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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 LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2013 – 2017 Amalia Yuigananda; Riana Rachmawati Dewi; Endang Masitoh
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

Financial ratio analysis is used to asses management performance in achieving targets (profits) that have been set in management capabilities and empowering company resources effectively. This study aims to determine the effect of Current Ratio, Total Dept To Total Asset, Dept To Equity Ratio, Gross Profit Margin, Net Profit Margin to changes in earnings. This research is a descriptive study, with a population of 18 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The sampling technique was purposive sampling, the sample in this study were 7 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The results of this study are from five independent variables, namely the current ratio, total dept to total assets, dept to equity ratio, gross profit margin, only two variables that influence changes in earnings, namely current ratios with results of tcount (-1,716) > ttable ( 1,699) and gross profit margin with the results of tcount (-2,520 > ttable (1,669), the remainder is the total dept variable to total assets, dept to equity ratio, net profit margin does not affect earnings changes.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PERUMDA PERGUDANGAN DAN ANEKA USAHA PEDARINGAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2014 – 2018 Stela Maris Febriana Gea; Suharno Suharno; 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 government has a responsibility in digging every potential of the area in order to contribute to the acceptance of the local revenue independently. Local revenue can be said to be an influential source of acceptance in an area. If an area can properly compile the local revenue, financial availability to improve, develop, and organize regional autonomy will also be better too. This type of research is a descriptive analysis, with quantitative data types in the form of financial statements obtained from Perumda PAU Pedaringan and office of BPPKAD Surakarta. Data collection techniques using documentation, interviews, and library studies. This research analysis technique uses effectiveness analysis, contribution analysis, and calculation of ROA and ROE. The result of the effectiveness analysis in this study is the level of profit effectiveness Perumda PAU Pedaringan experienced a cycle of fluctuations from 2014 - 2018. The rate of profit contribution Perumda PAU Pedaringan was judges very less since 2014 - 2018. The level of health based on the calculation of ROA and ROE was reduced from 2014 - 2018.
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017) Maharani Putri Pratiwi; Rispantyo Rispantyo; 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 aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at a significance level of 5 percent. The results of the study identified that financial distress did not have a significant negative effect on auditor switching, while audit delay had a significant positive effect on auditor switching in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2013 - 2017.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Badan Keuangan Daerah Kabupaten Sukoharjo) Ayu Nanda Riski Anggita Fitriana; 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

This research aims to know the influence of the capacity of human resource, utilization on onformation tecnology and accounting internal control to quality of local gonverment financial reprter. The object to this reseach in the service revenue financial mangemen sukoharjo local goncerment. This type of research is a survey of regional financial a agency sukoharjo local gonverment. The number of respondents who participated in this research is 84 employes. The date analysis techique used ins mutiple linear regression, t test, F test, and R2. Analysis with the help of SPSS 21 program. The result of the reserach are the capacity of human resource, utilization on onformation tecnology influences significantly positive to quality of local gonverment financial reporter, homever accounting internal controlis not influences significantly to quality of lokal gonvermen financial reporter.
PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Pertambangan Subsektor Industri Batu Bara di Bursa Efek Indonesia Tahun 2015 - 2018) Anis Lila Maretta; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

A going concern audit opinion is an unqualified audit opinion with an explanatory paragraph that contains a great deal of doubt about the sustainability of the company's business. The purpose of this study is to determine (1) The effect of financial conditions on going concern audit opinion (2) The effect of company size on going concern audit opinion. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the coal industry subsector mining company during the 2015 - 2018 observation period. The sampling technique in this study used a purposive sampling method. Data analysis techniques used in this study were descriptive analysis, logistic regression analysis test, overall model test, coefficient of determination and hypothesis testing (F test and T test). Based on the results of data analysis the influence of the company's financial condition on going concern audit opinion obtained a negative coefficient and significant effect. The effect of company size on going concern audit opinion obtained positive coefficient and no effect. Suggestions in this study are to expand the object of research on mining companies on the Stock Exchange, use a longer span of research and add variables in subsequent research.
PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA Indri Ramadhanti; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax is one of the country's acceptance resources to promote national development and a source of financing for development in the welfare of the community. The purpose of the study is to know (1) the influence of taxation knowledge on UN taxpayer compliance (2) The influence of fisial service to UN taxpayer compliance (3) Effect of tax sanctions on PB taxpayer compliance, (4) influence Socialization of taxation on UN taxpayer compliance. This research uses primary data in the form of questionnaires given to respondents in five sub-districts in Surakarta. The population in this study was 124,720 taxpayers in Surakarta. The sampling techniques in this study used the Sampling cluster method. The data analysis techniques used in this study are descriptive analysis, instrument test, classical assumption test, double linear regression analysis, coefficient of determination test, T test and F test. The result of the count-1.716 with a P-value of 0.090 > 0.05 means no negative influence and no significant taxation knowledge (X1) to the taxpayer's compliance (Y). The result of a count-0.720 with a P-value of 0.473 > 0.05 means there is a negative influence and insignificant Fischus service (X2) against taxpayer compliance (Y). The result of the 3.605 calculated with a P-value of 0.000 < 0.05 means there is a positive and significant influence on tax sanctions (X3) against taxpayer (Y) compliance. The result of the count-0.482 with P-value 0.631 > 0.05 means there is a negative and insignificant socialization of taxation (X4) against taxpayer compliance (Y). The result of a count-0.482 with a P-value of 0.631 > 0.05 means there is a negative influence and no significant socialization of taxation (X4) against taxpayer compliance (Y). The results of the test F 4.116 with the P-value of 0.004 < 0.05 which means simultaneously the variables of taxation knowledge (X1), Fischus Service (X2), tax sanctions (X3), and socialization of taxation (X4) have a significant effect on compliance with taxpayers in paying the Earth tax and price (Y). Test determinations indicate the Adjusted value of R Square 0.112 concluded that the taxpayer variables can be explained by the four independent variables i.e. taxation knowledge, Fischus services, tax sanctions, and socialization of taxation Other causes outside the model.
PENGARUH PEMAHAMAN PERATURAN PAJAK, SOSIALISASI PAJAK, DAN TINGKAT KEPERCAYAAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survey Pada Pedagang Batik di Pasar Klewer Surakarta) Eka Puspita Handayani; Fadjar Harimurti; Djoko Kristanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Taxes are a source of state income which is essential for the implementation and enhancement of national development to achieve the prosperity and welfare of the community. The purpose of the study is to know (1) influence of understanding of tax regulations on SMES taxpayer compliance (2) influence of tax socialization on MSME taxpayer compliance (3) Influence of confidence level against taxpayer compliance Umkm. This research uses primary data in the form of questionnaire given to the respondents who are batik traders in Pasar Klewer Surakarta. The population in this research is a total of 508 businessmen. With samples of 50 batik merchants. The sampling technique in this study is Simple Ramdom Sampling. The analytical techniques used in this study are the techniques of multiple linear regression analyses. Based on the data analysis of tax socialization influence and the level of confidence on the taxpayer compliance of SMES obtained positive and significant results. While the influence of understanding tax regulation on MSME taxpayer compliance obtained no significant effect.
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Kasus pada Warung Susu Shi-Jack di Surakarta) Intan Prastika Sari; Fadjar Harimurti; Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to implement an accounting system in the preparation of financial statements at the Shi Jack Milk Shop Jl. Captain Mulyadi, Surakarta based on Financial Accounting Standards (SAK). The results showed that the preparation of an accounting system based on Indonesian GAAP was carried out by compiling financial statements which include income statements and statements of financial position. The income statement is prepared in accordance with SAK EMKM as a reference used to prepare financial statements for small and medium businesses, so they can find out the amount of net income. The report on the financial position of the researcher compiled for Warung Shi Shi Jack contains information about assets and liabilities, so that it can be easier to prepare financial reports and see estimates that occur in daily company activities, so that management can control any company expenses to support its operations or operations.
PENGARUH LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDY KASUS PADA PERUSAHAAN KONTRUKSI DAN REAL ESTATE YANG TERDAFTAR PADA BEI TAHUN 2014-2018) Apriliya Pristanti; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Effective tax rate (ETR) is basically a presentation of the amount of tax rates borne by the company. This study aims to examine and analyze the effect of Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate. The population in this study is the Construction and Real Estate Companies in the Indonesia Stock Exchange in 2014-2018. The population of this research is 48 Construction and Real Estate companies in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, selected companies as many as 20 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that leverage has a positive and significant effect on the Effective Tax Rate. Profitability has a negative and significant effect on Effective Tax Rate. Capital Intensity Ratio has no effect on the Effective Tax Rate. The benefit of this research is that it can broaden horizons and at the same time gain knowledge about leverage, profitability, capital intensity ratio to the effective tax rate.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SRAGEN Widya Lutfi Wibowo; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the effect of the application of government accounting standards, apparatus competence, and internal control systems on the quality of the financial statements of the Regional Government of Sragen Regency. In the study using survey methods conducted at BPKPD Sragen Regency, with data sources namely primary and secondary. Data collection techniques are observation and questionnaire. Sampling technique: purposive sampling technique with a total of 50 respondents. Data analysis techniques used descriptive analysis, instrument testing, classic assumption tests, multiple linear regression analysis, and hypothesis testing. The variables used are the application of government accounting standards, apparatus competence, and internal control systems as independent variables, and the quality of financial statements as the dependent variable. The results of the study are the application of government accounting standards, apparatus competence and internal control systems have a significant positive effect on the quality of financial reports in Sragen Regency.

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