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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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PERSEPSI AUDITOR TENTANG PENGARUH ETIKA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
Public Accounting Firm in their profession trying to improve audit quality isgood, that produce audit reports to present the findings and report the truth aboutthe financial condition of its clients, including when it occurs in violation of theclient's accounting system. The purpose of this study were: 1) to analyze thesignificance of the influence of ethics, competence of auditors, auditor independence,and Law No. 5 of 2011 on Public Accountant to audit quality in the publicaccounting firm of S...
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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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ANALISIS EFEKTIVITAS KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this research is to analyze the significance of the influence theeffectiveness of the quality of services, the socialization of taxation, and tax penaltiesfor compliance reporting of Annual Tax Return for individual taxpayers.Populationof the study is individual taxpayers that registered in the Services Office, Counselingand Consultation Taxation (KP2KP) Sragen. The technique of collecting datathrough interviews, observation, documentation and study questionnaires. Theresults show...
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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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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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