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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 10 Documents
 1 
Search results for , issue " Vol 3, No 1 (2014)" : 10 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA BANK BCA DARMO SURABAYA Karuniawati, Herlina Fitry
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of financial ratio to the changes of corporate earnings. The research object is carried out at PT BCA Tbk Surabaya Darmo branch which is on Jalan Raya Darmo no. 5 Surabaya. The financial ratio analysis is important for the company in order to show the average influence of independent variable of financial statement in the form of Current Ratio (CR), Return on Asset (ROA), Return on Equity (ROE) and Gross Profit Margin (GPM) to the changes of corporate earnings. The data collection uses secondary data. The data collection is carried out by taking notes or by copying the existing documents in PT BCA Tbk Surabaya Darmo branch. The data analysis technique uses multiple linear regressions analysis with regard to find out the company financial ratio to the changes in earnings.The result of research shows that financial ratio has an influence to the growth corporate earnings. The results of research are: (1) The enhancement of ratio is caused by the reduction of debt at PT BCA Tbk Surabaya Darmo branch in 2010-2012 periods, (2) the company’s capability in generating cash from activity revenue which has been obtained by the company, so it can be concluded that financial ratio has an influence to the corporate earnings. Keywords:Financial Ratio, Changes in Earnings, Current Ratio (CR), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM)
PENGARUH GOOD CORPORATE GOVERNANCE, KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Octinia, Via
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of the implementation of good corporate governance (GCG),dividend policy (proxy by DPR) and profitability (proxy by ROE) to the companies’ value (Tobin’s – Q) whichare listed in the Indonesia Stock Exchange and followed by Corporate Governance Perception Index (CGPI) surveyin the observation years of 2009-2012 periods, Dividend Payout Ratio (DPR) and Return on Equity (ROE) whilethe dependent variable uses Tobin’s-Q. The utilization of samples is based on the purposive sampling. The samplesof the research are 8 companies with the observation period from 2009 to 2012. The multiple linear regressions isapplied as the analysis technique. The result of normality test, multicolinearity, autocorrelation andheteroscedasticity show that the regressions model which is free from bias has been fulfilled. The result of theresearch shows that CGPI, DPR and ROE variables are simultaneously have significant influence to the companyvalue. The partial result of the research shows that DPR and ROE variables have significant influence to thecompany value while the CGPI variable has no significant influence to the company value.Keywords: Corporate Governance Perception Index (CGPI), Dividend Payout Ratio (DPR), Return on Equity(ROE), Tobin’s-Q
ANALISIS KARAKTERRITIK PERUSAHAAN DALAM MEMPREDIKSI LUAS UNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Setyono, Rieslian Yunevida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to test and to analyze the company characteristic which consist of company’s size, company’s profile, profitability, leverage, and liquidity which is used in order to predict the CSR scope. The analysis technique is using Logistic Regressions because the independent variable is the mix between the continuous variable and category, while the dependent variable is a dummy variable. The company’s size is measured by using Log n (total asset), company’s profile is measured by classifying of the company’s high profile and low profile, profitability is measured by using Return On Asset, Leverage is measured by using Debt To Equity Ratio, and Liquidity is measured by using current ratio. The scope of CSR disclosure is measured by using Global Reporting Initiative (GRI) in 2006. The samples are 29 manufacturer companies listed in Indonesia Stock Exchange in 2010-2012 and the number of analyzes units are 87. The samples are determined based on the purposive sampling technique by using the criteria which has been determined by the researcher. The research result shows that the profitability can be used to predict the disclosure of the CSR scope), while the company’s size, company’s profile, leverage, and liquidity cannot be used to predict the disclosure scope of CSR. it shows that the variables of the company’s size, profile, leverage, and liquidity have been assumed less relevant in disclosing of the CSR scope.Keywords: company’s size, company’s profile, leverage, liquidity, disclosure of the CSR scope.
FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hutomo, Satrio
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test some factors simultaneously and partially to the factors which have the influence to the profit changes at manufacturing companies in which these factors come from independent variables which consist of current ratio, quick ratio, total asset turn over, debt to total asset ratio and return on equity variables. The result of simultaneous test shows that independent variables simultaneously have an influence to the dependent variable which is profit change is 20.2% and result of partial test shows that independent variables have no significant influence to the dependent variable which is profit change, which is indicated by signification level which is obtained from independent variables which are current ratio is 0.206, quick ratio is 0.838, total asset turnover is 0.776, debt to total asset ratio is 0.674 and return of equity is 0.823 which is bigger than α = 5% (0.05). The result shows that these factors have insignificant influence to the profit change. Keywords: Financial ratio influence to the profit change
ANALISIS PENYUSUNAN ANGGARAN BERBASIS KINERJA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN KOTA SURABAYA Kurniawan, Taufiq Pratama
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to find out how the performance based budgeting is and what sort of problems to deal with. In order to find out and to analyze the performance based budgeting at Department of Revenue and Financial Management of Surabaya City has referred to the Regulation of Minister for Internal Affairs no 59 of 2007 which is related to budgeting system by using performance based budgeting is designed to create effectiveness and efficiency in the use of budget. The implementation activity of budgeting from 2011 to 2012 was carried out at Department of Revenue and Financial Management of Surabaya City had suitable with the determined responsibility. In budgeting realization report during 2011 to 2012 had not encountered any significant problem.Keywords: Budgeting, Performance, Efficiency, and Effectiveness
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, R. Adhi Kusuma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of Current Ratio (CR), Debt to Equity Ratio(DER), and Return on Assets(ROA) to the stock return at manufacturing companies which engage in the field of food and beverage industry are listed in the Indonesia Stock Exchange (IDX) both simultaneously and partially. The hypothesis in this research are: (1) there is CR influence to the stock return, (2) there is no DER influence to the stock return, (3) there is ROA influence to the stock return.The populations in this research are manufacturing companies which engage in the field of food and beverage industry are listed in the Indonesia Stock Exchange of 2010 – 2012 periods in which the populations are 16 companies. Purposive sampling is used as the sample collection technique and the samples are 10 samples. Secondary data is used as the data in this research. Multiple regression analysis is carried out by performing classic assumption test is used as the examination method in this research.The result of analysis shows that financial ratios which consist of CR, DER, and ROA ratios simultaneously have influence while partially CR and DER have no significant influence to the stock return whereas ROA has significant influence to the stock return of manufacturing companies which engage in the field of food and beverage are listed in the Indonesia Stock Exchange. Keywords: Current Ratio, Debt to Equity Ratio, Return on Assets and Stock Return
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Amiriyah, Amiriyah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of financial performance (which is proxy with salesgrowth and profitability), company size and business risks to the capital structure. The result of the researchshows that this research regressions model has fulfilled the BLUE (Best Linear Unbiased Estimator)requirements that there is no heteroscedasticiy, multicolinearity, and autocorrelation symptoms and the data isnormally distributed. The result of multiple regression analysis shows that profitability has significant influenceto the capital structure; sales growth has significant influence to the capital structure; company size has nosignificant influence to the capital structure and business risks have no significant influence to the capitalstructure.Keywords: Profitability, Sales Growth, Company Size, Business Risks, Capital Structure.
PEGARUH PARTISIPASI PENGGUNA DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Kurniasari, Novelya Riyanti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to examine the influence of users’ participation in the development of information system and top management support to the performance of the accounting information system on state banks in Sidoarjo. The population are all state bank employees in Sidoarjo. The samples have been chosen by using purposive sampling method which is based on certain criteria. The analysis technique is using multiple linear regressions. Based on the result of the calculation it can be concluded that the determination coefficient value R2 (R Square) that is 0.537 shows that the budgeting participation and top management support are capable to explain the AIS performance approximately 53.7%, while the remaining is 46.3% which is explained by other variables outside this research. While based on the hypothesis test it is found that the participation of users in the development of information system, when the participation of the users in the development of accounting information system is greater, the performance of accounting information system will improve. The support level which is provided by the top management for the organization information system has an influence to the accounting information system of State banks in Sidoarjo. The support level which is provided by top management can be a very important factor in determining the successful of all activities which are related to information system.Keywords : Users’ Participation in the Development of Information System, Top Management Support, the Performance of the Accounting Information System.
PROSES PENYUSUNAN RENCANA BISNIS DAN ANGGARAN PADA BADAN LAYANAN UMUM RSUD SUMBERGLAGAH Sugiarto, Adi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
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The purpose of this research is: (1) to find out and to understand the general description in the preparation of the business planning and budgeting by using financial management pattern of public service area. (2) to find out and to understand the process of business planning preparation and budgeting at Public Service Agency of Regional General Hospital Sumberglagah. The data collection technique in this research is carried out by using literature and field research, while the data analysis technique in this research is carried out by using descriptive with qualitative approach by collecting data which is related with the process of business planning preparation and Budgeting at Regional General Hospital Sumberglagah. The analysis result on the process of business planning and budgeting at Regional General Hospital Sumberglagah in general has already run well because it has been implemented all the components and flow in accordance with the procedure, however it shows some weaknesses or flaw in the components in the process of business planning preparation and budgeting that has been done conducting, it doesn’t fulfill the substance in the preparation component when preparing the business planning and budgeting, which are analysis recorded and per – unit cost estimation is not good. Since there is substance in the analysis recorded and cost estimation is still using cash basis on component and substation in the process of business planning and budgeting has caused inaccuracy. It is suggested that an institution should do the improvement in the process of business plan and budgeting that is in the financial report in the recognition of the income and expenditure in the budgeting realization in the substance analysis recording and per – unit cost estimation in the component of business plans and budgeting, by using accrual base. By using different accounting base as the foundation on financial reports which is used as the preparation materials in the component of business planning and budgeting, so the preparation contents of business planning and budgeting in the income recognition and expenditure in the budgeting realization in the substance of analysis recording and the estimation of per – unit cost in accordance with The Government Regulation number 71 in the year of 2010 about the Government Accounting Standard should apply the accrual base completely. Keywords: Public Service Budget Agency, Budgeting Allocation, Business Planning and Budgeting.
PENILAIAN INTENSIFIKASI DAN EKSTENSIFIKASI UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH Oktifauziah, Fierly
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The aim this research is to find out and to analyze how much the achievement level of the original local revenuein the city of Surabaya then to know and to analyze all efforts which have been done by the department ofrevenue and financial management in improving local revenue intensively and extensively; as well as to knowand to analyze some factors which which both hold up and support intensively and extensively to the originallocal revenue of Surabaya city. Qualitative research is type of reseach which is The data analysis technique isusing qualitative method. The result of this research is: (1) local tax gives bigger contribution when it iscompared to local retribution to the original local revenue, (2) during the years of 2009-2012 the realization oforiginal local revenue which was generated by the department of revenue and financial management did notmeet the target, (3) some factors are intensively and extensively supported, they are, (a) proactive system whichmeans the officers performs billing collection to the delinquent tax; (b) sending a warning letter payment to thenearest UPTD office (local tax office), (d) improving counseling activity to the society, (4) some factors holdingup intensively and extensively are, (a) the lack of knowledge of the society about the payment procedure, (b)incapable in determining sanction.Keywords: intensive, extensive, original local revenue, and local autonomy.

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