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INDEPENDENSI AUDITOR SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The objective of the research are to analyses (1) effect understanding of good governance to auditor performance, (2) effect understanding of good governance to auditor independence, (3) effect auditor independence to auditor performance, (4) effect understanding of good governance to auditor performance, through auditor independence as the mediating variable. Population on this research are all auditors at public accountant Office in Surakarta consist of 33 respondent. Data collecting with ques...
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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 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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Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Akuntabilitas Keuangan
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 10
, No 2
(2015)
This study aims to measure the effect of the implementation of the internal control system (which consists of the control environment, risk assessment, control activities, information and communication, and monitoring) partially and simultaneously to the quality of the financial accountability of schools. This research is exploratory. Population sampling of this research is all elementary schools in the city of Bandung. The sampling technique used is the Convenience Sampling. A large sample of q...
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BEBERAPA FAKTOR YANG BERHUBUNGAN DENGAN KEJADIAN HIPERTENSI PADA PETANI
Jurnal Kesehatan Masyarakat Indonesia
Vol 10
, No 1
(2015)
Backrground. Hypertension is a major public health problem in Indonesia and other developingcountries. Hypertension prevalence in Indonesia is 6,8 % . Farmersin Ringins Villagesusceptible to hypertension, becauseof smooking behavior,consumption coffee, lessexercise andhadless of sodium intake. Objective. To analysecorelation between age, drinking coffee, smoking habbits, exercise habits ands sodium intakewith hypertension inthe Ringins Village, Rembang . Methods. Explanatory research designewith...
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SISTEM INFORMASI PEMBELIAN DAN PENJUALAN BUKU SECARA MULTIUSER
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 3
, No 1
(2015)
Perusahaan sebagai organisasi yang memiliki kecenderungan orientasi pada laba, selalu membutuhkan sistem yang terkomputerisasi dalam mengumpulkan, menyimpan dan memproses data untuk menghasilkan informasi yang dapat membantu perusahaan dalam melakukan perencanaan strategi dan pengambilan suatu keputusan secara efektif. Tanpa adanya sistem yang terkomputerisasi, perusahaan akan menghadapi kendala untuk mendapatkan informasi yang aktual dan akurat. Hal itu dapat disebabkan oleh proses pengumpulan...
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STANDAR PELAPORAN KEUANGAN DEWAN KOPERASI INDONESIA
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 27
, No 1
(2014)
DEKOPIN adalah wadah tunggal gerakan koperasi di Indonesia yang bertugas memperjuangkan cita-cita gerakan koperasi, menyalurkan aspirasi anggota, dan berperan sebagai mitra pemerintah dalam pembangunan koperasi. Program yang dijalankan meliputi bidang: organisasi dan kelembagaan; advokasi dan sosialisasi; pendidikan, pelatihan dan penyuluhan; pengembangan usaha; penelitian dan konsultasi; kerjasama dan hubungan daerah.Penyajian laporan keuangan sebagai bentuk transparansi dan akuntabilitas bertu...
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ANALISIS PENERAPAN SISTEM AKUNTANSI PENDIDIKAN PADA PENDIDIKAN ANAK USIA DINI AL FAHMY DESA NGIJO KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 10
, No 1
(2014)
ABSTRACT The research was conducted in the non-profit oriented organization, namely the Al Fahmy Playgroup, arguing that playgroup education has been growing but the implementation is still a lot that has not been guided by the procedures and the resulting financial statements are not in accordance with accounting standards education. The purpose of this study is to provide an overview for managers in the field of education on the importance of the application of the accounting system of educati...
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PENGARUH KINERJA LINGKUNGAN TERHADAP REAKSI INVESTOR MELALUI PENGUNGKAPAN SUSTAINABILITY REPORT
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 9
, No 1
(2014)
This research aims to find out how the influence of the environmental performance and the level of disclosure of Sustainability Report to investors in the period around the date of the publication of the report PROPER and Sustainability Report on the mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study an indicator that is used to author the PROPER ranking of environmental performance, to measure Sustainability Report disclosure there is an indicator of...
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PERLUNYA PENERAPAN SISTEM AKUNTANSI PADA USAHA KECIL MENENGAH
Jurnal Ekonomi dan Kewirausahaan
Vol 10
, No 2
(2012)
Abstract System is very important in the business activity, especially in business activity which very more transaction and complex. System devided in more procedur. Finally, the financial statement is compatible accounting standard. Therefore, need internal control system (ICS), organization which have good ICS, mistake could be minimalized. This research is descriptif and this object is an car accesories “Goro Profesional†in Surakarta. This research was aim to description for all business...
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