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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 10 Documents
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Search results for , issue "Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi" : 10 Documents clear
ANALISIS KONTRIBUSI, EFEKTIVITAS, EFISIENSI DAN POTENSI RETRIBUSI PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SRAGEN Bambang Widarno, Devi Lolita, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the contribution, effectiveness, efficiency and potential of tourism retribution to local revenue in Sragen regency. This research uses quantitative data type. Source of data in this research is secondary data, that is data in the form of local revenue, which is arranged in the form of annual report published by related party that is Central Bureau of Statistic and Disparpora (Department of Youth, Sport and Tourism of Sragen Regency) Year 2013 – 2017. Using analytical tools: growth analysis, potential analysis, effectiveness analysis with methods of analysis of tourism retribution effectiveness, analysis of tourism retribution efficiency, analysis of rill potential of tourism retribution and contribution analysis of tourism retribution. analysis of effectiveness of levy amount of realization into category very effective and reach 1,10%. The ratio of Efesien levy tourism in Sragen Regency 2013 - 2017 is classified as inefficient and less efficient. It happens because there is realization of retribution of tourism in Sragen Regency 2013 – 2017 is greater than the cost of collection. This is due to a considerable difference between revenues and collection fees. the real potential of tourism revenue retribution from 2013 - 2017 is unstable in 2013 amounting to Rp 102.340.218.000,00, in 2014 amounting to Rp 59.175.222.000,00, in 2015 amounting to Rp 65.908.374.000,00, in 2016 Rp 56.036.382.000,00, in 2017 amounting to Rp 59.379.204.000,00. the average contribution of tourism retribution to the Sragen District Original Income in 2013 – 2017 amounted to 4,8% category well above 40%. Keywords: local revenue, contribution, effectiveness, efficiency, potential of tourism retribution.
KONTRIBUSI TAMAN HIBURAN RAKYAT SRIWEDARI TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA PADA TAHUN 2012 – 2016 Bambang Widarno, Petrania Putri, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The aims of this research are to analyze the level of contributing accomplishment from Folk Amusement Park (THR) Sriwedari to Original Local Government Revenue (PAD) Surakarta city and to analyze the level of growth rate achievement on Folk Amusement Park (THR) Sriwedari in 2012 – 2016. This research uses a descriptive quantitative research. The research sources are the secondary and primary data. The techniques of collecting data are documentation, interview, and library research. The result shows that the contribution of THR Sriwedari towards Original Local Government Revenue (PAD) Surakarta city is classified in the lowest criteria. The growth rate of THR Sriwedari is classified in the successful criteria, while the growth rate of Regional Tax and PAD Surakarta city is classified in the unsuccessful criteria. Keywords: Contribution, Folk Amusement Park (THR), Original Local Government Revenue
PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, LIKUIDITAS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Fadjar Harimurti, Narko Prabowo, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to determine whether profitability, asset growth, liquidity, asset structure and sales growth have an influence on the capital structure of the food and beverage manufacturing sector listed on the Indonesia Stock Exchange for the period 2012 – 2016. This study uses a type of quantitative data derived from annual reports which are published on the IDX website (www.idx.co.id) and the website of each company. The population in this study were 16 companies contained in the food and beverage sector companies listed on the IDX, the sampling technique used was purposive sampling, namely a number of 13 selected companies. Data analysis technique uses classical assumption test, multiple linear aggression analysis, t test, F test, and determination coefficient. The results showed that: profitability had no significant effect on the capital structure, asset growth had no effect on the capital structure, liquidity had a significant effect on the capital structure, asset structure had no significant effect on the capital structure, sales growth had no significant effect on the capital structure. Keywords: profitability, asset growth, liquidity, asset structure, sales growth, capital structure
PENGARUH KUALITAS PELAYANAN, SANKSI, SIKAP FISKUS, KEMANFAATAN NPWP, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA Dewi Saptantinah Puji Astuti, Tri Wahyuningsih, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The objective of research was to analyze the significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. This research employed a case study conducted among employer taxpayers enlisted in KPP Pratama Sukoharjo. Data source consisted of primary and secondary ones. Meanwhile, technique of collecting data used was questionnaire. The sample of research consisted of 51 respondents taken using incidental sampling technique. Techniques of analyzing data used were validity, reliability, classical assumption, and hypothesis tests. The result of research showed that partially there was no significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. Meanwhile, simultaneously there was a significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. Keywords: taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, taxing socialization, taxpayers’ compliance
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM PENGRAJIN KAYU BATIK DESA WISATA BOBUNG KABUPATEN GUNUNGKIDUL Yuli Chomsatu Samrotun, Bayu Wilopo, Kartika Hendra TS &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Accounting information can help MSMEs in making economic decisions in order to achieve business success. This study aims to find out the level of use of operating information, management accounting information, and financial accounting information on MSME batik wood craftsmen in the bobung tourism village, patuk sub-district, gunungkidul district. This type of research is a case study. Data obtained by questionnaire and interview techniques. The data analysis technique used by the author is a descriptive analysis method with a quantitative approach. The results of data analysis and discussion show that MSMEs of woodworking craftsmen in bobung tourism villages know about accounting information in general, but do not use it maximally. Keywords: Accounting Information, SMEs, Wood Batik Industry
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN SERTIFIKASI PROFESI AKUNTANSI Djoko Kristianto, Binna Wahyu Lestari, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to find out whether quality motivation, career motivation and economic motivation affect the students' participation in the Accounting Professional Certification Examination. This study uses quantitative methods. The sampling technique in this study with non-probability sampling method with purposive sampling technique, by determining the number of respondents 100 of the total population of 439 undergraduate students of the Faculty of Economics Accounting Study Program at Slamet Riyadi University, Surakarta. Data analysis in this study uses Multiple Linear Regression Analysis. Data analysis techniques using classical assumption test, multiple linear regression analysis, t test, F test, and determination coefficient. The results showed that: quality motivation had a positive and significant effect on students' interest in taking the Accounting Professional Certification Examination, career motivation had a positive and insignificant effect on students' interest in taking the Accounting Professional Certification Examination, and economic motivation had a positive and insignificant effect on students' interest in taking the Certification Exam Accounting Profession. Keywords: economic motivation, career motivation, economic motivation, student interest in taking Accounting Professional Certification Examination.
PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada PT Telkom Surakarta) Fadjar Harimurti, Octora Tita Audina, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine the effect of Total Quality Management, performance measurement system, and reward system of the managerial performance. The object of this study is PT Telkom Surakarta. Sample in this study as much as 72. The technique of collecting data is done by the spread of questionairre. The result of this study use F test show Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. The result t test show Total Quality Management and performance measurement system have no significant positive effect, while reward system has a significant positive effect on managerial performance. The conclusion is Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. Therefore, PT Telkom Surakarta is suggested to maintain Total Quality Management, performance measurement system, and reward system to take decision of managerial performance. Keywords: Total Quality Management, performance measurement system, reward system, and managerial performance
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris: Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2016) Siti Nurlaela, Eva Selviana Kurniawati, Kartika Hendra Titisari &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine whether there is a partial influence Profitability, Company Size and Laverage to Company Value. The population in this study is a banking company listed on the Indonesia Stock Exchange (IDX) that has been audited and continuously publish financial statements for five periods. Technique of sampling this research use purposive sampling, hence obtained sample of research counted 31 company for every year, so that data obtained as 124 observation data. Data analysis technique is done by descriptive statistic test, classical assumption, hypothesis testing with multiple linear regression analysis. The result of research stated that partially profitability variables do not have an effect on company value while firm size and leverage variable influence to company value. Keywords: company value, profitability, company size, leverage
PENGARUH KOMPETENSI KARYAWAN, DUKUNGAN TOP MANAJEMEN, DAN PENDIDIKAN DAN PELATIHAN TERHADAP PEMANFAATAN SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN PERPAJAKAN Endang Masitoh W, Nunik Widiyaningsih, Siti Nurlaela &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine and analyze the influence of employee competence, top management support and education and training on the utilization of accounting information systems in tax reporting. Sampling method using purposive sampling method. Respondents sampled in this study amounted to 98 employees. Data analysis methods used in this research are: 1) instrument test (validity and reliability test), 2) classical assumption test (normality test, heteroscedasticity, multicollinearity, and autocorrelation), 3) multiple linear regression analysis (multiple linear regression model , model feasibility test (F test), hypothesis test analysis (t test), and coefficient of determination). The result of hypothesis analysis (t test) shows that the variables of employee competence, top management support and educating and training affect the utilization of accounting information system in tax reporting. Keyword: Employee Competence, Top Management Support, Education and Training, Utilization of Accounting Information System
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017) Bambang Widarno, Nureini Rifti Widyaningsih, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 3 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. The research results obtained conclusions that: 1) the audit committee of insignificant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) size of company positive significant effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Leverage significant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. Keywords: audit committee, the company's size, leverage, tax evasion

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