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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 7 (2013)" : 6 Documents clear
PENGARUH MEKANISME GCG DAN PELAPORAN CSR TERHADAP NILAI PERUSAHAAN DI BEI Ardyanto, Ferry Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of good governance mechanism and the reporting of corporate social responsibility to the company’s value. The company’s value in this research is proxy by Tobin’s Q value. The selection of samples is performed by using purposive sampling method to the food and beverages companies which are listed in the Indonesia Stock Exchange from 2007 to 2011. As many as 11 food and beverages companies are used as samples in this research. The multiple regressions are applied as method of analysis in this research. The result of this research indicates that the board of commissioners, public ownership, managerial ownership and the reporting of corporate social responsibility variables has significant influence to the company’s value. Keywords:Company’s Value, Board of Commissioners, Public Ownership, Management Ownership, Institutional Ownership, and Corporate Social Responsibility.
ANALISIS PENERAPAN PSAK NO. 45 PADA YAYASAN MASJID AL FALAH SURABAYA Rizky, Diyani Ade
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

Considering the demand of accountability and transparency in the public sector as well as the importance of financial report which is arranged by non-profit organization, therefore the in depth discussion about the financial report which refers to the PSAK no.45, it is necessary to analyze it more deeper. The object of this research is the foundation of Surabaya Al Falah Mosque. The purpose of this research is to find out the arrangement, the form and the content of financial report of the foundation which refers to the provisions of PSAK no.45. The result of the research indicates that: (1) The foundation have not the guidelines of organization structure yet which is divide the authority and responsibility. (2) The financial report is presented in appropriate with PSAK no.45, but there is some of account that have not been presented in accordance with PSAK no. 45 which is the classification of net asset. (3) The recognition of uncollectible account receivable was recognized directly.Keywords : PSAK no.45, Non-Profit Organization, Financial Report
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENGADOPSIAN EMPLOYEE STOCK OPTION PROGRAM Septarina, Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out the comparison of company financial performance which consists of financialratios such as net profit margin, return on assets, return on equity, and total assets turnover before and afteradopting Employee Stock Option Program (ESOP). The samples are taken by using purposive sampling methodand as many as 10 companies are selected by the researcher. The descriptive analysis technique is applied in thisresearch as the data analysis technique. The analysis is conducted by comparing the company financialperformance 1 year before and after the adoption of ESOP. The result indicates the 1 year period of companyfinancial performance after the adoption of ESOP which consists of financial ratios i.e. net profit margin, returnon assets,andreturn on equity are undergoing decreasing, while financial ratio of total assets turnover isundergoing increasing when it is compared to the 1 year period company financial performance before theadoption of ESOP. The comparison result of 1 year period of company financial performance before and 2 yearsafter the adoption of ESOP is similar to the comparison result of 1 year period of company financial performancebefore and 1 year after the adoption of ESOP.Keywords: Employee Stock Option Program(ESOP), Financial Performance, Financial Ratio
PENERAPAN PERENCANAAN PAJAK PADA PT. X DALAM MEMINIMALISASI PAJAK SESUAI PERATURAN PERPAJAKAN Zulfa, Laili
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

Basically, tax is an important source of revenue to finance government spending, both for routine expenditures and development expenditures. As for corporate, tax is an expense that will reduce the company’s net profit, so that the management through tax planning schemes. This study aims to identify and learn the implementation of tax planning at PT. X. this study used descriptive qualitative approach and case study metod. The object of this study is the corporate income tax of PT. X with the income statement as a basis for a fiscal correction then resulting in fiscal financial statement and taxable income that will be used for tax planning. The next step is to compare earnings (profit) before tax planning and earnings (profit) after tax planning. The resulting showed that before application of tax planning, tax payable is Rp132.851.711 while after tax planning, tax payable of Rp126.321.378 for the year of 2011. Through good and proper planning, PT. X can optimize their tax to be paid so that it can used to pay for other expenses.Keywords: tax planning, fiscal correction, PPh Pasal 21 allowance (gross up), depreciation of fixassets
ANALISIS PENGENDALIAN INTERN PENGGAJIAN DAN PENGUPAHAN PT JASA MARGA CABANG SURABAYA-GEMPOL Susilowati, Ninik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

PT Jasa Marga (Persero) Surabaya-Gempol branch is a company which engages in the field of toll management service. This research is meant to find out how the implementation of internal control in salaries and wages at PT Jasa Marga (Persero) Surabaya-Gempol branch. Descriptive qualitative method is applied as the method of research  in  this  research  by  using  data  collection techniques  i.e.:  Interview,  documentation, observation.  The result of the research indicates that the internal control system in payment of salaries and wages which have been implemented by PT Jasa Marga (Persero) Surabaya-Gempol branch has been adequate since the company has fulfilled the elements of internal control i.e.: the firm separation of organization structure, record keeping and authorization system procedure, healthy practice, honest and competent employees, though there are some deficiencies  of  freelance  attendance  monitoring  system  which  still  uses  written  attendance  and  check  clock machine, the error occurrence of permanent employees’ fingerprint machine, and there is no monitoring from other divisions in the administrative department of Koperasi Karyawan PT Jasa Marga who works as time record keeping function also works as the wages list maker function. Keywords:   internal control system, internal control elements, payment of salaries and wages.
PENGARUH KEPEMILIKAN MANAJEMEN, INSTITUSI, DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Juniarto, Risko Edy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of management ownership, institutional ownership and leverage rate to the Corporate Social Responsibility. The samples of this research are consisted of 39 companies which are selected by using purposive sampling from Basic Industry and Chemicals companies which are listed in the Indonesia Stock Exchange in 2009 – 2011. The result of the research indicates that the research regressions model has fulfilled the classic assumption test overall. The multiple regression analysis indicates that the management ownership has negative influence to the Corporate Social Responsibility while the institutional ownership and leverage has no influence to the Corporate Social Responsibility. Keywords: Management ownership, institutional ownership, leverage, Corporate Social Responsibility

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