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All Journal Jurnal Pasir Laut El Dinar The International Journal of Accounting and Business Society An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Akuntansi Bisnis Jurnal Ilmu dan Riset Akuntansi Jurnal Penelitian Pendidikan IPA (JPPIPA) Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Kesehatan Saelmakers PERDANA (JKSP) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aisyah : Jurnal Ilmu Kesehatan 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) Berita Kedokteran Masyarakat Jurnal Ilmiah Administrasi Pemerintahan Daerah Jurnal Indonesia Sosial Teknologi 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 Muhafadzah: Jurnal Ilmiah Bimbingan dan Konseling Islam JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Nur Handayani
Puslitbang Gizi dan Makanan, Badan Litbang Kesehatan Depkes RI
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Journal : Jurnal Ilmu dan Riset Akuntansi

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE, TERHADAP NILAI PERUSAHAAN TRANSPORTASI Sari, Mey Rina Putri Andika; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of profitability, firm size, and leverage to the firm value. Thepopulation is Transportation Companies which are listed in Indonesia Stock Exchange in 2011-2014 periods.This research is based on the purposive sampling criteria and 10 go public companies have been obtained assamples; the total samples are 40 transportation companies. The data collection technique uses the secondarydata from Indonesia Stock Exchange. The data analysis method has been carried out by using multiple linearregressions analysis. The result of this research shows that (1) Profitability has influence to the firm value whichshows the capability of the company in gaining profit. When the ROE is getting larger, the profit level whichwill be achieved by the company is getting larger as well; (2) Firm size has an influence to the firm value itmeans that when the sales growth is getting higher, it will require great company resources; (3) Leverage has aninfluence to the firm value, it means that the management decision is to try to keep the leverage ratio not toohigh then the company applies internal financing.Keywords: Profitability, firm Size, leverage, firm value
PENGARUH PENGENDALIAN INTERN DAN LOCUS OF CONTROL TERHADAP KINERJA KARYAWAN Setyaningsih, Ayu; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of internal control and locus of control to the employeeperformance. The population of this research is all employees of PT. Yasa Bali Sujati, the research samples ofthis research are employees and supervisors. The data collection technique has been by using primary has beencollected by issuing questionnaires. The data analysis method has been by using multiple linear regressionsanalysis. The result of this research shows that (1) internal control give influence to the employee performance,it means that the control activity within the company, policy and control procedures should be determined andimplemented to assist and to assure that activities which have been identified by the management to encounterthe risk to the achievement of entity goals has to be conducted effectively; (2) locus of control give influence tothe employee performance, it means that locus of control which has been managed properly by the individualwill be able to improve the individual performance which has been running well previously and it will be betterin the future, it is supported by the measurement of individual performance which is getting better and it alsogives influence to the performance assessment.Keywords: internal control, locus of control, employee performance.
PENGARUH PAD, DAU, DAK DAN DBH TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Heliyanto, Firnandi; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Local expenditure according to Decree of Ministry of Home Affairs No. 29 of 2002 is all local cash expenditures in certain fiscal year periods become the local burden. Meanwhile, according to the Regulations No. 23 of 2004 states that local expenditure is the obligation of local government which is recognized as the deduction of net assets value in the relevant fiscal year. Based on the PP Sap No. 24 of 2005 expenditure consists of operating expenditure, capital expenditure, unforeseen expenditure, and transfer. This research is meant to analyze the influence of Local own source Revenues (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), to the Budget Allocation of Capital Expenditure on Cities / Districts in East Java. This research is carried out by using the secondary data. The data which has been applied in this research is the 2012-2014 data which have been taken from districts or cities in East Java Province which have been issued by the Directorate General of Financial Balance of Local Government Finance Department. The data analysis technique has been done by using quantitative analysis. The results of the research show that the local own source revenue (PAD), General Allocation Fund (DAU), and Profit Sharing Fund (DBH) have significant and positive influence to the Allocation of Capital Expenditure. Meanwhile, the Special Allocation fund (DAK) does not have any significant and positive influence to the allocation of capital expenditure.Keywords: Local Own Resources (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), Capital Expenditure.
PENGARUH SISTEM E-PERFORMANCE TERHADAP KINERJA DAN KOMPENSASI PEGAWAI NEGERI SIPIL Syafrina, Muhairiyah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research has been conducted at Dinas Tenaga Kerja Kota Surabaya which is located on Jalan Jemursari Timur II No. 2 Surabaya. The e-performance system has a role in monitoring the performance of civil servants (PNS) which is based technology to find out the performance of the employees either good or bad can be known based on the implementation of the basic tasks and functions in accordance with their structural position and it is supported by giving fair and appropriate compensation in accordance with each competency. This research has been done by using saturated sampling and 69 people have been selected as samples by using questionnaire survey methods, interview and the secondary data is correlated to the mission and the vision of the organization. After all questionnaires have been distributed 60.87% which are 42 questionnaires have returned. The result of the research shows that based F test has significant influence to the e-performance system and the performance and the compensation of civil servants (PNS) with its significance value is 0.000. Meanwhile, the individual (t test), independent variable has significant influence to the performance and the compensation i.e.: quality aspects, quantity aspects, and work behavior aspects. Moreover, the effectiveness aspects does not have any significant influence to the performance and the compensation due to the ability of civil servants in completing their work is not compatible with the schedule of implementation of the work plan, and it will have an impact on the compensation that has been received by civil servants will not be maximized.Keywords: e-performance System, Performance, Compensation
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA APARAT PEMERINTAH DAERAH KOTA SURABAYA Wibowo, Anggi Prasetyo; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis researchis aimed to examine the influence of public accountability, budget goal clarity, budgeting preparation participation and decentralization to the performance of local government apparaturs. This research is a quantitative research. The population is the local apparaturs working units (SKPD) in the environment of Surabaya city government. The sample collection technique has been done by using purposive sampling method. The data collection techniques has been done by using survey method. The data is the primary data in the form of questionnaireswhich have been issued to the respondents. The analysis method has been done by using multiple linear regression analysis andthe SPSS (Statistical Product and Services Solutions) 20.0version. The results of the research indicate that public accountability give positive influence to the performance of the local government apparaturs, budget goal clarity give positive influencetothe performance of the local government apparaturs,budget preparation participation has positive influence tothe performance of the local government apparaturs, and decentralization give positive influencetothe performance of the local government apparaturs.Keywords: public accountability, budget goal clarity, budgeting preparation participation, decentralization, local government apparaturs performance.
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fitriati, Tutut; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this study was to examine the influence of asset structure, profitability, and the size of the companys capital structure, to take the study population are tourism companies, hotels and restaurants listed in the Indonesia Stock Exchange in 2010-2014. Samples were selected using purposive sampling terknik, thus acquired 15 companies (75 firm year) that meet the criteria. Data were analyzed using multiple regression and hypothesis by using SPSS version 21. Based on the results of multiple regression analysis with significance level of 5%, then the results of this study indicate that: (1) The structure of assets affect the capital structure with the value of regression showed a positive relationship or unidirectional, so the first hypothesis can be accepted. (2) Profitability affect the capital structure and show a positive relationship or in the same direction, so that the second hypothesis is rejected. (3) the size of the effect on the companys capital structure, with the value of regression showed a positive relationship in the same direction, so that the third hypothesis can be accepted. Keywords: Structure of assets, profitability, company size, capital structure.
ANALISIS KINERJA PELAYANAN PADA SAMSAT DAERAH SURABAYA UTARA Romy, Robby Aditiya; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the performance of public service at SAMSAT North Surabaya. The research is conducted at SAMSAT North Surabaya is the public service institution which provides service to the public fast, easy, and transparents. This research has been carried out by using qualitative descriptive. The information determination technique has been done by performing purposive sampling because this research tries to seek deep information from people who knows the focus of the research very well. of this research shows that the performance of SAMSAT North Surabaya has been running properly according to the indicators which have been stated in the Regulation of Minister of the Empowerment of State Apparatus No. 001 of 2015 which relates to the guidelines of public service performance analysis includes public service standard which has been carried out well according to the existing regulation, intimation services has been formulated properly according to the main tasks of the organization, public satisfaction survey has been conducted periodically in 3-month periods, complaints management has been established to find out the complaints of taxpayers in order to be solved soon, and public service information system has been determined and implemented in accordance with the existing regulations.Keywords: Analysis, Performance, Public Service
PENGARUH TINGKAT SUKU BUNGA DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM Wulansari, Ria; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of interest rates, current ratio, total assets turnover, debt to equity ratio, return on assets, return on equity, earnings per share to the stock return. The sample are all companies which are listed in LQ 45 index in Indonesia Stock Exchange from 2012 to 2014. The analysis technique has been done by using multiple linear regressions analysis, model feasibility test (F test), multiple determination coeficients, and t-test. Based on the result of the research it has been found that the interest rate, total assets turnover, and debt to equity ratio has negative influence and insignificant to the stock price because the value of negative coefficient regressions and the significant value of t test is larger than 0,05. Current ratio, return on assets, and return on equity has signficant and positive influence to the stock return because the value of positive coefficient regressions and the significant value of t test is smaller than 0,05. earnings per share does not have any significant but positive influence to the stock price because the value of positive coefficient regressions and the significant value of t test is larger than 0,05.Keywords: interest rates, financial performance, stock return
PENYELENGGARAAN PELAYANAN PUBLIK PADA UNIT TERPADU SATU ATAP (UPTSA) KOTA SURABAYA Chintyawati, Rizky; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to evaluate the performance of public service management on Unit PelayananTerpadu Satu Atap (UPTSA) Kota Surabaya Timur which is located on Jalan Menur no 31C Surabaya. Thisresearch is conducted at UPTSA Kota Surabaya which is a public service institution which is formed by localgovernment of Surabaya to provide fast, easy, and transparent services to public. This research uses qualitativedescriptive research. The determination of informant technique is done by using purposive sampling since thisresearch is intended to seek for in depth information from the people who know a lot about the focus of thisresearch. The informant of this research is the UPTSA officers who have authorities in giving the requiredinformation. The result of this research shows that the performance of UPTSA is in accordance with theindicators which have been stated in the PERMENPAN No 001 of 2015 about the evaluation guideline of publicservice management which includes the standard of public service which has been carried out in accordance withthe prevailing regulations, the service announcement which has been formulated and has been carried outproperly, community satisfaction survey has been conducted periodically in every 6 months, the complaintmanagement is established and carried out properly but it requires improvement and additional of complaintmanagement officer, and public services information system which has been made based on the law but it has notbeen implemented properly so efforts are required in order to implement it in accordance with the prevailingregulationsKeywords: evaluation, performance, public service management
DAMPAK MANAJEMEN LABA PADA ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP RELEVANSI AKUNTANSI Isro’ah, Binti; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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This study aims to determine the effect of net cash flow, size of the company which is moderated by therelevance of accounting earnings management. The object of this study is a manufacturing companythat is registered in the PT. Indonesia Stock Exchange as many as 93 companies out of 143 companies,in this case the data used in the form of financial statements of 2009 to 2013. This study uses aquantitative approach. Research using statistical hypothesis testing tool to infer a causal hypothesisthat use testing (causal hypothesis). The sampling technique was done by purposive sampling. Thedata is taken from secondary data. Data analysis was performed with the aid of a computer programSPSS (Statistical Package for Social Sciences). Based on the results of the analysis show that there is apartial effect and positive net cash flow variables and the size of the company to the relevance ofaccounting (stock price). While the presence of earnings management as moderating variables canimprove the effect of firm size on stock prices but are not able to increase net cash flow effect on stockprices.Keyword : the relevance of accounting, the size of the company, the net cashflow, earnings management
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 Fidiana, Fidiana Firnandi Heliyanto, Firnandi Haziq, Juan Syakir Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Izzatul Yazidah, Izzatul Juliana Juliana Juliana Karamullah, Fernanda Ayu Khilmiyah, Isniatul Lailatul Amanah, Lailatul Larasati, Woro Lilis Ardini Lishanawati, Rd. Emilia Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina Mujio, Mujio Musaidah, Musaidah Musaidah N.K, Rahmawati Nasution, Irfan Sazali Novita Novita 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 Retnani, Endang Dwi Ria Wulansari, Ria Riyandini, Kristi Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Novitasari 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 syakur, Rosdiana T. Hidayat, Janthy Teguh Suryanto Toja, Veronika Rasdiana Trisdaningrum, Rinda Tuti Yanuarti Tutut Fitriati, Tutut Usiono Usiono Wahidahwati Wahidahwati, Wahidahwati Watiyah, Watiyah Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yani, Sanda Ummu Lutfi Ahk Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah