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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Profita : Komunikasi Ilmiah dan Perpajakan Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Proceeding of World Conference Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Hikmayo: Jurnal Pengabdian Masyarakat IIJSE
Budi Riharjo, Ikhsan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH PERILAKU BELAJAR SISWA DAN KECERDASAN EMOSIONAL TERHADAP STRES MENGHADAPI UJIAN NASIONAL PADA MATA PELAJARAN AKUNTANSI MADRASAH ALIYAH DI KABUPATEN TUBAN Sudjatmiko, Bagus; Kurnia, Kurnia; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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This research was conducted with the aim of analyzing whether there is influence student behavior and emotional intelligence to stress in the face of national exam accounting subjects. The results showed that: behaviors of student learning and emotional intelligence gives significant influence on the national exams stress on accounting subjects. If the students learning behavior and emotional intelligence lead to increased stress on the face national exam accounting subjects decreased, and vice versa.Keywords: Behavioral learning, emotional intelligence, stress exams
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Jaladri, Engson Qinaris; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to test empirically the influence of human research quality, internal control system, facilities and infrastructures, and organization commitment to the effectiveness of the implementation of accrual based government accounting standard. This research is used qualitative approach. The sample collection method has been done purposive sampling. The data is primary data which has been obtained by issuing questionnaires. The data analysis technique has been carried out by using multiple liniear regressions. The result of this research shows that human resources do not have any influence to effectiveness of the implementation of accrual based government accounting standard. Meanwhile, internal control system, facilities and infrastuctures, and organization commitment has positive influence to the effectiveness of the implementation of accrual based government accounting standard.Keywords: Accrual based government accounting standard, human resources quality, internal control system, facilities and infrastuctures, organization commitment
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Windasari, Okta; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of research is to find empirical evidence of (a) the influence of good corporate governance mechanism, profitability and corporate social responsibility disclosure to the firm value, (b) the influence of good corporate governance mechanism and the profitability level of corporate social responsibility, (c) the influenceof good corporate governance mechanism to thefirm value and corporate social responsibility as the intervening variable, (d) the influence of the profitability level of firm value and corporate social responsibility as the intervening variable. This research uses secondary data and the samplesare manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The samples are 37 companies with 148 observations. The data analysis has been done by using multiple linear regressions analysis and Path Analysis test. The result of the research shows that good corporate governance and corporate social responsibility does not give any influence to the firm value. Profitability give positive influenceto the firm value. Good corporate governance give positive influence to the corporate social responsibility. Profitability does not give any influenceto the corporate social responsibility. Corporate social responsibility is not the intervening variable in the influence mechanism of good corporate governance and profitability to the firm value.Keywords: good corporate governance, profitability, corporate social responsibility, firm values.
PENGUKURAN KINERJA INSTANSI PEMERINTAH DALAM PERSPEKTIF VALUE FOR MONEY Suwandi, Mega Maranda; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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The purpose of this research is to find out and to analyze the performance of the Department of Archive andLibrary of Surabaya City is measured by using value for money approach, i.e.: economy, efficiency andeffectiveness. The research method has been carried out by using descriptive qualitative and the source of data isthe primary and the secondary data.The result of the analysis and the discussion shows that in determiningeconomic performance is done by considering input and market price. The efficiency performance is reviewed byusing the comparison between the output that has been generated and the input that has been used (cost ofoutput). The effectiveness performance is measured by comparing the target of SKPD which has carried out thenew pattern system and the visitors who have visited the library of Surabaya city and the target realization. Thedevelopment of performance measurement model in value for money perspective requires the development ofindicator which includes input, output, and outcome. So, the performance indicators i.e.: economy, efficiency,and effectiveness are relevant with the objectives of activities and work program.Keywords:Value for money, economy, efficiency, effectiveness
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR Yulindasari, Eka Pungky; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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The purpose of this research is to examine the influence of current ratio, debt to equity ratio, return on asset,total asset turnover to the market reaction. The population is all consumer goods industry sector manufacturingcompanies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection techniquehas been done by using purposive sampling with predetermined criteria so 17 sample companies with 3 yearobservations. The data analysis has been carried out by using multiple linear regressions analysis. The result ofthe research shows that 1) current ratio, 2) total asset turnover give positive influence to the market reactionwhereas 3) debt to equity ratio give negative influence to the market reaction. Meanwhile, 4) return on asset doesnot give any influence to the market reaction. It has been found from the formulation of four hypothesis, threehypothesis are suported by the result of the research whereas one hypothesis i.e. the influence of return on asset tothe market reaction is not supported by the result.Keywords: Current ratio, debt to equity ratio, return on asset, total asset turnover, market reaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN DAERAH PROVINSI JAWA TIMUR Ashrawiyadi, Irshani; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to find out the influence of human resources quality, the use of information technology and the internal control to the Reliability of Financial Reporting with case study at Local Apparaturs Working Unit (SKPD) in East Java Province. This research is a quantitative research. The data collection method has been done by conducting survey. The data uses primary data which has been obtained by issuing questionnaires to the respondents. The sample collection technique has been done by using purposive sampling method. The numbers of samples are 96 respondents. Meanwhile, the analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that the human resources quality, the use of information technology and the internal control give positive influence to the Reliability of Financial Reporting. The result of the research has supported all of the hypotheses which has been formulated in this research.Keywords: Human resources quality, the use of information technology, internal control, the reliability of financial reporting.
PENILAIAN KINERJA RUMAH SAKIT DAERAH KOTA BLITAR: PRESPEKTIF VALUE FOR MONEY Prastiwi, Elisa Eka; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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The purpose of this research is to find out how the measurement concept of value for money is implemented in assessing the performance of Rumah Sakit Umum Daerah Mardi Waluyoof Blitar city.This research conducted by using qualitative approach. The data collection technique is carried out by using documentary and interview technique whereas the data analysis technique is carried out by using descriptive qualitative.The result of research shows the hospital has successfully achieved the expected efficiency and effectiveness level. The efficiency performance considered from comparison between input and output in which work program plan and activity of agency can be achieved and realized in accordance with expected target. Meanwhile, the effectiveness performance can be seen from the results of achievement input and output in objectives can be realized in accordance with the expected target. Even though the efficiency and the effectiveness of performance the hospital can be achieved, nevertheless the development to performance indicator value for money is needed. So, it can explain comprehensively performance achievement the hospital either it is seen from management capability in obtaining and using their economic resources or the capability in achieving operational objectives.Keywords: Performance, Hospital, Value for Money
PENGARUH SISTEM INFORMASI, KOMITMEN MANAJEMEN, BUDAYA ORGANISASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Nurviasari, Rizki; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test empirically the influence of information system, management commitment and organization culture to the institution performance accountability of Local Government of Surabaya. The population is the head of department and the head of the section in the local apparatus work unit (SKPD) in the environment of Local Government of Surabaya. The sample collection technique has been done by using purposive sampling method. The data collection has been done by using survey method which has been obtained by issuing questionnaires to the respondents. The data has been obtained from the deployment of 90 questionnaries to employees maker and compilers of the report on accountability and performance of government (LAKIP) in the local apparatus work unit of surabaya. A total of 86 questionnaries were retured and 80 questionnaires (89%) filled out completely and can be processed. The analysis technique has been done by performing multiple linear regressions analysis model. The result of the research shows that information system has positive influence to the institution performance accountability of Local Government of Surabaya, management commitment has positive influence to the institution performance accountability of Local Government of Surabaya and the organization culture has positive influence to the institution performance accountability of Local Government of Surabaya.Keywords: Information System, Management Commitment, Organization Culture, Performance Accountability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA SKPD KOTA KEDIRI Downida, Antok Noven; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to test and to analyze the empirical influence of internal control, obedience onaccounting rules, and asymmetric information to the tendency of accounting fraud. The population is FinancialManagement Officer (PPK) at the Local Apparaturs Working Unit (SKPD) and Regional FinancialManagement Working Unit (SKPKD) in Kediri.The data collection technique has been done by issuingquestionnaires.This research is quantitative research is research that focuses on testing hypothesis wit statisticalmethod analysis tools and produce results that can be generalized. The data is the primary data which has beencollected by issuing questionnaires to the respondents.This study uses assumption test normalias klasaik is test,test multicoloniarity and heteroscedasticity test. The data source is the opinions and perceptions of eachpersonnel within the government agency responsible for making or preparing financial reports. The researchmethod has been conducted by using quantitative method. The data analysis technique has been done by usingmultiple linear regressions analysis.Based on the result of the research, it has been found that internal controland obedience on accounting rules has negative influence to the tendency of accounting fraud. Meanwhile,asymmetric information has positive influence to the tendency of accounting fraud.Keywords: Internal control, obedience on accounting rules, asymmetric information, tendency of accountingfraud
PENGARUH PROFITABILITAS, FREE CASH FLOW, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Zuhria, Siti Fatimatul; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This study aimed to analyze and examine the effect of profitability, free cash flow, sales growth and size of thecompany debt policy. The population in this study are firms Food and Beverages in the Indonesia StockExchange. The sampling technique used purposive sampling, data collection techniques using documentationtechnique derived from the annual report. Analysis of data using multiple linear regression analysis. The resultsof this study indicate that profitability has a negative impact, which means companies with a high rate of returnthat allows the company to finance the majority of internal funding, free cash flow has a negative relationshipmeans with their free cash flow that is higher by a manager can be used to pay debt , to distribute dividends toshareholders, and to finance the companys operations and can be reinvested, sales growth has a negativeimpact, which means that companies that have a high acceptance, it means having the ability of internal fundingis high, while the size of the company has a positive effect means that the size of the company which likely meanscompanies have more stable cash flow, the lower the risk of defaults, and have easy access to creditKeywords: profitability, free cash flow, sales growth, firm size, debt policy.
Co-Authors Achmad Fawaid Ansori Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Binti Nur Habibah, Binti Nur David Efendi Dewi Kusmaya Sari Dharmawan Supono Hadi Saputro Diah Febriana, Diah Djawoto Elisa Eka Prastiwi, Elisa Eka Engson Qinaris Jaladri, Engson Qinaris Ernawati Ernawati Farah Wahyu Fauzia, Farah Wahyu Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Mandasari, Erly Putri Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Nenny Syahrenny Ni Putu Dewi Maharani Nugroho, Novianto Eko Nur Fadjrih Asyik Nur Handayani Nur Laily Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Prijati, Prijati Priyadi, Maswar Patuh Putri Aunillah Wardhani, Putri Aunillah Putri, Wulan Suci Ika Rohmatulloh, Lailatun Rosidah, Nofi Ruminingsih Ruminingsih Safitri, Friska Dian Santoso, Rizky Darmawan Sidharta, R. Yudi Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Toja, Veronika Rasdiana tri yonowati Triyonowati Triyonowati Tunya, Maria Grasella Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah