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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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ANALISIS TINGKAT KESEHATAN KOPERASI PEGAWAI REPUBLIK INDONESIA TUWUH BLORA BERDASARKAN PERATURAN MENTERI NOMOR: 14/Per/M.KUKM/XII/2009 Wijaya, Dedi
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

This study aims to determine the soundness of the cooperative, which refers to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises No. 14/PER/M.KUKM/XII/2009, namely capital, asset quality aspects, management aspects, aspects of efficiency, liquidity aspects , aspects of independence and growth as well as aspects of the identity of cooperatives. Object of this research is the official cooperation of the Republic of Indonesia (KPRI) Tuwuh located in Blora. The method used is descriptive research that focuses on financial ratios derived from the financial statements of the cooperative in 2014. The results of the studies conducted show a health cooperative in 2014 received a score of 80.50. This indicates a healthy level of health cooperatives. However Tuwuh Blora cooperative has not been audited by the firm, then lowered one rank achievements to be fairly healthy. Keywords: Ministerial Regulation No: 14/Per/M.KUKM/XII/2009, Soundness, KPRI Tuwuh Blora
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGETAHUAN KARYAWAN BAGIAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN PELATIHAN SEBAGAI VARIABEL KONTROL Febrianingsih, Netty
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 porpose of this study was 1) to analyze utilization of information technology influence effectiveness of accounting information system. 2) to analyze accounting employees knowlage influence effectiveness of accounting information system. 3) to analyze accounting employees knowlage viewed from training influence effectiveness of accounting information system. There wer 20 respondens accounting. In this research was quantitative method used primary data. The data collected was decumentation method, interviews, questionnaires. The analyze method of this research that used was multiple regressions. The results showed that 1) untilization of information influence take affect influence effectiveness of accounting information system. 2) accounting employees knowlage no affect influence effectiveness of accounting information system. 3) accounting employees knowlage viewed from training no effact effectiveness of accounting information system. Keywords: untilization of information technology, accounting employees knowlage, training, effectiveness of accounting information system.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, RETURN ON ASSET, BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL DAN TOTAL ASSET TURNOVER TERHADAP PERUBAHAN LABA Susanto, Joko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Purpose of this research to knows the effect of the Capital Adequacy Ratio, Non Performing Loan, Loan To Deposit Ratio, Return On Asset, BOPO And Total Asset Turnover to earnings changes. The population in this study is bank listed on the stock exchange the period of 2011-2013 with samples taken by purposive sampling as many as 31 banks. Data collection techniques used documentation. Data were analyzed used multiple linear regression analysis and, coefficient determination test, F test and t test. The results showed that Capital Adequacy Ratio has positive and significant effect to earnings changes. Non Performing Loan has negative and significant effect to earnings changes. Loan to Deposit Ratio has significant negative effect to earnings changes. Return On Assets has positive effect but not significant to earnings changes. BOPO has negative and significant effect to earnings changes. Total Assets Turnover has positive effect but not significant to earnings changes. The coefficient of determination are 0,494 means that influence of variable CAR, NPL, LDR, ROA, BOPO and TATO to earnings change amounted to 49,4 percent, while the remaining 50,6 percent is influenced by other variables not studied, for example, is the rate inflation, interest rate and current ratio. Keywords: Earnings Changes, CAR, NPL, LDR, ROA, BOPO, TATO
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, RETURN ON ASSETS, DAN SIZE TERHADAP KEBIJAKAN DIVIDEN DENGAN GROWTH SEBAGAI VARIABEL MODERASI Damayanti, Ida Putri
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to analyze the effect of ownership structure, leverage, return on assets (ROA), and size to dividend policy with growth as moderating. Sample taken using purposive sampling method, with a sample of 11 of the 136 companies listed on the Indonesia Stock Exchange in 2011-2013 period. Methods of data analysis using multiple regression analysis and MRA with interaction test approach. The results of research shows that the managerial ownership structure and public ownership structure had a positive effect and not significantly influence the Dividend Payout Ratio. Institutional ownership structure , leverage , and size had a negative effects and not significantly influence the Dividend Payout Ratio. ROA had a negative effects and significantly influence the Dividend Payout Ratio. While growth is not capable to moderating influence of ROA and size to the Dividend Payout Ratio. Keywords: Ownership Structure, Leverage, ROA, Size, Growth, DPR
PENGARUH GAYA MENGAJAR DOSEN, ASISTENSI DAN FASILITAS BELAJAR TERHADAP PRESTASI BELAJAR APLIKASI AKUNTANSI PEMERIKSAAN Irwanto, Popi Doni
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Purpose of this research to knows the effect of the style of teaching, assistance and learning facilities to learning achievement accounting application inspection. This study is a survey on students who have finished take accounting applications inspection. A sample of 33 students with purposive random sampling technique. Sources of data used primary data and secondary data. Data collection techniques used questionnaires and documentation. Data was analyzed used multiple linear regression, F test, t test, the coefficient of determination. The survey results revealed that the style of teaching has effect positive and significant on learning achievement accounting application inspection. Assistance has effect positive but not significant positive on learning achievement accounting application inspection. Learning facilities has effect positive and significant on learning achievement accounting application inspection. Style of teaching, assistance and learning facilities affect the learning achievement accounting application inspection simultaneously. Style of teaching, assistance and learning facilities affect the learning achievement in the application of accounting examination was 28.6 percent, while the remaining 71.4 percent is influenced by other variables not studied, for example, is the motivation to learn and peer influence. Keywords: style of teaching, assistance, learning facilities, learning achievement
ANALISIS POTENSI DAN KINERJA RETRIBUSI PASAR KABUPATEN WONOGIRI TAHUN 2008 – 2013 Kusuma, Boas Benny Allan
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine and analyze the potency and performance of the traditional market levy and its effect on The District Originally Revenue (PAD) in Wonogiri using secondary data (time series) from 2008 up to 2013. This Study concluded: First, the calculation of the potential is known that the potential market levies increased by an average of 1,92 percent per year with the potential of each type of levy that the general market potential retribution in the category "Superfine", a potential stall fees into the category of "Retarded" and the potential for waste levies in the category of "Developing". Second, based on performance calculations known that the level of efficiency by an average of 0,89 percent per year, an average effectiveness rate of 101,14 percent per year and contribute to the PAD an average of 3,74 percent per year and is inelastic to PDRB at current prices. Keywords: autonomy, Wonogiri, PAD, PDRB, traditional market levies, potency of levies,
ANALISIS PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM, PRODUK DOMESTIK REGIONAL BRUTO TERHADAP REALISASI BELANJA MODAL Purwanto, Didik
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the significance of the effect of economic growth, local revenue and general allocation funds, GDP partially on capital expenditure at the district / city in Central Java province. This study uses census study approach at Regency / City in Central Java period 2011 – 2013. The population in this study are all Regency / City Central Java as many as 35 districts / cities are composed of 29 districts and 6 Cities. Data analysis technique used classic assumption test, multiple linear regression analysis, t test, F test and coefficient of determination. The results were obtained conclusion: The results of the analysis we concluded that PAD and DAU positive and significant impact on the allocation of capital expenditure at the district / city in Central Java province. While variable economic growth and GDP does not significantly influence the allocation of capital expenditure at the district / city in Central Java province. Determination coefficient analysis results obtained value of Adjusted R Square = 0,763 means known that the influence exerted by the economic growth, revenue, General Allocation Fund and GDP on the capex to 76,3 percent while the rest (100% - 76,3%) = 23,7 percent influenced by other factors outside variables studied. Keywords: economic growth, regional income, general allocation funds, GDP, the allocation of capital expenditure.
PENGARUH RASIO KESEHATAN BANK TERHADAP PROFITABILITAS YANG DIMODERASI PENGUNGKAPAN CSR PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2008 – 2013 Bakti Sri Rahayu, Luluk Takari Sarjana Rini &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research is based on survey to the secondary data from the Annual Report (2008 – 2013) of PT Bank Syariah Umum that have been listed by Bank Indonesia. The aims of this research is to know the effect of Capital Adequacy Ratio(CAR), Non Performing Financing (NPF), Net Interest Margin (NIM), Financial to Deposit Ratio (FDR), and Corporate Social Resposibility (CSR) on the effect on the Return On Asset (ROA) for Perbankan Umum Syariah Indonesia. The sampling technique of the research is done by sensus sampling method to obtain sample that adequate with the aims of the research. The population technique is the all of PT Perbankan Umum Syariah that have been listed by Bank Indonesia. The statistical analysis for to reach the aims of this research are normality test (Kolmogorov-Smirnov Test), non-parametric test (Kruskal-Wallis Test), tests of multiple linear regression model that consist of t-test, F-test (Anova), Stepwise regression test, and R2 test (Coefficint Determinant Test. The result of this research show that NIM variable together with interaction between FDR and CSR significant effect on ROA P-Value = 0,010 < 0,05,with koefisien determinan R2 (adjust) = 21,3 percent. Keywords: Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Interest Margin (NIM), Financial to Deposit Ratio (FDR), Corporate Social Responsibility (CSR), Corporate Social Responsibility (CSR)
ANALISIS SISTEM INFORMASI AKUNTANSI PADA KOPERASI YANG SESUAI DENGAN SAK ETAP Lailatan Nugroho, Rosita, Ida Ayu Kade Rachmawati Kusasih &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine that AIS consists of three elements, Its namely transaction is processing system, the system of financial reporting and management reporting system affect the financial statements in accordance with SAK ETAP on cooperative. The benefits of this research is to know that SIA has a role in the preparation of financial statements in accordance with SAK ETAP. The Researcher makes observations and collect data through questionnaires directly in cooperatives that meet the assessment to be sampled in the study. The data obtained will be processed, and analyzed using multiple regression techniques (multiple regression) of this study was to test the hypothesis that has been formulated. The results of the implementation of parts of the AIS study only transaction processing system has no effect on the financial statements in accordance with SAK ETAP, the financial statements of the cooperative does not require facilities, particularly in the form of software that is used in particular for the processing of transactions in accordance with SAK ETAP. While the system of financial reporting and management reporting system affect the financial statements in accordance with SAK ETAP, because its in the process of preparation of financial statements in cooperatives in the city of Surakarta has adjusted the accounting of cycle and implementation effectiveness of the management of the management supports the management report in accordance with the financial standards applicable namely SAK ETAP. The Suggestion of the researcher is according to the research that has been generated is given to the management of cooperatives should continue to follow the development of the information for any accounting standards that are applied in order to have a competitive advantage in business competition and similar businesses that increasingly stringent.Keywords: Accounting Information Systems, Transaction Processing Systems, System of Financial Reporting, Financial Statements, Cooperative, SAK ETAP.
PENGARUH TINGKAT EKONOMI, PENGETAHUAN PAJAK DAN KEPERCAYAAN MASYARAKAT TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN DENGAN KONTROL PETUGAS DESA SEBAGAI VARIABEL MODERATING Dewi Saptantinah Puji Astuti, Wahyu Purwanto, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11 (2015): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to know the factors that influence tax payer compliance Land and buildings in District of Sumberlawang, by a factor of economic level, tax knowledge and public trust with the control officer rural/urban villages as a moderating variable. The object of this research in district of sumberlawang. The respondents in this study a number of 100 tax payers with sampling technique using Accidental Random Sampling. This research is quantitative research using primary data collection techniques, data in the form of survey methods, direct observations and questionnaires. Method of analysis used in this study was multiple linear regression test and absolute difference test. The results of this study show that, Level Economic, Tax Knowledge and Public Trust either partially or Simultaneous positive and significant effect against a Tax Compliance Payers Land and Buildings in District of Sumberlawang. As for the moderating variable Control Officer Rural Village only can strengthen influence of the variable economic level and tax knowledge as for the variable thus weakens publict trust. Keywords: Economic Level, Tax Knowledge, Public Trust, Control Officer Rural Village, Tax Compliance.

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