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 14 Documents
 1   2 
Search results for , issue " Vol 2, No 12 (2013)" : 14 Documents clear
IMPLEMENTASI SISTEM ENTERPRISE RESOURCES PLANNING : STUDI FENOMENOLOGI DI PT PLATINUM CERAMICS INDUSTRY Mastan, Stanislaus Adnanto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

Enterprise Resource Planning (ERP) is an information system for manufacture or service companies which has the role to integrate and to automate business processes that relate with operation aspects, production or distribution at the related companies. ERP system allows organizations to integrate variety of functions and business processes. This study aims to determine the impact and constraints to the implementation of ERP system in the Platinum Ceramics Industry (PCI) operations. ERP can provide real time information for managers and leaders, because of that on 2nd of August 2010 Platinum Ceramics Industry has done the information system change become ERP system. This study uses a phenomenological study approach. The result of this study are: (1) ERP system provide a positive impact for the company both in terms of operational, control and reporting; (2) ERP system minimizes manual processes and has the ability to be developed in accordance with the development of the company; (3) the constraints that exist make performance of the ERP system to be less than the maximum, the reliability of the information generated by the system become unreliable; and (4) ERP system for six months is still not able to contribute a report in accordance to the needs and expectations of management.Keywords: Enterprise Resource Planning, phenomenology study, operational activity.
PERANAN PENGUKURAN KINERJA KARYAWAN DALAM MENINGKATKAN QUALITY OF SERVICE BALAI BESAR PELAKSANAAN JALAN NASIONAL V Maharani, Dhian Aji Putri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out how the role of Quality of service and the implementation of performance measurement which is provided by BBPJN V to the customers. The type of research is qualitative research which is carried out by analyzing the primary data. The data analysis technique is carried out by applying Mini Research Question and Main Research Question. This research is carried out by performing written semi structured interview and face to face. It can be concluded from the results and analysis of the research that the quality of service and employee performance measurement artifacts are still facing problems such as shortage of technical personnel in the laboratory supervisor BBPJN V Sidoarjo, energy is the most important technical supervisor, then still a lack of awareness of consumer / customer to follow counseling, seminars, employee attitudes and behavior that still may be illegal. The existence of material testing equipment facilities kekurangnya so many consumers / customers that can not be handled in the laboratory BBPJN V Sidoarjo but should be referred to another laboratory. It can be seen from the efforts being made to make improvements, and supported with consumer complaints book so that it can determine indirectly consumer complaints. Overall quality of service provided is quite good. So with the improvements made to the Laboratory BBPJN V Sidoarjo mempu compete with similar instintusi.Keywords: Service Quality, Performance Measurement and Qualitative Research
DAMPAK PENERAPAN AUDIT MANAJEMEN ATAS FUNGSI SUMBER DAYA MANUSIA PADA KOPERTIS WILAYAH VII Susriyati, Susriyati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out the impact of the management audit implementation on HRD at Kopertis Wilayah VII. The Human resources (HRD) audit is an evaluation and comprehension analysis to the HRD program. SDM audit focuses on the evaluation to the organization activity. The result of HRD audit will find out whether the HRD potential in an organization is already fulfilled or not. Through analysis and recommendation, it can increase the performance of HRD program at Kopertis Wilayah VII. The research result shows that the implementation of management audit of HRD function is already effective. The regulation and policy at Kopertis Wilayah VII is in according to the Government regolation. Each of the program which are implemented by Kopertis Wilayah VII is according to the regulation an Government policy. Those kinds programs are: employess’ planning has been implemented according to DUK (list of ranks in order) and well documented. Employees’recruitment and selection has been implemented according to procedure which is in proposing formation by the implementer secretary through subsection staffing. The performance evaluation is already according to government regulation No. 10 year 1979 which is DP3 (the list of job evaluation). Salary employees’ policy use BNI to disburse employees’ salary. Safety and health program of employees’ is in according to government program by using ASKES (health insurance). The implementation of management audit on the HRD function in effective, efficient and economic can increase the performance at Kopertis Wilayah VII.Keywords: HRD Planning, Selection and Recruitment, Performance Evaluation, Salary Policy, Employees’ Safety and Health.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Harianto, Harianto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

This study aimed to test whether capital structure consisting of Debt Ratio (DR) , Debt Equity Ratio (DER) andFinancial Performance comprised of Earning Per Share (EPS) , Return on Equity (ROE) affect the Stock Price .The population in this study is a manufacturing company that listed its shares on the Indonesia Stock Exchange(BEI) in 2006-2010 . The sampling technique used in this study is the purposive sampling in which the samplewas selected on the basis of certain considerations or criteria and the number of samples obtained in the studywas 16 Textile and Garment companies listed in Indonesia Stock Exchange (BEI). The results showed that : (1)Debt Ratio (DR) significantly affects stock price (HS) , (2 ) Debt Equity Ratio (DER) significantly affects StockPrice (HS) , (3) Earning Per Share (EPS) significantly affects Stock Price (HS) , (4) Return on Equity (ROE)significantly affects Stock Price (HS) , (5) Capital Structure and Financial Performance berengaruhsimultaneously significantly on Stock Price (HS)Keywords : capital structure ratios and financial performance , multiple linear regression analysisand the positive influence, stock price
PENGARUH ETIKA PROFESIONAL, AKUNTABILITAS, KOMPETENSI DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT Mustikawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to test the influence of professional ethic, accountability, competency and due professional care to the audit quality. Based on the calculation obtains that determination coefficient value R2(R Square) of 0.691 show that professional ethic, accountability, competency, due professional care are able to explained the audit quality approximately 69.1%, while the rest is of 30.9% explained by the other variable of this research. While, based on the hypothesis test obtain that professional ethic, accountability, competency, due professional care have an influence to the audit quality.Keywords: professional ethic, accountability, competency, due professional care and audit quality.
ANALISIS PELAPORAN KINERJA PADA DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI JAWA TIMUR Huda, Miftakhul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out, to analyze and to evaluate the performance of Department of Culture and Tourism of the East Java Province reviewed from the culture and tourism strategic development which is carried out at the Department of Culture and Tourism of the East Java Province. This research is entitled “The Analysis of Performance Reporting at Department of Culture and Tourism of the East Java Province”. This research is qualitative descriptive research which is required to explain the study units which are the smallest units of research object which is wanted by the researcher as the classification of data collection and it provides description which is in appropriate with the facts which occur at the time when the research is conducted. The result of the research can provide explanation that Department of Culture and Tourism of East Java Province can improve capabilities in managing the value and cultural diversity as well as to carry out revitalization and actualization of the values of local wisdom which is originated from cultural experience and knowledge which is adjusted with the needs of era in order to strengthen and solidify the nation cultural resilience. The Department of Culture and Tourism of East Java Province can improve the management, protection, development and utilization of cultural asset so it can function optimally as the facility of cultural development, education and recreation. The Department of Culture and Tourism of East Java Province can develop a competitive and qualify cultural destination. The Department of Culture and Tourism of East Java Province can improve the tourism image which is competitive and positive. The Department of Culture and Tourism of East Java Province can improve the quality and the quantity of the human resources, and other supportive products. The Department of Culture and Tourism of East Java Province can carry out the cultural value development program, the cultural asset management program, the cultural diversity management program, the tourism destination development program, the tourism marketing development program, the cultural and tourism management program in appropriate with the expectation of The Department of Culture and Tourism of East Java Province.
PENGARUH KECEMASAN BERKOMPUTER DAN KEPRIBADIAN TERHADAP KINERJA AKUNTAN Kushariyadi, Dedy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

This Study is aimed to examine the effect of computer anxiety and big fivepersonality on the performance of accounting educators. This model is tested on73 accounting educators at universities in Surabaya. Primary data were obtaineddirectly, through the distribution of questionnaires. Testing is done in two steps,first is multiple linear regression analysis and the second is hypothesis testing.The results of the analysis of the data from this study show that:(1) Computer anxiety had not effect on the performance of accounting educators.(2) Big five personality is influential on the performance of accounting educators.Keyword: Computer Anxiety, Big Five Personality, Performance of AccountingEducators.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODAL SOSIAL PADA PT PLN (PERSERO) DISTRIBUSI JATIM SURABAYA Rafika, Dwi Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out and to analyze the implementation of Corporate Social Responsibility as social capital which is carried out by PT PLN (Persero) Surabaya East Java Distribution through partnership and community development program. The research has found that PT PLN (Persero) Surabaya East Java Distribution since 2010 has not totally carried out the partnership program, but only the community development program. The arising problems are lacking of coordination and communication and the lack of supervision and the coach of community development. It is expected that the related parties can improve their coordination, and form a special team for the effectiveness of supervision outside the head office. From activity responsibility, PT PLN (Persero) has arranged Sustainability Report since 2010. PT PLN (Persero), from this report, has presented quality reporting in accordance with the stakeholders‟ information need, develop its social responsibility in order to achieve sustainability development which synergizes environment, social, and business performance.Keywords: Corporate Social Responsibility, Partnership and Community Development Program, Sustainability Report, Sustainability Development.
PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG Mahsunah, Tutik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to test the influence of free cash flow, profitability, and institutional ownership to the account receivable policy on manufacturing companies which are listed in Indonesia Stock Exchange (IDX). This research uses quantitative method and it categorizes as comparative causal research. The population is manufaturing companies which are listed in Indonesia Stock Exchange from 2008 to 2012. 20 companies have been selected as samples by using purposive sampling method. The data is secondary data. The data collection method uses library study and documentation. The data has been obtained from Indonesia Stock Exchange official sites (IDX) i.e.: www.idx.co.id. The multiple regression technique is used as data analysis technique. The result of research shows that free cash flow has positive influence to the account receivable policy, profitability has negative influence to the account receivable policy. Institutional ownership has postive influence to the account receivable policy. While the capability of free cash flow, profitability, and institutional ownership in explaining the account receivable policy is 65.9% the remaining 34.1% is explained by other variables outside the regression model. Keywords: free cash flow, profitability, institutional ownership, account receivable policy.
EVALUASI TERHADAP LAPORAN KINERJA INSTANSI PEMERINTAH: STUDI PADA DINAS KESEHATAN KOTA SURABAYA Paramita, Praticha
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out and to evaluate Government Agency Accountability Performance Report which is presented by Health Department of Surabaya city in 2011. The research type is using positivistic qualitative research is a research in which the researcher tries to analyze empirical facts and data to identify some factors which influence something to happen. Data analysis technique is using qualitative data. Government Agency Accountability Performance Report has been presented by Health Department has in conformity with rules that have been set by Preparation Guidelines for Determination of Performance and Government Performance Accountability Reporting no. 29 year 2010. In achieving programs and activities which have been planned based on the Minimum Service Standard (MSS) and Regional Medium Term Development Plan (RMTDP) in general can be achieved or can be said successful. There is only a few activity indicators which are considered less successful are village or political district Universal Child Immunization (UCI) scope indicator, new Tuberculosis-Acid Resistant Trunk (TBC-ART) positive patient handling and discovery, and the discovery of toddlers with pneumonia indicator. Keywords: Evaluation, Performance Report, Agency Government.

Page 1 of 2 | Total Record : 14

 1   2 

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