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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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FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH PEMERINTAH KOTA SURAKARTA TAHUN 2013 – 2017 Kevin Firnandyas Nusa Pradana; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of PAD and DAU on regional spending and determine whether there is a flypaper effect on PAD and DAU. This research was conducted at the local government of Surakarta City. The type of data used is quantitative data. The data source used is secondary data. Data collection techniques in this study using documentation. Data analysis techniques using multiple linear analysis and flypaper effect test. The results of this study indicate partially the PAD significance value of 0.037 <0.05, the PAD has a significant effect on the regional expenditure allocation. The significance value of the DAU is 0.062 > 0.05, so the DAU has no significant effect on the allocation of regional expenditure. PAD and DAU simultaneously have a significant effect on regional expenditure allocations with a significance value of 0.006 <0.05. The PAD coefficient value is 1.032 and the DAU coefficient value is 0.887. There was no flypaper effect on the Surakarta city government finances in 2013 - 2017, because the PAD coefficient value was greater than the DAU coefficient value.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta) Musliamawan Setya Aji; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Professional accounting education is supplementary education in tertiary education after a bachelor of economics program in an accounting study program. The aim of this research is to analyze the significance of the influence of quality, career and economic motivation on the interest of accounting students to attend accounting education. This research was conducted at the University of Slamet Riyadi Surakarta. The type of data used is qualitative data and quantitative data. Source of data comes from primary data and secondary data. Data analysis techniques used multiple linear regression analysis. The results of this study indicate the influence of quality motivation (X1) on the interest of accounting students to follow the accounting profession education. The influence of career motivation (X2) on the interest of accounting students to attend accounting professional education. The influence of economic motivation (X3) on the interest of accounting students to attend accounting professional education.
FINANCIAL PERFORMANCE OF BANKING INDUSTRY Kun Ismawati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aimed to determine the financial performance of banking industry by found out the effect of Capital Adequacy Ratio (CAR), Debt to Equity Ratio (DER), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPLs), on Return on Equity (ROE) in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, either partially dan simultaneous. This is a quantitative case study research, secondary data obtained by documentation method. The population of this study are companies included in the banking industry on the Indonesia Stock Exchange in 2011 to 2016 period. Samples of the research were 41 companies, 28 banks match with the criterias: they issued financial statements periodically during the time of observation. Research data tested by t-test, f-test, test of determination coefficient, and multiple linear regression test. Data analysis results obtained from this research were: 1). CAR has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period,. 2). DER has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 3). LDR has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 4). NPL have a significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 5). CAR, DER, LDR, and NPL simultaneously have a significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the period 2011 - 2016.
PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Fitria Ade Irma; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%.The result of this research identify that audit tenure positive significant effect audit quality, where as auditor rotation, auditor reputation and auditor specialization not have anaffect to audit quality of the food and beverage firm listed on the Indonesia Stock Exchange.
PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM UNIVERSITAS SLAMET RIYADI SURAKARTA MENGENAI ETIKA TAX EVASION Melati Pesona Putri; Fadjar Harimurti; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the perceptions of Accounting students and Law students on the ethics of tax evasion, as well as analyzing the differences in the perception of tax evasion ethics between Accounting students and Law School students Slamet Riyadi Surakarta. Data collection techniques using a questionnaire. The instrument testing uses validity and reliability tests. The data analysis technique used is the F test and the t test of two independent samples (Independent t-Test). The calculation results show that accounting students' perceptions of majority tax evasion are "sometimes ethical". The perception of tax evasion ethics by Law students mostly states it is always ethical. There is a difference in perception between Accounting students and Law students towards tax evasion.
PENGARUH RASIO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI TAHUN 2014 – 2017 Febriana Kusumaningtyas; Riana Rachmawati Dewi; Yuli Chomsatu Samrotun
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Corporate1dividend policy is policy taken by1the company in an effort to achive a balance between dividends and company growth in the future. This study analyzes the effect of the retrun on asset and growth on devidend payout ratio in consumer goods industry companies listed on the Indonesia stock exchange in 2014 - 2017. Sampling was done by purposive sampling, so that a sample of 9 companies was obtained. The results showed that the variable retrun on asset positively towards devidend payout ratio, current ratio and debt to equity ratio had no effect on devidend payout ratio, while variable growth negatively affected devidend payout ratio.
AKUNTABILITAS, TRANSPARANSI DAN PERAN PERANGKAT DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA JENALAS KECAMATAN GEMOLONG KABUPATEN SRAGEN Putri Dewi Kusumaningrum; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find out how the application of accountability, transparency and the role of village officials in the management of the Village Development Budget (APBDes) in Jenalas Village. This accountability and transparency in general in the government of Jenalas Village, Gemolong District, Sragen Regency has gone well, although there are still some weaknesses that must be addressed. according to the results of the analysis based on the stages of Village Fund management, namely at the stage of implementation, the implementation of rural infrastructure development activities, namely the construction of the cast road has been running as expected because the implementers of this development activity can be managed directly by the TeamImplementation of Activities formed by the Village Government.The sample in this study used 81 respondents from members of the Jenalas village community institution that were taken using the Purposive Sampling method. The results of the study identified that accountability, transparency and the role of village officials had a significant positive effect on the management of village income and expenditure budgets in Jenalas Village
ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017 Wahyu Candra Susilowati; Djoko Kristianto; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis techniques in this study are the Altman Z-score method using 5 ratios, namely working capital to total asset ratio (X1), retained earnings to total asset ratio (X2), earnings before interest and taxes to total asset ratio (X3) , Book Value of Equity to Book Value of Liabilities (X4). The results showed that the financial condition of Islamic banks is in a healthy condition. This can be seen from the average value of Zscore Islamic banks in 2013 to 2017 the average value of zscore is above 2,60.
PENGARUH SURAT TEGURAN, SURAT PAKSA DAN SURAT PERINTAH MELAKSANAKAN PENYITAAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK PENGHASILAN ORANG PRIBADI Umul Maisyaroh
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the effect of the Letter of Reprimand, Forced Letter and Order of Carrying Out Confiscation on the Disbursement of Personal Income Tax Arrears on Surakarta Primary KPP. The type of data used is secondary data with multiple linear regression analysis techniques. The partial test results show the significance value of the Reprimand Letter of 0,234 > 0,05 is not significant. Forced Letter amounting to 0,326 > 0,05 is not significant. A warrant carrying out seizure of 0,001 < 0,05 is significant. While the Simultaneous test results of 0,005 < 0,05 means the Letter of Reprimand, Forced Letter and Order of Carrying Out Seizures together affect the Disbursement of Personal Income Arrears in Surakarta KPP Pratama.
ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET Yuana Ardiastuti; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the effect of firm size, profitability, liquidity, and new shares offering to internet financial reporting. The samples used in the study were 114 manufacture companies listed on the Indonesia Stock Exchange in 2018 with proportional stratified sampling method. The analytical method used is logistic regression. The result of this study indicate that the variable new shares offering significant and positive impact to internet financial reporting, while other variables firm size, profitability, and liquidity are not significant impact to internet financial reporting.

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