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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this study is to: 1) Analyze the significance effect of corporate social responsibility on firm value 2) Analyze the significance effect of profitability on firm value and 3) Analyze the effect of corporate social responsibility on firm value with profitability are moderated. This type of research is an empirical study. The research population is a manufacturing company of the pharmaceutical sub-sector listed on Indonesia Stock Exchange Year 2013 – 2016. Samples of 8 companies w...
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PENGARUH KEPEMILIKAN PUBLIK, LIKUIDITAS, KOMITE AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The financial statements are records of corporate financial information during an accounting period that can be used to describe a company's performance. Companies that go public have an obligation to deliver audited financial statements in a timely manner.This study aims to analyze the factors that affect the timeliness of the delivery of financial statements. These factors are public ownership, liquidity, audit committee, and reputation of public accounting firm.This research is a survey resea...
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PENGARUH FAKTOR INDIVIDU DAN DILUAR INDIVIDU TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
This study aims to analyze the influence of individual factors (emotional intelligence, spiritual intelligence, locus of control, equity of sensitivity) and factors outside the individual (ethical culture of the organization) on the ethical behavior of accounting students in the Faculty of Economics Slamet Riyadi University Surakarta. This research is a survey with a population of students of Faculty of Economics Slamet Riyadi University Surakarta Accounting Study Program force 2012 - 2016 with...
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PEMBERDAYAAN MASYARAKAT MELALUI PEMANFAATAN LIMBAH SAMPAH RUMAH TANGGA: KAJIAN PADA BANK SAMPAH DI KABUPATEN SUKOHARJO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This our team is performed in the garbage bank in Joho, Sukoharjo. The purpose of this devotion activity is to empower the community by utilizing household waste both organic and non organic waste. The result this activity to provide solutions of problems faced by the partners (Joho Makmur and Suka Maju), the management of the handling and waste management, the use of organic and non-organic, management support facilities for waste management, packaging and marketing of bank the waste activities...
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ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to know the management and accountability of the use of funds of the village in the village of Blora Regency Kecamatan Randublatung, as well as the factors that support and hinder the provision of management and accountability the use of the village fund. This research is a case study in the village of Blora Regency Kecamatan Randublatung, types of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. T...
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PENGARUH SUMBER DAN PENYALURAN KREDIT TERHADAP LABA DAN HARGA SAHAM BANK PADA BURSA EFEK INDONESIA (Studi Empiris pada Bank Umum di Bursa Efek Indonesia periode 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This study aims to determine and analyze the influence of third party funds (DPK), credit distribution and Non Performing Loan (ROA) to the profitability (ROA) and the influence of ROA on stock prices of banks listed on the BEI. The data used in this study are the financial reports published during 2013 - 2016. This study used a sample of 30 companies with sample selection using Purposive Sampling method. The analysis tools used in this research are simple and multiplel linearregression analysis...
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ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT BENGAWAN TEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to know the calculation of cost of goods production with Activity-Based Costing System in PT Bengawan Tex in Surakarta. Data analysis techniques using staple production price analysis with the method of Activity Based Costing System. The research results obtained the conclusion that the calculation of cost of goods production (HPP) transparent plastic sack T45 uses calculation of companies is amounting to Rp 679,88 per sheet, while the HPP uses Activity Based Cost...
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MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with...
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OPTIMASI METODE NAIVE BAYES DENGAN FEATURE SELECTION INFORMATION GAIN UNTUK PREDIKSI KETERLAMBATAN PEMBAYARAN SPP SEKOLAH
Muqorobin, Muqorobin
; Kusrini, Kusrini
; Luthfi, Emha Taufiq
; Program Pascasarjana Teknik Informatika, Universitas Amikom Yogyakarta
Jurnal Ilmiah Sinus
Vol 17
, No 1
(2019)
The cost of education is one component of input that is very important in implementing education. Because costs are the main requirement in an effort to achieve educational goals. SMK Al-Islam Surakarta is a private education institution that requires students to pay school fees in the form of Education Development Donations. Educational Development Donation is a routine school fee that is conducted every month. Based on last year's TU report, many students were late in paying Education Developm...
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