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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 6 Documents
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Search results for , issue " Vol 2, No 4 (2013)" : 6 Documents clear
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Sriviana, Eva
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to disclosure the Corporate Social Responsibility and the sizeof the company which can influence the company’s profitability. The samples in this research are themanufacturer companies which are listed in Indonesia Stock Exchange (IDX) for more than 3 years ofobservation within the of period 2009-2011. The total samples in this research are 31 companies whichare taken by using the purposive sampling. The data analysis is using multiple regression analysis.The analysis technique uses F statistic test which shows that all the independent variables and tstatistic test shows how far is one variable which inserted in the model have an influence together tothe dependent variables and t statistic test shows that how far is one independent variable individuallyexplains the variation of dependent variable with the significant level of 5%. The result of this researchshows that simoultanouesly CSR and the company size has a signifcant influence to the company’sprofitability. Partially CSR has a significant influence to the profitability while the company size has asignificant influence to the profitability.Keywords: corporate social responsibility (CSR), company size, profitability.
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Rupianti, Yayuk
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to prove the influence of the company size, the business risk, and theprofitability on the capital structure which go in the companys manufacturing of the basic industryand chemical sector which is listed in the Indonesia Stock Exchange (IDX). This research usessecondary data which was in the form of financial report for the period of December 31st 2011, which islisted on the Indonesia Stock Exchange (IDX). As many as 60 companies are used as sample in thisresearch. Classic assumption test, multiple linear regression analysis, t-test, F-test, and thedetermination coefficient of the size of the company, business risk, and profitability, as the independentvariable are used as the data analysis. (1) the company size variable partially has no significant effectto the capital structure; (2) Risk Business variable partially gives negative effect and significantlyinfluence to the capital structure; (3) profitability variable partially gives positive effect andsignificantly influence to the capital structure.Keywords: Capital Structure, Company Size, Business Risk, Profitability
PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA Mulyati, Yulia Sri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Abstract

Qualitative descriptive method is applied in this research by performing data collection technique through questionnaires, documentation, observation, and interview.The result of this research indicates that the company performance from: (1) financial prespective is quite well since the ROI has undergone improvement for the last two years; (2) customer perspective in general has already in appropriate with the expectation, it can be seen from the customers’ prespective level and the customers and employees satisfaction are quite good; (3) In the internal business process prespective a description is obtained that PT Aweco Indosteel Perkasa Surabaya is in the production process of its products effectively, but it is inefficient from the analysis manufacturing cycle efficiency (MCE) since the production level is still low; (4) In the learning and growth prespective it can be carried out properly since it has been implemented in order to improve employees’ capability by providing trainings and seminars to the whole employees evenly. It can be evaluated from the four prespective that PT Aweco Indosteel Perkasa Surabaya performance indicator is already quite well. Keywords: Performance Measurement, Balanced Scorecard, Return On Investment and MCE
ANALISIS KEY SUCCESS FACTORS UNTUK MEMPERTAHANKAN KEUNGGULAN BERSAING PADA PT ASTRA INTERNASIONAL Rachmawati, Jenny Indriawan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Abstract

This research is meant to identify and to analyze the key success factors in order to reach the competitiveadvantage at PT Astra International Surabaya. The research method which is performed in this research byusing the qualitative method in order to find out and to analyze the key success factors in order to achieve thecompetitive advantage. The data analysis technique which is applied in this research is the descriptive analysisqualitative approach which is conducted by expressing definitions and explanation as well as making comparisonof the data which is achieved from the research to the existing theories. Based on the results of the analysis anddiscussion which are related to the key success factors in achieving competitive advantage at PT AstraInternational Surabaya, it can be concluded that the more coordinated a company strategy it will be more easierto maintain a competitive advantage so it can improve performance, lead the car market and reach the profitwhich are expected by the company.Keywords: Key Success Factors, Competitive Advantage.
KAJIAN SISTEM PENGENDALIAN INTERN TERHADAP SISTEM PENJUALAN PADA PT. GIA CABANG SURABAYA JELLYNA, ARUM
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to get a clear description about the application of internal control over ticket sales system which is applied by PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch and to seek out whether the internal control over ticket sales system which has been applied has been quite effective for the company. A qualitative research is used in this research and the primary data and secondary date are the type of data that is used in this kind of research. The unit of study inthis research of focused on the internal control system of sales system procedures i.e. the internal control of accounting and administrative control. The data collection techniques that are used in this research are the interview and documentation. The data analysis techniques that are used in this research are as follow: making field notes which are used as sources of data, collecting data and clarifying the data that is obtained from the field, as well as making research conclusions. The result that is obtained from this research indicate that the internal control of accounting information system of airlines ticket sales which is applied by PT. Garuda Indonesia (Persero), tbk Surabaya branch has been running adequately and affectively. The system accounting information on ticket sales at PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch has a competent human resources (HR) in carrying out the functions of duties and responsibilities that he received, the separation of the functions of a more specific task at PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch and no doubling on one person’s job function, any transactions that occur in PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch are recorded in the accounting record through certain record keeping procedures and obtain authorization from the appropriate authorities, any documents and form of transactions are numbered print series, PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch applies examination toward system and procedures through the company’s internal audit.Keywords: evaluation, internal control, accounting information system, sales system, and effectiveness
PENERAPAN ACTIVITY BASED COSTING PERHITUNGAN HARGA POKOK UNTUK MEMBANTU PENENTUAN HARGA JUAL Nurfadhilah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Abstract

Qualitative method is applied in this research, while the descriptive analysis with qualitative approachis used as the data analysis technique since it gives explanation by comparing the data which isobtained from the research to the existing theories. This research is meant to find out theimplementation product cost price by applying Activity Based Costing method and then it can be usedby the management of CV Supra Sejahtera as an alternative to determine of the establishment ofproduct cost price.The researcher recommends that the CV Supra Sejahtera should apply the calculation of productioncost price with the Activity Based Costing method since it gives accurate information about theproduction cost in accord with the determination of product cost price which can be used as afoundation in determining the product cost price.Keywords: Activity Based Costing System, Cost Plus Pricing and Determining Selling Price.

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