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PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Wardani, Devina Kusuma; Widarno, Bambang; Kristianto, Djoko
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this study was to analyze the significance of the influence of intellectual capital on profitability, productivity and firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. The populatio...

#intellectual capital; profitability; productivity; company value.
0 Sitasi DOI Original Volume 15, Nomor 3 Tahun 2020
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PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah)

Wulansari, Ayu; Rispantyo, Rispantyo; Kristianto, Djoko
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from...

#Internal control; compensation suitability; the tendency of accounting fraud.
0 Sitasi DOI Original Volume 15, Nomor 3 Tahun 2020
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PENGARUH CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET PADA BANK UMUM SYARIAH (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2013 – 2017)

Pitaloka, Tiara Diah; Kristianto, Djoko; Widarno, Bambang
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to determine the effect of the variable influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) Against Return On Assets (ROA) in Sharia Commercial Banks found in Islamic Commerc...

#Capital Adequacy Ratio; Financing To Deposit Ratio; Non Performing Financing and Return On Asset.
0 Sitasi DOI Original Volume 15, Nomor 3 Tahun 2020
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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PEMBERIAN HADIAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN PASARKLIWON KOTA SURAKARTA

Ariastuti, Fitri; Suharno, Suharno; Harimurti, Fadjar
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this study was to determine the effect of knowledge of taxation, awareness of taxpayers and gift giving to individual taxpayer compliance in paying land and building taxes. This type of research is a survey of compulsory land and build...

#taxation knowledge; taxpayer awareness; gift; taxpayer compliance
0 Sitasi DOI Original Volume 15, Nomor 3 Tahun 2020
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PENGARUH KOMITMEN ORGANISASI, AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Organisasi Perangkat Daerah Kota Surakarta)

Oktaviana, Adhelia Widyan; Suharno, Suharno; Widarno, Bambang
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study was conducted to determine and examine the influence of organizational commitment, public accountability, budgetary participation and clarity of budget targets significantly to managerial performance. This study uses a survey method that w...

#organizational commitment; public accountability; budgetary participation and clarity of budget targets; managerial performance.
0 Sitasi DOI Original Volume 15, Nomor 3 Tahun 2020
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PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)

Meilida, Priola; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

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...

#financial ratio; financial performance; local government
0 Sitasi DOI Original Volume 15, Nomor 3 Tahun 2020
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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017)

Sari, Dwi Mita; Widarno, Bambang; Kristianto, Djoko
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Marke...

#Human Capital Efficiency; Structural Capital Efficiency; Capital Employed Efficiency; Return on Assets; Market to Book Value.
0 Sitasi DOI Original Volume 15, Nomor 3 Tahun 2020
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ANALISIS PENGARUH EKONOMI MAKRO, STRUKTUR MODAL DAN KINERJA PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ-45 DI BEI PERIODE 2013 – 2017

Yuliana, Retno; Widarno, Bambang; Suharno, Suharno
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

Stock prices fluctuate depending on the high demand on the stock market. Therefore, investors need to consider macroeconomic and microeconomic factors. This study aims to determine the effect of inflation, exchange rate of rupiah, interest rate, debt...

#inflation; exchange rate of rupiah; interest rate; Debt to Equity Ratio; Return on Assets; stock return
0 Sitasi Original Volume 15, Tahun 2020
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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017

Marettha, Anggun; Puji Astuti, Dewi Saptantinah; Kristianto, Djoko
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

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...

#LDR/FDR; NIM/NOM; CAR; ROA; NPL/NPF; BOPO
0 Sitasi Original Volume 15, Tahun 2020
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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017)

Sari, Dwi Mita; Widarno, Bambang; Kristianto, Djoko
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Marke...

#Human Capital Efficiency; Structural Capital Efficiency; Capital Employed Efficiency; Return on Assets; Market to Book Value.
0 Sitasi Original Volume 15, Tahun 2020
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PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA

Handoyo, Sigit Dwi; Rispantyo, Rispantyo; Widarno, Bambang
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect...

#behavioral finance; overconfidence; illusion of control; loss aversion; anchoring
0 Sitasi Original Volume 15, Tahun 2020
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUMDA AIR MINUM PUSAT KOTA SURAKARTA

Jannah, Miftakul; Hendra Ts, Kartika; R Dewi, Riana
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

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. T...

#SIA performance factors; User Involvement; Top Management Support
0 Sitasi Original Volume 15, Tahun 2020
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PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN KSPPS BMT AL FATAA KABUPATEN PEMALANG

Nugroho, Urip; Widarno, Bambang; Kristanto, Djoko
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to study how accounting information systems and internal control systems on employee performance in KSPPS BMT Al Fataa Pemalang Regency. The population and sample in this study is the KSPPS BMT Al Fataa Pemalang Regency. The sampling...

#Employee performance; Accounting information system; Internal control system.
0 Sitasi Original Volume 15, Tahun 2020
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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018

Finky Rahayu, Yogi Kharisma; Sarwono, Aris Eddy; Sunarti, Sunarti
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was condu...

#Financial Ratio; Financial Performance; Local Government
0 Sitasi Original Volume 15, Tahun 2020
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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BNI DAN BANK BRI PERIODE 2015 – 2017

Prastianingsih, Julia Eka; Widarno, Bambang; Harimurti, Fadjar
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this study was to analyze the soundness of Bank BNI and Bank BRI in 2015 - 2017. This research uses descriptive research with a quantitative approach, using the RGEC approach (Risk Profile, Good Corporate Governance, Earning, Capital)....

#RGEC Method; Bank Soundness; Banking.
0 Sitasi Original Volume 15, Tahun 2020
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PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI

Khoirul Hanif, Abdul Wahab; Wijayanti, Anita; Masitoh, Endang; Samrotun, Yuli Chomsatu
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size...

#liquidity; leverage; institutional ownership; company size.
0 Sitasi Original Volume 15, Tahun 2020
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STANDAR UKURAN PERUSAHAAN YANG TELAH MELAKUKAN MANAJEMEN PAJAK DENGAN INDIKATOR CASH ETR (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016)

Handayani, Muji; Harimurti, Fadjar; Kristianto, Djoko
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

Tax is an important source of funds that will be used to finance state expenditure. In tax collection there are differences in interests between tax authorities and companies. So that the company desire arises to minimize the tax burden that must be...

#Financial Statements; Taxes; Tax Management.
0 Sitasi DOI Original Volume 15, Nomor 2 Tahun 2020
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PENGARUH SANKSI PAJAK, KUALITAS PELAYANAN, TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pedagang di Pusat Grosir Solo)

Hasanah, Uswatun; Suharno, Suharno; Widarno, Bambang
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this study is to analyze the effect of tax sanctions, service quality, and level of education. This study uses a survey method, the type of data used is qualitative data that will be supported with quantitative data, data sources used...

#Tax Sanctions; Service Quality; Education Level; Compliance of MSME Taxpayers.
0 Sitasi DOI Original Volume 15, Nomor 2 Tahun 2020
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PENGARUH STRUKTUR MODAL, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN STRUKTUR ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA

Salimah, Salimah; Wijayanti, Anita; Masitoh, Endang
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to determine the effect of the capital structure, liquidity, independent commissioners and assets structure on financial performance. The sample in this study is a building construction sector company listed on the Indonesia Stock Exc...

#capital structure; liquidity; independent commissioner; asset structure; financial performance.
0 Sitasi DOI Original Volume 15, Nomor 2 Tahun 2020
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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)

Wulandari, Wulandari; Puji Astuti, Dewi Saptantinah; Harimurti, Fadjar
2020
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

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...

#due professional care; time budget pressure; the auditor competence; motivation; the independence of the auditor and the audit quality.
0 Sitasi DOI Original Volume 15, Nomor 2 Tahun 2020
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