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ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opp...
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EVALUASI SISTEM PENGUPAHAN PADA PT DELTA MERLIN DUNIA TEXTILE IV BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This study aimed to evaluate the wage system in PT Delta Merlin Dunia Textile IV Boyolali. This research is descriptive research with case study method. This study did four stages in the evaluation systems of remuneration on PT Delta Merlin Dunia Textile IV Boyolali namely: describe the documents and procedures of wages, explaining the policy calculation of wages, analyze the internal control procedures of wage and analyze the report format of wages. The results we concluded that the description...
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PENGARUH KUALITAS ASET, LIKUIDITAS, DAN PROFITABILITAS TERHADAP TINGKAT KECUKUPAN MODAL PERBANKAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze: 1) the impact asset quality on the bank's capital adequacy. 2) the effect of liquidity on the bank’s capital adequacy. 3) the effect of profitability on the bank’s capital adequacy and 4) the effect of asset quality, liquidity and profitability simultaneously on bank’s capital adequacy. This research is an empirical study on the bank listed on the Indonesia Stock Exchange. The type of data using quantitative and qualitative data. The study populati...
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ANALISIS POTENSI DAN EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2011 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze the potential and effectiveness of the parking tax and parking fees in the city of Surakarta. Type of this research is a case study. Source data used secondary data such as targets and the realization of income tax and levy revenue from 2011 – 2015. Data were analyzed used the effectiveness test, test and test contribution rate of growth. The results of the analysis concluded that the effectiveness of the parking tax in the years 2011 – 2015 had an av...
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ANALISIS POTENSI, EFEKTIVITAS, DAN EFISIENSI RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN KLATEN TAHUN 2011 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study were: 1) to analyze the potential retribution Klaten district tourism from 2011 - 2015. 2) to analyze the effectiveness of retribution tourism in Klaten regency of 2011 - 2015. 3) analyze the efficiency of retribution tourism in Klaten regency of 2011 - 2015. 4) to analyze the contribution of the tourism levy Revenue in the District of Klaten from 2011 - 2015. The research method using the case study method, the type of data used quantitative and qualitative data, the d...
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KEPATUHAN PEMERINTAH DESA DALAM PENGGUNAAN DANA DESA BERDASARKAN PERATURAN PEMERINTAH RI NO. 22 TAHUN 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study was to analyze the compliance of the village administration in the use of village funds in terms of aspects of planning and budgeting, implementation, administration, reporting, and accountability in Government Regulation No. 22 Year 2015. The research used the case study method, the type of data used quantitative and qualitative data, the data source used primary data. Methods of data collection used questionnaires, observation and documentation. Data analysis techniqu...
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PEMAHAMAN DAN PERSEPSI ANGGOTA DPRD KOTA SURAKARTA TERHADAP PENYAJIAN LAPORAN KEUANGAN SEKTOR PUBIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
This study aimed to analyze the level of understanding of Surakarta City Council Members To The Financial Statements and the Public Sector Perceptions Surakarta City Council Member of the Financial Statements on education. This study is a survey of the population of Surakarta City Council Member 2014 - 2019 Forces with sampling techniques census method used in this study, namely all the population sampled in this study, so that the sample in this study amounted to 45 samples can be processed but...
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PENGARUH DEBT TO EQUITY RATIO, PRICE BOOK VALUE, PRICE EARNING RATIO, DAN RETURN ON ASSET TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study was to analyze: 1) effect of the debt to equity ratio on stock returns 2) effect of price to book value of the stock return 3) effect of price earning ratio on stock returns 4) effect of return on assets on stock returns. This research is an empirical study. The study population is a food and beverage company listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling with a sample of 14 companies. Source data used secondary data from website www...
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PENYELESAIAN SENGKETA KONSUMEN MELALUI BADAN PENYELESAIAN SENGKETA KONSUMEN (BPSK) SEBAGAI EKSISTENSI BADAN PENYELESAIAN SENGKETA KONSUMEN (BPSK) DI SURAKARTA
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 28
, No 2
(2016)
Terbentuknya BPSK di daerah Surakarta di harapkan berperan aktif dalammenyelesaikan sengketa konsumen dengan prinsip sederhana, mudah dan cepat, sehinggadapat menegakkan hak-hak konsumen dan memberikan kepastian hukum bagi konsumenyang dirugikan pelaku usaha atas pemanfaatan/pemakaian barang dan /atau jasa. Disisi lainpelaku usaha dapat bertanggung jawab atas barang dan /atau jasa yang diproduksi ataudiperdagangkannya, yang pada akhirnya dapat meningkatkan daya saing.Agar BPSK dapat eksis dengan...
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PENGARUH INVESTASI, PRODUK DOMESTIK REGIONAL BRUTO, DAN BELANJA MODAL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN SUKOHARJO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research is to know the influence of partially and simultaneous investments, gross Regional domestic product, and capital expenditure against Original Income areas in Sukoharjo Regency 2004-2014. Research methods method using case studies, the data type of the data being used is qualitative and quantitative data, the source data used the data of skunder. Method of data collection used documentation. Technique of data analysis used a classic assumption test, multiple linear re...
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