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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 7 Documents
 1 
Search results for , issue " Vol 2, No 1 (2013)" : 7 Documents clear
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEMEN YANG GO PUBLIC DI BURSA EFEK INDONESIA Pradana, Arga Yenu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out and to examine the financial performance of cement companies which go public in the Indonesia Stock Exchange. Either quantitative or qualitative analysis is applied in this research as the analysis technique which is performed by conducting calculation on liquidity, profitability, leverage and activity of PT. Semen Gresik (Persero) Tbk, PT. Indocement Tunggal Prakasa Tbk dan PT. Holcim Indonesia Tbk which are listed in the Indonesia Stock Exchange. Excellent company among the three PT cement is PT Semen Gresik (Persero), Tbk as the average ratio analysis of liquidity, solvency, activity, and profitability highest results, but never exceed the guideline limits except ratio unless the liquidity ratio and even then still say good according to the ratioKeywords: Liquidity Rasio, Aktivity, Provitability, Solvability, Grow and Financial Performance
PENERAPAN SISTEM PENGENDALIAN INTERN PADA PT BANK PERKREDITAN RAKYAT (BPR) KUDAMAS SENTOSA Hamzah, Arga Sepdrian
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

The purpose of this study was yo analyze the internal control system of channeling credit rating in order to runs effectively and efficiently on PT BPR Kudanas Sentosa. This study uses descriptive analysis. Based on this research PT BPR Kudamas Sentosa need special attention system of internal control, especially for the provision of credit. With asset quality reports which showed that the level of NPL (Non Performing Loan) at PT BPR Kudamas Sentosa in 2011 amounted to 3.71% and by 3.09% in 2012, so there is still a risk of bad debts or unpaid. Therefore, based on the result obtained from thistles study, the management of PT BPR Kudamas Sentosa is expected to be more selective in the level of serviced and procedures to focus on doing the scheduling of training to getting more effective results in increase knowledge in the field of credit.Keywords: Internal Control System, Productive Assets Quality, Record Procedure and Competence System as well as The Healthy Practical.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY, DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Yuliana, Feni Indah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

There are two models of testing in this research; the purpose of the first testing model is to find out the influenceof company characteristic to the CSR disclosure while the purpose of the second testing model is to find out theinfluence of CSR to the company value. The result of the first model shows that ROA, company size, companyprofile, and company category are significantly influence to the CSR disclosure. The granting of ISRA does notsignificantly influence to the CSR disclosure. The result of the second model shows that the CSR disclosure issignificantly influence to the company value.Keywords: ROA, Company Size, ISRA, Company Profile, Company Category, CSR, and Company Value.
PEMANFAATAN DATA SISTEM INFORMASI PENERIMAAN KAS PADA ASSET MANAGEMENT UNITS Sukmawati, Yuli
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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This research is meant to find out the design of cash acceptance information system by designing of AssetManagement Unit database and to find out how the utilization of data on the cash acceptance informationsystem by designing of Asset Management Unit database in the Institut Teknologi Sepuluh Nopember (ITS).The qualitative descriptive is applied as method in this research. The data collection is conducted by usingpreliminary survey and field research. The technique which is applied in order to collect the data in this researchis conducted by using observation, interview and documentation. The result of the research indicates that theasset financial SIM is an application which can perform data and information management related to thebelonged physical asset, especially in financial issues. The cash acceptance information system in the assetsmanagement units gives information which is expected to be able to assist the data utilization and themanagement decision making. The Asset acceptance SIM supports the treasurer of acceptance in monitoring thecash flow of acceptance from the assets management units. The participation of budgeting also has an influenceto the determination of service fare to the entity of UPT which exist on asset management unit. The goodcomprehension of relevan knowledge and the making of suitable service fare will play a role in determining theamount of income.Keywords: information system, cash, asset management units.
PENGARUH AKUNTABILITAS, PENGALAMAN, DAN DUE PROFESSIONAL CARE AUDITOR TERHADAP KUALITAS AUDIT Wardhani, Poppy Kusuma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

This research is conducted in 15 of 46 public accountant offices in Surabaya with a purpose to examine whether the auditor’s accountability, experience and due professional care have an influence simultaneously, partial, and dominant to the auditing quality. This research is conducted by applying questionnaire survey method. The population in this research is all auditors who work in the public accountant office in Surabaya. The simple random sampling is applied in this research and the criteria are the auditor who has at least one year working experience. The determination of the sample amount is based on the Gerson statement who stated that by using 50 – 100 people or more the sample can possibly represent the existing population. The data analysis is conducted by using the multiple regressions model. The result of the research indicates that accountability, experience and due professional care have an influence to the auditing quality simultaneously and partially. This research also proofs that due professional care is the dominant factor which has an influence to the auditing quality with percentage as much as 42.7%. Keywords: Accountability, Experience, Due Professional Care, Auditing Quality
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BEI Rofina WPPW, Maria Rofina WPPW
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

Good Corporate Governance (GCG) is a system which regulates the relation among variousinterested parties (stakeholders) in order to achieve the company objectives. Good Corporate Governance(GCG) is performed in order to keep the company under the control of strong and discipline managementas well as to prevent the occurrence of disorders which can be improved immediately. Therefore, thisresearch is meant to find out the implementation influence of Good Corporate Governance (GCG) to thefinancial performance of companies which are listed in the Indonesia Stock Exchange. The purposivesampling is applied in this research as the sample selection technique which is applied on the companieswhich are listed in the Indonesia Stock Exchange which follows the survey of the Indonesian Institute forCorporate Governance and achieving the best rank in 2006 – 2011. The hypothesis test is performed byusing the simple linear regression analysis with statistic analysis in the form of t statistic test. The result ofthe research indicates that the partial implementation of good corporate governance has an influence tothe net profit margin, the implementation of good corporate governance has an influence to the return oninvestment, and the implementation of good corporate governance has an influence to the return onequity.Keywords: Good Corporate Governance (GCG), Return On Investment (ROI), Net Profit Margin (NPM),Return On Equity (ROE).
SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN RETRIBUSI PASAR PADA KANTOR PENGELOLAAN PASAR BANGKALAN Fadilah, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to evaluate the internal control system on the revenue of the market retribution atthe office of market management in Bangkalan in order to improve the effectiveness and efficiency on the revenueof the market retribution. This research is using positifistic paradigm with the qualitative approach. Based on theresult of this research shows that the office market management in Bangkalan has been implemented the internalcontrol well, it can be showed from a good organizational structure. The lack of the appropriate market facilityand socialization of the market retribution collection to the tenant is still the unsolved problem. This problem isexpected to be corrected with the support of a good internal control system.Keywords: the internal control system, market retribution, and the revenue of the market retribution.

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