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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 10 Documents
 1 
Search results for , issue " Vol 2, No 11 (2013)" : 10 Documents clear
AKUNTANSI AKAD MUSYARAKAH MUTANAQISAH DALAM PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA PT.BANK MUAMALAT Rahayu, Anik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out both the process and the implementation in KPR montgage (House Ownership) by using musyarakah mutanaqisah contract according to applied national standard.The research methodology is using descriptive qualitative method analysis, which discusses and describes a certain condition based on the actual fast in order to get a clear description. Data on this research in based on the result of research at Muamalat Bank Tbk. Surabaya Darmo Branch.The result of this research shows that musyarakah mutanaqisah contract is the financing system(partnership). In the process of early agreement must be in accordance with the agreement between bank and potential customer according to fatwa from the board of the national syari‟ah. Muamalat Bank in KPR financing of musyarakah mutanaqisah is using decreases financing musyarakah and in the process of financing accounting calculation in the musyarakah mutanaqisah contract is using effective calculation system according to national standard.Keywords: Financing, contract, and Musyarakah Mutanaqisah
PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT PERKEBUNAN NUSANTARA Wulandari, Wulandari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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The research was conducted at PT Perkebunan Nusantara XII (Persero) in order to determine the implementation of Good Corporate Governance and the problems occurred during the implementation The result of research shows that PT Perkebunan Nusantara XII (Persero) awarded as good based on the assessment. The implementation of Good Corporate Governance in the company demonstrated by the implementation of the principles of good corporate governance, the principles of openness with the transparency during the process the Board of Directors appointment through the fit and proper test, the principle of accountability to the clarity of the functions and responsibilities of the companys organs through the organizational structure, the principle of the Responsibility program corporate social responsibility, the principle by appointing an independent auditor which is the Public Accountant Hertanto Sidik and friends to audit the financial statements and the last principle of fairness is shown by the different regulations concerning the management of the company. Some of the obstacles are the absence of transparency in the election of the members on the Board of Commissioners, the system of reward and punishment has not been executed by the company, minutes of meetings do not meet the dynamics of the meeting, it is not yet published the Decree on independent Commissioners, and the annual report of 2010 has not been uploaded yet. Keywords: Good Corporate Governance, Transparency, Accountability, Responsibility, Independent, Fairness.
DAMPAK PENERAPAN “SAK ETAP”: STUDI KASUS PADA GROUP BANK PERKREDITAN RAKYAT Andini, Bayu Nurcahyo
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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The purpose of this research is to explain the impact of implementing of Financial Accounting Standards forEntities without Public Accountability (SAK ETAP) at Rural Bank (BPR) and to understand the opinion of thefinancial statement’s prepare and external auditor on the implementation of SAK ETAP at BPR so it can beconcluded whether SAK ETAP is the correct accounting standard for BPR. This research is a qualitativeresearch with case study approach at a group of BPR which consist of four BPR, which their shares are owned byone family. The data is collected through interviews, observations and documentations. Interviews are done withthe directors, head of operational, accounting departments, and external auditors. The result of research showsthat the implementation of SAK ETAP at BPR has an impact to the provision revenue, the deferred cost, theincome tax and the preparation and the presentation of BPR financial report. However, this impact has noinfluence overall on BPR financial report. The implementation of SAK ETAP at BPR creates lessimplementation cost than the benefit which is gained by BPR, and also SAK ETAP is the accounting standardfor BPR characteristics.Keywords: the impact of implementing, the appropriate financial accounting standards, SAK ETAP, Rural Bank
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL Qadriyanti, Nisrinah Laila
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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This research is meant to find out the influence of participation in budgetary and responsibility accounting to the managerial performance. This research is conducted in Health Department of Surabaya by using quantitative research. The multiple linear regressions are applied as the data analysis model. The examination of data quality is carried out by using validity test and reliability test and then the classic assumption test which is applied in this research is the normality test, heteroscedaticity test, multicolinearity test and autocorelation test. The result of this research indicates that the participation in the budgetary has no influence to the managerial performance, while the accounting responsibility has an influence to the managerial performance.Keywords: Participation in the Budgetary, Accounting Responsibility, Managerial Performance.
LAPORAN AKUNTABILITAS KINERJA DINAS PENDIDIKAN KOTA SURABAYA MELALUI PENDEKATAN VALUE FOR MONEY Subastian, Avib
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
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The purpose of this research is to find out the presentation of government agency performance accountability (gapa) report based on government regulation number 8 year 2006at Department of Education in the city ofSurabaya.The concept of value for money in the preparation of government agency performance accountabilityreport is intended to explain that the performance assessment is based on three aspects of assessment that areeconomical aspect, aspect of efficiency, aspect of effectiveness. The criteria which is used to assess the success inachieving agency goals is embodied in three performance indicators: input indicator, output indicator, andoutcome indicator. The analysis results and the discussion show that performance accountability report is basedon the concept of value for money at the agency in 2011 is presented in appropriate with the guideline of gapareport. Agency performance, in general, has run well, yet there is program implementation result which has notbeen achieved optimally. Performance assessment in achieving the program goal can be said successful. It can beseen from economic performance which considers input value based on the market price while the efficientperformance can be seen from the output realization which has been generated to the inputs, namely the budget.Meanwhile, the effective performance can be seen from the output and outcome. Output and outcome indicatorsshould be developed by considering its relevancy with its program objectives and activities for the qualityimprovement of agency performance reporting in the future.Keywords: Government Agency Performance Accountability, Value for Money, Economics, Efficient, Effectiveness
PENGUKURAN KINERJA PELAYANAN PADA KANTOR BERSAMA SAMSAT MANYAR SURABAYA Prastama, Angger Yudy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
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The purpose of this to find out how the performance of Kantor Bersama Samsat Manyar Surabaya Timur which is located on jalan Manyar Kertoarjo No. 1 Surabaya which is measured by using Community Satisfaction Index and to find out how the suitability level between service performance an public expectation. The data analysis technique is using qualitative descriptive design in order to find out community satisfaction index which is calculate by using weighted average value from each service element based on the number of KEP/25/M.PAN/2/2004. The result of research at Kantor Bersama Samsat Manyar Surabaya Timur shows that performance measurement which is appraised from the Community Satisfactiton Index is obtained from each indicator (service procedures, service requirement, service officers clarity, service officers disciplinary, service officers responsibility, service officers ability, service rapidity, service equality, officers hospitality and politeness, reasonable service cost, certainty of service cost, certainty of service schedule, service convenience, service security) is in good position and result of index is 3.00543 × 25 = 75.14 which means the service unit performance is good while the suitability level between public expectation and performance is 90.54% the service performance is in appropriate whit the public expectation. Keywords: community satisfaction index, performance measurement, publik service.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS ATAS PENYAMPAIAN LAPORAN KEUANGAN Panjaitan, Zooana Farida; Wahidahwati, Wahidahwati; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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This study aimed to test, analyze, and obtain empirical evidence of the level of profitability, total assets turnover ratio, leverage, firm size, the firm size, liquidity, opinion type, the length of a client company KAP, the company has subsidiaries and contingent effect on audit delay and timeliness.Based on the analysis that the liquidity effect on audit delay, but does not affect the timeliness. Firm size, the type of opinion, and contingencies no effect on audit delay but bepengaruh to timeliness. Level of profitability, asset turnover, size of company, effect on audit delay and timeliness. Leverage, Being Old Firm Client, The Company Has Subsidiaries, has no effect on audit delay and timeliness.Keywords : Audit delay, Timeliness
PERANAN AUDIT OPERASIONAL UNTUK MENINGKATKAN KINERJA FUNGSI PEMASARAN PT MNC FINANCE, Tbk. Anam, David Faizal
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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The purpose of this research is to find out how the implementation of operational audit is in order to improve the marketing functions performance at PT MNC Finance, Tbk. This research is using descriptive qualitative to describe how the implementation of operational audit is in order to improve the performance of marketing functions, at PT MNC Finance Tbk. The data is using both primary and secondary data which is obtained from Marketing department and Internal audit of PT MNC Finance, Tbk., Tulungagung, East Java branch. The result of research shows that the operational audit has been implemented appropriately in accordance with the regulations which have been set by the Internal Audit Division of PT MNC Finance, Tbk. and operational audit has the role in increasing the marketing functions of PT MNC Finance, Tbk. It can be seen from the data of marketing performance has been increasing in the year of 2012 as much as 8.5% or equal to Rp 1,543,000,000.Keywords: Operational Audit, Performance, Marketing Function
REMUNERASI, PELATIHAN, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KINERJA AUDITOR DIREKTORAT JENDERAL PAJAK Rendra K.P., Novanianto; Riduwan, Akhmad; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
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Performance can be define as level of accomplishment in conducting job responsibility.Generally, performance measurement is related with three aspects, those are: quantity aspect, qualityaspect and cooperative aspect. The objective of this research is for testing and knowing the effect ofremuneration, training, emotional quotient and spiritual quotient to the auditor performance atGeneral Directorate of Taxes. This research is a quantitative study, determining sample usingpurposive sampling/judgment sampling. The data is analyzed with multiple regression analysismodels.The results of research show that remuneration, training, emotional quotient and spiritualquotient have positive effects to the auditor performance partially. The practical benefits of thisresearch can be a reference or opinion to the Directorate-General of Taxes in order to improve theability of Auditors in carrying out their tasks with more give attention related to remuneration, thedevelopment of training, upgrade of emotional and spiritual quotient (ESQ), so it can work with moreoptimal.Keywords: tax auditor, performance, remuneration, training, emotional quotient and spiritualquotient.
PENERAPAN GOOD CORPORATE GOVERNANCE DENGAN METODE SELF ASSESSMENT (Studi Pada Kantor Pos Surabaya 60000) Kumalasari, Erni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
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This research is meant to find out and to analyze company management at PT. Pos Indonesia (Persero) Surabaya area which is located on Jalan Kebon Rojo no. 10, by using self assessmentmethod. Based on the result of analysis and discussion related to the proper companymanagement which is performed by using self assessment method, it can be concluded that aproper company management at PT. Pos Indonesia (Persero) Surabaya Area 60000 has beenrealized in accordance with clean moral, transparency and professionalism (BTP) which areimplemented in each job description and in the regulations as well as in the policies which aredetermined by the head office. This independent result which is stated in the key performanceindicator (KPI) reflects a good individual performance. The relation among employees incarrying out their tasks is to give additional value to the company. This independent assessmentis, of course, cannot be separated from the important role of auditing  and quality controldepartment who perform monitoring as well as to give suggestion recommendation for theimportance of company welfare. The validity of independent assessment also involves the roles ofthe employees from different working units and customers in the assessment. Keywords:  Good Corporate Governance, Clean, Transparency and Professionalism (BTP),Independent Assessment.

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