Articles
<![CDATA[PENGARUH PERTUMBUHAN PENJUALAN, EARNING PER SHARE, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM ]]>
<![CDATA[Sari, Oktavia Kartika]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTThis study is aimed to test whether the sales growth, earnings per share, and dividend policy influence the stock prices of the property and real estate companies which are listed in Indonesia Stock Exchange. This research uses secondary data in the annual report of property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The data analysis technique has beenn done by using multiple linear regressions analysis and the data examination is normality test and classic assumption test which consists of heteroscedasticity test, multicollinearity test, and autocorrelation test. The result of the research shows that sales growth has no significant influence to the stock prices. Earnings Per Share and dividend policies have significant influence to the stock prices which means that the size of the profits which has been generated by the company give influence to the stock prices. When corporate profits is high, the stock price increases. Dividend policy in this case concern about the attitude of the company regarding the use of profits are the rights of the investors. If the dividend increases, the stock prices also increases.Keywords: sales growth, earnings per share, dividend policy, stock prices]]>
<![CDATA[PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL ]]>
<![CDATA[Santoso, Erna]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[Reformation has brought changes to the form of government in Indonesia, which in the beginning it wascentralization now it becomes decentralization structure. The local government is given wide rights andauthorization to manage their own local business and the local government is required to maximize their localpotential to fulfill their local expenditure including the capital expenditure. Therefore, this research is meant totest whether the economic growth, local own source revenue, and Balance fund give influence to the capitalexpenditure to the districts / cities in East Java. The population is all the districts / cities in East Java and thesecondary data and the sample collection technique has been carried out by using purposive sampling method.Based on the predetermined criteria 108 from 36 districts / cities in East Java, with the observation term is 3years from 2013 to 2015 have been selected as samples. The analysis method has been conducted by usingmultiple linear regressions analysis and the application instrument of Statistical Product and Service Solutions(SPSS). The result of this research shows that economic growth does not have any influence to the capitalexpenditure. Meanwhile, local own source revenue and balance fund has positive influence to the capitalexpenditure. Simultaneously, the independent variables have significant influence to the dependent variable withits significance level is 0,000.Keywords: Economic growth, Local own source revenue, balance fund, capital expenditure.]]>
<![CDATA[PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENHARGAAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL ]]>
<![CDATA[Nisa, Widya Choirun]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTThis research is meant to examine the influence of Total Quality Management (TQM), appreciation system andorganization committment to the managerial performance. The research samples are 35 senior managers andstaffs at PT STAR Taman Remaja Surabaya. The sample collection has been done by using purposive samplingmethod. The data collection technique has been carried out by using primary data which has been gathered byissuing questionnaires to the respondents. The method in this research is quantitative whereas the analysistechnique has been done by using multiple linear regressions analysis. The result of the research shows that thecoefficient determination value is 66.3% and each of variable i.e. Total Quality Management (TQM), theappreciation system and the organization committment give significant influence to the managerialperformance. Meanwhile, 33.7% of the disclosure of firm value can be explained by other variables which are notincluded in the research model. It has been obtained from the result of model feasibility test that the model isfeasible to be used for further research. the result of hypothesis test shows that the influence of variables i.e. TotalQuality Management (TQM), the appreciation system and the organization committment give significant andpositive influence to the managerial performance.Keywords: Total Quality Management (TQM), appreciation, comitment, managerial performance.]]>
<![CDATA[PENGAKUAN DAN PENGUKURAN PENDAPATAN MENURUT PSAK NO.23 PADA PERUSAHAAN BIRO JASA PERJALANAN ]]>
<![CDATA[Rinawati, Dwi]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The main problem in accounting income is the recognition and the measurement of revenue. If the revenuerecognition and the measurement of income is inaccurate, then the corporate operating activities will beconsidered to be ineffective and inefficient.The purpose of this research is to find out whether the revenuerecognition and the measurement of income methods which has been implemented by the company is compatiblewith the Statement of Financial Accounting Standards No. 23.Some aspects of the problemswhich are examinedby the authors are about the transaction recording, revenue recognition and the amount of income.The result ofthe research at PT. Megananda Trans shows that the method which has been applied to recognize their revenueis cash basic method in which the revenue is recognized upon the receiving of payment. The revenue recognitionof PT. Megananda Trans should use the basic accrual method in which the revenue is recognized when thetransaction occurs, as it has been determined in the Financial Accounting Standards so the financial statementthat has been presented is reliable. PT. Megananda Trans for the measurement of income has determined theStatement of Financial Accounting Standard No. 23 and it can be seen from the revenue recognition whichismeasured by using the fair value of return that can be accepted or acceptable by the company.Keywords: Revenue recognition, measurement of income,Statement of Financial Accounting Standards No. 23]]>
<![CDATA[RISK â BASED AUDIT ATAS SIKLUS PENDAPATAN PADA PT. SUPRANUSA INDOGITA ]]>
<![CDATA[Rahmadi, Dimas]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[In the free trade era, Indonesia has great potencyto become prospective market for companies in running their business because it is supported by high power consumptive society. The company goals might fail, if the risk management processdoes not run effectively. It shows how importantthe risk management and the role of internal audit for a company in order to survive in encountering the environment turbulence or even the tight competition. This research is meant to develop therisk based audit method on revenue cycleat PT SupranusaIndogita. By using risk based audit, when the risk is getting high, the attention that is needed is getting high as well, so it can assure that the risk adequacy on a company has been managed in accordance with risk limit which has been determined by the company. The field study has been applied as the method and the data collection technique has been carried out by conducting observation, interview, and inspection. The result of the research shows that risk source is lied on the weak correlation of a system or procedure (process, human resources or internal control), unconducivework environment and some loose policies in dealing with the emerging problems which has great potencyto influence the security of company assets, the reliability of report and information which is related to the financial andits functional efficiency and effectiveness in using companyresources.Keywords: Internal Audit, Risk Based Audit, Risk Sources]]>
<![CDATA[ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 PADA PT JAYA MESTIKA INDONESIA ]]>
<![CDATA[Indriati, Dewi]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTTax is one of the sources of state revenue that is very important. Tax is a compulsory contributions which is levied by the state on the contrary, tax is a burden for a company. In order to minimize the tax burden, the company can implement tax planning and one of the ways is by using Income Tax 21. This research is aimed to find out the role of the planning application that has been done by PT Jaya Mestika Indonesia and to compare the calculation of income tax 21 by using the net method and the gross-up method and the impact whihc has been generated by these two methods to the corporate income tax payable. This research uses primary and secondary data. The primary data has been obtained by performing interviews to the authorities within the company about the type of tax planning which has been implemented by the company and the secondary data is in the form of financial statements, employee payroll, and other supporting documents. The result of this research shows that the calculation of employee income tax 21 has been done by using the gross-up method can raise the salaries burden and reduce the taxable income so that it gives a small impact to the value of corporate income tax, this issue can be used as one of the efforts of the company to minimize income tax payable.Keywords: tax planning, income tax 21, gross up method.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Mardiana, Ferisca Tri]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purpose of this research is to examine the influence of the financial performance to the stock return. The influence of financial performance is measured by financial ratios Liquidity ratio (Current Ratio), Profitability ratio (Return On Asset), Solvency ratio (Debt to Equity Ratio), and Activity ratio (Total Asset Turn Over) as the independent variable to the Stock Return as the dependent variable through the annual financial statements which have been prepared by property companies which are listed in Indonesia Stock Exchange. The population has been obtained by using purposive sampling method. The samples are property companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and based on the predetermined criteria then 23 property companies have been obtained as samples. The analysis method has been carried out by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solution). The multiple regression analysis has been performed after the classic assumption test. The result of the hypothesis test indicates that Return on Asset and Total Asset Turn Over give significant influence to the stock return with the regression coefficient of Return on Assets is 0.323 and the regression coefficient of Total Asset Turn Over is 0.195. The significance level is 0.043 for both variables which give influence. Meanwhile, Current Ratio and Debt to Equity Ratio does not give any significant influence on Stock Return.Keywords: liquidity, profitability, solvency, activity, stock returns.]]>
<![CDATA[PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN ]]>
<![CDATA[Ulfah, Putri Armala]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTThis research is aimed to find out the influence of cash flow, account receivable turnover, and inventory turnover to the profitability on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The independent variables i.e. cash turnover, account receivable turnover, and inventory turnover. Meanwhile, the dependent variable is profitability.The samples are 9 companies. The sample collection technique has been done by using purposive sampling. The research method of this research is quantitative method. The data of this research is the secondary data in the form of financial statement which has been obtained from Indonesia Stock Exchange (IDX). The analysis technique has been carried out by using multiple linear regressions analysis.The result of the research shows that cash flow turnover and account receivable turnover give influence to the profitability whereas inventory turnover does not have any influence to the profitability. The value of adjusted R square is 0.348 shows that all independent variables i.e. cash flow turnover, account receivable turnover, and inventory turnover can explain the dependent variable i.e. profitability which is 34.8% and the remaining is 65.2% is influenced by other factors which are not included in the models.Keywords: Profitability, cash flow turnover, account receivable turnover, inventory turnover.]]>
<![CDATA[ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK UNTUK MENGGUNAKAN E-FILING ]]>
<![CDATA[Pramana, Gede Wira Jaya]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTIn order to maximize the tax revenue, the Directorate General of Tax has conducted administration reformation in the field of taxation. One of the reformation programs is the implementation of e-filing as the reporting facility of the annual tax return of individual income tax, it has been expected that the implementation of e-filing can ease the personal taxpayer in conducting the tax obligation so it will increase the state revenue. This research is meant to analyze the implementation of e-filing system as the reporting facility of annual tax return of Individual Income Tax at KPP Pratama Surabaya Gubeng. The interview has been conducted gradually to the tax officers and personal taxpayers in using e-filing and without e-filing. The result of this research shows that the implementation of e-filing is ineffective; the implementation of e-filing has not been running well and the expected intensity has not been working maximally yet. The cause is there are taxpayers who have not understandand know the way to use the e-filing. The implementation of e-filing will be maximal if the Directorate General of Tax has carried out some improvements and enhancementof servicesand facilities to the taxpayers and it is supported by the rules which oblige the use of e-filing to all personal taxpayersKeywords: tax payers, e-filling, annual tax return.]]>
<![CDATA[ANALISIS PENERAPAN PSAK NO. 46 TERHADAP PAJAK TANGGUHAN PT. MERAPI PRODUCTION SURABAYA ]]>
<![CDATA[SISWIANINGRUM, NOVI PURI]]>;
<![CDATA[Sapari, Sapari]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[PT. Merapi Production is a manufacturing company which is intended to gain maximum profit in their business field. This research is meant to find out how the company should implement the Financial Accounting Standard Statement (PSAK) No. 46 on deferred tax in the financial statements. Implementation of PSAK No. 46 has using asset and obligation. Temporary difference occurs because of recognition and the use of different method or estimation between the accounting purposes and taxation. The method is qualitative descriptive, meanwhile the data collection has conducting observation / survey, interview, documentation and literature study. The recording of deferred tax value has been obtained from classification of account recognition on the allowed balance sheet according to the commercial based on difference DTA (Deferred Tax Asset) and DTL (Deferred Tax Liability) then it is multiplied by the tax rate deferred tax in accordance with the taxation law. The result of the research shows that PT. Merapi Production has not implemented the PSAK No. 46 on the recording and financial statement yet. After the PSAK No. 46 has been implemented the that financial statement increases compared to the financial statement which has not implemented the PSAK No. 46. Keywords: Temporary Different, Deferred Tax, Deferred Tax Asset, Deferred Tax Liability.]]>
