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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,
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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 CURRENT RATIO DAN ARUS KAS DARI AKTIVITAS OPERASI TERHADAP HARGA SAHAM DENGAN RETURN ON ASSET (ROA) SEBAGAI VARIABEL INTERVENING Wuriyanti, Novi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of current ratios and cash flow from operating activities on stock prices with return on assets as an intervening variable in banking companies listed on the IDX for the 2017-2019 period. Population of 43 companies. The sampling technique is purpose sampling. Samples obtained by 25 companies. The data analysis technique used is descriptive statistical analysis, classical assumption test, hypothesis testing and path analysis. The results showed that CR has a positive and significant effect on ROA, while AKO has a positive and insignificant effect on ROA. AKO has a positive and significant effect on stock prices, while ROA and CR have a positive and insignificant effect on stock prices. ROA cannot mediate CR and AKO on share prices in banking companies listed on the IDX for the 2017-2019 period. Keywords: Current Ratio (CR), Cash Flow from Operating Activities (AKO), Return On Asset (ROA) and Stock Prices.
RANCANG BANGUN SISTEM INFORMASI AKUNTANSI SIKLUS PERSEDIAAN PADA RUMAH SAKIT Setianingrum, Liya Anggraini
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Hospital is one of the business areas that every year required accountability report to the company leadership in the form of financial statements. The purpose of this research is to design an accounting information system inventory cycle on the procurement of drugs and medical devices in accordance with applicable standards and tailored to the needs of Hospital. This research uses descriptive qualitative method that provides an overview related to the design of accounting information system in accordance with accounting standards that should be and by using SDLC (System Development Life Cycle) theory. The samples used in this study were hospital employees associated with existing drug procurement procedures and medical devices using Non-probability Sampling. The types of data used are qualitative data and quantitative data sourced from primary data and secondary data. The results of this study stated that the Hospital has implemented procedures for procurement of medicines and medical devices tailored to the needs of hospitals. However, overall the procedure applied still has weaknesses and has not run effectively and efficiently in accordance with the standards of the procedure that should be. Therefore, the development of existing inventory cycle accounting information system to minimize risks and losses that may occur in hospitals. In addition, the hospital management needs to reform the procedures applied such as conducting training on new employees related to the company's accounting information system to establish the authority and responsibilities related to the procurement of drugs and equipment of the Hospital.
Pengaruh Analisis Profitabilitas, Kebijakan Deviden dan Struktur Modal Terhadap Harga Saham (Sektor Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2016-2018) Ulviyani, Geta
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to final out influence of profitability, dividend policy and capital structure to the stock price of property and real estate companies which are listed in Indonesia Stock Exchange. This research use secondary data in the animal report of property and real estate companies which are listed in Indonesia Stock Exchange in 2016 – 2018 periodes. This research is quantative type because in it refers to the calculation of resarch data in the form of numbers. The variabels of this study include dependent and independent variables. The sample was chosen using purposive sampling method, with the number of 15 companies during the periodes 2016 – 2018. Data analysis thechniquesuse are descriptive statistical test, classical assumption test, multiple linear regression analysis and hypothesis test. The analysis is done by using SPSS 23 program. The result of the reaserch show that profitability have an influence positive and significant effect toward stock price in property and real estate companies. Dividend policy have an influence negative and no significant toward dtock price in property and real estate companies, and capital structure have an influence positive and no significant effect toward stock price in property and real estate Keywords : stock price, profitability, dividend policy, capital structure.
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL DAN UKURAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH Meutia, Windari
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract ThisZ study aims to determine Zthe effect of local revenue, Zcapital expenditure and size of local Zgovernment on the financial Zperformance of Zlocal governments in Central Java province. This research was conducted in Central Java Province, the type of data used is quantitative zdata. The zdata source zused is zsecondary data. The zdata used zin zthis study were obtained from information on the APBD, the realization of the APBD and the balance zsheets zof the zdistrict zand municipal zgovernments zof Central zJava Province during the z2016-2018 zfiscal zyear with zthe zsampling population using purposive sampling. The zpopulation in this study is the Regional Government of Central Java Province,z amounting zto 35 regions zconsisting of 29 zdistricts zand z6 cities. The zsamples in zthis study zwere all zdistricts and zcities of zCentral zJava zProvince zwhose data met the requirements zand could zbe obtained zfrom the zDirectorate General zof zFiscal zBalance, Ministry zof zFinance. The zresults zof zthis study indicate zthat local revenue has a significant zeffect zon the zfinancial zperformance of local zgovernments. Capital expenditures zdo not zhave a significant zeffect on zlocal government zfinancial performance. The size zof thez local government zhas a zsignificant zeffect on zthe financial zperformance of zthe zlocal zgovernment. Keywords: PAD, capital expenditure, size, financial performance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Nany, Magdalena; Santosa, Nina Noviyanti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

More clients needed more public accountant’s services. Public accountant firms will compete each other to get clients. Clients switched their public accountant for various reasons. The objective of this research was to give empirical evidence about the effects of management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership on auditor switching both partially and simultaneously. Financial statements data of company listed in Indonesia Stock Exchange were analyzed by logistic regression. The results show that audit opinion, client’s size, public accountant’s size and public ownership partially have significant effect on auditor switching. On the other hand, management changes, financial distress and ROA changes partially do not have significant effect on auditor switching. The result also show that management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership simultaneously have significant effect on auditor switching.
ANALISIS PENGARUH JUMLAH KUNJUNGAN WISATAWAN, JUMLAH OBJEK WISATA DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pemerintah Kabupaten Karanganyar) Hesty Maharani; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6216

Abstract

Regional original income is revenue sourced from the region. Thepurpose of this study was to determine (1) The effect of the number of touristvisits on local revenue (2) The effect of the number of tourist objects on localrevenue (3) The effect of hotel occupancy rates on local revenue. This study usessecondary data in the form of local revenue data, the number of tourist visits, thenumber of attractions, and hotel occupancy rates. The population in this study isKaranganyar district during the period 1998-2018. The sampling technique inthis study uses the saturated sample method. This study uses multiple linearregression analysis techniques with the results of the study showing that thenumber of tourist visits has no effect on local revenue, the number of attractionshas an effect on regional income, and hotel occupancy rates have no effect onregional income.
PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Erika Muliasari; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6218

Abstract

This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax administration system and therisk of tax sanctions have a significant effect on the compliance of individualtaxpayers who do free work.
PENGARUH SIMPANAN ANGGOTA, PINJAMAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA Widi Nur Lestari; Bambang Widarno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6219

Abstract

This study aims to determine the effect of member savings, member loansand number of members on the remaining results of operations. The types of dataused in this study are qualitative and quantitative. The data source used issecondary data. The population in this study are all financial statements inSurakarta Civil Servants cooperatives. The sample used in this study is thenumber of member deposits, member loans and the number of members during the2009-2018 period. The sampling technique uses purposive sampling with certaincriteria. The data analysis technique used in this study is multiple linearregression. The results of member savings, member loans and total membershiphave a significant positive effect
PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta) Octalia Risha Susilawati; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6221

Abstract

The purpose of this research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this research was the staff accounting of the OPD in Surakarta City. Type ofdata uses in this research is primary data and the population was 33 OPDD inSurakarta City. The data obtained by quetionnaires. The data were analyzed byusing multiple linear regression analysis. Technique of data analysis use a classicassumptionatest, multiplealinear regression analysis, t-test, F-test and coefficientof determination(R2). Results of this research indicate that accounting internalcontrol, the use of information technology and human resources capacityoversight a positive significant influence on the reliability and timeliness offinancial reporting in thealocal governments in the Surakarta City.
PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA Amien Mustofa; Rispantyo Rispantyo; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6222

Abstract

The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntests, multiple linear regressiontests and hypothesisstesting. The results of the analysis from the hypothesis testshow that attitudes have a significant effect onnwhistleblowing intentions, andprofessional commitment and perceptual control have a effect but not significanton whistleblowing intentions.

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