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PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The presence of Financial Accounting Standards Entities without PublicAccountability (SAK ETAP) is expected to provide facilities for small businesses inpresenting the financial statements. The problem in this research is: How does thedesign and preparation of the format of the financial statements of craftsmenShuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purposeof this study is to describe the design and preparation of the format of the financialstatements of craftsmen Sh...
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PENGARUH TOTAL QUALITY MANAGEMENT SISTEM AKUNTANSI MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Study Empiris di Perusahaan Jasa Wilayah Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The study aims to test hypotheses about the influences of Total QualityManagement, accounting systems management (SAM) and reward systems tomanagerial performance services company Surakarta. The type of data in this studyare primary data, method of data collection is done by distributing questionnaires bypurposive sampling method. The sample used in this study is the staff in theaccounting division with four sample services company in the region Surakarta with35 respondents. The analytical metho...
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RANCANG BANGUN SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV SONO PUTRO DELANGGU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Sales are a major source of income, while the cash receipts are the mainsource of cash from operating activities. The purpose of this study to determinewhether the accounting system sales and cash receipts are applied by CV Sono PutroDelanggu been effective so as to support the internal control of sales and cashreceipts and designing wake accounting system sales and cash receipts to boost theeffectiveness of internal controls on CV Sono Putro Delanggu. The type of data usedquantitative and data...
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ANALISIS RISIKO BISNIS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT INKA MADIUN
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research aims to determine whether there is significant influencebetween (1) Business Risk and Firm Size to Profitability, (2) Business Risk,Firm Size, and Profitability to Capital Structure, and whether Profitabilitymediates Business Risk and Firm Size at PT INKA Madiun.This researchused secondary data obtained from financial reports of PT INKA Madiun from2003 to 2015 presented in rupiah. Data analysis technique used is PathAnalysis with classical assumption test, t test, F test and Determ...
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PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI, DAN PROFESIONALISME TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study was to analyze the effect of leadership,organizational culture, professionalism and work satisfaction to employeeperformance. The others to knows work satisfaction are moderated effect ofleadership, organizational culture and professionalism to employee performancein the Mental Hospital of Central Java Provincial Government Owned. Thepopulation of as many as 1,382 employees. Samples taken as many as 10% ofthe population with cluster random sampling method so that a samp...
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PENGARUH UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study are to: 1) analyze effect of size on profitability2) analyze effect of debt to equity ratio on probability. 3) analyze effect of sizeon firm value 4) analyze effect of debt to equity ratio on firm value 5) analyzeeffect of profitability on firm value 6) to analyze the effect of size on firm valuewith profitability as intervening variable 7) analyze the effect of debt to equityratio on firm value with profitability as intervening variable This type ofresearch is empirica...
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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KPRI IKHLAS KANTOR KEMENTERIAN AGAMA KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
This research is a case study on KPRI Ikhlas Kantor Kementerian Agama KotaSurakarta, in the years 2011 – 2015 using quantitative analysis. The study aims toanalyze the level of financial performance KPRI Ikhlas in terms of liquidity, solvencyratios, profitability ratios, and the ratio of the activity. Liquidity analysis carried outby the current ratio technique; solvency ratio using the total debt to total assetsratio; profitability ratio using return on assets ratio, and receivable turnover r...
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PENGARUH PERSEPSI PROFESI, KESADARAN ETIS, DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK (Survei pada Auditor di Kantor Akuntan Publik di Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
Auditors in their profession are required to have a good profession'scommitment to clients, the public and fellow accountant. The purpose of this studywas to analyze the influence of the perception of the profession, ethical awarenessand commitment to the independence of auditors of public accounting profession.This study uses survey method, the type of data used quantitative and qualitativedata, the data source used primary data and secondary data. The population in thisstudy are all auditors w...
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KONTRIBUSI PEMUNGUTAN RETRIBUSI TERMINAL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Terminal Tirtonadi Surakarta tahun 2011 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this study was to examine the effectiveness, contribution andgrowth rate Terminal Tirtonadi retribution against region income Surakarta 2011-2015. This research is a case study at Terminal Tirtonadi in Surakarta. The type ofdata used quantitative and qualitative data. Sources of data used secondary sources.The technique of collecting data used interviews, documentation and observation.Data were analyzed used the ratio of effectiveness, contribution ratio and the ratio ofthe rate o...
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EVALUASI MEKANISME PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 (Studi Kasus PT Batik Danar Hadi Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
This research uses descriptive method with qualitative approach. The type andis used primary and secondary data. The data collection was done by interview, inthe PT Solo Batik Danar Hadi. In the income tax under Article 23 of the cuttingprocess, deposit and reporting where the company as the cutter has fulfilled the taxobligations by always trying to cut deposit and reporting on the use of such serviceseach month before the deadline for reporting that comes with proof of slaughter anddeliver let...
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