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EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU Wulandari, Mei -; Kristianto, Djoko -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is a form of survey, the research carried out by studying and reviewing the situation or problem in a research object. In this study, the authors take an object of research at PT. Batik Danar Hadi of Surakarta. The type of data being used is qualitative data and quantitative data. Sources of data using primary data and secondary data. Data collection techniques used interviews, questionnaires, and documentation. Data analysis techniques with a qualitative descriptive analysis technique to compare theory with practice. The results of this study indicate that the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta. Systems and procedures for the purchase of raw materials applied by PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. Keywords: Internal Control Systems, Procedures, Accounting Information Systems
ANALISIS PENGARUH ANTARA BUDGET PARTICIPATION TERHADAP BUDGETARY SLACK (Survei pada Manajer Perusahaan Manufaktur di Indonesia) Kristianto, Djoko -
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 3, No 1 (2009): Manajemen Sumber daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The influence between budgetary participation and budgetary slack is has been examined in several accounting studies with conflicting result. The sample of this research executed with mail survey method. The total 500 of questionnaires have been given to the population of this research, that are the manager of manufactur company in Indonesia, only 97 questionnaires back and ready to analyze. The result of study showed that budgetary participation and budgetary slack significant influence. Keywords : budgetary participation, budgetary slack.
METODE ANALISIS PENGUKURAN KINERJA KEUANGAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA Kristianto, Djoko -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 11, No 2 (2011): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract One purpose of investors to invest is to obtain the return. Stocks are selected investment instruments that many investors because the stock is able to provide the level of profit. Stock prices reflect the value of a company. If the company achieve a good performance, the company's stock will be much in demand by investors. Accomplishments achieved either company can be seen in the financial statements published by the company issuer. Issuer is obliged to publish financial statements in certain periods. This financial report is useful for investors to assist in making investment decisions, like selling, buying, or planting stock. In general, financial performance measurement is done by using Return On Investment (ROI), Earnings Per Share (EPS) and Return On Equity (ROE). In addition to using the financial performance analysis, financial analysis method newly developed for the measurement of performance is the Economic Value Added (EVA) and Market Value Added (MVA). Keywords: Return On Investment, Earnings Per Share, Economic Value Added dan Market Value Added
PENGARUH INFORMATION ASYMMETRY DAN BUDGET EMPHASIS SEBAGAI VARIABEL MODERATING TERHADAP HUBUNGAN ANTARA BUDGETARY PARTICIPATION DAN BUDGETARY SLACK Kristianto, Djoko -
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 3, No 2 (2009): Manajemen Sumber daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The influence between budgetary participation and budgetary slack and information asymmetry and budget emphasis has been examined in several accounting studies with conflicting result. The conflicting evidence may reflect the influence of a contingent variable. This study examined influenced of budget participation as moderate variable in the information asymmetry and budget emphasis to budgetary slack.The sample of this research executed with mail survey method. The total 500 of questionnaires have been given to the population of this research, that are the manager of manufactur company in Indonesia, only 97 questionnaires back and ready to analyze. The result of study showed that budgetary participation and budgetary slack had negative and significant influence. The result also showed that of fit between budgetary participation and contingent variable information asymmetry decreased propensity to create budgetary slack. Otherwise, the result of study about the influence of fit between budgetary participation and contingent variable budget emphasis showed negatif and not significant to budgetary slack. Keywords : budgetary participation, information asymmetry, budget emphasis, budgetary slack, residual analysis.
PENGARUH MOTIVASI, PERSEPSI DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Yuneriya, Nanda Estie; Sarwono, Aris Eddy; Kristianto, Djoko -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 13, No 1 (2013): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This study aims to determine whether there is a difference between the interest to follow PPAk student state and private universities. Variable used is the old educational motivation and perception. In this study the object used is UMS and UNISRI for PTS while for PTN is UNS. Of the 55 questionnaires distributed in this study all back in full. From the test results obtained by the Independent sample t test t value 0,914 < 1,96 with a probability of 0,365 results > 0,05 means that there is no difference in interest student to follow PPAk between state and private universities. Although known to the average student interest PTN to follow PPAk higher than student PTS, but it did not prove for real difference between the interest of students to follow PPAk, this is because the student has not entered the real world of work so as not understanding the true benefits of completing PPAk. Keywords: Accounting Professional Education, Motivation, Perception.
ANALISIS KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN MENGGUNAKAN PENDEKATAN LABA RUGI DAN NILAI TAMBAH (Survei Pada PT Bank Muamalat Indonesia) Kartika P, Putri -; Kristianto, Djoko -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 13, No 2 (2013): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The limitations of SFAS 59, the accounting standard guidelines for Islamic banks do not comply with the principle of full disclosure, led to the information presented in the financial statements are not accurate, especially with regard to the ability of Islamic banks to generate profits. The purpose of this study, to analyze the differences in the financial performance of Islamic banks using the income approach and the value -added based on financial ratios. The results showed that by using a value-added approach, the ratio of financial performance (ROA, ROE, and the ratio of total income to total earning assets) there are differences in quantitative, value-added approach is greater than the income approach. Keywords: Financial Performance, Islamic Banking, Income Statement, Statement of Value Added
PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN Wahyuningtyas, Cipryana -; Sarwono, Aris Eddy; Kristianto, Djoko -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of the internal control system has implemented well, as evidenced by the existence of organizational structures that separate functional responsibilities explicitly, the authorization system and good recording, sound practices, and competent employees who have performed well. so it can be concluded that the role of internal auditors in improving the performance of the Management is very involved. it can be seen from the results of the questionnaires and field analysis of the elements internal control systems Service Cooperative Joint Venture Puspetasari have done well. Keywords: Internal Auditor, Performance Management, Internal Control System
EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU Mei - Wulandari; Djoko - Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.605 KB)

Abstract

Abstract The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is a form of survey, the research carried out by studying and reviewing the situation or problem in a research object. In this study, the authors take an object of research at PT. Batik Danar Hadi of Surakarta. The type of data being used is qualitative data and quantitative data. Sources of data using primary data and secondary data. Data collection techniques used interviews, questionnaires, and documentation. Data analysis techniques with a qualitative descriptive analysis technique to compare theory with practice. The results of this study indicate that the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta. Systems and procedures for the purchase of raw materials applied by PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. Keywords: Internal Control Systems, Procedures, Accounting Information Systems
PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN Cipryana - Wahyuningtyas; Aris Eddy Sarwono; Djoko - Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.871 KB)

Abstract

The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of the internal control system has implemented well, as evidenced by the existence of organizational structures that separate functional responsibilities explicitly, the authorization system and good recording, sound practices, and competent employees who have performed well. so it can be concluded that the role of internal auditors in improving the performance of the Management is very involved. it can be seen from the results of the questionnaires and field analysis of the elements internal control systems Service Cooperative Joint Venture Puspetasari have done well. Keywords: Internal Auditor, Performance Management, Internal Control System
PENGARUH MOTIVASI, PERSEPSI DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Nanda Estie Yuneriya; Aris Eddy Sarwono; Djoko - Kristianto
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 13 No. 1 (2013): Jurnal Ekonomi dan Kewirausahaan : March
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to determine whether there is a difference between the interest to follow PPAk student state and private universities. Variable used is the old educational motivation and perception. In this study the object used is UMS and UNISRI for PTS while for PTN is UNS. Of the 55 questionnaires distributed in this study all back in full. From the test results obtained by the Independent sample t test t value 0,914 < 1,96 with a probability of 0,365 results > 0,05 means that there is no difference in interest student to follow PPAk between state and private universities. Although known to the average student interest PTN to follow PPAk higher than student PTS, but it did not prove for real difference between the interest of students to follow PPAk, this is because the student has not entered the real world of work so as not understanding the true benefits of completing PPAk. Keywords: Accounting Professional Education, Motivation, Perception.