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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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DAMPAK MANAJEMEN LABA TERHADAP ALOKASI INVESTASI PERUSAHAAN Siti Rokhaniyah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study examines the earnings management affect the allocation of investment, the manufacturing companies listed on the Indonesia Stock Exchange, in the period 2009 – 2013. Allocation of investment, as the dependent variable, proxies by investment in fixed assets (net property, plan, and equipment), and the independent variables, earnings management is proxies by discretionary accruals that calculated following the model of Jones modification. This is because this model is the best model (Dechow, et al, 2002) as separate components of discretionary accruals and non-discretionary accruals. To obtain more accurate results we use several control variables, including fixed asset investment of the previous period, investment opportunity, asset growth, and net operating cash flow. The results showed that earnings management, both this period (t) and the previous period (t-1) has positive significant effect on the allocation of investment companies. That is that the higher the earnings management (DA), the allocation of investment companies will be higher, and there is a tendency companies to invest in excess (over-investment). Therefore, we need a certain mechanism that can affect managers in making investment decisions more efficiently. Equity-based compensation can anticipate the negative effect. With the equity-based compensation, earnings management is suspected influence on the allocation of investment is not significant. Keywords: allocation of investment, earnings management, discretionary accrual
KINERJA KEUANGAN DAN RISIKO SISTEMATIS PERUSAHAAN MERGER Kun Ismawati & Kim Budiwinarto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Purpose of this research were to determine financial performance and systematical risk of the merged companies. This research based on social research. Purposes sampling used to identify the research samples in which related or unrelated characteristic. Hypothesis of this research tested by statistical method. There were two kinds of samples in this research: (1) companies with related merger; (2) companies with unrelated merger. The research results stated that; (1) there was a significant different in financial performance of the companies with related merger a year before merger and after 4 years merger; (2) there was a significant different in financial performance of the companies with unrelated merger a year before merger and after 4 years merger; (3) there was not a significant different in their financial performance between companies with related merger and unrelated merger; (4) there was a different systematical risk between companies with related merger and unrelated merger. Keywords: financial performance, systematical risk, merger
PERSEPSI DOSEN DAN TENAGA KEPENDIDIKAN TENTANG PERAN INTERNAL AUDIT DALAM UPAYA MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS SLAMET RIYADI SURAKARTA Bambang Widarno, Dewi Sundari, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the perception of lecturers and educators staff about the importance of role internal audit to achieve Good University Governance and analyze the perception of lecturers and educators staff about the effects of internal audit performance of the Good University Governance. This type of research is a survei of the lectures and educators staff at the University of Slamet Riyadi Surakarta. Methods of data collection used questionnaires and documentation. The sampling technique used purposive sampling with a sample of 78 people. Data analysis techniques used multiple linear regression. The results showed that the internal audit performance has positive effect to achieve of good university governance at the University of Slamet Riyadi Surakarta. But not significantly. This shows that the performance of internal audit less influential but its role is very important in achieving good university governance at the University of Slamet Riyadi Surakarta.Keywords: perception, role of internal audit, internal audit performance, good university governance
RANCANG BANGUN DAN IMPLEMENTASI SISTEM INFORMASI PIUTANG DAN PENGGAJIAN DENGAN PROGRAM MICROSOFT EXCEL (STUDI KASUS DI PT. SOLO TIRTA MANDIRI) Pertiwi, Selvi Zailani
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to design an accounting information system for accounts receivable and payroll at PT. Solo Tirta Mandiri to create a computerized system that makes it easier for this company to carry out recording activitiesin order to facilitate internal control and increase company revenue by minimizing the risks that occur from manual information systems. This research is a descriptive case study research is the primary data which is taken through documentation, observation, and interview techniques. The data analysis technique uses SDLC (System Development Life Cycle) – Waterfall as an approach to accounting information system design and Microsoft Excel as a system media. The result of this research is a computerized account receivable and payroll accounting information system using the fingerscan machine as an electronic attendance to support data processing. In its implementation, it requires a transition time from a manual system to a new system which needs to be evaluated regularly according to needs and circumstances.
ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Provinsi Banten Periode 2015-2019) Anwar, Ilma Fauziah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the analysis of local government performance measurement using the concept of Value For Money. This method is a concept of measuring the performance of the public sector based on three elements, namely economic, efficiency, and effectiveness. The types of data used in this study are qualitative and quantitative data. The data source used is secondary data. The sample in this study amounted to 9 District / City Government Financial Reports (LKPD) in Banten Province during 2015-2019. Sampling in this study using purposive sampling by selecting the APBD and the APBD Realization Report. The results of the data analysis show that the performance of the district / city governments in Banten Province using the concept of Value For Money. In general, there are only a few areas that have met the level of economic ratios, efficiency and effectiveness, namely Kota Serang, Kota Tanggerang and Kota Tanggerang Selatan. Keywords: Value For Money, Economic, Efficiency, Effectiveness
PENGANGGARAN BERBASIS KINERJA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTANBILITAS KINERJA PEMERINTAH DAERAH Amaliya, Mifta
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT This study aims to see the effect of performance-based budgeting and clarity of budget targets on the local government performance accountability system, the internal control system as an intervention variable. The dependent variable used in this study is the Local Government Performance Accountability System. Meanwhile, the independent variables are Performance-Based Budgeting and Clarity of Budget Targets. The Intervening variable used is the Internal Control System. The population in this study are all employees who contribute to financial management and budgeting, which may have been 90 people in the Regional Financial and Revenue Management Agency (BPKPD). The sample in this study using convenience sampling. The analysis used in this study is to use path analysis. Based on the research results it can be said that: (1) there is a positive and significant effect of performance budgeting on performance accountability; (2) there is a positive and significant effect of clarity of budget targets on performance accountability; (3) there is no significant influence on the performance accountability internal control system; (4) there is a positive and significant influence on the internal control system performance budgeting; (5) there is a positive and significant effect on the clarity of the internal control system objectives; (6) there is no effect of budgeting on the accountability performance of the internal control system performance; (7) there is no effect of budget clarity on the accountability of the internal control system performance. Keywords: Performance-Based Budgeting, Clarity of Budget Objectives, Internal Control Systems, Performance Accountability.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 yuni, Sri Wah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to find empirical evidence regarding the factors that influence tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are capital intensity, audit quality and independent board of commissioners. The sample in this study used 12 coal mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019 which were taken using purposive sampling. These factors were then tested by multiple linear regression at a significance level of 5 percent. The results of this study identify that capital intensity has a significant positive effect on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. Audit quality has a significant negative effect on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. The independent board of commissioners has no effect on tax evasion in coal mining sub-sector companies listed on the Indonesia Stock Exchange. Keywords : Tax Avoidance, Capital Intensity, Audit Quality and Independent Board of Commissioner.
PENGARUH PENGETAHUAN AKUNTANSI, SKALA USAHA DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Kasus pada UMKM di Kecamatan Jebres, Kota Surakarta) Budiman, Freddy Arief
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Accounting information has important benefits for the success of a business. Accounting information that produces financial reports can be a consideration for MSME actors in making decisions. The purpose of this study was to analyze (1) the effect of accounting knowledge on the use of accounting information (2) to analyze the effect of business scale on the use of accounting information (3) to analyze the effect of business age on the use of accounting information. The population in this study were 115 MSMEs in the culinary sector in Jebres District, Surakarta City. The sampling technique used in this study was purposive sampling method. The data analysis technique used in this research is classical assumption test, descriptive analysis, multiple linear analysis, determination coefficient test, partial test and simultaneous test. Based on the results of data analysis the effect of accounting knowledge on the use of accounting information obtained a positive coefficient and a significant effect. Business Scale on the use of accounting information obtained a negative coefficient and has no effect. Business age on the use of accounting information obtained a positive coefficient and has no effect. The suggestion in this study is to add other variables that affect the use of accounting information, to expand the object of research. Keywords: Accounting Knowledge, Business Scale, Age of Business.
PENGARUH PENGENDALIAN AKUNTANSI, KEJELASAN SASARAN ANGGARAN DAN SISTEM AKUNTANSI PEMERINTAH DAERAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi Kasus Organisasi Perangkat daerah Kabupaten Sukoharjo) Ikhsand, Moch. Choirul
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research was“conducted to analyze effect of accounting control, targets clarity of budget and local government accounting“systems on the performance accountability of government agencies“by utilizing“information technology as a moderating variable in the regional“apparatus organization of Sukoharjo Regency. The“type of data used is quantitative data. The data source used is“primary data. The sampling technique was carried out using saturated sampling technique. The sample used was 44 respondents of regional apparatus organization employees. How to collect data by distributing questionnaires to employees of regional apparatus organizations in Sukoharjo Regency. Based on the test results from the study it can be concluded that accounting control has a significant effect, targets clarity of budget has a significant effect, and the“local government accounting system has a significant“effect on the performance accountability of Sukoharjo district government agencies. the use of information technology does not moderate accounting control, targets clarity of budget and local government accounting systems“on the accountability of performance of government agencies. “Future research is expected to extend the object of research and add other independent variables such as reporting systems, quality of internal control systems, decentralization and implementation of performance-based budgets, etc.
PENGAANGGARAN BERBASIS KINERJA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTANBILITAS KINERJA PEMERINTAH DAERAH Amaliya, Mifta
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 18 No 2 (2022): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This study aims to see the effect of performance-based budgeting and clarity of budget targets on the local government performance accountability system, the internal control system as an intervention variable. The dependent variable used in this study is the Local Government Performance Accountability System. Meanwhile, the independent variables are Performance-Based Budgeting and Clarity of Budget Targets. The Intervening variable used is the Internal Control System. The population in this study are all employees who contribute to financial management and budgeting, which may have been 90 people in the Regional Financial and Revenue Management Agency (BPKPD). The sample in this study using convenience sampling. The analysis used in this study is to use path analysis. Based on the research results it can be said that: (1) there is a positive and significant effect of performance budgeting on performance accountability; (2) there is a positive and significant effect of clarity of budget targets on performance accountability. Keywords: Performance-Based Budgeting, Clarity of Budget Objectives, Performance Accountability

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