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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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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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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 EFEKTIVITAS KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this research is to analyze the significance of the influence theeffectiveness of the quality of services, the socialization of taxation, and tax penaltiesfor compliance reporting of Annual Tax Return for individual taxpayers.Populationof the study is individual taxpayers that registered in the Services Office, Counselingand Consultation Taxation (KP2KP) Sragen. The technique of collecting datathrough interviews, observation, documentation and study questionnaires. Theresults show...
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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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PENGARUH PENGAWASAN INTERNAL, SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN KARANGANYAR (Survey pada DPPKAD Kabupaten Karanganyar)
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 29
, No 2
(2017)
Tujuan dari penelitian ini adalah untuk menguji pengaruh pengawasan internal, sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah terhadap kinerja keuangan Pemerintah Daerah. Objek penelitian ini adalah di Pemerintah Kabupaten Karanganyar, yaitu di Dinas Pendapatan dan Pengelolaan Keuangan Aset Daerah (DPPKAD) yang sekarang berganti nama menjadi Badan Keuangan Daerah (BKD), dengan cara menyebarkan kuesioner ke bagian yang terkait, sehingga digunakan teknik pengambilan sampel purposi...
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ANALISIS EFEKTIFITAS DAN EFISIENSI PEMUNGUTAN PAJAK REKLAME SERTA KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH (STUDI KASUS DI DPPKA KOTA SURAKARTA)
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 29
, No 2
(2017)
Tujuan penelitian ini adala menganalisis efektivitas penerimaan pajak reklame, menganalisis efisiensi penerimaan pajak reklame dan menganalisis kontribusi pajak reklame terhadap pajak daerah di Kota Surakarta dari tahun 2011-2015. Penelitian menggunakan metode studi kasus, jenis data yang digunakan data kuantitatif, sumber data yang digunakan data skunder. Teknik analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian diperoleh kesimpulan: Efektivitas penerimaan Pajak Reklame d...
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PERAN PEMBENAH TANAH YANG BERBASIS AMPAS TEH TERHADAP PERTUMBUHAN TANAMAN WIJEN ( Sesamum indicum, L.)
Joglo: Jurnal Pertanian dan Pangan
Vol 29
, No 1
(2017)
One of the obstacles in cultivation are appropriate planting medium condition, which is supported by the availability of water and nutrients for plants. In order to increase crop productivity needs the technology applied to the condition of the growing media physically, Thursday and biological met for plant growth and development through the use of ground-based pembenah teacup potential for improvement of the growing media / Biological Soil Amendments. So as to optimize the planting medium to im...
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