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Akuntansi dan Sistem Teknologi Informasi
Jurnal Akuntansi dan Sistem Teknologi Informasi (JASTI) adalah jurnal ilmiah yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi (UNISRI) Surakarta.
Articles
232
Articles
ANALISIS PENGARUH FASILITAS KREDIT, SUKU BUNGA, PENDAPATAN, JAMINAN KREDIT DAN JANGKA WAKTU TERHADAP KELANCARAN PEMBERIAN KREDIT PADA BPR WELERI MAKMUR SURAKARTA

Dewi Saptantinah Puji Astuti, Shanen Tahapary, Fadjar Harimurti &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study is to analyze the effect of credit facilities on thesmoothness of lending, Analyzing the effect of interest rates on the smooth lending,Analyzing the effect of income on the smooth lending, Analyzing the effect of creditguarantees to the smooth lending, Analyzing the influence of credit period to thesmooth credit payments . Are all variables compatible with SPI. The object of thisresearch is BPR Waleri Makmur Surakarta. This study uses questionnaires given toemployees of BPR Waleri Makmur Surakarta on credit. Data analysis techniques usedescriptive data analysis. Based on the results of research on BPR Waleri MakmurSurakarta can be concluded that: The smoothness of credit provision in BPR WaleriMakmur Surakarta has been in accordance with the SPI. This is supported by thequestionnaire based on the assessment criteria, for all variable of credit facility76,16%, interest rate 77,00%, income 91,83%, credit guarantee 76,92%, creditperiod 76,46% and smoothness of giving Credit 88,88%. Thus the internal control isvery effective and the influential SPI element in this case is the organizationalstructure that separates the functional responsibilities explicitly, the authority systemand the procedure of recording and healthy practices in performing the duty towardsthe smooth lending of BPR Waleri Makmur Surakarta.Keywords: Credit facility, interest rate, income, credit guarantee, credit terms, creditpayment

PENGARUH UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015)

Chuzaimah, Tulus Prijanto, Andri Veno &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

This research has point of view to analysied size of company influence, andliquidity about performance of the company. The sample among 62 manufacturecompany in Indonesian stock exchange (BEI) in 2013 – 2015 period. Sampling tehnikusing one time method, covers from variable and data processing with regretionlogistic multiple analysis. Liquidity variable and company size became independentvariable, proxited with current ratio for company size and liquidity. Currentlydependent variable of company performance are proxited with ROA (return of asset).This analysts using double linear regrestion, and the result of double regrestionanalysts represent between liquidity and size positively and significantly influence ofcompany performance.Keyword: liquidity, size of company, performance of the company, cross sectional

PENERAPAN METODE ECONOMIC ORDER QUANTITY PADA PT NINDYA BETON SALATIGA

Muhammad Rofiq Sunarko, Dionisius Ricky Artha Kusuma, Bambang Widarno &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

One method in inventory management is the EOQ method. EOQ method is toidentify orders to minimize the amount of inventory storage costs, purchase a rawmaterial with each purchase at minimum cost, and an order that minimizes totalinventory cost. So EOQ method can save the cost of raw material inventory that canmake the company profit by applying this method. The purpose of this research is tohelp apply EOQ method at PT Nindya Beton Salatiga in order to save raw materialinventory cost in production process. This research is a case study research on PTNindya Beton Salatiga by taking secondary data. The data are taken in the form ofgeneral description about the establishment of PT Nindya Beton Salatiga, report onthe purchase of raw materials of 2016 concrete PT Nindya Beton Salatiga, andproduction data of PT Nindya Beton Salatiga. The results of this study indicate thatEOQ method can save raw material inventory cost than traditional method (companypolicy). The cost savings of raw material inventory using EOQ method are as followssand raw material inventory cost savings of Rp 102.059.559,32, raw material of splitstone saving of Rp101.775.993,05,and raw material of cement cost savings of Rp114.387.533,37.Keywords: inventory management, EOQ

PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SLAMET RIYADI SURAKARTA

Djoko Kristianto, Angga Destya Prayoga, Rispantyo &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of the study: To analyze the effect of quality, career,economic,and achievement motivation on accounting students interest to followPPAk. This research is a quantitative research with survey approach, the populationis accounting student of Slamet Riyadi University Surakarta, amounting to 96students, both regular and non regular students, the sample of accounting students ofsemester end and or have taken the course of auditing I and II at Slamet RiyadiUniversity Surakarta Amounted to 96 students. Data collection techniques usingquestionnaires with 5-point Likert scale. Data analysis technique using testinstrument research, consist of test of validity and reliability; Classical assumptiontest, consisting of multicolinearity test, heteroscedasticity, autocorrelation, andnormality; Multiple linear regression test; hypothesis testing. The results showed:Motivation of quality, career, economic, social, achievement parcial have significanteffect on accounting student interest following PPAk. motivation of quality, career,economic, social, achievement simultaneously have significant effect on accountingstudent interest following PPAk.Keywords: motivation, student interest, PPAk.

PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN JARINGAN INFORMASI BERSAMA ANTAR SEKOLAH BERDASARKAN PSAK NO. 45 (Studi Kasus pada Yayasan Nur Hidayah Surakarta)

Muhammad Rofiq Sunarko, Munawir, Dewi Saptantinah Puji Astuti &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study is to describe the application of accountinginformation system by using JIBAS based on PSAK No. 45 on the Foundation ofNur Hidayah Surakarta and describe the constraints in the implementation ofaccounting information system by using JIBAS based on PSAK No.45 on theFoundation of Nur Hidayah Surakarta. This research method using case studyon Foundation of Nur Hidayah Surakarta. The data type used is qualitative dataand quantitative. Data source using primary data and secondary data. Using datacollection techniques interviews and documentation. Data analysis techniques usingdescriptive analysis. Based on the research results obtained the conclusion thatthe application of the accounting information system by using JIBAS basedon PSAK No 45 on the foundation of Nur Hidayah Surakarta done by filling theentire transaction of cash receipts and accounts payable applications JIBAS. Inthe application of the system of internal control on the programs implemented withJIBAS all documents printed manual for further authorization is performed by thecompetent authority, so that it can prevent confusion and manipulation of the databy admin JIBAS. Constraints in the implementation of accounting informationsystem by using JIBAS based on PSAK No. 45 on the Foundation of Nur HidayahSurakarta, namely the lack of training in the use of the Program JIBAS, lack ofcompetence of human resources (HR) and the existence of linkages with FinancialApplications JIBAS Academic.Keyword: application of accounting information systems, financial systems, JIBASinternal control.

PENGARUH PARTISIPASI ANGGOTA, LINGKUNGAN USAHA DAN STRUKTUR PENGENDALIAN INTERN TERHADAP KEBERHASILAN USAHA KOPER

Muhammad Rofiq Sunarko, Tovia Hotma Alinda, Suharno &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study is to analyze the effect of participation of members,business environment and internal control structure to the business success of KPRIin Surakarta. This type of research is a survey on KPRI employees in Surakarta.Sampling technique used purposive sampling with sample counted 31 people.Methods of data collection used questionnaires and literature study. Data analysistechniques use multiple linear regression. The results showed that the participationof members has a positive and significant impact on the business success of KPRI inSurakarta. The business environment has a positive and significant effect on thebusiness success of KPRI in Surakarta. Internal control structure has a positive andsignificant effect on the business success of KPRI in Surakarta.Keywords: participation of members, business environment, internal controlstructure, business success.

PENGARUH DIMENSI FRAUD TRIANGLE (TEKANAN, KESEMPATAN DAN RASIONALISASI) TERHADAP PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA

Djoko Kristianto, Dewi Surtika Sari, Rispantyo &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study was to analyze: 1) the significance of pressure effecton the behavior of fraud academic on the students, 2) the significance of opportunityeffect on the behaviour of academic fraud on the students 3) the significance ofrationalization effect on the behavior of academic fraud on the students. The type ofthis study is a survey of students of Faculty of Economics Accounting Study ProgramSlamet Riyadi University Surakarta class of 2013 and 2014. The sample techniqueused convenience sampling with sample of 57 students. Methods of data collectionused documentation and questionnaires. Data analysis techniques used multiplelinear regression. The results showed that the pressure had a positive and significanteffect on student’s academic fraud behavior. Opportunities had a positive andsignificant effect on student’s academic fraud behavior. Rationalization has apositive and significant effect on student’s academic fraud behavior.Keywords: fraud triangle, pressure, opportunity, rationalization, fraud academic

ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DU PONT SYSTEM

Fadjar Harimurti, Sandy Yolanda &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The purpose of this study is to analyze the financial performance of cigarettecompanies listed on the Indonesia Stock Exchange period of 2011-2015 using DuPont System method. This type of research is descriptive. The population of this studyis tobacco companies listed on the Indonesia Stock Exchange which amounted to 4companies. Sources of data using secondary data sourced from the websitewww.idx.co.id. Data collection used documentation method. Data analysis techniqueusing du pont analysis. The results showed that with the analysis du pont PTHandjaya Mandala Sampoerna, Tbk is the healthiest company compared to othercigarette companies with an average NPM of 13,77% > average industry ratio of6,15%, average TATO 2,64 X> 1.60 X, average ROI 36,43% > industry average11,97%.Keywords: ROI, NPM, TATO, Du Pont Analysis

PERSEPSI AKUNTAN PENDIDIK TERHADAP PENTINGNYA PENERAPAN AKUNTANSI SOSIAL PADA SUATU PERUSAHAAN

Bambang Widarno, Delvi Safira Salawati, Rispantyo &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

The aims of this research is to know how the effects of government regulation,public pressure, environmental organization pressure, and media pressure on theimportance of application social accounting to the company. In addition, to know thedifference of perceptions among the accountant fellow educators about theimportance of social accounting application at the company. This research is aquantitative with population research of the accountant educators in College. Thesampling is already done by convenience sampling method which is based onconvenience and criteria that is accredited Higher Education (College) in Surakartawith A and B accreditation, there is UNIBA, UMS and UNSA. And lecturers whoteach more than five (5) years. The techniques of data collection is using questionerwith 5 point of Likert scale. The technique of data analysis is using test instrumentresearch consist of validity test and reliability test, classical assumption test consistof multicolinearity test, heteroskedastisitas test, autokorelas testi, and normality test,multiple linear regression test, hypothesis test and difference perception test. Theresult shows the government regulation, public pressure, environmental organizationpressure, and media pressure have a positive influence and significant on theapplication of social accounting in the company. In addition, there is not differenceperceptions between male and female accountant educators about the application ofsocial accounting in the company.Keywords: Perception of Accountant Educators, Social Accounting, SocialAccountability Accounting, Social Accounting Implementation.

ANALISIS KINERJA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA BERDASARKAN ECONOMIC VALUE ADDED DAN RETURN ON ASSETS

Bambang Widarno, Sophia Maranatha Hutapea, Rispantyo &

Akuntansi Vol 13, No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Akuntansi

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Abstract

Assessment of the performance of a company is a stage of job evaluation thatcan improve the quality of work. Every company has a quality standard to measurethe success of the companys performance. Similarly, four (4) cigarette sub-sectormanufacturing companies went public listed on the Stock Exchange that is PTGudang Garam, Tbk (GGRM), PT Hanjaya Mandala Sampoerna, Tbk (HMSP), PTBentoel International Investama, Tbk (RMBA), PT Wismilak Inti Mamur, Tbk(WIIM). The method used in this research is descriptive with quantitative approach,because it only describes the companys financial condition through quantitativecalculation Return On Asset (ROA) and Economic Value Added (EVA) concePT Thedata used in this study is secondary data. The results of this study indicate thataccording to the value of EVA WIIM is a company that has the best performancefrom 2013-2016 while for the value of ROA HMSP which has the best performance.In second order HMSP according to EVA and GGRM has good performanceaccording to ROA. In the third order based GGRM on the value of EVA and WIIMbased on ROA value. RMBA is a company that has a poor performance based on thevalue of EVA and ROA.Keywords: Company Performance, Economic Value Added, Return on Assets.