ABSTRACT. Keywords: Electronic Data Processing System, data processing sales, and accruracy of preparation financial statements.
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- Veronika Sasmita
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Development and technological advances lead to competition between the business world who is for competitive. Companies are required to follow the progress of technologi in its operation in order to compete in order to achieve specified goals. Accurate information, relevant, complete and timely is an important need for companies to realize its objectives. This information can be obtained by using electronic data processing which is supported by the computer. Purpose of this study is to investigate the application of electronic data processing system within the enterprise and the role of this system to the accuracy of preparation financial statements. Research using hypothesis testing. Samples were taken using simple random sampling method. Statistical method used are simple regression analysis. These result indicate that the company has implemented an electronic data processing system very well in data processing and selling these systems contribute positively to the accuracy of preparation financial statements. Keywords: Electronic Data Processing System, data processing sales, and accruracy of preparation financial statements. vi
2 ABSTRAK Perkembangan dan kemajuan teknologi menimbulkan persaingan antar dunia bisnis yang lebih kompetitif. Perusahaan dituntut untuk mengikuti kemajuan teknologi dalam kegiatan operasionalnya untuk dapat berkompetisi guna mencapai tujuan yang ditetapkan. Informasi yang akurat, relevan, lengkap dan tepat waktu merupakan kebutuhan penting perusahaan mewujudkan tujuannya. Informasi ini dapat diperoleh dengan menggunakan electronic data processing yang ditunjang oleh komputer. Tujuan penelitian ini adalah untuk mengetahui penerapan sistem electronic data processing dalam perusahaan serta peranan sistem ini terhadap ketepatan penyusunan laporan keuangan. Penelitian menggunakan pengujian hipotesis. Sampel diambil menggunakan metode simple random sampling. Metode statistik yang digunakan adalah analisis regresi sederhana. Hasil penelitian ini menunjukkan bahwa perusahaan telah menerapkan sistem electronic data processing (EDP) dengan sangat baik dalam pengolahan data penjualan serta sistem ini berperan positif terhadap ketepatan penyusunan laporan keuangan. Kata kunci: Sistem electronic data processing (EDP), pengolahan data penjualan, dan ketepatan penyusunan laporan keuangan. vii
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN ii SURAT PERNYATAAN KEASLIAN SKRIPSI.iii KATA PENGANTAR...iv ABSTRACT...vi ABSTRAK...vii DAFTAR ISI...viii DAFTAR GAMBAR..xii DAFTAR TABEL...xiii DAFTAR LAMPIRAN...xiv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian 4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1. Sistem Informasi Akuntansi...5 viii
4 Pengertian Sistem Informasi Akuntansi Peran dan Tujuan Sistem Informasi Akuntansi Sistem Informasi Berbasis Komputer Pengertian Sistem Electronic Data Processing (EDP) Keunggulan Sistem Electronic Data Processing (EDP) Infrastruktur Sistem Informasi Berbasis Komputer Sistem yang Berdasarkan Komputer Metode Pengolahan Data Elektronik Penerapan Sistem EDP dalam Pengolahan Data Penjualan Laporan Keuangan Pengertian Laporan Keuangan Tujuan Laporan Keuangan Pengaruh sistem EDP dengan Ketepatan Penyusunan Laporan Keuangan Kerangka Pemikiran 21 BAB III METODE PENELITIAN 3.1. Objek Penelitian Jenis Penelitian Operasionalisasi Variabel Populasi dan Sampel Karakteristik Responden...27 ix
5 3.5. Teknik Pengumpulan Data Analisis Data Pengujian Kualitas Data Pengujian Asumsi Klasik Pengujian Hipotesis...33 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1. Hasil Penelitian Gambaran Umum CV. Lestari Jaya Kendal Struktur Organisasi Perusahaan Job Description CV. Lestari Jaya Kendal Sistem Pengolahan Data Elektronik Penjualan CV. Lestari Jaya Infrastruktur Sistem Pengolahan Data Elektronik Penjualan Hardware (Perangkat Keras) Software (Perangkat Lunak) Brainware (Perangkat Pikir) Prosedur Pengolahan Data Elektronik Penjualan Laporan yang Dihasilkan Pembahasan Infrastruktur Sistem Pengolahan Data Elektronik Penjualan Pada CV. Lestari Jaya.48 x
6 Hardware (Perangkat Keras) Software (Perangkat Lunak) Brainware (Perangkat Pikir) Peranan Sistem Pengolahan Data Elektronik Penjualan Terhadap Ketepatan Penyusunan Laporan Keuangan Tujuan Laporan Keuangan Analisa Data Pengujian Asumsi Klasik Pengujian Hipotesis...55 BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran DAFTAR PUSTAKA..61 LAMPIRAN.63 RIWAYAT HIDUP xi
7 DAFTAR GAMBAR Halaman Gambar I Gambar II Gambar III Gambar IV Gambar V Gambar VI Gambar VII Struktur Organisasi CV.Lestari Jaya Kendal Tampilan Menu Utama Software SISKA...41 Tampilan Menu File Penjualan Software SISKA...41 Laporan Piutang 45 Laporan Penjualan Per Customer...47 Laporan Penjualan Per Nota...47 Uji Heterokedastisitas...55 xii
8 DAFTAR TABEL Halaman Tabel I Operasionalisasi Variabel.. 25 Tabel II Kondisi Kuesioner..27 Tabel III Daftar Responden Berdasarkan Tingkat Pendidikan. 27 Tabel IV Tabel V Tabel VI Daftar Responden Berdasarkan Masa Jabatan Uji Validitas Variabel Sistem Electronic Data Processing (X)...30 Uji Validitas Variabel Ketepatan Penyusunan Laporan Keuangan (Y) Tabel VII Tabel VIII Tabel IX Tabel X Tabel XI Tabel XII Tabel XIII Tabel XIV Uji Reliabilitas 32 Perangkat Keras Komputer.40 Laporan Kas Harian...45 Laporan Laba Rugi.46 Uji Normalitas.53 Uji Multikolinearitas...54 Model Summary Coefficients.56 xiii
9 DAFTAR LAMPIRAN Lampiran 1 Lampiran 2 Daftar Pertanyaan Kuesioner Table Nilai Jawaban Responden untuk Pernyataan Mengenai Sistem Pengolahan Data Elektronik (Variabel X) Lampiran 3 Table Nilai Jawaban Responden untuk Pernyataan Mengenai Ketepatan Penyusunan Laporan Keuangan (Variabel Y) xiv
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PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING OLEH: YULIANTI LIWANG
PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING OLEH: YULIANTI LIWANG 3203011169 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA 2015 PROFESIONALISME
ABSTRACT. Keywords: Audit Report Lag, Type of Industry, Company Age, Audit Opinion, Public Accounting Firm Reputation
ABSTRACT The financial statements are very important in making economic decisions. One of the qualitative characteristics of the financial statements is relevance that can be assessed from the timeliness
ABSTRACT. Keywords: working capital, operating profit, company activities.
ABSTRACT In any operational activities, company not just concerned with the production, and market products effectively, but also need to provide additional working capital. With strong position of working
vii Universitas Kristen Maranatha
ABSTRAK Komitmen organisasional merupakan faktor penting bagi setiap karyawan agar dapat loyal pada suatu perusahaan. Perusahaan yang memiliki karyawan yang berkomitmen terhadap perusahaannya akan dapat
ABSTRAK. Kata-kata kunci: profesionalisme, auditor, etika profesi, tingkat materialitas, KAP. viii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profesionalisme auditor dan etika profesi terhadap tingkat materialitas. Berdasarkan tujuan penelitian maka jenis penelitian ini adalah causal explanatory.
ABSTRACT. THE ROLE OF MANAGEMENT CONTROL IN SUPPORTING PERFORMANCE MANAGER PROFIT CENTER (case study PT. Future Investama)
ABSTRACT THE ROLE OF MANAGEMENT CONTROL IN SUPPORTING PERFORMANCE MANAGER PROFIT CENTER (case study PT. Future Investama) An organization comprises a group of people working together to achieve certain
ABSTRACT. Keywords: Modernization of tax administration, e-spt, satisfaction of taxpayer. vii. Universitas Kristen Maranatha
ABSTRACT Modernization of tax administration was made to achieve a high level of : (1) voluntary compliance, (2) tax administration trustworthiness, and (3) good performance of tax employee in order to
ABSTRACT. Keywords: Tax Planning, Income Statement, Income Before Tax, Tax Liabilities, Tax Regulation. vii Universitas Kristen Maranatha
ABSTRACT The title of my research is The Role of Tax Planning in Minimazing the Payment of Corporate Income Tax (Case Study on CV. JPM Sumedang. This aim of this research is to identify about description
ABSTRACT. Key words: Sales Accounting Information Systems and Sales Activity fluency. vii. Universitas Kristen Maranatha
ABSTRACT This study is a survey of pharmacieslocated in Cirebon. This study aims to determine whether there is influence between sales accounting information system with sales activity fluency. The sample
Keywords : Current Ratio, Debt to Equity Ratio (DER), Return on Assets (ROA), Dividend Payout Ratio (DPR). vii Universitas Kristen Maranatha
ABSTRACT The Influence of Current Ratio, Debt to Equity Ratio, dan Return on Assets To Dividend Policy: An Empirical Study on Listed Companies in Indonesia Stock Exchange Period 2010-2013 This study tries
ABSTRAK. Kata-kata kunci: biaya pemasaran dan penjualan. viii. Universitas Kristen Maranatha
ABSTRAK Dalam kegiatan operasional perusahaan, penggunaan biaya sangat berperan penting untuk kegiatan tersebut. Tanpa adanya biaya tersebut, maka perusahaan akan sangat sulit menjalankan usahanya. Salah
ABSTRACT. Keywords: audit fee, internal control, Good Corporate Governance
ABSTRACT The objective of this research is to investigate the influence of the internal control and the Good Corporate Governance toward the audit fee. Sampling method that used in this research is purposive
ABSTRAK. Kata kunci : audit, audit operasional, kinerja karyawan. iv Universitas Kristen Maranatha
ABSTRAK Karyawan merupakan salah satu sumber daya utama pada perusahaan yang perlu diperhatikan kinerjanya dalam rangka meningkatkan kemampuan perusahaan untuk bersaing pada era globalisasi ini. Kinerja
ABSTRACT. Keywords: Earnings Per Share (EPS), Price Earnings Ratio (PER), Dividend Payout Ratio (DPR), and stock prices. vii
ABSTRACT The prospective investor needs to have some information before making a transaction in the capital market in order to make decisions about the worth of the company selected. One such information
ABSTRAK. Kata kunci: total quality management, sistem pengukuran kinerja, sistem penghargaan, dan kinerja manajerial
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Total Quality Management (TQM), sistem pengukuran kinerja serta sistem penghargaan (reward) terhadap kinerja manajerial. Sampel yang
ABSTRACT. Key words: consumer behavior, experiential marketing, customer loyalty. Universitas Kristen Maranatha
ABSTRACT Experiential marketing strategy try to create a positive experience for the consumer in consuming products or services that can be used as a reference for marketers to predict future consumer
ABSTRAK. Kata kunci: auditor internal, dan good corporate governance. vii. Universitas Kristen Maranatha
ABSTRAK Semakin tingginya tingkat kebutuhan akan kesehatan membuat rumah sakit harus maksimal dalam pengelolaannya, karena itu diperlukan tata kelola yang baik dalam pelaksanaannya. Good corporate governance
ABSTRAK. Kata Kunci: Kualitas Pelayanan dan Kepuasan Mahasiswa
ABSTRAK Dalam menghadapi persaingan, setiap perusahaan baik itu perusahaan dalam bentuk industri maupun perusahaan jasa harus menajamkan strateginya agar dapat berhasil memenangkan persaingan tersebut.
ABSTRAK. Kata kunci : Partisipasi Anggaran, Komitmen Organisasi, Kinerja Karyawan
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh partisipasi anggaran dan komitmen organisasi secara parsial terhadap kinerja karyawan. Sampel dalam penelitian ini adalah 50 responden
rasio likuiditas, rasio solvabilitas, metode tradisional, dan metode arus kas
ABSTRAK Tujuan penelitian ini untuk mengetahui adanya perbedaan rasio likuiditas menggunakan metode tradisional dan arus kas serta untuk mengetahui adanya perbedaan rasio solvabilitas menggunakan metode
ANALISIS PERBEDAAN KEPUASAN KONSUMEN PADA PEMBELIAN BARANG ELEKTRONIK ANTARA TOKO KHUSUS DAN HYPERMARKET DI SURABAYA
ANALISIS PERBEDAAN KEPUASAN KONSUMEN PADA PEMBELIAN BARANG ELEKTRONIK ANTARA TOKO KHUSUS DAN HYPERMARKET DI SURABAYA OLEH JANE CHRISTIANI 3103010229 JURUSAN MANAJEMEN FAKULTAS BISNIS UNIVERSITAS KATOLIK
ABSTRAK ANALISIS PENGARUH LABA DAN ARUS KAS OPERASI TERHADAP IMBAL HASIL INVESTASI : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DALAM INDEKS PEFINDO 25
ABSTRAK ANALISIS PENGARUH LABA DAN ARUS KAS OPERASI TERHADAP IMBAL HASIL INVESTASI : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DALAM INDEKS PEFINDO 25 Penelitian ini bertujuan untuk menguji pengaruh laba
DAFTAR ISI. HALAMAN JUDUL...i. HALAMAN PENGESAHAN...ii. PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI...iii. KATA PENGANTAR... iv. ABSTRACT...
ABSTRACT Directorat Geneal of Tax provides e-spt to facilitate WP in meeting repoting SPT, thereby increasing the amount of achievement. The purpose of this study was to determine the effect of the benefits