cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Endah Fajar Hidayah
Contact Email
editor.jasti@gmail.com
Phone
+6287804847817
Journal Mail Official
editor.jasti@gmail.com
Editorial Address
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
Location
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
 68   69   70   71   72 
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KESEHATAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rut Oryza Priseillia Santoso; Magdalena Nany; Suprayitno Suprayitno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.735 KB)

Abstract

Few researches on financial distress give different results of predicting a company’ s financial distress. Financial distress is an early warning of bankruptcy, that a company has a financial failure, so that if it is not quickly well handled and getting worse, it goes to bankruptcy. The objective of this research was to give empirical evidence about the effects of net income/equity, total liabilities/total assets, sales growth, cost of goods sold/inventory, sales/account receivable, account receivable/total assets on company’s financial health both partially and simultaneously. Thirty one financial data from 31 manufacturing emitents listing at Jakarta Stock Exchange were analyzed by by multiple regression analysis. The results show that cost of goods sold/ inventory ratio significantly have positive effect on company’s financial health. Net income/equity ratio insignificantly have negative effect on company’s financial health. While total liabilities/total assets, sales growth, sales/account receivable and account receivable/total assets ratios insignificantly have positive effect on company’s financial health. The results also show that net income/ equity, total liabilities/total assets, sales growth, cost of goods sold/ inventory, sales/ account receivable, account receivable/total assets ratios have significant effect on company’s financial health.
PENDAPATAN ASLI DAERAH (PAD) DI KOTA SURAKARTA (TAX ON LOCAL REVENUE IN SURAKARTA) Hernawati Pramesti; Basuki Nugraha
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.69 KB)

Abstract

This study about Local Revenue. This study uses secondary data with a population of all reports on the realization of advertisement tax, parking tax, Land and Property Tax and Surakarta Local Revenue in 2013-2017. Sampling uses a purposive sampling method and the data analysis technique used is t test, F test, and test the coefficient of determination (R2). The results of this study for the t test show the results that the advertisement tax, parking tax, and the Land and Property Tax variables affect Local Revenue, the F test results indicate advertisement tax, parking tax and the Land and Property Tax influence jointly on Local Revenue.
PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI, INTEGRITAS, DAN PEMAHAMAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada KAP di Jawa Tengah dan DIY) Nurita Elfani Prasetyaningrum
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.177 KB)

Abstract

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.
PENGARUH INFLASI, NILAI TUKAR RUPIAH, SUKU BUNGA DAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR WILAYAH DIREKTORAT JENDRAL PAJAK JAWA TENGAH II Setiawan Junianto; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.932 KB)

Abstract

Value Added Tax (VAT) is a tax that is imposed on the consumption of goods and services in the customs area. The purpose of this study is to examine the effect of inflation, the rupiah exchange rate, interest rates and self assessment system on value added tax receipts. The population of this study is the inflation rate in Central Java, the exchange rate of the rupiah against one US Dollar based on the tax rate, Bank Indonesia reference interest rate, the number of VAT notification period and all VAT receipts in the Central Java Regional Tax Office II with monthly data for the 2015- 2019. The data analysis technique used is descriptive analysis, the classic assumption test and the coefficient of determination (R2). The results of the study concluded that inflation and interest rates did not significantly influence VAT revenue, while the rupiah exchange rate and self assessment system had a significant positive effect on VAT revenue.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta) Heru Mulyadi Santoso; Aris Eddy Sarwono; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.415 KB)

Abstract

“This research was conducted on the Ex-Regional Government. Surakarta residency consists of 6 districts and 1 municipality, the type of data used is quantitative data. Data sources used are primary and secondary data. The entire population in this study were all Ex-Regional Government employees. Surakarta Residency. The sample used in this study is an employee of the Local Government accounting field. Surakarta Residency. The sampling technique is done by using purposive sampling method. In this study, referring to government accounting standards, human resource competencies and the use of information technology are important for the quality of financial reporting.”
PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Cipta Dewangga; Dewi Saptantinah; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.938 KB)

Abstract

Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan oleh perusahaan dan telah diaudit yang berasal dari Bursa Efek Indonesia (BEI). Populasindalamnpenelitian ini adalah perusahaan manufaktur selama pariode pengamatan 2014-2018. Berdasarkan hasil analisis data pengeruh current ratio terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh return on equity terhadap harga saham diperoleh koefisien positif dan berpengaruh signifikan. Pengaruh nilai tukar terhadap harga saham diperoleh koefisien negatif dan tidak signifikan dan pengaruh suku bunga terhadap harga saham diperoleh koefisien negatif dan signifikan. Saran dalam penelitian ini adalah untuk memperluas objeknpenelitian pada perusahaan pertambangan di BEI, memakai bentang waktu penelitian lebih panjang dan menambah variabel lain dalam penelitian selanjutnya.
PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA sarah prihatin, sarah prihatin
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of internal control systems, individual morality, and suitability of compensation on the prevention of fraud in village fund management. The type of data used is quantitative data. The data source used is primary data. The technique of collecting data was by distributing questionnaires to 15 villages in the Banyudono District, Boyolali Regency. The population of this research is 60 village apparatus, financial subdivision of village fund management in Banyudono District, Boyolali Regency. The sample used in this study were 59 respondents from the financial division of village fund management. The sampling technique was carried out using the saturated sampling method. This study shows that the internal control system has a significant positive effect on the prevention of village fund management fraud, individual morality has a significant positive effect on the prevention of village fund management fraud, and the suitability of compensation has a significant positive effect on the prevention of fraud in village fund management.
PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL (Survei pada Kabupaten/Kota di Provinsi Jawa Tengah Periode 2015-2018) Kurnianingsih, Berty
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether there is an effect of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) on Capital Expenditure. The population in this study were all Districts/Cities in Central Java, totaling 35 Districts/Cities in 2015-2018. Sampling in this study was carried out using purposive sampling method, the criteria in selecting the sample were met so that the total sample size was 35 Districts/Cities x 4 years, namely 140 data. The data analysis technique used is descriptive statistical analysis, panel data regression model selection, classic assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity), model accuracy test (F test), partial test (t test), determination coefficient test (R2) and using the eviews 11. The test results show that the DAU variable has a significant effect on Capital Expenditure, while the DAK variable has no significant effect on Capital Expenditure.
pengaruh whistleblowinh system, kompetensi aparatur desa dan sistem pengendalian internal terhadap pencegahan fraud pengelolaan keuangan desa Purboningsih, Antin Tri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraud prevention is an effort to reduce the factors that cause fraud by minimizing the opportunity for opportunities to commit fraud. This study aims to determine (1) The effect of the whistleblowing system on fraud prevention (2) The effect of village apparatus competence on fraud prevention (3) The effect of the internal control system on fraud prevention in village financial management. This research was conducted on village officials in Sine District, Ngawi Regency, the type of data used is quantitative data. The data source used is primary data. The data collection technique used a questionnaire with a population of sampling using purposive sampling. The population in this study were all parties involved in the preparation of village finances in Sine District, Ngawi Regency. The sample in this study was 60 village officials including the Village Head, Village Secretary, Head of Financial Affairs, and Head of the Village Consultative Body (BPD). The results of this study indicate that the whistleblowing system has a significant effect on the prevention of fraud in village financial management in Sine District, Ngawi Regency. The competence of village officials has a significant effect on the prevention of fraud in village financial management in Sine District, Ngawi Regency. The internal control system has a significant effect on the prevention of fraud in village financial management in Sine District, Ngawi Regency. Keywords: Whistleblowing System, Village Apparatus Competence, Internal Control System and Village Financial Management Fraud Prevention.
PENGARUH PENGUNGAPAN CSR, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGES PERIODE 2015-2019 Hastuti, Aprilia Dwi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACK This study aims to determine the effect of CSR disclosure, managerial share ownership, institutional share ownership, and company size on financial performance in the Food and Beverages sub-sector companies for the period 2015- 2019. Based on the purposive sampling method, the sample obtained is 11 companies, so the data obtained is 55 observational data. The financial performance in this study was measured using Return on Equity (ROE), while the statistical analysis used in this study was multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) program version 18. The results showed that the variable CSR disclosure, managerial share ownership and company size partially do not affect the financial performance of the Food and Beverages subsector companies, while institutional share ownership variables partially have a negative significant effect on the financial performance of the Food and Beverages subsector companies. Keywords: CSR Disclosure, Managerial Share Ownership, Institusional Share Ownership, Company Size, Financial Performance

Page 70 of 88 | Total Record : 872

 68   69   70   71   72 

Filter by Year

2006 2022


Reset
Filter By Issues
All Issue Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi Vol 18, No 1 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 4 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 4 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 3 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13, No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 13 No 1 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 3 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 2 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 12 (2016): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 2 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11, No 1 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol. 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 2 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi More Issue