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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 9 Documents
 1 
Search results for , issue " Vol 2, No 9 (2013)" : 9 Documents clear
ANALISIS PENYEDIAAN FASILITAS UMUM OLEH PEMKOT SURABAYA Melinawati, Minarsih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is the performance of Surabaya municipal in providing flats on Jl. Urip Sumoharjo no. 42. The descriptive study is type of research which is applied in this research. The qualitative descriptive isapplied in this research as the data analysis technique in this research in order to find out the characteristic ofrent rates, facility, location and environment of the flats on Jl. Urip Sumoharjo no 42 and then it is analyzed and it gives a conclusions based on the result of the analysis. This research responder is dweller of flats UripSumoharjo. The result of this this research indicates that the rent rate, facility, location and environment of theflats on Jl. Urip Sumoharjo no. 42 is already in appropriate with the prevailing rules in the Surabaya municipal.The aspect of rent rate of the flats indicates that the tenant of the flats do not satisfy with the rent rate which is asmuch as Rp 104,000 per month. The aspect of facilities of the flats indicate that the tenants of the flats feel quitesatisfied with the existing facilities of the flats of Jl. Urip Sumoharjo. The aspect of location indicates that thetenants of the flats feel satisfied with the location which is located in the center of Surabaya. The aspect ofenvironment indicate that the tenants of flats feel very satisfied with the environment of the flats UripSumoharjo.  Keywords:  public facility providing, flats, Municipal of Surabaya
EFEKTIFITAS PENGGUNAAN DANA CSR SEBAGAI UPAYA MENINGKATKAN AKUNTABILITAS PUBLIK PT PETROKIMIA GRESIK Mayasari, Intan Puspita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

This research is conducted at PT Petrokimia Gresik. This research is meant to find out the effectiveness of CSRbudget as an effort to improve to public accountability. According to KEP-100/MBU/2002 about the TheAssessment of BUMN healty level that the method of assessment in determining the funds whether it iseffectively distributed or not can be seen from the company’s performance, which consists of 2 performanceswhich are the effectiveness performance of funds distribution and the collectability of loan repayment from eachperformance. Their own percentage, in 2010-2012 PT Petrokimia Gresik can be said effective in implementingthe CSR program, since the score which is obtained for three years is as much as 3 points and the effectivenesspercentage of funds distribution obtains more than 90% while the collectability of loan repayment obtains morethan 70%. PT Petrokimia Gresik can be said effective and in appropriate with the public accountabilityKeywords: Effectiveness, Public Accountability, CSR.
PENGARUH PEROLEHAN BONUS SWBI DAN IMBALAN PUAS TERHADAP PEMBIAYAAN PERBANKAN SYARIAH Saptohadi, Totok
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

Problems which are encountered by Shariah Banking is the difficulties in controlling its liquidity efficiently, considering the opportunity to invest immediately the received saving funds as well as the difficulties in liquidifying the in progress investment funds when there is withdrawal in critical situation, so the Shariah banking withhold its liquidify instrument in a bigger amount than the conventional banking. This matter causes the average income of syariah banking reducing. The purpose of this research is to analyze some factors which influence bonus acquisition at SWBI and reward at PUAS to the shariah banking financing. Reporting research is applied as method in which the researcher obtains the secondary data from Bank Indonesia in the form of monthly data and annual data of Shariah Commercial Bank and Shariah Business Unit from all over Indonesia which is packed in the form of statistic in 2006-2010 periods. The result of hypothesis test states that simultaneously the SWBI and PUAS variables have significant influence to the financing level while partially the SWBI variable has significant influence, while the PUAS variable has no significant influence to the financing level.Keywords: Wadiah Certificate of Bank Indonesia, ShariahInterbank Money Market, Shariah Banking Financing
PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN PENDAPATAN PADA PT KERETA API INDONESIA SURABAYA Putri, Nena BertaVirde
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

This main to evaluate the implementation of accounting information system of receipt of income at PT Kereta Api Indonesia Surabaya. This research is a qualitative research, while the data analysis technique which isapplied in this research is the descriptive analysis with qualitative approach. The results of data interpretation and analysis to the implementation of accounting information system at PT Kereta Api Indonesia Surabaya, itcan be concluded that the organization structure of PT Kereta Api Indonesia Surabaya overall is good, incarrying out the activity of receipt of income has been using serial numbered document in order to prevent theoccurrence of deviation, so it can be said that the input of accounting information system of income is good.Output of accounting information system of income at PT Kereta Api Indonesia Surabaya can be said good,since the output consists of: daily sales reports, deposit books, cash book as well as the combined list and analysisof passengers revenue and the implementation of internal control of receipt of income at PT Kereta Api IndonesiaSurabaya it can be said good.Keywords: Accounting Information System, Income,Internal Control.
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) AFRIANDI, DEASHINTA DIAN
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out the indication of the existence of earnings management practices around Initial Public Offering (IPO) which starts from one year before IPO, during IPO, and One year after IPO. Afterthe company indicated to earnings management around the IPO, then the current ratio, debt to equity ratio, netprofit margin and asset turnover fixed tested their effects on earnings management in the form of discretionary accruals (DA). Secondary data is applied in this research. The samples which are used in this research are takenfrom the population of companies which perform IPO in the Indonesia Stock Exchange during 2008 – 2010periods. The multiple linear regressions analysis, one sample t-test and t test are applied as the data techniqueanalysis in this research. The results of this study show that: (1) during the IPO the company is indicated that ithas already been implementing earnings management, (2) independent variables such as current ratio and fixedasset turnover have no influence to the earnings management, while the company’s financial performance whenit is seen from debt to equity ratio and net profit margin has an influence to the earnings management. Keywords:  Earnings Management, Initial Public Offering (IPO), Financial Performance.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG DAN DAMPAKNYA PADA ECONOMIC VALUE ADDED Muchlasin, Mochamad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
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Abstract

The purpose of this research is to find out the influence of managerial ownership to the debt policy and its impact to the economic value added (EVA). Samples in this research are manufacturing companies which are listed inthe Indonesia Stock Exchange (IDX) in the period of 2009-2011 by using purposive sampling method.Path analysis is the statistic method which is used in this research.  Variables in this research are Managerialownership (INSDR) as the independent variables, debt policy as the intervening variable and Economic ValueAdded as the dependent variable.The result of research shows that INSDR has insignificant positive influence to the EVA, this result is related toArry Irawan research (2009) and Yuni Puspita Sari research (2013). INSDR has significant negative influenceto DER, this result is related to Siswandi research (2011) and Lenra Juni Remember Purba research (2011),while DER has significant negative influence to the EVA, this result is related to Yuni Puspita Sari research(2013). DER is proven to be the intervening variable which mediates the influence of INSDR with EVA. Keywords: Managerial Ownership, Debt Policy, Economic Value Added, Manufacturing Companies
PENGARUH SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN NINGRUM, FITRIA
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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This research is meant to find out how the influence of computer based accounting information system which is implemented to the company as well as the risk which will be encountered in the future in the implementation of computer based accounting information system at CV Trias Persada Engineering, Sidoarjo.The quantitative analysis case study method is applied as the analysis instrument in this research by formulating hypothesis and then the statistic examination is performed by the researcher to accept or deny the hypothesis. The data collection technique which is conducted by the researcher is literary and field research. Field research is performed by distributing questionnaires to the respondent, while the literary research is performed by comparing the theories which are obtained from books and literatures with the existing facts. It can be concluded from the result of discussion and analysis that the users of computer based accounting information system at the company have significant influence to the making of purchasing decision at the company, although there are minor mistakes in the system but reparation will always be carried out so the accounting information system is in appropriate with the procedures and the rules in this company. Keywords: Accounting Information System, Computerization, the Making of Purchasing Decision
KARAKTERISTIK TEKNOLOGI INFORMASI, BUDAYA ORGANISASI DAN KECOCOKAN INDIVIDU TERHADAP KINERJA KARYAWAN PT. JASA RAHARJA DI KALIMANTAN SELATAN Anugraini, Mardiyah; Ngumar, Sutjipto; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research was to obtain empirical evidence whether the characteristics of information technology, organizational culture, individual match will have an influence on employee performance positih Public Agency State-owned enterprises (SOEs). The samples in this study were 37 employees of PT. Raharja Services in South Kalimantan. Data was collected through questionnaires to employees who deal directly with the use of information technology, organizational culture, and individual suitability. Analysis of this study using multiple regression analysis. The results showed that all three independent variables (information technology, organizational culture, and the fit people) have considerable influence on the dependent variable or performance. Effect of partial to the characteristics of information technology has a role in influencing employee performance optimally. Characteristics of organizational culture significantly influence employee performance. Which organizational culture that includes a group of friends easily cooperative and mutual trust, the system of administration of the company is always working in a procedural and structured. Compatibility of individuals have significant influence on employee performance effects. Which match individuals associated with knowing the purpose and mission of the company, working with computer technology, communication in the working relationship between ourselves and the consistent, able to use a computer better and the services provided by the system will be able to get both enhance employee performance when implemented with better. Keywords: Information Technology, Suitability Individual, Organizational Culture and Performance
IDENTIFIKASI CRITICAL SUCCESS FACTORS SEBAGAI PENDUKUNG DALAM MENCAPAI KEUNGGULAN BERSAING HANDAYANI, FRIDA ENDRAWATI
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
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Abstract

The purpose of this research is to identify and analyze the critical success factors in order to achievecompetitive advantage at PT Ikhwan Berkah Sejahtera Surabaya. Research method is using qualitativemethod which is explained in descriptive way to find out and analyze the critical success factors toachieve competitive advantage.Critical success factors are an important factor for the company as thesupport to achieve successfulness. In order to identify it an analysis to the SWOT is required. Strengthsfactors include service at payments system, deployment of representative units, given facility and servicequality, human resources, marketing which has been done. Based on the result of data analysis it can beconcluded that by conducting SWOT analysis, companies can find out their strengths, weaknesses,opportunities and threats which are encountered by them so they can make strategy for their good in thefuture in order to achieve competitive advantage. Besides, the SWOT analysis can be used as performanceappraisal instruments both financial and operational. Keywords: Critical Success Factors, SWOT Analysis, Competitive Advantage.

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