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PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kantor DPPKAD Kabupaten Boyolali)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this study was to analyze the significance of the effect of internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of local government financial statements in Boyolali. The research method used survey method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. The population in this study were all employees in the office DPPKAD Boyolali as many as...
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PENGARUH LABA AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN PESERTA CORPORATE GOVERNANCE PERCEPTION INDEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
Stock return was expected investor when invested. Investor must be rate of company that have a good performance so their return stock is high. Purpose of this study was to determine the effect of accounting earnings and good corporate governance on stock return of corporate governance perception index’s company. The study was conducted at listed company in corporate governance perception index and Indonesia Stock Exchange 2011-2014. Sample was determined by purposive sampling method, and found...
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PENGARUH KEMAMPUAN PENGGUNA SISTEM INFORMASI, KETERLIBATAN PENGGUNA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BTPN AREA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This study aims to (1) analyze the effect the ability of users of information systems to the performance of the accounting information system (2) analyze the effect of the involvement of users of information systems to the performance of accounting information system (3) analyze the effect on the performance of top management support information system of accounting. This study used a sample of 102 employees of PT BTPN area of Surakarta taken by area probability sampling. Collecting data using q...
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PENGARUH PENDAPATAN, USIA, DAN JANGKA WAKTU KREDIT TERHADAP JUMLAH KREDIT PENSIUN PADA PT BANK TABUNGAN PENSIUNAN NEGARA CABANG SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The objective of the research are (1) to analyses effect income debtor to amount of pension credit, (2) to analyses effect age to amount of pension credit, (3) to analyses effect credit period to amount of pension credit, (4) to describe the authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. This research using samples of 100 debtors of pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. Data collecting using...
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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Survei pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This research aims to analyse the effect of working capital turnover, turnover receivable, and cash turnover on profitability. This research uses purposive sampling method and obtain a sample of 38 property and real estate companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) working capital turnover has negative and not significant influence on profitability, (2) turnover rec...
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INDEPENDENSI AUDITOR SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The objective of the research are to analyses (1) effect understanding of good governance to auditor performance, (2) effect understanding of good governance to auditor independence, (3) effect auditor independence to auditor performance, (4) effect understanding of good governance to auditor performance, through auditor independence as the mediating variable. Population on this research are all auditors at public accountant Office in Surakarta consist of 33 respondent. Data collecting with ques...
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PENGARUH TINGKAT EKONOMI, PENGETAHUAN PAJAK DAN KEPERCAYAAN MASYARAKAT TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN DENGAN KONTROL PETUGAS DESA SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
This research aims to know the factors that influence tax payer compliance Land and buildings in District of Sumberlawang, by a factor of economic level, tax knowledge and public trust with the control officer rural/urban villages as a moderating variable. The object of this research in district of sumberlawang. The respondents in this study a number of 100 tax payers with sampling technique using Accidental Random Sampling. This research is quantitative research using primary data collection te...
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ANALISIS PENERAPAN SISTEM AKUNTANSI PENDIDIKAN PADA PENDIDIKAN ANAK USIA DINI AL FAHMY DESA NGIJO KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 10
, No 1
(2014)
ABSTRACT The research was conducted in the non-profit oriented organization, namely the Al Fahmy Playgroup, arguing that playgroup education has been growing but the implementation is still a lot that has not been guided by the procedures and the resulting financial statements are not in accordance with accounting standards education. The purpose of this study is to provide an overview for managers in the field of education on the importance of the application of the accounting system of educati...
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RASIO KEUANGAN DAN KINERJA PERUSAHAAN FINANCIAL RATIOS and PERFORMANCE OF THE COMPANY
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 24
, No 1
(2012)
ABSTRAK Penelitian ini bertujuan untuk membuktikan pengaruh rasio keuangan dan ukuran perusahaan terhadap kinerja dan menganalisis variabel yang paling dominan mempengaruhi kinerja perusahaan. Obyeknya perusahaan manufaktur kelompok tekstil yang listed di BEI selama tahun 2004 – 2009. Rasio keuangan meliputi current ratio, debt to total assets, dan perputaran aktiva sedangkan kinerja keuangan perusahaan diukur dari laba sebelum pajak, dengan alasan untuk menghindari pengaruh penggunaan...
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PERAN INTERNAL AUDIT DAN KOMITE AUDIT DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
Abstract Good Corporate Governance (GCG) is the situation toward good manage in the business, there are transparency and accountability. Therefor, need cooperation of all section within the company , for example top manager until low manager. Exception corporation, the organization need internal control, usually name Internal Control Systems (ICS). Internal Control Systems have been done auditor intern, internal auditors accountable for their duties to the management company. Some companie...
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