cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surakarta,
Jawa tengah
INDONESIA
ADVANCE
ISSN : 23375221     EISSN : -     DOI : -
Core Subject : Economy,
Terbitan Berkala Ilmiah (ADVANCE) Program Studi S1 Akuntansi diterbitkan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi "AUB" Surakarta, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa, dan masyarakat pada umumnya, terbit sesuai dengan kebutuhan. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol 5, No 2 (2018): December" : 6 Documents clear
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENGGAJIAN DAN PENGUPAHAN PADA PT. BATIK ARJUNA CEMERLANG SUKOHARJO Christina Kurnia Agatha; Mulyadi Mulyadi
ADVANCE Vol 5, No 2 (2018): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to find out how the application of accounting information systems to payroll and wages at PT. Arjuna Cemerlang Sukoharjo Batik and to determine the effectiveness of the application of accounting information systems for payroll and wages in the company. The object of this research is in the company PT. Batik Arjuna Cemerlang in Sukoharjo, Central Java. This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary parties such as observation, interviews, documentation methods, and library methods. The data analysis method used is descriptive method. This type of data in research uses qualitative data, namely data that cannot be measured in a numerical scale (numbers) or data that is presented in descriptive form or in the form of a description. The results of the research at PT. Arjuna Cemerlang Sukoharjo Batik concludes that the implementation of the accounting information system for payroll and wages has run according to the criteria required by PT. Batik Arjuna Cemerlang Sukoharjo. This proves from the results of the evaluation that the function officer associated with the employee salary payment procedure in the payroll system of PT. Arjuna Cemerlang Sukoharjo Batik has been done well, although there are still some shortcomings including the existence of double duty on the finance department,employee absenteeism and payroll records made by the company still using a manual system.Keywords: Accounting information system, Accounting information system of wages, Payroll and payment, Flowchart.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN INVESMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Redy Arisonda
ADVANCE Vol 5, No 2 (2018): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is to provide empirical evidence of the significant influence of capital structure, liquidity, profit growth, firm size, and dan Invesment Opportunity Set (IOS) on earnings quality in manufacturing companies listed on the IDX. The population of this study is all manufacturing companies listed on the Stock Exchange. Data collection methods in this study are taken from the internet stock exchange pages of financial statements in 2015-2017. The analysis technique consists of descriptive analysis, classical assumptions and multiple linear regression, t test, and coefficient of determination (R2). The results of the analysis show that the validity and reliability of all the questions asked are valid and reliable. The results of the classical assumption test showed that this study was normally distributed, there was no multicollinearity, autocorrelation and heterocedasticity in the regression model. The results of multiple linear regression test prove that capital structure, liquidity, profit growth and investment opportunity set have a positive effect on the quality of corporate earnings and firm size variables negatively affect earnings quality. The results of the t test show that the size of the company and investment opportunity set have a significant effect on earnings quality and capital structure variables, liquidity, and earnings growth have no significant effect on earnings quality.Keyword: capital structure, liquidity, profit growth, company size, investment opportunity set and earnings quality.
ANALISIS PENGENDALIAN INTERN PADA SISTEM PERSEDIAAN BARANG DAGANG (STUDI KASUS ROWN DIVISION DI SURAKARTA) Angela Veda Puspitasari; Setyani Sri Haryani
ADVANCE Vol 5, No 2 (2018): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of this research are to get clear description and to know the effectiveness of internal controlling system of merchandise inventory in Rown Division Surakarta. Merchandise inventory controlling is very important to protect the assets of the company from any corruption, improvidence, and stealing action that might happen and be done by the staffs themselves or any other party. The research method used is descriptive method by doing interview to the warehouse and sales staffs. In this research, the data used is primary data. The researcher gets the data from interview and observing. The result of the research to Rown Division Surakarta shows that their internal controlling is on the right track, because they have applied the elements of internal controlling and the procedures for inventory controlling, that are inventory reception, cash selling, credit selling, and inventory counting.Keyword: analysis, internal controlling, inventory merchandise
PENGARUH MORALITAS INDIVIDU, EFEKTIFITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Sragen) Riska Nur Rahmah; P. Haryoso
ADVANCE Vol 5, No 2 (2018): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence about the significance the identity of individual morality, the effectiveness of internal control, information asymmetry, compliance with Accounting Fraud Tendencies, and unethical behavior towards the level of fraud in the Regional Work Unit of Sragen Regency. The population in this study is the Regional Work Unit of Sragen Regency. The sample used is 65 respondents. The sampling method is purposive sampling technique. Primary data collected by spreading questioners for respondents. The analytical techniques used in this study are instrument test, classical assumption tests, multiple linear regression analysis and hypothesis test. The results of this study prove that the morality of individuals has positive effect but not as significant as the Accounting Fraud Tendencies. Effectiveness of internal controls has negative and significant effect towards Accounting Fraud Tendencies. Information asymmetry has positive but insignificant towards Accounting Fraud Tendencies. Compliance with Accounting Rules has positive and significant towards Accounting Fraud Tendencies. And unethical behavior has positive and significant effect towards Accounting Fraud Tendencies. R2 Test results showed that Individual Morality, effectiveness of internal control, information asymmetry, compliance with accounting issues, and unethical behavior contributed 51.4% towards Accounting Fraud Tendencies, while the rest 48.6% affected by other variables that not mentioned in this research.Keywords: Effect of Individual Morality, Internal Control Effectiveness, Information Asymmetry, Compliance with Accounting Rules, Unethical Behavior, Accounting Fraud Tendencies.
PENGARUH PEMAHAMAN TEKNOLOGI INFORMASI, KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN, UKURAN USAHA, DAN SOSIALISASI TERHADAP PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) (Studi kasus UMKM di Kecamatan Ngargoyoso) Anang Hari Wicaksono; Ifah Lathifah
ADVANCE Vol 5, No 2 (2018): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate the effect of understanding information technology, characteristics of financial statements, company size and socialization on the implementation of financial accounting standards of entities without public responbility (IFRSs,) in SMEs in the district of Ngargoyoso, district of Karanganyar. This study uses regression data analysis techniques using the SPSS program. Collection is done by observation and questionnaire. The population of this study is all MSMEs in the sub-district Ngargoyoso and the sample used in this study is 30 respondents (MSMEs). The results of hypothesis tests showed that insight into information technology has a positive effect on the application of IFRS. The qualitative features of financial statements have a positive effect on the application of IFRSs,. Business measures have a negative effect on the application of IFRSs,. Socialization does not affect the implementation of IFRSs.Keywords: Understanding information technology, qualitative characteristics of financial statements, company size, socialization, implementation of IFRSs, MSME
MANAJEMEN PUNCAK DAN PEMANFAATAN TEKNOLOGI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Kasus di Rumah Sakit PKU Muhammadiyah Surakarta) Yanesti Putri Mumpuni; Yuniatin TDKW
ADVANCE Vol 5, No 2 (2018): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of user participation, the influence of top management support and utilization of technology on the effectiveness of accounting information systems in PKU Muhammadiyah Surakarta Hospital. Data collection methods of this study were collected by filling out questionnaires distributed directly to the accounting and finance department employees of PKU Muhammadiyah Surakarta Hospital. The results of the analysis show that the validity and reliability of all the questions asked are proven to be valid and reliable. The results of the classic assumption test show that this study is normally distributed, there is no multicollinearity, autocorrelation does not occur and heteroscedesity does not occur in the regression model. The regression results of this study prove that User Participation, Top Management Support, and Technology Utilization have a positive effect on the Effectiveness of Accounting Information Systems. The results of the t test show that User Participation, Top Management Support, and Technology Utilization have a significant effect on the Effectiveness of Accounting Information Systems. The F test results show that User Participation, Top Management Support, and Technology Utilization together have a significant effect on the Effectiveness of Accounting Information Systems. The results of the R^2 test indicate that the variable User Participation, Top Management Support, and Technology Utilization can explain the Accounting Information System variable by 65.8% while the remaining 34.2% is influenced by other variables not included in this research, such as personal capability. company size, and location of the information system department.Keywords: user participation, top management support, technology utilization, effectiveness of accounting information systems.

Page 1 of 1 | Total Record : 6