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All Journal Jurnal Ilmu dan Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Humanism : Jurnal Pengabdian Masyarakat
Idayati, Farida
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH SEBAGAI SUMBER PAD KOTA SURABAYA Novayati, Fenni; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the effectiveness level and to find out the amount of local tax as the source of Local Own Source Revenue. The research object is local tax which has been collected by the government of Surabaya city in from 2011 to 2014. This research is qualitative research which is done by using secondary data source in the form of financial statement on the local tax revenue and the Local Own Source Revenue in 2011-2014 periods. The data collection has been done by conducting interview and documentation. The data analysis technique has been done by using the analysis of effectiveness level of local tax and the contribution analysis of local tax.The result of this research shows that the effectiveness level of local tax of Surabaya city includes the effectiveness criteria with the average effectiveness level each year is 96.25%. It can be stated that the government Surabaya city has succeeded in conducting the collection of local tax. The contribution of each local tax post to the Local Own Source Revenue city Surabaya city is in the category of very poor up to medium, in the other words the contributions of each local tax components is in the range of more than 0 percent up to 25 percents to the Local Own Tax.Keywords: Effectiveness level, contribution, local tax, Local own tax.
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN FLORES TIMUR Tobi, Maria Regina; Idayati, Farida
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 assess the financial performance of the local government of East Flores district by using financial ratio analysis to the Local Government Budget of East Flores district in 2012-2014 fiscal years.This research is case study research and descriptive approach. The analysis which has been applied to analyze the local financial performance is independency ratio, fiscal decentralization level ratio, effectiveness ratio, efficiency ratio, and expenditure harmony ratio. Meanwhile, the calculation of share and growth, map of local financial capacity, and financial capability index has been applied to analysis the local financial capability.Based on the result of the analysis and the calculation of local financial performance, it can be concluded that the patterns of the correlation and the local independency level of East Flores district is in instructive criteria. The fiscal decentralization level of East Flores district is still low but the effectiveness level of local financial management of East Flores district can be stated quite effective and the efficiency level of local financial management of East Flores district can be stated less efficient. The expenditure harmony ratio describes that between direct expenditure and indirect spending has not balanced yet. Based on the result of the calculation and the analysis of local financial capability, it can be concluded that the condition of the financial capability of East Flores district has not ideal yet. It can be seen from the result of the calculation of share and growth which shows that the position of East Flores district is in the Quadrant II. The financial capability of East Flores district is in high category when it is considered from the result of the calculation of financial capability index of East Flores district.Keywords: local finance, financial ratio, local government budget, financial performance
ANALISIS KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD Kulsum, Yelika; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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This research is meant to measure the performance of the company by analyzing and evaluating the performance of PT Kereta Api Indonesia Daerah Operasi 8 Surabaya by using Balanced Scorecard method as the performance measurement instrument. This measurement is done by using four perspectives i.e.: financial, customer, internal business, and growth and learning. This research is qualitative descriptive research. The data collection technique is done by performing field survey, questionnaires, observation, and interview.The result of financial perspective shows that return of investment undergoes reduction since the company undergoes quite large asset enhancement so it reduces profit. Meanwhile, the calculation of gross profit margin and operating profit margin shows quite well result. Based on the customer perspective, it shows quite well result when it is considered from the respond of the customer, based on the internal business perspective, it shows quite well result, and based on the growth and learning perspective, it has been found from the retention of the employees shows a less good performance when it is considered from the number of employees which decreases every year. Meanwhile, it can be categorized quite well when it is considered from the percentage of employees who participate in training.Keywords:Balanced Scorecard, Company Performance, Customer Satisfaction, Performance Assessment
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA ARUS KAS PERUSAHAAN Widyaningsih, Wit; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the stages of preparing cash flow statement and calculatingthe ratio analysis of cash flow statement to measure the effectiveness of financial performance of a company andto find out efforts that have to be carried out in order to increase the cash flow.This research is a qualitativedescriptive research that is meant to describe the condition that has occurred, to observe, to disclose, and toillustrate correctly things that are being handled and to make conclusion. The data analysis has been done byusing the ratio analysis of cash flow statement. The result of the calculation of cash flow statement and theanalysis of cash flow statement shows that the effectiveness of financial statement of PT Kembang BulanSurabaya in 3 year periods (2011-2013) shows less good financial performance, it can be seen from thecalculation of 2012 cash flow statement, the net cash of the operating activity shows the result is negative valueand the result of cash flow analysis ratio shows that the operating cash flow ratio in 2011-2013 periods is under1. The result of calculation ratio which shows negative value and operating cash flow ratio which is under 1describes that PT Kembang Bulan Surabaya is unable to meet its obligation and its commitments. This inabilityis caused by in 3 year periods (2011-2013) PT Kembang Bulan Surabaya has not presented their cash flowstatement and has not performed cash flow statement analysis so the financial performance cannot be knownearly to do some improvements particularly to improve the cash flow of the company.Keywords: Cash Flow Statement, Cash Flow Statement Analysis, and the Effectiveness of Cash Flow Statement
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA PERUSAHAAN JAKARTA ISLAMIC INDEX Putri, Sherly Arnandia; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTFinancial statement has experienced a lot of changes in the last years. This research is required to be analyzed in order to evaluate the performance which has been achieved by the company management in the past and as the consideration in preparing the company plan in the future. This research is meant to analyze the influence of financial performance to the stock price at Jakarta Islamic Index which are listed in Indonesia Stock Exchange in 2011-2015 periods.This research has been carried out by using the secondary data which has been obtained from the financial statement in Indonesia Exchange (IDX). The sample collection technique has been done by using purposive sampling method and the samples are 19 companies, 95 data have been obtained as the observation data. There is multicollinearity assumption test in one of the variables i.e. Return on Equity (ROE) that should be eliminated because of the occurence of multicollinearity syndrom.The result of the research shows that current ratio (CR) does not give any influence to the stock price, return on asset (ROA) give influence to the stock price, earnings per share (EPS) give influence to the stock price, and debt to equity ratio (DER) does not give any influence to the stock price.Keywords: Current Ratio (CR), Return on Asset (ROA), Earnings per Share (EPS), Debt to Equity Ratio (DER), Stock Price.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH DAN BANK SWASTA MENGGUNAKAN METODE CAMEL Tiarso, Ernissa Nandiati; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTBanking industry has experienced many changes in the last years. This industry has become morecompetitive becauseof variousregulationswhich have been set by Bank of Indonesia. State Commercial Banks andPrivate CommercialBanks haveexperienced tight competition in order to attract customers whose desiresinhaving banking services are always changes. This research is aimed to find out the comparison the financialperformance between state commercial banks which are owned by the government and private commercialBankswhich are owned by private owners in Indonesia by using CAMEL method (Capital, Asset, Management,Earnings, Liquidity). This research is quantitative research and it has been done by using comparing average oftwo paired samplesmethod from two independent population. The samples have been selected by using purposivesampling. The analysis technique has been carried out by using independent sample t-test for the data which isnormally distributed whereas the data which is not normally distributed is done by usingmann-whitney.Theresult of this research shows that NPL, NPM and ROA have been proven that there are no significant differentbetween the financial performance of Bankswhich are owned by Government and Bankswhich are owned byprivates, meanwhile ratio CAR, BOPO and LDR are proven that there aresignificant different between financialperformance Banks which are owned by the Government and Banks which are owned by privates.Keywords:State commercial bank, private commercial bank, bank financial performance, financial ratio,CAMEL.
PENARAPAN BALANCED SCORECARD DALAM PENCAPAIAN VISI DAN MISI PADA SMA IPIEMS SURABAYA Pranata, Muhamad Joni; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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The purpose of this research is to measure how the performance of Ipiems Senior High School Surabaya is by using Balanced Scorecard method which is based on the 4 perspectives, so it is can support the Ipiems Senior High School Surabaya in achieving its mission and vision. Based on the analysis which has carried out in the year of 2010/2011 until 2010/2013, it can be found that: (1) Financial perspective is increase and Cost Efficiency, but which is decrease in the Increase Revenue. (2) Customers’ perspective is well enough in the Ipiems Senior High School Surabaya with the increase of the Service Excellence, Price, and Availlibility. (3) Internal Business perspektive increase to Space Management and Operational Excellence but the Public Relations should decrease in one cooperation in the year of 2012/2013. (4) The perspective of growth and learning is well enough by means of solve the customers’ complaint, as well as the consictency of the competency and skill in the numbers of 100%, nevertheless the motivation decrease of 9.25%, in the culture which is well enough with the complementary each of the employee, in the information system is already carried out well enough by means of email as the the instrument of long distance communication media.Keywords: Performance,Balanced Scorecard, Vision and Mission.
KONTRIBUSI PAJAK DAERAH SEBELUM DAN SESUDAH PEMBANGUNAN MERR TERHADAP PENDAPATAN ASLI DAERAH DI SURABAYA Rahayu, Lilik Sri; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to analyze the local tax contribution before and after the development of Middle EastRing Road (MERR) to the Local own source revenue in Surabaya. The object of this research is Local tax city ofEast Surabaya which is influenced by the development of Middle East Ring Road (MERR). The data collectionhas been carried out by conducting interview and documentation. The analysis technique has been carried outby using the analysis of the effectiveness level of local tax and the analysis of local tax contribution. The result ofthis research shows that the effectiveness level of the local tax of East Surabaya in 2011-2015 includes theeffectiveness criteria with its annual average effectiveness is 90.47 percent. It can be stated that the developmentof Middle East Ring Road (MERR) in East Surabaya is able to help to increase the local own source revenue ofSurabaya. The contribution of local tax to the Local own source revenue in Surabaya includes the lack of criteriawith its annual contribution average is 5.56 percent. This is due to the separation of The Local TechnicalImplementation Unit in East Surabaya.Keywords: Effectiveness level, contribution, local tax, local own source revenue, development of MiddleEast Ring Road (MERR)
PENGARUH KINERJA KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Rachmansyah, Alfian Muhammad; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to find out and to prove empirically the influence of profitability, liquidity, and investment decision to the influence of profitability, liquidity, and investment decision to the firm value which has been done by using Price to Book Value (PBV).The research sample has been carried out by using purposive sampling technique with the predetermined criteria, i.e.: first, food and beverages companies which are listed in Indonesia Stock Exchange in 2013-2016 periods; second,food and beverages companies which are listed in the IDX and have ever published their financial statement which has been continuously audited and presented in rupiah currency. The population is 15 food and beverages companies, 8 food and beverages companies have been obtained as samples in 2013-2016 observation periods. The analysis technique has been carried out by using classic assumption test and hypothesis test also multiple regressions analysis with the application of SPSS (Statistical Product and Service Solutions).Based on the result of multiple regressions analysis with its significance level is 5%, therefore the result of the research shows that profitability gives significant and positive influence to the firm value, liquidity does not give any influence to the firm value, and investment decision gives significant and positive influence to the firm value. Simultaneously all independent variables in this research give significant influence to the firm value. Furthermore, the result of regressions estimation shows that the prediction capability of 3 independent variables to the firm value is 81 % whereasthe remaining is 19% is influenced by other factors which are not included in the model of this research.Keywords: Profitability, liquidity, investment decision, firm value.
PENGUKURAN KINERJA ORGANISASI NIRLABA DARI PERSPEKTIF BALANCED SCORECARD PADA RUMAH SAKIT UMUM HAJI SURABAYA Widhiyaningrat, Wulan Ayu; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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This research is meant to measure the performance and the benefit which has been obtained by using balanced scorecard method as the performance measurement instrument. The research object is Hajj General Hospital Surabaya. This research is qualitative approach; the data collection technique has been done by performing observation, interview, and documentation.Balanced scorecard consists of four perspectives i.e.: financial, customers, internal business process, growth and learning. The result of the research from the financial perspective on economy ratio shows that there is a decline in the performance which is uneconomical whereas the efficiency ratio shows that there is inefficient performance and the effectiveness ratio shows effective performance. The customer perspective shows a good result. Based on the perspective of internal business process, it shows that the performance is quite well whereas the growth and learning perspective from the employees’ satisfaction shows the quite satisfactory value. Meanwhile, the retention of employee shows that there is a declination of the hospital in maintaining its employees.Keywords: Balanced Scorecard, Performance, Four Perspectives.
Co-Authors Anggrayni, Selvia Ahyu Ernissa Nandiati Tiarso, Ernissa Nandiati Fenni Novayati, Fenni Maria Regina Tobi, Maria Regina Muhamad Joni Pranata, Muhamad Joni Rachmansyah, Alfian Muhammad Rahayu, Lilik Sri Rismawati Rismawati Rosada, Fitrah Lia Amrina Sapari Sapari Sapari Sapari Septianti, Wildi Age Yulia Sherly Arnandia Putri, Sherly Arnandia Widhiyaningrat, Wulan Ayu Widyaningsih, Wit Yahya Yelika Kulsum, Yelika Yuliastuti Rahayu Yuliastuti Rahayu Yuliastuti Yuliastuti