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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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SCARCITY AKUNTAN PUBLIK ? Rispantyo - -
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 Public accountant is an accountant who worked in Public Accounting Firm (KAP), either as owners or as employees, who provide services to the general public, especially in the field of audit of financial statements made by his client. In order to become a public accountant a person must meet several requirements that have been determined. The requirements are set out in PMK No. 17/2008. The Indonesian public accountant joined the Indonesian Institute of Certified Public Accountants (IAPI). In FMD 17/2008 explained that the Professional Association of Certified Public Accountants recognized government is IAPI. To date 887 members across Indonesia IAPI consisting of: an active Certified Public Accountants as much as 798 people, and an inactive Certified Public Accountants is 89 people. Certified members spread across 517 offices, including branch offices. When viewed by age, then the productive age less 40 years there are 62 people (77,7%), whereas at the age of 61 years and over are 39,6%. Based on these data, we should be concerned would happen scarcity of public accountants. Public accounting profession is the only profession people trust to examine the financial statements. Thus, the public accounting profession is actually a promising profession. But the facts show that the profession is increasingly rare in Indonesia.   Keywords: accountant profession, public accountant,
PENGARUH TEKNOLOGI INFORMASI DALAM PERKEMBANGAN BISNIS Setyaningsih Sri Utami
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 development of information technology is rapidly triggered by the need for information quickly, accurately, and current. Information technology has become a major facility for the activities of various sectors of life which contributed greatly to the fundamental changes in organizational management structure and operations, information technology has been exploited by some people who can see business opportunities of the technology, influence and role of information technology indirectly, have made an online business grow. Those who understand the business can see good opportunities in the world of online business. Because many of the benefits or profits in the business online. So, Information Technology (IT) plays an important role in the development of online business information technology or IT has been commonly referred to many an important role in various fields that exist in this world. These areas include communications, medicine, economics and others. Online business is a lot of this outbreak could not be separated from the influence and role of IT. Keywords: Information technology, online business, opportunity.
PENGARUH INFORMASI AKUNTANSI TERHADAP KINERJA MANAJER (Studi Empiris pada Manajer Koperasi se-Eks Karesidenan Surakarta) Eko Madyo Sutanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This research was designed to examine empirically about the influence of accounting information to manager performance. This research is expected that it will give advantage to the development of behavior accounting and management accounting. Besides it contributes for the cooperative about factors that influence of manager performance and the impulse of research in the field management accounting in the future. Cooperative manager in the Surakarta regency were used as unit analysis in this research. The sampling method with the clustered sampling use two stages. The data were collected directly with quationer usage from respondent. Data were analyzed by using Structural Equation Model (SEM) with program Smart PLS (Partial Least Square). The result of hypothesis that have been proposed are not accepted; there is no influence of accounting information to manager performance in Cooperative at eks-Karesidenan Surakarta.   Keywords: Accounting Information, Cooperative Manager Performance, Partial Least Square
PENGARUH INFORMASI AKUNTANSI TERHADAP KINERJA MANAJER (Studi Empiris pada Manajer Koperasi se-Eks Karesidenan Surakarta) Eko Madyo Sutanto; Rosita - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This research was designed to examine empirically about the influence of accounting information to manager performance. This research is expected that it will give advantage to the development of behavior accounting and management accounting. Besides it contributes for the cooperative about factors that influence of manager performance and the impulse of research in the field management accounting in the future. Cooperative manager in the Surakarta regency were used as unit analysis in this research. The sampling method with the clustered sampling use two stages. The data were collected directly with quationer usage from respondent. Data were analyzed by using Structural Equation Model (SEM) with program Smart PLS (Partial Least Square). The result of hypothesis that have been proposed are not accepted; there is no influence of accounting information to manager performance in Cooperative at eks-Karesidenan Surakarta.   Keywords: Accounting Information, Cooperative Manager Performance, Partial Least Square
ANALISIS FAKTOR-FAKTOR AUDIT DELAY PERUSAHAAN MANUFAKTUR DAN FINANSIAL DI BURSA EFEK INDONESIA Hernawati - Pramesti; Kristyana - Dananti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solvability. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result of descriptive statistical analysis average of audit delay happened 68,32 days. Regression analysis in multivariate with F test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP, level of solvability joinly influential significant to audit delay. Result of t-test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP doesn't have an effect on parsially to audit delay, only variable level of solvability that is parsially had an effect on significant to audit delay. Keywords: Audit Delay, Profitability, Solvability
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC Tulus - Prijanto; Yuni Pristiwati Noer Widianingsih
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the voluntary disclosure level. Keywords: voluntary disclosure, leverage, percents of public stocks and age of company.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Indra - Kusumawardhani
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Abstract This research examine whether corporate governance, ownership structure, firm size affect earnings management on manufacturing companies listed in Indonesian Stock Exchange during 2006-2010. 32 samples obtained with purposive sampling. Results show that corporate governance, ownership structure and firm size simultaneously affected earnings management. Corporate governance and institutional ownership do not partially affect earnings management, while managerial ownership and firm size negatively affect earnings management. Keywords: Corporate Governance, institutional ownership, managerial ownership, firm size, earnings management.
EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU Mei - Wulandari; Djoko - Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Abstract The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is a form of survey, the research carried out by studying and reviewing the situation or problem in a research object. In this study, the authors take an object of research at PT. Batik Danar Hadi of Surakarta. The type of data being used is qualitative data and quantitative data. Sources of data using primary data and secondary data. Data collection techniques used interviews, questionnaires, and documentation. Data analysis techniques with a qualitative descriptive analysis technique to compare theory with practice. The results of this study indicate that the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta. Systems and procedures for the purchase of raw materials applied by PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. Keywords: Internal Control Systems, Procedures, Accounting Information Systems
ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI Triyana - Widyaningrum; Aris Eddy Sarwono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for large and medium scale enterprises. For it is necessary to study how banks can establish policies to ensure the debtor to manage natural resources and the environment well, especially for small businesses Micro.   Keywords: Machiavellian, Ethics, Ethical Attitudes, Erating A, Dan Erating B.
OWNERSHIP RETENTION, KOMISARIS INDEPENDEN, PROPRIETARY COST, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL DALAM PROSPEKTUS IPO Ririk Yunita Hendry Kusworo Sari
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The first aim of this paper is to look for the possible determinants of the intellectual capital disclosure policy of Indonesian IPOs by relating the content of their prospectuses to ownership retention and independent commissioner. The second aim of this paper is to examine the truth that proprietary cost affects relationship between ownership retention and intellectual capital disclosure, in which proprietary cost was used as a moderating variable. The main result is that ownership retention play a major role in the intellectual capital disclosure policy of firms. Ownership retention has been found positively and significantly affected on intellectual capital disclosure. Inversely, no significant effect was found for independent commissioner. Finally, the result also showed no significant effect of proprietary cost moderating variable on relation between ownership retention and intellectual capital disclosure, leading to H3 rejection. Keywords: intellectual capital disclosure, ownership retention, independent commissioner, proprietary cost, prospectus.

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