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INDONESIA
ADVANCE
Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 23375221     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Terbitan Berkala Ilmiah (ADVANCE) Program Studi S1 Akuntansi diterbitkan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi "AUB" Surakarta, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa, dan masyarakat pada umumnya, terbit sesuai dengan kebutuhan. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
Arjuna Subject : -
Articles 17 Documents
 1   2 
Search results for , issue "Vol 5, No 1 (2018): July" : 17 Documents clear
EFFECT OF REGIONAL TAX, REGIONAL RETRIBUTION, GENERAL ALLOCATION FUNDS AND SPECIAL ALLOCATION FUNDS ON LOCAL GOVERNMENT CAPITAL GOODS IN CENTRAL JAVA AND REGIONAL REGION IN YOGYAKARTA IN 2016 Retno Sri Widyastuti
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to analyze and provide empirical evidence of the effect that local taxes, levies, DAU, and DAK on regional government capital spending in Central Java and Yogyakarta. The population of this study is the regional government of Central Java and Yogyakarta in 2016. The sample chosen to be the object of this study is the regional government of Central Java and Yogyakarta in 2016 a number of 40 cities / districts. The sampling technique in this study is the census that takes the entire number of existing population. The method of analysis in this study consisted of classical assumption test, multiple linear regression analysis, t test, and R2 test. The results of the classical assumption test show that all variables have a normal distribution, free from multicollinearity, does not contain any heterokedastisitas and there is no autocorrelation. The results of hypothesis testing show that local taxes have a positive and significant impact on regional government capital spending in Central Java and Yogyakarta, Levy area has a positive but not significant impact on regional government capital expenditure in Central Java and Yogyakarta, DAU has a positive and significant impact on regional government capital spending in Central Java and DIY, and DAK have positive but not significant influence to regional government capital expenditure in Central Java and Yogyakarta. Result of test of R2 (coefficient of determination) is known that local tax, regional retribution, DAU, and DAK able to explain equal to 52,7% to variable of Local Government capital expenditure in Central Java and DIY, while the rest equal to 47,3% explained by other variable like income others, non-tax proceeds, and tax-deductible funds. Keywords: capital expenditure, regional tax, regional retribution, DAU, and DAK
ANALYSIS OF FACTOR FACTORS AFFECTING THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF ENTITIES WITHOUT PUBLIC ACCOUNTABILITY ON SMALL AND MEDIUM MICRO ENTERPRISES IN THE SURAKARTA CITY Faridz Kurniawan; Setyani Sri Haryanti; Yuniatin Trisnawati DKW
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This study aims to analyze factors that influence the application of SAK ETAP to SMEs in Surakarta City and obtain empirical evidence of the influence of Information and Socialization, Background of Education and Old Business on the Application of SAK ETAP on MSMEs registered in DINKOPUKM. Sample selection is done by using purposive sampling method with predetermined criteria. The result of the research shows that the variable of Information and Socialization give significant influence to the application of SAK ETAP because the regression coefficient value is 0.223 and the significance value is 0,015. Educational Background influence significantly to EAP Application of SAK is shown by regression coefficient value of 0.176 and significance value of 0.043. Length of Business significantly influence to Application of SAK ETAP is shown with regression coefficient value equal to 0,205 and significance value equal to 0,008. Keywords : Application of SAK ETAP, Background of Education, Length of Business and. Provision of Information and Socialization
ANALISIS PENGENDALIAN INTERN PADA SISTEM PERSEDIAAN BARANG DAGANG (STUDI KASUS ROWN DIVISION DI SURAKARTA) Puspitasari, Angela; Sri Haryani, Setyani
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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ABSTRACT             The objectives of this research are to get clear description and to know the effectiveness of internal controlling system of merchandise inventory in Rown Division Surakarta. Merchandise inventory controlling is very important to protect the assets of the company from any corruption, improvidence, and stealing action that might happen and be done by the staffs themselves or any other party. The research method used is descriptive method by doing interview to the warehouse and sales staffs. In this research, the data used is primary data. The researcher gets the data from interview and observing.            The result of the research to Rown Division Surakarta shows that their internal controlling is on the right track, because they have applied the elements of internal controlling and the procedures for inventory controlling, that are inventory reception, cash selling, credit selling, and inventory counting. Keyword: analysis, internal controlling, inventory merchandise
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENGGAJIAN DAN PENGUPAHAN PADA PT. BATIK ARJUNA CEMERLANG SUKOHARJO Agatha, Christina; Mulyadi2), Mulyadi
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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ABSTRACTThe purpose of this study was to find out how the application of accounting information systems to payroll and wages at PT. Arjuna Cemerlang Sukoharjo Batik and to determine the effectiveness of the application of accounting information systems for payroll and wages in the company.The object of this research is in the company PT. Batik Arjuna Cemerlang in Sukoharjo, Central Java. This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary parties such as observation, interviews, documentation methods, and library methods. The data analysis method used is descriptive method. This type of data in research uses qualitative data, namely data that cannot be measured in a numerical scale (numbers) or data that is presented in descriptive form or in the form of a description.The results of the research at PT. Arjuna Cemerlang Sukoharjo Batik concludes that the implementation of the accounting information system for payroll and wages has run according to the criteria required by PT. Batik Arjuna Cemerlang Sukoharjo. This proves from the results of the evaluation that the function officer associated with the employee salary payment procedure in the payroll system of PT. Arjuna Cemerlang Sukoharjo Batik has been done well, although there are still some shortcomings including the existence of double duty on the finance department,employee absenteeism and payroll records made by the company still using a manual system.Keywords: Accounting information system, Accounting information system of wages, Payroll and payment, Flowchart.
MANAJEMEN PUNCAK DAN PEMANFAATAN TEKNOLOGI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Kasus di Rumah Sakit PKU Muhammadiyah Surakarta) Mumpuni, Yanesti Putri; TDKW, Yuniatin
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh partisipasi pemakai, pengaruh dukungan manajemen puncak dan pemanfaatan teknologi terhadap efektivitas sistem informasi akuntansi di Rumah Sakit PKU Muhammadiyah Surakarta.Metodepengumpulan data penelitian ini dikumpulkan dengan mengisi kuesioner yang disebarkan langsung kepada pegawai bagian akuntansi dan keuangan Rumah Sakit PKU Muhammadiyah Surakarta. Hasil dari analisismenunjukkan bahwa uji validitas dan reliabel terhadap seluruh item pertanyaan yang diajukan terbukti valid dan reliabel. Hasil uji asumsi klasik menunjukkan bahwa penelitian ini terdistribusi secara normal, tidak terjadi multikolinearitas, tidak terjadi autokorelasi dan tidak terjadi heteroskedesitas pada model regresi.Hasil regresi penelitian ini membuktikan Partisipasi Pemakai, Dukungan Manajemen Puncak, dan PemanfaatanTeknologi berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Hasil uji t menunjukkan bahwa Partisipasi Pemakai, Dukungan Manajemen Puncak, dan PemanfaatanTeknologi berpengaruh signifikan terhadap Efektivitas Sistem Informasi Akuntansi. Hasil uji F menunjukkan bahwa Partisipasi Pemakai, Dukungan Manajemen Puncak, dan Pemanfaatan Teknologi secara bersama-sama berpengaruh signifikan terhadap Efektivitas Sistem Informasi Akuntansi.Hasil ujimenunjukkan bahwa variabel Partisipasi Pemakai, Dukungan Manajemen Puncak, dan Pemanfaatan Teknologi dapat menerangkan variabel Sistem Informasi Akuntansi sebesar 65,8% sedangkan sisanya 34,2% dipengaruhi oleh variabel lain yang tidak termasuk dalam peneltian ini, misalnya kapabilitas personal, ukuran perusahaan, dan lokasi departemen sistem informasi.Kata Kunci : Partisipasi Pemakai, Dukungan Manajemen Puncak, PemanfaatanTeknologi, Efektivitas Sistem Informasi Akuntansi.ABSTRACTIONThis study aims to determine the effect of user participation, the influence of top management support and utilization of technology on the effectiveness of accounting information systems in PKU Muhammadiyah Surakarta Hospital. Data collection methods of this study were collected by filling out questionnaires distributed directly to the accounting and finance department employees of PKU Muhammadiyah Surakarta Hospital. The results of the analysis show that the validity and reliability of all the questions asked are proven to be valid and reliable. The results of the classic assumption test show that this study is normally distributed, there is no multicollinearity, autocorrelation does not occur and heteroscedesity does not occur in the regression model. The regression results of this study prove that User Participation, Top Management Support, and Technology Utilization have a positive effect on the Effectiveness of Accounting Information Systems. The results of the t test show that User Participation, Top Management Support, and Technology Utilization have a significant effect on the Effectiveness of Accounting Information Systems. The F test results show that User Participation, Top Management Support, and Technology Utilization together have a significant effect on the Effectiveness of Accounting Information Systems. The results of the  test indicate that the variable User Participation, Top Management Support, and Technology Utilization can explain the Accounting Information System variable by 65.8% while the remaining 34.2% is influenced by other variables not included in this research, such as personal capability. company size, and location of the information system department.Keywords: user participation, top management support, technology utilization, effectiveness of accounting information systems.
NPL, LDR AND CAR ON ROA GO BUSINESS CONVENTION COMPANY CONTAINED IN BEI PERIOD 2014-2016 Monica Astri Prastiwi; Lilis Sulistyani; Andri Octaviani
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The objective to be achieved in this research is to provide empirical evidence of the significance of the effect of Non Performing Loan, Loan To Deposit Ratio and Capital Adequancy Ratio to Return On Asset of conventional go public banking company in Indonesia Stock Exchange period 2014-2016.Population in this research is Conventional Banking Company in BEI period 2014-2016. Sampling method using purposive sampling method. Samples that meet the criteria are 20 banking companies. The data used in this research is secondary data. Data analysis techniques using classical assumption test and hypothesis testing consist of multiple linear analysis, t test and coefficient of determination. The result of hypothesis testing shows that Non Performing Loan has negative but not significant effect to Return On Asset, Loan To Deposit Ratio and Capital Adequancy Ratio have positive but not significant effect to Return On Asset on conventional banking company go public in BEI period 2014-2016. Coefficient Determination of the three independent variables on Return On Asset showed results of 0.6%, which means 99.4% influenced by other variables not described in this study.Keywords: Profitability, Non Performing Loans, Loan To Deposit Ratio, Capital Adequacy Ratio 
THE INFLUENCE OF UNDERPRICING OF SHARES IN COMPANIES THAT CONDUCT AN INITIAL PUBLIC OFFERING Bayu Eko Saputro; Siti Hayati Efi Friantin; Yenni Khristiana
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The purpose of this study is to determine the influence of underwriters, auditor reputation, return on equity, debt to asset ratio and proceeds against underpricing of shares in companies conducting an initial public offering on the Indonesia Stock Exchange with observation period 2013-2016. Population in this research is company which do IPO year 2013-2016. The sample technique used is purposive sampling so that the number of companies as much as 84 companies with a total sample of 64 samples with sample criteria. This research is a quantitative research with secondary data in the form of financial statement and company prospectus. Data of this research are analyzed by descriptive statistic test, liniearity test and hypothesis test. The method of analysis used is multiple linear regression. The result of the analysis shows that the underwriter variable has an effect on the underpricing of stock, while the auditor's reputation variable, return on equity, debt to asset ratio and proceeds have no effect on underpricing of stock. Keywords              : underwriter, auditor reputation, return on equity, debt to asset ratio,  proceeds, underpricing

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