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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

Regional original income is revenue sourced from the region. Thepurpose of this study was to determine (1) The effect of the number of touristvisits on local revenue (2) The effect of the number of tourist objects on localrevenue (3) The effect of ho...

#Local income; number of tourist visits; number of attractions; hotel occupancy rates
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpaye...

#Good Governance; Modern Tax Administration System; Risk of Tax Sanctions and Taxpayer Compliance
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to determine the effect of member savings, member loansand number of members on the remaining results of operations. The types of dataused in this study are qualitative and quantitative. The data source used issecondary data. The popu...

#member deposits; member loans; number of members; remaining operations.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this rese...

#Accounting Internal Control; The use of Information Technology; Human Resources Capacity; Reliability; Timeliness; Financial Reporting; Local Government
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 sa...

#Professional Commitment; Attitude; Perceived Control and Whistleblowing Intention.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, comp...

#Timeliness; profitability; company age; company size; leverage; liquidity; KAP reputation and ownership structure.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observin...

#LAMIKRO application; financial report preparation; SAK EMKM; Gilapolos.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The stock price has become an important thing in the economy especiallyin the capital market. This study was conducted to test whether liquidity, return onequity and earnings per share significantly affect the stock price in themanufacturing industry...

#Stock Price; Liquidity; Return on Equity; Earning per share
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive...

#Zmijewski model; Ohlson model; bankruptcy.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This isresearch was conducted toodetermine theeeffect off professionalism,role ambiguity, organizational commitment on the auditor performance. Thisstudy uses primary data from the answers to questionnaires distributed toauditors at KAP in Surakartas...

#Professionalism; Role Ambiguity; Organizational Commitment; Auditors Performance.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The theme of this research is frauduluent financial reporting. The purposeof this study is to identify indication fraudulent financial reporting using thePentagon fraud theory. Pentagon fraud theory has five elements of fraud riskthese are pressure,...

#financial stability; external pressure; ineffective monitoring; nature of industry; change in auditors; change in directors; number of ceo’s pictures.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

Corporate Social Responsibility Disclosure is a firm commitment toparticipate in the sustainable economic development to improve the quality of lifeand give benefit for environment or the company itself, the local community andsociety. The framework...

#firm size; profitability; leverage; media exposure; CSR disclosure
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total...

#Analysis of cash flow statements; cash flow ratios; financialpperformance.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study was conducted to determine the effect of good governance onthe quality of local government financial reports, the effect of internal controlsystems on>the quality of local government financial reports, the internalcontrol system moderat...

#good governance; internal control system; quality of local government financial reports
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The purpose of this study was to examine the effect of local revenue(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capitalexpenditures in local governments. This study uses a sample of non-probabilitysampling with saturated sampl...

#Regional Original Income (PAD); General Allocation Fund (DAU); Profit Sharing Fund (DBH); and Capital Expenditure.
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The...

#goal budget clarity; accounting control; competence; and performance accontability of government agency
0 Sitasi DOI Original Volume 16, Nomor 4 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This study aims to determine the effect of human resource competencies onthe quality of local government financial reports and the influence of internalcontrol systems in moderating the relationship between human resourcecompetencies on the qualiy of...

#human resource competency; internal control system; quality of local government financial reports.
0 Sitasi Original Volume 17, Nomor 1 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire s...

#Internal control; Compensation suitability; Compliance with accounting rules; procedural justice; the tendency of accounting fraud
0 Sitasi Original Volume 17, Nomor 1 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

The research was conducted on the local government apparatus Wonogiridistrict. This study aims to determine the effect on organizational commitment,regional financial management and apparatus performance on good governance.The type of data used in th...

#Organizational Commitment; Regional Financial Management; Performance of Local Government Officials; Good Governance
0 Sitasi Original Volume 17, Nomor 1 Tahun 2022
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Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respo...

#training; clarity of purpose; support leadership; effectiveness of regional financial accounting system
0 Sitasi Original Volume 17, Nomor 1 Tahun 2022
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