cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 11 Documents
 1   2 
Search results for , issue " Vol 3, No 11 (2014)" : 11 Documents clear
PERTANGGUNGJAWABAN KEUANGAN PONDOK PESANTREN: STUDI PADA YAYASAN NAZHATUT THULLAB Arifin, Zainal
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to comprehend how the financial management of Nazhatut Thullad boarding school. Moreover, to comprehend how the financial management of Nazhatut Thullab foundation in presenting financial statement based on accounting standard. The source of data has been obtained directly from its source in the form of unstructured interview to the foundation management party and the documentation of data is in the form of 2012 financial statement of Nazhatut Thullab foundation. The result of the research shows that: 1) accounting media that has been used in the financial management responsibility of Nazhatut Thullab boarding school is cash receipt and cash disbursement report; 2) the source of funds of the foundation is obtained from apprentices, and donation either from the government or the community; 3) Nazhatut Thullab boarding school has not presented its financial statement which is based on Accounting Standard Statement Number 45 about nonprofit entity.Keywords: Responsibility, Foundation Financial Management, and Financial Statement
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN LAPORAN KEUANGAN Yuniarsyah, Dwi Harista
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This main aims of this study is to test the influence of liquidity, profitability, and firm size to the disclosure of financial statement. The sampels are 23 companies which have been selected by using purposive sampling from banking companies which are listed in Indonesia Stock Exchange from 2010 to 2012. The financial statement data of banking industries have been obtained from “STIESIA” Indonesia Stock Exchange Investment Galery on Jalan Menur Pumpungan 30 Surabaya and from IDX official website www.idx.co.id. The result of the reseach shows that: (1) liquidity has no significant influence to the disclosure of financial statement, (2) profitability has no significant influence to the disclosure of financial statement, and (3) firm size has significant influence to the disclosure of financial statement.Keywords: Liquidity, Profitability, Firm Size, and the Disclosure of Financial Statement
PENENTUAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN VARIABEL COSTING Fitrah, Rezandra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

When new companies emerging in the field of business and the same product is a competition that must be faced in a healthy. Efforts to do so the company remains exis, by improving product quality, intensified the promotional, such as by determining a competitive price. The purpose of the study was to determine and analyze whether the sale pricing Starmugs Coffee products allow businesses to thrive and survive in the business competition is quite tight. This research use quantitative data that presented by a numbers. In the calculations using the Cost Plus pricing method with a variable approach for product costing drinks coffe latte, capucino, or machiatto. The results showed that the determination of the selling price and cost plus pricing method through the variable costing approach can facilitate the management in making decisions, especially in determining the selling price of the product is to calculate the variable cost plus a mark-up, besides that in the event of changes in variable costs, management can immediately adjusting the selling price without having to calculate the overall cost.Keywords : sales price, costing variable, cost Plust pricing method.
PENGARUH AUDIT OPERASIONAL TERHADAP PENJUALAN TIKET BERLANGGANAN PADA PT. JASA MARGA Puspitaningrum, Dwinita Ambar
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to test and to analyze the influence of the implementation of operational audit to the toll subscribe ticket selling which has been carried out by PT Jasa Marga Surabaya Gempol branch, the data is the primary and secondary data, the object of the research is PT Jasa Marga Surabaya Gempol branch which is located on Plaza Tol Kota Satelit Jl. Mayjen Sungkono Surabaya. This research uses quantitative analysis case study method by formulating hypothesis which is done by using t-test and F-test and the following steps is conducting statistics test to accept or deny the hypothesis. The field research has been carried out as data collection technique. The field research is carried out by distributing questionnaires to the respondents. The result of analysis and discussion is that the presence of operational audit which has been carried out to this company has significant influence to the subscribe ticket selling although there is a minor mistake such as the lack of communication between the employees and the operational audit party. Improvement will always be conducted on the performance of operational audit so the influence of operational audit is in accordance with the procedure and the regulation in the company.Keywords: Auditing, Operational Audit, and Selling
AKUNTANSI NILAI WAJAR, VOLATILITAS LABA, DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN Zahro, Mar’atus
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain empirical evidence whether the application of fair value accounting effect on earnings volatility and the effect of the application of fair value accounting to the manipulation behavior of financial statements through earnings management practices. This research also aims to investigate the effect of earnings volatility to earnings management in public bank companies listed in Indonesian Stock Exchange. The samples of this research is all of public bank companies existed in Indonesia in the year of 2010-2011 which were listed in Indonesian Stock Exchange. The research data were collected from bank’s quarterly financial statement for the period of 2010 until 2011. Purposive sampling method was used to determine research sample. From this method, this research collected 80 observations from 10 public bank companies for 2 years. The results showed that fair value accounting has no effect on earnings volatility. This research also not found an empirical evidence that fair value accounting effects the behavior of manipulating earnings through earnings management practices. This research obtain an empirical evidence that earnings volatility has a positive effect on earnings management. Management will likely choose to keep the value of earnings is stable compared to the value of earnings tend to be volatile.Keyword: Fair value accounting, earnings volatility, earnings management
PENGARUH PERTUMBUHAN SIMPANAN DANA PIHAK KETIGA DAN PEMBIAYAAN TERHADAP LABA OPERASIONAL Fatimah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PT BPRS Baktimakmur Indah is one of alternative banking institutions that is used to expand theprovision of funds that is needed by the community by using syariah principle in its management. Third-partyfunds deposit is the largest source of funding for banking whereas financing is one of the sources of income ofBPRS which has been obtained from profit sharing/margin. The purpose of this research is to test the influence ofthird-party funds deposit and financing to the operating profit of PT BPR Syari’ah Baktimakmur Indah from2008 to 2013. The data collection is performed by using documentation technique whereas the data analysismethod is carried out by using descriptive analysis, statistics analysis and multiple linear regressions analysis.The SPSS program version 16 is used in conducting data processing. The result of the research shows that (1)savings has no influence to the operating profit. (2) Deposits have no influence to the operating profit. (3)Financing has no influence to the operating profit.Keywords: Savings, Deposits, Financing, and Operating Profit
PENGARUH PROFESIONALISME AUDITOR TERHADAP KUALITAS KINERJA AUDITOR INTERNAL (Studi Empiris pada Internal Auditor PT. Sinar Himalaya) Aminati, Diah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aim to examine the infuence of auditor professionalism onthe quality of intern auditor performance. The sample of this research are allauditors at pt.sinar himalaya -jakarta, surabaya, semarang, medan, pulogadung.The data is taken from questionaire which is shared to respondent. The usedvariable in this research is based on dependent variable and independentvariable. Variable independent is auditor profesionalism including auditorcompetency, auditor independency, auditor accountability, auditor workexperience, accountancy information system understanding while dependentvariable intern audit performance quality. The data is analyzed by using doublelinear regression analysis. The result of this research indicates that the auditorcompetency, auditor independency, auditor work experience and accountancyinformation system comprehension effects positively on intern audit performancequality, while auditor accountability variable doesnt have any effect on thequality of intern auditor performance.Key word : audite professionalism, competency, independency, accountability,work experience, SIA comprehension, intern audit performance quality
PERSEPSI ATAS BERLAKUNYA PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Irmia, Rochimatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Every year micro, small, and medium enterprises in Indonesia undergo significant development. When it is seenfrom its structures, the Indonesian Economy is still supported by micro, small, and medium enterprises(UMKM). Micro, small, and medium enterprises (UMKM) not only have become the main priority in economybut it also has become the hope of ongoing development in Indonesia. The government is keep on trying thedevelopment of micro, small, and medium enterprises by issuing people business credit program and new taxregulation that is the Government Regulation no. 46 of 2013 which is in effect in July 2013. The purpose of thisresearch is to find out what perception that arises on the enactment of Government Regulations no. 46 of 2013particularly for tax authorities and tax payers. The object of the research is tax income at Pratama Tax OfficeRungkut. Based on the result of research, it has been found that the state income in 2013 underwentimprovement. The new regulation that has been issued by the government gives additional income each month.This regulation is considered to be very easy to understand by the tax authorities, yet the comprehension oftaxpayers is considered to be low. The obligation that is incurred by taxpayers is considered to be too high thanthe previous one. This regulation provides convenience when it is considered from the calculation andpreparation of annual tax return.Keywords: Perception, Micro, Small, and Medium Enterprises (UMKM), Government Regulation No. 46of 2013.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Setiawan, Irfan Haris
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze some factors that have an influence to the punctuality of financialreporting of manufacturing companies which are listed in Indonesia Stock Exchange. Some factors which aretested in this research are firm size, firm age, and public ownership structure, DER, ROA, CR, and auditorreputation as independent variable whereas punctuality of financial reporting as dependent variable. The resultof the research proves that only firm size and public ownership structure variables which have influence to thepunctuality of financial reporting whereas firm age, DER, ROA, CR variables and auditor reputation do nothave any influence to the punctuality of financial reporting.Keywords: punctuality of financial reporting, firm age, DER, ROA, CR.
MEKANISME PENGELOLAAN DANA BADAN PENYELENGGARA JAMINAN SOSIAL KESEHATAN Fakhruddin, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Planning and implementation mechanism are part of fund management mechanism. The purpose of this researchis to find out planning preparation mechanism, health insurance fund management that comes from society andgovernment, and the implementation of these activities.The result of the research shows that: 1) planning hasbeen carried out by preparing vision, mission and objectives. In order to achieve vision, mission and objectivesproperly, Social Security Agency (BPJS) of Health Regional Division VII East Java Province sets the budgetwork plan every years. The system is bottom up, 2) fund management process in Social Security Agency (BPJS)of health regional division VII East Java Province is the funds that come from the member and government fund.The fund that has been collected will be separated into 2 in its management, i.e.: Social Security Agency (BPJS)fund and Social Security Fund (DJS), 3) in its implementation, Social Security Agency (BPJS) of the HealthRegional Division VII East Java Province does not levy on profit (non profit oriented) and the implementationhas been carried out in accordance with the determined time schedule that is in accordance with the decree ofDirectorKeywords: Planning, Fund Management, and Implementation.

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue