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Journal : Jurnal Akuntansi

ANALISIS KELAYAKAN TARIF AIR BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMER 23 TAHUN 2006 DATA TAHUN 2009 S.D 2012 STUDY KASUS DI PDAM TIRTA DHARMA KABUPATEN SLEMAN Isna Putri Indayani; Sunarto Sunarto
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Sleman is Badan Usaha Milik Daerah engaged in water services . Apart from being required to be able to meet the water needs of the customer , PDAM Sleman should be wise in determining water rates are economically viable in order to cover expenses incurred to earn the income . Therefore, analysis of water rates is needed to support revenue growth and taps in accordance with Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 article 5 paragraf 1of the PDAM revenues must meet cost recovery principle (full cost recovery ) . In examining the water use rate formula of Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 and the data used is the financial statement data PDAM Sleman 2009 till 2012. The calculations show the basic water rates , low rates , and the rates prevailing on the taps full Sleman not meet the principle of full cost recovery. From the results of the study also note that the rate of water from PDAM Sleman 2009 data up to 2012 have not been economically viable because they can not cover the entire cost of business or do not meet the principle of full cost recovery. Keyword: full cost recovery, cost of business, price of water
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PENYEDIA SPARE PART OTOMOTIF PERIODE 2007-2011 Yuliyati Yuliyati; Sunarto Sunarto
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aimed to determine the effect of working capital turnover, cash turnover, and capital structure partially or simultaneously on the profitability of the companies of automotive spare parts 2007-2011. Profitability was measured by using return on investment (ROI).The data used was secondary data from the financial statements of the sample companies. Data analysis method used was the classic assumption of hypothesis testing. The statistical method used was multiple linear regression analysis. The sampling method used was purposive sampling. The dependent variable in this research was the profitability (Y), the independent variables consisted of working capital turnover (X1), cash turnover (X2), and capital structure (X3).The results showed that the partial of working capital turnover has no any effect on return on investment (ROI), cash turnover affected the return on investment (ROI), capital structure affected the return on investment (ROI). Simultaneously, working capital turnover, cash turnover, and capital structure affected towards the return on investment (ROI) on the companies of automotive spare parts 2007-2011. Keywords : working capital turnover, cash turnover, structure capital, and return on investment (ROI)
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Provinsi D.I Yogyaarta tahun 2008-2013) Titi Yuli Astuti; Sunarto Sunarto
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216
Co-Authors Abdul Rachman Achmad Asrori Addi Mardi Harnanto Adelina Adelina Adi Martono Adriyani Adam Afrilia Miratul Ulfa Aga Ardhianto Feryyanshah Aga Dwi Sintha Agung Budi Raharjo Agus Naryoso S.Sos, M.Si, Agus Naryoso Agus Rahmad Hidayat Aldhila Gusta H. Yoga Allen Yeoh Andre Lukita Angga Dwi Pratama Angga Widhi Saputro Anindya Ratna Pratiwi Annisa Arum Putri Ari Sugeng Armeina Nur Rachmawati Asikin, Hijrah Asri Nugraheningtyas Aulia Ramandani Ayi Yustiati Bambang Subali Bambang Sudarmanto Bambang Wasito Adi Baskoro Adi Prayitno Chairunnisa Chairunnisa Chandra Wijaya Charles Parningotan Haratua Simanjuntak Dandi Wahyu Agung Darusman Darusman David David Devi Ayu Kusuma Putri Diah Ariani Dona Kristiawan Dowes Ardi Nugroho Dwi Safrudin Dwi Septiani Dwiky Erlangga Edhi Martono Eka Prasetyanta Endang D Endang Djuana Ervin Devi Pratiwi Esti Dyah Utami Evi Gravitiani Fadillah Januar Fahad Nuraini Farah Azizzah Faridah Laeli Syarifah Fatma Lestari Ferdiansyah Ferdiansyah Feri Setyowibowo Ferrianto G Ferrianto Gozali Fige Arief Kusumo Fitri Sagantha Florenchia Yohana Tellu Fredi Ganda Putra Fuad Abdul Fattah Furi styo Siskawati Hanif Nasiatul Baroroh Harini Harini Harliyandri Iqbal Nugroho Harry Supriyono Hermin Poedjiastoeti Heti Herawati I Made Sukanadi Igviro Yurki Lailina Ilham Futaki Inas Khairani Indra Suharman Intan Sonia Apriani Irfanda Rizki Harmono Sejati Iskandar Iskandar Isna Putri Indayani Iva Yuniasih Jennifer Jennifer K.I. Ismara Kandar Kandar Katisya Abrina Prastyanti Khaeriya Megauleng Kristiani Kristiani Kuat Rahardjo Kuat Rahardjo T.S Kuat Rahardjo TS Kurnia Roossenda Langgeng Wahyu Santosa Leidena Sekar Negari Leny Noviani Lia Faiqoh M. Mudrik H. Rohman M. Ngainul Malawani M. Rudyansyah Ismail Mariska Diah Kusumasari Mega Laksmini Syamsudin Mintasih Indriayu Mochamad Candra Wirawan Arief Muchamad Yulianto Muhammad Andi Auliya Hakim Muhammad Rizki Romadhon Muhammad Sabandi Mustamin Nanang Supriadi Naris Dyah Prasetyawati Neazar Astina Prabawani Niken Ambar Pratiwi Niko Sangaji Noor Sudiyati Nugroho Wahyu Sumartono Nur Amalia Choirani Nur Amalia Choironi Nursetya Danusaputra Nursyifa Asilah Sasongko Nuryanti Nuryanti Pandansari Kusumo Ponendi Hidayat Putri Oktaviana Rahmi Lubis Rani Rakhmaputri Wiranto Regina Tutik Padmaningrum Retno Dewi Kurniasari Ridhah Taqwa Rihadini Rihadini Rizkan Faif Fasani Robert Adriaan Philipus Rosalia H S Rosalia H Subrata S. Jazilah Sahora Dina Pangesty Salman Alfarisy Totalia Sandy Kristiara Sari Rosiati Nur Khasanah Sigid Sudaryanto Sischa Wahyu Dwiningsih Siti Alliyah Siti Kartika Sari Siti Marwati Slamet Haryono Slamet Mardiyanto Rahayu Slamet Suprayogi Sri Budi Lestari Sri Widowati Herieningsih Sri Woro Asih Sudarmadji Sudarmadji Sudarno Sudarno Sudrajat sudrajat Sumardino Sumardino Suparmi Suparmi Supriyanto Supriyanto Suriani Rauf Sutaryo Sutaryo Syahrun Syahrun Syahrun, Syahrun Syahrun Syaiko Rosyidi Syscha Pyae Tandiyo Pradekso Testian Yushli Ana Tiara Handayani Titi Yuli Astuti Titik Kuntari Titin Nurfiatin toto tohir Tri Melisa Selviani Trisnawiyana Trisnawiyana Triyono Lukmantoro Tuti Sri Suhesti Tutik Fitri Wijayanti Ubad Badrudin Utami Utami Vania Reani Valmai Wahyu Lestari Wahyu Yudha Pranoto Wahyu Yun Santoso Widha Sunarno Wijayanti Puji Lestari Winda Saputri Wiryanto Wiryanto Wiwid Noor Rakhmad Yasarah Diswari Ditiya Yeow Liang Yoseph Santosa Yudi Prana Hikmat Yuli Andriani Yuliyati Yuliyati Yun Ismi Wulandari Yuyuk Liana Zahidah Hasan Zulfikar Zulfikar Zulfikri Suleman