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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 873 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUBJEK PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN Yunawati, Atik
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The aim of this research to analyze influence of SPPT, sanction, service of duration and lease to compliance of lease subject in doing payment of PBB and also dominant variable have an effect on to compliance of lease subject in doing payment of PBB. This research represents research of survey. Source of data use primary data that is data and questioner of secondary. Technique intake of sampling purposive sample, that is in chosen sample fully pursuant to consideration of researcher alone regarding equipment of data, clarity of data, available and also of data to be collected for this research. Amount of taken sample 88 people of subject lease. Criterion of Sample is lease subject which have done arrears in payment of PBB residing in country sides in district of Mojolaban owning ranking 5 under. Technique analyzes data use doubled linear regression, test of t, test F and coefficient of determination (R2). Result of data analysis obtained by SPPT and sanction tcount > ttable. Both there is influence which is significant among SPPT and also sanction has an effect on to Compliance of Subject lease in doing payment of PBB. Service of lease and duration to compliance of subject lease value of significances (p-value) > 0,005. Meaning Ho accepts and Ha refused by its meaning do not there are influence among service of lease to compliance of subject lease in doing payment of PBB. Fcount > Ftable hence Ho refused to mean Ha accepted by that is there is influence among SPPT, Sanction, Service of lease and Duration to Compliance of Subject lease in doing Payment of PBB. Analysis Data got by R2 60, 9%. Meaning influence of SPPT, Sanction, Service of lease and duration to compliance of subject lease in doing payment of PBB and the rest influenced by other variable which do not check by its research variable. Conclusion of research for example SPPT have an effect on to compliance of taxes subject in doing payment of PBB. Sanction have an effect on to compliance of taxes subject in doing payment of PBB. Service of taxes do not have an effect on to compliance of taxes subject in doing payment of PBB. Duration do not have an effect on to compliance of taxes subject in doing payment of PBB. Dominant variable have an effect on to compliance of taxes subject in doing payment of PBB is Sanction. Keywords: SPPT, Sanction, Service of lease, Duration to Compliance of Subject Lease
PENGARUH PERTUMBUHAN MODAL, DAN PERTUMBUHAN ASET TERHADAP RISK BASED CAPITAL, PREMI NETTO DAN PROFITABILITAS PADA PERUSAHAAN ASURANSI JIWA admin, Ardi Ferdiyanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Insurance business has different properties and characteristics of the type of service business in general. Insurance business took over the risks of other parties so that the insurance company to solid risk if not properly managed. Basic insurance business is a public trust, especially in terms of financial capacity company to meet claims obligations and other liabilities on time. Effect of capital growth, and the growth of the Risk Based Capital assets, net premiums and profitability in life insurance companies in Indonesia. This research is a case study, a life insurance company in Indonesia as the population in this study. The samples in this study using purposive sampling method, in order to obtain a sample of 30 life insurance companies in Indonesia. Risk Based Capital, Net Premiums, profitability, asset growth, capital growth. The results of research conducted analysis shows that there are two variables are variables that asset growth has positive influence on Risk Based Capital while variable capital growth negatively affect the Risk Based Capital. The results of the second test showed that the two variables are variable capital growth and asset growth has positive influence on the growth of net premium. While the third test results indicate that the asset growth variables negatively affect the profitability of the life insurance company. Keywords: Risk Based Capital, Net Premiums, asset growth, capital growth.
PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK ETAP (Studi Kasus pada Perusahaan Tempe Keripik Bintang Selera Ngawi) Suharno, Ali Nur Rohman
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The system is essential in business activity, especially businesses that have complex transactions. Regardless of the increasing complexity of business activities and transactions are also diverse, it is necessary to the management of operational activities that can be controlled properly. The results of the accounting system is a form of information that can be used to determine the company's financial condition and automatically establish the internal control system (SPI) which serves as a control to monitor the course of a system that has been running the company as well as to ensure that the operational activities are effective. This study uses a case study conducted on the owners and employees of companies tempe chips "Bintang Selera" Ngawi. The data required is a general overview of the company tempe chips "Tastes Star", respondents about the recording of transactions, internal control, and human resources. Data collection techniques with interviews and observations. Data were analyzed using qualitative descriptive analysis techniques, primary data in the form of transaction data companies and a number of questions on the owner of the company. The result showed that the preparation of the financial statements contained in the company is not appropriate, so the format that will be proposed and implemented to be able to meet the reporting needs of the company to scale enterprise including the SME category. Keywords: Accounting Information Systems, Internal Control.
ANALISIS PENERAPAN PENYAJIAN LAPORAN KEUANGAN PADA ORGANISASI NIRLABA BERDASARKAN PSAK N0 45 Fadjar Harimurti, Daniel Bagus Prakosa
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research are: 1) To understand the application of accounting at the l Church Pentecosta Church envoy Kartasura. 2) To determine the suitability of the financial statements presented by the Church Pentecostal Church envoy Kartasura with Statement of Financial Accounting Standards No. 45 of the Financial Reporting Nirlaba. Research Organization this form of case studies, in which the research object is selected Envoy Church Pentecostal Church Kartasura. Types of data used is qualitative data and quantitative data. Source of data used are primary data and secondary data. Data were analyzed using descriptive comparative form: 1). Analysis of accounting records include documents used Envoy Church Pentecostal Church Kartasura. 2) compare the financial statements of the Church Pentecostal Church envoy Kartasura with the provisions contained in SFAS No. 45. Output this study indicate that: 1) Recording of the financial transactions in the Church Pentecostal Church envoy Kartasura still has not been systematically and still simple. This was due to the use of documents that have not been in accordance with generally accepted standards, such as not applied journals. 2) The financial statements are presented by the Church Pentecostal Church envoy Kartasura is not in accordance with the financial statements required in SFAS No. 45. That is because the Church Pentecostal Church envoy Kartasura not present the complete financial statements, and some estimates are still using an imprecise term. 3) The results of questionnaires with a total score of 4 and included in the assessment criteria are not appropriate. Keywords: Financial Statements, the Company Nonprofit, Accounting
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Survei pada Profesi Dokter di Wilayah Kabupaten Sragen) Aris Eddy Sarwono, Eva Putri Oktaviani
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the influence of consciousness pay taxes, tax knowledge, understanding of tax laws, the perception of the effectiveness of the tax system and the quality of service taxation partially or simultaneously to the willingness to pay taxes on the medical profession in PHC Sragen. This study used a survey approach to the medical profession in PHC Sragen. The population in this study were all general practitioners in the health center profession Sragen which amounted to 79 people, the sampling technique using quota sampling based on the number of questionnaires returned, as many as 67 respondents. Output coefficients were obtained conclusion: Variable consciousness pay taxes, knowledge of taxation, understanding tax regulations, the perception of the effectiveness of the tax system, and quality of service tax partially positive and significant effect on the willingness to pay taxes) in the medical profession in the health center which Sragen. The contribution of independent variables namely consciousness pay taxes), knowledge of taxation, understanding tax regulations, the perception of the effectiveness of the tax system, and quality of service tax on the dependent variable, namely the willingness to pay taxes in the medical profession in the health center Sragen by 90,5 percent. Keywords: consciousness pay taxes, knowledge of taxation, understanding tax regulations, the perception of the effectiveness of the tax system
PENGARUH TINGKAT SUKU BUNGA, PENDAPATAN, STATUS PEKERJAAN, JANGKA WAKTU KREDIT DAN TINGKAT PENDIDIKAN TERHADAP JUMLAH PENGAMBILAN KREDIT Bambang Widarno, Gerry Pranata
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The usefulness of this study (a) It is expected that the results of this study can be used as a discourse to consider the decision in the provision of credit to the customer, so as to increase the number of loan disbursements per year, and (b) The results of this study can be used as a reference to carry out further research as a source of information. The results obtained by analysis of: (1) Based on the results of the t test table can be seen in interest rates has a value of 781,714 and significance of 0,040. (2) Based on the results of the t test on the table it can be seen that the income of the customer has the value of 4.502 and significant 0,000. (3) Based on the results of the t test on the table it can be seen that the Job Status Customer has the value of 1.845.081 and significance of 0,373. (4) Based on the results of the t test on the table it can be seen that the credit period has a value of 539.831,2 and significant 0,000. (5) Based on the results of the t test on the table it can be seen that the level of education has a value B of 2.131.469 and a significance of 0,387. F test results obtained F value of 38,811 and sig = 0,000, meaning that the independent variable interest rates, customer income, employment status of the customer, the credit period, the level of education together or simultaneously significant effect on the dependent variable number of shots credit. The results obtained by calculating the coefficient of determination value of Adjusted R Square of 0,656. Keywords: interest rate, revenue, employment status, credit period, the level of education, taking credit amount.  
PENGARUH KOMPETENSI AUDITOR, AUDIT FEE DAN GOOD CORPORATE GOVERNANCE TERHADAP INDEPENDENSI AUDITOR Djoko Kristianto, Onne Arfiangga
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 2 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the significance of the influence of the competence of auditors, the audit fee and good corporate governance partially and simultaneously to the independence of the auditor in public accounting firm. To analyze the influence of the dominant variable against the independence of the auditor in public accounting firm. The research method used survey method, the type of data used quantitative and qualitative data. The population in this study is the auditors who work in public accounting firms in the region of Surakarta and Yogyakarta, the sampling technique using quota sampling that a number of 44 respondents, the data collection methods used: questionnaires, observation and documentation. Data analysis techniques used validity, reliability, classic assumption test, multiple linear regression analysis, t test. F test and coefficient of determination. The results were obtained: Competence and significant auditor positive effect on auditor independence in Public Accounting Firm Surakarta and Yogyakarta City. Audit fee and a significant negative effect on the independence of the auditor in public accounting firm. Good corporate governance is positive and significant impact on the independence of the auditor in public accounting firm. Competence of auditors, the audit fee and good corporate governance simultaneously significant effect on the independence of the auditor in public accounting firm. Good corporate governance is the dominant variable influence on the independence of the auditor in public accounting firm. Keywords: Competence of auditors, the audit fee, good corporate governance and independence of auditors
HUBUNGAN ANTARA ISO 14001, ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE Andayani, Rezin
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research purposed to determine the relationship between ISO 14001, environmental performance and environmental disclosure to economic performance. Environmental performance is measured using the Performance Rating in Environmental Management (PROPER) are disclosed in the annual report and the company's economic performance is measured using the Return On Asset (ROA). Sampling method with purposive sampling to obtain samples of 15 companies listed in Indonesia Stock Exchange 2011-2013. Methods of data analysis in this study is the Spearman rank correlation and contingency coefficient C. The results showed that: 1) ISO 14001 has no significant positive relationship to economic performance (ROA). 2) environmental performance (PROPER) has a significant positive relationship to economic performance (ROA). 3) environmental disclosure has a significant positive relationship to economic performance (ROA).Keywords: ISO 14001, environmental performance, environmental disclosure, economic performance
PENGARUH STRUKTUR AKTIVA, PERTUMBUHAN PENJUALAN, DIVIDEND PAYOUT RATIO, LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Eviani, Anantia Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The research purposed to identity and analyze the effect of tangibility assets, sales growth, dividend payout ratio, liquidity, and profitability on capital structure. Sampling was purposive sampling method, in order to obtain a sample of 33 manufactured companies listed on The Indonesia Stock Exchange in the year of 2011-2013. Data was used from the Indonesia Capital Market Directory (ICMD) and Financial Statements manufactured company. The analysis method of this research that used was multiple linear regressions analysis. The result showed that board of (1) tangibility assets did not have significant influence the capital structure, (2) sales growth has significant influence the capital structure, (3) dividend payout ratio has significant influence the capital structure, (4) liquidity has significant influence the capital structure (5) profitability has significant influence the capital structure. Keywords: capital structure, tangibility assets, sales growth, dividend payout ratio, liquidity, profitability
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL MODERATING Putri, Hermila Meiriana
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The aim of this study are to analyze the effect of budgeting participation on job satisfaction, analyzing the effect of motivation on job satisfaction, and analyzing the influence of the participation of the preparation budgeting on job satisfaction moderated by motivation. This is a population with a sample research of accounting, finance, and administration with 40 employees of BPU Rosalia Indah as respondent. The technique of collecting data using questionnaires through validity and reliability test. Technique of data analyzing by classic assumption test, regression, hypothesis testing. The results of research show that (1) there is a significant positive effect of budgeting participation on job satisfaction of employees in the BPU Rosalia Indah. (2) There is a significant positive effect of motivation on employee’s satisfaction in the BPU Rosalia Indah. (3) There is no significant effect of budgeting participation on job satisfaction of employees in the BPU Rosalia Indah moderated by motivation. Keywords: budgeting participation, motivation, job satisfaction

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