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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 8 Documents
 1 
Search results for , issue " Vol 3, No 2 (2014)" : 8 Documents clear
EVALUASI STRATEGI PENDEKATAN BALANCED SCORECARD UNTUK MENINGKATKAN PERTUMBUHAN PENDAPATAN RSU HAJI SURABAYA Sapitri, Lia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to evaluate and to find out how far the success rate of implementation of strategy of Surabaya Hajj General Hospital which is carried out by using balance scorecard approach based on 4 perspectives which include financial perspective, customer perspective, internal business process perspective, and learning and growth perspective so they are consistent with the Surabaya Hajj General Hospital. The research object is conducted in Graha Nuur Afiyah unit. The method in this research is descriptive qualitative method which is a non hypothesis research so it does not formulate hypothesis.It can be concluded from the result of research that the performance achievement of Graha Nuur Afiyah is quite good since all indicators the fourth balance scorecards show the formulated concept can run and can be measured then they are described by a strategy action plan in order to keep on increasing the growth of Graha Nuur Afiyah’s income. The balance scorecard method is already well known in the scope of Graha Nuur Afiyah yet the socialization of the introduction of balance scorecard to all employees is definitely required with regard to understand the importance of the improvement of management performance for the sake of continuity of Graha Nuur Afiyah’s operational activities. Keywords: Balance Scorecard, Strategy, performance Evaluation.
PENGARUH LABA AKUNTANSI DAN TINGKAT SUKU BUNGA PADA RETURN SAHAM Simona, Lidya Irene
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of Accounting income and interest rate to the LQ45 companies’ stock return in Indonesia Stock Exchange. The data is using accounting income data, BI rate, andstock return from 2010 – 2012. The selection of samples is carried out by using purposive sampling and the datacollection technique is gained from the publication of company’s performance summary at Indonesia StockExchange website and reliable websites of economic and business data. The data examination is performed byusing multiple linear regressions and SPSS software as analysis instrument. The partial result of betweenaccounting income and interest rate shows that accounting income variable has no significant influence to theLQ 45 companies’ stock return in Indonesia Stock Exchange while interest rate variable has significant positiveinfluence to the LQ 45 companies’ stock return in Indonesia Stock Exchange. Simultaneously the result ofresearch shows that accounting income and interest rate variable have significant influence to the LQ 45companies’ stock return in Indonesia Stock Return.Keywords : Accounting Income, Interest Rate, Stock Return
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Listriana, Ulfa
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of the implementation of tax administration system to the tax compliance at KPP Pabean Cantikan Surabaya.The result of the research shows that the influence of the implementation of tax administration systems (Organization Procedure, Organization Strategy, and Organization Culture) simultaneously have significant to the tax compliance. The Organization Strategy variable shows that partially it has significant influence to the tax compliance. While the Organization Procedure and Organization Culture show that partially these variables have no significant influence to the tax compliance. Keywords: Tax Administration System, Tax Compliance, Organization Procedure, Organization Strategy, Organization Culture.
SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) ATAS SISTEM AKUNTANSI KAS UMUM NEGARA (SAKUN) (Studi Pada Kantor Pelayanan Perbendaharaan Negara Surabaya I) Maulida, Oktaviyani Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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The purpose of this research is to find out and to evaluate the government internal control system over the general state treasury accounting system (SAKUN). The research paradigm is positivistic with qualitative approach. The result of analysis shows that the implementation of government internal control system is quite good when it is seen from the organization structure, control environment, communication and information, aspects as well as monitoring. The government internal control system has implemented the regulation reference of the Director General of the Treasury’s decision No KEP-34/PB/2013 of the Governance Implementation of Internal Compliance Tasks within Directorate General of Treasury Environment. Nevertheless, there is a little chance of error in the process of general state treasury accounting system (SAKUN). Moreover, monitoring in its implementation is required by the management department of Work Unit. In general it can be concluded that the internal control system is quite good and each employee understand the regulation of internal control system which has been determined by the Government.Keywords: Government Internal Control System, the General State Treasury Accounting System (SAKUN), Internal Compliance Unit (UKI).
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: PROFITABILITAS SEBAGAI VARIABEL MODERATING Putra, Andhika Permana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to observe the influence of the Corporate Social Responsibility (CSR) to the company’s value with profitability as the moderating variable for the Manufacturer Companies listed in Indonesia Stock Exchange (IDX) during the period of 2010 – 2012.The research samples which consist of 25 manufacturer companies which are listed in Indonesia Stock Exchange (IDX) with the number of observations are 75 and they are selected by using purposive sampling. The audit financial report data and the annual report obtained from Indo-Exchange File (IDX). The hypothesis test in this research is using multiple linear regressions analysis to test the influence of Corporate Social Responsibility (CSR) to the company’s value with profitability as the moderating variable. In this research, the Corporate Social Responsibility (CSR) variable is measured by using corporate social disclosure (CSD) variable, profitability is measured by using Return on Equity (ROE), and the company’s value is using Tobin’s Q.The research result by using multiple linear regression shows that Corporate Social Responsibility (CSR) has influenced to the company’s value. On the other hand, the moderating variable analysis is using the interaction test method of Moderated Regressions Analysis (MRA) shows that the profitability is moderating the influence of Corporate Social Responsibility (CSR) to the company’s value.Keywords: Corporate Social Responsibility, Profitability, Company’s Value
KONTRIBUSI PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAN INVESTASI DAERAH PEMERINTAH KOTA SURABAYA Rosdiana, Novia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this researchis to find out effectiveness and efficiency of PAD in the city of Surabaya, effectiveness of regional spending, and Original Local Revenue PAD contribution to the regional spending also the growth of regional investment (PMDN) in the city of Surabaya. The research method used in this research is qualitative descriptive which were collected, analyzed, and interpreted data obtained so that is gives correct and complete information to solve the problem faced. The results of this study show that in the period of 2009 – 2012 PAD in the city of Surabaya has been increasing every years, it also follows with the increase of regional spending every years, but PAD contribution to the regional spending experienced up and down. The increase of PAD contribution to the regional spending happened in the year of 2011 – 2012. Meanwhile, PAD contribution to the regional investment(PMDN) also has been increasing every years, the most significant increase happened in 2012.Keywords: Original Local Revenue (PAD), Regional Spending, Local Capital Investment
HAMBATAN APLIKASI STANDAR AKUNTANSI KEUANGAN PADA KOPERASI WANITA SETIA BHAKTI WANITA SURABAYA Kristianti, Anastasia Shinta
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research at Koperasi Wanita Setia Bhakti Wanita Surabaya is to evaluate whether the 2012 financial statement is in accordance with Financial Accounting Standard of Entities without Public Accountability (SAKETAP) and to analyze the relation between the presentation and recording of financial statement and cooperative law, and to analyze the existing problem in the implementation of financial accounting standard. The qualitative approach with case study method is used by researcher in the preparation of this thesis. The financial statements consist of balance sheet, the calculation of business result, summary of net assets position changes, cash flow statement, and record of financial statement. After the comparison has been carried out, the result is overall the financial accounting standard has been entirely implemented. However there are several financial statement account names which do not fit such as: the report of calculation of business result and the summary of net assets position changes. The presentation and recording of financial statement has close relationship to the cooperative law since it is the guideline of all activities in cooperation including the guideline which is applied by Indonesian Institute of Accountants (IAI) in the making and the determination of financial accounting standard. There are constraint in implementing this standard, cooperative objected when calculation of employee benefits in actuary. Keywords: Financial Accounting Standard of Entities without Public Accountability (SAKETAP), Cooperative Law, Financial Statement.
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RESIKO Saputro, Candra Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

This research is conducted to find out the influence of ownership structures, leverage, and company size to the risk management disclosure.The samples are manufacturing companies which are listed in the Indonesia Stock Exchange in the years of 2010 – 2012. The research samples are 9 manufacturing companies which are the rating winners of The Indonesia Most Trusted Company – Corporate Governance Perception Index (IMTC – CGPI). The data analysis is carried out by using SPSS version 20.0 which is preceded by classic assumption tests which consist of normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The hypothesis test is performed by using F test and t test.The result of this analysis states that simultaneously the ownership structures, leverage, and company size have no influence to the risk management disclosure. Partially, variables of ownership structures, leverage, and company size also state that these variables have no influence to the risk management disclosure.Keywords: Risk Management Disclosure, Ownership Structures, Leverage, and Company Size.

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