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PENGARUH KEPEMILIKAN PUBLIK, LIKUIDITAS, KOMITE AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The financial statements are records of corporate financial information during an accounting period that can be used to describe a company's performance. Companies that go public have an obligation to deliver audited financial statements in a timely manner.This study aims to analyze the factors that affect the timeliness of the delivery of financial statements. These factors are public ownership, liquidity, audit committee, and reputation of public accounting firm.This research is a survey resea...
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PENGARUH KEAHLIAN PEMAKAI, PROGRAM PELATIHAN DAN PENDIDIKAN, UKURAN ORGANISASI, DAN FORMALISASI PENGEMBANGAN SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus pada PT Kusumahadi Santosa di Karanganyar)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user expertise, program training and education, organizational size, and formalitation development system to affect the performanc...
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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of research to examine the influence of Profession Perception, Career Motivation, Economic Motivation, Quality Motivation and Cost of Education on Student Interest Participate in Accounting Profession Education partially. This research use survey method, student population of Faculty of Economics of Private University at Solo accredited B. Sampling technique using judgment sampling and Sampling Quota, got sample of student of Economic Faculty of Slamet Riyadi University (UNISRI) and...
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PENGARUH SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN (Studi Kasus pada Koperasi Simpan Pinjam Artha Jaya Makmur Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to analyze the significance of accounting information systems influence the granting of credit and the effectiveness of the internal control system partially and simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Prosperous Surakarta.. Populations and samples in this study are all employees of the internal audit section, part of a Ministry, part of the credit, part public, part credit supervision and accounting section on Cooperative...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA, SEMARANG DAN YOGYAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This research aims to analyze the factors that affect the performance of auditors. This research is a survey research at Public Accounting Firms in Surakarta, Semarang and Yogyakarta. The study took primary data by spreading the questionnaire. Sampling technique in this research use purposive sampling. The number of respondents of this study is 55 respondents, but the return and can be processed is 48 questionnaires. Technical analysis used is’multiple’linear regression’analysis. The resul...
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PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN KECERDASAN SOSIAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this study is to analyze the influence of intellectual intelligence (IQ), emotional intelligence (EQ), spiritual intelligence (SQ) and social intelligence (SoQ) on the accounting student's ethical attitude. Types of data use qualitative data and quantitative data. Data source uses primary data and secondary data. Collection techniques using questionnaires. The sampling technique used purposive sampling and samples of 83 respondents. Data analysis techniques use classical assumptio...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT BENGAWAN TEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to know the calculation of cost of goods production with Activity-Based Costing System in PT Bengawan Tex in Surakarta. Data analysis techniques using staple production price analysis with the method of Activity Based Costing System. The research results obtained the conclusion that the calculation of cost of goods production (HPP) transparent plastic sack T45 uses calculation of companies is amounting to Rp 679,88 per sheet, while the HPP uses Activity Based Cost...
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, KOMPETENSI DOSEN, DAN FASILITAS PEMBELAJARAN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to examine the influence of Emotional Intelligence, Intellectual Intelligence, Learning Behavior, Lecturer Competence, and Learning Facility on Partial Level of Accounting Understanding. This research uses survey method, with student population of Faculty of Economics of Private University in Solo Accredited B. Sampling technique using purposive sampling and judgment sampling. so that in get sample of student of Faculty of Economics Slamet Riyadi (UNISRI) and Seti...
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MEKANISME PENERAPAN PP NO. 46 TAHUN 2013 PADA USAHA MIKRO KECIL DAN MENENGAH (Studi Kasus pada UD X, Ngawi, Jawa Timur Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of research is to analyze the mechanism of government regulation number 46 that is UD X, Ngawi, East Java in 2014 - 2016. This research is the case study in UD X. This research took primary data and secondary data obtained from UD X. Technical analysis of the data used is statistical analysis with Guttman scale, analysis of tax cutting, deposit and reporting. The result of statistical analysis with Guttman scale resulted a percentage of 47%, indicating that UD X less understood with...
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Urgensi Perlindungan Hak Atas Kekayaan Intelektual Terhadap Produk Industri Kecil Menengah
Research Fair Unisri
Vol 3
, No 1
(2019)
Industri Kecil Menengah sebagai salah satu penyangga ekonomi nasional yang banyak menyerap tenaga kerja disektor non formal semakin bertumbuh dari tahun ketahun. Industri Kecil menengah memerlukan suatu perlindungan atas hak kekayaan intelektual terhadap produk yang dimiliki. Tantangan yang dihadapi oleh Industri kecil menengah adalah masih rendahnya kesadaran terhadap pendaftaran hak kekayaan intektual menimbulkan produk dari industri kecil menengah rawan terhadap klaim pihak lain dan juga eksi...
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