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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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INDONESIA
Jurnal Akuntansi dan Sistem Teknologi Informasi
Published by Universitas Slamet Riyadi
ISSN : 16937635     EISSN : 2655156x     DOI : 10.33061
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi" : 11 Documents clear
ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA APARAT PEMERINTAH Kartika Desy Tri Nugraheni, Suharno & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study to know the significance of the effect of budgetparticipation and job satisfaction on the performance of government officials and theeffect of budget participation on the performance of government officials jobsatisfaction as an intervening variable. This study is a survey of government officialsSerengan Village District of Surakarta which amounted to 57 people and all used asa sample with census techniques. Methods of data collection used questionnaires anddocumentation. Data were analyzed used path analysis. The results showed thatbudget participation has positive effect on the performance of government officials.Budget participation has positive effect on job satisfaction of government officials.Job satisfaction has positive effect on the performance of government officials.Participation budgeting positive effect on the performance of government officialsvillages as an intervening variable.Keywords: budget participation, job satisfaction, performance
PENGARUH PROSES PEMBELAJARAN DI PERGURUAN TINGGI TERHADAP PERILAKU KEUANGAN DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING Eni Saraswati, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study to analyze the effect of the learning process in theCollege of the financial literacy and financial behavior and analyze the differencesfinancial literacy by gender and study programs. This study is a survey of students ofthe Economic Faculty Slamet Riyadi University Surakarta. The study population asmany as 351 students. A sample of 70 students by used purposive sampling andproportional cluster random sampling.. Collecting data used questionnaires andliterature study data were analyzed used path analysis and independent sample ttest.The results showed that the learning process in the College of significant effecton the financial literacy of students. The learning process in the College ofsignificant effect on the financial behavior. Financial literacy has a significant effecton the financial behavior. The learning process in the College has effect on thefinancial behavior with financial literacy as an intervening variable No financialliteracy differences between male students and female and there are differences offinancial literacy among students of management courses with accounting courses.Keywords: learning process in the college, financial literacy, financial behavior
PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN Dhefina Fiorensya Meidy, Fadjar Harimurti & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study to compare the effect of applying the calculationmethod selection section 21 of Income Tax on income received by employees as astrategy in tax savings and tax planning implementation of Article 21 Income Tax onthe income of employees as in the tax-saving strategies. This research was conductedin PDAM Surakarta. The study population was the employees of PDAM Surakartamany as 349 employees remained. A sample of 72 people with technique StratifiedSample. Data were analyzed used quantitative descriptive analysis. The resultsshowed that the use of gross-up method can provide benefits to employees of PDAMSurakarta because employees no longer pay income tax and Surakarta PDAM canhelp companies to minimize income taxes to be paid. Effect of income tax planningsection 21 of the Income Tax Article 25, namely the existence of tax planning canincrease the amount of income tax payable article 21 PDAM Surakarta, but thesecosts can be expensed in the income tax article 25 for being extra income foremployees.Keywords: tax planning, income taxes, tax savings
ANALISIS RASIO KEMANDIRIAN KEUANGAN DESA DAN RASIO PERTUMBUHAN DESA TERHADAP KINERJA KEUANGAN DESA TAHUN 2014 – 2015 (Studi Kasus di desa Kecamatan Sumberlawang dan Kecamatan Miri) Fitri Aisah, Suhendro & Riana Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research was to analyze the financial performance of thevillage in the village and Sub district Sumberlawang and Subdistrict Miri, Sragendistrict 2014 – 2015. This research is descriptive research using this type ofqualitative approach. Data collected with the documentation. Data analysis usingratio analysis financial independence the village and village growth ratio. Theresults showed the financial performance of the village in the village in district andsub district Sumberlawang Miri by 2014 to 2015 indicate the level of financialindependence the village was still low with an average level of financialindependence village in sub district of Sumberlawang of 12.5% by 2014 and 201510,3% and 19,9% of Miri subdistrict 2014 and 9,9% in 2015, the growth rate of thevillage in the sub district of Sumberlawang for the original village of income andtotal revenue has decreased growth, shopping routine and development spending hasincreased growth and the growth rate of the village in district of Miri for totalrevenues, shopping routine and development spending has increased fluctuatinggrowth. This indicates that financial performance is still low and not optimal so thatneeds to be improved again its main sectors of the original village of income.Keywords: financial self-sufficiency ratio ratio of the growth of the village, thevillage, the village's financial performance
PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN Lopita Rini, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Banks are business entities that raise funds from the public in the form ofsavings and channel them to the public in the form of credit or other forms in orderto improve people's lives. In providing the credit necessary internal controls torealize an effective credit. The purpose of this study was to analyze the lendingprocedures and the effect of SPI on the provision of credit in USP Swamitra BranchNusukan. The data used in this study is qualitative data. The method of analysis inthis research is descriptive qualitative. Total population in this study were as manyas 13 people, then it deserves to be taken all to serve as a sample so this study is acensus study. The data used in this study are primary data obtained throughquestionnaires and observation. The results showed that the internal control and theprovision of credit has been very effective.Keywords: Internal Control Systems, Effektivitas Loans, Credit
PERSEPSI MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SLAMET RIYADI SURAKARTA TERHADAP MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK Dewi Handayani, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine how perceptions of accounting students ofUniversity Slamet Riyadi Surakarta (UNISRI)) against the election of a career as apublic accountant.The results of this study indicate that simultaneous factor financialrewards, professional training, social values, work environment, labor marketconsiderations, personality, and professional recognition has a significant influenceon the selection of a career as a public accountant by accounting students at theUniversity Slamet Riyadi Surakarta. Partially factors financial reward, workenvironment, labor market considerations, and personality has a significantinfluence on the selection of a career as a public accountant by accounting studentsat the University Slamet Riyadi Surakarta, while the professional training factor,social values, and a professional recognition has no influence significantly to theselection of a career as a public accountant by accounting students at the UniversitySlamet Riyadi Surakrta.Keywords: interest in becoming a public accountant, finansial rewards, professionaltraining, social values, work enviroment, labor market, professionalrecognition.
PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta) Riski Ambarwati, Djoko Kristianto & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The presence of Financial Accounting Standards Entities without PublicAccountability (SAK ETAP) is expected to provide facilities for small businesses inpresenting the financial statements. The problem in this research is: How does thedesign and preparation of the format of the financial statements of craftsmenShuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purposeof this study is to describe the design and preparation of the format of the financialstatements of craftsmen Shuttlecock Yunda in Pringgolayan tipes Surakarta basedSAK ETAP. This study uses a case study on Craftsmen Shuttlecock PringgolayanTipes Yunda in Surakarta. The data used is qualitative data and kunatitatif. The datasource using primary data and secondary data. The technique of collecting datausing interviews, observation and documentation. Data were analyzed usingdescriptive analysis is based on interviews, observation and document analysis.Based on the results of research conducted on the design and preparation of theformat of the financial statements of craftsmen Shuttlecock Yunda in PringgolayanTipes Surakarta based SAK ETAP, it can be concluded as follows: The preparationof the balance sheet based SAK-ETAP done by including all assets, liabilities andcapital owned by craftsmen shuttlecock Yunda in Pringgolayan Tipes Surakarta.Assets owned by craftsmen Shuttlecock Yunda includes current assets and noncurrentassets, liabilities contains information about short-term debt and long-termdebt, while equity capital consists of the owner. Income Statement prepared inaccordance with GAAP ETAP as references used to prepare the financial statementson small and medium businesses. An income statement prepared for craftsmenShuttlecock Yunda researchers contains information on total sales, sales returns, andloads of operational activities, so as to know the amount of net income, while the taxburden is not included, since craftsmen Shuttlecock Yunda not have a TIN. Statementof Changes in Equity is a report that shows changes in capital in the same period.Changes in equity prepared by researchers for craftsmen Shuttlecock Yundaprovides information on the capital earlier in the year, plus income earned andreduced by prive, so the final amount obtained is the amount of capital owned bycraftsmen at the end of the period.Keywords: Financial Accounting Standards Entities without Public Accountability.
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen) Vera Putri Meliya Sari, Bambang Widarno & Muhammad Rofiq Sunarko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Budget on local government organizations related to their use in determiningthe amount of the portion of the funds to finance programs and activities from fundsbelonging to the people. The use of funds belonging to the people in the public sectorbudget formulation requires that the drafters of the budget should focus on thewelfare of society. The purpose of this study was to analyze the significance of theeffects of participatory budgeting and management accounting systemcharacteristics the performance of employees in Satuan Kerja Perangkat Daerah(SKPD) Sragen. Analyzing the characteristics of the moderating effects ofmanagement accounting system in participative budgeting influence the performanceof employees in Satuan Kerja Perangkat Daerah Sragen. This study used surveymethods, the type of data used quantitative and qualitative data, the data source usedprimary data and secondary data. The population in this study were all Leader/Headof Division/Head of Sub Division/Section Head in Satuan Kerja Perangkat DaerahSragen totaling 473 people. The number of samples in the study 92 sample, bysampling using accidental sampling. Data collection methods are used:questionnaires and documentation. Data analysis technique used to test the validity,reliability test, classic assumption test and multiple linear regression analysis andtest of absolute difference. In conclusion that: 1) There is significant influence onemployee performance participatory budgeting at the Satuan Kerja Perangkat DaerahSragen. 2) There was a significant effect of management accounting systemcharacteristics the performance of employees in Satuan Kerja Perangkat DaerahSragen. 3) Characteristics of accounting management system of participatorybudgeting moderating influence on the performance of employees in Satuan KerjaPerangkat Daerah Sragen.Keywords: participatory budgeting, management accounting system characteristics,employee performance
PENGARUH TOTAL QUALITY MANAGEMENT SISTEM AKUNTANSI MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Study Empiris di Perusahaan Jasa Wilayah Surakarta) Sugiyatno, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The study aims to test hypotheses about the influences of Total QualityManagement, accounting systems management (SAM) and reward systems tomanagerial performance services company Surakarta. The type of data in this studyare primary data, method of data collection is done by distributing questionnaires bypurposive sampling method. The sample used in this study is the staff in theaccounting division with four sample services company in the region Surakarta with35 respondents. The analytical method used in this research is multiple regressionanalysis. Results of the analysis showed that the (1) Total Quality Management havea significant effect on managerial performance, (2) Management Accounting Systemsignificantly influence managerial performance, and (3) award system but nosignificant effect on managerial performance.Keywords: Total Quality Management, Accounting System Management, ChoiceSystem, Managerial Performance.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY Umi Arofah, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 2 (2017): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. The result showed that the public ownership, audit comitte, and profitor loss do not influence towards audit delay. The size of the company is not able tomoderated the effect of public ownership on audit delay, audit comitte on auditdelay, and profit or loss to audit delay.Keywords: public ownership, , audit comitte, profit or loss,size of the company, auditdelay

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