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Contact Name
Nur Endah Fajar Hidayah
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editor.jasti@gmail.com
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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
ISSN : 16937635     EISSN : 2655156x     DOI : 10.33061
Core Subject : Economy,
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
IMPLIKASI AKUNTANSI SYARIAH DAN ASURANSI SYARIAH DALAM LEMBAGA KEUANGAN SYARIAH Djoko Kristianto .
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Insurance is an agreement, by which a underwriter bind itself to the insured by accepting an premium, to give anti to it because a[n loss of damage or advantage which is in hope,yang possibly will in its distress because an event which is not certain, or to give an payment based by to the dying or its life is underwritten someone. Accounting Principles Board statement define the the following accountancy: Accountancy is a service activity, what its function give the quantitative information, generally in size measure money, hitting an economic body of ang meant to be used in decision making of economics used in chosening among some alternative. congeniality Akuntansi of above representing congeniality conventionally, while accountancy of moslem law represent the accountancy which is based on principles of moslem law which its esensi base represent a effort for the contruction of modern accountancy into form which humanist and loaded assess. "Therefore, effort to look for the accountancy form which have face to humanist, emansipatoris, trasendental, and teologikal represent the effort which undoubtedly”. Keywords: moslem law accountancy, moslem law insurance, financial institution moslem law
PERKEMBANGAN TEKNOLOGI DAN SISTEM INFORMASI UNTUK PENINGKATAN E-GOVERNMENT DALAM PELAYANAN PUBLIK Suprihatmi Sri Wardiningsih
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Growth of information technology in this case computer technology can support the decision making in conducive modern organizations of work in organization can be finished quickly, accurate, and efficient. Information technology (TI) defined by as technology used to obtain get the, manipulation, presenting data. The All manager is this time claimed by their ability to be able to exploit the information influencing organizations so that can make decision precisely pursuant to the information. At our tataran governance recognize the term e-government which is becoming trend in this time, How exploiting TI in governance which we recognize with the phenomenon " e-government"nya ? The reality exploiting TI in governance do not such as those which we conceive the, congeniality TI in governance still limited to computer for the typing of and support the process of eye administration. Function TI for the process of data processing and transaction which ready complex and also public information a long way off from expectation. Keywords: Information Technology, e-government, public service.
KAITAN SISTEM OTOMATISASI KANTOR DENGAN PRODUKTIVITAS KERJA Fadjar - Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Program of data processor enable the making and formal correspondences repair and other document. Interview or have conference the long distance can lessen the time journey which castaway to professional manager. Electronic post enable the process quickly to officer needing information which usually require the time days even to be able to until to them. And electronic calendar enable the officer to schedule the meeting- working meeting with as efficient as possible. Keywords : system of office automation, productivity work
PERANAN SISTEM INFORMASI MANAJEMEN DALAM RANGKA PENINGKATAN DUNIA PARIWISATA INDONESIA Sumaryanto - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Our Challenge more and more felt by since early the happening of monetary crisis before year-end 1997, even up to now even also still felt by its impact. Riot for the shake of despicable riot is which knock over all angle of fatherland of is condition of this, so that a number of area owning many potency of “wisata” and tourism activity experience of the drastic degradation in number domestic and also foreign tourist visit. The collapse is national economics in this time, especially as overseas debt. Effect, hence effort the effort economics base on the domestic strength start to become the expectation. One of them is object tourism which is spread over in all Indonesia. Nowadays mankind of mankind of Indonesia tourism have to can look for the correct strategy to overcome the economic business resistance and also cultural and political resistance from outside to go forward to become one of the opportunity and alternative, at least with a purpose to prevent the Indonesia tourism become to retreat rear. Keywords: Tourism World, Information System Management, E- Government.
PERAN INTERNAL AUDIT DAN KOMITE AUDIT DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Good Corporate Governance (GCG) is the situation toward good manage in the business, there are transparency and accountability. Therefor, need cooperation of  all section within the company ,  for example top manager until low manager. Exception corporation, the organization need internal control, usually name Internal Control Systems (ICS). Internal Control Systems have been done auditor intern, internal auditors accountable  for their duties to the management company. Some companies have the commissioners and shareholder need to audit committe.. In daily activities between internal audit and audit committes should work together in realizing the condition Good Corporate  Governance (GCG). Auditor intern have duty to success intern control, and audit committe have duty to review the task of auditor intern and accountability to precident director and shareholder. The members of the committe audit have background at least master degree of accountant and skill as an auditor in the Accoutant Public Corporation. Keywords: Good Corporate Governance,  Auditor Intern, Audit Committee and Internal Control Systems (ICS)
TAX REFORM PAJAK PENGHASILAN Fadjar - Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Tax for Indonesia state function as budgeter and regulatory. The first tax function finally place tax as governmental pledge to yield acceptance which at the farthest from tax sector. To realize this matter government make a policy in the form of tax reform. Tax reform for the income tax for example change of tax rate, extention of tax subject and object, gift of taxation facility and priority for the case of is certain. From here can be seen that target of tax reform is to realize goals acceptance of state. Keywords: Tax reform, budgeter function, regulatory function.
INFORMASI AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJER Untung - Sriwidodo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Each responsibility center have manager in charge of a activity that happened in center which responsibility head, and periodical the manager will justify result of its job to company head. Type of center responsibility there is four types that are earnings center, cost center, profit center and investment center. Responsibility accounting information useful in operation of management, because emphasizing at relation. Among information with manager in charge of to execution and planning. In evaluating measurement of manager performance center responsibility of answer there three used performance that is efficiency, effectiveness and economic. Keywords: center responsibility, control of management, manager performance.
PERAN PERBANKAN DALAM MENGEMBANGKAN SEKTOR USAHA KECIL-MIKRO YANG BERWAWASAN LINGKUNGAN Aris Eddy Sarwono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The Bank has a role as intermediary in connection with the debtor. Businesses that have a negative impact on the environment will cause un consistence business, which in turn will affect the banks as creditors. Liabilities for environmental management by industry-large and medium scale industries have been regulated in legislation. For banking policy that requires little effort to preserve the micro-environment is also not yet accommodated. Banking policies in order to encourage the debtor to carry out environmental management is also inadequate. Keywords: Bank, industry large and medium scale, environmental.
MENGELOLA PAJAK UNTUK KESEJAHTERAAN ANGGOTA KOPERASI Bambang - Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Tax assumed something that apprehend and avoided, though tax for the development of nation. On the other side co-operation is obliged to be secure and prosperous of its member. With the existence of tax of course prosperity obtained SHU is co-operation member will decreasing. At the time we attitude and manage obligation of taxation wisely, to be prosperity of member also form. In fact non impossible matter and contradictive that with execution obligation of taxation according to order, also can improve prosperity of member. Transformations some of earnings of service become deposit form prosperity of member (SKA) represent solution. Needed by socialization and support from meaning related parties will be important of management done tax wisely and is logical   Keywords: tax, earnings transformation, deposit prosperity of member.
TANTANGAN MENCIPTAKAN KEUNGGULAN KOMPETITIF DENGAN PENILAIAN KINERJA YANG KOMPREHENSIF M.D . Rahadhini
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The critical factor that relates to the succees of organization in long-term is its ability to measure how good its employees are in working and using information to make sure that the implementation of appraisal has fullfilled the standard and increased better along the way. Performance appraisal is a proper means in evaluating and developing also in motivating employees. Performance appraisal can be the way to help person in managing their performance. But appraisal has to be done in certain method and technique that is adjusted to the situation and condition of organization, such as culture of organization. It must be identified what factors that make an appraisal becomes effective and what obstructions that may appear. So the goal of performance appraisal should help employees to improve their performance, and with the available system it should produce active involvement from all parties that are exist in the organization whom are influenced by appraisal activity. Keywords: performance appraisal, effective appraisal, employee involvement, evaluation

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