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PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA DI DESA SIDOHARJO KECAMATAN SIDOHARJO KABUPATEN SRAGEN Anita Firdaus; Suharno Suharno; Sunarti Sunarti
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 study aims to examine the influence of transparency, accountability and society participation management of village fund allocation. The study used survey method with questionnairs as its instrument. The population of this study are the rural society and officials village Sidoharjo sub-district Sidoharjo in the district of Sragen. Based on purposive sampling , the number of samples obtained is 80 people. The type in this study is a quantitative study with a view to found the truth contained in this study, which is using multiple linear regression test and tested the validity and reliability the quality of the questionnairs with SPSS 21sofware application. The result of this study found that transparency, accountability and society participation have a significant positive effect management of village fund allocation. This study is expected to provide input for the rural goverment to synergize to improve transparency, accountability and society participation in management og village fund allocation.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018 Yogi Kharisma Finky Rahayu; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effectiveness ratio of 138.46% is included in the very effective category. The efficiency ratio of 100.00% is included in the less efficient category. The growth ratio of 01.06% falls into the very low category. The overall financial performance of the Ngawi Regency government can be said to be moderate because it is not in the good or bad category when compared to the Regencies and Cities in East Java Province.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Desy Novitasari; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
PENGARUH SIMPANAN ANGGOTA, PINJAMAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA Widi Nur Lestari; Bambang Widarno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6219

Abstract

This study aims to determine the effect of member savings, member loansand number of members on the remaining results of operations. The types of dataused in this study are qualitative and quantitative. The data source used issecondary data. The population in this study are all financial statements inSurakarta Civil Servants cooperatives. The sample used in this study is thenumber of member deposits, member loans and the number of members during the2009-2018 period. The sampling technique uses purposive sampling with certaincriteria. The data analysis technique used in this study is multiple linearregression. The results of member savings, member loans and total membershiphave a significant positive effect
PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA Amien Mustofa; Rispantyo Rispantyo; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6222

Abstract

The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntests, multiple linear regressiontests and hypothesisstesting. The results of the analysis from the hypothesis testshow that attitudes have a significant effect onnwhistleblowing intentions, andprofessional commitment and perceptual control have a effect but not significanton whistleblowing intentions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Wiwit Hadi Parwoko; Dewi Saptantinah Puji Astuti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6223

Abstract

This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampling. These factors are then tested by logisticregression at a significance level of 5 percent. The results of the study identifiedthat company age and KAP's reputation had a significant effect on the timelinessof financial reporting, while profitability, company size, leverage, liquidity andownership structure did not affect the timeliness of financial reporting in othermetal and mineral mining sub-sectors listed on the Indonesia Stock Exchange.
PENGARUH JENJANG PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, SKALA USAHA DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KECAMATAN BOYOLALI Fitri Khoiru Ummah; Djoko Kristianto; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 17 No. 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the effect of education level, educationalbackground, business scale and business age on the use of accountin information forUMKM actors in Boyolali sub-district. The type of data used is quantitative data. Thedata source used is primary data. The sampling technique was carried out usingrandom sampling methods. The sample used was 93 respondents to owner/managerof the UMKM. How to collect data by distributing questionnaires to UMKM businessowner in Boyolali sub-district. Based on the test result from the research, it isconcluded that the level of education has a significant effect on the used ofaccounting information, educational background has a signifivant effect on the use ofaccounting information, business scale has a significant effect on the use ofaccounting information and business age has a significant effect on the use ofaccounting information for UMKM actors in Boyolali sub-district.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018 Anggi Priandita Putra; Fadjar Harimurti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 17 No. 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stakeholder theory. The type of data used inthis study is secondary data. The results of this study indicate that the significancevalue of inflation is 0.880 > 0.05, it can be explained that inflation has no effecton local tax revenues. The significance value of Gross Regional Domestic Product(PDRB) is 0.000 <0.05, it can be explained that the GRDP has a significant effecton Regional Tax Revenue. The significance value of Total Population is 0.000<0.05, it can be explained that Total Population has a significant effect on LocalTax Revenue. The results of the Determination Coefficient show an Adjusted RSquare of 0.635, the effect of the independent variable, namely inflation, GrossRegional Domestic Product (GRDP) and Total Population on Local Tax Revenuesby 64%, while the rest (100% - 64%) = 36% is influenced by other variables notresearched.
PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH Susanti Susanti; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 17 No. 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research was conducted to determine the role of the moderatingvariable of apparatus competence on the influence betweenclarity of budgettargets and accountability of local government performance. The research usesprimary data from Koesioner answers that are distributed to governmentapparatus in Wonogiri District OPD. Sampling techniques using the purposivesampling method.The result of T count 6.927 with a P-value of 0.000 < 0.05 then Horejected means there is a significant influence on the clarity of the target budget(X1) to the performance accountability of the local government (Y). Results FCount of 47.978 with a P-value of 0.000 < 0.05 then this model is precise. Theresults of the R2 test obtained the Ajusted R square value of 0.317 means it can beknown that the influence given by the free variables is the target of the budgettargets (X1) to the bound variables that is the performance accountability of thelocal government (Y) has a real impact of 31% while the rest (100%-32%) = 68%are influenced by other factors outside The moderation variable regression testresults show P – value (significance) for a moderation variable of 0.022 < 0.05,so Ho is rejected, meaning that apparatus competency variable (X2) significantlymoderated the influence of the target clarity of budget (X1) towards the localgovernment's performance accountability (Y).
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI Rahma Eryanti; Fadjar Harimurti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 17 No. 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine and analyze the effect of understanding taxregulations, tax sanctions, and public service accountability on taxpayercompliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office ofWonogiri Regency. The type of data used is qualitative and quantitative data. Thepopulation in this study were all motor vehicle taxpayers registered at the UPPDSAMSATOffice of Wonogiri Regency in 2019. This study used secondary dataand primary data of 100 samples with the sampling method using accidentalsampling. Data collection techniques were carried out through the method ofdocumentation and questionnaires at the UPPD-SAMSAT Wonogiri office. Thedata analysis technique used is multiple linear regression analysis. The results ofthis study indicate that the variable understanding of tax regulations, taxsanctions, and public service accountability has a significant positive effect ontaxpayer compliance in paying motorized vehicle taxes at the UPPD-SAMSATOffice of Wonogiri Regency.
Co-Authors Abas Sunarya Abdiel Remalya Suliyanto Achmad Afandi ACHMAD FAUZI Achmad Fauzi DH Achmad Salim Achmad Surya Adi Sustama Ade Hidayah Adin Martdhanna Adriel Jordan Anggono al farauqi, Mohamad dziqie aulia Aldino Satria Graha Alfian Widyanto Amien Mustofa Anak Agung Istri Sri Wiadnyani Andi Kresna Jaya Andi Sahri Alam Anggi Priandita Putra Aniesa Samira Bafadhal Anisa Anisa Anita Firdaus Apriliani Isnandari Ardhianto Dwi Prasetyo Ari Darmawan Ario Prakoso Aris Eddy Sarwono Arizqy Hania Arum Herlianti Fadhila Asiah Lestari Aswandi Aswandi As’alul Maghfiroh Aulia Ayu Kumala Avie Haryo Wicaksono Bambang Widarno Chrismis Novalinda Ginting D Nata Wijaya Dania Sufi Karimah TH Dea Rahmadani Ristanti Deni Dwi Prasetyo Denny Widayanto Nugroho Destiana Rosanti Desy Novitasari Dewi Ayu Nur Wulandari Dewi Ayu Nur Wulandari Dewi Saptantinah Puji Astuti Dian Indri Purnamasari Dian Rizki Maulidiya Muksin Diana Rosana Samangun Dika Lambang Krisdianti Dimas Fauzie Djayus Djayus DJOKO KRISTIANTO Dwi Aliyyah Apriyani Dwi Okta Roihanah Edy Yulianto Eka Intan Kumala Putri Eka Rosyidah Aprilia Elin Intan Anggraini Elly Amalia Sholikha Elviana Dewi Erdina Novita Putri Ermawan Galih Prasetya Ermi Tety Euis Reni Yuslianti Evy Maharani Fadhilla Dwi Lestari Fadjar Harimurti Faizar Rahman Farah Nita Elia Fardhiasih Dwi Astuti Faris Nuur Fadhiilah Fatih Imantoro Fera Indriyana Fitri Khoiru Ummah Fredinan Yulianda Frisma Handayanna Giardo Permadi Putra Gilang Sukma Putra Gladys Swantika Taungke Harisagustinawati Harisagustinawati Hartono, Arif Hendri Apriyandani Heppiana Lestari Hermawan, Dessy Herri Akhmad Bukhori Hie Ling Ting I Gusti Bagus Wiksuana Imam Suyadi Imelda Kartini Royanty Indwiani Astuti Intan Mazidah Permatasari Ita Fauzia Hanoum Januarista Poppy Mercelina Suratman Jujuk Anton Cahyono Jumiati Jumiati Kadarisman Hidayat Karolina Widiastuti Khoiruddin Anshori Kukuh Murtilaksono Leli Rosiyana Linggar Eka Setyanto Luchman Hakim M Indra Dewa Puspita M. Kholid Mawardi Mae Sri Hartati Wahyuningsih Margaretha Barbara Bento Mirza Arief Moch. Erwinsyah Erlangga Moch. Zulkifli Machmud Muhamad Juliatrin Chairul Akbar Muhammad Hasanuddin neni oktiyani Neti Nunumete Nira Niswahtun Qonitat Nirmaya Candra Kirana Nofrizal Dwiky Saputra NUR AINI Nur Fadilah Rais Nur Putri Amaliyah Nuri Luluk Khusnaeni Nurul Hidayah Indah Pangestuti, Edriana Peppy Octaviani Prasetyastuti Prasetyastuti Pratiwi Anggraeni Puspita Puspita Putra Firman Jayawijaya Rachmawati, Susan Rahma Eryanti Rahman Adi Wijaya Rahmawati Sihite Randy Febrian Ratnawaty Marginingsih Rayyani, Wa Ode Resti Anggraeni Reyhan Sinatrya Feiz Rimonta F Gunanegara Risda Ulfia Anisa Risky Kusumadani Irfandi Rispantyo Rispantyo Rizky Redita Ruhaida Ruhaida Sahna Ferdinand Ginting Sandra Dwi Septika Sandra Woro Aryani Santo Julio Siregar Setiawan Tri Saputra Silma Kaaffah Siska Wahyu Rahmawati Siti Maesaroh Sri Kadarsih Sufiati Bintanah Supriyanto Supriyanto Susanti Susanti Syaifuddin Romadhoni Syaiful Anwar Syukur Umar Taat Kuspriyono, Taat Teguh Puji Lestari Tiksno Widyatmoko Titah Salsabilah Titis Ariani Mustikawati Tri Аtmаdi Nugroho Valida Mutiara Sukma Vega Bintang Widyanto Victor Synathra Widi Nur Lestari Wilopo Wilopo Wilopo Wilopo Wiwit Hadi Parwoko Yakov Kuzyakov Yogi Kharisma Finky Rahayu Yogi Wahyu Prasetyo Yosua Halomoan Iulando Siregar Yulia Fauziyah Yunis Nadhifah Susmikawati Yunita Yunita Yusrah Taqiyah Yusthinus T. Male Zainab Aminatul Ummah Zainal Arifin Nang Agus ZAINUL ARIFIN Zulfida Zulfіda