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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 5 Documents
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Search results for , issue " Vol 2, No 6 (2013)" : 5 Documents clear
AKUNTANSI TRANSAKSI PEMBIAYAAN KEPEMILIKAN RUMAH DENGAN AKAD MURABAHAH Zakiah, Zakiah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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Abstract

This research is meant to explain the home ownership financing mechanism by applying the murabahah contract at Bank Syariah Mandiri Surabaya and its accounting treatment whether all the record keeping which is conducted by the bank has in appropriate with the PSAK No. 102 which regulates the murabahah contract. The descriptive qualitative method is used as the analysis technique in this research as well as the case study approach by performing survey, interview and documentation. The result of this research is the mechanism and the accounting treatment of home ownership financing by applying the murabahah contract at Bank Syariah Mandiri Surabaya generally has in appropriate with the statement of financial accounting standards No. 102 about Murabahah Accounting which regulates the recognition, the measurement, and the presentation from the beginning to the end of the murabahah contract. Bank Syariah Mandiri Surabaya has explained to the bank customer of the murabahah asset acquisition price as well as the margin which becomes the bank profit as the sales. This matter has in appropriate with the Islamic principles which are the principle of justice, mandate, partnership, and transparency.Keywords: Syariah Bank, Murabahah Contract, and the PSAK No. 102.
PENGARUH KOMITMEN ORGANISASI DAN PENGETAHUAN MANAJER TERHADAP KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI Fadhilah, Brilianti Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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Abstract

The  purpose  of  this  research  is  to  examine  the  influence  of  organization  commitment  and  the  manager’s knowledge  to  the  successfulness  of  the  implementation  of  accounting  information  system  at  Haji  General Hospital of Surabaya. Based on the result of calculation it is obtained that the R2 determination coeffecient value (R Square) is 0.953 which shows that organization commitment and the manager’s knowledge can explain the Implementation  of  Accounting  Information  System  is  approximately  95.3%  while  the  remaining  4.7%  is explained by other variable outside the research. The organization commitment and the manager’s knowledge simultaneously  and  partially  has  an  influence  to  the  successfulness  of  the  implementation  of  accounting information system at Haji General Hospital of Surabaya.  Keywords:  Organization  Commitment,  Manager’s  Knowledge  and  the  Implementation  of  Accounting Information System
PENGARUH LEVERAGE DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Sari, Septiana Ratna
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of leverage and good corporate governance mechanism to theearnings management. The subject of the research is the manufacturing companies which are listed in theIndonesia Stock Exchange from 2009 to 2011. The samples selection is performed by using purposive samplingmethod, it selects samples by applying certain criteria which in appropriate with what the researcher wants, asmuch as 174 observation objects of 58 companies during 2009 – 2011 are obtained by using the samples selectionmethods. The multiple regressions analysis is used as the analysis technique in this research. The classicassumption test is conducted before the data is processed. This research applies leverage and good corporategovernance mechanism with the proxy of managerial ownership, institutional ownership, board ofcommissioners, independent commissioners, auditing committee as independent variables, and earningsmanagement as dependent variable. The result indicates that there is no heteroscedaticity, autocorrelation andmulticolinearity. The result of partial test indicates that the leverage has negative effect to the earningsmanagement. The result of good corporate governance partial test to the earnings management with the proxy ofinstitutional ownership, the board of commissioners and the auditing committee has positive influence to theearnings management. The result of good corporate governance partial test to the earnings management with theproxy of independent commissioners has negative influence to the earnings management.Keywords: Leverage, Good Governance Governance, Earnings Management
AUDIT MUTU PADA PELAYANAN CUSTOMER UNTUK MENINGKATKAN KEPUASAN PELANGGAN PT POS SURABAYA Sismawati, Novita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the role and function of quality auditing at the customer service unit in order to improve the customer satisfaction at PT. Pos Indonesia (Persero). The type of research which is performed in this research is the qualitative research. The result of this research which is performed by the researcher indicates that the function of quality auditing at PT. Pos Indonesia (Persero) south Surabaya has already been running well but there are still some weaknesses which are only reported once in the newspaper even though it is only misunderstanding which is coming from the posting time and it is already clarified. Therefore, the auditing and quality party should do some further refineries so mistakes and deficiencies would not happen again. Based on the conclusion of this research, there are some suggestions which are expected to be useful for the Pos Indonesia south Surabaya. The company should give the latest innovation both services and facilities in order to look more attractive, satisfaction, and convenient for the customers of the PT Pos Indonesia (Persero).Keywords: quality audit, quality management, and customer service
PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENINGKATAN PENGENDALIAN BIAYA PROYEK PADA PT. BUKIT JAYA ABADI Aliya, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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Abstract

The cost accounting information system is the whole procedure and technique are needed in order to collect theentire data of expenditure and process the data into information which is needed by the manager in monitoringthe work performance. The internal control structure in the cost accounting information system is an affectiveproject which becomes one of the important factors which is necessary to be applied to maximize the company’sprofit. Some important aspects which are necessary to be considered are the purchasing system, and the paymentof salary and wages system. A better internal control approach can be achieved through comprehension of theexisting system by assessing its strengths and weaknesses. The result of research indicates that there are someshortages which have to be improvedin the company information system in order to be optimum in supportingthe cost control process, such as the separation of authority and responsibility of each department in thepurchasing process. In this purchasing process, the procurement department as the performer should have goodcontrol system. One of the recommendation solutions as the result of this research is to perform the separation oftask and function in written and documented in regard to every department that is using this informationsystem. By the existing improvement in the implementation of cost control therefore obstacles and cheats whichare occurred in the company can be minimized so an optimum profit can be achieved.Keywords: Accounting Information System, Cost Control, Internal Control.

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