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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH DAERAH TERHADAP ALOKASI BELANJA MODAL STUDI EMPIRIS DI PROVINSI JAWA TIMUR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
This research aims to see the significant impact of the original Income influence area (PAD), General Allocation Funds (DAU), Special Allocation Fund (DAK), and the regional width to the capital expenditure allocation. The research population is all over the districts and/or cities in East Java Province, in the period of 2012-2014. The number of samples used is the whole districts and/or cities in East Java Province, thus it belongs to census research. The data analysis technique used is the mul...
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PENGARUH PERPUTARAN PIUTANG DAGANG, PERSEDIAAN, DAN MODAL KERJA TERHADAP LIKUIDITAS PERUSAHAAN CV SURYA MANDIRI SOLO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The survival of the company based on the assessment of financial performance can be seen from the level of liquidity of the company itself. Liquidity became a reference point as a company's ability to meet short-term obligations. Factors affecting the liquidity trade receivables turnover is, supplies, and working capital. The purpose of this study: 1) to determine the influence of Trade Receivables turnover of liquidity the company's. 2) to determine the effect of merchandise inventory turnover...
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ANALISIS HARGA POKOK PRODUKSI BERDASARKAN ACTIVITY BASED COSTING CV PUTRA JAYA ROTAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
Company engaged in the manufacturing required to always improve the efficiency and effectiveness of production processes in order to increase their competitiveness, because in an era of global companies are not only required to produce as much as possible, but also the selection of appropriate methods for calculating the cost of production. The purpose of this study was to analyze the efficiency of the implementation of activity-based costing method with the conventional cost accounting methods...
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ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM TIRTA MAKMUR KABUPATEN SUKOHARJO BERDASARKAN KEPUTUSAN MENTERI DALAM NEGERI NO. 47 TAHUN 1999
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research is to analyze the level of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo during the fiscal year 2013-2014 based on Kepmendagri No. 47 in 1999. Research methods method using case studies in PDAM Tirta Makmur Kabupaten Sukoharjo, the types of data the data used was qualitative and quantitative data, the source data used the data of second. Method of data collection used documentation. Technique of data analysis using quantitative descriptive analysis that...
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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research was: 1) analyzes the significance of the influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 2) Analyzing the significance of the effect of the mediation of the audit committee on the effect of managerial ownership structure and the size of the company towards the management of profits on construction and services real est...
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PENGARUH PEMBIAYAAN MURABAHAH, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS (Studi pada Bank Syariah di Indonesia Periode 2012 – 2014)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
purpose of this research is to analyze the significance of the influence of the Murabahah Financing, Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF) partially or simultaneously against profitability at Islamic banks in Indonesia the period 2012-2014. 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 second. Method of data collection used documentation. Technique of data analy...
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ANALISIS PENERAPAN SISTEM PENGUKURAN KINERJA MANAJEMEN DI PT DUTA INDONESIA DJAYA BERDASARKAN BALANCED SCORECARD
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
This study aims to evaluate the performance of management seen from a financial and non-financial performance. Using case study with the unit of analysis is the place of tourism. Data collection was done through qualitative and quantitative methods. The results of this study demonstrate the performance of a financial perspective that is measured by of 3 a ratio that is Return On Asset (ROA), Gross Profit Margin and Total Asset Turn Over (TATO), generally show good results. Performance from the p...
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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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EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DENGAN PROGRAM IRIS MENGGUNAKAN PENDEKATAN METODE SYSTEM DEVELOPMENT LIFE CYCLE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research is to get information and analyze about the accounting information system of sales and cash receipts at Togamas Solo Book Store. The data analysis performed in this study using the method of the System Development Life Cycle (SDLC), while steps are identifying parts of the organization, activities and related documents in the revenue cycle, making the system documentation in the flowchart form, performance evaluation system, and proposed improvements system. This stu...
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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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