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PENGARUH STRUKTUR MODAL DAN KOMPOSISI ASET TERHADAP KUALITAS LABA PERUSAHAAN JASA TRANSPORTASI DI BURSA EFEK INDONESIA 2012 – 2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
Earning information which owned by the service transportation company will be beneficial for the users of financial statements. The purpose of this study is to determine the effect of capital structure and asset composition on earning quality companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. Method of sampling which used was non probability sampling. The samples are 6 service transportation companies. Analysis of the data in this study using multiple linear regression analysis. T...
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL DAN KECERDASAN SOSIAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT SEBAGAI PEMODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
This research aims to analyze the significance of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and social intelligence pegged to the level of understanding of accounting and analyzing students interest to moderate each intelligence against the level of understanding of accountancy Faculty of Economics University of the Slamet Riyadi. This research is a survey of the student population with faculty of Economics University of Surakarta Slamet Riyadi Ac...
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PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI BERDASARKAN ASAL SEKOLAH DAN TINGKAT SEMESTER
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research is to analyze the difference of understanding of the basic concepts in accounting student who comes from a different school Department, high school majoring in natural science and social science, and SMK majoring in accounting and on the level of the semester, there are interactions influence the origin school and extent of semesters toward basic concepts of accounting. This research using the method of survey which is done directly on the student accounting economic...
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PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kantor DPPKAD Kabupaten Boyolali)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this study was to analyze the significance of the effect of internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of local government financial statements in Boyolali. The research method used survey method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. The population in this study were all employees in the office DPPKAD Boyolali as many as...
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EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DENGAN PROGRAM IRIS MENGGUNAKAN PENDEKATAN METODE SYSTEM DEVELOPMENT LIFE CYCLE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research is to get information and analyze about the accounting information system of sales and cash receipts at Togamas Solo Book Store. The data analysis performed in this study using the method of the System Development Life Cycle (SDLC), while steps are identifying parts of the organization, activities and related documents in the revenue cycle, making the system documentation in the flowchart form, performance evaluation system, and proposed improvements system. This stu...
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PENGARUH LABA AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN PESERTA CORPORATE GOVERNANCE PERCEPTION INDEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
Stock return was expected investor when invested. Investor must be rate of company that have a good performance so their return stock is high. Purpose of this study was to determine the effect of accounting earnings and good corporate governance on stock return of corporate governance perception index’s company. The study was conducted at listed company in corporate governance perception index and Indonesia Stock Exchange 2011-2014. Sample was determined by purposive sampling method, and found...
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PENGARUH NILAI TUKAR DAN HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA (Pasca Setahun Pelantikan Presiden)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
Stock price index is an indicator or reflection that shows the movement of stock prices. Index is used as a market trend. Weakened and the stock price index rising in a country could be due to economic conditions and economic performance in the country. After Ir. Joko Widodo sworn in as president, financial markets move higher. But after one year leadership of President Jokowi, the exchange rate and the price of gold fluctuated. It is also caused by the global economic slowdown. The purpose of t...
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PENGARUH KEMAMPUAN PENGGUNA SISTEM INFORMASI, KETERLIBATAN PENGGUNA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BTPN AREA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This study aims to (1) analyze the effect the ability of users of information systems to the performance of the accounting information system (2) analyze the effect of the involvement of users of information systems to the performance of accounting information system (3) analyze the effect on the performance of top management support information system of accounting. This study used a sample of 102 employees of PT BTPN area of Surakarta taken by area probability sampling. Collecting data using q...
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ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KARANGANYAR TAHUN ANGGARAN 2013 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The purpose of this study is to analyze the financial performance optimization in Karanganyar regency government by using financial ratio indicators of the budget for Fiscal Year 2013-2015. The research method using the case study method in Karanganyar district administration, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. The method used descriptive quantitative method to measure financial performance wit...
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PENGARUH PENDAPATAN, USIA, DAN JANGKA WAKTU KREDIT TERHADAP JUMLAH KREDIT PENSIUN PADA PT BANK TABUNGAN PENSIUNAN NEGARA CABANG SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The objective of the research are (1) to analyses effect income debtor to amount of pension credit, (2) to analyses effect age to amount of pension credit, (3) to analyses effect credit period to amount of pension credit, (4) to describe the authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. This research using samples of 100 debtors of pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. Data collecting using...
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