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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT TELEKOMUNIKASI INDONESIA Tbk TAHUN 2014 – 2015 BERDASARKAN KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 TENTANG PENILAIAN TINGKAT KESEHATAN BADAN USAHA MILIK NEGARA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
Financial ratio analysis to help determine the level of financial performance isgood or otherwise. The purpose of this study was to analyze financial performancePT Telekomunikasi Indonesia Tbk Year 2014-2015 by the Minister of State-OwnedEnterprises No. KEP-100 / MBU / 2002 on Evaluation of Health State-OwnedEnterprises in terms of the ratio of reward to shareholders (ROE), RewardsInvestment (ROI), Cash Ratio, Current Ratio , Collection Periods, InventoryTurnover, total asset Turnover, and the r...
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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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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI, KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (Survei pada Karyawan PDAM Kota Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this study to analyze the effect of budget participation,organizational culture, leadership and organizational commitment on managerialperformance partially and simultaneously. This study is a survey. The studypopulation is an employee who has authority in the budgeting process in PDAMSurakarta as many as 47 employees and all of them are used as samples by usedcensus. type data used quantitative and qualitative data. The data source usedprimary data and secondary data. Methods of...
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ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK CAMPURAN DAN BANK ASING MENGGUNAKAN METODE RGEC PERIODE 2012 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The objective of research is to compare the performance of Mixed Bank andForeign Bank in the period of 2012-2015. This study employed a case study in ANZIndonesia and Citibank Indonesia banks using purposive sampling as the samplingtechnique. The data source employed was secondary data obtained indirectly fromthe company through library study. Technique of analyzing data used was RGECratio analysis and independent sample t-test. The result of research were shown asfollows there was a difference...
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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 PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA APARAT PEMERINTAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The purpose of this study to know the significance of the effect of budgetparticipation and job satisfaction on the performance of government officials and theeffect of budget participation on the performance of government officials jobsatisfaction as an intervening variable. This study is a survey of government officialsSerengan Village District of Surakarta which amounted to 57 people and all used asa sample with census techniques. Methods of data collection used questionnaires anddocumentatio...
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PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Budget on local government organizations related to their use in determiningthe amount of the portion of the funds to finance programs and activities from fundsbelonging to the people. The use of funds belonging to the people in the public sectorbudget formulation requires that the drafters of the budget should focus on thewelfare of society. The purpose of this study was to analyze the significance of theeffects of participatory budgeting and management accounting systemcharacteristics the perf...
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ANALISIS EFEKTIVITAS DAN ESTIMASI PENERIMAAN PAJAK BPHTB SERTA KONTRIBUSINYA TERHADAP PAD KABUPATEN SUKOHARJO TAHUN 2011-2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of research is to analyze the effectiveness and estimation a taxrevenue of Tax on Acquistion of Land and Building as well as its contribution to thelocal revenue in Sukoharjo regency on 2011 – 2015 year. This research is the casestudy in Sukoharjo regency goverment on 2011 – 2015 year. This research took asecondary data from DPPKAD Sukoharjo regency. Technical analysis of the dataused the analysis of effectiveness, analysis contribution and analysis estimation. Theresults of the...
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ANALISIS EFEKTIVITAS KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this research is to analyze the significance of the influence theeffectiveness of the quality of services, the socialization of taxation, and tax penaltiesfor compliance reporting of Annual Tax Return for individual taxpayers.Populationof the study is individual taxpayers that registered in the Services Office, Counselingand Consultation Taxation (KP2KP) Sragen. The technique of collecting datathrough interviews, observation, documentation and study questionnaires. Theresults show...
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ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opp...
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