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PENGARUH RASIO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI TAHUN 2014 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
Corporate1dividend policy is policy taken by1the company in an effort to achive a balance between dividends and company growth in the future. This study analyzes the effect of the retrun on asset and growth on devidend payout ratio in consumer goods industry companies listed on the Indonesia stock exchange in 2014 - 2017. Sampling was done by purposive sampling, so that a sample of 9 companies was obtained. The results showed that the variable retrun on asset positively towards devidend payout r...
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AKUNTABILITAS, TRANSPARANSI DAN PERAN PERANGKAT DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA JENALAS KECAMATAN GEMOLONG KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study aims to find out how the application of accountability, transparency and the role of village officials in the management of the Village Development Budget (APBDes) in Jenalas Village. This accountability and transparency in general in the government of Jenalas Village, Gemolong District, Sragen Regency has gone well, although there are still some weaknesses that must be addressed. according to the results of the analysis based on the stages of Village Fund management, namely at the st...
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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
Financial ratio analysis is used to asses management performance in achieving targets (profits) that have been set in management capabilities and empowering company resources effectively. This study aims to determine the effect of Current Ratio, Total Dept To Total Asset, Dept To Equity Ratio, Gross Profit Margin, Net Profit Margin to changes in earnings. This research is a descriptive study, with a population of 18 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2...
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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium cate...
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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from...
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUMDA AIR MINUM PUSAT KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This research aims to test the involvement of users, user training and education programs, the support of top management, the ability of personal techniques on performance of accounting information system in the Waterworks Center of Surakarta City. The population in this study are all employees who use accounting information system in theWaterworks Center of Surakarta City. Sampling using a purposive sampling method with the employee criteria of his time for a minimum of one year. The independen...
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PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in pu...
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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
This study aim to determine the effect partial and simultaneous working capital turnover, receivable turnover and total asset turnover against profitability used return on asset in manufacturing company listed in Indonesia Stock Exchange in 2015 - 2017. Determination of the sample was done by purposive sampling method. The analysis technique used is regression analysis panel data by determine the common effect, fixed effect, and random effect user computer program software E Views 11. The result...
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