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All Journal Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Ilmu dan Riset Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Kontribusia : Research Dissemination for Community Development Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences GUYUB: Journal of Community Engagement Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Riset Perbankan, Manajemen dan Akuntansi Lead Journal of Economy and Administration Journal of Social Commerce Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Mildawati, Titik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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IMPLEMENTASI SISTEM MANAJEMEN MUTU ISO 9001:2008 PADA PT METABISULPHITE NUSANTARA Marbun, Syafriningsih Laila; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the implementation, the supporting and the inhibiting factor and the benefit in implementing the Quality Management System ISO 9001:2008 on PT Metabisulphite Nusantara. The result of this research describes that the requirements of Quality Management System ISO 9001:2008 have been fulfilled by PT Metabisulphite Nusantara. However, in the 7th clausal, the realization of product to be exact in 7.3 clausal, the development and design has not been carried out by PT Metabisulphite Nusantara. The supporting factors i.e.: fund, involvement and cooperation of all parties, compliance and consistency of the employees, the fulfillment of a facilities, the modern technology and information system. The inhibiting factor is there are some employees who have been found that they are lack of comprehension of ISO 9001:2008. The employees need to adapt and to try hard to comprehend on what will be targeted. The benefits in the implementation are: the achievement of company’s vision and mission is more systematic, efficiency and effective, profit has increased, trust and satisfaction of the end-users product has made the enhancement of the number of customers, the work is more focus and directed, the documentation system is getting better, a well supervised quality system, and the enhancement of the image of PT Metabisulphite Nusantara.Keywords: Implementation, Quality Management System, ISO 9001:2008.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Susilo, Moch Septiawan; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to analyze Good Corporate Governance factor (GCG) to the range of disclosure of Corporate Social Responsibility (CSR) at the company’s annual report in Indonesia specifically the State-Owned Enterprises (BUMN) companies. The GCG variable is proxy by the size of board of commissionaires, the proportion of board of independent commissioner, the managerial stock ownership, the concentrated stock ownership, the public stock ownership, the firm size and the leverage ratio. The result of this research shows that: (1) the size of board of commissioner variable has positive influence to the range of disclosure of Corporate Social Responsibility; (2) the proportion of independent board of commissioners does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (3) managerial stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (4) concentrated stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (5) public stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (6) firm size does not have any positive; and (7) leverage ratio does not have any positive influence to the range of disclosure of Corporate Social Responsibility.Keywords: Corporate Social Responsibility, Board of Commissioners, Ownership Structure, size, and Leverage.
PENGARUH ARUS KAS BEBAS TERHADAP NILAI PERUSAHAAN DIMEDIASI MANAJEMEN LABA Harijanto, Victor Aquino; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is aimed to test the influence of free cash flow to the earnings management, the influence ofearnings management to the corporate value, and the influence of free cash flow to the corporate value, and alsoto find out whether the influence of free cash flow to the corporate value has mediated by the earningsmanagement. The population of this research is all manufacturing companies of industrial sector of consumergoods which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection has been doneby using purposive sampling technique therefore 16 companies have been selected. The data analysis has beencarried out by using simple linear regressions, multiple linear regressions and path analysis in order to detectthe indirect influence through earnings management. Based on the result of the research, it can be concludedthat free cash flow has negative influence to the earnings management, earnings management has positiveinfluence to the corporate value, and free cash flow has positive influence to the corporate value, earningsmanagement does not mediate the correlation of free cash flow to the corporate value because the directinfluence is greater that indirect influence.Keywords: free cash flow, earnings management, corporate value.
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERUBAHAN LABA Riyana, Riyana; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of Book Tax Differences which are the permanent / fixeddifferences and the temporary / time differences to the profit changes on the mining companies which arelisted in Indonesia Stock Exchange in 2010-2014 periods. The hypotheses in this research i.e. (1) thepermanent differences have influence to the changes of accounting profit on the next periods. (2) Thetemporary differences have influence to the changes of accounting profit on the next periods.The samplesare 21 mining companies which are listed in Indonesia Stock Exchange (IDX) and these mining companieshave been selected by using purposive sampling from 2010 to 2014. From this data, 84 observations havebeen obtained as the research samples. The financial statement data has been obtained from Indonesia StockExchange STIESIA and www.idx.co.id. The quantitative method which has been carried out by using themultiple linear regressions as the analysis technique is applied as the research method.The result of theresearch shows that: (1) the permanent differences have negative influence to the changes of accountingprofit on the next periods. The permanent differences have negative influence since the items which exist inthe variables are re-added to the fiscal reconciliation. It has shown that the permanent / fixed differencesare the shaping component of book tax differences which influence the profit changes one period to thefuture. (2) The temporary differences have positive influence to the accounting profit on the next period. Thisvariable has positive influence because of the existence of the benefit of the deferred tax. It shows that thetemporary / time differences which are the shaping component of book tax differences has influence to theprofit changes on the next period.Keywords: Book Tax Differences, Permanent Differences, Temporary Differences, Profit Changes.
PENGARUH KINERJA KEUANGAN DAN PERTUMBUHAN POTENSIAL TERHADAP KEBIJAKAN DIVIDEN Putri, Rosyida Sutrisno; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of liquidity, leverage, profitability, and potential growth to the dividend policy. Liquidity, in this research, is measured by using current ratio (CR) formula, leverage is mesured by using debt to equity ratio (DER), profitability is measured by using return on equity (ROE), potential growth (PP) is measured by using potential growth formula and dividend policy is measured by using dividend payout ratio formula (DPR). The population is all companies which engage in the field of consumers and goods sector manufacturing industries which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The total samples are 15 companies which have been determined by using purposive sampling. The data analysis instrument in this research is the multiple linear regressions analysis. The analysis techniques have been carried out by using F statistic test and t statistic test. The result of the research shows that current ratio or liquidity does not have any influence to the dividend policy. Leverage, in this case DER, does not have any influence to the dividend policy. Return on equity or profitability gives influence to the dividend policy. Potential growth gives influence to the dividend sharing policy of the company.Keywords: Liquidity, leverage, profitability, potential growth, dividend policy.
PENGARUH RASIO KEUANGAN DAN FCF TERHADAP NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI Mayarina, Nana Ayu; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research is meant to test the influence of profitability, liquidity, leverage, and free cash flow to the firmvalue with dividend policy as the moderating variable. The population is all property and real estate companieswhich are listed in Indonesia Stock Exchange (IDX) during the 2011-2015 periods. The sample collection hasbeen carried out by using purposive sampling method. The data analysis technique has been done by usingmultiple linear regressions analysis and the interaction test is Moderated Regression Analysis (MRA) and theinstrument of IBM SPSS Statistics 20. The result of this research which has been done by using multiple linearregressions shows that profitability has positive influence to the firm value. Meanwhile the variables liquidity,leverage and free cash flow do not have any influence to the firm value. The result of the analysis research ofmoderating variable which has been done by using interaction test of Moderated Regression Analysis (MRA)shows that the dividend policy is only capable to moderate the influence of profitability to the firm value, but itdoes not capable to moderate the influence of liquidity, leverage, and free cash flow to the firm value.Keywords: Profitability, liquidity, leverage, free cash flow, firm value.
EFEKTIVITAS PEMBERLAKUAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TERHADAP PAD KABUPATEN SIDOARJO Choirunnisa, Choirunnisa; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research has been conducted in the Department of Revenue, Financial Management and Assets (DPPKA) of Sidoarjo district. The purpose of this research is to find out the contribution of local tax and local retribution to the Local own-sources revenue (PAD), the effectiveness of the enactment of Laws No. 28 of 2009 about the local tax and local retribution (UU PDRD), as well as the efforts of the Department of Revenue, Financial Management and Assets (DPPKA) of Sidoarjo district in order to increase the local tax and local retribution (PDRD) which can support the enhancement of local own-source revenue (PAD). The result of the research shows that the contribution of the local tax to the local own-source revenue is already high whereas the contribution of the local retribution to the local own-source revenue is still low. The effectiveness of local tax and local retribution laws (UU PDRD) experiences enhancement, since the enactment of local tax and local retribution laws (UU PDRD), great authority is given to the local government in the field of local taxation moreover there are 4 additional of new tax types which will be collected by the local government i.e. cigarettes Tax, land and building of rural and urban tax, swallows’ nest Tax, and fees on the acquisition of rights to land and buildings (BPHTB) so that it will increase the local own-source revenue every years.Keywords: Local Tax, Local Retribution, Local Own-Source Revenue.
Pengaruh Modal Intelektual dan Kebijakan Dividen Terhadap Nilai Perusahaan Fakhrudin, Muchamad Imam; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThe purpose of this research is to examine the influence of intellectual capital and dividend policy to the firm value.Intellectual capital is measured by using value added intellectual coefficient (VAIC), devidend policy is measured byusing dividend payout ratio (DPR) formula and firm value is measured by using price to book value (PBV) formula.This research has been done by using quantitative approach by using multiple linear regressions analysis. The data isthe secondary data which is originated from property, real estate, and building construction companies which are listedin Indonesia Stock Exchange in 2011-2015 periods. The sample collection has been carried out by using purposivesampling method. The data processing has been done by using SPSS 23rd version. The resul of the research shows thatintellectual capital give positive influence to the firm value which means that when the value of intellectual capital isgetting large, the firm value is getting large as well. Dividend policy gives positive influence to the firm value whichmeans that when the dividend which is paid to the stockholders is getting large, the firm value is getting large as well.Keywords: Intellectual Capital (VAIC), Dividend Policy (DPR), Firm value (PBV).
EVALUASI SISTEM PENGENDALIAN INTERNAL PAJAK DAERAH DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN SURABAYA Virdaleny, Virdaleny; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The background of government Internal Control System is the organization of activities at government agency,wich start from planning, implementing, monitoring, and up to the responsibility wich should be implemented in order,undercontrol, efficient, and effective. so the system wich can provide adequate convenience if the organization of activites at government agency can achieve its objectives efficient and effectively, the internal control of central and regional governmenton the basis of Government Regulation No. 60 of 2008 about the Government Internal Control System is required. This research is aimed to evaluate the Internal Control System on the local tax revenues to the Department of Revenue and Financial Management in Surabaya. The object of this research os the Department of Revenue and Financial Management (DPPK) in Surabaya. This research has been done by using qualitative descriptive method.The result of the research show that the internal control system of local tax revenue to the Department of Revenue and Financial Management (DPPK) in Surabaya is in accordance with Government Regulation No. 60 of 2008. The systems and procedures of local tax revenue in the Department of Revenue and Financial Management (DPPK) in Surabaya has been running well, it is suggested to give moreimprovement in developing the systems and procedures so that tax revenue can be run in accordance with the procedure.Keywords: internal control system, local taxes, local income
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP DIVIDEND PER SHARE Rahmasari, Mia Nur; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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This research is meant to examine the influence of profitability which is proxy by return on equity (ROE) andearnings per share (EPS), leverage which is proxy by debt to equity ratio (DER) and firm size which is proxy bythe natural logarithm of assets to the devidend per share on manufacturing companies which are listed inIndonesia Stock Exchange. The samples are manufacturing companies which are listed in Indonesia StockExchange in 2010-2012 periods and these companies have been selected by purposive sampling. 23 companieswith three-years period with 69 observations have been selected as samples. The analysis method has been carriedout by using multiple linear regressions, classic assumption test, test the feasibility of model has been done byusing F test and R2 test and the hypothesis test has been done by using t test. The result of this research showsthat return on equity (ROE), earnings per share (EPS), and firm size have positive influence to the devidend pershare (DPS) is suitable with the information content or signaling hypothesis whereas debt to equity ratio (DER)gives negative influence of the dividend per share (DPS) is suitable with the pecking order theory.Key words: return on equity, earning per share, debt to equity ratio, firm size, dividend per share.
Co-Authors - Lussiana Agung Kristiawan Agustina Dianova Andiani, Legri Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arifin, Sugeng Moh Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Bambang Suryono Bambang Suryono, Bambang Budi Riharjo, Ikhsan Cahyaning Novitasari, Cahyaning Choirunnisa Choirunnisa, Choirunnisa Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Fransisca, Linda Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Iffah Qonitah Ikhsan Budi Rihardjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Muhammad Reza Pahlawan Nenny Syahrenny Nenny Syahrenny Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Permatasari, Isti Priyadi, Maswar Patuh Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Rachmad Abdullah Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Ratnasari Yahya, Dian respatia, wimba Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila Syahrenny, Nenny tri yonowati Triyonowati Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wahidahwati Wahidahwati, Wahidahwati Wimba Respatia Wismandana, Nicho Budi yahya yahya Yahya Yahya Yahya Yahya Yuliana Anggreani Dua Delang Kolit