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FACTORS THAT INFLUENCE SMES' PERCEPTIONS ABOUT THE IMPORTANCE OF PREPARING FINANCIAL STATEMENTS (CASE STUDY AT A BICYCLE SHOP IN SURAKARTA AND SUKOHARJO) Rukmini, Rukmini; Kristiyanti, LMS; Barokah, M Fachri Naufal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1012

Abstract

Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient of 0.222, the value of t is greater than t table 1.258, and the significance value is 0.210 (0.210> 0.05). (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient of 0.188, the value of t is greater than t table 4.629, and significant value of 0.000 (0.000
ANALISIS PENGARUH JUMLAH UANG BEREDAR, SUKU BUNGA DAN NILAI TUKAR TERHADAP INFLASI DI INDONESIA PERIODE 2014-2016 Ningsih, Suhesti; Kristiyanti, LMS
Jurnal Manajemen Dayasaing Vol 20, No 2 (2018): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v20i2.7258

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh jumlah uang beredar, suku bunga dan nilai tukar terhadap inflasi di Indonesia periode 2014-2016.. Jenis data dalam penelitian ini menggunakan data kuantitatif dan sumber data yang digunakan adalah data sekunder selama periode 2014-2016. Analisis data menggunakan metode analisis regresi linier berganda dan teknik pemilihan sampel menggunakan purposive sampling dimana pemilihan sampel berdasarkan penilaian beberapa karakteristik anggota sampel yang sesuai dengan maksud penelitian. Dari hasil uji F diperoleh nilai signifikansi sebesar 0,00 hal ini menunjukkan bahwa jumlah uang beredar, suku bunga dan nilai tukar secara simultan berpengaruh positif dan signifikan terhadap inflasi. Hasil uji t menunjukkan bahwa variabel  jumlah uang beredar berpengaruh negatif dan signifikan terhadap inflasi dengan nilai signifikansi sebesar 0,001 0,05. Pada variabel suku bunga tidak berpengaruh dan signifikan terhadap inflasi karena mempunyai nilai signifikansi sebesar 848 0,05. Di sisi lain, variabel nilai tukar secara parsial berpengaruh positif dan signifikan terhadap inflasi dengan nilai signifikansi sebesar 0,012 0,05. Bagi pemerintah agar lebih berhati-hati dalam menerapkan kebijakan moneter yang berkaitan dengan masalah jumlah uang beredar, suku bunga dan nilai tukar yang dapat mempengaruhi inflasi.
PENGARUH EMOTIONAL QUOTIENT DAN SELF EFFICACY TERHADAP KINERJA AUDITOR (Studi Kasus Kantor Akuntan di Surakarta dan Yogyakarta) LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.294 KB) | DOI: 10.29040/jap.v16i01.24

Abstract

This research aims to give empirical proof on Emotional of Quotient and Self Efficacy towards auditor performance.This research is motivated by a fact that for competing with other professionals  and getting a success can be reached not only by technical knowledge but also by other factors such as Emotional Quotient and Self Efficacy. The objects of this research and the respondent are the auditors of Public Accountant offices that are located in Solo and Yogyakarta. The methods of collecting data by questionnaires are sent directly to Public Accountant offices in Surakarta area.. While for the respondents at public accountant offices in Yogyakarta, the questionnaires are sent by courier service. The number of auditors participating in this research is 35. .Data that have been collected are primary data that are then analyzed using computer program of SPSS Version 17.0The result of this research shows that emotional quotient and self efficacy individually and simultaneously influence towards auditor performance both positively and significantly.  Values of influence on free variables are emotional quotient and self efficacy towards bound variables are auditor performance is 77,9 %, while the rest is 22,1 % that is influenced by other factors that are not explained in this research. Keywords: emotional quotient, self efficacy, and  auditor performance 
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017 – 2019) Filipus Wicaksono; LMS Kristiyanti; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2809

Abstract

The research purpose were determined the effect of liquidity, profitability, financial leverage both simultaneously and individualy on incoming smooting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used a quantitative approach. The data analysis method used multiple linear regression using SPSS test equipment. Hypothetical testing methods used t test, F test, and determination coefficient (R2). Based on the data analysis, can be concluded that 1) liquidity, profitability, and financial leverage simultaneously have a significant effect on the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019; 2) liquidity and profitability has not significant effect on incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; 3) financial leverage significantly affects the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; and 4) the ability of independent variables consisting of variable liquidity, profitability, and financial leverage to determine incoming smooting is 71.3%, the remaining 28.7% was explained by other factors not described in the regression model. Keywords: liquidity, profitability, financial leverage, profit leveling
ANALISIS KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD (Studi Kasus Pada ID Express Soloraya) Aisyah Desnilia; Rukmini Rukmini; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2930

Abstract

This research was conducted with the aim of knowing the simultaneous and partial effect of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on the performance of ID Express delivery service companies. The research was conducted using a quantitative descriptive approach, with a sample of 33 respondents. The data analys metode used multiple linear regression analysis. The results of research conducted simultaneously on the financial perspective, customer perspective, internal business process perspective and learning and growth perspective obtained Fcount value of 20.541 > Ftable 2.714 with a probability of 0.000 (p value
Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi Dalam Efektivitas Sistem Informasi Akuntansi PT Indah Yatama Air Cargo Jateng Suprihati Suprihati; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2498

Abstract

This type of research used in this research is quantitative methods. This study uses primary data obtained through questionnaires. Respondents in this study were users of accounting information systems at PT Indah Yatama Air Cargo in Surakarta and Semarang, as many as 36 respondents. The sampling technique used was saturated sampling or census. The data analysis method in this study used multiple linear regression analysis. The results showed that the variable of information technology sophistication had a positive and significant effect on the effectiveness of the accounting information system, while the management participation and knowledge management variables had no significant effect on the effectiveness of the accounting information system. Meanwhile, simultaneously the results of this study indicate that the variables of technological sophistication, management participation, and knowledge of accounting managers have a significant effect on the effectiveness of accounting information systems. The coefficient of determination shows a value of 54,0%, the remaining 46,0% is explained by other variables outside of this study.
Faktor-Faktor Yang Mempengaruhi Prestasi Belajar Mahasiswa Program Studi Akuntansi di STIE AAS Surakarta Budiyono Budiyono; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.492 KB) | DOI: 10.29040/jap.v20i2.819

Abstract

Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospective accountants, auditors, or managers cannot be separated from accounting practices in the world of work. The purpose of this study was to determine the effect of emotional intelligence (EQ) on the academic achievement of students majoring in accounting at AAS Surakarta. To determine the effect of intellectual intelligence (IQ) on student achievement in accounting majors at AAS Surakarta. To find out there is an influence of emotional intelligence (EQ) and intellectual intelligence (IQ) together on the academic achievement of students majoring in accounting at AAS Surakarta. The research method used is quantitative research methods. Data collection techniques using a questionnaire. Research location at STIE AAS Surakarta. The population used by accounting students is STIE AAS. Data analysis technique uses multiple linear regression. The results of the study contained a positive effect on emotional intelligence on student achievement in accounting at STIE AAS in Surakarta. There is a positive influence of intellectual intelligence on academic achievement of students majoring in accounting at STIE AAS in Surakarta. There is an influence of emotional intelligence and intellectual intelligence together on the academic achievement of students majoring in accounting at STIE AAS Surakarta.
Analisa Pajak Daerah, Retribusi Daerah, Dana Perimbangan Serta Pengaruhnya Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2016-2018) LMS Kristiyanti; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1509

Abstract

The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018 Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue. Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retribution
MEKANISME PENGUJIAN SPP DAN PENERBITAN SPM DI BALAI BESAR WILAYAH SUNGAI BENGAWAN SOLO LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 14, No 02 (2014): Jurnal Akuntansi dan Pajak, Vol. 14, No. 02, januari 2014
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.602 KB) | DOI: 10.29040/jap.v14i02.218

Abstract

Pertanggungjawaban pengelolaan keuangaan Negara merupakan wujud transparansi dan akuntabilitas. Pengelolaaan keuangan negara merupakan penyampaian laporan pertanggungjawaban keuangan pemerintah yang memenuhi prinsip-prinsip tepat waktu, disusun mengikuti standar akuntansi pemerintah yang telah diterima umum.  Balai Besar Wilayah Sungai Bengawan Solo merupakan unit pelaksanaan teknis dibidang konservasi sumber daya air, pengembangan sumber daya air, pendayagunaan sumber daya air dan pengendalian daya rusak air pada wilayah sungai Bengawan Solo, bertanggungjawab kepada Direktur Jenderal Sumber Daya Air. Tata cara pembayaran dalam rangka pelaksanaan Anggaran Pendapatan dan Belanja Negara (APBN) mencakup beberapa bagian seperti tertulis dalam Peraturan Menteri Keuangan Republik Indonesia Nomer 190/PMK 05/2012. Mekanisme pengujian SPP dan Penerbitan SPM di Balai Besar Wilayah Sungai Bengawan Solo, berdasar pada Peraturan Menteri Keuangan Republik Indonesia Nomor 190/PMK.05/2012 tentang: Tata Cara Pembayaran Dalam Rangka Pelaksanaan Anggaran Pendapatan Dan Belanja Negara pasal 56, 57, 58 dan 59.Kata kunci: APBN, pengujian SPP, penerbitan SPM.
ANALISIS PENGARUH MARKETING ACTIVITY DAN WORKING CAPITAL TERHADAP PROFITABILITAS DI PT. KRAKATAUSTEEL TAHUN 2010-2018 LMS Kristiyanti; Abdul Haris Romdhoni; Alfiana Kristi
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v20i1.542

Abstract

This observation is aimed to know that there is influence between marketing activity and working capital to profitability in PT. KRAKATAUSTEEL. This uses trimester financial statements from the last trimester financial statement in 2010 until first trimester financial statement in 2018 as samples in observation.This is a quantitative observation in which it uses 1 population and 30 samples in total. This uses secondary data as source which is downloaded from official website of company and some websites establishing its information. The technique in collecting data is a non-participant observation which doesn’t require researcher to work financial statements out directly. This observation uses multiples linear regression analysis. The result of observation shows that there is not any influence between marketing activity (which represented by marketing expense, company size and company age) and profitability partially in PT.KRAKATAUSTEEL year of 2010 to 2018, however it shows that working capital influences profitability in PT. KRAKATAUSTEEL year of 2010 to 2018 partially. As for the result in simultan, both of marketing activity and working capital has influence to profitability. Keywords : marketing expense, company age, company size, working capital, profitability