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RANCANG BANGUN APLIKASI SISTEM PERENCANAAN DAN PENCATATAN ANGGARAN BIAYA KELUARGA MENGGUNAKAN METODE BUDGETING
Dinamik
Vol 22
, No 1
(2017)
Setiap keluarga menginginkan kondisi keuangan yang sehat, keuangan keluarga dinyatakan sehat kalau pengeluaran berbanding lurus dengan pemasukan. Untuk mencapai kondisi keuangan yang sehat diperlukan suatu perencanaan dan pencatattan keuangan yang baik. Dengan perencanaan dan pencatatan keuangan yang baik akan dapat mengontrol dan mengevaluasi setiap detail pengeluaran keuangan, sehingga dapat meminimalkan pengeluaran yang kurang perlu. Setiap rumah tangga perlu melakukan perencanan keuangan yan...
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PERHITUNGAN TINGKAT KESIAPAN IMPLEMENTASI SMART CITY DALAM PERSPEKTIF SMART GOVERNANCE DENGAN METODE FIS MAMDANI
Dinamik
Vol 22
, No 1
(2017)
Smart City adalah skonsep tata kota yang mengoptimalkan teknologi informasi dan digital untuk meningkatkan kesejahteraan dan kebahagiaan masyarakat, serta meningkatkan layanan Pemerintah. Kota Pekalongan sedang berupaya untuk mempersiapkan diri dalam proses implementasi Smart City. Dalam referensi diketahui bahwa salah satu indikator kesiapan implementasi Smart City adalah Smart Governance, yang terdiri atasi empat indikator utama yaitu Participation in decision-making, public and social service...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study to know the effect of total population, amount of industries and GDRP (Gross Domestic Regional Product) on advertising revenue tax. This study uses quantitative data. Data collection techniques by means of documentation and literature. Data analysis technique used is multiple regression, the classical assumption test, descriptive statistics, F test, t test, and test the coefficient of determination. The results of the analysis of determination coefficient of R2 = 0.980,...
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ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opp...
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ANALISIS GENDER MAHASISWA AKUNTANSI TERHADAP PEMAHAMAN MATA KULIAH PEMERIKSAAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze the significance of differences in accounting student understanding of the subjects accounting audits views of gender in Student Accounting Faculty of Economics University of Slamet Riyadi Surakarta Force Year 2012 – 2015. The research method used survey method, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. Data analysis techniques used normality test and test di...
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EVALUASI SISTEM PENGUPAHAN PADA PT DELTA MERLIN DUNIA TEXTILE IV BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This study aimed to evaluate the wage system in PT Delta Merlin Dunia Textile IV Boyolali. This research is descriptive research with case study method. This study did four stages in the evaluation systems of remuneration on PT Delta Merlin Dunia Textile IV Boyolali namely: describe the documents and procedures of wages, explaining the policy calculation of wages, analyze the internal control procedures of wage and analyze the report format of wages. The results we concluded that the description...
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PENGARUH KUALITAS ASET, LIKUIDITAS, DAN PROFITABILITAS TERHADAP TINGKAT KECUKUPAN MODAL PERBANKAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze: 1) the impact asset quality on the bank's capital adequacy. 2) the effect of liquidity on the bank’s capital adequacy. 3) the effect of profitability on the bank’s capital adequacy and 4) the effect of asset quality, liquidity and profitability simultaneously on bank’s capital adequacy. This research is an empirical study on the bank listed on the Indonesia Stock Exchange. The type of data using quantitative and qualitative data. The study populati...
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ANALISIS POTENSI DAN EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2011 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study was to analyze the potential and effectiveness of the parking tax and parking fees in the city of Surakarta. Type of this research is a case study. Source data used secondary data such as targets and the realization of income tax and levy revenue from 2011 – 2015. Data were analyzed used the effectiveness test, test and test contribution rate of growth. The results of the analysis concluded that the effectiveness of the parking tax in the years 2011 – 2015 had an av...
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2010 – 2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
Hotel Tax in Surakarta Mayor Regulation No. 33 by 2013 on Guidelines Implementation article 7 Hotel Tax that is defined by 10%. The purpose of this research is to know the tax realization hotel which can be charged by the Government is effective in accordance with the target set by the local government as well as knowing the magnitude of the contribution of tax revenues towards the hotel tax revenue area and PAD the city of Surakarta. Data analysis techniques used are: (1) the ratio of effective...
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PENGARUH INTERAKSI KEPUASAN KERJA DAN WORKPLACE SPIRITUALITY TERHADAP KOMITMEN ORGANISASIONAL (Studi Empiris pada KAP di Semarang)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
Public accounting firm is an independent third party that provide accounting services to help decision making process for the client. All employees in public accounting firm required to have a commitment in their tasks. This research focuses in factors that affecting the organizational commitment. The subject of this research is public accounting firms in Semarang. The aim of this research is to determine the effect of job satisfaction in workplace spirituality to organizational commitment. A ca...
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