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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 15 Documents
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Search results for , issue " Vol 3, No 3 (2014)" : 15 Documents clear
ANALISIS KINERJA KEUANGAN SEBAGAI SALAH SATU DASAR PENGAMBILAN KEPUTUSAN INVESTASI Niam, Fitriyatun
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the financial performance of food and beverages companies which are listed in Indonesia Stock Exchange by using profitability, solvability ratio analysis, and EVA concept. Three companies which have been selected as the research object are PT.Cahaya Kalbar Tbk, PT.Prasidha Aneka Niaga Tbk, and PT.Sekar Laut Tbk during the years of 2008 – 2012. The method in this research uses qualitative research method since it does not test any hypothesis; the research is carried out by analyzing financial statements . Based on the result of research which has been carried out by using profitability and solvability ratio analysis show that the financial performance of these three companies are well. Nevertheless this calculation is not similar to the calculation result of EVA which shows that PT Cahaya Kalbar Tbk, and PT Prasidha Aneka Niaga Tbk, do not always have positive EVA value, while the EVA value of PT Sekar Laut Tbk tend to be negative. It can be concluded from the above discussion that by performing EVA and financial ratio analysis can be used as one of the foundations to make either the investment decision or financing both to potential investors and creditors. Keywords: Financial Performance, Profitability Ratio, Solvability Ratio, and EVA Concept
FAKTOR – FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD di Kabupaten Sidoarjo) Anggraeni, Dian Tri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze (a) the influence of human resources quality to the reliability of local government financial reporting, (b) the influence of the utilization of information technology to the reliability of local government financial reporting, (c) the influence of accounting internal control system to the reliability of local government financial reporting, (d) the influence of financial supervision to the reliability of local government financial reporting. Quantitative method is used as the research method. The samples are 20 SKPD in Sidoarjo regency. The data is the primary data which have been obtained from questionnaires which are directly distributed to the respondents who are the head and the staffs of financial division on local work unit of Sidoarjo regency. 54 of 60 respondents can be put into data processing. Afterward the obtained data is analyzed by using Partial Least Square (PLS). The result of research shows that the quality of human resources and financial supervision has positive influence to the reliability of local government financial reporting. While the utilization of information technology and accounting internal control system has no information to the reliability of local government financial reporting. Keywords: Reliability, Local Government Financial Reporting, the Quality of Human Resources, Information Technology, Internal Control System, and Financial Supervision
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KINERJA KEUANGAN PERUSAHAAN Agustiar, Denni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

In Indonesia Good Corporate Governance concept has already been discussed since the middle of 1997, when the economic crisis overwhelmed this country. In order to overcome the company’s management system thus the businessmen in Indonesia have an agreement about the implementation of Good Corporate Governance as the appropriate company management system and in order to be free from the economic crisis which overwhelms Indonesia. This research is meant to analyze the implementation influence of Good Corporate Governance to the company financial performance which is measured by using ROA, ROE and ROI. The samples are 33 companies which are listed continuously in the Corporate Governance Perception Index and the Indonesia Stock Exchange from 2010 to 2012, purposive sampling is used as the research method. The type of data which is used in this research is the secondary data in the form of composite rating value (Corporate Governance Perception Index) and the financial statement through IDX. The simple linear regression analysis is used as the data analysis.The result of research shows that Good Corporate Governance partially has no influence to the financial ratio which is proxy by ROA (Return on Assets), ROE (Return on Equity) and ROI (Return on Investment), this condition shows that the implementation of Good Corporate Governance has no influence to the total equity and the total assets which have been used to gain profit.Keywords: CGPI, IDX, Financial Performance
PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN: PENGUNGKAPAN ISU LINGKUNGAN SEBAGAI VARIABEL PEMODERASI Sintyawati, Erica Adelia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is (a) to prove the influence of earnings management to the company’s value; (b) to prove whether the existence of the disclosure of environmental issue which is disclosed by the company will strengthen or weaken the relationship between earnings management and company’s value. Earnings management is measured by discretionary accrual by using Jones (1991) model. Tobin’s Q is used as the proxy of company’s value in this research. The disclosure of environmental issue is measured by environmental disclosure index in GRI (Global Reporting Initiative) standard.The samples are manufacturing companies which are listed in Indonesia Stock Exchange. The data is obtained from 2010 – 2012 period annual report of manufacturing companies which are listed in Indonesia Stock Exchange. Samples are obtained by using purposive sampling method. There are 29 manufacturing companies which meet the research sample criteria; thus, 87 observations have been obtained. Multiple linear regression analysis is the statistics method which is used in this research.The result of research shows that: (a) earnings management has no influence to the company’s value; (b) the disclosure of environmental issue negatively moderated the influence of earnings management to the company’s value.Keywords: Earnings Management, the Disclosure of Environmental Issue, Company’s Value
PENERAPAN ANALISISVALUE CHAINUNTUK MENCAPAI KEUNGGULAN BERSAING Kandou, Cici Safitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to identify and to analyze the value activity on the company and to find out and to analyze the application of Value Chain analysis in order to achieve competitive advantage. The research object from 2011 to 2012.The data collection technique is using interview and documentation technique while the data analysis technique is using qualitative method with descriptive approach which focuses on the current research, and some elements which become the object of research.In the company’s activities each stage of value chain which has been identified is categorized by Value Added activities. It can be concluded from the analysis that Non Value Added activity can be eliminated so cost efficiency can be applied to 2011 and 2012. Besides, a company is necessary to support cost reduction on external chain value by developing technology in order to improve company performance to compete with other companies Keywords: Value Chain Analysis, Cost Investigation, Cost Efficiency, NVA Cost,External Value Chai
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI Firdayanti, Fiskha Kostaria
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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This research is observing the financial performance to the stock return for Telecommunication Companies which are listed in Indonesia Stock Exchange (IDX) in the year of 2009 – 2012. The purpose of this research is to know the financial performance to the stock return. The samples collection method is using purposive sampling method out of nine companies which are listed in Indonesia Stock Exchange (IDX) between 2009 – 2012, only seven companies are used as the research samples. The dependent variable in this research is stock return, while the independent variables are CR, QR, NPM, ROA, ROE, and EVA. The data analysis method is using multiple regressions analysis. The research result shows that CR, QR, NPM, ROA, ROE, EVA are simultaneously have no influence to the stock return. Partially shows that CR, QR, NPM, ROA, ROE, dan EVA do not have significant influences to the stock return.Keywords: CR, QR, NPM, ROA, ROE, EVA, and Stock Return
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES Agustina, Zuraida Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this level is to find out the influence of financial ratio to the stock return at food and beverages companies which are listed in the Indonesia Stock Exchange. The sample collection technique is carried out by using purposive sampling. The data is obtained from the Indonesia Stock Exchange, from the internet access through www.idx.co.id and from the Indonesia Capital Market Directory (ICMD). The Multiple Linear Regression Analysis is used in this research. The result of the research shows that Current Ratio, Total Assets Turn Over, Debt to Equity Ratio, Return on Assets, and Return on Equity have insignificant influence to the stock return while Price Earnings Ratio has significant influence to the stock return. Keywords: Financial Statement, Investment, Financial Ratio, Stock Return
PENILAIAN KINERJA PELAYANAN PUBLIK PERMENPAN NO.25 TAHUN 2004 PADA P2T PEMPROV JATIM Anggreyani, Novita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
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The purpose of this research is to find out the performance of technical implementation unit ofIntegrated Licensing Services of East Java Province which is measured by using General GuidelinePreparation of Community Satisfaction Index Government Agency Service Unit byKEP/25/M.PAN/2/2004 and to find out the suitability level between service performance andcommunity expectation or importance. Qualitative descriptive is used as the data analysis techniquein this research. Result of community satisfaction index calculation has found index 3.02 andCommunity Satisfaction Index is 75.57. Based on this value it can be concluded that the service qualityof technical implementation unit of Integrated Licensing Services of East Java Province is categorizedin good criteria “B”. While the suitability level between community expectation or importance andperformance obtains 96.94% which means the service has already suitable with the communityexpectation. From 14 (fourteen) indicators of Community Satisfaction Index service elements areexplained in Cartesian diagram which consists of 4 quadrants: A Quadrant, B Quadrant, C Quadrant,and D Quadrant. The result of this Cartesian diagram there is a part which deserves to have attentionpriority in its handling which is service elements in A Quadrant is required to have first priority forservice performance improvement in the future, the certainty element of service schedule (serviceelement no. 12) and service duration (service element no. 7).Keywords: Community Satisfaction Index, Performance Assessment, Cartesian Diagram
MEKANISME DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH KONSUMTIF (STUDI PADA PT BPR SYARIAH X) Shalsabella, Irene
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the financing mechanism and accounting behavior of murabahah consumptive at PT. BPR Syariah X. This research uses qualitative approach by using case study. The result of the research shows that PT. BPR Syariah X uses consumptive murabahah contract in distributing murabahah financing. Generally, accounting principles which have been implemented by the bank is in accordance with Accounting Standard Statement (PSAK) 102 about Murabahah. The selling price determination is based on cost of goods sold plus margin agreed by both parties. It should be noted that in murabahah context bank acts as a seller, the buyer’s handover is in the form of money not assets so the buyer can purchase by themselves, without additional contract like urbun or wakalah. Beside that, sales discount and penalty (ta’zir) on the late payment has been agreed before or at the moment of contract in accordance with the bank policy. Further more, bank have directly collect to the costumer if the customer is not capable to pay their debt at current period. Keywords: Murabahah, National Board of Syariah, Accounting Standard Statement (PSAK) No. 102
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PENERAPAN STRATEGI DIFERENSIASI UNTUK MENCIPTAKAN KEUNGGULAN BERSAING Sari, Rika Catur Arum
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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The purpose of this research is to find out how far is the Corporate Social Responsibility has been conducted and the implementation of differentiate strategy as an instrument to create the competitive advantage at PT. Mandiri Tunas Finance. The method of this research is using qualitative method, because researcher are not yet analyzed the hypothesis test on Corporate Social Responsibility and Differentiation Strategies adopted by the PT. Mandiri Tunas Finance. The research result found that the Corporate Social Responsibility activity the purpose of the external is for the society empowerment, such as social, healty, environment, and scholarship program for students. And the purpose of the internal activity is to the employees’ prosperity, such as giving recruitment and training. The differentiation strategy does is launched the new program which is ACP (Insurance Credit Protection). The analysis result shows that the Corporate Social Resposibility activity for the internal has increased by 42.28% and for the external activity has increased by 84%. The company’s financial performance is also increasing since the company has implemented the Corporate Social Responsibility and Differentiation Strategy. The conclusion of this research shows that CSR and Differentiation strategy which has been implemented is giving many advantages for the company as well as increasing the financial performance at PT. Mandiri Tunas Finance, therefore, it is giving a positive impact for the company to increase competitive advantage. Keywords: Corporate Social Responsibility, Differentiation Strategy, and Competitive Advantage.

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