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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan
DEWI SAPTANTINAH PUJI ASTUTI
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PENERAPAN AUDIT MODERN DI ERA TEKNOLOGI INFORMASI Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract Progressively information exploiting broadness and progressively share information for all decision of business, hence quality of information very is needed. To be able to provide information which with quality, needed use technology, this matter because of technology so central in assisting to yield information faster, efficient and with quality. In a condition information technology expanding like this time, accountant claimed to be able to keep abreast of the by out for study information technology. There are some reason hit is important of accountant study the the information technology, among others accountant expected not only as consumer but expected as developer a system and as auditor expected can evaluate and system, by owning the the ability hence accountant can obtainget beneficial position along with information system growth like this time. Go together information technology growth with usage computer network which progressively wide, hence transaction process also experience of change, transaction process expected faster, and progressively wide. Thereby accounting process also will experience of change, because progressively the increasing of requirement of information which quickly, wide and is accurate, hence accountancy as process to yield finance information also experience of growth Keywords: Modern Audit, Information Technology
REVIEW PENELITIAN TENTANG EARNINGS MANAGEMENT TERHADAP KINERJA PERUSAHAAN Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract Finance Information to company represent one of the information regarding hit the condition of company especially information having the character of finance, the information elementary serve the purpose of in performance assessment of an company. relevant information in obtainable performance assessment from balance report, because during the time size measure of erformance relied on by a profit acquirement of company report of company Balance of be of benefit to investor especially for the decision making of invesment, this matter relate to the return expected will be obtained by investor (return ekspektasi). For the reason management try to arrange the profit presented, that is by improving profit reported so that company performance seen nicely. The action recognized by earnings is management. here are some definition of concerning earnings management and also some research of related to this earnings management, breakdown of in detail regarding the earnings management and also issue of related to earnings management will be presented at solution shares. Intention of this article writing is mereview of some research of concerning earnings management, and finally from some the review research of dambil conclusion of about this earnings management will be able to influence the performance of an company. Keywords : company performance, earning management
PERLUNYA PENERAPAN SISTEM AKUNTANSI PADA USAHA KECIL MENENGAH Puji Astuti, Dewi Saptantinah
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 10, No 2 (2010): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract System is very important in the business activity, especially in business activity which very more transaction and complex. System devided in more procedur. Finally, the financial statement is compatible accounting standard. Therefore, need internal control system (ICS), organization which have good ICS, mistake could be minimalized. This research is descriptif and this object is an car accesories “Goro Profesional” in Surakarta. This research was aim to description for all businessman and everyone which need accounting systems in the business organization and make the financial statement is compatible accounting standard. The problema in this research is know what accounting systems used to in the business enterprises will be controlable and mistake can be minimalized. Result in this study is there are some mistake in this organization, beside there are some good practice in this organization, therefore this research try to search some solution in the problemain this organization and help to give for example financial statement which compatible accounting standard.   Keywords: System, Procedur, Accounting System, Internal Control Systems
PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) Wulandari, Wulandari; Puji Astuti, Dewi Saptantinah; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in public accounting in the region of Surakarta and Yogyakarta. The number of samples in the study based on the number of questionnaires returned, i.e. as many as 47 respondents. Sampling techniques using acidental sampling. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis and test of the absolute difference. The research results obtained conclusions that due professional care, competence, motivation and independence of Auditors Auditors significant positive effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta, while time budget significant negative pressure effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, DAN UMUR LISTING TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (SURVEI PADA PERUSAHAAN JASA SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014 – 2016) Sari, Novita; Kristianto, Djoko; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aim to analyze factors which affect the Implementation of Good Corporate Governmant in annual report of property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The factors tested in this research are Company Size, Profitability, Leverage, Institutional Ownership, Board of Commissioners, and Firm Listing Age as independent variables. The population in this study are property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The technique of sampling uses purposive sampling method and obtained 14 companies. This study using multiple regression analysis to tested factors which affect the Implementation of Good Corporate Government. The result showed that Institutional Ownership has effect on implementation of good corporate government. Meanwhile the other variables, Company Size, Profitability, Leverage, Board of Commissioners, And Firm Listing Age do not have effect on Implementation of Good Corporate Government. Further research is expected to increase the numbers of samples and not only focus on property and real estate companies as the object of research.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017 Marettha, Anggun; Puji Astuti, Dewi Saptantinah; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from the Financial Statements of conventional banking and Islamic banking publications listed on the Stock Exchange from 2013 - 2017. After passing through the purposive sampling stage, the samples used were 8 conventional banks and 5 Islamic banks.The data analysis technique used to see the comparison of the financial performance of conventional banking and Islamic banking in 2013 - 2017 is to use financial ratio analysis and test the independent sample t-test. The analysis conducted shows that there are significant differences between conventional banking and Islamic banking in 2013 - 2017. Conventional banking financial performance is better than Islamic banking in terms of LDR / FDR, NIM / NOM, ROA, NPL / NPF and BOPO ratios, while Islamic banking financial performance is better than conventional banking in terms of CAR ratio.
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017) Haryani, Titik; Rispantyo, Rispantyo; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017. With a purposive sampling method sampling and retrieved samples of as many as 28 companies from 45 companies. This research is using double linear regression technique. The results showed that company size variable has no significant effect on audit delay variable, internal control system variable significant negatif effect on audit delay variable, and leverage variable has no significant effect on audit delay variable.
PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur) Meilida, Priola; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium category. The effective ratio of 115.43% belongs to the effective category. An efficient ratio of 90.38% is included in the less efficient category. The growth ratio of 24.34% is in the medium category. The financial performance of the local government of East Kotawaringin Regency can be accessed well when compared to the Districts and Cities in Central Kalimantan Province together with West Kotawaringin and Palangkaraya Districts.
PENGARUH AUDIT FEE, PENGALAMAN AUDIT, DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERASI (Survei pada KAP di Jawa Tengah dan DIY) Ana, Liya Wahyu; Puji Astuti, Dewi Saptantinah; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Audit quality is very important because the financial statements that have been audited by public accountants are more reliable than the fairness of the financial statements that are not or have not been audited.0The purpose of this study was0to analyze the significance of the effect of audit fees, auditor experience, and professional skepticism on audit quality with independence0as a moderating variable. .This0study took0a sample of 87 respondents from all auditors in Central Java and Yogyakarta, using00accidental sampling.0Data collection methods: questionnaires”and documentation. The0data analysis technique0is descriptive statistics, validity0test, reliability0test, classic0assumption test, multiple linear regression test, and interaction test. The0results of the study concluded that0audit fees, auditor experience, and professional skepticism had a positive and0significant effect on audit0quality. And Independence moderates the relationship between audit fees, auditor experience, and professional skepticism about audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta) Anggrahini, Fitria; Harimurti, Fadjar; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Economics of Private universities in Surakarta who have been attending a tax practice course. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the significance testing of the taxation system against tax evasion significantly negatively affect. Technology testing and taxation information negatively affect tax evasion, and the testing of the influence of justice gained significant negative results against tax evasion. As for discrimination, the results of significant positive effect on tax evasion are obtained.
Co-Authors Ana, Liya Wahyu Anggrahini, Fitria Arantio, Yosua Reno Aris Eddy Sarwono DJOKO KRISTIANTO Fadjar Harimurti Marettha, Anggun Meilida, Priola Novita Sari Rispantyo Rispantyo, Rispantyo Titik Haryani Wardani, Hamukti Pramudya Wulandari Wulandari