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INDONESIA
Akuntansi dan Sistem Teknologi Informasi
ISSN : 1412310X     EISSN : 26563797     DOI : -
Core Subject : Economy, Science,
Jurnal Akuntansi dan Sistem Teknologi Informasi (JASTI) adalah jurnal ilmiah yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi (UNISRI) Surakarta.
Arjuna Subject : -
Articles 260 Documents
PENINGKATAN KINERJA BERBASIS PARTISIPASI DALAM PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN PENGARUHNYA TERHADAP KESENJANGAN ANGGARAN ., Amin Wahyudi
Akuntansi dan Sistem Teknologi Informasi Vol 6, No 1 (2008): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi dan Sistem Teknologi Informasi

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Abstract The organization require budget to translate the overall of strategy into target and plan short-range and is long-range (Mowen and Hansen, 1997: 76). To guarantee to made by decision is top management do not digress from executed activity by all manager, needed by activity of operation. The despitefully needed by good communications between manager culminate with all middle storey; level manager and under, so that all manager feel to involve in stipulating of budget. Participation in compilation of budget can improve organizational effectiveness through the make-up of manager performance (Indriantoro and Supomo, 1998: 55). Participation in this case is taking part in taker part. Manager participation in compilation of budget expected can give motivation to manager in executing its responsibility. Participation represent one of the effective management technique because all manager can accept and execute fully responsibility to the budget which have been compiled, so that compiled budget participationly become is realistic. Keywords: participation budget, organizational komitmen, difference budget
PENGGUNAAN TEKNOLOGI INFORMASI DI DUNIA BISNIS DAN PERBANKAN ., Amin Wahyudi
Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
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ABSTRACT The new millennium heralds the emergence of a powerful new imperative for conducting business activity and banking activity that has global implication for marketers and the marketing discipline. Now, transaction are made direct and on-line trough a wide variaty of information technology and electronic platforms such the internet and world wide web (www), electronic data inter-change, fax, e-mail, ATM and smart card to facilitate payment and obtain instant cash Keywords: information technology, business, banking, transaction
ANALISIS PENGARUH PRICE EARNINGS RATIO (P/E) DAN MARKET TO BOOK RATIO (P/B) TERHADAP PERTUMBUHAN EARNINGS (GROWTH) PERUSAHAAN MANUFAKTUR DI INDONESIA Perdana, Halim Dedy
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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ABSTRACT The objective of this research is to examine the analysis influence of Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth that residual earnings as proxy of manufacturer companies that listed in Jakarta Stock Exchange from 1999 – 2003. The sample was taken by using purposive sampling method and based on the criterion stated before; the samples collected were 41 companies. The result of this research shows that in partial evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) as independent variable to growth only significant in one period (P/B in 1999). For jointly evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth significant on 1999 and 2000. The other result of this research shows that Price Earnings Ratio (P/E) wasn’t sufficient indicator to evaluate growth because significant if used to jointly evaluation with other variable (Market to Book Ratio), whereas P/B was sufficient indicator to evaluate growth. Jointly, Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) can be used to evaluate growth for partial time. Keywords: Price Earnings Ratio,  Market to Book Ratio, Growth
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMENT ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku) Latuheru, Belianus Patria
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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ABSTRACT The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderating variable in the relationship between job involvement and budgetary slack. This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly committed managers, budgetary participation is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment to organization´s goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly committed managers, job involvement is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment organization´s goals and values, job involvement is associated with increased propensity to create budgetary slack. Keywords: budgetary participation, job involvement, organizational  commitment, budgetary slack.
KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA PENYUSUNAN ANGGARAN PARTISIPATIF DENGAN KINERJA MANAJERIAL (STUDY PADA UNIVERSITAS SLAMET RIYADI SURAKARTA ., Edi Wibowo
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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ABSTRACT The main objective of this study is to investigate the relationship between budgetary participation and managerial performance. This study is also  intended to provide evidence on the influence of the environment uncertainty towards relationship between budgetary participation and managerial performance. Uncertainty of environment is as moderating variable that affecting the relationship between budgetary participation and managerial performance. The sample of this study is employee of the personals or employees staff of the Slamet Riyadi University Surakarta have structural position that consists of 46 persons used the Purposive Sampling method. The instrument used questionnaire to elaborate from worker opinion about budgetary participation, managerial performance, and  the environment uncertainty. The first hypothesis used correlation Pearson analysis and the second hypothesis used multiple linear regression. The result of first hypothesis with correlation Pearson analysis shows that there is a positive and significant  relationship between budgetary participation towards managerial performance with level correlation is strong, so  the result of seconds hypothesis with multiple linear regression shows the environment uncertainty to influence towards level of relationship between with managerial performance. Keywords: Budgetary participation, The environment uncertainty, managerial performance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MENANGGAPI DAN MENGEVALUASI INFORMASI DALAM AU Sarwono, Aris Eddy
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract Environmental audit represent applied environment management appliance by corporate world for the facility of to better management to environmental performance of them. Though environmental audit not yet precisely defined, but consensus which progressively expand to express that a number of audit type reside in under coverage terminology. On the contrary emerge some activity which not precisely mould as environmental audit. Some environmental voluntary order specificly have referred as environmental audit but the order likely less supported by corporate world and seen credibility loss. Process to guarantee environmental audit credibility to enthusiastic stakeholders can be conducted constructively assessment of independent eksternal. environmental Audit unic more lay in subject broadness which come within in course of is the, measurement and various date type differ which is collected, than used technique. Keywords: environmental audit; environmental management system; environmental issue; environmental order; standard; corporate world; stakeholders; auditors financial
PENDEKATAN KONSEP, METODE DAN PENGEMBANGANNYA PADA AUDIT LINGKUNGAN Kristanto, Y .
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract Auditor have to answer to obtained information in executing its audit duty, that is how to look into auditor to negative and also positive information in audit duty execution, do there difference among unversed and experienced auditor in answering to information both for negative and also positive. Besides require to pay attention factors like knowledge, experience, and also of auditor in obtaining and evaluating information and way of auditor approach in answering to this information relate to audit risk and responsibility. In its relation with duty complexity which is ordinary to be faced auditor also influenced experience and also knowledge its meaning auditor progressively often a auditor face complex duty more and more to increase knowledge and also its experience. So also at risk to audit faced by a auditor also will be influenced by experience from the auditor. Keywords: Environmental Audit, Concept, Method, Information, EMAS, stakeholders, financial auditors
STRATEGI, TEKNOLOGI INFORMASI DAN PENGEMBANGAN UKM DI ERA OTONOMI DAERAH ., Djoko Kristianto
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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  Abstract The Among careful proper of statement of John Naisbitt: Think Globally locally act and which is implementation by Morihiko Hiramatsu, Governor Oita, Japan become password work One-Village, One Product Movement (movement one countryside one product) used as by frame to develop local excellence which orient global market. Undeniable is true problem of performance oftentimes become constraint or bogey at small and medium industry sector to expand. With existence of progress of technology and science expected can assist the make-up of performance. One of the exploiting of the technology is usage of technology base on information (TI). With existence of progress of technology and science expected can assist the make-up of performance Hence solution able to be conducted to push growth and improvement of performance of UKM is needing the existence of real step of usage of TI so that/ to be can be competitive with big scale company in this case it is of course TI have to earn to be used as by appliance able to improve performance productivity and advantage maximization profit to UKM. Some anticipated factor have important role in spreading of TI one of them is support and role of government agency. Hereinafter according to King role of the institute in this case is as vendor of information about technological innovation, owner of authority of regulation, as provider of aid of financial, executor research into and inwrought development, and protector to ownership of copyrights. Some idea model trying to join local excellence (internal environment) and global market opportunity (external environment) in business, require to be tried with a few adjustment with condition of existing objective to develop UKM in face of free market in autonomous framework of area. Keywords: Strategic, Globalization, Autonomous of Area, Information Technology, Small and Medium Industry, Science and Technology.
ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK ., Bambang Widarno
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract The  Indonesian is state with moslem majority resident. More than 200 million Indonesia resident, 80% confessing to believe in Islam, but did not mean that Indonesia is Islam state. Indonesia as according to its constitution represent secular state dissociating positive laws of political with religion law. Stipulating of law No. 38 Year 1999 about Management of Religious obligatory, Chapter IV section 14 is article 3 expressed that: " Religious obligatory which have been paid to the order of religious obligatory amil body / institute religious obligatory  “amil” tapered down from profit / earnings of[is rest of hitting pertinent Iease as according to legislation going into effect", and law No. 17 Year 2000 about third change to the law Income Tax sounding: "paid religious obligatory by moslem institute or person to formal religious obligatory amil institute can lessen pertinent income tax". Taxpayer can use payment of religious obligatory as income tax pengurang by including the amount of payment of religious obligatory in Notice go into operation in the year Iease 2001. Confessed of religious obligatory as Iease pengurang mean will give Iease incentive to taxpayer which also religious obligatory payer so that one would more impel again to pay for religious obligatory. In this article is also studied procedure enumeration of Iease caused by the religious obligatory Keywords: Religious obligatory, Income Tax, BAZ / Laz
PENERAPAN AUDIT MODERN DI ERA TEKNOLOGI INFORMASI Puji Astuti, Dewi Saptantinah
Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
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Abstract Progressively information exploiting broadness and progressively share information for all decision of business, hence quality of information very is needed. To be able to provide information which with quality, needed use technology, this matter because of technology so central in assisting to yield information faster, efficient and with quality. In a condition information technology expanding like this time, accountant claimed to be able to keep abreast of the by out for study information technology. There are some reason hit is important of accountant study the the information technology, among others accountant expected not only as consumer but expected as developer a system and as auditor expected can evaluate and system, by owning the the ability hence accountant can obtainget beneficial position along with information system growth like this time. Go together information technology growth with usage computer network which progressively wide, hence transaction process also experience of change, transaction process expected faster, and progressively wide. Thereby accounting process also will experience of change, because progressively the increasing of requirement of information which quickly, wide and is accurate, hence accountancy as process to yield finance information also experience of growth Keywords: Modern Audit, Information Technology

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