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KONTRIBUSI TAMAN HIBURAN RAKYAT SRIWEDARI TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA PADA TAHUN 2012 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The aims of this research are to analyze the level of contributing accomplishment from Folk Amusement Park (THR) Sriwedari to Original Local Government Revenue (PAD) Surakarta city and to analyze the level of growth rate achievement on Folk Amusement Park (THR) Sriwedari in 2012 – 2016. This research uses a descriptive quantitative research. The research sources are the secondary and primary data. The techniques of collecting data are documentation, interview, and library research. The result...
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PENGARUH KUALITAS PELAYANAN, SANKSI, SIKAP FISKUS, KEMANFAATAN NPWP, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The objective of research was to analyze the significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. This research employed a case study conducted among employer taxpayers enlisted in KPP Pratama Sukoharjo. Data source consisted of primary and secondary ones. Meanwhile, technique of collecting data used was questionnaire. The sample of research consisted of 51 respon...
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PENGARUH KOMPETENSI KARYAWAN, DUKUNGAN TOP MANAJEMEN, DAN PENDIDIKAN DAN PELATIHAN TERHADAP PEMANFAATAN SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN PERPAJAKAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to determine and analyze the influence of employee competence, top management support and education and training on the utilization of accounting information systems in tax reporting. Sampling method using purposive sampling method. Respondents sampled in this study amounted to 98 employees. Data analysis methods used in this research are: 1) instrument test (validity and reliability test), 2) classical assumption test (normality test, heteroscedasticity, multicollinearity, and a...
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ANALISIS KONTRIBUSI, EFEKTIVITAS, EFISIENSI DAN POTENSI RETRIBUSI PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to analyze the contribution, effectiveness, efficiency and potential of tourism retribution to local revenue in Sragen regency. This research uses quantitative data type. Source of data in this research is secondary data, that is data in the form of local revenue, which is arranged in the form of annual report published by related party that is Central Bureau of Statistic and Disparpora (Department of Youth, Sport and Tourism of Sragen Regency) Year 2013 – 2017. Using analytica...
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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock ex...
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ANALISIS KINERJA PERMODALAN KOPERASI LEMBAGA EKONOMI MASYARAKAT BADAN USAHA MILIK DESA KARANGLO TAWANGMANGU KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this study was to determine the level of performance of the Capital Cooperative of the Community Economic Institution (LEM) of Village-Owned Enterprises (BUMDes) Karanglo, Tawangmangu District, viewed from the aspect of capital which includes the capital ratio of capital to capital and capital adequacy ratio (CAR) and aspects of cooperative identity. Which includes the Member Economic Promotion ratio (PEA), and the gross participation ratio. The scope of this research is Village O...
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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY YANG DIMODERASI OLEH PROFITABILITAS PADA PERUSAHAAN SUB MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
This research aims to know the factors that affect the audit delay are moderated by the profitability of the company in the automotive and manufacturing of components sub listed in Indonesia stock exchange year 2013 – 2017. Method of determination of the sample using a purposive sampling by the number of samples that used as many as 35 of the financial statements. The results of the testing show that the size of the company, the auditor's opinion, the size of the hood, the operating loss, prof...
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PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PEMAKAI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this study was to analyze the effect of information technology, user technical capabilities, top management support and task complexity on the performance of accounting information systems. This type of research is a survey of employees of PT. PLN (Persero) APJ Surakarta. The research population was 30 people and the whole was used as a research sample with population research techniques. Data collection techniques used questionnaires. Data analysis techniques used multiple linear...
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PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT UMUM DAERAH DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to know the performance measurement of Karanganyar Regional General Hospitals by using balanced scorecard method, where performance measurement using four perspectives, the finance perspective, customer perspective,internal business process perspective, and the growth and learning perspective. This reseach using primary and secondary’s data. Primary data from questionnaire which divided to families/patients of Karanganyar’s General regional hospitals for measu...
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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS DAN RASIO UTANG TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BEI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
This research was conducted aiming to find out the influence of the structure of assets, profitability, liquidity and capital structure debt ratios on pharmaceutical companies in BEI 2013 - 2017 period. This research is quantitative research are causal associative. Samples were taken using a purposive sampling technique. Sample company used in this study as many as 7 companies in 5 periods of as much as 35, while there are outlier data is 1, so the sample research as much as 34 samples. Data ana...
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