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PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI BERDASARKAN ASAL SEKOLAH DAN TINGKAT SEMESTER
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research is to analyze the difference of understanding of the basic concepts in accounting student who comes from a different school Department, high school majoring in natural science and social science, and SMK majoring in accounting and on the level of the semester, there are interactions influence the origin school and extent of semesters toward basic concepts of accounting. This research using the method of survey which is done directly on the student accounting economic...
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EVALUASI SIKLUS PENDAPATAN RSUD Dr. RADEN SOEDJATI SOEMODIARDJO PURWODADI KABUPATEN GROBOGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
This research aims to know the affectiveness of hospital revenuecycle. This reseach was qualitive research with data collection techniques in the from of observation, interview, questionnaire and documentation. Engineering analysis result using comparative analysis techniques or comparisons. Movie based on analysis result showed that the flowchart system or procedures used have not been affective. The result of the analysis based on the answers of respondents towards internal control questionnai...
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ANALSIS FAKTOR YANG BERPENGARUH DALAM MEMPREDIKSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This research aims to analyse the effect of changes in profit, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin in predicting earnings companies listed on the Indonesia Stock Exchange in 2011-2014. Sample taken using purposive sampling method, with a sample of 46 of the 141 companies listed on the Indonesia Stock Exchange in 2011-2014 period. Methods of data analysis using multiple regression analysis. The results of res...
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ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KARANGANYAR TAHUN ANGGARAN 2013 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The purpose of this study is to analyze the financial performance optimization in Karanganyar regency government by using financial ratio indicators of the budget for Fiscal Year 2013-2015. The research method using the case study method in Karanganyar district administration, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. The method used descriptive quantitative method to measure financial performance wit...
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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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ANALISIS PERSEPSI MAHASISWA PROGRAM STUDI AKUNTANSI TERHADAP AKUNTANSI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (SURVEI PADA MAHASISWA UNISRI DAN IAIN SURAKARTA)
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 27
, No 2
(2016)
Didalam melaksanakan kegiatan opersionalnya, perusahaan secara langsung atau tidak langsung berinteraksi dengan lingkungan sosialnya. Menurut Usmansyah bahwa sumber-sumber ekonomi yang digunakan oleh perusahaan berasal dari masyarakat dan lingkungannya. Oleh sebab itu perusahaan harus memberikan pertanggungjawaban atas sumberdaya yang telah digunakan serta hasil-hasil yahng telah dicapainya.Tujuan penelitian ini untuk menganalisis persepsi mahasiswa akuntansi terhadap pentingnya akuntansi pertan...
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PENGARUH KOMPETENSI AUDITOR, AUDIT FEE DAN GOOD CORPORATE GOVERNANCE TERHADAP INDEPENDENSI AUDITOR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 10
, No 2
(2015)
The purpose of this study was to analyze the significance of the influence of the competence of auditors, the audit fee and good corporate governance partially and simultaneously to the independence of the auditor in public accounting firm. To analyze the influence of the dominant variable against the independence of the auditor in public accounting firm. The research method used survey method, the type of data used quantitative and qualitative data. The population in this study is the auditors...
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ANALISIS PERBANDINGAN TINGKAT KESEHATAN DAN KINERJA KEUANGAN PT BPR SUKADANA DENGAN PT BPR SYARIAH DANA MULIA SURAKARTA DENGAN MENGGUNAKAN METODE CAMEL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 1
(2015)
This study aims to analyze the comparative level of health and financial performance of aspects CAMEL among BPR with BPRS. CAMEL ratios used consisted of CAR/KPMM, KAP, NPM, ROA, BOPO and Cash Ratio. To distinguish the financial performance of is a statistic analisys is a test used independent sample t-test. The data used is secondary data, financial statement data BPR and BPRS. The results showed that the level of the 2011 - 2013 BPR health of aspects Capital, Asset Quality, earnings, liquidity...
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PENGARUH TEKANAN KETAATAN KOMPLEKSITAS TUGAS DAN PENGALAMAN TERHADAP KINERJA AUDITOR DALAM PEMBUATAN AUDIT JUDGMENT
Jurnal Ekonomi dan Kewirausahaan
Vol 14
, No 2
(2015)
Auditors are often faced with a decision that the result is not enough by a code of ethics and by generally acceptable accounting standards. A key consideration in the decision is ethical, although often involving multiple conflicts of interest. Judgment professional accountants can be corrupted by conflicts of interest. There are two conflicting interests, the real conflict and latent conflict. The purpose of this study was to analyze the significance of the effect of obedience pressure, task c...
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