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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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ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta) Azizah, Laila Nur; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to find out the contribution of Local Tax and its effecton Local Indigenous Income. The dependent variable used in this study wasRegional Native Income. While the independent variables are Hotel Tax,Restaurant Tax, Billboard Tax and Parking Tax. The population in this study isthe Budget Realization Report of Budget Realization Report (LRA) of SragenRegency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, KlatenRegency, Boyolali Regency and Surakarta City in 2014 – 2018. Samplingtechniques (saturated samples). The analysis used in this study is to use multiplelinear contribution and regression analyses.Based on the calculation of contribution analysis during 2014-2018 it canbe said that, Hotel Tax in Former Surakarta Regency is very less contributing tothe Local Original Income. Based on the calculation can be said that, theRestaurant Tax in The Former Surakarta Regency is very less contributing to theLocal Original Income. Based on the calculation can be said that, Rekalme Tax inFormer Surakarta Regency is very less contributing to The Local OriginalIncome. Based on the calculation can be said that, Parking Tax in FormerSurakarta Regency is very less contributing to The Local Original Income. Basedon the partial spss test results of the Hotel Tax, the Restaurant Tax and BillboardTax have no effect while the Parking Tax affects the Local Original Income.Meanwhile, the hotel tax, restaurant tax, billboard tax and parking tax togetheraffect the original income of the area in the former Surakarta Regency.
PENGARUH PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SRAGEN Marlina, Iin; Suharno, Suharno; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Taxes are a source of state revenue in increasing development interestsand one of the sources of development financing in the welfare of society. Thepurpose of this study was to determine (1) The effect of taxpayer knowledge onmotor vehicle taxpayer compliance, (2) The effect of tax penalties on motorvehicle taxpayer compliance. The research method uses a survey method using aquestionnaire, the type of data used is quantitative data, the data source used isprimary data and secondary data. The population in this study were all motorvehicle taxpayers registered at the SAMSAT Office in Sragen Regency until 2019as many as 522,344 people. The sampling technique used convenience sampling,namely a number of 100 respondents, the data collection methods used:questionnaires and documentation. The data analysis technique used isdescriptive analysis, validity test, reliability test, classical assumption test,multiple linear analysis, t test, F test and coefficient of determination.The result of t count 2.962 with a p-value of 0.004 < 0.05, so Ho isaccepted, meaning that there is a significant effect of taxpayer knowledge (X1) onmotor vehicle taxpayer compliance (Y). The result of t count -1.411 with a p-valueof 0.162 > 0.05 means that Ho is accepted, meaning that there is no significanteffect of tax sanctions (X2) on motor vehicle taxpayer compliance (Y). Thedetermination test shows an Adjusted R Square value of 0.090. It can beconcluded that the motor vehicle taxpayer's frustration variable can be explainedby the two independent variables, namely taxpayer knowledge and tax penaltiesfor other causes outside the model.
PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo) Arantio, Yosua Reno; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo Village. The sampleused in this study is 46 SMEs that have used SIA and from 46 SMEs tworespondents are taken, namely the owner and the finance and or administrationdepartment. The sampling technique was purposive sampling method. This studyshows that owner support, personal technical skills, training and educationprograms affect the performance of the accounting information system.
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI) Zulaikah, Apriyani; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research was conducted on village officials in Sine District, NgawiRegency. The population in this study were all parties involved in the preparationof the APBDes in Sine District, Ngawi Regency, totaling 150 people. Thesampling technique in this study used a non-probability with a purposivesampling method. The data collection technique is done by using a questionnairemethod. The results of this study indicate that the internal control system, the useof information technology and the competence of the apparatus have a significantpositive effect on the accountability of village fund management in Sine District,Ngawi Regency.
PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018) Sukmawati, Sukmawati; Saptantinah P.A, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2,382 with a p-value of 0,019 > 0.05 means that any negativeeffects and significant institutional ownership (X2) on the audit report lag(Y). H acyl tcount -2,059 with a p-value of 0,042 < 0,05 means there is a negative and significanteffect of the independent board of commissioners (X3 ) against audit report lag (Y). H acylt count -3,569 with a p-value of 0,001 < 0,05 means there is a negative and significanteffect of the size of the board of commissioners (X4 ) against audit report lag (Y). F testresults of 8,293 with a p-value of 0.000 < 0.05, which means that simultaneously variablethe size of committee audit (X1), Institutional ownership (X2), the independent board ofcommissioners (X3), and size of the board of commissioners (X4) have a significant effecton audit report lag (Y) . The determination test shows the value of Adjusted R Square0,200 concluded that the audit report lag variable can be explained by the fourindependent variables the size of committee audit, Institutional ownership, theindependent board of commissioners, and size of the board of commissioners because theremaining Adjusted R Square 20% (100%-20% = 80%) isSexplainedDbyD the causes -Dother causes Soutside theEmodel.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR Pradina, Mirna; Sarwono, Aris Eddy; Saptantinah P.A, Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research was conducted on 41 Regional Apparatus Organizations inKaranganyar Regency, the type of data used is quantitative data. The data sourceused is primary data. The entire population in this study were all Civil Servants inthe Karanganyar Regency. The sample used in this study was employees offinance in each Regional Apparatus Organization in Karanganyar Regency. Thesampling technique is done by using purposive sampling method. This studyshows that the Financial Accounting System, financial management, andaccountability have significant impact on the performance of local governments.The moderation regression test results in this study indicate that internalsupervision has the effect of strengthening financial management andaccountability variables on local government performance as a moderatingvariable
PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH TAHUN 2016-2019 Sakti, Wahyu Bima; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Capital expenditures are budget expenditures for the acquisition of fixedassets and other assets that provide benefits for more than one accounting period.This study aims to analyze whether Economic Growth (PE), General AllocationFunds (DAU), and Special Allocation Funds (DAK) have a positive effect oncapital expenditure in districts / cities in Central Java. This study uses secondarydata in the form of PE data, DAK, DAU data from the Central Java ProvinceCentral Bureau of Statistics, and data from the ministry of finance. The sampleused in this study were 35 districts and cities in Central Java, sourced from theRegional Budget Realization Report (APBD) from 2016-2019. The data collectionmethod used in this research is purposive sampling method. The analytical toolused is multiple linear regression with t test, f test, and coefficient ofdetermination test.The results of this study indicate that economic growth (PE) has a positiveand insignificant effect on capital expenditure, while the General Allocation Fund(DAU) has a significant effect on capital expenditure and the Special AllocationFund (DAK) has a significant negative effect on capital expenditure.
KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA Wardani, Hamukti Pramudya; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z-Score modification. The resultsshowed that bankruptcy prediction with the Altman Z-Score Model modificationon Islamic banks in Indonesia that the majority of banks in healthy condition, in2011 and 2012 Bank Bukopin was predicted to go bankrupt, in 2014 Bank Jabarand Banten Syariah experienced potential bankruptcy then in gray area, BankSyariah Mandiri and Bank Panin Syariah experience potential bankruptcy. BankJabar and Banten Syariah in 2015 and 2017 are in the gray area and Bank PaninSyariah experiences potential bankruptcy while in 2018 it is in a gray area. Theresults showed that there were significant differences in financial distress andROA between Muamalat Bank and Other Sharia Commercial Banks.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018 Putra, Anggi Priandita; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stakeholder theory. The type of data used inthis study is secondary data. The results of this study indicate that the significancevalue of inflation is 0.880 > 0.05, it can be explained that inflation has no effecton local tax revenues. The significance value of Gross Regional Domestic Product(PDRB) is 0.000 <0.05, it can be explained that the GRDP has a significant effecton Regional Tax Revenue. The significance value of Total Population is 0.000<0.05, it can be explained that Total Population has a significant effect on LocalTax Revenue. The results of the Determination Coefficient show an Adjusted RSquare of 0.635, the effect of the independent variable, namely inflation, GrossRegional Domestic Product (GRDP) and Total Population on Local Tax Revenuesby 64%, while the rest (100% - 64%) = 36% is influenced by other variables notresearched.
PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH Susanti, Susanti; Sarwono, Aris Eddy; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research was conducted to determine the role of the moderatingvariable of apparatus competence on the influence betweenclarity of budgettargets and accountability of local government performance. The research usesprimary data from Koesioner answers that are distributed to governmentapparatus in Wonogiri District OPD. Sampling techniques using the purposivesampling method.The result of T count 6.927 with a P-value of 0.000 < 0.05 then Horejected means there is a significant influence on the clarity of the target budget(X1) to the performance accountability of the local government (Y). Results FCount of 47.978 with a P-value of 0.000 < 0.05 then this model is precise. Theresults of the R2 test obtained the Ajusted R square value of 0.317 means it can beknown that the influence given by the free variables is the target of the budgettargets (X1) to the bound variables that is the performance accountability of thelocal government (Y) has a real impact of 31% while the rest (100%-32%) = 68%are influenced by other factors outside The moderation variable regression testresults show P – value (significance) for a moderation variable of 0.022 < 0.05,so Ho is rejected, meaning that apparatus competency variable (X2) significantlymoderated the influence of the target clarity of budget (X1) towards the localgovernment's performance accountability (Y).

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