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ANALISIS PENERAPAN PAJAK PENGHASILAN PP 46 TAHUN 2013 PADA USAHA MIKRO KECIL MENENGAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 46
(2019)
This study aims to to know understanding PP 46 year 2013 and application of the calculation, payment and reporting income tax at a venture micro small medium enterprises case study Mat Moen tavern in Boyolali. This research analyze the calculation, payment and reporting income tax on Mat Moen tavern based on government regulation no 46 in 2013. Descriptive analysis was used in the study to find out in a direct the application of PP 46 Year 2013 by analyzing the power obtained from research objec...
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PENGARUH KEAHLIAN PEMAKAI, PROGRAM PELATIHAN DAN PENDIDIKAN, UKURAN ORGANISASI, DAN FORMALISASI PENGEMBANGAN SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus pada PT Kusumahadi Santosa di Karanganyar)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user expertise, program training and education, organizational size, and formalitation development system to affect the performanc...
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PENGARUH SISTEM INFORMASI AKUNTANSI PEMBERIAN KREDIT DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN (Studi Kasus pada Koperasi Simpan Pinjam Artha Jaya Makmur Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to analyze the significance of accounting information systems influence the granting of credit and the effectiveness of the internal control system partially and simultaneously on performance of employees in a Cooperative Loan (KSP) Artha Jaya Prosperous Surakarta.. Populations and samples in this study are all employees of the internal audit section, part of a Ministry, part of the credit, part public, part credit supervision and accounting section on Cooperative...
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PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN JARINGAN INFORMASI BERSAMA ANTAR SEKOLAH BERDASARKAN PSAK NO. 45 (Studi Kasus pada Yayasan Nur Hidayah Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
The purpose of this study is to describe the application of accountinginformation system by using JIBAS based on PSAK No. 45 on the Foundation ofNur Hidayah Surakarta and describe the constraints in the implementation ofaccounting information system by using JIBAS based on PSAK No.45 on theFoundation of Nur Hidayah Surakarta. This research method using case studyon Foundation of Nur Hidayah Surakarta. The data type used is qualitative dataand quantitative. Data source using primary data and seco...
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ANALISIS PENGARUH FASILITAS KREDIT, SUKU BUNGA, PENDAPATAN, JAMINAN KREDIT DAN JANGKA WAKTU TERHADAP KELANCARAN PEMBERIAN KREDIT PADA BPR WELERI MAKMUR SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
The purpose of this study is to analyze the effect of credit facilities on thesmoothness of lending, Analyzing the effect of interest rates on the smooth lending,Analyzing the effect of income on the smooth lending, Analyzing the effect of creditguarantees to the smooth lending, Analyzing the influence of credit period to thesmooth credit payments . Are all variables compatible with SPI. The object of thisresearch is BPR Waleri Makmur Surakarta. This study uses questionnaires given toemployees o...
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IMPLEMENTASI POINT OF SALE BERBASIS AHADPOS UNTUK SISTEM INFORMASI AKUNTANSI PENJUALAN (Pada Apotek Sidowaras Gemolong)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
Sidowaras Pharmacy is a SME engaged in the sale of drugs. The problem is that thesales business process is done manually, making it difficult to know the incomeearned for a certain period. To solve the problem, pharmacies need a system thatcan be oriented to process evidence of transactions, the sale of goods, and makingreports quickly and accurately. One of the information systems oriented is Point ofSale (POS). Selection of this system is done by analyzing the needs of pharmaciesthat is identi...
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PENGARUH KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
Investors in making investments need to pay attention to information operatingcash flow, cash flow investing and financing cash flows, due to the cash flowstatement is relatively easier to interpret and relatively difficult to manipulate. Thepurpose of this study was to analyze the significance of the effect of operating cashflow, cash flow investing and financing cash flows partially or simultaneously to thestock price at the state-owned enterprises listed on the Indonesia Stock Exchange.This s...
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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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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BERDASARKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN EARNINGS, CAPITAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
Bank in maintaining customer confidence, the banking institutions need toimprove the health of banks. One bank health maintenance done while maintainingliquidity so that banks can meet its obligations and maintain its performance to thebank always gain the trust of the community. The purpose of this study are: 1) Toanalyze the soundness of PT State Savings Bank Tbk and PT Bank Central Asia Tbkin terms of Risk Profile, Good Corporate Governance, Earnings and Capital. 2) Toanalyze the ratio of ban...
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PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this study was to analyze the significance of the influence of thePublic Ownership, Solvency, Profitability on the Audit Delay. It also tested themoderating variable (Public Accounting Firm Reputation) strengthening theinfluence of public ownership variables, Solvency and Profabilitas on the AuditDelay. This research was conducted at the state-owned company in BEI period 2011-2015 the number of samples used were 18 companies through purposive sampling.Data analysis technique used...
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