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Akuntansi dan Teknologi Informasi
Published by Universitas Surabaya
ISSN : 14125994     EISSN : 26148749     DOI : https://doi.org/10.24123/jati
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu kuantitatif, kualitatif dan metode campuran
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018" : 6 Documents clear
Pola Pengambilan Keputusan Pelapak dan Penawar Lelang Action Figure: Studi Kasus Lapak Lelang Indonesia Aris Surya Putra; Bonnie Soeherman
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.844 KB) | DOI: 10.24123/jati.v12i1.273

Abstract

Studi ini berusaha meneliti secara mendalam perilaku pelapak dan penawar lelang Action Figure (AF) kemudian mencoba menemukan pola pengambilan keputusan transaksi kedua stakeholder tersbut. Metode perolehan data dilakukan dengan wawancara mendalam dan observasi partisipatif, serta studi dokumentasi secara rinci kepada beberapa pelapak dan penawar lelang. Penelitian ini mengungkap data empiris dari perspektif pelapak lelang dan penawar lelang sehingga mendapatkan gambaran yang holistik tentang lika-liku lelang AF. Dari telaah yang dilakukan pada pelapak, ditemukan dua model pelapak lelang AF, yaitu model oportunis dan model fair. Dari telaah yang dilakukan pada penawar, ditemukan 5 pola perilaku dan pengambilan keputusan penawar lelang, yaitu Iseng, Konservatif, Agresor, Sniper, Biner. Masing-masing tipe tersebut memiliki keunikan yang sangat menarik untuk disimak serta mewarnai konsep dunia bisnis yang relevan.
Analisis Break Event Point Terhadap Perencanaan Laba CV. Uul Anugerah Surabaya Heru Budi Siswanto; Ma'ruf Sya'ban; Zeni Rusmawati
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.296 KB) | DOI: 10.24123/jati.v12i1.274

Abstract

Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.
Menggagas Akuntansi Syari’ah: Apakah Akuntansi Islam atau Akuntansi Syari’ah Spiritual (Islam)? Whedy Prasetyo
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.747 KB) | DOI: 10.24123/jati.v11i2.303

Abstract

This paper aims to explain of idea the concept spiritual shari’ah accounting. This accounting is not Islam accounting. Why is that? If religion accounting has a foundation in accordance with the law and dogmatic listed on scripture, it means that there should be no private interpretation on this dogmatic. Instead, spiritual shari’ah accounting by conscience or consensus of core ideology fused with self, others and surrounding to bring the basic beliefs and clean soul, holy and loving. The third for spiritual concepts are summarized in honesty and harmony. Spiritual shari’ah accounting concept like this is capable of providing belief, peace, morality, and faith. This study is a qualitative descriptive with secondary data for book, results of research published in the form of scientific national journals nor international or opinion publik in release of the research result. The study also sought to dig up research that is not published as reasearch reports. The results of this study indicate spiritual shari'ah accounting basis rather than values, but belief. This belief is not always based on religious teachings, but rather on spiritual values, which source from scripture and conscience.
Perancangan Pengendalian Proses Berbasis Seni Perang Sun Zi Untuk Meningkatkan Kinerja Karyawan Pada Divisi Produksi: Studi Pada PT Belantara Subur Eko Rahmad Fitriyadi; Sujoko Efferin
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.518 KB) | DOI: 10.24123/jati.v11i2.375

Abstract

This research is applied research that aims to provide recommendations related to the needs of organizational understanding of process control. After seeing still not effective and efficient organization in applying process control. The role of process control methods is important to help companies maintain the compliance of members of the organization against applicable standards. The purpose of this research is to see how the role of process control based on Sun Zi's Art of War as an alternative for the organization in applying effective and efficient process control. The author uses qualitative methods by way of observation, interview and document analysis in order to support the validity of data. The main object of this research is PT. Belantara Fertile. The scope of this research is on the organization's production division which is considered to require better control. Based on the findings obtained during the study, the authors can conclude that the process control based on Sun Zi War Art is one of the interesting methods to apply. Therefore, the process control based on Sun Zi's Art of War can be considered and can be applied by other organizations.
Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar Defia Nurbatin; Hendy Hermawan
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.583 KB) | DOI: 10.24123/jati.v11i2.697

Abstract

Abstract The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs. Keywords: Quality Accounting System, Standard Operating Procedures
Pengaruh Kepemilikan Keluarga, Kontrol Keluarga Pemilik, dan Manajemen Keluarga Pemilik terhadap Tindakan Pajak Agresif pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2015 Regina Oktavia; Hari Hananto
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.255 KB) | DOI: 10.24123/jati.v11i2.1056

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, kontrol keluarga pemilik,danmanajemen keluarga pemilik, terhadap tindakan pajak agresif perusahaan manufaktur yang terdaftar diBursa Efek Indonesia periode 2013-2015.Populasi dalam penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2015 dengan jumlah 135 perusahaan.Penentuan sampel yang dipilih dalam penelitian menggunakan metode purposive sampling. Pengujianpengaruh kepemilikan keluarga, kontrol keluarga pemilik, dan manajemen keluarga pemilik, terhadaptindakan pajak agresif di analisis menggunakan uji regresi linier berganda dengan bantuan softwareEviews 4.1. Hasil penelitian menunjukkan terdapat 28 perusahaan yang memenuhi kriteria purposivesampling yang ditetapkan dalam penelitian. Hasil penelitian menunjukan bahwa kepemilikan keluargatidak berpengaruh signifikan terhadap tindakan pajak agresif. Kontrol keluarga pemilik memilikipengaruh terhadap tindakan pajak agresif dan manajemen keluarga pemilik perusahaan tidak memilikipengaruh signifikan terhadap tindakan pajak agresif.

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