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Jurnal Akuntansi dan Sistem Teknologi Informasi Pusat Pengembangan Akuntansi Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta Jalan Gunung Kawi No. 40 Kadipiro, Banjarsari, Surakarta, Jawa Tengah
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Jawa tengah
INDONESIA
Jurnal Akuntansi dan Sistem Teknologi Informasi
ISSN : 16937635     EISSN : 2655156x     DOI : 10.33061
Core Subject : Economy,
Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, International Economics and Trade Finance, Banking, Forensic Accounting Environmental Accounting Management Accounting Social Responsibility Accounting Budgeting Accounting Tax Accounting
Articles 862 Documents
PENGARUH STRUKTUR KEPEMILIKAN, RETURN ON ASSET DAN LEVERAGE TERHADAP MANAJEMEN LABA Yuliana Gunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research purposed to analyze the effect of managerial ownership, institutional ownership, return on asset and leverage on earnings management. Sampling was purposive sampling method, in order to obtain a sample of 32 manufactured companies consumer goods industry listed on The Indonesia Stock Exchange in the year of 2011 - 2013. This research used library research methods and documentation. Data was taken from the Indonesia Capital Market Directory (ICMD) and Financial Statements manufactured company consumer goods industry. The analysis method of this research that used was multiple regressions. The result showed that board of managerial ownership, institutional ownership, return on asset and leverage simultaneously influence the earnings management. Partial examination showed that board of (1) managerial ownership has significant negatively influence the earnings management, (2) institutional ownership has significant negatively influence the earnings management, (3)return on asset has positive but it has not significant influence on earning management and (4) leverage has negative but it has not significant influence on earning management. Keywords: Ownership Structure, Return on Asset, Leverage, Earning Management.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN DAN KINERJA KEUANGAN PT BPR SUKADANA DENGAN PT BPR SYARIAH DANA MULIA SURAKARTA DENGAN MENGGUNAKAN METODE CAMEL Maria Olparika Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 11 No. 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the comparative level of health and financial performance of aspects CAMEL among BPR with BPRS. CAMEL ratios used consisted of CAR/KPMM, KAP, NPM, ROA, BOPO and Cash Ratio. To distinguish the financial performance of is a statistic analisys is a test used independent sample t-test. The data used is secondary data, financial statement data BPR and BPRS. The results showed that the level of the 2011 - 2013 BPR health of aspects Capital, Asset Quality, earnings, liquidity is healthy, and management aspects are good and while BPRS in the year 2011 - 2013 are ranked 1 aspect Capital, Asset Quality in 2011 ranked second, while in 2012 and 2013 are ranked 1, aspects of earnings in 2011 ranked third, while ranking second in 2012 and in 2013 are ranked 1, aspects of liquidity in 2011 - 2013 are ranked 1, and aspects of management in 2011 not good, while in 2012 and 2013Good. From the test results of independent sample T-Test can be concluded there are significant differences between financial performance PTBPR Sukadana with PT BPRS Dana Mulia. Keywords: level of health, financial performance, methods of CAMEL, BPR.
ANALISIS BENTUK-BENTUK LAPORAN KEUANGAN DAN EFEKTIVITAS LAPORAN KEUANGAN PADA UMKM (Studi Kasus pada UMKM kelompok Perajin Kuningan di Kecamatan Juwana Tahun 2011) Samsul - Rosadi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The purpose of this study were (1) To know the presentation forms of financial report on SMEs in the sub-group of Juwana’s craftsmen brass, (2) To know the effectiveness of the financial reports presentation on SME brass craftsmen groups in Juwana’s District. Technique of data analysis used is an interactive model of data analysis techniques. According to the result of study can be concluded that, (1) SME group of brass craftsmen in Juwana already presenting financial reports, but of the 10 SMEs only 4 SMEs that presents financial reports in accordance with GAAP while the other SMEs only make a business report which are not in accordance with GAAP. (2) The effectiveness of the financial reports are measured by the two parties, the intern and the extern have two working systems in the operations is as follows: (a) the internal parties are the owners of SMEs, nine owners of SMEs stated that the presentation of financial reports they made have been effective only 1 of SMEs stating that financial reports made less effective because the expenditure book larger than the book income, this was due to delay payment of accounts receivable, (b) an external party is extern party of SMEs such as banks and government, the outsider asses that external financial reporting is effective if made in accordance with GAAP. Keywords: forms of financial report, effectiveness of the financial reports, SMEs.
ANALISIS PENERAPAN SISTEM AKUNTANSI PENDIDIKAN PADA PENDIDIKAN ANAK USIA DINI AL FAHMY DESA NGIJO KARANGANYAR Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The research was conducted in the non-profit oriented organization, namely the Al Fahmy Playgroup, arguing that playgroup education has been growing but the implementation is still a lot that has not been guided by the procedures and the resulting financial statements are not in accordance with accounting standards education. The purpose of this study is to provide an overview for managers in the field of education on the importance of the application of the accounting system of education in the context of the delivery of financial accountability. The study was descriptive data is the primary data, from interviews and secondary data derived from the documents and related references. From the research, it was concluded that playgroup education is still not understood the proper accounting standards for use, and there are still many weaknesses in the control intern, for example with the lack of segregation of duties functions in the playgroup, as well as documents and records are still sober, and incomplete. Keywords: accounting systems, accounting procedures, accounting standards education
PENINGKATAN KINERJA BERBASIS PARTISIPASI DALAM PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN PENGARUHNYA TERHADAP KESENJANGAN ANGGARAN ., Amin Wahyudi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The organization require budget to translate the overall of strategy into target and plan short-range and is long-range (Mowen and Hansen, 1997: 76). To guarantee to made by decision is top management do not digress from executed activity by all manager, needed by activity of operation. The despitefully needed by good communications between manager culminate with all middle storey; level manager and under, so that all manager feel to involve in stipulating of budget. Participation in compilation of budget can improve organizational effectiveness through the make-up of manager performance (Indriantoro and Supomo, 1998: 55). Participation in this case is taking part in taker part. Manager participation in compilation of budget expected can give motivation to manager in executing its responsibility. Participation represent one of the effective management technique because all manager can accept and execute fully responsibility to the budget which have been compiled, so that compiled budget participationly become is realistic. Keywords: participation budget, organizational komitmen, difference budget
PENGGUNAAN TEKNOLOGI INFORMASI DI DUNIA BISNIS DAN PERBANKAN ., Amin Wahyudi
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

ABSTRACT The new millennium heralds the emergence of a powerful new imperative for conducting business activity and banking activity that has global implication for marketers and the marketing discipline. Now, transaction are made direct and on-line trough a wide variaty of information technology and electronic platforms such the internet and world wide web (www), electronic data inter-change, fax, e-mail, ATM and smart card to facilitate payment and obtain instant cash Keywords: information technology, business, banking, transaction
ANALISIS PENGARUH PRICE EARNINGS RATIO (P/E) DAN MARKET TO BOOK RATIO (P/B) TERHADAP PERTUMBUHAN EARNINGS (GROWTH) PERUSAHAAN MANUFAKTUR DI INDONESIA Perdana, Halim Dedy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The objective of this research is to examine the analysis influence of Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth that residual earnings as proxy of manufacturer companies that listed in Jakarta Stock Exchange from 1999 – 2003. The sample was taken by using purposive sampling method and based on the criterion stated before; the samples collected were 41 companies. The result of this research shows that in partial evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) as independent variable to growth only significant in one period (P/B in 1999). For jointly evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth significant on 1999 and 2000. The other result of this research shows that Price Earnings Ratio (P/E) wasn’t sufficient indicator to evaluate growth because significant if used to jointly evaluation with other variable (Market to Book Ratio), whereas P/B was sufficient indicator to evaluate growth. Jointly, Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) can be used to evaluate growth for partial time. Keywords: Price Earnings Ratio,  Market to Book Ratio, Growth
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMENT ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku) Latuheru, Belianus Patria
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderating variable in the relationship between job involvement and budgetary slack. This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly committed managers, budgetary participation is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment to organization's goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly committed managers, job involvement is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment organization's goals and values, job involvement is associated with increased propensity to create budgetary slack. Keywords: budgetary participation, job involvement, organizational  commitment, budgetary slack.
KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA PENYUSUNAN ANGGARAN PARTISIPATIF DENGAN KINERJA MANAJERIAL (STUDY PADA UNIVERSITAS SLAMET RIYADI SURAKARTA ., Edi Wibowo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The main objective of this study is to investigate the relationship between budgetary participation and managerial performance. This study is also  intended to provide evidence on the influence of the environment uncertainty towards relationship between budgetary participation and managerial performance. Uncertainty of environment is as moderating variable that affecting the relationship between budgetary participation and managerial performance. The sample of this study is employee of the personals or employees staff of the Slamet Riyadi University Surakarta have structural position that consists of 46 persons used the Purposive Sampling method. The instrument used questionnaire to elaborate from worker opinion about budgetary participation, managerial performance, and  the environment uncertainty. The first hypothesis used correlation Pearson analysis and the second hypothesis used multiple linear regression. The result of first hypothesis with correlation Pearson analysis shows that there is a positive and significant  relationship between budgetary participation towards managerial performance with level correlation is strong, so  the result of seconds hypothesis with multiple linear regression shows the environment uncertainty to influence towards level of relationship between with managerial performance. Keywords: Budgetary participation, The environment uncertainty, managerial performance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MENANGGAPI DAN MENGEVALUASI INFORMASI DALAM AU Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Abstract Environmental audit represent applied environment management appliance by corporate world for the facility of to better management to environmental performance of them. Though environmental audit not yet precisely defined, but consensus which progressively expand to express that a number of audit type reside in under coverage terminology. On the contrary emerge some activity which not precisely mould as environmental audit. Some environmental voluntary order specificly have referred as environmental audit but the order likely less supported by corporate world and seen credibility loss. Process to guarantee environmental audit credibility to enthusiastic stakeholders can be conducted constructively assessment of independent eksternal. environmental Audit unic more lay in subject broadness which come within in course of is the, measurement and various date type differ which is collected, than used technique. Keywords: environmental audit; environmental management system; environmental issue; environmental order; standard; corporate world; stakeholders; auditors financial

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