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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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Kota surakarta,
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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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ANALISIS KOMPARATIF PERSEPSI GURU SEKOLAH MENENGAH ATAS TERHADAP PROFESI AKUNTAN PUBLIK DAN PROFESI LAINNYA Sri - Marjani
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 The purpose of this research is to know the perception of high school teacher (SMA) against the profession of public accountant comparable to other professions, medical profession and advocate. This research data are derived from primary data. The population in this research is high school teachers in Surakarta. The sampling technique with the purposive sampling are guidance counseling teachers and class guardian. The statistical methods used to test the research hypothesis is descriptive analysis, T-test and ANOVA. The results of this research show that high school teacher perception of the profession of public accountant is lower than the medical profession but higher than the profession of advocate. There is no difference in the perception of high school teacher’s profession of public accountant and the other professions, medical profession and advocate based on gender. There is no difference in the perception of high school teacher’s profession of public accountant and the other professions based on experience. Keywords: perception, high school teacher, public accountant.
DETERMINAN PRESTASI AKADEMIK MAHASISWA KELAS PENGANTAR BISNIS Anggita Langgeng Wijaya; Nik - Amah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT This research tests the determinant academic performance for a sample of fundamental business class. The determinant consist degree of class participation, gender, studying time and part time work as predictor of academic performance. Population of this research is all of new student at first semester from accounting education department at IKIP PGRI Madiun. In this study, sample consist 109 students from three fundamental business class. Hypothesis test of this research uses multiple regression analysis. Classical assumption test and test of normality also use in this research. The results show that: class participation positively affects on student academic performance; gender negatively affects on student academic performance; studying time had no affects on student academic performance; part time work had no affects on student academic performance.   Keywords: class participation, gender, studying time, part time work, student performance.
AKUNTABILITAS DAN GOOD CORPORATE GOVERNANCE PADA PELAYANAN PUBLIK DI BIDANG PENDIDIKAN Puji - Nuryati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Education is one of public services. Public service education is very important thing for societ, in improving its quality, improvement quality of teachers and staff of education, as well education service management which of high quality need good corporate governance (GCG). The application of good governance can improve good public service. In management of financial education should follow/submit accountability principle and transparency. Accountability in management of education is needed as a justifying from to wards financial. The usage and performance school organizer. The aims of this paper are providing description accountability application and good corporate governance to public service education or school. This submitted because in fact there are only some schools which are implementing accountability and good corporate governance rightly. The main principles which are underlied good school governance are (first) accounting, (second) transparancy, and (third) participation. School/ education institution is public which is societies are providing their faith in education case need apply good school governance (GCG) even though there is not universal good governance model for school. Keywords: Good school governance, accountability, good school governance.
ANALISIS PENERAPAN SISTEM AKUNTANSI PENDIDIKAN PADA PENDIDIKAN ANAK USIA DINI AL FAHMY DESA NGIJO KARANGANYAR Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The research was conducted in the non-profit oriented organization, namely the Al Fahmy Playgroup, arguing that playgroup education has been growing but the implementation is still a lot that has not been guided by the procedures and the resulting financial statements are not in accordance with accounting standards education. The purpose of this study is to provide an overview for managers in the field of education on the importance of the application of the accounting system of education in the context of the delivery of financial accountability. The study was descriptive data is the primary data, from interviews and secondary data derived from the documents and related references. From the research, it was concluded that playgroup education is still not understood the proper accounting standards for use, and there are still many weaknesses in the control intern, for example with the lack of segregation of duties functions in the playgroup, as well as documents and records are still sober, and incomplete. Keywords: accounting systems, accounting procedures, accounting standards education
ANALISIS BENTUK-BENTUK LAPORAN KEUANGAN DAN EFEKTIVITAS LAPORAN KEUANGAN PADA UMKM (Studi Kasus pada UMKM kelompok Perajin Kuningan di Kecamatan Juwana Tahun 2011) Samsul - Rosadi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The purpose of this study were (1) To know the presentation forms of financial report on SMEs in the sub-group of Juwana’s craftsmen brass, (2) To know the effectiveness of the financial reports presentation on SME brass craftsmen groups in Juwana’s District. Technique of data analysis used is an interactive model of data analysis techniques. According to the result of study can be concluded that, (1) SME group of brass craftsmen in Juwana already presenting financial reports, but of the 10 SMEs only 4 SMEs that presents financial reports in accordance with GAAP while the other SMEs only make a business report which are not in accordance with GAAP. (2) The effectiveness of the financial reports are measured by the two parties, the intern and the extern have two working systems in the operations is as follows: (a) the internal parties are the owners of SMEs, nine owners of SMEs stated that the presentation of financial reports they made have been effective only 1 of SMEs stating that financial reports made less effective because the expenditure book larger than the book income, this was due to delay payment of accounts receivable, (b) an external party is extern party of SMEs such as banks and government, the outsider asses that external financial reporting is effective if made in accordance with GAAP. Keywords: forms of financial report, effectiveness of the financial reports, SMEs.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INTERNET BANKING DI BANJARMASIN Muthia - Harnida
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT This study is to investigate the factors which affect the use of internet banking in Indonesia especially in Banjarmasin. The survey used 80 respondents including the employees, executives, university students, and others. The data analyzed is only 52 respondents. The factors tested in this research includes the attitudes which proxies by 5 attributes, namely relative superiority, conformity, complexity, friability, and risk. The others factors are subjective norms or social factors, and controlling of behavior which proxies by efficacy and the support of government and technology. The research analysis used linear multiple regression, and the result indicates that the factors of attitude including relative superiority, conformity, and friability have the effect on using the internet banking while the subjective norms and controlling of behavior have no effects on using the internet banking. Keywords: Internet banking, attitudes, social factor, controlling, behavior, effect.
INTERNAL LOCUS OF CONTROL SEBAGAI MODERASI PADA PENGARUH KOMPETENSI DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris pada Mahasiswa Program Studi Akuntansi di Fakultas Ekonomi Universitas Slamet Riyadi Surakarta) Fadjar - Harimurti; Rispantyo - -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT This study aimed to find empirical evidence the effect of lectures competence to level of understanding of accounting students, and to analyzing effect lectures competence to level of understanding of accounting students with internal locus of control as moderation variable. The population of this research is all accounting students at the college in UNISRI Surakarta, sample taken of students who pass take courses introduction of accounting, intermediate, and advanced financial accounting. In this research amount of sample are 58 student, sampling method using purposive. To test this hypothesis, researchers used regression analysis and absolute residual-test, while for data processing using SPSS Release 14. The results showed that lectures competence had significant effect on to level of understanding of accounting students, thus H1 is supported. Internal locus of control moderates the effect of lectures competence to level of understanding of accounting students, thus H2 is supported. Keywords: lectures competence, internal locus of control, level of understanding of accounting students.
BOARD – CEO RELATIONSHIPS (ONE TIER SYSTEM – ANGLO SAXON) HUBUNGAN DEWAN KOMISARIS - DEWAN DIREKSI (TWO TIER SYSTEM CONTINENTAL) Agus - Saptono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

GCG is a collection of laws, regulation and rules that must be full field to encourage, performance company sources work efficiently, generating long term, economic value that sustainable for our e holders and the communities. GCG implementation is expected to provide value added to the stakeholder of the company. In order to implement GCG companies are required should have independent director, audit committee and corporate secretary. The successful implementation of GCG for a company go public is highly dependent on the role of a company that consist of a general meeting of shareholder, director, and the board of commissioners. General meeting of shareholder as the supreme decision to determine; the direction Purpose and sustainability of the company; director are implementing operational and mandatory of shareholder and the commissioners a supervisory agency director. The relationship of the organs in the limited liability company has been organized in the form of legislation governing Limited Liability Company. This arrangement is a form of efforts to achieve Good Corporate Governance (GCG). Keywords: CEO relationships, one tier system, two tier system continental
PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN Cipryana - Wahyuningtyas; Aris Eddy Sarwono; Djoko - Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of the internal control system has implemented well, as evidenced by the existence of organizational structures that separate functional responsibilities explicitly, the authorization system and good recording, sound practices, and competent employees who have performed well. so it can be concluded that the role of internal auditors in improving the performance of the Management is very involved. it can be seen from the results of the questionnaires and field analysis of the elements internal control systems Service Cooperative Joint Venture Puspetasari have done well. Keywords: Internal Auditor, Performance Management, Internal Control System
ANALISIS BREAK EVENT POINT DI SMK NEGERI I KARANGANYAR TAHUN PELAJARAN 2012/2013 Sri - Haryono
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The objective of this research is to calculate break event point of the real education cost in Vocational High School 1 of Karanganyar in 2012/2013. So as be able to know the cost of education will be certified by each student in Vocational High School 1 of Karanganyar. The sample or research object is Vocational High School 1 of Karanganyar. This research is a study case research by employing descriptive quantitative analysis break event point calculation method and operational education cost per month for each student. The calculation is done based on cash basis.The break event calculation for the factual condition of Vocational High School 1 of Karanganyar in 2012/2013 obtain the result: (1) break event point in rupiah currency in the amount of Rp 522.489,12; (2) break event point in a unit total 1, 608 students. The calculation of education cost by a traditional approach in Vocational High School 1 of Karanganyar in 2012/2013 gain the result: (1) The total of education cost per year is Rp 9.929.714.726,80; (2) The education cost per year for each student is Rp 6.852.804,19; and (3) The education cost per month for each student is Rp 571.067,10. The factual condition from the education cost in Vocational High School 1 of Karanganyar shows pattern with a traditional approach. The education cost is adopted to each student proved to be very low compared to the actual cost charged to the students. The government fund support still dominate education funding in Vocational High School 1 of Karanganyar. Keywords: education cost, break event point, unit cost

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