cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 9 (2014)" : 8 Documents clear
PENERAPAN ACTIVITY BASED COSTING PADA TARIF JASA RAWAT INAP RUMAH SAKIT (Studi Pada Rumah Sakit Wiyung Sejahtera Surabaya) Jayanti, Neni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out how the determination of inpatient tariff has been done by using activity based costing at Wiyung Sejahtera Hospital Surabaya and to find out the great comparison of the inpatient tariff by using accounting based costing and traditional cost accounting. Qualitative method is used as the research method. The data which have been obtained from the hospital only include the 2012 data and the determination of inpatient tariff which is going to be studied is the general treatment type for room tariff only. The result of the research shows that inpatient service tariff which has been done by using activity based costing system has been performed through two stages. On the first stage, the cost is traced to the activities which generate costs and on the second stage the hospital charges activity costs to product. The calculation of inpatient service tariff which has been done by using ABC (Accounting Based Costing) has found the amount of room tariff for VVIP class is Rp 550,000; VIP class is Rp 500,000; 1st class is Rp 400,000; 2nd class is Rp 350,000; and 3rd class is Rp 325,000.Keywords: Tariff, Inpatient, Activity Based Costing System
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN PENGARUH IKUTANNYA TERHADAP KINERJA KEUANGAN Sarjono, Putri Mandra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to test the influence of corporate governance mechanism to the earningsmanagement, and its influence to the financial performance at the companies which are listed in Indonesia StockExchange. The research subjects in this research are manufacturing companies in basic industry and chemicalssector which are listed in Indonesia Stock Exchange since 2010 until 2012 and the samples are 39 companies andhave been selected by using purposive sampling. The test result shows that corporate governance mechanism hasno influence to the earnings management. The earnings management has influence to the financial performancewith the influence value of 0,166 indicates that the earnings management is done with the expectation toincrease the company’s financial. Corporate governance mechanism either simultaneous or partial has influenceto the financial performance. The partial test result shows that institutional ownership and managerialownership have no influence to the financial performance with the siginificance level for institutional ownershipof 0,557 and for managerial ownership of 0,608. While the proportion of independent board of directors andaudit committee have influence to financial performance with figures for each effect of -0,231 and -0,432.Keywords: Corporate Governance, Earnings Management, Financial Performanace.
PENERAPAN STRATEGI BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA KARYAWAN PUSKESMAS BANGKINGAN SURABAYA Rani, Novi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the performance assessment of Puskesmas Bangkingan, Surabaya when it is measured by using Balanced Scorecard method which considers the four perspectives i.e.: financial perspective, customer perspective, internal business process perspective, and growth and learning perspective.The result of research shows that the performance assessment that has been carried out by using Balanced Scorecard method at Puskesmas Bangkingan, Surabaya can be concluded that there is an enhancement of income and the realization of budget that can be processed efficiently shows good financial performance, the customer perspectives which consist of customer satisfaction, customer loyalty and number of complaint have already run well, the internal business perspective the service and innovation that has been made by the Puskemas Bangkingan Surabaya has already run well, it can be proved from new medical equipments in order to make medical services more convenience, and the growth and learning perspective shows that community health clinic can keep the number of its employees, improve its employees’ productivity, and improve employees’ service quality by holding trainings.Keywords: Balanced Scorecard, Growth and Learning Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.
PERSEPSI AKUNTAN DAN MAHASISWA TERHADAP EKSPEKTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) Supriyantoro, Supriyantoro
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is: (1) to find out the difference of public accountants and accounting educators perception to the expectation of financial accounting standard of entities without public accountability (2) to find out the difference of public accountants and accounting students perception to the expectation of financial accounting standard of entities without public accountability (3) to find out the difference of accounting educators and accounting students perception to the expectation of financial accounting standard of entities without public accountability. The source and type of data is the primary data which is in the form of questionnaires. The respondents are public accountants who work in public accountant office (KAP), accounting educators and accounting students who study at Indonesia School of Economic Surabaya (STIESIA) and Universitas Kristen Petra Surabaya.Based on the result of discussion, it can be concluded that: (1) there is difference of perception between public accountants and accounting educators to the expectation of financial accounting standard of entities without public accountability, (2) there is difference of perception between public accountants and accounting students to the financial accounting standard of entities without public accountability, (3) there is no difference of perception between accounting educators and accounting students to the expectation of financial accounting standard of entities without public accountability.Keywords : Perception, Financial Accounting Standard of Entities without Public Accountability, Accountant, Accounting Students
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN Anggraini, Shinta
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Research studies the influence of budgeting participation to the managerial performance with the organization commitment and leadership style as the moderating variables. The purpose of the research is to examine the influence of budgeting participation to the managerial performance at Department of Revenue and Financial Management of Surabaya. This Research is meant to find out whether the organization commitment and leadership style moderates of budgeting participation to the managerial performance. This Research is conducted by using questionnaires survey method wich is distributed to 30 respondents. The result of the research shows that the first hypothesis wich states that budgeting participation has an influence to the managerial performance shows that the significant level is 0.003 is smaller than α=0.05 which indicates that H1 is accepted which means that the budgeting participation has an influence to the managerial performance. The second hypothesis shows that the significant level is 0.417 which is bigger than α=0.05 which indicates that H2 is insignificant. It means that the organization commitment does not moderate the budgeting participation to the managerial performance, and the third hypothesis test (H3) shows that the significant level of 0.004 which is smaller than α=0.005. It means that the leadership style moderates the budgeting participation to the managerial performance. Keywords: Budgeting Paticipation, Managerial Performance, Organization Commitment, Leadership Style.
PERANANAN AUDIT OPERASIONAL DALAM MENINGKATKAN JASA PELAYANAN PADA PT KAI PERSERO Sari, Perwita Mustika
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the role of operational audit in improving services. The relation between operational audit and service activity is an approach which is carried out to investigate, to evaluate, to detect and to study methods, procedures, policies, and service management activities. Afterward, the recommendation of improvement can be performed so the goal of operational audit to the service activity can be achieved. Therefore, the primary focus of service company is satisfaction to the customer. How far the performance which has been given by a product or service is equal to customer’s expectation.The result of research shows that: (1) it can be concluded from the calculation of Community Satisfaction Index which has been performed that the service of PT Kereta Api DAOP VIII Surabaya has been satisfactory, (2) the officer has been trying to give proper services, (3) the PT Kereta Api DAOP VIII Surabaya ticket reservation service has broaden their cooperation by performing online ticket selling which gives simplicity to the people in reserving tickets, (4) overall, the online selling system has make the customers easier to make reservation on the station, authorized agency and etc whenever and wherever.Keywords: Operational Audit, Service
PENGARUH KEPATUHAN DAN EFEKTIVITAS TERHADAP PENGENDALIAN INTERN PADA AJB BUMIPUTERA SURABAYA Trisulo, Fitra Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the influence of effectiveness and compliance to the internal control at AJB Bumiputera Surabaya. The type of this research is quantitative research. The population at AJB Bumiputera Surabaya is 34 respondents. The sample collection technique is carried out by using Proportionate Stratified Random Sampling. The independent variable uses compliance (X1) and effectiveness (X2), whereas the dependent variable is the internal control (Y). The data collection method is performed by issuing questionnaires through validity test and its reliability. This research uses classic assumption test which consists of normality test, multicolonearity test, and heteroscedasticity test. The multiple regressions analysis is used as the data analysis method. Based on the result of the research it has been found that the compliance has significant influence to the internal control which its coefficient value is 0.872, the regressions correlation value (R) is 0.823, the determination coefficient value is (R2) is 0.677 and t count > t table = 8.183 > 1.693. The effectiveness has significant influence to the internal control with its coefficient value is 0.556, the regressions correlation value (R) is 0.594, the determination coefficient value (R2) is 0.353, and t count > t table = 4.175 > 1.693. Therefore, the effectiveness and compliance have significant influence to the internal control at AJB Bumiputera Surabaya which supports the company’s operational management.Keywords: Compliance, Effectiveness, Internal Control.
EFEKTIVITAS DAN EFISIENSI FUNGSI KEUANGAN MELALUI AUDIT OPERASIONAL Gaffar, Abdul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out whether the effecively and efficient financial function can be known with operational audit. The data has been collected by using: preliminary survey, internal control system test, and field research. The data source is primary and secondary data which have been analyzed by using descriptive qualitative approach with case study research method. With operational audit found the result of research shows that the assessment of PT “X” is based on findings which refer to the weakness of financial function controlKeywords: financial function, operational audit, effective, efficient

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue