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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA DINAS KEUANGAN SEEKS KARESIDENAN SURAKARTA)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this study was to examine the effect of local revenue(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capitalexpenditures in local governments. This study uses a sample of non-probabilitysampling with saturated sampling technique so that it gets a sample at theDepartment of Finance of the entire Surakarta Residency. The samples in thisstudy were 7 regions covering 1 Praja City (Surakarta) and 6 districts(Karanganyar, Sragen, Wonogiri, Sukoharjo, Klaten and Boyil...
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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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PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Survei pada Aparatur Pemerintah Daerah Se-Eks Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire sent to local government officials throughout the SurakartaResidency. Sampling was taken using purposive sampling method technique whichis believed to be 65 respondents. Analysis of research data is descriptivestatistical test, validity test, reliabil...
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PENGARUH PELATIHAN, KEJELASAN TUJUAN DAN DUKUNGAN PIMPINAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI PADA BADAN KEUANGAN KABUPATEN NGAWI)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respondents. The population in this study is Ngawifinancial agency. The sampling techniques in this study used purposive samplingmethods. The data analysis techniques used in this study are descriptive analysistests, data quality tests, classic assumption...
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PENGARUH BOPO, NPL, CAR TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2019
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The role of banking is currently very important in the financial system. Agood financial system will have a positive effect on banking performance. Thisstudy aims to determine the effect of banking risk which is analyzed using the ratioof BOPO, NPL, CAR on financial performance in banking companies listed on theIndonesia Stock Exchange. The sampling method used was purposive samplingmethod. The number of samples is 15 companies. The data analysis method usedis multiple linear regression analysis...
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PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENGHASILAN DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Samsat Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Taxpayer compliance is that taxpayers must fulfill their obligations to paytaxes in accordance with taxation laws and regulations. The purpose of this studywas to determine (1) The effect of taxpayer awareness on motor vehicle taxpayercompliance (2) The effect of income levels on motor vehicle taxpayer compliance(3) The effect of public service accountability on motor vehicle taxpayercompliance. This study uses primary data in the form of a questionnaire. Thepopulation in this study is the numbe...
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PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), INVESTASI SWASTA, DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BOYOLALI (Tahun 2002 – 2019)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Regional Original Income (ROI) is all regional income derived from theoriginal region's economy. The purpose of this study was to determine the effect ofGross Regional Domestic Product (GRDP), private investment and local taxes onROI. The population in this study is ROI Boyolali Regency, GRDP, privateinvestment and local taxes with annual data for the period 2002–2019. Samplingusing the Nonprobability Sampling method. The data analysis technique used isdescriptive analysis, classical assumptio...
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PENGARUH PERENCANAAN, PELAKSANAAN, PENATAUSAHAAN, DALAM LAPORAN PERTANGGUNGJAWABAN KEUANGAN DANA DESA TERHADAP REALISASI PENGELOLAAN APBDes (Studi Kasus Pada Kecamatan Mojogedang, Kabupaten Karanganyar)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This study to examine and analyze the effect of planning, implementation,administration in the financial accountability report of village funds on therealization of village income and expenditure budget management. Thepopulation in this study is community elements involved in the management of theVillage Income and Expenditure Budget throughout the Mojogedang District. Thissampling method uses census samples or saturated samples. The data analysistechnique used is descriptive test, validity test...
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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI KABUPATEN KLATEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The purpose of this study was to analyze the magnitude of theeffectiveness, contribution, efficiency of hotel tax, restaurant tax and parking taxon local original income in the 2015-2019 Klaten district. The scope of thisresearch is the scope of the research carried out in Klaten Regency, the form ofthis research is an empirical study, namely by studying and studying the problemsor circumstances on the research object. The object of this research is the BPKDOffice in Klaten Regency. The research...
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