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All Journal Jurnal Pasir Laut El Dinar An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Akuntansi Bisnis Jurnal Ilmu dan Riset Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Kesehatan Saelmakers PERDANA (JKSP) Jurnal Ilmiah Manajemen Kesatuan Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Jurnal Guru Dikmen & Diksus Jurnal Pengabdian kepada Masyarakat Nusantara G-Couns: Jurnal Bimbingan dan Konseling Humanism : Jurnal Pengabdian Masyarakat Jurnal Kesehatan Tambusai Jurnal Ilmiah Wahana Pendidikan Perspektif Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmiah Administrasi Pemerintahan Daerah Eduvest - Journal of Universal Studies Journal Community Service Consortium DECISION : Jurnal Ekonomi dan Bisnis Jurnal Inovasi Pendidikan IIJSE Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Nur Handayani
Puslitbang Gizi dan Makanan, Badan Litbang Kesehatan Depkes RI
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PENGARUH KOMPENSASI, KEPEMIMPINAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Kustianingsih, Desi Dwi; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of compensation, leadership, and organizational culture to the employee performance. The research objects are the Village Apparatus in the District of Wringinanom which consist of Wringinanom Village, Sumberame Village, Kedunganyar Village, Kepuhklagen Village, Sumberwaru Village, Sembung Village, Kesambenkulon Village, Lebanisuko Village, and Lebaniwaras Village. The samples have been selected by using purposive sampling method. The data collection method has been used by issuing questionnaires. The respondents are 53 respondents. The multiple linear regressions analysis is used as the data analysis. The result of this research shows that the compensation has significant and positive influence to the employee performance. The leadership has significant and positive influence to the employee performance. The organizational culture has significant and positive influence to the employee performance.Keywords: Compensation, Leadership, Organization Culture, Employee Performance.
PENGARUH PAJAK, RETRIBUSI DAERAH, DAU, DAN DAK TERHADAP ALOKASI ANGGARAN BELANJA MODAL Wahyudi, Maria Valencia; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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The purpose of this research is to find out whether Local Tax, Local Retribution, General Allocation Fund, and Special Allocation Fund, have influence to the Allocation of Capital Expenditure Budget on East Java districts/cities. The population and samples of this research are 6 Local Governments on district and cities in East Java. This research applies quantitative method which focuses on hypothesis test, analyzed the data, measured, and the conclusion is obtained is the generalization. The data collection method applies the purposive sampling method from the secondary data which has been done by collecting, recording, and processing the data which is related to the research during the last 5 years, in 2009-2013 periods. The data analysis has been done by using multiple linear regressions with SPSS (Statistical Product and Service Solutions) as the application instrument. The result of this research has proved that simultaneously local tax, local retribution, general allocation fund, and special allocation fund, have significant influence to the allocation of Capital Expenditure Budget on districts/cities in East Java, it can be explained by the value of Adjusted R Square is 0.904 which shows that the independent variable can explain the dependent variable which is 90.4% whereas the remaining is 9.6% is influenced by other factors. Partially the local retribution variable has significant influence to the allocation of capital expenditure budget whereas the local tax, general allocation fund, and special allocation fund do not have any significant influence to the allocation of capital expenditure budget. Keywords: Local Tax, Local Retribution, General Allocation Fund, Special Allocation Fund, Capital Expenditure.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Mulyaningsih, Sri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
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This research is conducted to test the influence of cash turnover, account receivable turnover and inventory turnover to the profitability on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The cash turnover, account receivable turnover, and inventory turnover are the independent variables. Meanwhile, the profitability is the dependent variable. The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The sample collection method has been done by using purposive sampling method and 8 companies have been selected as samples. The multiple linear regressions are used as the analysis method.The result of this research shows that significantly cash turnover has influence to the profitability whereas the account receivable turnover and inventory turnover do not have any influence to the profitability. The value of adjusted R square is 0.251 which shows that 25.1% of ROA can be explained by the independent variables i.e.: cash turnover, account receivable turnover, and inventory turnover whereas the remaining is explained by the other variables outside this research.  Keywords:            Return on Assets, Cash Turnover, Account Receivable Turnover and Inventory Turnover.
ANALISIS FAKTOR –FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Pinto, Eliza Xavier Soares; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to analyze some factors which have influenceto the timelinessof submitted financial statement of public company in Indonesia. These factors which have been tested in this research are profitability, liquidity, financial leverage, firm size, the reputation of accounting public office, and auditor opinion as the independent variable whereas the timeliness is the dependent variable. The samplesare 102 companies which are listed in Indonesia Stock exchange (IDX) and thesecompanies presenting their financial statement to the Capital Market Supervisory Agency (Bapepam) in 2012-2014 periods. The data is the secondary data. The sample selection has been done by using purposive method. The analysis instrument has been done by performing logistic regressions analysis with the significance level is 5%. The result of the hypothesis test shows that profitability, firm size, and the reputation of accounting public office have significant influence to the timelinessin submitting the financial statement. But, it has not been proven that the firm size and the reputation of accounting public office haveinfluence to the timeliness in submitting the financial statement.Keywords: timeliness, financial statement, profitability, firm size, the reputation of accounting public office.
PENGARUH PAD DAN DAU TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA JAWA TIMUR Apriliawati, Kiki Ninda; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to examine whether the PAD and the DAU has influence to the local expenditure in the Districts / Cities Government in East Java Province and to analyze the possibility of the occurrence of flypaper effect to the Local Expenditure in the Districts / Cities Government in East Java Province in 2012-2014 periods. The population is all districts / cities in the area of East Java Province. The data employs the secondary data which has been obtained from the Budget Realization Statement of Districts / Cities in East Java Province from 2012 to 2014 which have been obtained from the Audit Board of the Republic of Indonesia (BPK. RI). The representatives from East Java province is in the form of the Result of Financial Audit Report of Districts / Cities in East Java Province. The data analysis instrument which has been employed in this research is the multiple linear analyses. Based on the result of the test, it shows that: 1) the Local Own Source Revenue has positive influence to the Local Expenditure in the districts / cities government in East Java Province; 2) The General Allocation Fund has positive influence to the Local Expenditure in the districts / cities government in East Java Province; 3) The flypaper effect has occurred in the districts / cities government in East Java Province.Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Flypaper Effect.
PENGARUH PROFITABILITAS, LIKUIDITAS, SIZE, KEPEMILIKAN INSTITUSIONAL, DAN TANGIBILITY TERHADAP STRUKTUR MODAL Cahyani, Nilam Indah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to test the influence of profitability, liquidity, firm size, institutional ownership, andassets structure to the capital structure. The population is all manufacturing companies which are listed inIndonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been carried out by usingpurposive sampling method and based on the predetermined criteria, 63 companies have been selected as samples.The data of the financial statement of the companies has been obtained from the official website of IDX andIndonesian Capital Market Directory (ICMD). This research has been carried out by using classic assumptiontest and multiple linear regressions analysis test which has been performed by using the SPSS statistics testversion 20.0. The result of the research shows that profitability and liquidity has negative influence to the capitalstructure. Institutional ownership and assets structure has positive influence to the capital structure.Meanwhile, firm size does not have any influence to the capital structure. The determination coefficient of theregression model which has been obtained is 0.807. It shows that the whole independent variables whichinfluence the dependent variable is 80.7% and the remaining 19.3% is influenced by other variables which arenot studied.Keywords: Performance Financial, Firm Size, Institutional Ownership, Assets Structure, Capital Structure.
ANALISIS KESIAPAN PEMPROV JAWA TIMUR MENUJU PENERAPAN PP NOMOR 71 TAHUN 2010 Melanawati, Afininda; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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The purpose of this research is to find out the readiness of the Provincial Government of East Java to theimplementation of the accrual based Government Accounting Standard (SAP) which is reviewed from stimulant,organizational culture, the promoter of changes, constraint of the application, and individual attitudes inaccepting the changes. This research is an interpretive qualitative research whereas the interpretive approach isused as the data analysis technique. Meanwhile, the object of the analysis is the readiness of the ProvincialGovernment of East Java in implementing the Government Regulation No. 71 of 2010.The result of the researchdescribes that when it is reviewed from the stimulant, the Provincial Government of East Java has already showntheir commitment in implementing of the Accrual Based Government Accounting Standard (SAP) by holdingthe socialization about the Government Regulation No. 71 of 2010 for the implementation of good accrualaccounting. When it is reviewed from the organizational culture, the Provincial Government of East Java has anobligation to comply all the rules which have been determined by the government organization. When it isreviewed from the promoter of changes, it has been found that there is a pressure from the external party, bothfrom the academic or even the other parties in order to support the achievement of the implementation of accrualbased accounting in order to make it compatible with the determined rules. When it is reviewed from theconstraints of changes, the existence of the central government policy is not synchronous and the differences ofcharacters in East Java have caused problems in the implementation of accrual based accounting. Meanwhile,when it is reviewed from the individual attitudes in accepting the changes, the officials of the ProvincialGovernment of East Java shows a positive reaction which means that all changes that occur in public sectororganizations particularly in the scope of government will be carried out by the related officials.Keywords: The Implementation of Accrual Base, The Readiness of Government, The Constraints of theImplementation.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM SETELAH PEMBERLAKUAN ROAD MAP MENUJU BUMN BERSIH Al Amin, Nanda Adib; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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This research is meant to provide empirical evidence of differences of financial performance of the company, before and after the implementation of Circular Letter of state ministries of State Owned Enterprises No. 05/MBU/2013 about the Roadmap towards clean State Owned Enterprises. The financial performance is measured by using profitability ratio, liquidity ratio, and leverage ratio. Meanwhile, Good Corporate Governance (GCG) is carried out by using the Circular Letter of state ministries of State Owned Enterprises No. 05/MBU/2013. The results showed the companys financial performance before and after the enactment of Circular of the Ministry of State-Owned Enterprises No. 05 / M BU / 2013 About Road Map Towards a Clean State Owned Enterprises shown to have a significant difference. Meanwhile, the results of hypothesis testing Return On Investment and Net Profit Margin resulted in a significant difference, while the Current Ratio, Quick Ratio, Debt Ratio, and Debt To Equity ratio shows the results no significant difference before and after the application of Circular of the Ministry of State-Owned Enterprises No. 05 / MBU / 2013 About Road Map Towards clean State Owned Enterprises. Significant differences Return On Investment and Net Profit Margin before and after the application of the Circular of the State Ministry of State-Owned Enterprises No. 05 / MBU / 2013 due to changes in the companys working system to meet the pillars upholding GoodCorporate Governance contained in the Circular. The absence of a significant difference to the Current Ratio, Quick Ratio, Debt ratio and Debt To Equity Ratio is due to the company in establishing the pillars of good corporate governance in the form of the companys work system change impact rising value of the company (Corporate Asset) due to the emergence of corporate debtKeywords: Good Corporate Governance, Circular Letter of Ministry State of BUMN No. 05/MBU/2013,Financial Performance.
PENGARUH PERENCANAAN STRATEGI DAN KEPUASAN KERJA TERHADAP KINERJA Isbala, Anisa Amri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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This research is meant to analyze the employees’ performance on PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. The variable which is used to measure the employees’ performance is the strategy planning and job satisfaction variable. The population is all employees of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. The research data has been obtained from issuing the questionnaires directly. The questionnaires have been issued to the employees and 60 employees have been selected as samples by using sampling random method. Only 55 of 60 questionnaires have returned and can be processed. The management of data in this research is done by using quantitative methods. The data analysis technique has been done by using multiple linear regressions which is calculated by using SPSS 21 program.The result of this research shows that partially (t test), i.e.: (1) the strategy planning has significant and positive influence to the performance at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya, (2) The job satisfaction has significant and positive influence to the performance of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya.Keywords: Strategy Planning, Job Satisfaction, Performance
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN APBD KOTA SURABAYA TAHUN 2012-2015 Karlina, Anis; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The result of the analysis shows that 1) the financial performance of the local government in thelocal revenue budget management of Surabaya cityin generalis stated to be less good in revenuevariant. It is proven that (a) the variant of the average of local revenue is under 100%, (b) localfinancial ratio isreviewedfrom the degree of decentralization shows the average is 53.54%, the averageof local financial independency is 176.05% ,the average of the growth of local revenue ratio is positive,2) The financial performance of local government inthe management of local budget of Surabaya cityin generally it can be said to be good. This is proven by (a) the average of the variant of localexpenditure is under 100%, (b) the average of the harmony of local expenditure when it is reviewedfrom the average of capital expenditure is 24.98% and the average of the operating expenditure is74.98%, (c) the average of the efficiency of local expenditure is under 100% which is 82.54%, (b) thegrowth of local expenditure has experienced the average growth is 11.00%, (c) the harmony of localexpenditure can be said that the municipal of Surabaya city has allocated most of theirexpenditurebudget for the average of operating expenditureis 90.33% when it is comparedto the average of capitalexpenditure is 9.57%,(d) the efficiency of local expenditure shows that the average is under 100%.Keywords: Local financial, revenue budget, expenditure budget, financial performance.
Co-Authors Afininda Melanawati, Afininda Agustin, Yuliana Aini Lubis, Nazwa Septi Akhmad Riduwan Al Amin, Nanda Adib Alifa Kamal, Nazla Amallia, Meita Ammar, Wafiqah Andini, Delvira Anggara, Dimaz Rifki Anggi Prasetyo Wibowo, Anggi Prasetyo Aninditia Sabdaningsih Anis Karlina, Anis Anisa Amri Isbala, Anisa Amri Apriliawati, Kiki Ninda Arif, Nariswari Putri Ariska, Nesa Arumsari, Vivien Fitriana Atikasari, Teti Tri Aziz, Faizal Umar Azizah, Muftiyatul Bangaran, Agnomelsya Budi Riharjo, Ikhsan Cahyani, Nilam Indah Cantika, Shafira Putri Cornelia Susilo, Maurinda Datupalinge, Bangkit Ayatullah Dawamah, Nurazizah Desi Dwi Kustianingsih, Desi Dwi Diah Ayuningrum, Diah Eka Kartika Sari Emmy Vismia Indyarwati, Emmy Vismia Fadhillah, Zaki Fauziyah, Miftahul Reza Felmawati, Erik Noviana Firnandi Heliyanto, Firnandi Haziq, Juan Syakir Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Juliana Juliana Juliana Karamullah, Fernanda Ayu Khilmiyah, Isniatul Lailatul Amanah, Lailatul Lilis Ardini Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina N.K, Rahmawati Nasution, Irfan Sazali Nurhayati Octaviani, Nanda Eka Oktavianto Eko Jati Pinto, Eliza Xavier Soares Pradana, Yosea Eka Priyadi, Maswar Patuh Purnamasari, Ratna Dewi Wulan Purwandari, Elce Purwanti, Dyna Febri Rachmawati, Dian Eka Radya Ruslan, Shaiecka Rahmat, Aris Rahmawati, Rahmawati Rasyifa, Fayza RATNA WIJAYANTI Ria Wulansari, Ria Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Riyu Sari, Mey Rina Putri Andika Seja T, Novia Syalsa Dila Sembiring, Andini Br Setiawan, Irfan Setyaningsih, Ayu Siska Febriyanti Sofia, Azyka SRI ASTUTIK Sri Mulyaningsih Susanti Susanti Sutawijaya, Ahmad Hidayat Syakir Haziq, Juan Teguh Suryanto Toja, Veronika Rasdiana Trisdaningrum, Rinda Tutut Fitriati, Tutut Usiono Usiono Wahidahwati Wahidahwati, Wahidahwati Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah