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PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi, Lisnawati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to examine the influence of cash turnover, account receivable turnover, andinventory turnover to the profitability in the manufacturing companies in consumption goods industry sectorwhich are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The samples are 19 companies whichhave been selected by using purposive sampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). The research method has been done by using quantitative method and multiplelinier regressions with the aplication instrument of SPSS (Statistical Product and Service Solutions). The resultof this research shows that cash turnover and inventory turnover do not have any influence to the profitabilitywhereas the account receivable turnover has an influence to the profitability. The value of adjusted R square is0.113 which shows that all of independent variables which are cash turnover, account receivable turnover andinventory turnover can explain the dependent variable i.e. profitability is 11.3% and the remaining is 88.7%which is influenced by other factors which are not included in this model.Keyword: Profitability, Cash Turnover, Receivable Turnover, Inventory Turnover.
PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Febrianto, Eris Dwi Agung; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to analyze the financial ratio particularly the liquidity ratio and solvability ratio with sales growth and firm size as the control variable which have influence to the profitability of the company which has been measured by using the return on asset (ROA). The population is the food and beverages companies which are listed in IDX in 2010-2013 periods. The sample has been collected by performing purposive sampling method and 9 companies have been selected as samples. The influence of independent variables i.e.: account receivable turnover, inventory turnover, current ratio, debt to equity ratio, sales growth and firm size to the ROA which is studied by using multiple linear regressions method. The result of the research shows that only inventory turnover variable which has significant influence to the ROA. Meanwhile, the other 5 variables i.e.: account receivable turnover, current ratio, debt to equity ratio, sales growth and firm size do not have any influence to the ROA. It means that only inventory turnover can influence the profitability of the company during the years of 2010-2013 on food and beverages companies which are listed in Indonesia Stock Exchange whereas other variables do not have any influence in achieving profit.Keywords: Liquidity Ratio, Solvability Ratio, Profitability Ratio
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP NO. 07 Safitri, Rizkie Sari Indah; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTGovernment accounting in Indonesia is regulated in the Government Regulation of the Republic of Indonesia No. 71 of 2010 about the Accrual Based Government Accounting Standards. In the GAS there is the Statement of Government Accounting Standards (SGAS) No. 07 of Fixed Asset Accounting. This researchis meant to find out the fixed assets accounting treatment on the Department of Agriculture and Food Security of East Java which is compatible to the Statement of Government Accounting Standards (SGAS) No. 07. The data analysis method has been carried out by using descriptive method. The data is the primary and secondary data. The data collection techniques has been done by performing observation, documentation and interview.The result of the research showsthat fixed asset accounting treatment at the Department of Agriculture and Food Security of East Java province which covers Recognition, Termination and Release, as well as the disclosures in the period of 2011-2014 can be concluded that it is in conformity with the provisions of the Statement of Government Accounting Standards (PSAP) No. 07. However, the accounting treatment for fixed assets depreciation it is currently in conformity with the SGAS in 2014 periods.Keywords: government accounting, SGAS No. 07, fixed assets.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Maesaroh, Siti; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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This research is meant to find out the influence of characteristic of intellectual capital element to the financial performance on the manufacturing companies which are listed in Indonesia Stock Exchange. The research data is taken from the financial statement which has been issued by Indonesia Stock Exchange in 2011-2013 periods. The method which has been used in this research is quantitative research and this research is meant to test the correlation between the efficiency of Value Added Intellectual Coefficient (VAIC) or intellectual capital which consists of three basic elements i.e.: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) and the financial performance of the company which is Return on Assets (ROA).Based on the result of the research, it shows that partially intellectual capital (VAIC), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) do not have any significant influence to the financial performance. But, simultaneously VACA, VAHU, and STVA have an influence to the performance of the company. And VACA is the most significant indicator for VAIC and financial performance because it can run all variables in creating a better value.Keywords: Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return on Assets (ROA).
PENGARUH PENERAPAN GOOD GOVERNANCE DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH Ora, Maria Sri Angelina Ruku Sare; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to examine the influence of good governance, and performance audit, to the financeaccountability. The population is local apparatus working unit in Surabaya and the sample collection techniquehas been done by using purposive sampling and 74 people have been obtained samples. The data analysistechnique has been carried out by using multiple linear regressions method.The result of the test shows thatindependent variables which consist of the implementation of good governance and performance audit givesimultaneously influence to the State Finance Accountability, This result indicates that the fluctuation of StateFinance Accountability of local apparatus working unit in Surabaya depend on how well the good governanceand performance audit which has been applied by the institution. This result is supported by the contributionwhich has given by those variable to the State Finance Accountibility of local apparatus working unit inSurabaya i.e. 32,4% whereas the remaining is 67.6% has been contributed by other factors. The result of partialtest shows that each of the implementation variable of good governance and audit performance, give positive andsignificant influence to the state finance accountability. The result indicates that when the implementation ofgood governance, and audit performance, it will improve the state finance accountability.Keywords: the implementation of good governance, performance audit, state finance accountability.
PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Suciati, Suciati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTOne of the company objectives which should be achieved through the implementation of financial managementfunctions with care and appropriate regarding that every financial decisions which have been made will affectother financial decisions that later will affect the firm value. This research is aimed to find out the influence offirm size, debt policy and firm size to the firm value of go public paper manufacturing companies which arelisted in Indonesia Stock Exchange. The population is all paper manufacturingh companies which are listed inIndonesia Stock Exchange, the sample collection techniques has been done by using purposive sampling and thesamples are 8 companies, the observation periods are made in 2011-2015 periods. The data is the secondary datahas been done by using financial statement. The data analysis has been done by using multiple linearregressions analysis. The result of the research has been carried out by using model feasibility test shows that themodels are feasible to be used for the following research, and hypothesis test which has been performed by using ttest shows that firm size, debt policy and firm size give significant and positive influence to the firm value of gopublic paper manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: firm size, debt policy, profitability, firm value
ANALISIS KEY SUCCESS FACTORS SEBAGAI ALAT MEMPERTAHANKAN KEUNGGULAN BERSAING dewi, Amalia nur diana; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to identify and to conduct analysis to achieve key success factors as the standard of performance to reach and to maintain the competitive advantage on PT Indimex Selo Anti Geni.This research applies qualitative descriptive method which is done by collecting data, conducting interview to all related employees in PT Indimex Selo Anti Geni, based on explanations and descriptions which is done by making comparison among the data that have been obtained to the existing basic theories then the analysis is conducted.The emerging problem is that there are business competitors in the refractory field. The competitors are getting more aggressive in competing to get into the market. So, PT Indimex Selo Anti Geni should make a strategy to maintain their eminence in the existing competition.Based on the result of the analysis and the discussion which has been carried out on PT Indimex Selo Anti Geni, it can be concluded that the company has strengths and opportunities to expand. It is recommended that the company should keep on improving their human resources. The company should achieve the key success factors in maintaining the competitive advantage so it is threatened by the emergence of competitors.Keywords: Key Success Factors, Performance, SWOT, Competitive Advantage
RELEVAN COSTANALYSIS : DASAR PENGAMBILAN KEPUTUSAN MEMPRODUKSI SENDIRI ATAU MEMBELI RIZKIYAH, RIZKIYAH; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to analyze the application of Relevant Cost as the instrument of decision making to produce or to purchase at CV. Perdana 2000 Surabaya. The data is done by using secondary and primary data.This research applies qualitative analysis case study method. The problem in this research is how the application of Relevant Cost as the instrument of decision making to produce or to purchase in order to maximize the profit that has been obtained and to minimize the risk. The data collection technique has been done by visiting directly to see the condition of the field in real in obtaining accurate sources of data. The field research is carried out by conducting interview, documentation and observation on staffs who are expert in their field at CV. Perdana 2000. Based on the result of the analysis and the discussion of relevant costs, it shows that CV. Perdana 2000 has not carried outcost analysisrelevantproperly. The result ofthe analysis of the relevant costs, particularly in decision making to purchase or produce it self shows that the decision to produce its own is more appropriate because it can obtain high profit. Meanwhile, the purchase decision, the profit is lower.Keywords:Relevant Cost, Decision Making to Purchase or Produce its Own, TheApplication of Relevant Cost
PENGARUH TINGKAT PERPUTARAN MODAL KERJA DAN STRUKTUR MODAL TERHADAP PROFITABILITAS Stifvani, Amelia; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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The research is conducted in order to examine the influence of cash turnover (CT), inventory turnover(IT), current ratio (CR) and debt ratio to equity ratio (DER) to profitability (ROI) on cosmetics and householdneeds companies which are listed in the Indonesia Stock Exchange (IDX) in 2009-2015 periods. The independentvariablesare cash turnover, inventory turnover, current ratio and debt to equity ratio.The dependent variable inthis research is profitability. The samples are cosmetics and household needscompanieswhich are listed inIndonesia Stock Exchange (IDX) in 2009-2015 periods. The sample collection method has been done by usingpurposive sampling and 5 companies have been selected as sample. The analytical method has been done by usingmultiple regression analysis. The result of the test shows that cash turnover has significant influence to theprofitability because cash turnover has significance level 0.000 or less than alpha 0.05. Meanwhile, inventoryturnover, current ratio, debt to equity ratio do not haveany significant influenceto the profitability because thesignificance level of inventory turnover is 0.276,current ratio 0.729, debt ratio to equity 0.895 or largerthanalpha 0.05.Keywords: Return on investment, cash turnover, inventory turnover, current ratio, debt to equity ratio.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM Rachmawati, Ike Devi; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThe purpose of this research is to find out the influence of financial performance to the stock return on miningcompanies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The variables in this research areCurrent Ratio, Debt to Equity Ratio, Earnings Per Share, Return on Asset, and Total Asset Turnover as theindependent variables and stock return as the dependent variable. The population has been obtained by usingpurposive sampling method on mining companies in Indonesia Stock Exchange in 2012-2015 periods and basedon the predetermined criteria 9 mining companies have been selected as samples. So 36 research data have beenobtained. The analysis method has been carried out by using multiple linear regressions and the SPSS(Statistical Product and Service Solutions) 23rd version. The result of the research shows that Debt to EquityRatio, Earning Per Share, Return on Asset , and Total Asset Turnover give positive and significant influence tothe stock return whereas Current Ratio does not give any significant influence to the stock return.Keywords: Debt to equity ratio, earnings per share, return on asset, total asset turn over, stock return.
Co-Authors dewi, Amalia nur diana Eris Dwi Agung Febrianto, Eris Dwi Agung Evlyn, Mahardika Lisnawati Dewi, Lisnawati Ora, Maria Sri Angelina Ruku Sare Pertiwi, Elisa Rahmawati Rachmawati, Ike Devi Rizkiyah Rizkiyah, Rizkiyah Safitri, Rizkie Sari Indah Siti Maesaroh Stifvani, Amelia Suciati Suciati