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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 8 Documents
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Search results for , issue " Vol 2, No 8 (2013)" : 8 Documents clear
PENGARUH PEMANFAATAN TEKNOLOGI TERHADAP SISTEM INFORMASI AKUNTANSI Sari, Mia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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Abstract

The existence of technology has given many advantages to the businessmen in order to gain some profits either materially or non-materially, for example efficiency in the business activities. One of the technologies that are mostly used in the world of business is the information technology. The purpose of this research is to find out the influence of the utilization of technology to the accounting information system at PT. JNE Logistik Surabaya. Factors that can be used as references for company’s manager in the decision making management. The research result shows that the utilization of technology to the accounting information system has a significant influence to the management’s policy. The system of My-Orion which is used at PT. JNE Logistik can minimize the weaknesses compare to Visual Basic, in the process of data input to the data out.Keywords: Information Technology, The Influence of The Utilization of Technology, Efficient and Effective.INTISARIHadirnya teknologi, banyak dimanfaatkan oleh pelaku bisnis untuk memperoleh keuntungan yang berupa material maupun yang bersifat non-material, seperti efisiensi dalam kegiatan organisasi bisnis. Salah satu teknologi yang banyak digunakan dalam dunia bisnis adalah teknologi informasi. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh pemanfaatan teknologi terhadap sistem informasi akuntansi pada PT. JNE Logistik Surabaya. Faktor-faktor yang dijadikan acuan bagi manajer perusahaan dalam pengambilan keputusan manajemen. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi terhadap sistem informasi akuntansi sangat berpengaruh dalam kebijakan manajemen.. Sistem My-Orion yang digunakan PT. JNE Logistik dapat memperkecil kelemahan dibandingkan dengan Visual Basic, baik dalam proses input data sampai out data.Kata Kunci: Teknologi Informasi, Pengaruh Pemanfaatan Teknologi, Efisien dan EfektifitasPENDAHULUANEra globalisasi yang semakin melanda dunia usaha mempunyai dampak yang cukup besar bagi perusahaan. Hal tersebut tentunya menjadi tantangan bagi manajemen perusahaan untuk menciptakan terobosan baru dan mulai mengembangkan ide-ide baru untuk mengatasi persaingan yang semakin ketat pada masa mendatang. Semua itu dapat dilakukan apabila manajemen mampu melakukan pengambilan keputusan yang di dasarkan pada informasi yang akurat, relevan, dan tepat waktu. Informasi sebagai penentu dalam pengambilan keputusan, baik oleh pihak manajemen perusahaan itu sendiri maupun pihak lain yang berkepentingan dengan perusahaan. Informasi yang berkualitas dibentuk dari adanya sistem informasi yang dirancang dengan baik.Hadirnya teknologi, banyak dimanfaatkan oleh pelaku bisnis untuk memperoleh keuntungan yang berupa material maupun yang bersifat non-material, seperti efisiensi dalam kegiatan organisasi bisnis. Salah satu teknologi yang banyak digunakan dalam dunia bisnis adalah teknologi informasi. Teknologi informasi (TI) berkembang sejalan dengan perkembangan infrastruktur TI, seperti hardware, software, teknologi penyimpanan data Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 8 (2013)
PENGARUH KUALITAS PENGUNGKAPAN INFORMASI TERHADAP HUBUNGAN ANTARA CORPORATE GOVERNANCE DENGAN KINERJA PERUSAHAAN Indahsari, Putri Ayu Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to measure the influence of information disclosure quality to the relation between the implementation of corporate governance and company performance. The implementation of corporate governance uses the research result indicator from The Indonesian Institute for Corporate Governance. The company performance uses two indicators which are operational performance through return on equity (ROE) and market performance through Tobin’s Q. The information disclosure quality is assessed from the mandatory disclosure which is measured by using Wallace index. The selection of samples are performed by using purposive sampling method. The total amount of samples are as many as 77 observations from 2008-2011. The analysis instruments which are applied in this research are the multiple regression analysis and moderated regression analysis (interaction test). The result of research shows that the implementation of corporate governance, information disclosure quality, and company size simultaneously have an influence to the company performance either through ROE or Tobin’s Q. While partially the implementation of corporate governance has an influence to the market performance, but it has no influence to the operational performance. Partially the information disclosure quality has no influence to the operational performance and market performance. While partially the size of the company has an influence to the operational performance but it has no influence to the market performance. Meanwhile, the information disclosure quality influence the relationship between the implementation of corporate governance and the operational performance, but it has no influence the relationship between the implementation of corporate governance and market performance.Keywords: Corporate Governance, Mandatory Disclosure, Company Performance
PENGUNGKAPAN BIAYA SOSIAL SEBAGAI BENTUK PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN TERHADAP LINGKUNGAN SEKITAR Rahayu, Aminarti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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Abstract

In conducting the company’s operating activities, a company not only to find a profit but must be contributed tothe public or environment by improving the quality of life of the community and the environment. The purposeof this study is to investigate the implementation of CSR programs in East Java PT Graha Utama, to know whatare the social costs incurred by PT Graha Java Home as a form of social responsibility, and to know the socialresponsibility accounting reports that are useful to assess the performance of the companys social activities. PTJatim Grha Utama has not made social activities report, so that in order to find out the social costs which hasbeen issued by the company may pay attention to the income and loss report company. From the social activityreport can be measured the performance of company’s social activities to the environment. The result of thisresearch shows that the PT Jatim Grha Utama already implements the CSR program even though in itsimplementation has not made the formation of the program itself, especially The Partnership and CommunityDevelopment Program. The form of the social activity that has been performed by PT Jatim Grha Utama dividedinto three which are public contribution, the human resource department contribution, and the enviromentcontribution. The proportion of the social costs to the fixed profit in the year of 2010 as much as 2.16% and inthe year of 2011 as much as 2,51%.Keywords: Social Costs, Corporate Social Responsibility, Social Activity, and Social Contribution
EFEKTIVITAS PERENCANAAN TENAGA KERJA PADA PT. NUTRIFOOD SURABAYA Yuliasri, Alif Hafifah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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The purpose of this research is to find out the role of management audit on the human resources function in appraising the employee’s performance at PT Nutrifood Indonesia which is located on Jl. Brebek Industri VII/14 Surabaya as well as to find out problems that hold up the performance of human resources function. The human resources function at PT Nutrifood Indonesia Surabaya consists of: employee’s planning, employee’s recruitment, employee’s selection, and placement, compensation and reward, as well as employment termination. The method used in this research is descriptive qualitative method, where the data collected from the field and facts which occur in company is analyzed then compared with existing theory in order to produce a good system in making decision by using data collection technique such as interview, questionnaire, documentation, and observation. Based on the research result shows that there are still weaknesses which are employees’ planning is ineffective because there is no written document related to the employees’ planning, employees’ placement is inappropriate with their education background which the standard set must be minimum of D3 or S1.Keywords: Management Audit, Human Resources Function, Performance Assessment.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Maharani, Windhy Intan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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This research is meant to find out the influence of corporate governance mechanism to the value of the company. The corporate governance mechanism which measured with 4 variables (the Independent Board of Commissioners, institutional ownership, managerial ownership and audit committee), and the value of the company in this research is measured with the value of Tobin’s Q. This research is using purposive sampling method which listed in Indonesia Stock Exchange (BEI) in during the period of 2007-2011 and it obtains 31 companies as the samples. The analysis method in this research is using multiple linier regressions. The result of this research indicates that the corporate governance mechanism which has proxy with the institutional ownership, the managerial ownership and audit committee which has insignificant negative influence to the value of the company. While, the Independent Board of Commissioners has a significant positive influence to the value of the company. Keywords: The Corporate governance, The Value of The Firm, Tobin’s Q.
PENERAPAN PSAK NO. 105 DALAM TRANSAKSI PEMBIAYAAN MUDHARABAH PADA BANK SYARIAH BUKOPIN CABANG SIDOARJO Turrosifa, Kamila
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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The purpose of this research is to find out the implementation of PSAK no. 105 in mudharabah financing transaction. The object of this research is performed in Bank Syariah Bukopin Sidoarjo branch. The descriptive qualitative approach is used as the analysis technique in order to analyze the data which is achieved from the company is analyzed then it is compared to the existing theories to produce a good system or method in order to make a decision. The evaluation is measured in the form of cash which is given to the bank, the presentation is served in the form of financial report to the balance instrument next to the asset as much as the bank bill to the bank customers and the disclosure of mudharabah will be disclosed in the financial report, costs emergence which are caused by liquidation at the time the cost return is conducted by the bank customers and at the time the achievement of production sharing, all of these activities are in accordance with the PSAK no. 105 about Mudharabah accountingKeywords: Syariah Bank, Mudharabah Financing, dan PSAK No. 105.
PENERAPAN TAX PLANNING PPN DALAM PENGHEMATAN BEBAN CASH FLOW DI CV. MMM Leo, Nora Dewi Lestari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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This research is meant to find out how the implementation of tax planning on the value added tax as themaximization of tax saving and cash flow management at CV MMM. The input tax and output tax is the basisfor the calculation of payable value added tax which led to a cash out for a company which affects the load of cashflow amount. A descriptive approach is applied in this research which is discussed in this thesis by usinganalysis and qualitative method. It can be concluded from the results of this research that the implementation oftax planning in purchasing the company’s assets such as car, the implementation of tax planning on advertisingservices (infomedia), the implementation of tax planning on the telephone receipt as input tax, tax planning as ameans of controlling cash flow by delaying the reporting of input tax at different period has been proven toprovide a significant results of the saving and beneficial to the company. This indicates that tax planning can beone of alternatives in controlling the company’s cash flow.Keywords : Tax planning, Tax saving maximization, Cash Flow Management, Input Tax, Output Tax
ANALISA MANAJEMEN DALAM PENYALURAN KREDIT PADA PT BANK BUKOPIN Tbk CABANG UTAMA SURABAYA Nurhidayat, Mukhamad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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This research is meant to find out the policy of credit provision at PT. Bank BUKOPIN Tbk, Main Branch Office Surabaya has implemented the 5C principles (Character, Collateral, Capital, Capacity, Condition of economic) and the prudential principle. On the other hand, this research is meant to find out the role of analysis which has been done by the Bank to the Bank customer which propose a credit is the analysis of financial aspect and non-financial. Qualitative method with case study is applied in this research at PT. Bank BUKOPIN Tbk which is a financial institution which fund is raised from the public in the form of savings and transfer back in the form of credit. The implementation of credit provision, congestion credit risk is a problem which severely affects the health of a bank, so bank is required to have a reliable management credit. Keywords: Credit analysis, Non Financial Analysis, and Financial analysis.

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