Jurnal Akuntansi dan Sistem Teknologi Informasi
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
Articles
872 Documents
REVOLUSI TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP PERKEMBANGAN SIM DAN MANFAATNYA BAGI AUDITOR
Djoko Kristianto .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (50.154 KB)
Abstract Revolution information technology in this time, influencing each;every facet life of modern society, have placed computer technology as indivisible shares in its life to water down and quicken completion of task and also improve their performance. Progress and is sophisticated of technology at this communications era bring consequence conducting of date processing process quickly and effisien with possibility present information output. At management information system framework is in fact recognized two direct coresponding concept with decision making, namely SDS, system decision structured with DSS, System Participation auditor support decision in electronic discussion pass e-mail open other dimension in e-mail exploiting in accountancy area, specially in auditor interest development. With information, many public accountant office which have obtained required date in research into to hit accountancy which is medium happened and arising out impact from change in business world. Auditor require to adapt and join in to exploit internet in their interest development Keywords: Revolution Information Technology, System Decision Structured (SDS), Decision Support System (DSS).
PERAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEUNGGULAN KOMPETITIF
Erni Widajanti .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (58.159 KB)
ABSTRACT Movement of environmental change very quickly pushes company to immediately to give response to change that happened. This speed aspect represents important matter so that company can reach competitive excellence. To realize speed, many company exploit information technology (IT) is optimal of owned business process. From other side speed, use IT can give appliance which can improve efficacy of company pass the source elementary competitive excellence of company like low expense, very good customer service or management enchain consignment which is superior. Besides IT also give excellence of other competitive to company in the case of information technology assist company develop business which focusing at customer, information technology enable company engineer to repeat business process, information technology enable company become nimble company, information technology make company of virtual, information technology as medium to develop company which can yield knowledge Keywords: information technology, competitive excellence
PELAYANAN PUBLIK YANG BERPIHAK PADA KESEJAHTERAAN MASYARAKAT
Sumaryanto - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (38.537 KB)
ABSTRACT Quality of public service influenced by Some dominant factor among others is public policy, covering finance aspect, technological and good human resource being and also nature and also organization, environment and characteristic society itself, including in it mount education, mount earnings, norm, political, free mass media, and governmental control to public service. Key from make-up of the public service quality is how to improve position balance bargain between various stakeholders, because to increase efficiency require action from various corner. Keywords: public service, society prosperity, public policy
INVESTASI DI PASAR MODAL BERDASARKAN LAPORAN KEUANGAN DAN HARGA SAHAM
Setyaningsih Sri Utami
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (70.89 KB)
Abstract Capital market is activity bringing into contact between long-range fund buyer and seller in order to developing its effort. In executing its economics function, capital market provide facility to remove fund from lender to borrower, expected of is existence of capital market will be able to become fund gathering alternative besides banking system. Capital market enablecompany publish securities that are in the form of debt sign letter and or proprietary marking letter share. Important information which it is important to know investor candidate before doing investment capital market that is shall have knowledge company financial statement information and share price. To investor represent consideration, do profiting to buy pertinent company share or price of stocks. Analysis represent matter which very base, which must be done by investor before doing conducting investment at share. Without rational and accurate analysis of possibility all capital owner. will obtain get bigger loss. Decision to buy share happened when estimate value intrinsic value above market price, on the contrary decision sell share happened when estimate value under market price, therefore, determining capital owner price of stocks have to analyze beforehand to share exist in stock market utilize to determine which share or portfolio which is how which can give advantage most optimal Keywords: debt to equity ratio, cost of capital, investor, fundamental analysis, technical analysis, net assets approach, investment opportunity approach.
PENGENDALIAN INDEKS HARGA SAHAM GABUNGAN UNTUK MEMACU INVESTASI MASYARAKAT
Suwarto - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 6 No. 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (60.055 KB)
ABSTRACT There are economic and non economic factors affect investment. Stimulus the activity of market securities called macro economic condition such as: gross national product ; circulation of money, inflate; stock of foreign exchange, balance of payment; interest and exchange rate. We need policy to espouse indicator of monetary economic FSR increasing of price index of stock grouping will motivate people to take investment of securities. Furthermore increasing price index of stock grouping. According to equation of y = 976114,21 - 351,693 X1 + 5.587,169 X2 – 0,208 X3 – 47,617 X4 + So, We can priority control : interest (X2); inflate (X2); exchange rate (X2); and circulation of money (X2); for increasing price index of stock grouping will motivate people to talk investment of securities. Keywords: price index, exchange rate, securities, investment, balance of payment
AUDIT DATA AKUNTANSI TERKOMPUTERISASI
Aris Eddy Sarwono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (58.941 KB)
Abstract Financial statement represent the form of management responsibility to party side of outside company to the financial position and result of company operation of during an specified period (usually one year). Financial statement compiled by pursuant to standard of accountancy and inveterate practice accountancy in the world of accountancy. Accountancy standard published by accountant profession by the name of financial accounting standard. This accountancy Standard is made by reference by all side which is related to financial statement. In course of compilation of financial statement conducted by manual or computerized. When used by the way of manual of hence will be used by documents and accountancy note of like journal, general ledger, trial balance etcetera. When used by computer of hence some note of accountancy and document will becoming not there is because direct processed in computer or saving on form the file. Keywords: audit, financial statement, financial statement standard
AKUNTANSI SUMBERDAYA MANUSIA: ANTARA HIDUP DAN MATI
Rispantyo - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (49.9 KB)
Abstract The practice accounting expands along with blooming economics. One of the existences of growth of practice accounting is human resource accounting. There are some logical reason able to be used as basis for apply the human resource accounting. The reason for example, that to form the resource human having membership coasted money big, individual value in organization, or as walking of era of information technology in this time, human resource become the its top attention. On the applying, human resource accounting experience of the resistance. The resistance especially it him because do not of is existence of agreement in measurement assess the human resource, what later will be mentioned in balance. Till now, this human resource accounting not yet been applied, so that its status we can say " between this and dead”. The writing life try to give the brain-storming for the can "to living of" human resource accounting, what is expected can improve the quality of financial statement in the case of economic decision making. Besides, do not theory development ought to "dead", but continued useful till and can answer the new question of arising out. Keywords: human resource accounting, financial statement
DAMPAK PRIVACY TERHADAP E-VENDOR TRUST KONSUMEN DI SISTEM E-COMMERCE
Agung Nur Probohudono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (49.623 KB)
ABSTRACT The Information system base on the internet of many used by moment of internet represent the open platform (open platform) so that eliminate the company of at certain vendor like if using closed system (proprietary systems). Internet represents the most economic media to be used as information system bases. Electronic Commerce represent the usage of computer network to conduct the purchasing and goods sale, service and information electronically Besides level of benefit capable to the through the network which world, internet represent the system of computer network owning susceptance (vulnerable). Long distance dissociating consumer and situs expense and infrastructure of internet yield the uncertainty in transacting by e-vendor so that customer client have the risk of loss of money and privacy. Trust become the catalyst to transaction of seller and buyer making consumer have the big expectation to satisfy to the relation link. Trust to electronic vendor determine the consumer decision to do conduct the relation of business of e-commerce. The vendor will hinder the consumer use the product of web vendor. Key element from privacy is operation of related to accessing physical to of their his self and requirement independent of related to identity and relation of interpersonal Web site privacy influence the trust consumer, influencing attitude and desire buy from consumer. Keywords: privacy, trust, e-commerce
REVIEW PENELITIAN TENTANG EARNINGS MANAGEMENT TERHADAP KINERJA PERUSAHAAN
Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (74.899 KB)
Abstract Finance Information to company represent one of the information regarding hit the condition of company especially information having the character of finance, the information elementary serve the purpose of in performance assessment of an company. relevant information in obtainable performance assessment from balance report, because during the time size measure of erformance relied on by a profit acquirement of company report of company Balance of be of benefit to investor especially for the decision making of invesment, this matter relate to the return expected will be obtained by investor (return ekspektasi). For the reason management try to arrange the profit presented, that is by improving profit reported so that company performance seen nicely. The action recognized by earnings is management. here are some definition of concerning earnings management and also some research of related to this earnings management, breakdown of in detail regarding the earnings management and also issue of related to earnings management will be presented at solution shares. Intention of this article writing is mereview of some research of concerning earnings management, and finally from some the review research of dambil conclusion of about this earnings management will be able to influence the performance of an company. Keywords : company performance, earning management
TINJAUAN MENGENAI ASPEK PERILAKU DALAM PENGGUNAAN TEKNOLOGI INFORMASI
Lamidi - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (60.328 KB)
ABSTRACT Usage of information technology at least have three important components, that are hardware, software and brainware. Research about usage of information technology which focused of behavior aspect more done. This thing very important because behavior aspect of brainware in articulating information technology to determine success of applying of information technology, so that behavior of user information technology of course important to be paid attention. Technology Acceptance Model (TAM) is modeling widest research and popular applied to adoption of information technology. The assumption of TAM that 2 individual confidence, that is perceived usefulness and perceived easy of use be main effect for behavior of computer acceptance. This article expected able to give references about the importance of readiness of user in development information technology, which "the human errors" in applying of information technology still be constraints for individual and also institute. Keywords: information technology, behavior, technology acceptance model.