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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 97 Documents
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PIECES ANALYSIS OF SYSTEM IMPLEMENTATION DRUG PROCUREMENT ACCOUNTING INFORMATION IN RSUD KOTA SURAKARTA Nugroho Wisnu Murti; Fitriana Elin Puspita
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze inventory accounting information systems in the procurement, storage, and distribution of medicines at Surakarta City Hospital, especially Pharmacy Installation in order to improve the effectiveness of the inventory accounting system applied. By analyzing the system using PIECES analysis to find out the problems, weaknesses of the procurement system. Data collection is done by interviews, observation and documentation. Basedon the research that has been done, the researcher can conclude that the inventory accounting system in the procurement, storage, and distribution of medicines applied in the Surakarta City Public Hospital Pharmacy Installation has been well implemented.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Surakarta) Chrismas Frezza Pamungkas; Yenni Khristiana
ADVANCE Vol 6, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Efektifitas Sistem Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kemauan Membayar Pajak Orang Pribadi (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Surakarta) Dalam penelitian ini populasinya adalah seluruh wajib pajak orang pribadi yang terdaftar pada KPP Pratama Surakarta, yaitu sebanyak 30.657 wajib pajak. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 wajib pajak orang pribadi yang terdaftar pada KPP Pratama Surakarta dengan teknik pengambilan sampel secara acak sederhana (Simple Random Sampling). Metode analisis penelitian ini adalah regresi linier berganda yaitu uji asumsi klasik dan uji hipotesis. Berdasarkan pada jenis uji regresi yang digunakan dalam penelitian ini hasil yang diperoleh menyatakan bahwa variabel Kualitas Pelayanan dan Kesadaran Wajib Pajak berpengaruh positif signifikan, variabel Efektifitas Sistem Perpajakan berpengaruh negatif signifikan sedangkan variabel Sanksi Perpajakan berpengaruh negatif tidak signifikan terhadap Kemauan Membayar Pajak Orang Pribadi. Hasil uji koefisien determinasi Adjusted R Square menunjukkan bahwa nilai koefisien determinasi (R2) sebesar 0,776. Artinya, pengaruh yang diberikan oleh variabel independen Efektifitas Sistem Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, Sanksi Perpajakan terhadap variabel dependen Kemauan membayar pajak sebesar 77,6% sedangkan sisanya 23,4% dipengaruhi oleh variabel lain diluar penelitian.
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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Abstract

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 
EVALUASI PENERAPAN SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU DENGAN ANALISA PIECES PT KUSUMA MULIA TEXTILE Yelina Istiyani; Nugroho Wisnu Murti
ADVANCE Vol 6, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

PT Kusuma Mulia Textile berlokasi di Jalan Raya Solo Sragen Km 9 Karanganyar. PT Kusuma Mulia Textile merupakan perusahaan pribadi dengan satu pemilik tunggal. Perusahaan ini bergerak di bidang industri tekstil. Proses produksinya yaitu proses celup (dyeing) dan finishing. Perusahaan menggunakan bahan baku berupa kain mori (grey/greige) dan benang. Tujuan penelitian ini adalah untuk menganalisis sistem akuntansi pembelian bahan baku. Selain itu, tujuan penelitian ini untuk mengetahui apakah sistem akuntansi pembelian bahan baku yang diterapkan perusahaan telah ditunjang oleh sisitem pengendalian intern yang memadai. Berdasarkan penelitian dapat disimpulkan bahwa sistem akuntansi pembelian bahan baku di PT Kusuma Mulia Textile telah cukup baik meskipun terdapat beberapa kelemahan. Kelemahan tersebut misalnya terjadi perangkapan fungsi yaitu menjalankan fungsi penerimaan dan fungsi penyimpanan yang akan menciptakan praktik yang tidak sehat dalam mewujudkan pengendalian internal yang memadai, Penggunaan dokumen belum bernomor urut cetak dan terdapat dokumen yang diotorisasi oleh pihak yang tidak berwenang dan tidak ada surat permintaan penawaran harga dan penawaran harga dari supplier hal ini dapat mempersulit dalam pengecekan setiap harga yang telah diberikan supplier.
THE EFFECT OF FINANCIAL RATIOS ON STOCK RETURN STUDY ON FOOD AND BEVERAGES COMPANIES LISTED ON INDONESIA STOCK EXCHANGE DURING 2015-2017 Rina Ani Sapariyah; Genia Oktri Chrisandana
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aimed to discover and provide and empirical evidence of significance of Current Ratio (CR), Earning per share (EPS), and Total assets turnover (TAT) to Stock Return. Population in this study consist 21 Food andBeverages companies listed on  Indonesia Stock Exchange in the observation of 2015-2017 with as the samplingmethod wich contains 13 Food and Beverages companies. The methods of analysis used are classic assumption test,multiple linear regression analysis, t test and R2 test. The result of classic assumption that contains normality test showsthat the data has been normally distributed, multicollinearity test shows that there is no multicollinearity between theindependent data and dependent data, heteroscedasticity test shows that there is no heteroscedasticity in this data, andautocorrelation test shows that there is no autocorrelation in the regression of this study. The result of hypothesis testingshows Earning per share and Total assets turnover has positive effect but non significant to Stock Return. CurrentRatio has negative effect and not significant to Stock Return. The coefficient of determination result shows that CurrentRatio, Earning per share and Total assets turnover has 6,6% effects to Stock Return, and the rest 93,4% influenced byother variables that not researched.
PENGARUH DEBT TO EQUITY RATIO, TOTAL ASSET TURN OVER, CURRENT RATIO, DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dea Nony Agustina; Mulyadi Mulyadi
ADVANCE Vol 6, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Debt to Equity Ratio, Total Assets Turn Over, Current Ratio, dan Net Profit Margin terhadap Pertumbuhan Laba Perusahaan Manufaktur di Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor perusahaan makanan dan minuman yang terdapat di Indonesia (BEI) periode 2015-2018. Pemilihan sampel menggunakan tehnik Purposive Sampling. Sampel yang terpilih sebanyak 15 perusahaan. Metode analisis dalam penelitian ini terdiri dari, uji asumsi klasik, uji analisis regresi linier berganda, uji t, uji F, dan uji R2. Hasil analisis menunjukkan bahwa bila terbebas dari uji asusmsi klasik. Hasil pengujian hipotesis menunjukkan bahwa secara individu variabel Debt to Equity Ratio, dan Current Ratio berpengaruh positif tidak signifikan terhadap variabel Pertumbuhan Laba Perusahaan Manufaktur di BEI, sedangkan variabel Total Assets Turn Over  dan  Net  Profit  Margin  berpengaruh positif signifikan terhadap variabel Pertumbuhan Laba Perusahaan Manufaktur di BEI. Hasil uji R2 (koefisien determinasi) menunjukkan bahwa variabel Debt to Equity Ratio, Total Assets Turn Over, Current Ratio, dan Net Profit Margin mampu menjelaskan sebesar 18,5% terhadap variabel Pertumbuhan Laba Perusahaan Manufaktur di BEI, sedangkan sisanya 81,5% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini seperti Return On Assets, Loan to Deposit Ratio, Debt to Assets Ratio, dan Return On Equity.
KONTRIBUSI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) (Studi Kasus Badan Keuangan Daerah Kabupaten Karanganyar Tahun 2013-2017) Tri Nurdyastuti; Anang Ma’ruf Arbiyanto
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze the contribution and effectiveness of regional taxes in increasing the original income (PAD) of the Karanganyar district. The period used in this study is 5(five) years from 2013 to 2017. Data analysis techniques used in this study are contributions analysis, regional tax effectiveness analysis and descriptive statistical test and normality test. The sampling technique in this study used the census method so that all members of the population were used as samples and obtained a sample of 55. This research uses a quantitative approach. The results of the study revealed that the average contribution of regional taxes in increasing original income of the karanganyar district  from 2013 to 2017 has fluctuated. The biggest contribution comes from street lighting tax with an average value of 19,10%. The level of effectiveness of local taxes in increasing regional income (PAD) of the Karanganyar district from 2013 to 2017 can be categorized as good. The highest effectiveness was achieved by restaurant tax in 2015 with a value of 297,64%. Keywords : : contribution, effectiveness, local tax, regional original income (PAD)
ANALYSIS OF SMK KRISTEN 1 SURAKARTA PERFORMANCE WITH THE BALANCE SCORECARD APPROACH P Haryoso; Christiyanto Indra Pamungkas
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to measure the performance of the SMK Kristen 1 Surakarta with four perspectives in the Balance Scorecard, namely financial, customer, internal business processes and growth and learning perspectives. This study uses quantitative descriptive research. The population in this study amounted to 425 people who were sampled using purposive sampling technique and obtained a sample of 30 people. The data analysis technique used is descriptive statistics. The results of the study show that the financial perspective has an overall score of 14 from a total score of 15 meaning that the excellent performance shows that it is very economical, very efficient and effective. The results of the performance measurement of the perspective of the customer of the Christian 1 Surakarta Vocational High School get a score of 4 from a total score of 5 which means good performance. The results of the measurement of internal business process perspective score 40 from a total score of 50 showing good performance. The results of the growth and learning perspective measurements get a score of 5 from totak score of 5 means that the performance is very good.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Kantor Akuntan Publik di Surakarta dan Yogyakarta) Firnanda Nur Anggraini; Rina Ani Sapariyah
ADVANCE Vol 6, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan membuktikan secara empiris signifikansi pengaruh kompetensi, independensi, dan profesionalisme terhadap kualitas audit pada kantor akuntan publik Surakarta dan Yogyakarta. Penelitian ini menggunakan metode purposive sampling sehingga diperoleh sampling 50 auditor yang bekerja di kantor akuntan publik Surakarta dan Yogyakarta. Uji kuisioner menggunakan uji validitas dan uji reliabilitas, sedangkan uji hipotesis menggunakan uji asumsi klasik, uji regresi linier berganda, uji t, uji R^2. Hasil uji kuisioner valid dan reliabel, Hasil uji asumsi klasik menunjukkan bahwa penelitian ini terdistribusi secara normal, tidak terjadi multikulinieritas, tidak terjadi heterokedastisitas, tidak terjadi autokorelasi. Hasil uji hipotesis menunjukkan: kompetensi auditor berpengaruh positif tetapi tidak signifikan terhadap kualitas audit, independensi auditor berpengaruh positif signifikan terhadap kualitas audit, profesionalisme berpengaruh positif tetapi tidak signifikan terhadap kualitas audit. Hasil dari uji R^2 sebesar 88,0% yang berarti kualitas audit mampu dijelaskan kompetensi, independensi, dan profesionalisme auditor, sedangkan sisanya dijelaskan oleh variabel lainnya yang tidak dimasukkan dalam penelitian.
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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Abstract

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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