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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
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Search results for , issue " Vol 3, No 10 (2014)" : 10 Documents clear
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK Rochmah, Alia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of implementation of modern taxation administration system which includes i.e.: the modernization of organization structure, modernization of organization procedure, modernization of organization strategy, and modernization of organization culture of to the taxpayers’ compliance. The type of research is descriptive research. The samples are determined based on Convenience Sampling method in which the collection of information from the members’ population who are willing to give information and to get the basic information efficiently and rapidly, therefore 85 respondents of taxpayer at KPP Pratama Surabaya Wonocolo have been selected. The primary data is used in this research. The survey method is used as the data collection technique. The data is obtained by distributing questionnaires. The multiple linear regressions model is used in this research.The result of the research shows that there is positive influence among the modernization of organization structure variable in the implementation of modern taxation administration system to the taxpayers’ compliance. Where as the others variables which include modernization of organization procedure, modernization of organization strategy, and modernization of organization culture have no influence to the taxpayers’ compliance.Keywords: The Implementation of Modern Taxation Administration System, the Modernization of Organization Structure, Taxpayers’ Compliance.
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI DAN KEPUASAN PENGGUNA ACCURATE TERHADAP KINERJA INDIVIDU Raminda, All Natri Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The purpose of this research is to test and analyze some factors that influence individual performance of the users of ACCURATE accounting system on PT Multi Bangun Sarana di Surabaya, i.e.: system quality, information quality, and the satisfaction of the users of ACCURATE accounting system. The researcher processes the primary data which is in the form of questionnaires that have been issued to 30 respondents, in which the respondents are the employees of PT Multi Bangun Sarana Surabaya which use ACCURATE accounting system. The multiple linear regressions analysis and the SPSS 20 application are used as the analysis technique. The result of the research shows that system quality has been proved significantly has positive influence to the individual performance. The users’ satisfaction has been proved significantly has positive influence to the individual performance. And information quality has not been proved significantly has influence to the individual performance. In this research information quality does not have any significant to the individual performance since there are some factors that can influence it i.e.: information that is required by the employees can be obtained not only from ACCURATE accounting system, and the users of ACCURATE accounting system cannot trust the information that has been obtained by ACCURATE accounting system.Keywords: Quality of the System, Quality of the Information, Satisfaction of the Users, the Individual Performance.
Pengaruh Persepsi Manajer Atas Informasi Akuntansi Terhadap Keberhasilan Mengelola UKM Di Sidoarjo Chotimah, Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The purpose of this research is firstly, to find out whether the attention to accounting information has positive influence to the success of managing small and medium enterprise in Sidoarjo. Secondly, to find out whether the understanding of accounting information has positive influence to the success of managing small and medium enterprise in Sidoarjo. Finally, to find out whether the memory of accounting information has positive information to the success of managing small and medium enterprise in Sidoarjo.This research uses quantitative research type with independent variables: attention, understanding, and memory. The dependent variable is the success of managing small and medium enterprise in Sidoarjo. The sample collection technique is the saturated Jurnal Ilmu & Riset Akuntansi Vol. 3 No. 10 (2014)2sampling by using multiple linear regression analysis with computerized instrument SPSS 17.0. Based on the result of t-test it has been found that the attention on accounting information (X1) can give significant influence to the success of managing small and medium enterprise (Y). The understanding on accounting information (X2) can give positive and significant influence to the success of managing small and medium enterprise (Y). The result of t-test for memory on accounting information (X3) can give positive and significant influence to the success of managing small and medium enterprise (Y).Keywords: Manager’s Perception, Accounting Information, Small and Medium Enterprise
MANFAAT BIAYA KUALITAS DALAM UPAYA PENINGKATAN PRODUKTIVITAS PERUSAHAAN Kusumawati, Rika
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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This research is meant to comprehend whether the quality cost will be useful in order to improve the company’s productivity and to analyze the influence of quality cost to the use of raw materials. By using PT Gunawan Dian Jaya Steel as the subject of the research, the quality costs are the subject of analysis which consists of prevention cost, assessment cost, internal failure cost, external failure cost. Qualitative approach with case study method as the research design to find the correlation of quality costs to the company’s productivity is used in this research.It can be concluded from this research that the reporting of quality cost is proven to be useful in order to improve the productivity of PT Gunawan Dian Jaya Steel. It can come into reality since the company has successfully done the saving of raw materials and controlling the labors in 2010-2012 periods.Keywords: Quality Cost, Prevention Cost, Internal Failure Cost, External Failure Cost
ANALISIS EFEKTIVITAS SISTEM AKUNTANSI PENGGAJIAN KARYAWAN PT. IMPERIUM JAYA PERKASA Kristiana, Yuyun
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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Salary is the payment of remuneration that has been done by permanent employees which is regularly paid at the end of the month. Good accounting system and payroll procedure is required to overcome any deviations in the payment of salary and wages in order to make it runs effectively. The purpose of this research is to find out whether the payroll accounting system on PT. Imperium Jaya Perkasa has run effectively. Based on the result of the interview result, the researcher concludes that the payroll accounting system on PT. Imperium Jaya Perkasa, in general, can be categorized quite well and it has run effectively when it is considered from the payment of employees’ salary that is never late, but the recapitulation document of employees’ salary needs to be added in order to make it easy in the calculation of payroll for each department.Keywords: Salary, Payroll Accounting System, Documents in Payroll.
INTERAKSI KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BEI Widiana, Resha Novi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The purpose of this research is to test empirically the influence of the cash flow statement components (operating cash flow, investment, and funding), gross profit, return on investment (ROI), and economic value added (EVA) to the stock return. Multiple linear regressions is used in this research and the samples are 13 food & beverages companies which are go public in Indonesia Stock Exchange in the period of 2009 until 2012. This research is conducted in Indonesia Stock Exchange Corner STIESIA Surabaya. The analysis instrument that is used in this research is SPSS version 21.0 program. The result that has been obtained is based on the goodness of fit test shows that the regressions model is feasible to used to predict the influence of operating cash flow (PAOit), investment cash flow (PAIit), funding cash flow (PAPit), gross profit (PLKit), return on invesment (ROI), and economic value added (EVA) to the dependent variable that is stock return (Rt) at food and beverages companies which are go public in Indonesia Stock Exchange in the period of 2009 until 2012. By using the determination coefficient test (R2) has a strong contribution. Partially the hypothesis test only generates gross profit variable (PLKit) which has no significant influence and it has negative tendency to the stock return (Rt).Keywords: operating cash flow, investment cash flow, funding cash flow, gross profit, return on investment, economic value added and stock return.
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS DIMEDIASI KEPUASAN KONSUMEN PADA PT. JNE SURABAYA Andrianto, Rifky Reza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The purpose of this research is to find out that service quality has direct influence to the customer loyalty or it is mediated by satisfaction. The population is the customer who has ever used goods delivery service at PT JNE Surabaya. The sample collection has been carried out by using non probability sampling and the samples are 100 people. Path analysis method is used as analysis technique is using. The result of the test shows the influence of service quality and customer satisfaction each of them has significant influence to the customer loyalty that has ever used goods delivery service at PT JNE Surabaya. Likewise, service quality to the customer satisfaction shows significant influence. This condition can be concluded that service quality can have direct influence to the customer loyalty that uses goods delivery service at PT JNE Surabaya or can have indirect influence through the satisfaction as the intervening variable, and then it influences their loyalty.Keywords: Service Quality, Loyalty, Satisfaction.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA DI BURSA EFEK INDONESIA Rahadi, Hana Pricila
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The difference of interest between company’s stakeholders and managers can cause agency problem.This agency problem can lead agency cost to earnings management. The function separation betweenthe company’s owner and the manager can form a condition which the manager has an opportunity toregulate the profit. The purpose of this research is to examine corporate governance mechanism whichincludes the size of board of directors, the size of board of commissioners, the audit quality, and thetransparency of audit committee to the earnings management. Purposive sampling method is used assample collection method and 35 sample companies have been selected as research object. Thesamples are manufacturing companies which are listed in IDX (Indonesia Stock Exchange) in 2010-2012 periods.The result of analysis that: (1) the size of board of directors has significant positiveinfluence to the earning management, (2) The size of board of commissioners has no influence to theearnings management, (3) audit quality has significant negative influence to the earningsmanagement, (4) the transparency of audit committee has significant negative influence to theearnings management.Keywords:The size of board of directors, the size of board of commissioners, audit quality, the transparency ofaudit committee, and earnings management
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Untara, Andini Permata
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model (VAICTM) and the company performance that is proxy with the return on asset (ROA) on the company which has intensive intellectual capital asset which is banking companies.The population is banking companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 27 banking companies which are consecutively never late to publish their financial statement during the period of 2008-2010. Multiple linier regressions with the SPSS application 2.0 versions are used in this research.The result of the research show that: 1)Value added capital employed (VACA), value added human capital (VAHU), and structural capital value added (STVA) have been fix in predicting the return on asset (ROA). 2) Value added capital employed (VACA) variable has significant influence to the return on asset (ROA). Moreover, the coefficient sign is positive showing the relationship between VACA and ROA is unidirectional. 3) Value added human capital (VAHU) variable has significant influence to the return on asset (ROA). But the coefficient regression shows a negative sign in which the relationship between VAHU and ROA is not unidirectional. 4) Structural capital value added (STVA) variable has significant influence to the return on asset (ROA). And the coefficient sign is positive showing the relationship between STVA and ROA is unidirectional.Keywords:Intellectual Capital, Return on Asset, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added
ANALISIS PENGARUH PENERAPAN TAX REVIEW ATAS PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. “ABC” Anitarahmi, Astrid
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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PT ABC has not used tax consultant service in carrying out its previous tax liability to examine theresult of tax report, but in 2013 before PT ABC carried out annual tax return report, the companyhired tax consultant service to review all of the company’s tax reports to make it suitable with theprevailing tax regulation. This research is held with the purpose to analyze how the implementation oftax review and tax planning that has been carried out by the tax consultant of PT ABC to the wholetax liabilities of the company particularly on the value-added tax (PPN) in which some differences inthe magnitude of the amount of value-added tax between the calculation that has been performed bythe employees of PT. ABC and tax consultant. Tax review that has been conducted is very useful tominimize all of the risk that has been caused by the error in the calculation of its tax liabilities.Keywords: Tax, Value-added Tax (PPN), Tax Review, Tax Planning.

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