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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 10 Documents
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Search results for , issue " Vol 3, No 8 (2014)" : 10 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM: KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING Hardiansyah, Septian Novan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze and to test the influence of financial performance which is measured by using financial ratio measuring instrument on manufacturing companies which are listed in Indonesia Stock Exchange. Some variables which are used in this research are: financial ratio, dividend policy, and share price. Based on the result of overall hypothesis test it can be concluded that dividend policy (DPR) can be an intervening variable between share price and independent variables which consist of return on asset (ROA), return on equity (ROE), debt equity ratio (DER) and current ratio (CR) variables, and dividend policy (DPR) cannot be an intervening variable between share price and independent variables: gross profit margin (GPM), net profit margin (NPM) and total asset turn over (TATO).Keywords: Financial Ratio, Dividend Policy, and Share Price.
PENGARUH KINERJA KEUANGAN PADA LUAS UNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Irawati, Eka
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of company’s financial performance to the disclosurerange of Corporate Social Responsibility. the disclosure range of Corporate Social Responsibility is proxy byCorporate Social Disclosure Index (CSRI) while financial performance is proxy by Return on Assets (ROA),Return on Equity (ROE), and Debt to Equity Ratio (DER). The samples are banking companies which are listedin Indonesia Stock Exchange. The samples are 28 companies which have been selected by using purposivesampling method. The multiple linear regressions analysis is used as statistics method. The result shows thatfinancial performance (return on asset, return on equity, and debt to equity ratio) does not influence thedisclosure range of Corporate Social Responsibility. It is assumed that since there is a possibility that thecompany retain profit for asset development, it shares their profit to the shareholders, and the company limitstheir expenses, so the disclosure of Corporate Social Responsibility is not as wide as it has been expected.Keywords: Return on Assets, Return on Equity, Debt to Equity Ratio, and Disclosure Range of CorporateSocial Responsibility.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN FOOD AND BEVERAGES Tamara, Yeremia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

This research is carried out to test the influence of assets structure, growth, and profitability to the capital structure of food and beverages companies in Indonesia Stock Exchange from 2010 to 2012. The research samples are 14 food and beverages companies which have been selected by using purposive sampling. The result of the research shows that overall this research regression model has fulfilled classic assumption test which means that this regression model is free from the existence of heteroscedasticity, multicollinearity, and autocorrelation symptoms and the generated data has been normally distributed. The multiple regression analysis shows that assets structure variable has no significant structure to the capital structure, growth variable has significant influence to the capital structure, and profitability has no significant structure to the capital structure.Keywords: Assets Structure, Growth, Profitability, and Capital Structure
FAKTOR-FAKTOR YANG MEMPENGARUHI COST OF EQUITY CAPITAL PERUSAHAAN PUBLIK DI INDONESIA Suryani, Ade Irma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of voluntary disclosure, information asymmetry, beta stocks, and company’s size to the cost of equity capital. The samples are 30 companies which are selected by using purposive sampling from the manufacturer companies which are listed in Indonesia Stock Exchange during the year of 20011 until 2012. The statistic test instrument of SPSS16 is used to test both the classic assumption and multiple regression analysis. The research result shows that the research regression model is fulfilled the classic assumption test in overall, which means that the regression model is free from heteroskedaticity, multicollinearity, dan autocorrelation, and the data produced has been distributed normally. The multiple regression analysis shows that voluntary disclosure has negative influence to the cost of equity capital, information asymmetry has no influence to the cost to equity capital, beta has no influence to the cost of equity capital and company’s size has negative influence to the cost of equity capital.Keywords: voluntary disclosure, information asymmetry, beta stocks, company’s size, and cost of equity capital.
PENERAPAN PSAK NO.34 DALAM PENGAKUAN PENDAPATAN JASA KONSTRUKSI PADA PT. ADHI KARYA (PERSERO) Tbk SURABAYA Ashari, Rizky Kurniawan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

In the construction company there are specific things in determining the timing of income. The implementation of the revenue recognition has no influence to the company’s cash flow. This research is carried out to find out the suitability of the implementation of revenue recognition at PT. Adhi Karya (Persero) Tbk Divisi Konstruksi IV Surabaya by using Accounting Standard Statement (PSAK) No. 34 about the Constructions Contract Accounting. Descriptive method is used as analysis method which describes a condition objectively so the solution of a problem that is encountered by the company is obtained. The results of this study show that PT. Adhi Karya (Persero) Tbk Divisi Konstruksi IV Surabaya in recognizing their construction service revenue has been using completion percentage method that is suitable with Accounting Standard Statement (PSAK) No. 34 about the Construction Contract Accounting.Keywords: Revenue, Revenue Recognition, Construction Contract, Finishing Percentage, Accounting Standard Statement (PSAK) No. 34.
PENERAPAN METODE PENGAKUAN PENDAPATAN KONTRAK JANGKA PANJANG PADA PT. ADHIKARYA JAYA MANDIRI Novianti, Merita Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research are: 1) to know the implementation of the recognition method for long term contract at PT Adhikarya Jaya Mandiri; 2) to know revenue the accuracy recognition and the burden on the projects which have been done then compare them with the theoretical aspect as the foundation. The data analysis technique is using descriptive which is qualitative. Based on the analysisi result and discussion can be concluded that 1): company’s revenue recognition from the long term contract based on the physical progress is presented in project achievement reports which is created by the Site Engineering Manager (SEM) along with the field supervisors ; 2) there is significant difference in revenue recognition and profit in 2011 between the physical progress approach and the completion percentage method (cost-to-cost). The physical approach method recognize that the revenue and profit is higher by Rp. 13.836.974.074,- comparing with the cost-to-cost, therefore the revenue and profit presented in the financial report become over statement and inappropriate with the conservatism principle in the presentation of financial statement presentation; 3) the finishing percentage method (cost-to-cost) give the reasonable description in revenue recognition when comparing with the physical approach.Keywords: revenue, burden, and cost-to-cost.
APLIKASI ANGGARAN PADA PERUM PERHUTANI DIVISI REGIONAL JAWATIMUR Widowati, Widowati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the application of budget at Public Company Indonesian State Forestry Enterprise East Java Regional Divison. Budgeting is the financial planning of an organization or the preparation process of written plan about the activity of an organization which is stated quantitatively and is generally stated in units of money, whereas budget is the number of money which is planned for an activity in a certain period. The effectiyeness according to Blocher Chen and Gary cokins is the operation in its goal has been determined from the operation. Efficient means not to waste resources in carrying out its operation in vain. An operation will be inefficient if the company does not use its resources over their target. The result of the research that has been obtained in accordance with Departement of Interior No. 690.900.327 of 1996 the total of activity cost which is used by Perum Perhutani Divisi Regional Jawa Timur is Rp. 26.450.000 from the total of activity cost plan is Rp. 26.000.000 with the ratio 98% of the budget has been used effectively yet in is inefficient whereas, according to Blocher Chen and Gary cokins the total cost from production statement which has been used is Rp. 26.450.000 from the RKAP Rp. 26.000.000 or 99.8% of the budget has been used effectively. The volume of realization is 204.456 M2 whereas the RKAP that has been determined by management is 195.254 M2 has been effectively used.Keywords: budgeting, effective, efficiency, Production Statement
KONTRIBUSI PAJAK REKLAME DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA Sulistiyoningsih, Sulistiyoningsih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out how much the contribution of advertisement tax to the local own-source revenue and efforts which have been performed by the Surabaya city government in order to increase tax revenue of Surabaya city. The result of the research shows that the management of advertisement tax in Surabaya city is less optimal. It can be seen from the contribution of advertisement tax to the average local own-source revenue in 2008-2012 is only 7.45% or very low in criteria. The average contribution of advertisement tax to the local tax is 12.26% or in low criteria. While from the effectiveness point of view, it has been found that the management of advertisement tax is in quite effective criteria.Keywords: Advertisement Tax, Contribution, Local Own-Source Revenue
PENGARUH STRUKTUR KEPEMILIKAN, KONTRAK HUTANG DAN KESEMPATAN TUMBUH PADA KONSERVATISME AKUNTANSI Wulansari, Cahya Agustin
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of ownership structure, debt contract, and growth opportunity in conservatism accounting. The samples are manufacturing companies which are listed in Indonesia Stock Exchange. The samples consist of 33 companies which have been selected by using purposive sampling. Multiple linear regression analysis is used as statistics method. The result of the research shows that (1) managerial ownership structure does not have any influence to the conservatism. It is possible since the management tends to focus on maximizing its utility in order to gain high bonus. (2) institutional ownership structure does not have any influence to the conservatism. It is assumed that institutional ownership is only expected on their investment that it has high return rate. (3) debt contract does not have any influence to the conservatism principle. It is possible since the difference of test year that is used in this research interprets the difference of economic condition and the presence of company’s opportunistic behavior. (4) the growth opportunity does not have any influence to the conservatism. This is caused by the growing company has got good corporate governance. Keywords: managerial ownership structure, institutional ownership structure, debt contract, growth opportunity, and accounting conservatism
SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN TERKOMPUTERISASI YANG EFISIEN DAN EFEKTIF PADA PERUSAHAAN Riskiwati, Nonis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

Medicines are the high valuable assets for the hospital because the procurement of medicines is dealing with large amount of funds. Medicine is one of the factors which supports the recovery process of hospital’s patients. Therefore, the management of medicines supply should be efficient and effective. To support the management of medicines supply an adequate computer-based inventory accounting information system is required. Qualitative method is carried out in this. Qualitative approach descriptive analysis is the analysis technique which is used in this research since it discloses some definitions and explanation by comparing the data which has been obtained from the research to the existing theories. Based on the research of the computer-based medicine inventory accounting information system which has been implemented by the Surabaya Hajj General Hospital has not been working properly in supporting the efficiency and effectiveness on the management of medicines supply. This problem is caused by some weaknesses on the last two indicators which are the utilization of computer and the control of computer utilization in the medicine inventory accounting information system. Because of these weaknesses some improvement recommendation are set forward in order to make the management of medicines supply at Surabaya Hajj General Hospital becomes more efficient and effective.Keywords : Accounting Information System, Computerized Supplies of Medicine.

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