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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 3 (2013)" : 7 Documents clear
ANALISIS CRITICAL SUCCESS FACTOR PADA PT. BABA RAFI INDONESIA Wulanningsih, Sri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to measure, analysis and evaluate the critical succes factor which owned by PT. Baba Rafi Indonesia to maintain the competitive advantage and measuring the company performance. From the result of the research it can be known that there are seven critical factors (critical success factor) that can sustain the competitive advantage from PT. Baba Rafi Indonesia: (1) which are products with quality and typical flavored, (2) a good management, (3) the competent of the human resources, (4) marketing and promotion that conducted using all existing media, (5) rewards which obtained as the achievement, (6) economical inventory acquisition, and (7) go international. Keywords: Critical Success Factor Identification, Internal Environment and External, Competitive Advantage. ABSTRAK Tujuan penelitian ini adalah untuk mengukur, menganalisis dan mengevaluasi critical succes factor yang dimiliki PT. Baba Rafi Indonesia untuk mempertahankan keunggulan bersaing dan mengukur kinerja perusahaan. Dari hasil penelitian dapat diketahui bahwa terdapat 7 (tujuh) faktor-faktor kritis (critical success factor) yang dapat mempertahankan keunggulan bersaing PT. Baba Rafi Indonesia yaitu produk dengan kualitas dan cita rasa yang khas, manajemen yang baik, sumber daya manusia yang kompeten, pemasaran dan promosi yang dilakukan dengan menggunakan seluruh media yang ada, reward-reward yang diperoleh atas prestasi, perolehan persediaan yang ekonomis, dan go international. Kata Kunci : Identifikasi critical success factor, Lingkungan Internal dan Eksternal, Keunggulan Bersaing PENDAHULUAN Dengan semakin tingginya tingkat persaingan bisnis, maka perusahaan dituntut untuk bersaing dalam memenangkan pangsa pasar agar tujuan perusahaan dapat tercapai. Tujuan utama perusahaan adalah memperoleh laba sebesar-besarnya, tujuan tersebut merupakan tujuan jangka pendek perusahaan, sedangkan tujuan jangka panjang perusahaan adalah mempertahankan kelangsungan hidup. Persaingan yang semakin ketat yang disebabkan oleh diversifikasi produk sejenis maupun produk substitusi (pengganti) dengan tingkat mutu yang semakin tinggi dan harga yang bersaing. Kondisi ini membuat perusahaan harus mengubah pola dan cara dalam menjalankan usahanya agar tetap exist. Apalagi sekarang ini tuntutan konsumen sudah melebihi dari sekedar level “konsumen” tetapi sudah mengarah adanya tuntutan prestige dari produk yang dikonsumsi. Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 3 (2013)
PERANAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM PELAKSANAAN PENGENDALIAN INTERN PADA PT KEBON AGUNG Puspaningrum, Rizky Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

This research is meant (1) to find out the implementation of salary accounting information system in order to support the fluency of payroll process at PT Kebon Agung Surabaya; (2) to find out the role of payroll accounting information system in carrying out the internal control which is implemented by the company in giving accurate information for management. The result of analysis on payroll accounting system at PT Kebon Agung Surabaya inidcates that there is a weakness in the implementation of payroll accounting system which has been running by the company for long, the weakness is in organization structure which has not separated the functional responsibility firmly yet, which is in the payroll system the company financial record keeping and payroll record keeping is less maximize and some employees do not come to the office on time. The result of attendance system which does not give any sanction to the employees who come late three days consecutively. Moreover, the employees conduct deviation by coming late but not consecutively in order to avoid sanction. Therefore the employees can come late without any sanction which should be given to them. The presence of double duty of financial function and accounting which are performed by one employee who is the personnel department indicates that the internal control is less performed, so the data is less credible and it results in the payroll accounting information system which is difficult to be carried out. So, it has an influence to the weakness of monitoring function which has already been performed by the company. The company should perform changes to the organization structure by separating the finacial department and the accounting department. As this changes will streamline the authorization process at the moment of employees salary payment as well as to give sanction or warning to the employees who come late in order to make them more disciplin in working. Keywords: procedures, system, payroll accounting information system and internal control
PENERAPAN BALANCED SCORECARD SEBAGAI DASAR PENGUKURAN KINERJA PADA KPRI WARTANI GRESIK Apriliyana, Isma Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to analyze the balanced scorecard as the based in measuring the performance. The research methodology is using qualitative method with descriptive analysis technique by using qualitative approach. Based on the result of the performance analysis, it is found current ratio and quick ratio increases but ROI and net profit margin decreases. From the customers perspective point of view the level of customer retention increases, on time delivery shows the increase of the seeds delivery while the number of complain decreases. The internal business perspective of the cooperation has done innovations seeds, in the year of 2011 the cooperation has done the innovation by using the urea fertilizers mix and organic fertilizer, the current payment system is done by the collectors who come to the customers, previously the marketing system is done by giving the counseling. From the growth and the learning perspective which is the employee turnover shows the decrease of the quitting employees, absenteeism shows the decrease in employee’s absent, the co-operative is doing an appropriate training based on the target.Keywords: Performance Measurement, Balanced Scorecard, Performance Analysis
PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN ISRA TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT Susanti, Yenik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

This research is meant to analyze the influence of corporate governance, financial performance which ismeasured by using ROA and Indonesia Sustainability Reporting Award (ISRA) to the Indonesia sustainabilitydisclosure area with size and leverage as the control variable. The corporate governance variables which areapplied in this research are the size of board of commissioners, the proportion of independent commissioners, thesize of auditing committee, managerial stock ownership and institutional stock ownership. The results of thisstudy show that the size of board commissioners has no significant influence to the sustainability reportdisclosure; the proportion of independent commissioners has no significant influence to the sustainability reportdisclosure; the size of auditing committee has no significant influence to the sustainability report disclosure;managerial ownership has significant influence to the sustainability report disclosure; institutional ownershiphas no significant influence to the sustainability report disclosure; financial performance has no significantinfluence to the sustainability report disclosure; ISRA has no significant influence to the sustainability reportdisclosure; these two control variables in this research which are size and leverage have significant influence tothe sustainability report disclosure.Keywords: Corporate Governance, Financial Performance, ISRA, Sustainability Report, Size, leverage.
PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN PADA CV X DI SIDOARJO Nurrokhmat, Andi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

This research is meant to analyze the implementation of tax planning which is conducted by CV X with tax regulation. Tax is a compulsory contribution to the country which is owed by personals or entities which are forced by the legislation, by having no direct reward and it is entirely used for government needs to provide prosperity for the people. Tax, actually, can be managed and controlled by comprehending the prevailing tax regulation and its development correctly and by following its changes so the efficiency of tax payment can be achieved. Qualitative descriptive method and case study method are applied in this research. The description of the research object is company’s income tax which is imposed to the CV X by using the company’s profit and loss income statement in order to perform fiscal correction. So it will generate fiscal financial and profit fiscal report which will be used to arrange tax planning and it will be compared to the profit before and after tax planning. The result of the research indicates that the tax planning is implemented, tax which should be paid by the CV X is as much as Rp 293.146.003 while after the tax planning the tax which should be paid by the CV X is as much as Rp 285.124.838 in 2011. The tax which should be paid by CV X can be optimized by carrying out tax planning. Keywords: Tax Planning, Fiscal Correction, Tax Regulation, Owed Tax
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITYDISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dewi, Sukmawati Safitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

This main aims of this studyis to test whether the company characteristics consist of size, profitability, leverage, management ownership, and the number of the board of commissioners.The results of this study show that: (1) size have an influence to the corporate social responsibility disclosure, (2) profitability have no influence to the corporate social responsibility disclosure, (3) leverage have no influence to the corporate social responsibility disclosure, (4) management ownership have an influence to the corporate social responsibility disclosure, dan (5) the number of the board of commissioners have an influence to the corporate social responsibility disclosure.Keywords: Size, Profitability, Leverage, Management Ownership, Size of the Board of Commissioners, Corporate Social Responsibility Disclosure (CSRD).
PREDIKSI KESULITAN KEUANGAN DENGAN ANALISIS Z-SCORE PADA PERUSAHAAN FOOD AND BEVERAGES Satrio, Wahyu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

The researcher conducts the analysis of the financial report in the period of 2007 until 2011 at the food and beverages companies which is listed in The Indonesia Stock Exchange. The names of the companies arePT. Tiga Pilar Sejahtera Tbk, PT. Multi Bintang Indonesia Tbk, PT. Indofood Sukses Makmur Tbk, and PT. Sinar Mas Argo Tbk.The Analysis on this research is using the financial ratio analysis that is found on Z-Score model developed by Altman. Altman’s Z-Score model is able to categorize the companies into three which are the companies with the financial difficulties, the companies with the susceptible financial difficulties and does not experience any financial difficulties.Keywords: Z-Score Analysis, The level of Financial Difficulties.

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