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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Ekonomi Islam Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi Kompetif Akuntansi : Jurnal Akuntansi Integratif JAAF (Journal of Applied Accounting and Finance) International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DedikasiMU: Journal of Community Service Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Applied Business and Technology Journal Community Service Consortium ABDIMAS NUSANTARA
Nur Fadjrih Asyik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Transportation

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PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA UD NANITA Windiati, Aulia Desy; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to analyze the role of accounting information systems in raw material inventory control, in the form of activities and procedures which is related to the accounting information system, raw material inventory control system and sales targets at UD Nanita. This research uses descriptive and qualitative methods. The steps which has been taken to achieve the objectives of this research are: descriptive analysis of the accounting information system of raw material supply and internal control which has been applied by the company by identifying problems and causes of the problems which has been encountered by the company, calculating analysis of sales targets that can be achieved by the company. The result of the research shows that UD Nanita has inventory information system and internal control that support the business, but the inventory accounting information system and internal control of companies is still required to be improved and supervised, The issues which occurrs in the UD Nanita is the mismatch between the total amount of inventory on the card stock and the execution of tasks on each department which is still not in accordance with the actual tasks, then the calculation of the sales target is determined based on the reports from previous sales.Keywords: Inventory accounting information system, internal control, stock card, sales target.
PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI Setyaningsih, Riska Dewi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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PROPER is a Corporate Performance Rating Assessment Program in Environmental Management. Thisprogram is one of the efforts which are done by Ministry of Environment to encourage the management of thecompany in managing the environment. This program is expected to able to encouragethe company in givingattention to the condition of the environment and to increase the performance of the management of theenvironment of the company. This research is meant to test the influence of environment performance to theperformance of the company by using csr as the moderating variable. The samplesare of 38 manufacturingcompanies which are listed in Indonesia Stock Exchange in 2013 and 2014 which have been selected by usingpurposive sampling. The data sources in this research has been retrieved from Indonesia Stock Exchange (IDX)and the result of PROPER measurement which has been published by the Ministry of Environment. In thisresearch, the hypothesis test appliesthe regressionequationlinear analysis technique with the instruments ofSPSS (Statistical Product and Service Solutions) application. The result of this research shows that theenvironment performance doesn’t have any positive influence to the financial performance, PROPER whichinteracts with CSR doesn’t have any positive influence to the financial performance.Keywords: Environment Performance, Financial Performance, Corporate Social Responsibility(CSR).
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Permatasari, Susanti; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to examine the influence of firm size and profitability of firm value to the earningmanagement as the intervening variable. The sampling method has been carried out by using purposivesampling method and 39 companies have been obtained as samples. The data have been obtained from thefinancial statements of companies which are listed in the Indonesia Stock Exchange in 2012-2014 periods. Themethod analysis is quantitative which has been carried out by using classic assumption test and statisticalanalysis i.e. path analysis which has been performed by using two structural equations in order to measure thedirect and the indirect influence among the independent variables to the dependent variable by using interveningvariable. The result of analysis shows that firm size and profitability do not have any significant influence bothsimultaneous and partial to the earning management which can be seen from the structural equation 1.Meanwhile the structural equations 2 shows that firm size, profitability and earnings management havesignificant influence both simultaneous and partial to the firm value.Keywords: Firm size, profitability, earning management and the value of the company.
PENGARUH KINERJA KEUANGAN, SIZE, PERTUMBUHAN PENJUALAN, DAN KEPEMILIKAN SAHAM TERHADAP STRUKTUR MODAL Atiqoh, Zummatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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In the making of capital structure policy, a company requires to consider many factors in order to achieve the capital structure level which can minimize the average cost of capital and to maximize the firm value and company’s assets. The purpose of this research is to test the influence of performace financial (profitability, liquidity and dividend policy), size, sales growth and stock ownership (managerial ownership and institutional ownership) to the capital structure. The sample collection technique has been done by using purposive sampling method, and based on the determined criteria, 44 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods have been selected as samples. This research applies classic assumption test and multiple linear regressions analysis test which has been done by using statistic test of SPSS 20 version. The result of this research shows that institutional ownership have positive influence to the capital structure. Profitability, liquidity and dividend policy has negative influence to the capital structure. Meanwhile, size, sales growth and managerial ownership does not have any influence to the capital structure.Keywords: Performance Financial, Size, Sales Growth, Stock Ownership, Capital Structure
PENGARUH SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Sumaryono, Ani; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to examine the influence of Size (firm size), profitability (ROA) and leverage (DER) to the corporate social responsibility disclosure in the consumer goods industry companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling method. The population is all consumer goods industry companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The population is 33 consumer goods industry companies and 21 consumer goods industry companies with 4 years observation sample in 2012-2015 periods have been selected as samples. The analysis method has been carried out by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solution). The result of there search indicates that size give positive and significant influence to the corporate social responsibility disclosure with its regression coefficient is 6.974 and its significant level is 0.000, profitability does not give any influence to the corporate social responsibility disclosure with its regression coefficient is 0.765 and its significant level is 0.447, leverage give positive influence to the corporate social responsibility disclosure with its regression coefficient is 2.501 and its significant level is 0.014. It has been found from the determination coefficient (R2) that the R square value is 0.441, or 44.1%, which means the ability of size, profitability and leverage in explaining corporate social responsibility disclosure variable as the dependent variable is still low.Keywords: Size, profitability, leverage, corporate social responsibility.
PENGARUH FAKTOR KEUANGAN, NON KEUANGAN TERHADAP PERINGKAT OBLIGASI: MANAJEMEN LABA SEBAGAI INTERVENING Partiningsih, Dewi Noor; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to analyze the influence of financial and non financial factor to the bond ratingwith earnings management as the intervening variable. The population is the annual report of all non financialbond rating issuance companies which are listed in IDX in 2009-2013 periods. The samples have been selectedby using purposive sampling and 12 companies have been obtained. The data analysis technique has been doneby using multiple regressions and path analysis in the form of sobel test. The result of partial test on 10%significance level shows that liquidity has significant influence to the earnings management whereasprofitability and auditor reputation does not have any significant influence to the earnings management.Auditor reputation and liquidity has significant influence to the bond rating whereas profitability and earningsmanagement does not have any significant influence to the bond rating. The hypothesis test has been done byusing sobel test on 10% significance level shows that liquidity has an influence to the earnings management andliquidity has an influence to the bond rating but earnings management cannot mediate the correlation betweenliquidity and bond rating indirectly.Keywords: Bond Rating, Profitability, Liquidity, Auditor Reputation, Earnings Management
PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN LEVERAGE PERUSAHAAN TERHADAP REAKSI PASAR Violita, Selvya; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is aimed to test (1) the influence of dividend policy to the market reaction, (2) the influence of firmsize to the market reaction and (3) the influence of leverage to the market reaction in the Tourism Companies,hotels, and restaurants which are listed in Indonesia Stock Exchange. This research is causal comparativeresearch. The research population is tourism companies, hotels, and restaurants which are listed in IndonesiaStock Exchange (IDX) in 2007-2014 periods and the numbers of the population are 20 companies. The sampleshave been selected by using purposive sampling method, and there are 5 tourism companies, hotels, andrestaurants which have met the criteria as the research sample. The data has been obtained from the IndonesianCapital Market Directory (ICMD) and the Investment Gallery of Indonesia Stock Exchange (STIESIA)Surabaya. The data analysis technique has been carried out by using classic assumption test, multipleregressions and hypothesis test. Meanwhile, the result of t test has proven that: 1) dividend policy has positiveinfluence to the market reaction; 2) Firm size has positive influence to the market reaction; 3) Leverage of thecompany has negative influence to the market reaction.Keywords: Dividend policy, firm size, leverage, market reaction.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rindawati, Meita Wahyu; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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The CSR program is an investment for the company for the sake of growth and sustainability of thecompany and it is no longer seen as a means of cost (cost center) but rather as a means of profit (profit center).The CSR program is also the commitment of the company in order to support the making of sustainabledevelopment. The purposes of this research are: (1) the positive influence of profitability to the disclosure ofCorporate Social Responsibility (CSR) on the manufacturing companies which are listed in Indonesia StockExchange; (2) the positive influence of firm size to the disclosure of Corporate Social Responsibility (CSR) on themanufacturing companies which are listed in Indonesia Stock Exchange; (3) the positive influence of leverage tothe to the disclosure of Corporate Social Responsibility (CSR) on the manufacturing companies which are listedin Indonesia Stock Exchange; (4) ) the positive influence of public ownership to the disclosure of CorporateSocial Responsibility (CSR) on the manufacturing companies which are listed in Indonesia Stock Exchange. Theresults of this research show that: (1) profitability has positive influence to the CSR disclosure index of themanufacturing companies which are listed in Indonesia Stock Exchange; (2) firm size does not have negativeinfluence to the CSR disclosure index of the manufacturing companies which are listed in Indonesia StockExchange; (3) Leverage has negative influence to the CSR disclosure index of the manufacturing companieswhich are listed in Indonesia Stock Exchange; (4) Public Ownership has negative influence to the CSRdisclosure index of the manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: corporate social responsibility, profitability, size, leverage, public ownership
PENGARUH PAD, DAU, DAK, DAN DBH TERHADAP BELANJA DAERAH (Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Timur) Sari, Erlina Tiara Intan; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to test the influence of local revenue which consists of local own source revenue, generalallocation fund, special allocation fund, and profit sharing fund give influence to the local expenditure ofdistricts / cities in East java province in 2013-2015 periods. Quantitative method is used in this research as theresearch method. The samples are 35 districts / cities in East Java Province. The data is the secondary data whichhas been obtained from budget realization statement of districts / cities in East Java province in 2013-2015periods which has been obtained from The Audit Board of the Republic of Indonesia (BPK-RI) East javaprovince. Based on the test result, it has been found that: 1) local own source revenue give significant andpositive influence to the local expenditure. 2) General allocation fund give significant and positive influence tothe local expenditure. 3) special allocation fund give significant and negative influence to the local expenditure.4) Profit sharing fund give significant and negative influence to the local expenditure.Keywords: local own source revenue, general allocation fund, special allocation fund, profit sharing fund, localexpenditure.
DAMPAK PENGUNGKAPAN LABA RUGI KOMPREHENSIF PADA PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR Puspitasari, Rosaliani; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the impact of the disclosure of comprehensive profit-loss in the influence of financial performance to the market reaction. The financial performance is measured by cost of capital, earnings quality, and profitability. The population of this research is the entire companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling. Based on the determined criteria, 40 property and real estate companies in 2012-2014 periods have been selected as samples. The research data is the secondary data which has been retrieved from Indonesia Stock Exchange and Indonesian Capital Market Directory i.e. the financial data in 2012-2014 periods. The hypothesis test of this research has been done by using multiple linear regressions analysis technique with SPSS application. The results showed that the cost of capital has negative effect to the market reaction and profitability has positive effect to the market reaction while the earnings quality has no effect to the market reaction as well as the disclosure of comprehensive income as the moderating variable has no impact on the effect of capital costs, earnings quality, and profitability of the market reaction.Keywords: capital cost, profit quality, profitability, market reaction, the disclosure of comprehensiveprofit-loss
Co-Authors - Soelistyo Akhmad Riduwan Ali, Mujahid Zaid Anak Agung Istri Sri Wiadnyani Andayani Andayani Ani Sumaryono, Ani Aulia Desy Windiati, Aulia Desy Azhari, Nurul Baihaqy, Ahmad Budi Riharjo, Ikhsan Budiyanto Budiyanto Budiyanto Budiyanto Buulolo, Artinus Dewi Noor Partiningsih, Dewi Noor Dian Agustia Dwijendra, Ida Gusti Bagus Ngurah Endra Wahyu Ningdiyah Erlina Tiara Intan Sari, Erlina Tiara Intan evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Febiyanti Nurul Fajri Febriana Tansyawati, Febriana Febriansyah, Erwin Fidiana, Fidiana Frisca Rini Setiani, Frisca Rini Hanik Lailatul Kuriah, Hanik Lailatul Hardian, Ananda Putra Hellen Hellen Henrikus Herdi, Henrikus Herdirinandasari, Sherla Sherlia Hermanto, Suwardi Bambang Hilda Mala Ariani, Hilda Mala Ikhsan Budi Riharjo Indah Puji Lestari Irena Shannan Jessica KHOMSIYAH KHOMSIYAH Kiki Prasilya Putri, Kiki Prasilya Kirana, Vega Candra Kusumo, Wahyu Kencono Rukmi Hadi Lailatul Amanah, Lailatul Laka, Marta Dea Lu Mapa Wasa Langgeng Prayitno Utomo Lestari, Agustina Dwi Lidiawati, Novi Luluk Khoiriyah Maratus Zahro Masluha, Siti Maswar Patuh Mega Maranda Suwandi Meita Wahyu Rindawati, Meita Wahyu MelaniaAmaral Belo Magno, MelaniaAmaral Belo Mildawati, Titik Mimelientesa Irman Moses Dicky Refa Saputra, Moses Dicky Refa Nauw, Ester Trivona Nenny Syahrenny Nidia Midiantari Ningdiyah, Endra Wahyu Norma Dwi Yustiningarti, Norma Dwi Nuning Nur Chayati, Nuning Nur Nur Laily Nur Laily Nur Laily Nurizza Arsyi Isnaini Patuh, Maswar Permana Tedjo Dwi Pamungkas S. Prasekti, Rizky Putri Pratama, Lily Nanda Priyadi, Maswar Patuh Priyono Priyono Rachmat Yusuf Kresno Wibowo respatia, wimba Rika Rahayu Rochdianingrum, Widhi Ariestianti Rosaliani Puspitasari, Rosaliani Ruticha Safitri, Ruticha Safitri, Indah Samsul Arifin Satria, Vinza Hedi Selvya Violita, Selvya Setyaningsih, Riska Dewi Silviana, Rima SOELISTYO SOELISTYO Sri Mulyati Suhartanti, Tutut Sujarwo, Rosalina Ariesta Sunaini Hayati Arsani, Sunaini Hayati Suryanto, Prasetyo Dwi Susanti Permatasari, Susanti Suwardi Bambang Suwitho, Suwitho Teddy Chandra Thaharah, Nina Triyonowati Triyonowati Triyonowati Triyonowati Triyonowati Triyonowati, Triyonowati Ummah, Dian Nur Hanifatul Vitria Hardianti, Vitria Wahidahwati Wahidahwati Wahidahwati Wahidahwati Wahidawati, Wahidawati Wimba Respatia Yahya Yohaniar, Eliana Yuni Tri Lestari, Yuni Tri Zaylani, Ahmad Zummatul Atiqoh, Zummatul