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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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STRATEGI, TEKNOLOGI INFORMASI DAN PENGEMBANGAN UKM DI ERA OTONOMI DAERAH Djoko Kristianto .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

  Abstract The Among careful proper of statement of John Naisbitt: Think Globally locally act and which is implementation by Morihiko Hiramatsu, Governor Oita, Japan become password work One-Village, One Product Movement (movement one countryside one product) used as by frame to develop local excellence which orient global market. Undeniable is true problem of performance oftentimes become constraint or bogey at small and medium industry sector to expand. With existence of progress of technology and science expected can assist the make-up of performance. One of the exploiting of the technology is usage of technology base on information (TI). With existence of progress of technology and science expected can assist the make-up of performance Hence solution able to be conducted to push growth and improvement of performance of UKM is needing the existence of real step of usage of TI so that/ to be can be competitive with big scale company in this case it is of course TI have to earn to be used as by appliance able to improve performance productivity and advantage maximization profit to UKM. Some anticipated factor have important role in spreading of TI one of them is support and role of government agency. Hereinafter according to King role of the institute in this case is as vendor of information about technological innovation, owner of authority of regulation, as provider of aid of financial, executor research into and inwrought development, and protector to ownership of copyrights. Some idea model trying to join local excellence (internal environment) and global market opportunity (external environment) in business, require to be tried with a few adjustment with condition of existing objective to develop UKM in face of free market in autonomous framework of area. Keywords: Strategic, Globalization, Autonomous of Area, Information Technology, Small and Medium Industry, Science and Technology.
ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK Bambang Widarno .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The  Indonesian is state with moslem majority resident. More than 200 million Indonesia resident, 80% confessing to believe in Islam, but did not mean that Indonesia is Islam state. Indonesia as according to its constitution represent secular state dissociating positive laws of political with religion law. Stipulating of law No. 38 Year 1999 about Management of Religious obligatory, Chapter IV section 14 is article 3 expressed that: " Religious obligatory which have been paid to the order of religious obligatory amil body / institute religious obligatory  “amil” tapered down from profit / earnings of[is rest of hitting pertinent Iease as according to legislation going into effect", and law No. 17 Year 2000 about third change to the law Income Tax sounding: "paid religious obligatory by moslem institute or person to formal religious obligatory amil institute can lessen pertinent income tax". Taxpayer can use payment of religious obligatory as income tax pengurang by including the amount of payment of religious obligatory in Notice go into operation in the year Iease 2001. Confessed of religious obligatory as Iease pengurang mean will give Iease incentive to taxpayer which also religious obligatory payer so that one would more impel again to pay for religious obligatory. In this article is also studied procedure enumeration of Iease caused by the religious obligatory Keywords: Religious obligatory, Income Tax, BAZ / Laz
PENERAPAN AUDIT MODERN DI ERA TEKNOLOGI INFORMASI Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Progressively information exploiting broadness and progressively share information for all decision of business, hence quality of information very is needed. To be able to provide information which with quality, needed use technology, this matter because of technology so central in assisting to yield information faster, efficient and with quality. In a condition information technology expanding like this time, accountant claimed to be able to keep abreast of the by out for study information technology. There are some reason hit is important of accountant study the the information technology, among others accountant expected not only as consumer but expected as developer a system and as auditor expected can evaluate and system, by owning the the ability hence accountant can obtainget beneficial position along with information system growth like this time. Go together information technology growth with usage computer network which progressively wide, hence transaction process also experience of change, transaction process expected faster, and progressively wide. Thereby accounting process also will experience of change, because progressively the increasing of requirement of information which quickly, wide and is accurate, hence accountancy as process to yield finance information also experience of growth Keywords: Modern Audit, Information Technology
PENGALAMAN DAN TANGGUNG JAWAB AUDITOR SEBAGAI DASAR MENDETEKSI KEKELIRUAN DAN KECURANGAN Lilik Subagiyo .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Accountant as a professional claiming to apply its professionalism in conducting inspection to financial statement. Accountant also have to apply its deftness of such as those which expressed in common public standard third that or the obligation of. auditor use attention and carefully deftness professionalism in audit and in compilation audit report. Standard make an audit of by explicit claim auditor to give sensible certainty that by mistake error, insincerity and irregularities, fraud, in financial statement having the character of material of  detected. Besides also an accountant in executing inspection duty claimed to have membership and ability. By mistake error, insincerity and irregularities, fraud, meaning indication of is existence of is wrong material saji both for intended and also which is not intended done by individual and also organization Keywords: Error, Insincerity, Irregularities.
MANFAAT INTERNET BAGI AUDITOR Fadjar Harimurti .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Revolution information technology that happened in this time push company to exploit computer technology to execute various activity of operational activity and managerial. Technological of exploited computer alter accountancy data process method, from manual process method become process method base on computer technology. Auditor, as one of the parties related to entrepreneur circle, have to continue to perceive every growth that happened in business world, including various hardware and used software to support company performance in improving business activity effectiveness and efficiency. This change 'forcing' auditor have to can adapt by various existing growth and change, including accountancy practice growth which medium happened and which possible earn happened. Keywords : Internet, Auditor, Technological computer
AKUNTANSI SUMBER DAYA MANUSIA SEBAGAI ALTERNATIF DALAM PENYUSUNAN LAPORAN KEUANGAN Suwarto - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Conventional accounting journal human resource us expenses not as assets. While human resource accounting journal human resource as assets in order to appraisal it’s monetary value. Present and tomorrow, potential of human resource can give advantages at business. At tomorrow, it’s advantages will give economy value for enterprise in planning and give economy value for enterprise in planning and control human resource. Keywords: Accounting human resource, expense, assets advantage.
EFEKTIVITAS PERENCANAAN DAN PENGEMBANGAN SISTEM INFORMASI Bambang Widarno .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The fact show us that information technology changes the way organizations compete. It become a strategic tool to attain their competitive advantage. We found that, implementation a new system may arise problems: anxienty and social pressure. Individual may be willing to perceive and use a new technology or system because of their manager or peer pressure. Finally, conclusion suggest that top management support, hardware and software, quality of system, informations, and service, individual aspects (skills and knowledge), and purpose of systems affeceted these dimension of system information acceptance.   Keywords: information system, mount acceptance, management support, service quality
PENYUSUNAN ANGGARAN PERUSAHAAN SEBAGAI ALAT MANAJEMEN DALAM PENCAPAIAN TUJUAN Fadjar Harimurti .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Management of company do not far differ from management project meant to give guarantee attainment of print blue about long-range program, which include market compartment, production technology and product, officer, finance, company image, management information system, cultural of company with expense is matching with the one which budgeted previously. Process compilation of budget represent compilation process plan short-range, what is in company orient profit, election of plan based to the activity plan impact to profit. Therefore very often process compilation of budget very often conceived of by compilation plan planning profit short-run. To enable top management conduct election of activity plan affecting to do well by profit, management use technique analyze profit and cost-volume. The analysis and this profit, differential accounting information enable management to conduct election various activity alternative to be mentioned in budget. After activity plan selected to reach budget target, manager which share to execute the activity plan need resource, to enabling it reach budget target. Keywords: budget participation, compilation planning long-run profit, budget target
SISTEM AKUNTANSI SYARAT UTAMA DALAM BERWIRAUSAHA Boedyo Supono .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT   Failure most off all from scale businessmen UKM because of 4 (four) factor namely : fund; effort management; skillfull human resources (SDM) and professional and also extension of marketing. To overcome the weakness before hand require to be woke up a system specially accounting system as main condition in managing company. Entrepreneurship is alternative of in reduction of unemployment and increasing of income to all actors. One of nature of personality to being owned by entrepreneurs is ability of organizational in understanding of can arrange purpose, orient responsibility and result to hard job. One form of responsibility relate to arrangement of finansial to be effective if applying accounting sytem matching with Indonesians accounting principles.   Keywords: accounting system, entrepreneurship.
SISTEM INFORMASI DAN BUSINESS PROCESS REENGINEERING M. D. Rahadhini
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Today’s environment is characterized by increasing levels of competition. Enterprises wanting to increase their market share or obtain profits must adapt to changes in the environment. Consequently, many changes in business methods are beginning to appear. One of them is Business Process Reengineering (BPR), defined as the fundamental rethinking and radical design of business processes to achieve dramatic improvements in critical, contemporary measures of performance. Among the potential enablers of BPR is Information Technology (IT). IT makes it possible to obtain improvements in BPR, through not just by itself. This paper will demonstrate the importance of IT in one of the most prominent methodologies. Enterprises can make their tasks easier, redesign their organization, change the way they work, and achieve spectacular improvement using, among other enablers, IT. Keywords: information technology, BPR, organizational performance

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