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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 3 Documents
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Search results for , issue " Vol 1, No 1 (2012)" : 3 Documents clear
PENGUKURAN KINERJA DENGAN ANALISIS BALANCED SCORECARD PADA PD. BPR BANK DAERAH LAMONGAN Faishol, Ahmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 1 (2012)
Publisher : STIESIA

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Abstract

Fourth performance study result perspective balanced scorecard are learning perspectivePerformance and growth point out that firm can increase job ability fires an employee andincrease employee discipline so get to create good working condition. It is evident thatcorporate effort can increase produkvitas employee. Internal business process perspectiveperformance points out that firm can increase service to client. It is evident with decreasefoots up client complaint and getting needed time quick for client service process. But thatfirm effort cant yet back up developing to product that becomes firm pledge. Clientperspective, customer perspective performance points out that firm cant yet give customersatisfaction; it is evident with market compartment growth that constant. That performancestill lag with industry BPR performance, notably deep its credit growth this perspectiveperformance wills be cause be constrained by it propertied growth step-up. Financialperspective performance points out that firm cant yet reach propertied growth zoom andincreasing efficiency.Keywords: Balance scorecard, financial performance,non financial performance.
ANALISIS KINERJA KEUANGAN DAN RASIO KECUKUPAN DANA PADA DANA PENSIUN PEMBERI KERJA MANFAAT PASTI DI INDONESIA Anggraeni, Kurnia Agustina
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 1 (2012)
Publisher : STIESIA

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Abstract

Each year the Association of Pension Funds awarded to the pension fund isconsidered to have the best possible performance in furthering the pension fund as alegal entity in a professional manner to create a state fund adequacy ratio > 120% ofthe pension fund adequacy ratio has been met. This is done so that pension benefitpayments made to the amount, timing and the right people. This study aims toempirically prove the difference in financial performance of pension fund employerdefined-benefit ratio in Indonesia on the adequacy of the funds that have not been metwith funding adequacy ratios are met and the influence of age pension fund adequacyratio has been met. Research conducted on the entire population of employer pensionbenefit plan in Indonesia to submit financial and investments statements and reportsto the Bureau of Pension Fund. Statistical methods used to test the researchhypothesis is a test Mann Whitney / U test and regression analysis. The resultsshowed in 2008 until 2010 there were significant differences in financial performancein the form of Return On Investment, Operational Cost Efficiency and InvestmentPortfolio Optimization and shown with better conditions in employer pension fundswith defined benefit funds adequacy ratio has been met . And to the financialperformance of Investment Cost Efficiency with the results found significantdifferences in financial performance and demonstrated with a better state pensionfund by the fund adequacy ratios that have not been met. To the financialperformance of pension fund growth showed no significant difference. Being for thevariable age did not affect the ratio of the sufficiency of funds that have been fulfilled.Key Words: Financial Performance. Fund Adequacy Ratio, Age Pension Fund
INDEPENDENSI AUDITOR BERBASIS KULTUR DAN FILSAFAT HERBERT BLUMMER Kalana, Indriya
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 1 (2012)
Publisher : STIESIA

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Abstract

Independence in carrying out audits is the backbone of a professional auditor. Therefore, theauditor or public accountant is not justified to take side towards anyone. Culture can influencepersonal public accountants or auditors which will affect their attitude of independence. Culturaldifferences also influence the patterns of social interaction. Several studies in the field ofaccounting discussed the perception of auditor’s independence from some parties which reflects theopportunity of arising differences in the understanding auditor independence in thecommunications room. Factors that could cause such differences include the understanding ofculture and personal experience as the result of daily interactions.This is qualitative research by translating/interpreting the word auditor independence as aunit of study (unit of analysis). Study (analysis) of the understanding of auditor independence is notlimited to the definition of auditor independence based on the informants perception alone, but itwas developed to be understood on the influence of culture and social interaction which are ownedby informants in this study. Excavation of subjectivity of the informants was carried out as far aspossible in accordance with the basic theoretical foundation of Herbert Blummer which is"situating" meaning in social interaction.Having carried out a qualitative research process, it appeared a gap between the theories ofindependence that had been granted in education with the real conditions in the field of practice.This gap was obtained by the contact or interviews with informants who are used as source of datain this study. This study implied the need for adjustment of the regulator to address the conditionsthat demand auditor’s tolerance as a result of the influence of culture and social interaction.Keywords: Independence of The Auditor, Culture, Symbolic Interactions, Herbert Blummer Theory,Qualitative Research

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