Articles
<![CDATA[PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Bachrudin, Burhan]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purpose of the research is to examine and to analyze the influence firm size to the firm value, theinfluence of leverage to the firm value, and the influence of managerial ownership to the firm value. Firm value isproxy by the PBV. The population is consumer goods industrial sector manufacturing companies particularly inthe field of pharmacy which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sampleselection has been carried out by using purposive sampling and certain criteria so 10 manufacturing companieswith 30 observations have been obtained. The data analysis method has been carried out by using multiple linearregressions analysis and the SPSS (Statistical Product and Service Solutions). Based on the result of theresearch, it shows a problem that leverage has significant and negative influence to the firm value with itsregression coefficient -4.113 and significance level 0.021, whereas firm size and managerial ownership does nothave any significant influence to the firm value. Simulatenously, independent variables have signfinicantinfluence to the dependent variables with its significance level 0.020.Keywords: Firm size, leverage, managerial ownership, firm value]]>
<![CDATA[ANALISIS BEBAN PENYUSUTAN ASET TETAP DALAM UNDANG UNDANG PERPAJAKAN ATAS PPh BADAN ]]>
<![CDATA[Sunyatama, Yohana Dini]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTThis research is a qualitative research in the form of analysis of financial statements and the lists of fixedassets. The sample is the lists of all fixed assets which are owned by the company and the financial statements ofPT. Bagoes Tjipta Karya. The result of the research shows that the company has applied straight-line depreciationmethod for all fixed assets with 8 years useful life. The researcher analyzes the calculation of depreciation expenseby comparing the calculation of depreciation expense of fixed assets which is based on Financial AccountingStandards and tax law at PT Karya Bagoes Tjipta The amount of income tax in accordance with FinancialAccounting Standards in 2013-2015 periods is amounted to Rp. 154,146,781 whereas according to the provisionsof the tax law is amounted to Rp. 148,927,007 so there is a difference about Rp. 5,219,774.It can be concluded thatthe company has already applied the depreciation method in accordance with Financial Accounting Standards andtax law i.e. the straight line method, but there is an error to the depreciation tariff of each rate of fixed assets, inwhich it leads to the changes in the company profits which give an impact on the amount of Corporate Income Taxwhich has to be paid by PT Karya Bagoes Tjipta.Keywords: income taxes, depreciation, corporate income tax]]>
<![CDATA[PELAKSANAAN AUDIT OPERASIONAL ATAS KINERJA SDM BAGIAN PEMASARAN PT ASURANSI JASA INDONESIA (Persero) ]]>
<![CDATA[Rachmaningtyas, Thea Anggun]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purpose of this research is to comprehend the implementation process of operational audit and to analyze the factor which influences the performance of human resources on marketing department. The analysis method has been done by using qualitative descriptive method and the data collection technique has been done by conducting observation, interview, and documentation which relevant to the operational audit on the performance of human resources at marketing department of PT Asuransi Jasa Indonesia (Persero) Kantor Cabang Surabaya II. The result of the research shows that the performance of human resources on marketing department of PT Asuransi Jasa Indonesia (Persero) Kantor Cabang Surabaya II has some problems i.e.: the result of premium revenue and the result of product sales of Aneka in 2015 is far from the target that has been determined by the company, the lack of appropriate communication approach with the external party and the lack of human resources on marketing department. The implication of the implementation of operational audit is expected to be able to measure the performance of human resources of marketing department and it can support in taking the right steps for the company.Keywords: Operational Audit, Performance Measurement, Marketing]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN PERUSAHAAN ]]>
<![CDATA[Kusumaningrum, Ryzka Yunisa]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[Opini audit merupakan salah satu pertimbangan penting dalam menentukan keputusan dalam suatu perusahaan dan sesuai dengan ketentuan standar akuntansi yang sudah diterapkan. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya dan kualitas audit terhadap pemberian opini audit going concern. Ruang lingkup penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan kriteria-kriteria yang telah ditetapkan yaitu perusahaan manufaktur yang tidak sedang pada proses delisting, menerbitkan laporan auditor independen selama tiga tahun berturut-turut dan menggunakan rupiah sebagai mata uang pelaporan. Berdasarkan kriteria yang telah ditetapkan memperoleh sampel sebanyak 99 perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini menggunakan model analisis regresi logistik dengan menggunakan alat uji statistik SPSS versi 21. Dari hasil analisa yang telah dilakukan, hasil penelitian menunjukkan bahwa variabel independen yang terdiri dari pertumbuhan perusahaan, ukuran perusahaan dan kualitas audit tidak berpengaruh terhadap pemberian opini audit going concern, sedangkan opini audit tahun sebelumnya berpengaruh terhadap pemberian opini audit going concern. Kata-kata Kunci : opini audit going concern, pertumbuhan perusahaan, ukuran perusahaan, opini audit tahun sebelumnya, kualitas audit.]]>
<![CDATA[PERAN AUDIT OPERASIONAL DALAM MENILAI KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH ]]>
<![CDATA[Fitriani, Anita]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The implementation of the operational audit in assessing service quality to the customer satisfaction and this research of the phenomenon which have been experienced by the subjects. The data collection technique has been performedby using observation, interviews and the documentation of internal data of the company. The result shows that the operational audit on the performance appraisal to the service function to assess the effectiveness and the efficiency of PT. Prusolid Citra Mandiri to comprehend the role of operational audit in assessing service quality to the customer satisfaction and analyzing matters that can improve the performance ofservice function to the customer satisfaction. In improving the service quality and the effectiveness and the efficiency service at PT. Prusolid Citra Mandiri in accordance with the standard procedure of service at PT. -Prusolid Citra Mandiri. It is expected from the research that has been carried outthat the management of the company is able to analyze and to makesome decisions to the improvement directionso operational audit of service function can be used as the control instrument on the division of insurance service so the effectiveness and the efficency of service function can be achieved.Keywords: Role of the operational audit, service quality, customer satisfaction]]>
<![CDATA[ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH ]]>
<![CDATA[Prasetyo, Rudi]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[This research is aimed to see the influence level of regional tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of Magetan district East Java. As the important institution in the economy therefore the oversight of good performance which has been done by the local revenue commission is required. The data of target financial statement and realization has been obtained from the local own source revenue of of Magetan district and Central Bureau of Statistics (BPS) of Surabaya East Java is started from 2005 to 2014 periods. The sample collection method has been conducted by using purposive sampling. The dependent variable of this research has been carried out by using local own sources revenue whereas the independent variables are local tax and local retribution. The statistic methods which have been conducted in order to analyze the data of local tax revenue and local retribution to the local own source revenue is the data management and the descriptive analysis. The result of data quality test shows that the data has been normally realized. The classic assumption test shows that there is a linear correlation among independent variables in the regression model. The result of goodness of fit test shows that local tax and local retribution is the explanatory variable of the local own sources revenue. Based on the result of linear regressions analysis with its significant level is 5% shows that the result of the research i.e. local tax has significant influence to local own source revenue whereas local retribution does not have any significant influence to the local own source revenue, meanwhile local retribution does not have any significant influence to the local own source revenue and local tax and local retribution simultaneously have significant influence to the local own source revenue.Keywords: Budget target, budget realization, local revenue, local own source.]]>
<![CDATA[AUDIT OPERASIONAL DALAM PENILAIAN KINERJA FUNGSI PELAYANAN PADA TICKETING PT SRIWIJAYA AIR ]]>
<![CDATA[Kumalayanti, Cindi Claudya]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purposes of this research i.e.: (1) to understand the role of operational audit in improving the service functions effectively and efficiency of service and (2) to analyze some factors which have caused the effectiveness and the efficiency of performance in service department. The data analysis technique has been done by using descriptive analysis and the qualitative analysis approach by collecting the required data which is related to the operational audit of the service function in Sriwijaya Air Distrik Surabaya. The result of the research shows that the problems that have been encountered by Sriwijaya Air Distrik Surabaya is the performance and the attitude as the ticketing officer cannot besaid to be very good because to behave and to deal with prospective passengers the ticketing officer does not implement the principle of respect and joke in front of the passengers can make bad image to the company. But, in general, the implementation of the service activities in Sriwijaya Air Distrik Surabaya have been running effectively and efficiently and have met the standard service procedures of Sriwijaya Air which have becomes the guide lines of the company.Keywords: Operational Audit, Service Function, Effectiveness and Efficiency.]]>
<![CDATA[PERHITUNGAN PENDAPATAN DAN BEBAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN JASA ]]>
<![CDATA[Rahmadi, Adha]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purpose of this research is to assess the financial performance of PT. Asuransi Jiwa Sequislife and the recognition ofpremium incomeandclaims expenseswithFinancial Accounting StandardsStatement (PSAK) No. 36. The result of this research shows that it has been found from the resultof analysis that the work plan and target from the sources of revenue, only the premium income has not fulfilled the target and the principle of income recognition which is basically compatible with Financial Accounting StandardsStatement (PSAK) No. 36, and the measurement of the revenue even though it cannot be explained in detail in the Financial Accounting Standards Statement (PSAK) No. 36 since it is considered as the general matters or things that are not regulated in the Financial Accounting StandardsStatement (PSAK) No. 36.Keywords: Financial Performance of Service Company, recognition of income and expenses, PSAK No. 36.]]>
<![CDATA[EVALUASI AUDIT OPERASIONAL TERHADAP PENINGKATAN KINERJA PELAYANAN PT POS INDONESIA (PERSERO) SURABAYA ]]>
<![CDATA[Irawati, Dini]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The satisfaction and service expectation which is desired by the customer, it can simplify the post office to determine new policies which is more right on target to improve the financial benefit which can be more profitable for the unit of organization, since the customer satisfaction is one of the factors which determine the competitiveness to win the competition. Because, if the customers feel unsatisfied they will leave the post office and switch to other products or services which have been provided by other business entities. The research is conducted in PT. Pos Indonesia (Persero) in the area of Surabaya. Qualitative approach is the research procedure which generates written or spoken descriptive data from the observed people or behaviour. The result of the research shows that PT Pos Indonesia has implemented its policies and strategies on the one year short term plan which has been described in the Company Activity Plan and Budget (RKAP) which is prepared by each division. The preparation is based on the Strategic Direction of Management (ASM) which is the description of company strategy. Ideally, every initiative on Activity Plan and Budget (RKA) should refer to the long term program, strategic themes and Strategic Direction of Management (ASM) on the related years. Strategic Direction of Management (ASM) is the mediator between work program and RJPP.Keywords: The Evaluation of the implementation of Operational Audit, the Improvement of Service Performance, the financial benefit.]]>
<![CDATA[PELAKSANAAN AUDIT OPERASIONAL ATAS PENILAIAN KINERJA FUNGSI PELAYANAN PADA PT MITRA PINASTHIKA MUSTIKA SURABAYA ]]>
<![CDATA[Sulistyowati, Desi]]>;
<![CDATA[Ngumar, Sutjipto]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purposes which is want to be achieved in this research are i.e.: (1) to comprehend the importance of the implementation of operational audit as one of performance evaluations and improvement on the service function, and to generate the improvement on the management activity or activity and the result achievement of the service function, and (2) to evaluate the function or the role of operational audit which has been carried out whether it is really effective or not for the improvement of the company in general and particularly the service function.Keywords: Operational Audit, Service Function, Effectiveness, Efficiency]]>
