cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 9 Documents
 1 
Search results for , issue " Vol 2, No 10 (2013)" : 9 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
EVALUASI SISTEM AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT DALAM PENGENDALIAN DAN PENILAIAN PRESTASI MANAJEMEN Pratama, Ribut Satria
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to appraise and to analyze how the use of responsibility accountingsystem can have a role in appraising management performance. The research method is usingqualitative method since the researcher is not examining a hypothesis but to disclose an assumption byanalyzing, appraising and giving conclusion as a temporary answer of the ongoing problems. Theresearcher is using descriptive analysis technique since the researcher describes the research object justexactly what it is. It is found from the result of research that in its implementation, the organizationstructure of Puskopal Armatim Surabaya has clearly shown their responsibility and authority inaccord with the organization hierarchy but has not made responsibility code center yet, budgetingsystem is done by using Bottom Up Budgeting method even though not entirely using this method, atcost account code and the arrangement of responsibility report, the controllable and uncontrollable costhave not been divided.Keywords: Responsibility Accounting, Performance Evaluation, and Controllable Cost /  Uncontrollable Cost
IMPLEMENTASI TAX PLANNING PAJAK PENGHASILAN BADAN PT. INDOJAYA MANDIRI Ifadhoh, Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The tax payers has full responsibility for counting, depositing and reporting by themselves the amount of tax payableand tax liability. This research is meant to analyze maximisation of tax saving. The effort for tax saving is often doneby tax payer which is known as tax planning. Descriptive research is applied by the researcher in order to discuss theimplementation of tax planning at PT Indojaya Mandiri. The taking of company’s internal data is performed by theresearcher as a support for the validity of this thesis. The implementation of tax planning as management instrumentin income tax saving is carried out in various ways which do not violate the prevailing tax provisions. Theimplementation of tax planning which is performed by the PT Indojaya Mandiri has not maximize yet. Byimplementing tax planning there is a corporate income tax saving as much as Rp 26,627,299. Therefore, a companywill be avoided from tax waste and will be able to fulfill their tax liability when they implement proper tax planning.Keywords: Tax Planning, Tax Saving, Income Tax.
KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research are to recognize financial performance of Tuke Jung Credit Cooperation from health level aspect of credit cooperation period 2009-2011, know about anything problems that faced by credit cooperation, and give solution in problem solving that encountered by credit cooperation. The result of the research indicates that Tuke Jung Credit Cooperation experienced fluctuation in 2009 taken score 75,95 and included fairly well predicate, in 2010 taken score 82,7 and get good predicate, and in 2011 get score 73,95 get fairly well predicate. Fluctuation happened because cooperation own several problems that are greater risk, bigger debts of cooperation member and business expenses, big regional cross loan debt, unable to fulfill whole short term obligation, less of SHU, did not have limitation lending given to its members and only have one business that is loan and borrow the money. Therefore suggested Tuke Jung Credit Cooperation have policy by giving loan accompanied collateral in detail and clearly and selective in give loan to members, make limitation loan to member appropriate with own modal, should pressure business expenses and cooperation (interest of regional cross loan debt and risk cost), in long term must proposed interest decrease for regional loan cross. Keywords: Cooperation health level, financial performance, Regulation of Ministry of Cooperation and Small Enterprises Number 14 of 2009.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN TAHUNAN PERUSAHAAN Nugraha, Septian Adi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze some factors which influence the disclosure of Corporate Social Responsibility (CSR) in the annual report of manufacturing company consumption of goods industry sector. Independent variables which are used in this research are the size of company, the size of board of commissioners, foreign shareholding and the size of audit committee. This research has found some proves that the size of a company has significant influence to the disclosure of CSR, the size of Board of Commissioners has no significant influence to the disclosure of CSR, Foreign Shareholding has no significant influence to the disclosure of CSR, and the size of audit committee has significant influence to the disclosure of CSR. Keywords: Corporate Social Responsibility, the size of Company, the size of Board of Commissioners, Foreign Shareholding, the size of Audit Committee.
KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus; Asyik, Nur Fadjrih; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research are to recognize financial performance of Tuke Jung Credit Cooperation from health level aspect of credit cooperation period 2009-2011, know about anything problems that faced by credit cooperation, and give solution in problem solving that encountered by credit cooperation. The result of the research indicates that Tuke Jung Credit Cooperation experienced fluctuation in 2009 taken score 75,95 and included fairly well predicate, in 2010 taken score 82,7 and get good predicate, and in 2011 get score 73,95 get fairly well predicate. Fluctuation happened because cooperation own several problems that are greater risk, bigger debts of cooperation member and business expenses, big regional cross loan debt, unable to fulfill whole short term obligation, less of SHU, did not have limitation lending given to its members and only have one business that is loan and borrow the money. Therefore suggested Tuke Jung Credit Cooperation have policy by giving loan accompanied collateral in detail and clearly and selective in give loan to members, make limitation loan to member appropriate with own modal, should pressure business expenses and cooperation (interest of regional cross loan debt and risk cost), in long term must proposed interest decrease for regional loan cross. Keywords: Cooperation health level, financial performance, Regulation of Ministry of Cooperation and Small Enterprises Number 14 of 2009.
IDENTIFIKASI CRITICAL SUCCESS FACTOR SEBAGAI UPAYA PENINGKATAN DALAM KEUNGGULAN BERSAING Zakiah, Raisa
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the identification and Critical Success Factor analysis as the supporter in achieving competitive advantage. The research method is using qualitative method by usingSWOT analysis, data analysis technique is using descriptive analysis qualitative approach since it revealsdefinitions and explanation by making comparison between the obtained data and existing basic theories.Therefore the priority strategy to be carried out by PT Citra Pamerindo Abadi (CPA) is marketpenetration by attracting new customers and using bargaining power from the exhibition member toconduct Event Organizer. Based on the result of analysis  can be concluded that by conducting SWOTanalysis a company can find out the strengths, weaknesses, opportunities and Threats are encountered bythem so they can arrange a strategy for their advantage in the future related to competitive advantage.Furthermore, SWOT analysis can be used as performance appraisal instrument both operational andfinancial. SWOT analysis is performed in certain period for example at the end of the year soimprovement can be done continuously.Keywords: Critical Success Factors, SWOT Analysis, Competitive Advantage
PENGGUNAAN ANGGARAN DALAM PENILAIAN KINERJA MANAJEMEN VIALI PANGAU, RUDDY
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to evaluate and to analyze whether the budgeting process and the use of responsibility accounting system is capable to appraise the management performance. The research method is using qualitative method since the researcher is testing a hypothesis. The researcher is using descriptive analysis technique since it describes the researched object as it is. It is found from the result of research that in the implementation the organization structure of PT Nilam Port Terminal Indonesia has clearly shown its responsibility and authority in accordance with the organization structure but it has not made responsibility code center, budgeting system is done by using bottom up budgeting method though it has not included all responsibility center leaders yet, cost account code and the arrangement responsibility report has no separation between controllable and uncontrollable cost. It can be concluded that PT Nilam Port Terminal Indonesia has not implemented the responsibility accounting system. Therefore in order to be able to implement responsibility accounting system, the organization structure of the company should include responsibility code center, cost account code and responsibility report should divide controllable and uncontrollable cost and all leaders of responsibility center participation in budgeting.Keywords: Responsibility Accounting, Performance Evaluation Controllable and Uncontrollable Cost
EVALUASI KELAYAKAN PEMBIAYAAN MURABAHAH PADA PT BPRS KARYA MUGI SENTOSA KANTOR CABANG MOJOKERTO Fandawati, Ranieta Ratnasari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The evaluation of murabahah financing is an important element in giving the financing to the customers. The activities of granting this financing requires a good and thorough analysis to all funding aspect that can support the process of giving the funding, in order to prevent from the funding given. The purpose of this research is to find out the feasibility of granting financing provided by PT BPRS Karya Mugi Sentosa Branch Office Mojokerto. Type of this research is qualitative research with descriptive approach. The data collection technique is using survey method through documentation and interview. Tha data source is using primary data and secondary data which are taken from 4 customers. From that the data obtained later made an analysis financing by using 5c analysis technique, namely character, capacity, capital, collateral, and condition and as tool feasibility judgment. Based on the financing analysis which has been done, it obtains that the four subjects clients deserve the funding provided by PT BPRS Karya Mugi Sentosa Branch Office Mojokerto. It can be seen from the analysis result of 5C, all of four customers have a good character, and have the ability to pay back the fund being proposed, have sufficient capital, have the collateral which can cover the proposed fund and good condition of business. Keywords : Murabahah Financing, 5C Analysis, Financing Analysis

Page 1 of 1 | Total Record : 9

 1 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue