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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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ANALISIS KEBANGKRUTAN PERUSAHAAN BERBASIS LAPORAN ARUS KAS PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puput Hariyo Prabowo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The aims of this research is to examines the companies financial condition about using bankruptcy analysis based cash flow statement model with theories from Bhandary and Rajesh (2013). As for the components of the ratio-ratio model of bancrupty analysis based cash flow statement is the operating cash flow divided by current liabilities ratio, the cash flow coverage of interest ratio, the operating cash flow margin ratio, the operating cash flow return on tottal assets ratio, the earning quality ratio, quick ratio or acid test ratio, the 3 year sales growth ratio. The population in this research is the wholesale sub sector company listed on the Indonesia stock exchange. Methods of sampling used is purposive sampling. The sample in this study is 26 wholesale sub sector company listed on the Indonesia stock exchange in 2011 up to the year 2013. Methods of analysis in this study i.e. by doing the calculations using the bankruptcy analysis based cash flow statement method. The calculations show that there is no company that went bankrupt in the future, there are 14 companies that get into negative grey area, 9 companies get into positive grey area and 3 companies predicted would not be bankrupt in the future. Keywords: bankruptcy analysis, cash flow, Indonesian stock exchange and Wholesale company.
PENGARUH STRUKTUR KEPEMILIKAN, RETURN ON ASSET DAN LEVERAGE TERHADAP MANAJEMEN LABA Yuliana Gunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research purposed to analyze the effect of managerial ownership, institutional ownership, return on asset and leverage on earnings management. Sampling was purposive sampling method, in order to obtain a sample of 32 manufactured companies consumer goods industry listed on The Indonesia Stock Exchange in the year of 2011 - 2013. This research used library research methods and documentation. Data was taken from the Indonesia Capital Market Directory (ICMD) and Financial Statements manufactured company consumer goods industry. The analysis method of this research that used was multiple regressions. The result showed that board of managerial ownership, institutional ownership, return on asset and leverage simultaneously influence the earnings management. Partial examination showed that board of (1) managerial ownership has significant negatively influence the earnings management, (2) institutional ownership has significant negatively influence the earnings management, (3)return on asset has positive but it has not significant influence on earning management and (4) leverage has negative but it has not significant influence on earning management. Keywords: Ownership Structure, Return on Asset, Leverage, Earning Management.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN DAN KINERJA KEUANGAN PT BPR SUKADANA DENGAN PT BPR SYARIAH DANA MULIA SURAKARTA DENGAN MENGGUNAKAN METODE CAMEL Maria Olparika Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the comparative level of health and financial performance of aspects CAMEL among BPR with BPRS. CAMEL ratios used consisted of CAR/KPMM, KAP, NPM, ROA, BOPO and Cash Ratio. To distinguish the financial performance of is a statistic analisys is a test used independent sample t-test. The data used is secondary data, financial statement data BPR and BPRS. The results showed that the level of the 2011 - 2013 BPR health of aspects Capital, Asset Quality, earnings, liquidity is healthy, and management aspects are good and while BPRS in the year 2011 - 2013 are ranked 1 aspect Capital, Asset Quality in 2011 ranked second, while in 2012 and 2013 are ranked 1, aspects of earnings in 2011 ranked third, while ranking second in 2012 and in 2013 are ranked 1, aspects of liquidity in 2011 - 2013 are ranked 1, and aspects of management in 2011 not good, while in 2012 and 2013Good. From the test results of independent sample T-Test can be concluded there are significant differences between financial performance PTBPR Sukadana with PT BPRS Dana Mulia. Keywords: level of health, financial performance, methods of CAMEL, BPR.
PENGARUH TEKNOLOGI SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KINERJA INDIVIDUAL DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERATING Wulan Indah Lestari
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aimed to determine the effect of utilization of the financial information system technology to individual performance with trust as a moderating variable. The population in this study were 137 civil servants (PNS) on Sukoharjo regency sectors in which work on the part of the financial administration or accounting position. The sampling method used is purposive sampling, while samples that meet the criteria are 89 respondents. The questioner was examined by reliability and validity test, and then it went on classical assumption examination which consist of multicollinearity test, autocorrelation test, normality test and heteroscedasticity test. Then, Then, hypothesis test is done by t test. The result of this research indicate that the variable utilization of financial information systems technology significant positive effect on individual performance and trust variable moderate the effect of the use of financial information systems technology areas to individual performance. Keywords: Utilization of information technology, financial information system, trust, individual performance.
ANALISIS LAPORAN KEUANGAN PNPM MANDIRI KECAMATAN BLORA KABUPATEN BLORA BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN Anton Sumbogo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Analisis Laporan Keuangan PNPM Mandiri Kecamatan Blora Kabupaten Blora … (Anton S.) 33ANALISIS LAPORAN KEUANGAN PNPM MANDIRI KECAMATAN BLORA KABUPATEN BLORA BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN Anton Sumbogo Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakartae-mail: sumbogo31@gmail.com ABSTRACT Program Nasional Pemberdayaan Masyarakat Mandiri (PNPM-Mandiri) is a program that was launched to enable people to escape from poverty. In performing the duties required to make the work unit's financial statements in accordance with Government Accounting Standards. Government Accounting Standards are set out in Accounting Principles in preparing and presenting financial statements of the Government. This study aims to determine the format that has been reported so far that contains the disclosure and presentation of the financial found are reported. The method used is descriptive comparative analysis. Data obtained through field research is to conduct interviews at the Economic Facilitator and collecting records and documents with the object being studied relating to Financial Statements PNPM Mandiri. The population used in this study is the facilitator District of Blora area. Sampling in research using purposive sampling method is based on the population of the largest and most productive age. The results showed that faskel in running the PNPM Mandiri has records of all activities undertaken but still there is a difference between a report presented by the Government Accounting Standards, due to factors such as bureaucracy, human resources, communication and attitude. Keywords: Akuntansi, Laporan Keuangan, Sektor Publik, PNPM Mandiri
ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA BANK CAMPURAN DENGAN BANK ASING Mey Indah Safitri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was 1) to analyze financial performance in terms of CAR, NPLs, ROA, ROA, NIM on bank LDR and mixtures listed in Indonesia Stock Exchange Period 2012 - 2013. 2) Analyze financial performance in terms of CAR, NPLs, ROA, ROA, LDR and NIM on foreign banks listed in Indonesia Stock Exchange Period 2012 - 2013. 3) To analyze the differences in terms of financial performance in CAR, NPLs, ROA, ROA, LDR and NIM in joint venture banks and foreign banks listed in Indonesia Stock Exchange Period 2012 - 2013. The results were obtained conclusion: 1) the financial performance of banks in terms of the mix CAR, NPLs, ROA, ROA, and NIM in the period 2012 - 2013 shows a healthy financial performance, only the LDR who demonstrate financial performance unhealthy. 2) The financial performance of foreign banks in terms of CAR, NPLs, ROA, ROA, and NIM in the period 2012 - 2013 shows a healthy financial performance, only the LDR only showing the financial performance unhealthy. 3) The analysis showed that there was no difference in terms of financial performance in the CAR, NPLs, ROA, ROA, LDR and NIM in joint venture banks and foreign banks listed in Indonesia Stock Exchange Period 2012 - 2013. Keywords: CAR, NPL, ROA, ROA, and NIM
PENGARUH RASIO KEUANGAN TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Rilo Jatitmas
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): 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 local financial independence ratio, the ratio of the area of financial effectiveness and financial efficiency ratios area partially or simultaneously to the allocation of capital expenditure on district / city in Central Java province Period 2011 - 2013. To analyze the influence of the dominant variable (the ratio of the area of financial independence, financial effectiveness ratio of regional or local financial efficiency ratio) of the capital expenditure on district / city in Central Java province Period 2011 - 2013. The results were obtained conclusion: There is a positive and significant effect of the ratio of the area of financial independence of the allocation of capital expenditure on district / city in Central Java province Period 2011 - 2013. There is a positive and significant effect of the ratio of the area of financial effectiveness of the allocation of capital expenditure on district / city in Central Java province Period 2011 - 2013. There is a positive and significant influence local financial efficiency ratio for capex at Regency / City in Central Java province Period 2011 - 2013. The results of the F test analysis we concluded there was a significant effect of local financial independence ratio, the ratio of the area of financial effectiveness and financial efficiency ratios regions simultaneously on the dependent variable, namely capex at Regency / City in Central Java province Period 2011 - 2013. Keywords: financial independence ratio of local, regional financial effectiveness ratio, the ratio of the area of financial efficiency and capex
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH Joko Mariyanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): 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 local taxes and levies partially or simultaneously on revenue at district / town in Central Java Province 2009 - 2013. The results were obtained conclusion: Local tax positive and significant impact on revenue, it indicates that the local tax is the most dominant component on revenue, so the local tax revenue must be continuously improved by optimization of tax collection through the intensification and extension of tax area. Levies positive and significant impact on revenue, this shows that retribution is an important component in the increase in revenue. Local taxes and levies positive and significant impact on revenue, this shows that the local government through local taxes and levies should be increased by means of closely monitoring any tax or levy to be more efficient so as the government and regional development can goes well. Keywords: local taxes, levies, local revenue
EVALUASI SISTEM INFORMASI AKUNTANSI DENGAN PENDEKATAN SIKLUS PADA PENJUALAN TUNAI DAN KREDIT PT SO GOOD FOOD DEPO SOLO Kartikaningsih Risa Wulandari
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Sales is an important aspect for the company in order to maximizing profit, sales consist of cash sales and credit sales. Foul in management of sales will inflict a financial loss of company. An effective accounting information system is required. Effectiveness of accounting system requires the approval and support of all levels of management. It’s needed to delegate authority and responsibilities in order to achieve efficiency and of course with an effective accounting system and will strengthen the internal control structure of assets, liabilities, equity, revenues, and expenses of the company which one of the activity is sales. The purpose of this study is to analyze the effectiveness of accounting system information for cash and credit cycle which has been doing in PT SO GOOD FOOD depo Solo. The conclusion is accounting system information with the nearest cycle for cash and credit sales PT SO GOOD FOOD depo Solo has been really effective. Because it has been doing a good internal controlling. Keywords: accounting system information, cash and credit sales
PENGARUH INFLASI, KURS, SUKU BUNGA SBI, DAN PERTUMBUHAN PRODUK DOMESTIK BRUTO TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Kevin Adi Irawan
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the effect of inflation, exchange rates, interest rates SBI, and gross domestic product growth partially on stock price index (CSPI). The results obtained can be concluded: Testing the significance of the effect of inflation on the Composite Stock Price Index in Indonesia Stock Exchange 2010 - 2013 obtained t value of 0,759 with a probability value of 0,464 > 0,05 means that there is no significant effect of inflation on the price index Composite. Testing the significance of the effect of the exchange rate (exchange rate) (X2) of the Composite Stock Price Index in Indonesia Stock Exchange 2010 - 2013 obtained t value of -1,966 with a probability value of 0,075 > 0,05 means that there is no significant effect exchange rate (exchange rate) (X2) on Composite Stock Price Index. Testing the significance of the effect of interest rates on Composite Stock Price Index in Indonesia Stock Exchange 2010 - 2013 obtained t value of -0,542 with a probability value of 0,075 > 0,05 means that there is no significant influence of interest rates (X3) against Composite Stock Price Index. Testing the significance of the effect of the gross domestic product of the Composite Stock Price Index in Indonesia Stock Exchange 2010 - 2013 obtained t value of 7,647 with a probability value of 0,000 < 0,05 means that there is a significant effect of the gross domestic product of the Composite Stock Price Index. Keywords: inflation, exchange rates, interest rates SBI, growth in gross domestic product and JCI

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