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ANALISIS PERBANDINGAN TINGKAT KESEHATAN DAN KINERJA KEUANGAN PT BPR SUKADANA DENGAN PT BPR SYARIAH DANA MULIA SURAKARTA DENGAN MENGGUNAKAN METODE CAMEL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 1
(2015)
This study aims to analyze the comparative level of health and financial performance of aspects CAMEL among BPR with BPRS. CAMEL ratios used consisted of CAR/KPMM, KAP, NPM, ROA, BOPO and Cash Ratio. To distinguish the financial performance of is a statistic analisys is a test used independent sample t-test. The data used is secondary data, financial statement data BPR and BPRS. The results showed that the level of the 2011 - 2013 BPR health of aspects Capital, Asset Quality, earnings, liquidity...
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PENGARUH TEKNOLOGI SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KINERJA INDIVIDUAL DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 1
(2015)
This research aimed to determine the effect of utilization of the financial information system technology to individual performance with trust as a moderating variable. The population in this study were 137 civil servants (PNS) on Sukoharjo regency sectors in which work on the part of the financial administration or accounting position. The sampling method used is purposive sampling, while samples that meet the criteria are 89 respondents. The questioner was examined by reliability and validity...
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PENGARUH RASIO KEUANGAN TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 1
(2015)
The purpose of this study was to analyze the significance of the influence of local financial independence ratio, the ratio of the area of financial effectiveness and financial efficiency ratios area partially or simultaneously to the allocation of capital expenditure on district / city in Central Java province Period 2011 - 2013. To analyze the influence of the dominant variable (the ratio of the area of financial independence, financial effectiveness ratio of regional or local financial effici...
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EVALUASI SISTEM INFORMASI AKUNTANSI DENGAN PENDEKATAN SIKLUS PADA PENJUALAN TUNAI DAN KREDIT PT SO GOOD FOOD DEPO SOLO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 1
(2015)
Sales is an important aspect for the company in order to maximizing profit, sales consist of cash sales and credit sales. Foul in management of sales will inflict a financial loss of company. An effective accounting information system is required. Effectiveness of accounting system requires the approval and support of all levels of management. It’s needed to delegate authority and responsibilities in order to achieve efficiency and of course with an effective accounting system and will strengt...
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PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN TINGKAT INFLASI TERHADAP KINERJA KEUANGAN PADA PDAM KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 1
(2015)
Purpose of this research to analyze the effect of liquidity ratio, solvability ratio, activity ratio and inflation rate on financial performances. Design research is case study at PDAM Surakarta. The type of data used quantitative and qualitative data. Source of data used primary data and secondary data. The technique of collecting data used documentation. The data analysis technique used financial ratios and multiple regression. The results showed that liqudity ratios has significant effect on...
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PENGARUH PENGENDALIAN INTERNAL, KEPUASAN KERJA, MORALITAS MANAJEMEN, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2015)
This study was aimed at discovering the perception of the financial workers in DPPKA’s in Surakarta regency about the effect of the internal control, job satisfaction, morality of management, and organization’s ethnic culture on the tendency of accounting fraud in DPPKAD Surakarta. This study was conducted with DPPKAs of the Surakarta, as one of the implementing lamenting of the region’s government in the form of office. The sampling technique used was census sampling. The sample consisted...
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PENGARUH EFEKTIVITAS PENGENDALIAN INTERN, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2015)
The issue of transparency and accountability in public finance management is currently a hot thing discussed. The demands of good governance as a new paradigm in assessing the performance of the government requires financial reporting form that can be accounted for. As a form of accountability, financial statements must comply with generally accepted accounting principles and fairly presented. This study examines the effect of the effectiveness of internal control, understanding of financial acc...
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PENGARUH SOLVABILITAS, OPINI AUDITOR, UKURAN KAP, DAN KOMITE AUDIT TERHADAP AUDIT DELAY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2015)
The purpose of this research is to examine the signification impact of solvability, auditors opinion, the size of Public Accountant Firms and audit committee influence on audit delay in the manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2013. The sample used in this study are 32 companies with years of observation 4 years so the total sample of 128 who have met the criteria...
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PENGARUH PENGETAHUAN TENTANG LINGKUNGAN, SIKAP PADA LINGKUNGAN, DAN NORMA SUBJEKTIF TERHADAP NIAT PEMBELIAN GREEN PRODUCT
Jurnal Ekonomi dan Kewirausahaan
Vol 15
(2015)
Purpose of this research to analyze the effect of knowledge about environment, attitude to the environment and subjective norms on purchase intention on green product. This study is a survey. The population is a consumer aged 17 years and over who know and understand about the green product in Surakarta. Sample of 100 people with convenience sampling data. Type data used quantitative and qualitative data. Source of data used primary data and secondary data. The technique of collecting data used...
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ANALISIS PENGARUH KOMPENSASI, LINGKUNGAN KERJA, DAN PENGEMBANGAN KARIER TERHADAP KEPUASAN KERJA PEGAWAI
Jurnal Ekonomi dan Kewirausahaan
Vol 15
(2015)
Purpose of this research to analyze the effect of compensation, work environment and career development on employee satisfaction. Population of this research on PT Pegadaian Area Surakarta. The sampling technique used sensus with 52 samples. The type of data used quantitative and qualitative data. Source of data used primary data and secondary data. The technique of collecting data used questionnaires and literature. The data analysis technique used multiple linear regressions. The results showe...
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