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PENGARUH TRANSPARANSI, AKUNTABILITAS, PENGAWASAN KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA (Studi Kasus di Desa Majenang Sukodono Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
Purpose for this investigation is to test for transparency effect, accountability and village supervision of finance to performancevillage’s government.This research was conducted at Sukodono Majenang village government with all population was 4085. Types of data used are qualitative data and quantitative data while resource are in use primary data and secondary data. Sampling technique using proportional area random sampling that is as much 94 people. Data collection method was done by using...
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ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this study is 1) to analyze the significance of the effect of accounting implementation on accountability of managerial performance, 2) to analyze the significance of the effect of accounting accountability application on employee work motivation 3) to analyze the significance of the effect of work motivation on managerial performance and 4) to analyze the effect of the application of accounting accountability to managerial performance with work motivation as intervening variable....
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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 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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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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PENERAPAN METODE ECONOMIC ORDER QUANTITY PADA PT NINDYA BETON SALATIGA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
One method in inventory management is the EOQ method. EOQ method is toidentify orders to minimize the amount of inventory storage costs, purchase a rawmaterial with each purchase at minimum cost, and an order that minimizes totalinventory cost. So EOQ method can save the cost of raw material inventory that canmake the company profit by applying this method. The purpose of this research is tohelp apply EOQ method at PT Nindya Beton Salatiga in order to save raw materialinventory cost in productio...
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PENGARUH SISTEM PENGENDALIAN INTERN, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN RUMAH SAKIT UMUM DAERAH KABUPATEN BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
The purpose of this research is to analyze the significance of the influence ofthe system of internal control, understanding Government accounting standards andcompetencies of human resources to the quality of financial reporting. This researchis a survey of Hospitals in Boyolali Regency. Population and sample research is theOfficial Structural Non medical General Hospital Area and Boyolali district as muchas 39 people. The data type using the data qualitative and quantitative data. Datasource u...
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PERSEPSI AKUNTAN PENDIDIK TERHADAP PENTINGNYA PENERAPAN AKUNTANSI SOSIAL PADA SUATU PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
The aims of this research is to know how the effects of government regulation,public pressure, environmental organization pressure, and media pressure on theimportance of application social accounting to the company. In addition, to know thedifference of perceptions among the accountant fellow educators about theimportance of social accounting application at the company. This research is aquantitative with population research of the accountant educators in College. Thesampling is already done by...
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