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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 7 Documents
 1 
Search results for , issue " Vol 3, No 6 (2014)" : 7 Documents clear
ANALISIS CRITICAL SUCCESS FACTORS DALAM MENILAI KINERJA LAYANAN YDSF SURABAYA Suwanto, Indra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze and to find out how great the influence of Critical Success Factors in assessing service performance at Yayasan Dana Sosial Al Falah Surabaya. Qualitative method is carried out in this research as the research method. The indicators of the Critical Success Factors in this research are: service quality, community satisfaction, and productivity. The result of the discussion is that service quality is assessed by using Community Satisfaction Index value is calculated by using the weighted average value based on the decree of State Minister of Empowerment of State Apparatus Number: KEP/25/M.PAN/2/2004 each public service element at YDSF. The result of index score is 3.21 and the converted community satisfaction index score is 80.25 which are the category of good service quality. The result shows that there is a good improvement of performance. Productivity uses two standards for i.e.: manpower productivity and machine productivity. The average of manpower productivity in 2011 is 2004.55 and the average of manpower productivity in 2012 is 2091.84, it is considered to be quite good since each year the employees can increase their services in serving the donors and community. While the average of machine productivity (computer) in 2011 is 55.125 and the average of machine productivity (computer) in 2012 is 57.526. it can be considered to be quite good since each year the object which is served increases so it can work efficient and effectively.Keywords: Service Quality, Community Satisfaction, and Productivity Level
PENGARUH PROFITABILITAS, LEVERAGE OPERASI, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Adiningsih, Mia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of profitability, operating leverage, and company sizeto the income smoothing practice at food and beverages companies which go public in Indonesia Stock Exchange.Based on the result of analysis it can be concluded that operating leverage has negative influence to the incomesmoothing practice since the sig value is 0.023 < (α) 0.05. The operating leverage has an influence to the incomesmoothing practice which means that operating leverage of food and beverages companies are relatively low andit indicates that the companies have conducted income smoothing since the companies have great liability. Thecompany’s size has influence to the income smoothing practice because the sig value is 0.000 < (α) 0.05. Thecompany’s size has influence to the income smoothing practice, it means that the bigger size of the company thebigger possibility to conduct income smoothing practice. The profitability has no influence to the incomesmoothing practice because its sig value is 0.252 > (α) 0.05. Profitability has no influence to the incomesmoothing practice since the company’s profitability level is relatively high therefore the company can fulfilltheir needs from the profit which has been obtained. Therefore, the company tends to conduct income smoothingpractice.Keywords: profitability, operating leverages, company’s size, and income smoothing
PENGARUH TINGKAT SUKU BUNGA BANK DAN BAGI HASIL TERHADAP DEPOSITO MUDHARABAH Azzahra, Fathimah Hanoum
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

Baitul Mal wat Tamwil is an incorporated saving and loan cooperation financial institution. Recently, this institution becomes popular in Indonesia along with the muslims spirit to find alternative economic model post monetary crisis in 1997. The BMT is based on the basic principles of economic order in Islamic religion: transparency, mutual willing, trust, and responsibility and particularly its “profit sharing” system.Quantitative method is used in this research. The data is secondary data and time series which have been obtained from Mudharabah deposit report and financial statistics of Bank Indonesia. The samples are 24 items from January 2012 to December 2013. The regression analysis is used for partial significant examination between bank interest rate and profit sharing rate and Mudharabah deposit.The result of this research gives explanation that bank interest rate has negative influence to the BMT Amanah Madinah Ngeni Waru Sidoarjo volume of Mudharabah deposit because when the interest rate of commercial or conventional banks increases, the BMT Amanah Madinah Mudharabah deposit increases as well.Then, the profit sharing has negative relation and has no influence to the volume of BMT Amanah Madinah Ngeni Waru Sidoarjo Mudharabah deposit.Keywords: Bank Interest Rate, Profit Sharing Rate, Mudharabah Deposit
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WP BADAN Hidayat, Amanda
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

Tax system in Indonesia follows self assessment system. From the self assessment system, a full trust is given to the taxpayers to register themselves at the Tax Service Office in order to calculate, deposit, and report their tax liabilities. By using self assessment, the function of the government is to facilitate so the self assessment system works properly while its implementation depends on the obedience of the taxpayers. The purpose of this research is to find out some factors which influence the obedience of the taxpayers at KPP Pratama Surabaya Gubeng.Keywords:Taxpayer Awareness Factor, Taxpayer Perception, Taxpayer Knowledge, Tax Service Quality.
PENERAPAN AUDIT MANAJEMEN UNTUK MENGUKUR KINERJA SUMBER DAYA MANUSIA BAGIAN PEMASARAN Aprliasari, Ria Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is (1) to understand the human resources management audit implementation in assessing marketing department performance, and (2) to analyze things which improve marketing performance. Qualitative descriptive approach is used as the data analysis technique which is performed by collecting necessary data which is related to the management audit in order to measure the human resources performance at PT Tiga Berlian Mandiri Surabaya.The result of human resources management audit shows that the problem which is encountered by PT Tiga Berlian Mandiri Surabaya is the placement of employees does not match with their competency and the training procedures do not match with the goal-setting work. The existence of the placement of employees does not match with their competency, so the human resources performance is ineffective and inefficient. Apart from that, the training procedures do not match with the goal-setting work. The loss of motivation occurs because the employees are not motivated to do their best on their tasks. The employees do not know their strengths and weaknesses since the placement of employees does not matched with their competency.In accordance with the human resources of marketing department management audit, it is expected that the company management party is able to analyze and to make policies to the improvement so the human resources of marketing department management audit can be the control instrument on marketing department so effectiveness and efficiency of marketing department can be achieved since marketing is the front line of the company in marketing its products.Keywords: management audit, marketing and human resources performance
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK PERATAAN LABA Octavania, Meliza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of the company’s size, company’s growth, and managerialownership to the income smoothing practice in the company which is listed in Indonesia Stock Exchange.Thesamples are 19 manfacturing companies which are listed in IDX during the years of 2010-2012. The samplingtechnique has been done by using purposive sampling method. The sample collection technique is documentation.The dependent variable in this research is the income smoothing while the independent variables in this researchare company’s size, company’s growth, and managerial ownership. The hypothesis test is conducted byperforming F test and t test with the significance level is 0.05. The result of Eckel index calculation shows that 8samples companies have done the income smoothing practice while the 11 companies are proven to conduct theincome smoothing practice. The result of simultaneous test by using F test shows that company’s size,company’s growth, and managerial ownership simultaneously have influence to the income smoothing practice.The result of partial test by using t test shows that the company’s size variable has significant influence to theincome smoothing practice while the company’s growth and managerial ownership have no significant influenceto the income smoothing practice.Keywords: company’s size, company’s growth, managerial ownership, income smoothing
KAJIAN IMPLEMENTASI UNDANG-UNDANG NOMOR 28 TAHUN 2009 DI KOTA SURABAYA Sholikhah, Muslikhatus
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

Based on the research result shows that the Implementation of Regulation No. 28 in 2009 in regards to the local tax and local retribution to the Local Own Source Revenue (PAD) in the city of Surabaya is effective. It can be seen that in the budgeting year from 2009 to 2012 has been increasing but has not reached the target. In the budgeting year of 2013 is already effective in order to reach the target which is Rp 2.191.375.125.979 or 103.45%. The growth of local tax has increased in the average in absolute term by Rp 1.229.998.704.282 or 49%each year. The local retribution shows from budgeting year from 2009 to 2012 has been fluctuating and has not reached the target yet. In the budgeting year of 2013 is already effective in reaching the expected target ofRp 235.826.209.899 or 100.27%. The Growth of local retribution has increased in the average in absolute term by Rp 194.616.312.622 or 8.55%each years. Keywords: Effectiveness, Local Tax, Local Retribution, Local Own Source Revenue (PAD).

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