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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
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Felmawati, Erik Noviana; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to test the influence of liquidity, leverage, profitability and firm size to the stock return through the annual financial statement which has been prepared by food and Beverages Companies which are listed in Indonesia Stock Exchange. The independent variablesare current ratio, debt to equity ratio, return on asset and firm size. Meanwhile, the dependent variable is stock return. The population of this research has been obtained by using purposive sampling method on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) during 2011-2015 periods and based on the predetermined criteria, 8 food and beverages companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis with the instrument application of SPSS (Statistical Product and Service Solutions). The result of this research shows that DER give significant and negative influence to the stock return with its coefficient regressions is -0.460 and the significance level is 0,000. Meanwhile, CR, ROA and firm size do not have any influence to the stock return. The coefficient determination (R2) has found that R square is 0.352 or 35.2% which means that the capability of the independent variables in explaining the dependent variable is very low and limited.Keywords: Liquidity, leverage, profitability, firm size, stock return.
DAMPAK REVALUASI ASET TETAP TERHADAP PAJAK PENGHASILAN YANG TERHUTANG Atikasari, Teti Tri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTFixed assets is one of some company accounts which have large value. The current value of assets will not be the same with recorded on the financial position report. This factor encourage companies to conduct revaluation on their fixed assets to make it conform with the fair value. The revaluation of fixed assets is not the routin activity and involves professional to make it more effective in minimizing the burden of corporate tax. The Regulation No. 191/PMK.010/2015 i.e. Final tariff reduction income tax on the difference of fixed assets revaluation and the Regulation No. 169/PMK.010/2015 which determine the magnitude of the comparison between account receivable and capital expenditure for the calculation of Income Tax as many as four appeal one (4:1). The research method has been done by using descriptive method and qualitative approach. The amount of burden of payable corporate income tax when it does not run the assets revaluation is Rp. 987,169,750. When conducts assets revaluation is Rp 270,970,750. It has been found that with this condition the amount of the burden of the payable corporate income tax is smaller when the company conducts fixed assets revaluation than the company does not conduct fixed assets revaluation.Keywords:Fixed assets revaluation, Minister of Finance Regulation No.191/PMK.010/2015, Minister of Finance Regulation No.169/PMK.010/2015
PENGARUH KEPEMILIKAN SAHAM, PROFITABILITAS, LEVERAGE, DAN OPINI AUDITOR TERHADAP AUDIT DELAY Arumsari, Vivien Fitriana; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
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This research is meant to find out whether the influence of stock ownership, profitability, leverage, andauditor opinion to the audit delay on banking companies which are listed in Indonesia Stock Exchangein 2013-2015 periods. This research has been done by using purposive sampling method and appliedquantitative research. The data is the secondary data which is the financial statement of the companywhich has been obtained from www.idx.co.id. The samples are 33 companies with three observationperiods so 99 observation objects have been selected as observation objects. The independent variablesuses stock ownership, profitability, leverage, and auditor opinion to the audit delay. This research hasbeen done by using multiple linear regressions and statistics test the SPSS 20th version. Based on theresult of the research, it indicates that institutional ownership and profitability gives negative influencewhereas managerial ownership, leverage and auditor opinion does not give any influence to the auditdelay.Keywords: Stock ownership, profitability, leverage, auditor opinion, audit delay.
ANALISIS POTENSI PENERIMAAN PAJAK PENERANGAN JALAN DI KABUPATEN SIDOARJO Zakariyah, Eviyanti; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze the potency of highway lighting tax revenue at the district of Sidoarjo during the years of 2009 to 2013. To find out the potency of the revenue and the effectiveness of highway lighting tax a time series research data is required. The research which applies time series will help to know how the performance of highway lighting tax revenue is. This research is a qualitative research, while the data analysis technique applies the percentage descriptive method. The research is conducted at Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Kabupaten Sidoarjo and PT PLN (Persero) Distribusi Jawa Timur Area Pelayanan Sidoarjo. The calculation of the potency of highway lighting tax revenue describes that the determination Determination of the potential for street lighting tax in Sidoarjo is good enough. Realization also has exceeded a predetermined potential. The Industrial electricity tariff class is a class of electricity customers from PT PLN (Persero) which has the largest potency of highway lighting tax revenue when it is compared to the household and business electricity tariff class. The result of the calculation of the effectiveness of highway lighting tax revenue describes that the collection and the management of the highway lighting tax at district of Sidoarjo already quite effectiveness.Keywords: Highway Lighting Tax, Revenue Potency, Realization and Effectiveness.
PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Handayani, Nur; Fauziyah, Miftahul Reza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to examine the influence of the presentation local financial statement and the accessibility of local financial statements to the accountability of financial management. This research is a quantitative research. The population is the Local Apparaturs Working Units (SKPD) in the environment of the Municipal of Surabaya City. The sampling technique hasd been carried out by using purposive sampling method. The data collection techniques has been conducted in this research by using survey method. The data has been carried out by using the primary data in the form of questionnaires which have been issued to respondents. The analytical method has been run by using multiple linear regression analysis and the SPSS (Statistical Product and Services Solutions) 20.0.th version. The results of this research shows that the presentation of local financial statement has positive influence to the local financial management accountability and the accessibility of financial statements has positive influenceto the local financial management accountability.Keywords: The presentation of local financial statements, the accessibility of local financial statements, the accountability of local financial management.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP AKUNTAILITAS KINERJA Sari, Eka Kartika; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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This research is meant to find out the influence of the use of information technology and internal control to the performance accountability at Dinas Pendapatan dan Pengelolaan Keuangan Kota Surabaya. Based on the type of the research, this research employs quantitative method and the sample collection technique has been done by using purposive sampling. The data collection technique has been done by using survey method, The data analysis and the processing have been done by using multiple linear regressions and the support of SPSS Software (Statically Product and Service Solution). The result of the research shows that the use of information technology has significant influence to the performance accountability with the value of regressions coefficient is 12.324 and the significance value is 0.000 (alpha 0.05). The internal control has significant influence to the performance accountability with the coefficient regressions value is 2.373 and the significance value is 0.026 (alpha 0.05). Meanwhile, the R square value is 0.876 it means that 87.6% of the independent variable in this research can influence the dependent variable.Keywords: The Use of Information Technology, Internal Control, Performance Accountability
PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA LANSUNG Rahmat, Aris; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to prove empirically the influence of Local Own Sources Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) to the Direct Expenditure Allocation at Districts / Cities in Surabaya, Bangkalan, Gresik, Pamekasan, Sampang and Sumenep which are located in East Java. The population and samples are 6 governments of districts and cities in East Java. The period of sample observation is from 2010 until 2014.The research method has been conducted by using quantitative research and the secondary data collection technique. The data has been collected by using documentation method and it has been carried out by collecting, recording and calculating the data which are related to the research which have been done by using census method and then collecting six population of Districts/Cities i.e. Surabaya, Bangkalan, Gresik, Pamekasan, Sampang dan Sumenep. The research object has been done by using the document of the realization report of Regional Government Budget of districts / cities of Surabaya, Bangkalan, Gresik, Pamekasan, Sampang dan Sumenep and it has been obtained from the official sites of Directorate General of Local Government Financial Balance in the internet from 2010 to 2014. The data analysis technique has been carried out by using descriptive statistic, classic assumption test, regressions equation, and hypothesis test which consist of value of coefficient determination, statistic F value and t statistic value. The result of this research shows that Local Own-Source (PAD), General Allocation Fund (DAU), has significant and positive influence to the Direct Expenditure Allocation. Meanwhile, Special Allocation Fund (DAK) does not have any significant and positive influence to the Direct Expenditure Allocation.Keywords: Local Own-Sources (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK), Direct Expenditure Allocation.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP EFISIENSI KINERJA KEUANGAN PEMERINTAH DAERAH Kusuma, Aulia Rizka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to test the influence of the characteristic of the local government which is proxy by thesize of local government, prosperity, the dependence level on central government, leverage, and local expenditureto the financial performance of the local government based on the performance efficiency ratio. The population isall cities/districts local government in East Java Province in 2013-2015 periods. The sample collection techniquehas been carried out by using purposive sampling method and based on the predetermined criteria so 35cities/districts have been selected as samples. The secondary data has been carried out by using LKPD from theAudit Board of the Republic of Indonesia (BPK) East Java Province Representative. The analysis technique hasbeen carried out by using multiple linear regressions analysis. The data examination has been carried out byusing SPSS software 23.0 version. The result of R2 test shows that the independent variable is 35,5% and is64,5% has been influenced by other variables which are not included in the research. The result of t test showsthat prosperity and local expenditure has positive influence to the financial performance of local governmentbased on the performance efficiency ratio whereas the size of local government size, the dependence level oncentral government, and leverage do not have any influence to the financial performance of local governmentbased on the performance efficiency ratio.Keywords: The characteristics of local government, financial performance of local government, performanceefficiency.
PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA MODAL Pradana, Yosea Eka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Local cash expenditureis meant to meet some programs and specific requirements in order to improvepublic services which have occured in the area.The local cash expenditureis known as regional expenditure andthere is capital expenditure in regional expenditure. According to the goverment accounting standard (SAP) thecapital expenditure is the expenditure which is made by the local government in order to form capital to addfixed assets or inventories that give benefit more than one accounting period, including the expenses formaintainance in which the characteristic is to maintain or to increase its useful life andto increase the capacityand the quality of the assets. This researchis aimed to find out the influence of local own source revenue (PAD),general allocation fund (DAK) to the capital expenditure in 6 (six) districts in the East Java, i.e.: Probolinggo,Lumajang, Jember, Bondowoso, Situbondo and Banyuwangi. The data is secondary data in 2009-2014 periodswhich has been issued by the Directorate General of Local Goverment Fiscal Balance of Financial Department.The data analysis technique has beendoneby usingquantitative analysis. The results of these research shows thatthe local own source revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) havesignificant influence in capital expenditure, but the general allocation fund,it hasnegative influence. Whenthegeneral allocation fund (DAU)is increasedthen the capital expenditures is decreased and vice versa.Keywords: Local own source revenue (PAD),general allocation fund (DAU), special allocation fund (DAK)capital expenditure.
PENGARUH KOMPETENSI SDM DAN IMPLEMENTASI AKUNTANSI AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Wijayanti, Ratna; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is aimed to test the influence of the competence of human resources and the implementation accrualbased accounting to the quality of local financial statement at the District government of Madiun. The data isthe primary data. The sources of the data which has been used are the results of the filling in of questionnaires bythe respondents.The respondents in this research is the head of department, head office and chief financial officerin the of SKPD of the district goverment Madiun. 39 questionnaires which have been distributed, only 30 havereturned and can be processed. The data analysis in this research has been done by using the SPSS applicationassistance program (Statistical Product and Service Solution) version 20.0.The result of the research shows thatthe competence of human resources does not give any positive influence to the quality of the local financialreporting since its significance level is 0.237 > 0.05. Meanwhile the implementation of accrual based accountinggive positive influence to the quality of the local financial reporting with its significant level is 0.000.Keywords: The Competence Human Resources, the Implementation of Accrual Based Accounting, the Qualityof Financial Reporting Area
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