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PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this study was to analyze the significance of the influence of thePublic Ownership, Solvency, Profitability on the Audit Delay. It also tested themoderating variable (Public Accounting Firm Reputation) strengthening theinfluence of public ownership variables, Solvency and Profabilitas on the AuditDelay. This research was conducted at the state-owned company in BEI period 2011-2015 the number of samples used were 18 companies through purposive sampling.Data analysis technique used...
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PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The purpose of this study to compare the effect of applying the calculationmethod selection section 21 of Income Tax on income received by employees as astrategy in tax savings and tax planning implementation of Article 21 Income Tax onthe income of employees as in the tax-saving strategies. This research was conductedin PDAM Surakarta. The study population was the employees of PDAM Surakartamany as 349 employees remained. A sample of 72 people with technique StratifiedSample. Data were analyzed...
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PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Banks are business entities that raise funds from the public in the form ofsavings and channel them to the public in the form of credit or other forms in orderto improve people's lives. In providing the credit necessary internal controls torealize an effective credit. The purpose of this study was to analyze the lendingprocedures and the effect of SPI on the provision of credit in USP Swamitra BranchNusukan. The data used in this study is qualitative data. The method of analysis inthis research...
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UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. Th...
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PERSEPSI AUDITOR TENTANG PENGARUH ETIKA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
Public Accounting Firm in their profession trying to improve audit quality isgood, that produce audit reports to present the findings and report the truth aboutthe financial condition of its clients, including when it occurs in violation of theclient's accounting system. The purpose of this study were: 1) to analyze thesignificance of the influence of ethics, competence of auditors, auditor independence,and Law No. 5 of 2011 on Public Accountant to audit quality in the publicaccounting firm of S...
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ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS INDUSTRY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this study to analyze the effect of working capital efficiency,liquidity, and solvency on profitability of the company's Consumer Goods Industry inBEI. The study population was 37 Consumer Goods Industry company listed inIndonesia Stock Exchange in 2013-2015. Samples were taken through purposivesampling method as many as 31 companies. The data source is a secondary datacompiled from financial statements of the company's Consumer Goods Industry.Data analysis technique used descript...
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PENGARUH INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME TERHADAP EFEKTIVITAS STUKTUR PENGENDALIAN INTERNAL PADA PT PERTANI (PERSERO) CABANG SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this research is to analyze the significance of the influence ofinternal auditor independence and professionalism of the effectiveness of internalcontrol structures partially or simultaneously. The population in this study were allemployees of PT Pertani (Persero) Branch of Surakarta. Data obtained fromquestionnaires. The research concludes that (1) the t test results count of 2,105 witha probability value 0.045 < 0.05, which means the independence of the internalauditor positi...
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APLIKASI PENGOLAHAN DATA PELANGGARAN SISWA PADA SMK YAYASAN PENDIDIKAN TEKNOLOGI 1 PURBALINGGA TERINTEGRASI DENGAN SMS GATEWAY
Wahyudi, Rizki
; STMIK Amikom Purwokerto
; Dwi Aristantia, Aprilita
; Sistem Informasi, STMIK Amikom Purwokerto
Telematika
Vol 10
, No 2
(2017)
Penelitian ini bertujuan untuk mempermudah penanganan ketidakdisiplinan siswa dalam lingkungan sekolah dengan membangun aplikasi yang mempermudah perhitungan point pelanggaran tata tertib siswa sehingga pihak sekolah dapat melakukan tindakan dan kebijakan-kebijakan yang berkaitan dengan peningkatan kepribadian siswa serta dengan di integrasikannya aplikasi dengan sms gateway yang secara otomatis mengirimkan laporan tentang ketidakdisiplinan siswa langsung kepada wali murid. Data poin pelanggaran...
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DOI
6 Sitasi
PEMANFAATAN CLOUD SPEECH API UNTUK PENGEMBANGAN MEDIA PEMBELAJARAN BAHASA INGGRIS MENGGUNAKAN TEKNOLOGI SPEECH RECOGNITION
Saputra, Dhanar Intan Surya
; Teknik Informatika, STMIK AMIKOM Purwokerto
; Handani, Sitaresmi Wahyu
; Sistem Informasi, STMIK Amikom Purwokerto
; Diniary, Gilang Aji
; Teknik Informatika, STMIK Amikom Purwokerto
Telematika
Vol 10
, No 2
(2017)
Cloud Speech API (Application Programming Interface) merupakan pengembangan layanan Machine Learning Model, dari penggabungan Google Translate API dan Cloud Vision API. Pemanfaatannya dapat diterapkan sebagai pengembangan media pembelajaran Bahasa Inggris menggunakan teknologi speech recognition. Media pembelajaran yang dikembangkan merupakan aplikasi berbasis Android. Dengan adanya pemanfaatan ini dapat mendukung dan mempermudah proses kegiatan belajar mengajar, membuat siswa lebih tertarik unt...
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DOI
SISTEM PELAYANAN WISUDA BERBASIS WEB DI UNIVERSITAS SAHID SURAKARTA
Gaung Informatika
Vol 10
, No 2
(2017)
The quality of an agency can be obtained in various ways such as by improving the quality of employee resources, training/education, structured work management as well as the management and care of good data. Currently, data management is essential for any institution, both government and private agencies, because basically all agencies working process requires data that will be processed and processed in a way to produce a report that will be used in accordance with their respective needs. Sahi...
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