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PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Rumah Sakit Umum Daerah dr. Moewardi di Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this study were: 1) analyze the significance of the effect of budget participation, organizational commitment, organizational culture and work motivation on managerial performance. 2) analyze the significance of the effect of budget participation on organizational commitment, organizational culture and work motivation. 3) analyze whether the interaction between the budgeting and organizational commitment that serves as an intervening variable affecting managerial performance. 4) a...
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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research was: 1) analyzes the significance of the influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 2) Analyzing the significance of the effect of the mediation of the audit committee on the effect of managerial ownership structure and the size of the company towards the management of profits on construction and services real est...
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PENGARUH STRUKTUR MODAL DAN KOMPOSISI ASET TERHADAP KUALITAS LABA PERUSAHAAN JASA TRANSPORTASI DI BURSA EFEK INDONESIA 2012 – 2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
Earning information which owned by the service transportation company will be beneficial for the users of financial statements. The purpose of this study is to determine the effect of capital structure and asset composition on earning quality companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. Method of sampling which used was non probability sampling. The samples are 6 service transportation companies. Analysis of the data in this study using multiple linear regression analysis. T...
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PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kantor DPPKAD Kabupaten Boyolali)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this study was to analyze the significance of the effect of internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of local government financial statements in Boyolali. The research method used survey method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. The population in this study were all employees in the office DPPKAD Boyolali as many as...
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EVALUASI SIKLUS PENDAPATAN RSUD Dr. RADEN SOEDJATI SOEMODIARDJO PURWODADI KABUPATEN GROBOGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
This research aims to know the affectiveness of hospital revenuecycle. This reseach was qualitive research with data collection techniques in the from of observation, interview, questionnaire and documentation. Engineering analysis result using comparative analysis techniques or comparisons. Movie based on analysis result showed that the flowchart system or procedures used have not been affective. The result of the analysis based on the answers of respondents towards internal control questionnai...
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EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DENGAN PROGRAM IRIS MENGGUNAKAN PENDEKATAN METODE SYSTEM DEVELOPMENT LIFE CYCLE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research is to get information and analyze about the accounting information system of sales and cash receipts at Togamas Solo Book Store. The data analysis performed in this study using the method of the System Development Life Cycle (SDLC), while steps are identifying parts of the organization, activities and related documents in the revenue cycle, making the system documentation in the flowchart form, performance evaluation system, and proposed improvements system. This stu...
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PENGARUH LABA AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN PESERTA CORPORATE GOVERNANCE PERCEPTION INDEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
Stock return was expected investor when invested. Investor must be rate of company that have a good performance so their return stock is high. Purpose of this study was to determine the effect of accounting earnings and good corporate governance on stock return of corporate governance perception index’s company. The study was conducted at listed company in corporate governance perception index and Indonesia Stock Exchange 2011-2014. Sample was determined by purposive sampling method, and found...
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PENGARUH NILAI TUKAR DAN HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA (Pasca Setahun Pelantikan Presiden)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
Stock price index is an indicator or reflection that shows the movement of stock prices. Index is used as a market trend. Weakened and the stock price index rising in a country could be due to economic conditions and economic performance in the country. After Ir. Joko Widodo sworn in as president, financial markets move higher. But after one year leadership of President Jokowi, the exchange rate and the price of gold fluctuated. It is also caused by the global economic slowdown. The purpose of t...
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PENGARUH KEMAMPUAN PENGGUNA SISTEM INFORMASI, KETERLIBATAN PENGGUNA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BTPN AREA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This study aims to (1) analyze the effect the ability of users of information systems to the performance of the accounting information system (2) analyze the effect of the involvement of users of information systems to the performance of accounting information system (3) analyze the effect on the performance of top management support information system of accounting. This study used a sample of 102 employees of PT BTPN area of Surakarta taken by area probability sampling. Collecting data using q...
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ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI KARYAWAN DJITOE SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
In this era of globalization, competition in the economy tends more and more strict. Likewise with the economic actors, especially cooperatives, especially on the financial performance of cooperatives that are required for rapid response in the decision to prevent the loss of profit opportunities exist or will otherwise incur losses for the cooperative. In connection with this, cooperatives must be more resilient in the face of change and competition that occurs in the environment the cooperativ...
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