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PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax ad...
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PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this research was the staff accounting of the OPD in Surakarta City. Type ofdata uses in this research is primary data and the population was 33 OPDD inSurakarta City. The data obtained by quetionnaires. The data were analyzed byusing multiple linear regressi...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampl...
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PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO appl...
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PENGARUH LIKUIDITAS, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM (STUDI PADAiPERUSAHAAN MANUFAKTURiSUBiSEKTORsANEKApINDUSTRI1YANG TERDAFTAR$DI BEI!PERIODE 2015-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The stock price has become an important thing in the economy especiallyin the capital market. This study was conducted to test whether liquidity, return onequity and earnings per share significantly affect the stock price in themanufacturing industry of various industry sub-sectors. Thisistudy uses secondarydata in the form of audited financial statements originating from the IndonesiaStock Exchange (IDX). The population in this study is the manufacturingcompanies of various industrial subsector...
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ANALISIS PREDIKSI KEBANGKRUTAN MODEL ZMIJEWSKI DAN MODEL OHLSON PADA BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive sampling method. The data analysismethod uses the Zmjewski model and the Ohlson model with the help of MicrosoftExcel 2010. The results of this study are the Zmijewskizmodel is the most accuratemodelzin predicting bankruptcyzof BUMN companies listedz...
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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA DINAS KEUANGAN SEEKS KARESIDENAN SURAKARTA)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this study was to examine the effect of local revenue(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capitalexpenditures in local governments. This study uses a sample of non-probabilitysampling with saturated sampling technique so that it gets a sample at theDepartment of Finance of the entire Surakarta Residency. The samples in thisstudy were 7 regions covering 1 Praja City (Surakarta) and 6 districts(Karanganyar, Sragen, Wonogiri, Sukoharjo, Klaten and Boyil...
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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The source of the data used were primary data. The technique ofdata sampling were purposive sampling. Samples were used as much 81respondents to the head of agency and the financial section. How to collect databy deploying questionnaires to the organiza...
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PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Survei pada Aparatur Pemerintah Daerah Se-Eks Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire sent to local government officials throughout the SurakartaResidency. Sampling was taken using purposive sampling method technique whichis believed to be 65 respondents. Analysis of research data is descriptivestatistical test, validity test, reliabil...
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PENGARUH PELATIHAN, KEJELASAN TUJUAN DAN DUKUNGAN PIMPINAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI PADA BADAN KEUANGAN KABUPATEN NGAWI)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respondents. The population in this study is Ngawifinancial agency. The sampling techniques in this study used purposive samplingmethods. The data analysis techniques used in this study are descriptive analysistests, data quality tests, classic assumption...
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