Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang. Jenis penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif. Penelitian ini menggunakan data primer yang diperoleh melaui kuisioner. Responden dalam penelitian ini adalah pengguna sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang yaitu sebanyak 36 responden. Adapun teknik pengambilan sampling yang digunakan adalah sampling jenuh atau sensus. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel kecanggihan teknologi informasi terdapat pengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi, sedangkan untuk variabel partisipasi manajemen dan pengetahuan manajer akuntansi tidak berpengaruh signifikan terhadap efektifitaf sistem informasi akuntansi. Sementara itu secara simultan hasil penelitian ini menunjukkan bahwa variabel kecanggihan teknologi, partisipasi manajemen, dan pengetahuan manajer akuntansi berpengaruh signifikan terhadap efektivitas sistem informasi akuntansi. Hasil koefisien determinasi menunjukkan nilai sebesar 54,0% sisanya 46,0% dijelaskan oleh variabel lain diluar penelitian ini.
Kata kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem innformsi akuntansi.
This study uses secondary data, which comes from the realization of District / City Regional Revenues in the Surakarta Residency 2012-2016 Fiscal Year. The data analysis using multiple linear regression analysis with the help of SPSS 20. The results of the study indicate that tax revenue has a significant effect on the Original Revenue of District / City Regions in the Surakarta Residency. Whereas the regional retribution does not have a significant effect on the Original Revenue of District / City Regions in the Surakarta Residency. Regional wealth management has a significant effect on the District / City Regional Original Revenue in the Residency. Tax revenues, regional retributions and management of regional wealth together influence the Original Revenue of District / City Regions in the Surakarta Residency. The calculation results show that tax revenue has a value of beta coefficient of 0.442 which is greater than the variable regional levies and regional wealth management. This shows that tax revenue is more dominant in influencing the Original District / City Revenue in the Surakarta Residency.
Keywords : tax revenue, regional retribution, management of regional wealth, local revenue.
The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018
Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue.
Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retribution
Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient of 0.222, the value of t is greater than t table 1.258, and the significance value is 0.210 (0.210> 0.05). (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient of 0.188, the value of t is greater than t table 4.629, and significant value of 0.000 (0.000
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