stock return.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017 Anggun Marettha; Dewi Saptantinah Puji Astuti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from the Financial Statements of conventional banking and Islamic banking publications listed on the Stock Exchange from 2013 - 2017. After passing through the purposive sampling stage, the samples used were 8 conventional banks and 5 Islamic banks.The data analysis technique used to see the comparison of the financial performance of conventional banking and Islamic banking in 2013 - 2017 is to use financial ratio analysis and test the independent sample t-test. The analysis conducted shows that there are significant differences between conventional banking and Islamic banking in 2013 - 2017. Conventional banking financial performance is better than Islamic banking in terms of LDR / FDR, NIM / NOM, ROA, NPL / NPF and BOPO ratios, while Islamic banking financial performance is better than conventional banking in terms of CAR ratio.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017) Dwi Mita Sari; Bambang Widarno; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.651 KB)

Abstract

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013 - 2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collection data uses purposive sampling. Technique of analysis data uses multiple regression, by carrying out the previous testing with descriptive tests and clasic assumption tests. The partially HCE, SCE and CEE have a positive effect and significant on ROA. Whereas HCE has a negative effect and not significant on MB, SCE has a positive effect and not significant on MB and CEE has a negative effect and significant on MB.
PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA Sigit Dwi Handoyo; Rispantyo Rispantyo; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect of overconfidence, illusion of control, loss aversion and anchoring on decision making. This study uses survey methods and data collection techniques using purposive sampling method with a total of 100 respondents. Then analyzed using descriptive statistics and data analysis techniques used are multiple linear regression analysis. The results of this study indicate that overconfiedence, illusion of control, loss aversion and anchoring affect the investment decision making by novice investors in the University of Slamet Riyadi Surakarta.

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