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PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO appl...
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ANALISIS PREDIKSI KEBANGKRUTAN MODEL ZMIJEWSKI DAN MODEL OHLSON PADA BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive sampling method. The data analysismethod uses the Zmjewski model and the Ohlson model with the help of MicrosoftExcel 2010. The results of this study are the Zmijewskizmodel is the most accuratemodelzin predicting bankruptcyzof BUMN companies listedz...
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PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This isresearch was conducted toodetermine theeeffect off professionalism,role ambiguity, organizational commitment on the auditor performance. Thisstudy uses primary data from the answers to questionnaires distributed toauditors at KAP in Surakartas and Yogyakarta. The sampling technique was takenusing purposivensampling method, amounting too32 respondent. Data analysistechniques used in this study were descriptive statistical tests, validity tests,reliability tests, classic assumption tests, m...
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ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statem...
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PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGANKDENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI PEMODERASI (Studi Kasus Pada Aparatur Organisasi Perangkat Daerah Kab. Karanganyar)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study was conducted to determine the effect of good governance onthe quality of local government financial reports, the effect of internal controlsystems on>the quality of local government financial reports, the internalcontrol system moderates the effect of good governance on the quality of localgovernment financial reports. This study uses primary data from the answersto the questionnaires distributed to officials of the Karanganyar RegencyRegional Government Organization. The sampling...
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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The source of the data used were primary data. The technique ofdata sampling were purposive sampling. Samples were used as much 81respondents to the head of agency and the financial section. How to collect databy deploying questionnaires to the organiza...
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ANALISIS PENGARUH KOMITMEN ORGANISASI, PENGELOLAAN KEUANGAN DAERAH DAN KINERJA APARATUR TERHADAP GOOD GOVERNANCE (Survey pada Aparatur Pemerintah Daerah Kabupaten Wonogiri)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research was conducted on the local government apparatus Wonogiridistrict. This study aims to determine the effect on organizational commitment,regional financial management and apparatus performance on good governance.The type of data used in this research is quantitative data, the data source used isprimary data. The population in this study were all local government officials inWonogiri district. The number of samples in this study were 102 respondents. Thesampling technique used purposiv...
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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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ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Earnings management is a policy of accounting to achieve specific goals.The purpose of this research is to determine (1) the effect of free cash flow surpluson profit management (2) the influence of the independent board ofcommissioners on profit management (3) the influence of managerial ownershipon profit management (4) the effect of free cash flow surplus on leveraged profitmanagement as a moderation variable. The study used secondary data in the formof profit management data, free cash flow...
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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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