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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 873 Documents
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ANALISIS TINGKAT KEBERHASILAN PENERAPAN SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH MELALUI MODEL DELONE AND MCLEANE Arifiantika, Janis
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to analysis of success level in the implementation SIMKEUDA used to D&M model with research object at SKPD in Pemkot Semarang. There were 135 respondents participated software SIMKEUDA. In this research was quantitative method used primary data. The data collected was surveys mthod, direct observation method and questionnaires method, they data analyzed was used SEM at AMOS V.21. the result showed IS success D&M model was not significant fulfilled in the implementation of SIMKEUDA in Pemkot Semarang. Keywords: success model D & M, SIMKEUDA, SKPD
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN Hastutik, Suci
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the influence of profitability, liquidity, ownership structure, company size, and audit opinion on the timeliness of financial reporting on financial services company listed on the Indonesia Stock Exchange in 2011 – 2013. The results were obtained conclusion: Profitability positive effect is not significant to the timeliness of financial reporting on financial services company listed on the Indonesia Stock Exchange in 2011 – 2013. Liquidity positive and significant impact on the timeliness of financial reporting on financial services company listed on the Indonesia Stock Exchange in 2011 – 2013. The ownership structure is not significant positive effect on the timeliness of financial reporting on financial services company listed on the Indonesia Stock Exchange in 2011 – 2013. The size of the company and a significant positive impact on the timeliness of financial reporting on financial services company listed on the Indonesia Stock Exchange in 2011 – 2013. Audit opinion positive and significant impact on the timeliness of financial reporting on financial services company listed on the Indonesia Stock Exchange in 2011 – 2013. Profitability, liquidity, ownership structure, company size, and audit opinion simultaneously significant effect on the dependent variable is the timeliness of financial reporting on financial services company listed on the Indonesia Stock Exchange in 2011 – 2013. Keywords: profitability, liquidity, ownership structure, company size, the audit opinion and timeliness of financial reporting
EVALUASI SISTEM INFORMASI AKUNTANSI PADA PENYUSUNAN LAPORAN PERHITUNGAN DAN PERTANGGUNGJAWABAN PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURAKARTA Prihantoro, Wachid Mei
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine how the role of accounting information systems in the preparation of calculations and Accountability Reports On Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Surakarta, results of this study are expected to be used as inputs in the preparation of reports Calculation and Accountability ( PPJ ) that the preparation of reports PPJ can be run more effectively and as contributions to solving the problems faced by KPKNL the related statements PPJ. This research is a case study in KPKNL Surakarta, where there is a system weaknesses in the calculation and accountability reporting on KPKNL Surakarta. The scope of the study based on a survey of the preparation of reports by collecting qualitative and quantitative data with the determination of the subject. Determination of the subject based adjustment Sampling, which consists of three authorities. The data collection techniques questionnaires and interviews. Data were analyzed with Comparison Study. Results showed Preparation and Accountability report on the calculation of the Kantor Pelayanan Kekayaan Negara dan Lelang Surakarta been effective in accordance with the principles of internal control. Keywords: System, control, effective, accountable.
EVALUASI SISTEM PENGENDALIAN MANAJEMEN PADA PUSAT PENDAPATAN DAN PUSAT BIAYA UNTUK MENINGKATKAN KINERJA MANAJER PENJUALAN Pratipta, Hesti
Akuntansi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

This study aims to find out the effect of the implementation of management control structure at the revenue center and cost center to the performance sales manager and the implementation of management control process at the revenue center and cost center to the performance sales manager. The population in this study were 100 respondents addressed to the sales, purchasing, were house, shipping, accounting and production. Data collection techniques using survey and direct observation method that is by providing a questionnaire o the object of research. Analysis of data using multiple linear regression method. The results of this study indicate that there is a positive and significant impact of management control structure to the performance sales manager, there is a positive and significant impact of management control process to the performance sales manager and there is a positive and significant impact of management control structure and management control process to the performance sales manager, both of these variables contribution of 20,5 percent. Keywords: management control system, revenue center, cost center, performance sales manager
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN PENDAPATAN ASLI DAERAH TERHADAP ALOKASI BELANJA MODAL Sari, Dian Novita
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the significance of the influence of the General Allocation Fund, Special Allocation Fund and Regional Income partially or simultaneously to the allocation of capital expenditure on district / city in the province of Central Java. The results of the analysis we concluded that the General Allocation Fund partially no significant effect on the allocation of capital expenditure on district / city in Central Java province Period 2011 - 2013. While the Special Allocation Fund and Regional Income partially significant effect on the allocation of capital expenditures. The results of simultaneous analysis showed that the General Allocation Fund, Special Allocation Fund and Regional Income significant effect on the dependent variable is the allocation of capital expenditure on district / city in Central Java province Period 2011 - 2013. The results of the analysis of the value of the coefficient of determination obtained Adjusted R Square = 0.799 means it is known that the influence of the independent variables are given by the General Allocation Fund, Special Allocation Fund and Regional Income for the dependent variable is capex at Regency / City in Central Java Province Period 2011 - 2013 by 79,9 percent while the rest (100% - 79,9%) = 10,1 percent influenced by other factors beyond the variables studied. Keywords: General Allocation Fund, Special Allocation Fund, Local Revenue and capital expenditure
PENGARUH PENGENDALIAN INTERNAL, KEPUASAN KERJA, MORALITAS MANAJEMEN, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI -, Julyana
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study was aimed at discovering the perception of the financial workers in DPPKA’s in Surakarta regency about the effect of the internal control, job satisfaction, morality of management, and organization’s ethnic culture on the tendency of accounting fraud in DPPKAD Surakarta. This study was conducted with DPPKAs of the Surakarta, as one of the implementing lamenting of the region’s government in the form of office. The sampling technique used was census sampling. The sample consisted 97 workers in the office of the Surakarta’s. The data collection was done by distributing questionnaires with a set of question or statements to the respondents to be answered using Likert Scale. The data analysis techniques used were validity and reliability testing, Heteroscedasticity testing, Multicolinearity testing, Autocorelation testin, and normality testing, and then hypothesis testing using SPSS program 20.0 for windows. The results showed that: (1) there was a negative and not significnt effect between the internal control and tendency of accounting fraud in the DPPKA Surakarta, (2) there was a negative and not significant effect between the job satisfaction and tendency of accounting fraud in the DPPKA Surakarta, (3) there was a negative and significnt effect between the morality of management and tendency of accounting fraud in the DPPKA Surakarta, and (4) there was a negative and not significnt effect between the organization’s ethnic culture and tendency of accounting fraud in the DPPKA Surakarta. Keywords: tendency of accounting fraud, internal control, job satisfaction, morality of management, and organization’s ethnic culture.
ANALISIS UJI BEDA RETURN ON ASSETS DAN CAPITAL ADEQUACY RATIO ANTARA PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL Maharsi, Incho Fitria
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aimed to analyze the differences Return on Assets and Capital Adequacy Ratio between Islamic Banking and Conventional Banking in Indonesia. Results are expected to be used as consideration or decision-making reference for investors and bank management. The object of this research is Islamic banking and banking companies konvensioanal. The company, among others, PT Bank Syariah Mandiri Tbk and PT Bank Rakyat Indonesia Tbk. Quantitative data used in this study of the financial statements. Bank Syariah Mandiri Tbk and PT Bank Rakyat Indonesia Tbk 2011 - 2013. This research uses analytical techniques using different test models to obtain a comprehensive picture of the differences Return on Assets and Capital Adequacy Ratio between Islamic and conventional banking company. Based on the analysis we concluded that there is a difference Return on Assets (ROA) between the Islamic Bank and Conventional Banks in Indonesia, so that H1 is accepted, it means the ability of conventional banking company in Indonesia in generating income from assets used better when compared with Islamic banking. There are differences in the Capital Adequacy Ratio (CAR) between the Islamic Bank and Conventional Banks in Indonesia, so that H2 is accepted, it means the ability of conventional banking company in Indonesia to bear the risk of any credit/risk assets which are better when compared with Islamic banking. Keywords: Return on Assets, Capital Adequacy Ratio, Financial Performance.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP AUDIT DELAY DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI VARIABEL MODERATING Marwanti, Tiwuk
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Every publicly traded companies listed on the Indonesia Stock Exchange (IDX) must submit audited financial statements to the Securities and Exchange Commission the results no later than 90 days after the publication of the annual financial statements. This study aimed to examine the effect of the characteristics of the company to audit delay with the competence of the audit committee as a moderating variable. The study population includes a manufacturing company in the Stock Exchange in 2012 – 2013 with samples taken by purposive sampling as many as 168 companies. The data collected was secondary data by the method of documentation. Before the first data analysis conducted analytical testing includes test multicollinearity, autocorrelation, heteroscedasticity test and test for normality. Methods of data analysis to test the hypothesis is multiple linear regression analysis, the coefficient of determination (R2), the F statistic test and t test. Analytical methods for moderating is interaction test. The results of this study indicate that the size of the company significant negative effect on audit delay. Solvency significant positive effect on audit delay. Competence of the audit committee, the profit / loss of the company and the size of the firm does not affect the audit delay. Keywords: audit delay, the size of the company, the audit committee competence, solvency, the size of the KAP
PENGARUH EFEKTIVITAS PENGENDALIAN INTERN, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN Kintaatmaja, Hanggalih
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The issue of transparency and accountability in public finance management is currently a hot thing discussed. The demands of good governance as a new paradigm in assessing the performance of the government requires financial reporting form that can be accounted for. As a form of accountability, financial statements must comply with generally accepted accounting principles and fairly presented. This study examines the effect of the effectiveness of internal control, understanding of financial accounting systems, and human resource capacity of the quality of financial information on the financial statements of DPPKAD Sukoharjo. This research was conducted at the Department of Finance and Asset Management Area/Dinas Pendapatan Pengelolaan dan Aset Daerah (DPPKAD) Sukoharjo. Data collected by the census method by distributing questionnaires to all employees of the financial section DPPKAD Sukoharjo some 75 people. The variables examined in this study include the effectiveness of internal control, understanding of financial accounting systems, human resource capacity and the quality of financial reporting information. The results of research conducted analysis showed that partially, the effectiveness of internal control, understanding of financial accounting systems, and human resource capacity of each positive effect on the quality of financial information on the financial statements DPPKAD Sukoharjo. Additionally jointly effectiveness of internal control, understanding of financial accounting systems, human resource capacity to influence the quality of financial information on the financial statements DPPKAD Sukoharjo. Keywords: internal control, financial accounting systems, capacity of human resource, financial information, financial statements
PENGARUH SOLVABILITAS, OPINI AUDITOR, UKURAN KAP, DAN KOMITE AUDIT TERHADAP AUDIT DELAY Apriyani, Nurul Nur
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this research is to examine the signification impact of solvability, auditors opinion, the size of Public Accountant Firms and audit committee influence on audit delay in the manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2013. The sample used in this study are 32 companies with years of observation 4 years so the total sample of 128 who have met the criteria for the determination of the sample using purposive sampling technique. The method of analysis used to test the hypothesis is multiple linear regression analysis with the help of the program SPSS version 13. The Results of this study show that Solvability has a significant influence in a positive direction to the audit delay. Auditor Opinion but not significant effect on audit delay . Firm Size has significant influence with the negative direction of the audit delay and Audit Committee has significant influence with the negative direction of the audit delay. Based Test Capability Determination of independent variables in explaining the variance of the dependent variable in the regression model by 7 percent is explained by other variables outside the model. Keywords: Audit Delay, Solvability, Opinion Auditor, Firm Size, Audit Committee.

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