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ANALISIS SISTEM INFORMASI AKUNTANSI PADA KOPERASI YANG SESUAI DENGAN SAK ETAP
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 2
(2016)
This study aims to determine that AIS consists of three elements, Its namely transaction is processing system, the system of financial reporting and management reporting system affect the financial statements in accordance with SAK ETAP on cooperative. The benefits of this research is to know that SIA has a role in the preparation of financial statements in accordance with SAK ETAP. The Researcher makes observations and collect data through questionnaires directly in cooperatives that meet the a...
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PENGARUH TINGKAT EKONOMI, PENGETAHUAN PAJAK DAN KEPERCAYAAN MASYARAKAT TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN DENGAN KONTROL PETUGAS DESA SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
This research aims to know the factors that influence tax payer compliance Land and buildings in District of Sumberlawang, by a factor of economic level, tax knowledge and public trust with the control officer rural/urban villages as a moderating variable. The object of this research in district of sumberlawang. The respondents in this study a number of 100 tax payers with sampling technique using Accidental Random Sampling. This research is quantitative research using primary data collection te...
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PENGARUH COMPANY SIZE, RETURN ON ASSET, NET PROFIT MARGIN, FINANCIAL LEVERAGE DAN OPERATING PROFIT MARGIN TERHADAP PRAKTIK INCOME SMOOTHING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
This research purposed to analyze the effect of company size, return on asset, net profit margin, financial leverage and operating profit margin on income smoothing. This research uses purposive sampling method and obtain a sample of 32 manufactured companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) company size has negative and not significant influence on income smoothing...
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PENGARUH CURRENT RATIO, WORKING CAPITAL TO TOTAL ASSETS, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER DAN PROFIT MARGIN TERHADAP PERUBAHAN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
Purpose of this research to knows the effect of the current ratio, working capital to total assets, debt to equity ratio, total asset turnover, and net profit margin to earnings changes. The population are trading company at sub-sector trading of the goods production period of 2011 – 2013 with a sample of 16 companies. Data collection techniques used documentation. Data were analyzed used multiple linear regression analysis and, coefficient determination test, test and test T F. The results sh...
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ANALISIS PERBEDAAN JANUARY EFFECT DAN ROGALSKY EFFECT PADA PERUSAHAAN YANG TERGABUNG DALAM JAKARTA ISLAMIC INDEX DI BURSA EFEK INDONESIA TAHUN 2011 – 2013
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
January effect and Rogalsky effect is one of market anomaly that could occur in the capital market. January effect is a condition in which return in January tend to be higher than average returns in other months of the year. Rogalsky effect is a phenomena where negative returns at Monday effect to disappear on specific month. The purpose of this analysis was to determine the difference between stock return in January and returns of months other than January and analysis was to determine the diff...
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ANALISIS MODEL LAYANAN KREDIT LEMBAGA KEUANGAN MIKRO BAGI UMKM GUNA MENINGKATKAN KINERJA UMKM DI KABUPATEN KLATEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
UMKM are economic actors and subjects especially vital in the construction of the expansion of opportunities for new entrepreneurs, employment and reduce unemployment (pro-job). UMKM directly related to life and increased prosperity for Indonesian people (pro-poor). Optimally of UMKM should be supported for the provision of assistance in the form of facilities and infrastructure institutionalized financial to support productive activities. In 2005, Government launched the National Credit Year wi...
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PENGARUH REWARD TERHADAP KEPUASAN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI (Studi Pada Karyawan PT Bank Central Asia Tbk. Cabang Utama Surakarta)
Jurnal Ekonomi dan Kewirausahaan
Vol 15
, No 3
(2016)
This research aims to analyses (1) significance effect of reward on employee job satisfaction (2) significance effect of reward on employee motivation (3) significance effect of motivation on employee job satisfaction (4) the effect of reward on employee job satisfaction, through motivation as the mediating variable. The location of this research at PT Bank Central Asia Tbk Main Branch in Surakarta. This research using samples of 100 employee with proportional random sampling technique. Data col...
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PENGARUH CITRA RESTORAN TERHADAP BEHAVIORAL INTENTIONS MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI (Survei Pada Pelanggan di Restoran Ayam Goreng Mbah Karto Sukoharjo)
Jurnal Ekonomi dan Kewirausahaan
Vol 15
, No 3
(2016)
The objective of the research are to analyses (1) effect of restaurant image to behavioral intentions, (2) effect of restaurant image to customer satisfaction, (3) effect customer satisfaction to behavioral intentions, (4) effect of restaurant image to behavioral intentions, through customer satisfaction as the mediating variable. Population on this research are all customer of restaurant Ayam Goreng Mbah Karto in Sukoharjo. The samples of this research consist of 100 respondent, taken with acci...
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PENGARUH PERCEIVED VALUE TERHADAP BEHAVIORAL INTENTIONS MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL MEDIASI DI RESTORAN MR. PANCAKE SOLO PARAGON LIFE STYLE MALL
Jurnal Ekonomi dan Kewirausahaan
Vol 15
, No 3
(2016)
The objective of the research are to analyses (1) effect of perceived value to behavioral intentions, (2) effect of perceived value to consumer satisfaction, (3) effect consumer satisfaction to behavioral intentions, (4) effect of perceived value to behavioral intentions, through consumer satisfaction as the mediating variable. Population on this research are all consumer of Hartono Life Style Mall in Solo Baru. The samples of this research consist of 100 responden, taken with convenience sampli...
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Desain Motif Batik Dengan Metode Fraktal Dan Algoritma L-System untuk Membangun Pustaka Batik Wali
Dinamik
Vol 21
, No 1
(2016)
Desain Motif batik merupakan salah satu kegiatan dalam pembuatan batik, baik itu untuk batik tulis,batik cap maupun printing. Dalam melakukan desai motif batik banyak yang bisa dilakukan dengan caramengali imajinasi maupun dengan menyimbolkan dari beberapa benda yang ada yang kemudian diterjemahkan dalam bentuk alur tu;ilsan di selembar kain batik.Menarik atau tidaknya suatu batik tergantung pada desain motif yang dihasilkan sehingga disukai olehpelanggan. Kepiawaian desain motif juga akan mempe...
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