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ANALISIS PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, JUMLAH PENDUDUK, JUMLAH PERUSAHAAN DAN INVESTASI TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
Each local government is vying to be able to improve own economic recovery,including improving revenue (PAD). The larger the PAD then it shows that theregion is able to implement fiscal decentralization and reduced dependence on thecentral government. The purpose of this study was to analyze the significance of theinfluence of the GDP, population, number of firms and investment simultaneously onrevenue to the district / city in Central Java province in 2010-2014. This study uses acase study at t...
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PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Banks are business entities that raise funds from the public in the form ofsavings and channel them to the public in the form of credit or other forms in orderto improve people's lives. In providing the credit necessary internal controls torealize an effective credit. The purpose of this study was to analyze the lendingprocedures and the effect of SPI on the provision of credit in USP Swamitra BranchNusukan. The data used in this study is qualitative data. The method of analysis inthis research...
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PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Budget on local government organizations related to their use in determiningthe amount of the portion of the funds to finance programs and activities from fundsbelonging to the people. The use of funds belonging to the people in the public sectorbudget formulation requires that the drafters of the budget should focus on thewelfare of society. The purpose of this study was to analyze the significance of theeffects of participatory budgeting and management accounting systemcharacteristics the perf...
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ANALISIS PENGARUH BRAND AWARENESS DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DENGAN BRAND ATTACHMENT SEBAGAI VARIABEL MEDIASI (Survei pada Pelanggan PT Indiva Media Kreasi)
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research aims to determine the effect of brand awareness andbrand image, either directly or through the mediation of brand attachment tothe purchasing decision of customers of PT Indiva Media Kreasi. Thepopulation in this research are active customers of PT Indiva Media Kreasi inthe period August 2015 to August 2016. The total population are 980customers. Samples were taken based on random sampling of 10% of thepopulation, namely 98 and rounded to 100 customers. Data collectiontechniques us...
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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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ANALISIS EFEKTIVITAS DAN ESTIMASI PENERIMAAN PAJAK BPHTB SERTA KONTRIBUSINYA TERHADAP PAD KABUPATEN SUKOHARJO TAHUN 2011-2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of research is to analyze the effectiveness and estimation a taxrevenue of Tax on Acquistion of Land and Building as well as its contribution to thelocal revenue in Sukoharjo regency on 2011 – 2015 year. This research is the casestudy in Sukoharjo regency goverment on 2011 – 2015 year. This research took asecondary data from DPPKAD Sukoharjo regency. Technical analysis of the dataused the analysis of effectiveness, analysis contribution and analysis estimation. Theresults of the...
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EVALUASI PENERAPAN PSAK NO.109 TENTANG PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAQ/SHADAQAH PADA BAZNAS KOTA YOGYAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
Bond Accountant Indonesia has issued financial accounting standardsregarding financial report of religious obligatory, infaq/shadaqah. This researchwas conducted on BAZNAS Yogyakarta city which is one of the Agency's amil zakat.This research aims to know the application of financial reporting in the BAZNAS cityof Yogyakarta PSAK No. 109 accounting of religious obligatory, infaq/shadaqah.The population in this research is the financial reporting accounting zakat andinfaq/shadaqah on BAZNAS Yogyak...
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PENGARUH PENERAPAN E-FILLING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this research are to know the influence e-filling implementationand taxpayers awareness toward the annual notice of personal taxpayers complianceat KPP Pratama Surakarta. This research is a surveying study in the taxpayerswhich have registered at KPP Pratama Surakarta. All of taxpayers who use e-fillingat KPP Pratama Surakarta become population of this research with 100 samples.The data use quantitative and qualitative, the data also colected by questinonnairesand literatures. Res...
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ANALISIS POTENSI PAJAK PENERANGAN JALAN TERHADAP REALISASI PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA SURAKARTA TAHUN 2011 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
Taxes street lighting in the city of Surakarta in terms of acceptance, is a taxwhich has the greatest acceptance in post Surakarta local taxes. In addition, the usercommunity as a means of electricity can not be separated from their street lightingtax. The purpose of this study was to analyze the potential of street lighting taxrevenue in Surakarta. Analyze the effectiveness of street lighting tax revenue inSurakarta. Analyze the contribution of street lighting tax to the local tax inSurakarta....
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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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