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ANALISIS PERSEPSI DAN KETERLIBATAN KONSUMEN TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN DALAM TRANSAKSI E – COMMERCE Tsaanii, Adiilah Adlan Ats; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The enhancement of public access to the Internet, particularly on a web commerce that provides a place to perform activities of online buying and selling or it is known as c2c such as facebook, Kaskus, OLX, Tokopedia,etc. this research is meant to analyze the influence of those four variables to the product purchasing decision through the web c2c commerce. The sample of this research is a person who has ever done product purchasing through websites of c2c commerce which has been obtained by using non-probability sampling technique. Moreover, the analysis to the data is obtained by using multiple regressions analysis. The analysis includes validity test and reliability test, classic assumption test, multiple regressions analysis, hypothesis test through t test and F test, as well as the coefficient determination analysis (R2). the result of t test indicates that these two variables of independent variables i.e. trust, and consumer involvement which have been studied have been proven to have significant influence to the dependent variable i.e. purchase decisions. Meanwhile, two of which service quality and ease does not have any significant influence on the dependent variable i.e. purchase decision. The result of the F test shows that all independent variables have significant influence to the purchasing decisions.Keywords: c2c commerce, purchasing decisions, trust, ease, service quality.
ANALISIS SIA SIKLUS PENJUALAN PADA PT. ENSEVAL PUTERA MEGATRADING TBK SURABAYA Sholichah, Ninik; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTA good companies will have various competitive advantages when they have good information system, so theywill be able to compete with other companies. This research is meant to analyze the sales cycle of accountinginformation system at PT. Enseval Putera Megatrading, Tbk Surabaya. The research has been done by seeing theimpact and the internal control in the company. This research has been carried out by using qualitative methodin which the qualitative research has been conducted in natural condition and inventive. The technique has beencarried out by using interview technique in which the interview is the verification of the information which hasbeen obtained before. The result of this research shows that the impact of accounting information system on salescycle is quite effective. The internal control system which has been implemented by the company is considered tobe firm. It has been found that the existence of internal control which has been implemented by the company inthe procedure of sales system can minimize the existing risk.Keywords: Accounting Information System, Sales, Control.
PENGARUH SISTEM PENGGAJIAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Permana, Dwi Panji; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to find out the payroll system and cultural organization to the performance of theemployees. The object of the research is PT Sampurna Motor. The observation period is conducted in 2014. Thedata is the primary data, it is the primary data which is used in this research i.e. observation, andquestionnaires. The method of the research is quantitative whereas the analysis technique has been carried out inthis research by using multiple linear regressions analysis. The research instrument is in the form ofquestionnaires which are issued to the employees of PT Sampurna Motor. The result of the research shows thatthe payroll system variable has significant and positive influence to the performance of the employees. It meansthat when the payroll system in the company is getting better, so the performance of the company will increaseas well. The cultural organization variable has significant and positive influence to the performance of theemployees. It means that the success of an organization in achieving its objective can improve the performance ofthe employees.Keywords: Payroll System, Organization Culture, Performance of the Employees
PENGARUH TINGKAT PERTUMBUHAN PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR Arika, Nindya; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to find out the influence of growth level of sales and receivables turnover to the liquidity.This research has been conducted in manufacturing companies which are enganged in the field of automotiveand component which are listed in Indonesia Stock Exchange. The samples are 9 manufacturing companieswhich are enganged in the field of automotive and component which are listed in Indonesia Stock Exchange(IDX) and these manufacturing companies have been selected by using purposive sampling. The research datais the secondary data. The collected data has been analyzed by using classic assumption test before thehypothesis test is carried out. The hypothesis test has been conducted by using multiple linear regressions, t testand F test. The result of the analysis shows that the growth level of sales and receivables turnover has positiveand significant influence to the liquidity of manufacturing companies which are enganged in the field ofautomotive and component which are listed in Indonesia Stock Exchange.Keyword: Liquidity, receivable turnover, growth level of sales.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Pada Perusahaan Property Real and Estate yang terdaftar di BEI) Faricha, Afrida Nur; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTOne of the characteristics of qualitative in presenting the financial statement is relevant, it can be seen from the timeliness of presenting the report. The timeliness can be seen from audit delay which is the length of time between the date of close book until the date of auditor statement. This research is meant to examine empirically the influence of firm size, profitability, solvability, firm complexity, public accountant firm size, and audit opinion to the audit delay. The research object is Property Real and Estate companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been carried out by using purposive sampling and the predetermined criteria, 28 companies have been selected as samples . The data has been done by using financial statement which has been published in the official website of www.idx.co.id. The data analysis technique has been carried out by using descriptive statistic, classic assumption test, and multiple regressions analysis.The result of this research has proved that the average of audit delay occurs in 81 days. The result of partial test shows that the variableswhich give influence to the audit delay i.e. profitability, PAF size, and audit opinion, whereas the variables of firm size, solvency and firm complexity do not give any influence to the audit delay. The result of simultaneously test has concluded that all independent variables give influence to the dependent variable.Keywords: Audit delay, firm size, profitability, audit opinion.
MENGUNGKAP KECURANGAN PENCATATAN PERSEDIAAN BARANG STUDI KASUS PADA PT. AGUNG AQUATIC MARINE Ibraraharie, Maharditya Nanda; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to comprehend and to analyze how the implementation of the internal control system in the goods inventory procedures and to analyze whether the internal control of goods inventory can decrease fraud on the inventory recording. This research applies qualitative data analysis in which the data analysis has been carried out by conducting observation, interviews and documentation The result of discussion and analysis is the existence of excess of functions which has been performed by the receiving department and warehouse department. Then there is a fraud that has been committed by the warehouse department in the product packaging process which is done by using Styrofoam, carton and plastic, and the last problem is there is no accurate information about the availability of goods in the warehouse. The conclusion of these problems which are faced by PT. Agung Aquatic Marine is the process of inventory recording that is the organizational structure of the company is incomplete so that the excess of functions occur, then lack of supervisory about the warehouse department or the activity of the companyKeywords: Fraud, Inventory, Internal Control.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENJUALAN Kristi, Ronny Januar; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to find out price, product quality and service variables to the sales level. The respondents are the customers who have purchased Honda motorcycle and 100 respondents have been selected as samples, the observation periods were conducted in 2014. The data is the primary data and the secondary data. The primary data is observation and questionnaires. The secondary. Research method in this research is quantitative; linear regressions analysis is used as the analysis technique. The instrument in this research is questionnaires which are issued to the customers who have purchased Honda motorcycle at PT. Daya Anugrah Mandiri Surabaya. The result of the research is shows that price variables has positive and significant influence to the sales level which means that price which has been offered by the company is relatively low and affordable for the customers so its sales level increases, product quality variable has positive and significant influence to the sales level which means that when the quality of product which is demanded by the customer is getting better, the sales level is getting high as well, and service variable has positive and significant influence to the sales level which means that when the service which has been provided by the company to the customer is getting better, it will increase the revenue of the company, and the variable which has dominant influence to the sales level is service.Keywords: price, product quality, service and sales level
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG DAN KEBIJAKAN INVESTASI TERHADAP NILAI PERUSAHAAN Andriani, Rini; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to provide empirical evidences about the influence of dividend policy, debt policy and investment policy to the firm value. The dependent variable in this research is firm value which is measured by using Price Book Value (PBV). The independent variables in this study are measured by using dividend policy,dividend payout ratio (DPR), debt policy is measured by using Debt to Equity Ratio (DER), and investment policy is measured by using Return on Investment (ROI). The population has been obtained by using purposive sampling method on food and beverages companies which are listed in Indonesian Stock Exchange (BEI) in 2012-2015 periods and based on the predetermined criteria 8 food and beverages companies have been selected as samples. The data analysis method has been carried out by using multiple linear regressions and the SPSS (Statistical Product and Service Solutions). The result of theresearch indicates that dividend policy give significant and positive influence to the firm value; debt policy give significant and positive influence to the firm value and investment policy give significant and positive influence to the firm value.Keywords: Dividend policy, debt policy, investment policy, firm value
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR MODAL Wahyuni, Irma; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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This research is aimed to find out the influence of growth opportunity, profitability and dividend policy to the capitalstructure of manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. Thepopulation is all manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014periods and they have been selected by using purposive sampling, so 26 manufacturing companies which have metthe criteria have been selected as samples. The data analysis techniques has been done by using multiple regressionanalysis and the dependent variable is capital structure and the independent variables are growth opportunity,profitability and dividend policy by using SPSS. The result of goodness of fit test shows that growth opportunity,profitability and dividend policy are the explanatory factors from the capital structure. The result of determinationcoefficient test has proved that the independent variables give influence to the dependent variable. The result ofhypothesis test which has been done by using t test has proved that growth opportunity and profitability givesinfluence to the capital structure. Meanwhile, the dividend policy does not give any influence to the capitalstructure.Keywords: growth opportunity, profitability, dividend policy, capital structure.
PENGARUH RASIO PROFITABILITAS DAN RASIO NILAI PASAR TERHADAP RETURN SAHAM Sutomo, Lilik; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to disclose how the influence of ratios i.e.: profitability (ROE) and market value ratio (PER and EPS) both partial and simultaneous to the stock return on food and beverages companies which are listed in the IDX in 2012-2015 periods. The population is allfood and beveragessector manufacturing companiesin 2012-2015 periods. The samples are 9 food and beverages sectormanufacturing companies and they still exist in the perception periods and they havebeen published in 2012-2015 and selected by using purposive sampling. The analysis method has been done by using multiple regression analysis to obtain comprehensive descriptionaboutthe correlationamong variables. The result of the t-test shows that only the ROE which does not give significant influence to the stock return whereas the PER and the EPS give significant influence to the stock returns. In addition,it has been found from the result of the F-test indicates that ROE, PER and EPS simultaneously giveinfluence to thestock return.Keywords: Return of equity (ROE), price earning ratio (PER), earning per share (EPS), stock return.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian Budi Riharjo, Ikhsan BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Ernawati, Yohana Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Mahaputra, Agung Pambudi Marsudi Lestariningsih Marsudi Lestariningsih Marsudi Lestariningsih Mery Andayani, Mery Mia Ika Rahmawati Mia Ika Rahmawati Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia Rahmawati*, Mia Ika Rahmawati, Mia Ika RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati SUHERMIN Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwardi Bambang Hermanto Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yohana Ernawati Yudi Hermawan Yuliani, Priska Yulianto, Sigit Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah