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PENGARUH BOPO, NPL, CAR TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2019
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The role of banking is currently very important in the financial system. Agood financial system will have a positive effect on banking performance. Thisstudy aims to determine the effect of banking risk which is analyzed using the ratioof BOPO, NPL, CAR on financial performance in banking companies listed on theIndonesia Stock Exchange. The sampling method used was purposive samplingmethod. The number of samples is 15 companies. The data analysis method usedis multiple linear regression analysis...
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PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the prof...
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PENGARUH JENJANG PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, SKALA USAHA DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KECAMATAN BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This study aims to analyze the effect of education level, educationalbackground, business scale and business age on the use of accountin information forUMKM actors in Boyolali sub-district. The type of data used is quantitative data. Thedata source used is primary data. The sampling technique was carried out usingrandom sampling methods. The sample used was 93 respondents to owner/managerof the UMKM. How to collect data by distributing questionnaires to UMKM businessowner in Boyolali sub-distric...
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KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ANTARA PERUSAHAAN BUMN DAN PERUSAHAAN NON BUMN DI INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This study aims to determine differences in financial performance andCSR disclosure between BUMN and Non BUMN companies, also to determine therelationship of financial performance with CSR disclosure. The types of data usedin this study are qualitative and quantitative data. The data source used issecondary data. The population in this study are all BUMN and non BUMNcompanies in Indonesia. The sample used in this study were 20 BUMN companiesand 20 non-BUMN companies. The sampling technique uses...
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PENGARUH PENGALAMAN KERJA, INTEGRITAS DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA AUDITOR INSPEKTORAT SE-EKS KARISIDENAN SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research objectives are 1) to analyze the auditor work experiencevariable which has a positive effect on audit quality; 2) Analyzing auditorintegrity variables have a positive effect on audit quality; 3) Analyzing theauditor's accountability variable has a positive effect on audit quality. This type ofresearch is survey research using a quantitative approach, where data analysis iscarried out in this study by performing statistical calculations. The samplingtechnique uses positive random sam...
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PENGARUH PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUKOHARJO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Tax is a taxpayer's contribution owed by an individual or entity that iscoercive based on statutory regulations, by not getting direct compensation but isused to finance state needs which are expected to have an effect on increasingincome and community welfare. The purpose of this study was to determine (1)The effect of taxpayer knowledge on PKB taxpayer compliance (2) The effect oftax sanctions on PKB taxpayer compliance, (3) The effect of taxpayer awarenesson PKB taxpayer compliance. This stud...
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ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research aims to find out the contribution of Local Tax and its effecton Local Indigenous Income. The dependent variable used in this study wasRegional Native Income. While the independent variables are Hotel Tax,Restaurant Tax, Billboard Tax and Parking Tax. The population in this study isthe Budget Realization Report of Budget Realization Report (LRA) of SragenRegency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, KlatenRegency, Boyolali Regency and Surakarta City in 2014 –...
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PENGARUH PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Taxes are a source of state revenue in increasing development interestsand one of the sources of development financing in the welfare of society. Thepurpose of this study was to determine (1) The effect of taxpayer knowledge onmotor vehicle taxpayer compliance, (2) The effect of tax penalties on motorvehicle taxpayer compliance. The research method uses a survey method using aquestionnaire, the type of data used is quantitative data, the data source used isprimary data and secondary data. The po...
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Iklim Komunikasi Organisasi Kekeluargaan Dan Citra Perusahaan
Mawardiningsih, Wahjoe
; universitas surakarta
; Handayani, Sri Wahyu Handayani Ening
; universitas surakarta
; Sutanto, Djoko Sutanto
; universitas surakarta
Aguna: Jurnal Ilmu Komunikasi
Vol 3
, No 2
(2022)
Tantangan dalam masa pandemi menjadi hal yang wajib dihadapi oleh suatu usaha home industry agar tetap eksis, karena mengingat banyak orang ikut menggantungkan nasibnya pada usaha home indutri tersebut; begitu pula yang dirasakan oleh UD Laris Surakarta. Agar tetap bertahan perusahaan UD Laris ini menyadari perlunya kekuatan dari dalam yang perlu dibangun yaitu iklim komunikasi organisasi kekeluargaan. Iklim komunikasi organisasi kekeluargaan ini bisa mengarah ke luar organisasi, bisa juga me...
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Kajian Arsitektur Fengshui Dan Makna Ornamentasi Pada Klenteng Tiao Kak Sie Cirebon The Study of Fengshui Architecture and Ornamentation Meaning At Tiao Kak Sie Shrine Cirebon
SARGA: Journal of Architecture and Urbanism
Vol 16
, No 2
(2022)
Klenteng merupakan tempat ibadah bagi orang-orang Tionghoa yang memeluk agama Buddha, Taoisme, dan Konghucu, yaitu sebagai sarana bagi mereka untuk melakukan peribadatan/komunikasi dengan Tuhan, Dewa- dewi, serta roh para leluhur mereka. Bangunan kelenteng termasuk dalam bangunan Arsitektur Cina, sehingga dalam tatanan bentuk bangunannya masih mempergunakan kaidah feng shui. Konsep feng shui adalah seni hidup dalam keharmonisan dengan alam, sehingga seseorang yang menerapkan tatanan ini mendapat...
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