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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Pr...
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PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM UNIVERSITAS SLAMET RIYADI SURAKARTA MENGENAI ETIKA TAX EVASION
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study aims to analyze the perceptions of Accounting students and Law students on the ethics of tax evasion, as well as analyzing the differences in the perception of tax evasion ethics between Accounting students and Law School students Slamet Riyadi Surakarta. Data collection techniques using a questionnaire. The instrument testing uses validity and reliability tests. The data analysis technique used is the F test and the t test of two independent samples (Independent t-Test). The calculat...
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ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis tec...
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ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The purpose of this study is to analyze the effect of firm size, profitability, liquidity, and new shares offering to internet financial reporting. The samples used in the study were 114 manufacture companies listed on the Indonesia Stock Exchange in 2018 with proportional stratified sampling method. The analytical method used is logistic regression. The result of this study indicate that the variable new shares offering significant and positive impact to internet financial reporting, while othe...
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PERUMDA PERGUDANGAN DAN ANEKA USAHA PEDARINGAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The government has a responsibility in digging every potential of the area in order to contribute to the acceptance of the local revenue independently. Local revenue can be said to be an influential source of acceptance in an area. If an area can properly compile the local revenue, financial availability to improve, develop, and organize regional autonomy will also be better too. This type of research is a descriptive analysis, with quantitative data types in the form of financial statements obt...
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PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at...
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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Badan Keuangan Daerah Kabupaten Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This research aims to know the influence of the capacity of human resource, utilization on onformation tecnology and accounting internal control to quality of local gonverment financial reprter. The object to this reseach in the service revenue financial mangemen sukoharjo local goncerment. This type of research is a survey of regional financial a agency sukoharjo local gonverment. The number of respondents who participated in this research is 84 employes. The date analysis techique used ins mut...
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PEMERIKSAAN KESEHATAN GURU DAN SISWA DI SMK MUHAMMADIYAH NGAWEN GUNUNGKIDUL
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 4
, No 1
(2020)
Gunungkidul merupakan kabupaten yang terdapat di Yogyakarta dan memiliki tingkat kecukupan gizi yang rendah. Banyak kasus tentang kekurangan gizi yang terjadi di beberapa kecamatan di Gunungkidul. Rendahnya angka kekurangan gizi tersebut diperparah dengan tingginya tingkat penderita anemia di Gunungkidul, salah satunya di Kecamatan Ngawen. Kegiatan ini bertujuan untuk memberikan sosialisasi dan pemeriksaan gizi kepada siswa dan guru SMK Muhammadiyah di Kecamatan Ngawen. Kegiatan dilakukan selama...
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KOMPARASI KELAYAKAN USAHA PEMBIBITAN CABAI MERAH KERITING (Capsicum annum L.) DENGAN CABAI RAWIT (Capsicum frutescens L.) DI DESA BANYUKUNING KECAMATAN BANDUNGAN KABUPATEN SEMARANG
Mediagro: journal of agricultural sciences
Vol 16
, No 1
(2020)
Chili is one of the horticultural commodities that has important economic value for several countries in the world, including Indonesia. So need to be chili seedlingis as one of the important links in chili cultivation. The purpose of research are to determine the total cost, revenue, and income of merah keriting chili seedling and cayenne chili seedling farming, to know the level of R/C on merah keriting chili seedling and cayenne chili seedling farming, and to know the comparison of income lev...
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STRATEGI PENGEMBANGAN AGRIBISNIS KEDELAI LOKAL UNTUK MENINGKATKAN PENDAPATAN PETANI DI KABUPATEN LOMBOK TENGAH
Mediagro: journal of agricultural sciences
Vol 16
, No 1
(2020)
West Nusa Tenggara is one of the major soybean producing regions in Indonesia. The largest contribution to the province's soybean production comes from Central Lombok Regency. In the last three years, the average production of Central Lombok Regency was 28,314 tons. Developments that occurred in the last three years showed a decrease every year. Soybean agribusiness potential in Central Lombok Regency has a large prospect with the need to increase every year, the need for greater soybean seed ne...
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