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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,
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
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUMDA AIR MINUM PUSAT KOTA SURAKARTA Miftakul Jannah; Kartika Hendra Ts; Riana R Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to test the involvement of users, user training and education programs, the support of top management, the ability of personal techniques on performance of accounting information system in the Waterworks Center of Surakarta City. The population in this study are all employees who use accounting information system in theWaterworks Center of Surakarta City. Sampling using a purposive sampling method with the employee criteria of his time for a minimum of one year. The independent variable in this study was the involvement of users, user training and education programs, the support of top management, the ability of the dependent variable for a personal technique in this study is accounting information system performance. This research method using multiple regression analysis to test the influence of free variables against variable directly. The results of this study indicate the program of training and education of users, top management support is a positive effect on performance of accounting information systems. While the involvement of users and personal skills have no effect on performance of accounting information systems.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN KSPPS BMT AL FATAA KABUPATEN PEMALANG Urip Nugroho; Bambang Widarno; Djoko Kristanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to study how accounting information systems and internal control systems on employee performance in KSPPS BMT Al Fataa Pemalang Regency. The population and sample in this study is the KSPPS BMT Al Fataa Pemalang Regency. The sampling technique is done by using the quota sampling technique. The number of samples that filled out this research questionnaire collected 30 people consisting of employees who work using accounting information systems and internal control systems namely, managers, secretaries, introductory, bookkeeping, financing, marketing and tellers. The results of this study indicate a positive accounting information system on employee performance. Internal support for employee performance.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018 Yogi Kharisma Finky Rahayu; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effectiveness ratio of 138.46% is included in the very effective category. The efficiency ratio of 100.00% is included in the less efficient category. The growth ratio of 01.06% falls into the very low category. The overall financial performance of the Ngawi Regency government can be said to be moderate because it is not in the good or bad category when compared to the Regencies and Cities in East Java Province.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BNI DAN BANK BRI PERIODE 2015 – 2017 Julia Eka Prastianingsih; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the soundness of Bank BNI and Bank BRI in 2015 - 2017. This research uses descriptive research with a quantitative approach, using the RGEC approach (Risk Profile, Good Corporate Governance, Earning, Capital). The results of the assessment through the NPL ratio at BRI Bank were superior with an average value of 5.28% and obtained the title of Healthy, and BNI Bank with an average value of 5.09% obtaining a predicate for Healthy. The results of the assessment through the BRI Bank LDR ratio were superior with an average value of 85.02% with the title of Healthy, and Bank BNI with an average value of 92.11% with the title of Fairly Healthy. The factor of GCG of BRI Bank is very good while BNI Bank has the title of Healthy. Fator Earnings are assessed through ROA and NIM ratios. The results of the assessment through the ROA ratio on Bank BRI obtained an average score of 3.64% and obtained the title of Very Healthy, and Bank BNI obtained an average value of 2.55% with the title Very Healthy. The NIM ratio at Bank BRI with an average value of 10.21% with the title of Very Healthy, and Bank BNI with an average value of 7.56% with the title Very Healthy. The CAR factor in Bank BRI with an average value of 21.88% with the title Very Healthy, at BNI Bank with an average value of 19.46% with the title Very Healthy.
PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI Abdul Wahab Khoirul Hanif; Anita Wijayanti; Endang Masitoh; Yuli Chomsatu Samrotun
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The research sample was selected using the purpose sampling and statistical methods using multiple linear analysis. There are 11 companies that meet the criteria with a period of 5 years producing 55 samples. The results showed that institutional ownership and firm size affect firm value, while liquidity and leverage do not affect firm value.
PENGARUH KUALITAS SISTEM INFORMASI, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN PERSEPSI MANFAAT TERHADAP KEPUASAN WAJIB PAJAK BADAN PENGGUNA E-FILING DI KPP PRATAMA SURAKARTA Chintya Apriliani; Suharno Suharno; 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 imrpovement of taxation services can be seen with the development of modern tax administration and information technology in various aspects of activities. Changes that done bye the modernization of taxes to fulfill the aspirations of taxpayers by simplifying the procedures for reporting tax returns using the e-filing system. e-Filing is a tax reporting/ submission system with SPT electronically conducted through a real time online system. The purpose of this study is to analyze the effect of information system quality, perceived ease of use, and perceived benefits on satisfaction of taxpayers of e-Filing user corporate in the City of Surakarta. With sampling techniques using coenvenience sampling. Analysis techniques used are multiple linear regression, t test, f test, and R2. The results of this study indicate that the quality of the information system, perceived ease of use, and perceived benefits have a significant positive effect on satisfaction of taxpayer of e-filing users corporate in the City of Surakarta.
PENGARUH PERENCANAAN PAJAK, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN Annisa Nurul ’Aini; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the effect of tax planning, return on assets and debt to equity ratio to the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. This type of research is an empirical study of companies incorporated in LQ 45 shares listed on the Indonesia Stock Exchange in 2014 - 2017. Samples of 35 companies used purposive sampling technique. The data collection method used documentation. Data analysis techniques used multiple linear regression. The results showed that tax planning had a positive and significant effect on the company value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. Return on assets has a positive and significant effect on the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. Debt to equity ratio has a positive and significant effect on the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Yogi Isnanto; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on the accountability of the performance of government agencies. This type of research was a survey of SKPD employees in Sukoharjo Regency. The sample of this study was 51 respondents consisting of the Head of Service, Head of Finance and Secretary. Data collection techniques using questionnaires and literature study. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that the clarity of budget targets, accounting controls and reporting systems positive significantly influences the performance accountability of government agencies in Sukoharjo Regency.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Desy Novitasari; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
PENGARUH PROFITABILITAS, DEBT EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Widayanti Widayanti; Djoko Kristianto; 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 purpose of this study was to know the effect of profitability, debt to equity ratio and firm size on earnings management in manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that were listed on the Indonesia Stock Exchange in 2016-2018. This type of research is an empirical study. The data source used in this study is secondary data. The study population is manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that are listed on companies on the Stock Exchange for the period of 2016-2018. The sampling technique used purposive sampling with a sample of 13 companies. Data collection techniques used documentation. Data analysis techniques used multiple linear regression. The results showed that profitability has a positive and significant effect on earnings management. Debt to equity ratio has a positive and significant effect on earnings management. The firm size has an effect but is not significant on earnings management.

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