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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 5 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008" : 5 Documents clear
Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela Irma Prawita Sari; Yie Ke Feliana; Riesanti Edie Wijaya
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.289 KB) | DOI: 10.24123/jati.v7i1.1927

Abstract

Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firms reluctant to present. Voluntary dimension of corporate disclosure involve the manisfestation of free choice of the firms and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesian firms listed in Jakarta Stock Exchange in 2005 and 2006.
PEMANFAATAN INTERNET SEBAGAI SARANA PENDUKUNG PENDIDIKAN DI PERGURUAN TINGGI Eka Prastya; Didi Achjari
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1963.566 KB) | DOI: 10.24123/jati.v7i1.1930

Abstract

The use of internet perticulary in higher education has been pervasive. The current study examines some factors that can affect accounting students' internet uses. The research model includes Internet Usage as the dependent variable. Meanwhile, the independent variables are Instruction of Lecturer, Availability, Outcome Expectations, and Internet Self-Efficacy. The study employed questionnaire survey that was administered to 128 undergraduate students at Accounting Department Universitas Gadjah Mada. The results of this study suggest that Instruction of Lecturer, Availability, and Internet Self-Efficacy, are the antecedents of Internet Usage. Unfortunately, the current research indicates a weak support toward Outcome Expectations. In conclusion, despite of abundant benefits of the internet, university students may not be interested to use it unless the lecturers ask them to do so and university provides the facilities. Students' Self-Efficacy also plays an essential role in the Internet Usage.
ANALISIS COST-BENEFIT PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PROGRAM BOGASARI MITRA CARD SURABAYA Wahyu Irawaty; Dianne Frisko
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.528 KB) | DOI: 10.24123/jati.v7i1.1931

Abstract

One of the activities that company should do to maintain its sustainability nowadays is concern about society and environment by doing corporate social responsibility (CSR) activities. By doing CSR, company has shown their responsibility to all stakeholders aligned with the willingness to create sustainability development. Company could use varied tools to asses their CSR activities in order to evaluate their CSR implementation. This research is aimed to analyze cost and benefit of one CSR progame of PT. ISM Tbk Bogasari Flour Mills, by using Socio-Economic Impact to evaluate its progamme.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriyanti; Nur Hidayati
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1936.151 KB) | DOI: 10.24123/jati.v7i1.1932

Abstract

The Directorate General of Taxation has been done strategic role as one of steps to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of compliance toward tax payer compliance. The procedure of data collection in this research is by distributing the questionnaire to the tax payer in Tax Service Department East Sidoarjo directly at 2007. There are 43 questioners collected. The result of validity and reliability from 44 question shows that all question is valid and reliable. So, the result of normality shows that data is normal distribution. The result of regression shows that just tax knowledge variable influence significantly toward tax payer compliance.
APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY Ria Sandra Alimbudiono
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.079 KB) | DOI: 10.24123/jati.v7i1.1933

Abstract

This article aims to describe the application of management accounting in the blue ocean strategy. Blue ocean strategy is an alternative way for success. It offers a new approach that companies have to create value innovation to satisfy customers. It does not compete in cost efficiency, but it tries to open a new demand by seeing the customer's potential needs. To implement this new approach, management needs appropriate information for making decision. Management accounting tools like target costing and life-cycle costing tries to provide information for a better quality of decision making in the blue ocean strategy. Target costing will serve information for new product's pricing and functionality and life-cycle costing tries to analyze profitability of new product during its life-cycle. By using this tools, the blue ocean strategy can be implemented in the right track.

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