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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah Tinggi Ilmu Ekonomi Indonesia
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana jurusan akuntansi
Arjuna Subject : -
Articles 950 Documents
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EVALUASI STRATEGI PENDEKATAN BALANCED SCORECARD UNTUK MENINGKATKAN PERTUMBUHAN PENDAPATAN RSU HAJI SURABAYA Sapitri, Lia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to evaluate and to find out how far the success rate of implementation of strategy of Surabaya Hajj General Hospital which is carried out by using balance scorecard approach based on 4 perspectives which include financial perspective, customer perspective, internal business process perspective, and learning and growth perspective so they are consistent with the Surabaya Hajj General Hospital. The research object is conducted in Graha Nuur Afiyah unit. The method in this research is descriptive qualitative method which is a non hypothesis research so it does not formulate hypothesis.It can be concluded from the result of research that the performance achievement of Graha Nuur Afiyah is quite good since all indicators the fourth balance scorecards show the formulated concept can run and can be measured then they are described by a strategy action plan in order to keep on increasing the growth of Graha Nuur Afiyah’s income. The balance scorecard method is already well known in the scope of Graha Nuur Afiyah yet the socialization of the introduction of balance scorecard to all employees is definitely required with regard to understand the importance of the improvement of management performance for the sake of continuity of Graha Nuur Afiyah’s operational activities. Keywords: Balance Scorecard, Strategy, performance Evaluation.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM: KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING Hardiansyah, Septian Novan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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The purpose of this research is to analyze and to test the influence of financial performance which is measured by using financial ratio measuring instrument on manufacturing companies which are listed in Indonesia Stock Exchange. Some variables which are used in this research are: financial ratio, dividend policy, and share price. Based on the result of overall hypothesis test it can be concluded that dividend policy (DPR) can be an intervening variable between share price and independent variables which consist of return on asset (ROA), return on equity (ROE), debt equity ratio (DER) and current ratio (CR) variables, and dividend policy (DPR) cannot be an intervening variable between share price and independent variables: gross profit margin (GPM), net profit margin (NPM) and total asset turn over (TATO).Keywords: Financial Ratio, Dividend Policy, and Share Price.
PENERAPAN SISTEM MANAJEMEN MUTU ISO 9001:2008 PADA PT. INSERA SENA Kusuma, Niko Permana; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the actual impact of the implementation of quality management system ISO 9001:2008 and its advantage which is gained by PT. Insera Sena. The research object in this research is focused on the implementation of the management system ISO 9001:2008 and it has been carried out by using qualitative descriptive which analyzes some elements of quality audit which has been implemented by the research object which compares with the guideline of quality. The result of the research shows that PT. Insera Sena which builds quality management system based on ISO 9001:2008 has been prepared and examined in order to make it conforms with all activities within the company. In order to ensure the effectiveness on the implementation of quality management system ISO 9001:2008 which has been run is properly controlled and to make continuous improvement, coordination among employees in each department within the company is required to be carried out.Keywords: management system, ISO 9001:2008, manufacturing company
PENGARUH LEVERAGE, INTELLECTUAL CAPITAL DAN OWNERSHIP STRUCTURE TERHADAP KINERJA KEUANGAN Putri, Lusi Amanda; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis This research is meant to examine some factors which influene the company financial statement on manufacturing companies which are listed in Indonesia Stock Echange. The variables in this research are leverage, intellectual capital, managerial ownership, and institusional ownership. This research is a quantitative research and the research population is manufacturing companies which are listed in Indonesia Stock Echange in 2013-2015 periods. The sample collection technique has been done by using purposive sampling and 12 companies (36 firm years) which have met the criteria have been selected as the research samples. The analysis technique has been done by using multiple linear regression analysis and the SPSS 23. This result of the research shows that leverage give negative and significant influence to the company financial statement, intellectual capital and managerial ownership give positive and insignificant influence to the company financial statement whereas institusional ownership give positive and significant influence to the company financial statement.Keywords: Financial statement, leverage, intellectual capital, ownership structure
PENGARUH PERILAKU BELAJAR SISWA DAN KECERDASAN EMOSIONAL TERHADAP STRES MENGHADAPI UJIAN NASIONAL PADA MATA PELAJARAN AKUNTANSI MADRASAH ALIYAH DI KABUPATEN TUBAN Sudjatmiko, Bagus; Kurnia, Kurnia; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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This research was conducted with the aim of analyzing whether there is influence student behavior and emotional intelligence to stress in the face of national exam accounting subjects. The results showed that: behaviors of student learning and emotional intelligence gives significant influence on the national exams stress on accounting subjects. If the students learning behavior and emotional intelligence lead to increased stress on the face national exam accounting subjects decreased, and vice versa.Keywords: Behavioral learning, emotional intelligence, stress exams
PENILAIAN HARGA SAHAM DENGAN ANALISIS CROSS SECTIONAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY Mayasari, Desy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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This research is meant to assess the share price reasonableness of the real estate and property companies by using cross sectional analysis based on the PER model which is adopted from the Elton-Gruber (1991) and Whitbeck-Kisor (1963) model by considering PBV factor. The simple linier regression analysis is used in this research as the regression analysis in the PER I model, while the multiple linear regressions analysis is used in this research as the regression analysis in the PER II model. The result which is obtained from the regression equation is PER = 25.722 – 10.228 growth for PER I model and PER = 11.519 – 6.833 growth + 13.719 DPR + 8.717 StdDev for PER II model. The prediction ability which is resulted either from PER I or PER II model have a significant of accuracy level. The result of classification is based on PER and by considering to the PBV factor on each issuer is: (1) the shares which are worth for buying is undervalued shares and has 1 < PBV < the industry average, (2) the shares which are worth for performing short selling is the overvalued shares and the share PBV are larger than the PBV average industry.Keywords: Cross Sectional Analysis, Price Earnings Ratio, Price to Book Value.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF Ain, Qurrotul; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the mechanism of corporate governance to the effective taxrate (ETR). Corporate governance variable is measured by using director compensation, director shareholding,the numbers of audit committee, and audit quality. Meanwhile, the control variable in this research is measuredby using the growth rate of the company and the performance of the company. The samples are manufacturingcompanies which are listed in Indonesia Stock Exchange (BEI) in 2011 – 2013 periods. The sample collectionmethod has been done by using purposive sampling and 15 companies have been selected as samples. Meanwhile,the methods of the analysis are descriptive statistical tests, classic assumption test, multiple regressions analysis,model test, and hypothesis test. The results of the research show that (1) the director compensation hassignificant and positive influence to the effective tax rate, (2) the director shareholding has significant andnegative influence to the effective tax rate, (3) the numbers of audit committee have significant and positiveinfluence to the effective tax rate, (4) the audit quality has positive and significant influence to the effective taxrate, (5) the growth rate of the company has significant and positive influence to the effective tax rate, and (6) theperformance of the company has significant and negative influence to the effective tax rate.Keyword: Corporate Governance, Effective Tax Rate (ETR), Director Compensation, Director Shareholding,Audit Quality.
PENERAPAN AUDIT OPERASIONAL DALAM MENILAI EFEKTIVITAS DAN EFISIENSI FUNGSI PEMASARAN Liestyoningrum, Hildha; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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In hospitality business, marketing function has important role in achieving company objectives in orderto maximize the profit. Operational audit on marketing function is an instrument to test and to assess theobjectives and marketing policies and to give the right recommendation in order to improve and to guide thehospitality party in the future. The purposes of this research are (1) to comprehend the implementation ofoperational audit of marketing function in order to improve the effectiveness and the efficiency of marketingfunction and (2) to analyze some factors which have caused the effectiveness and the efficiency of marketingfunction. The descriptive method has been employed as the data analysis technique. The qualitative analysisapproach has been applied by collecting the data which is relevant to operational audit of marketing function atHotel Istana Permata Ngagel Surabaya. The result of the research shows that the marketing department of HotelIstana Permata Ngagel Surabaya has encountered some problems i.e.: the budget of marketing cost which hasbeen determined by the company in 2013-2015 cannot be maximized due to the marketing cost which cannot berealized so it is not effective yet, the marketing cost increases every year. In 2013, the marketing cost target wasRp8,450,000. In 2014, the marketing cost target rose up to Rp10,550,000. In 2015, the marketing cost targetrose up to 12,800,000. Therefore, it is not efficient and started from 2013 to 2015 periods the sale target was notachieved so it has made the decline of corporate profit.Keywords: Operational Audit, Marketing, Effectiveness, Efficiency
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA SKPD KOTA KEDIRI Downida, Antok Noven; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to test and to analyze the empirical influence of internal control, obedience onaccounting rules, and asymmetric information to the tendency of accounting fraud. The population is FinancialManagement Officer (PPK) at the Local Apparaturs Working Unit (SKPD) and Regional FinancialManagement Working Unit (SKPKD) in Kediri.The data collection technique has been done by issuingquestionnaires.This research is quantitative research is research that focuses on testing hypothesis wit statisticalmethod analysis tools and produce results that can be generalized. The data is the primary data which has beencollected by issuing questionnaires to the respondents.This study uses assumption test normalias klasaik is test,test multicoloniarity and heteroscedasticity test. The data source is the opinions and perceptions of eachpersonnel within the government agency responsible for making or preparing financial reports. The researchmethod has been conducted by using quantitative method. The data analysis technique has been done by usingmultiple linear regressions analysis.Based on the result of the research, it has been found that internal controland obedience on accounting rules has negative influence to the tendency of accounting fraud. Meanwhile,asymmetric information has positive influence to the tendency of accounting fraud.Keywords: Internal control, obedience on accounting rules, asymmetric information, tendency of accountingfraud
PENYAJIAN DAN KOMPONEN OTHER COMPREHENSIVE INCOME Wahyu, Rima Putri Suryaning
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

Other Comprehensive Income is presented in three ways which are separated with from profit and loss report,combine with the profit and loss report and report the post of comprehensive profit posts in statement of changesin equity whereas in practice the Other Comprehensive Income are presented in the income of the period andcomprehensive income combined. The component of Other Comprehensive Income i.e. changes in revaluationsurplus, re-measurement on defined benefit program, the advantages and the disadvantages that arise from thedescription of financial statement from overseas business activities, re-measurement of financial asset which is“available for sale”, and cash flow hedges.Keywords: Other Comprehensive Income, Comprehensive Profit and Loss Report, Statement of Changes inEquity.

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