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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study was to analyze: the effect of firm size, profitability,financial leverage and net profit margin on income smoothing. This research is acase study on a company's real estate and properties listed in the Indonesia StockExchange for the period 2012-2015. The type of data using quantitative andqualitative data. Source data using secondary data. The study population 42companies real estate and properties are listed on the Stock Exchange and the wholeis used as a sample with...
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PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The study aims to asses the financial performance of companies using financialratio analysis, by taking an object on the telecommunications companies, based onthe development of telecommunications is increasingly with the rapid advance oftechnology and information. Source of data used in the form of secondary data,namely the company’s published financial statements. The type of data used in theform of quantitative and qualitative data. Techniques of data analysis using ratioanalysis and the ra...
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PENGARUH MINAT BELAJAR, PERILAKU BELAJAR, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
This research aim to examine impact of learning behavior, IntellectualIntelligence, and emotional intelligence towards the level of understanding ofaccountancy student. This study used a survey method that uses primary datacollected from questionnaires. The population in this study were students at the endof the Faculty of Economics Department of Accounting at Surakarta. The numberof samples taken in this study are 75 students from STIE AUB Surakarta. Theresults showed that the partial intellige...
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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN/KOTA DI JAWA TENGAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The implementation of regional autonomy demands of each local governmentto independently finance the expenditure areas, as indicated by increased economicgrowth. The purpose of this study were: to analyze the significance of the influence ofregional revenue and Fund Balance partially or simultaneously to Economic Growthin Regency / City in Central Java. This study uses a case study in the District / Cityin Central Java for 2013-2015, the type of data used quantitative and qualitativedata, the da...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA HARGA POKOK PRODUKSI (Studi Kasus pada CV Putra Jaya Rotan)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
This study uses the concept of a system of Activity Based Costing (ABC).Activity Based Costing System to make the activity as the central point of itsactivities. Information about the activity measured, recorded and provided in ashared database using Activity Based Costing system. It is based on the premise thatthe cause of the cost is the activities undertaken in a company, so naturally whenallocating indirect costs is based on the activity. Based on the above definition ofActivity Based Costin...
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PENGARUH PROSES PEMBELAJARAN DI PERGURUAN TINGGI TERHADAP PERILAKU KEUANGAN DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The purpose of this study to analyze the effect of the learning process in theCollege of the financial literacy and financial behavior and analyze the differencesfinancial literacy by gender and study programs. This study is a survey of students ofthe Economic Faculty Slamet Riyadi University Surakarta. The study population asmany as 351 students. A sample of 70 students by used purposive sampling andproportional cluster random sampling.. Collecting data used questionnaires andliterature study d...
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PERSEPSI MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SLAMET RIYADI SURAKARTA TERHADAP MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine how perceptions of accounting students ofUniversity Slamet Riyadi Surakarta (UNISRI)) against the election of a career as apublic accountant.The results of this study indicate that simultaneous factor financialrewards, professional training, social values, work environment, labor marketconsiderations, personality, and professional recognition has a significant influenceon the selection of a career as a public accountant by accounting students at theUniversity Slamet...
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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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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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