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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.
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Articles 7 Documents
Search results for , issue "Vol 6, No 1 (2019): July" : 7 Documents clear
PIECES ANALYSIS OF SYSTEM IMPLEMENTATION DRUG PROCUREMENT ACCOUNTING INFORMATION IN RSUD KOTA SURAKARTA Nugroho Wisnu Murti; Fitriana Elin Puspita
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze inventory accounting information systems in the procurement, storage, and distribution of medicines at Surakarta City Hospital, especially Pharmacy Installation in order to improve the effectiveness of the inventory accounting system applied. By analyzing the system using PIECES analysis to find out the problems, weaknesses of the procurement system. Data collection is done by interviews, observation and documentation. Basedon the research that has been done, the researcher can conclude that the inventory accounting system in the procurement, storage, and distribution of medicines applied in the Surakarta City Public Hospital Pharmacy Installation has been well implemented.
THE EFFECT OF FINANCIAL RATIOS ON STOCK RETURN STUDY ON FOOD AND BEVERAGES COMPANIES LISTED ON INDONESIA STOCK EXCHANGE DURING 2015-2017 Rina Ani Sapariyah; Genia Oktri Chrisandana
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aimed to discover and provide and empirical evidence of significance of Current Ratio (CR), Earning per share (EPS), and Total assets turnover (TAT) to Stock Return. Population in this study consist 21 Food andBeverages companies listed on  Indonesia Stock Exchange in the observation of 2015-2017 with as the samplingmethod wich contains 13 Food and Beverages companies. The methods of analysis used are classic assumption test,multiple linear regression analysis, t test and R2 test. The result of classic assumption that contains normality test showsthat the data has been normally distributed, multicollinearity test shows that there is no multicollinearity between theindependent data and dependent data, heteroscedasticity test shows that there is no heteroscedasticity in this data, andautocorrelation test shows that there is no autocorrelation in the regression of this study. The result of hypothesis testingshows Earning per share and Total assets turnover has positive effect but non significant to Stock Return. CurrentRatio has negative effect and not significant to Stock Return. The coefficient of determination result shows that CurrentRatio, Earning per share and Total assets turnover has 6,6% effects to Stock Return, and the rest 93,4% influenced byother variables that not researched.
KONTRIBUSI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) (Studi Kasus Badan Keuangan Daerah Kabupaten Karanganyar Tahun 2013-2017) Tri Nurdyastuti; Anang Ma’ruf Arbiyanto
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze the contribution and effectiveness of regional taxes in increasing the original income (PAD) of the Karanganyar district. The period used in this study is 5(five) years from 2013 to 2017. Data analysis techniques used in this study are contributions analysis, regional tax effectiveness analysis and descriptive statistical test and normality test. The sampling technique in this study used the census method so that all members of the population were used as samples and obtained a sample of 55. This research uses a quantitative approach. The results of the study revealed that the average contribution of regional taxes in increasing original income of the karanganyar district  from 2013 to 2017 has fluctuated. The biggest contribution comes from street lighting tax with an average value of 19,10%. The level of effectiveness of local taxes in increasing regional income (PAD) of the Karanganyar district from 2013 to 2017 can be categorized as good. The highest effectiveness was achieved by restaurant tax in 2015 with a value of 297,64%. Keywords : : contribution, effectiveness, local tax, regional original income (PAD)
ANALYSIS OF SMK KRISTEN 1 SURAKARTA PERFORMANCE WITH THE BALANCE SCORECARD APPROACH P Haryoso; Christiyanto Indra Pamungkas
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to measure the performance of the SMK Kristen 1 Surakarta with four perspectives in the Balance Scorecard, namely financial, customer, internal business processes and growth and learning perspectives. This study uses quantitative descriptive research. The population in this study amounted to 425 people who were sampled using purposive sampling technique and obtained a sample of 30 people. The data analysis technique used is descriptive statistics. The results of the study show that the financial perspective has an overall score of 14 from a total score of 15 meaning that the excellent performance shows that it is very economical, very efficient and effective. The results of the performance measurement of the perspective of the customer of the Christian 1 Surakarta Vocational High School get a score of 4 from a total score of 5 which means good performance. The results of the measurement of internal business process perspective score 40 from a total score of 50 showing good performance. The results of the growth and learning perspective measurements get a score of 5 from totak score of 5 means that the performance is very good.
The Influence of Corporate Social Responsibility on Company Profitability (Case Study of Banking Companies in Listing in the 2013-2017 Period Setyani Sri H; Desnia Hardianti
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to obtain empirical evidence about the significance of the influence of Corporate Social Responsibility on Company Profitability in banking companies listed on the IDX. The results of this study indicate that: 1) Employee Cost is a negative effect that is not significant for profitability. 2) Partnership Costs have a significant negative effect on profitability. 3) Environmental Development Costs have a positive and insignificant effect on profitability and collectively Employee Health Costs, Partnership Costs, and Community Development Costs have a significant and able to explain 8.9% of the profitability variables of the banking company on the IDX.
Antecedents of Capital Structure Registered Companies on the Lq-45 Index on the Indonesia Stock Exchange 2014-2017 Denny Mahendra; Lestiyani Lestiyani
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to determine the empirical evidence that determines the capital structure of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The research design using the causal method is ex post facto. The population in this study are all companies that are listed in the LQ-45 index on the Indonesia Stock Exchange in 2014-2017. The samples in this study are company data available in the Indonesian Capital Market Directory (ICMD) in  2014-2017 as many as 25 companies. The results showed that there were four hypotheses which proved to have a significant effect on the company's debt ratio value. First, company growth (growth) had a significant effect on the company's debt ratio value (= 0.011; tcount = 2.699; 0.008 <0.05); second, the results of the study show that the profitability proxied by CR shows a significant negative effect (= -0,001; thitung = -2,600; 0,010 <0,05; Third, there is a significant and negative relationship between size and debt ratio (= 0,164; thitung = 2,039; 0,044 <0,05. So the third hypothesis in this study is proven. ROE has a significant effect on the debt ratio (= 0,020; thitung = 21,424; 0,000 <0,05).
THE EFFECT OF TAXPAYER AWARENESS, UNDERSTANDING OF TAXES, TAX SERVICES AND TAX SANCTIONS AGAINST COMPLIANCE WITH MOTOR VEHICLE TAXPAYERS IN SAMSAT NGAWI DISTRICT Eko Meiningsih
ADVANCE Vol 6, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to determine the effect of taxpayer awareness, understanding of taxation, fiscal services and tax sanctions on compliance with motor vehicle taxpayers (PKB) in the Samsat Ngawi District. The population in this study were motor vehicle taxpayers who were registered at the samsat office in Ngawi Regency. The data used are primary data by distributing questionnaires. The method for determining non-probability sampling with Accidental Sampling techniques. Based on Slovin formula obtained a sample of 100 taxpayers. Data analysis method uses validity test, reliability test, classic assumption test, multiple linear regression analysis, hypothesis testing and determination test. The results of hypothesis testing indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance. Understanding of tax has a positive but not significant effect on tax compliance. Fiscal services have a positive and significant effect on tax compliance. Tax sanctions have a positive and significant effect on tax compliance. Adjusted R Square value (R of 58% is influenced by the variables used in 2) is 0.580 or 58%. So R2 of 58% is influenced by the variables used in this study while the remaining 42% is influenced by variables outside the research. For exampletax socialization, income level, samsat corner program, and samsat drive thru system.

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