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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 15 Documents
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Search results for , issue "Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi" : 15 Documents clear
PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Zulaikah Dwi Utami; Aris Eddy Sarwono; Dewi Saptantinah Puji astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Zulaikah Dwi Utami; Aris Eddy Sarwono; Dewi Saptantinah Puji astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.749 KB)

Abstract

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.
PENERAPAN AKUNTANSI PADA DESA WISATA NGLINGGO KABUPATEN KULON PROGO Dwi Wulandari; Bambang Widarno; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The program for the development and utilization of resources and the potential of regional tourism are expected to contribute to economic development. In order for tourism development to run optimally, good fund management is needed by applying accounting that is in accordance with the standards, namely the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study aims to determine the application of accounting and help the preparation of financial statements in Nglinggo Tourism Village Kulon Progo Regency based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study uses qualitative research with a case study method. The data source used is secondary data. The data collection technique used is documentation and literature study. The data analysis technique uses descriptive analysis. The results of this study indicate that Nglinggo Tourism Village is a Tourism Village Management Agency engaged in services. Recording conducted by Nglinggo Tourism Village is manual and not computerized, which is used to determine the amount of profit and loss and the amount of salary costs and profit sharing costs so that it is still far from SAK ETAP. Based on this, the researchers sought to assist in the preparation of the financial report of Nglinggo Tourism Village in accordance with SAK ETAP, namely by preparing a system and accounting procedures based on the accounting cycle consisting of identifying stages, recording stages, classification stages, summarizing stages and reporting stages in the form of earnings reports loss and balance sheet. Based on the results of the financial statements that have been prepared, it shows that the income of Nglinggo Tourism Village is relatively large, where in 2017 the total income earned was Rp 281,819,000 with net income of Rp 65,608,792.
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2014 – 2017) Novi Tri Mulyani; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax avoidance is a tax avoidance activity carried out in a legal manner that does not violate applicable laws. This study aims to determine the effect of accounting conservatism, capital intensity, and firm size on tax avoidance. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sample selection technique uses purposive sampling, in order to obtain 11 samples of companies that meet the criteria. Data used in the form of secondary data originating from the company's financial statements, while the data analysis technique uses multiple linear regression analysis using SPSS 2.1. The results showed that accounting conservatism, capital intensity did not significantly influence tax avoidance, while the size of the company had a significant positive effect on tax avoidance.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY RATIO ON STOCK PRICES Selaksa Dian Sukma; Suhendro Suhendro; Purnama Siddi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purposes of this study is to test and analyze the influence of liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity ratio), profitability (Return on Asset, Return on Equity) and stock prices on food and beverage companies listed in Indonesia Stock Exchange 2016-2018 period. The dependent variable of the study is stock price, liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity Ratio), profitability (Return on Assets, Return on Equity). The population includes 18 companies and 10 research sample companies according to criteria specified and during the period 2016-2018, making a total of 30 observation data according to the criteria. The sampling technique used purposive sampling. methods of data analysis using panel data regression, F test shows that the test results of the partial test (t test) showed variable profitability (Return on Assets and Return on Equity) effect on the stock price, the variable liquidity (Current Ratio), leverage (Quick ratio, and Debt to Equity Ratio) no significant effect on the price on stock.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Tahun 2012 – 2017) Nur Anissa; Djoko Kristianto; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the automotive and components firm listed in Indonesia Stock Exchange. The factors wich analysised in this recearch are profitability, liquidity, company size, company age and audit opinion. The sample of this research is 12 automotive and componentfirms listed in Indonesia Stock Exchange period 2012 – 2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%. The result of this research identify that profitability and opinion audit positive significantly affect timelinessof financial reporting, where as liquidity, firm size and firm age not have anaffect to timeliness of financial reporting of the automotive and components firm listed in Indonesia Stock Exchange.
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA DI DESA SIDOHARJO KECAMATAN SIDOHARJO KABUPATEN SRAGEN Anita Firdaus; Suharno Suharno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The study aims to examine the influence of transparency, accountability and society participation management of village fund allocation. The study used survey method with questionnairs as its instrument. The population of this study are the rural society and officials village Sidoharjo sub-district Sidoharjo in the district of Sragen. Based on purposive sampling , the number of samples obtained is 80 people. The type in this study is a quantitative study with a view to found the truth contained in this study, which is using multiple linear regression test and tested the validity and reliability the quality of the questionnairs with SPSS 21sofware application. The result of this study found that transparency, accountability and society participation have a significant positive effect management of village fund allocation. This study is expected to provide input for the rural goverment to synergize to improve transparency, accountability and society participation in management og village fund allocation.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018 Larosa Dayanara; Kartika Hendra Titisari; Anita Wijayanti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This Research aims to test the leverage, profitability, size of the company and capital intensity against tax avoidance. On the research of these independent variables using Leverage, profitability of the company's size and capital intensity while the variable dependennya is tax avoidance. The population in this research is the company's industrial goods and consumption listed in Indonesia stock exchange period in 2014 - 2018 the company, using the method of purposive sampling yielded 13 companies that meet the criteria. This research uses linear regression analysis double. Results on the research indicates that the profitability of the company and the size effect on tax evasion while the variable doesn't effect on tax evasion. Based on the test results the coefficient of determination (R2) of earned 32.8% of tax avoidance variable can be explained by the variable leverage, profitability, size of the company and capital intensity, while the rest were 67.2% in the other factors explain by factors outside of the variables in the study.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Devina Kusuma Wardani; Bambang Widarno; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the influence of intellectual capital on profitability, productivity and firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange at the 2014-2017 period totaling 18 companies, the number of samples used in the study was 11 companies with the sampling technique using purposive sampling. The data analysis technique used is the classical assumption test, and simple linear regression analysis, t test, F test, and test coefficient of determination. The results of the study concluded that intellectual capital has a significant positive effect on profitability, intellectual capital has a significant positive effect on productivity, intellectual capital has a significant positive effect on firm value.
PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah) Ayu Wulansari; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that internal control and suitability of compensation have a significant positive effect on the tendency of accounting fraud in Sragen district government.

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