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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 3, No 12 (2014)" : 9 Documents clear
PENYAJIAN DAN KOMPONEN OTHER COMPREHENSIVE INCOME Wahyu, Rima Putri Suryaning
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

Other Comprehensive Income is presented in three ways which are separated with from profit and loss report,combine with the profit and loss report and report the post of comprehensive profit posts in statement of changesin equity whereas in practice the Other Comprehensive Income are presented in the income of the period andcomprehensive income combined. The component of Other Comprehensive Income i.e. changes in revaluationsurplus, re-measurement on defined benefit program, the advantages and the disadvantages that arise from thedescription of financial statement from overseas business activities, re-measurement of financial asset which is“available for sale”, and cash flow hedges.Keywords: Other Comprehensive Income, Comprehensive Profit and Loss Report, Statement of Changes inEquity.
PENERAPAN AUDIT KEPUASAN KINERJA KARYAWAN BAGIAN PENJUALAN DI PT WENDY’S TRANS BURGER SURABAYA Arifiyanto, Gatot
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

The purposes of this research are: (1) to assess the implementation of employees’ performance satisfaction audit in the sales department at PT Wendy’s Trans Burger Surabaya; (2) to analyze and to find out the performance satisfaction of human resources to the sales at PT Wendy’s Trans Burger Surabaya. It can be concluded from the result of the research that the employees’ performance satisfaction at PT Wendy’s Trans Burger Surabaya has been running well but the recruitment procedure of new labor particularly the job vacancy information its range should be widened. The performance assessment system should not only rely on attendance discipline but it is necessary to have additional assessment i.e. performance assessment. Moreover, the attendance procedure should use fingerprint system or identity card so the performance of the employees can run maximally.Keywords: Management Audit, Employees’ Performance Satisfaction.
PENGARUH KONSERVATISME AKUNTANSI DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Wahyuningsih, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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The purpose of this research is to analyze the influence of accounting conservatism and corporate governancemechanism (management ownership, institutional ownership, independent commissioner, and audit committee)to the firm value. Firm value is the dependent variable in this research that is assessed by Tobin’s Q value. Theindependent variables in this research are accounting conservatism and corporate governance mechanism(management ownership, institutional ownership, independent commissioner, and audit committee). Thesamples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2012periods. The data is secondary data which is in the form of annual report and financial statement ofmanufacturing companies that have been published. The data analysis technique is carried out by usingdescriptive statistics test, classic assumption test, and hypothesis test that is done by using multiple linearregressions. The result of this research shows that: (a) accounting conservatism and audit committee has positiveinfluence to the firm value; (b) management stock ownership and institutional stock ownership has negativeinfluence to the firm value, and (c) independent commissioner does not have any influence to the firm value.Keywords: Accounting Conservatism, Management Ownership, Institutional Ownership, IndependentCommissioner, and Audit Committee
DETERMINAN KINERJA KEUANGAN REVOLVING LOAN FUND: STUDI KASUS PADA UNIT PENGELOLA KEUANGAN PROGRAM NASIONAL PEMBERDAYAAN MASYARAKAT MANDIRI PERKOTAAN KABUPATEN GRESIK Haryanto, Haryanto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

The aim of this study was to obtain empirical evidence about the determinants of financial performance Revolving Loan Fund (RLF) with independent variable institutional BKM, personnel officer UPK, the outpouring of time UPK, Incentives UPK, revolving capital UPK and idle Money on financial performance Revolving Loan Fund (RLF) which consists of LAR, PAR, CCR and ROI as the dependent variable. Statistical analysis by the method of Multinomial Logistic Regression showed that together these research variables have an influence on the financial performance of revolving loans (revolving loan fund). Partially statistically significant variables are: institutional variables BKM (KLB), and the outpouringof Time UPK (CWU). Keywords: Determinants of Financial Performance Revolving Loan Fund
ANALISIS PENGUKURAN KINERJA KEUANGAN PERBANKAN MENGGUNAKAN METODE CAMEL DAN MODEL ALTMAN Manfaluthy, Lutfi Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to observe the measurement of banking financial analysis performance by using CAMEL method and Altman model at the banking companies which are listed in Indonesia Stock Exchange (IDX) in period of 2007-2012.The research samples consist of 28 banking companies which are listed in Indonesia Stock Exchange (IDX) with the total observation are 168 and it was selected by using purposive sampling. The data of audit financial report obtained from Indo-Exchange File (IDX). This research is using non-parametric statistic test to test the comparison between CAMEL method and Altman model in measuring the banking health. Crosstab is used to measure the CAMEL method and Altman model.The research result with non-parametric statistic test by using McNemar test shows that CAMEL method and Altman model give a different result in measuring the health of banking financial. Therefore, the CAMEL method has a tendency to give health predicate, while in the Altman model it has tendency to give bankruptcy or unhealthy predicate.Keywords: CAMEL Method, Altman Model, The Health of Banking Financial Report.
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR KAWASAKI Kurniawan, Wicaksono
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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The purpose of this research is to test and analyze the influence of Product Quality (KPro), Price (H), Promotion (P) and Place (T) to the purchasing decision (KP) of customers who have ever purchased and serviced their Kawasaki motorcycle at PT. SURAPITA UNITRANS Dealer Surabaya. Meanwhile, the linear regression is carried out in order to show the influence magnitude of Product Quality (KPro), Price (H), Promotion (P) and Place (T) partially to the customers’ purchase decision (KP) is used as the analysis technique. The population is 100 respondents. The result of determination coefficient (R2) is 0.706 atau 70.6%, which means that the contribution among independent variables that has been selected as research model to the purchasing decision (KP) of customer is big, while the remaining is contributed by other variables. The result of model feasibility test shows that regressions model can be used to predict the influence of marketing mix which consists of Product Quality (KPro), Price (H), Promotion (P) and Place (T) to the purchasing decision (KP). The result of partial test shows that from four variables which have been used as research model i.e.: Product Quality (KPro), Price (H), Promotion (P) and Place (T) have a significant and positive influence to the purchasing decision (KP). It indicates that from the acquisition of significance level of each variable is less than α = 5%. It indicates that this variable have dominant influence to the purchasing decision (KP)of customers who have ever purchased and serviced the Kawasaki motorcycle at PT. SURAPITA UNITRANS Dealer Surabaya.Keywords: Product Quality (KPro), Price (H), Promotion (P), Place (T) And Purchasing Decision (KP)
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK Gautama, Mochamad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of the awareness of paying tax factor and the comprehension and the knowledge of tax regulations, tax service, and tax penalties to the volition to pay tax at KPP Pratama Surabaya Wonocolo.This research is a survey research which is carried out by issuing questionnaires as the data collection instrument and the samples are 50 individual tax payers at KPP Pratama Surabaya Wonocolo. Likert scale (1-5) is applied to give assessment to the items in the questionnaires.There is a firm unidirectional correlation which means that if the awareness of paying tax, the comprehension and the knowledge of tax regulations, tax services, and tax penalties can be implemented properly, therefore the volition to pay tax will increase. It can be proved by the multiple correlation coefficients that are shown by (R) 0.702 or 70.2% indicate that the correlation among the awareness of paying tax, the comprehension and the knowledge of tax regulations, tax services, and tax penalties to the volition to pay tax at KPP Pratama Surabaya Wonocolo Surabaya has a firm relationship.The result of the research shows that simultaneously awareness of paying tax, comprehension and knowledge of tax rules, tax services, and tax penalties influence the volition to pay individual tax at KPP Pratama Surabaya Wonocolo whereas the awareness of paying tax and tax services partially has significant influence to the volition to pay tax.Keywords: Article 21Personal Income Tax, the Awareness to Pay Taxes, Tax Services.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN BADAN LAYANAN UMUM (Studi pada PK BLU Universitas Negeri Surabaya) Alifah, Syayyidah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

This study aimed to examine the effect of budget planning, the system of internal control, financial control, quality of human resources and utilization of information technology to the value of financial reporting information. The problem in this research is to determine whether the indicators of these variables influence or not the value of financial reporting information. The sample of this study were employees of the State University of Surabaya PK BLU based on criteria specified by the researcher. Data were taken from questionnaires distributed to the respondents. The variables used in this study consists of the dependent variable and the independent variables. The independent variable is the Budget Planning (PA), Internal Control System (PI), the Financial Supervision (PK), Quality of Human Resources (SDM) and Utilization of Information Technology (TI) while the dependent variable is the Value of Financial Reporting Information (Nif). Data were analyzed using multiple linear regression analysis. Results indicate that the budget planning, the system of internal control, financial control and utilization of information technology has positive influence on the value of financial reporting information, while the variable quality of human resources has no effect on the value of financial reporting information.Keywords: Value of financial reporting information, budget planning, the system of internal control, financial control, quality of human resources and utilization of information technology.
EVALUASI PERANAN LEASING SEBAGAI ALTERNATIF PEMBIAYAAN MODAL PADA PT JOKOTOLE TRANSPORT SURABAYA Simatupang, Nurhamida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

In this research there are two types of sources of capital goods financing which can be used by the company to gain their fixed assets that is through leasing and bank credit. The problem in this research is which alternative is more profitable between leasing and bank credit. The type of research which is used by the researcher to solve the problem is descriptive research which is carried out by using case study and qualitative approach. The data collection technique has been carried out by performing observation, documentation, interview, and by conducting financing comparative analysis between leasing and bank credit. The result of the research shows that leasing with option rights (financial lease) is the financing alternative which is more profitable than bank credit alternative, since the tax savings which has been gained by the company through leasing alternative is bigger than bank credit alternative, and from the service aspect, through leasing, the company is easier to gain fixed asset without undergoing complicated procedure. In the end, this research can give the result as the original purpose of this research. Therefore, the result of this research can be used as the reference for the company in making decision.Keywords: Capital Savings, Leasing with Option Rights, Bank Credit

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