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PERSEPSI MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SLAMET RIYADI SURAKARTA TERHADAP MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine how perceptions of accounting students ofUniversity Slamet Riyadi Surakarta (UNISRI)) against the election of a career as apublic accountant.The results of this study indicate that simultaneous factor financialrewards, professional training, social values, work environment, labor marketconsiderations, personality, and professional recognition has a significant influenceon the selection of a career as a public accountant by accounting students at theUniversity Slamet...
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PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The presence of Financial Accounting Standards Entities without PublicAccountability (SAK ETAP) is expected to provide facilities for small businesses inpresenting the financial statements. The problem in this research is: How does thedesign and preparation of the format of the financial statements of craftsmenShuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purposeof this study is to describe the design and preparation of the format of the financialstatements of craftsmen Sh...
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PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Budget on local government organizations related to their use in determiningthe amount of the portion of the funds to finance programs and activities from fundsbelonging to the people. The use of funds belonging to the people in the public sectorbudget formulation requires that the drafters of the budget should focus on thewelfare of society. The purpose of this study was to analyze the significance of theeffects of participatory budgeting and management accounting systemcharacteristics the perf...
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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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RANCANG BANGUN SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV SONO PUTRO DELANGGU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Sales are a major source of income, while the cash receipts are the mainsource of cash from operating activities. The purpose of this study to determinewhether the accounting system sales and cash receipts are applied by CV Sono PutroDelanggu been effective so as to support the internal control of sales and cashreceipts and designing wake accounting system sales and cash receipts to boost theeffectiveness of internal controls on CV Sono Putro Delanggu. The type of data usedquantitative and data...
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ANALISIS AKUNTABILITAS KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN KARANGANYAR
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The study aims to analyze the influence of budget participation,budgettargetclarity, accounting control, reporting system, decentralisation,functional supervision and organisation culture to ward the localgovermentsfinancial performanceaccountability of Karanganyar.Testinghypothesis in this research use the regressionanalysis with ttest, Ftest anddeterminationcoeficient (R2). The population in this study is the structuralemployees of regional work unit in Karanganyar. The sampling method ismulti...
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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, IKLIM ORGANISASI DAN STRES KERJA TERHADAP KEPUASAN KERJA PERAWAT DI RUMAH SAKIT JIWA DAERAH SURAKARTA
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research is conducted to analysis the effect of: Transformationalleadership style to the satisfaction work nurse, organisastion climate to thesatisfaction work nurse, work stress to the satisfaction work nurse, whichvariable which most dominant influence the satisfaction work nurse.Thepopulation is entire nurse at Rumah Sakit Jiwa Daerah (RSJD) Surakarta asmany as 225 nurses. The sample is taking by purposive sampling, as manyas 80 nurses. The technique of gathering the data is using questi...
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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KPRI IKHLAS KANTOR KEMENTERIAN AGAMA KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
This research is a case study on KPRI Ikhlas Kantor Kementerian Agama KotaSurakarta, in the years 2011 – 2015 using quantitative analysis. The study aims toanalyze the level of financial performance KPRI Ikhlas in terms of liquidity, solvencyratios, profitability ratios, and the ratio of the activity. Liquidity analysis carried outby the current ratio technique; solvency ratio using the total debt to total assetsratio; profitability ratio using return on assets ratio, and receivable turnover r...
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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 EFEKTIVITAS DAN ESTIMASI PENERIMAAN PAJAK BPHTB SERTA KONTRIBUSINYA TERHADAP PAD KABUPATEN SUKOHARJO TAHUN 2011-2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of research is to analyze the effectiveness and estimation a taxrevenue of Tax on Acquistion of Land and Building as well as its contribution to thelocal revenue in Sukoharjo regency on 2011 – 2015 year. This research is the casestudy in Sukoharjo regency goverment on 2011 – 2015 year. This research took asecondary data from DPPKAD Sukoharjo regency. Technical analysis of the dataused the analysis of effectiveness, analysis contribution and analysis estimation. Theresults of the...
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