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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 19 Documents
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Search results for , issue " Vol 4, No 10 (2015)" : 19 Documents clear
PENERAPAN METODE JIT PEMBELIAN BAHAN BAKU DALAM MENINGKATKAN EFISIENSI BIAYA BAHAN BAKU Diaz, Adriany Pratiwi; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out and to analyze the implementation of Just in Time method on PT. Semanggimas Sejahtera Surabaya to increase the efficiency of raw materials. The research has been carried out by using qualitative method whereas the analysis data has been done by using descriptive analysis. The qualitative approach is carried out by the researcher because the researcher is not proofing a hypothesis; on the other hand the researcher is comparing and analyzing the implementation of raw materials inventory by using traditional method and Just in Time method (JIT). The result of the research shows that before 2014 the company still runs the inventory purchasing system by using traditional method. Meanwhile, start from 2014 the company has implemented the Just in Time (JIT) in order to conduct the reduction of inventory cost. By using Just in Time system the booking fee and the storage cost is more efficient when it is considered from the booking fee 3.98% and the storage cost 1.94%, the total efficiency is 5.92%. Based on the result of the discussion it can be concluded that in order to enhance the efficiency of raw materials inventory cost, the company should maintain the Just in Time method and the company should establish information network with the suppliers.Keywords: JIT Purchasing, the Cost of Purchasing, Storage Cost
KEBIJAKAN DIVIDEN MEMODERASI HUBUNGAN STRUKTUR MODAL DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Shabrina, Alifah; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of capital structure and growth opportunity to the firm value with the dividend policy as the moderating variable on the manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research samples have been selected by using purposive sampling technique and 18 manufacturing companies (54 firms year) which meet the criteria have been obtained as samples. The data analysis technique has been carried out by using multiple linear regressions analysis which is done by using 16 version SPSS program. The regression equation is done by using Moderated Regression Analysis (MRA). Based on the result of the research shows that: (1) Capital structure does not have any influence to the firm value with the regression value shows a unidirectional positive correlation. (2) Growth Opportunity has influence to the firm value and it shows a negative correlation, so the second hypothesis is denied. (3) The dividend policy has negative influence to the firm value, so the third hypothesis is denied. (4) The interaction between the capital structure and the dividend policy with the negative direction and it cannot moderate the influence of the correlation to the firm value. (5) The interaction between growth opportunity and dividend has positive influence and it can moderate the correlation to the firm value. Keywords: Capital Structure, Growth Opportunity, Firm Value and Dividend Policy. ABSTRAK
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN CV TEGUH KARYA UTAMA SURABAYA RIZALDI, FAHMI; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

Every organization is required to improve their performance. This condition encourage companies to useinformation system is carrying out daily task. The implementation of information system in an organization willaccelerate and simplify the completion of the task by every employee. This condition is expected to improve theperformance of employee in the company. The purpose of this research is to examine the influence of accountinginformation system to the performance of employees on CV Teguh Karya Utama. This research is a quantitativeresearch. The population is the 45 employees of CV Teguh Karya Utama. The data analysis technique has beendone by using simple refression analysis. It can be concluded from the result of the research that theimplementation of accounting information system has significant and positive influence to the performance ofthe employees has been applied in the company properly, the performance of the employees in the company willbe improved as well. The implementation of accounting information system is strongly influenced by the humanresources who are owned by the company. The company should always conduct the competency of the humanresource about information and technology. Competency and knowledge of the human resources is need by thecompany in maximizing the use information technology in CV Teguh Karya Utama.Keywords: performance, accounting information system, and simple linear regression.
PENGARUH GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS Kusanti, Okta; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of good corporate governance (institutional ownership, managerial ownership, the number of board of director, the number of board of commissioner, the number of audit committee) and the financial ratio (liquidity, leverage, operating capacity, profitability) to the financial distress. The research samples are 14 companies which have been selected by using purposive sampling of the manufacturing companies which are listed in Indonesia stock exchange in 2010-2013 periods. The financial statement has been obtained from the official website i.e.:http://www.idx.co.id/idid/beranda/perusahaan tercatat/laporankeuangantahunan.aspx and from the Indonesia Stock Exchanges in STIESIA. The research method has been done by using quantitative method with the logistic analysis technique and it is also done by using the statistic instruments of SPSS 20.0 version. The result of this research shows that the institutional ownership does not have any influence to the financial distress, the managerial ownership does not have any influence to the financial distress, the number of board of directors does not have any influence to the financial distress the number of board of commissionaire does not have any influence to the financial distress, the number of audit committee does not have any influence to the financial distress, liquidity does not have any influence to the financial distress, operating capacity has positive influence to the financial distress, profitability does not have any influence to the financial distress.Keywords: Good Corporate Governance, Financial Ratio, Financial Distress
ANALISIS KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD Kulsum, Yelika; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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This research is meant to measure the performance of the company by analyzing and evaluating the performance of PT Kereta Api Indonesia Daerah Operasi 8 Surabaya by using Balanced Scorecard method as the performance measurement instrument. This measurement is done by using four perspectives i.e.: financial, customer, internal business, and growth and learning. This research is qualitative descriptive research. The data collection technique is done by performing field survey, questionnaires, observation, and interview.The result of financial perspective shows that return of investment undergoes reduction since the company undergoes quite large asset enhancement so it reduces profit. Meanwhile, the calculation of gross profit margin and operating profit margin shows quite well result. Based on the customer perspective, it shows quite well result when it is considered from the respond of the customer, based on the internal business perspective, it shows quite well result, and based on the growth and learning perspective, it has been found from the retention of the employees shows a less good performance when it is considered from the number of employees which decreases every year. Meanwhile, it can be categorized quite well when it is considered from the percentage of employees who participate in training.Keywords:Balanced Scorecard, Company Performance, Customer Satisfaction, Performance Assessment
IMPLEMENTASI CRITICAL SUCCESS FACTORS UNTUK MENINGKATKAN KINERJA RS DARMO SURABAYA Setyowati, Mutiara Puji Lestari Hari; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the implementation of critical success factor as the competitive strategy in the effort of increasing the performance in Rumah Sakit Darmo Surabaya. This research has been done by using qualitative research method with case study approach. Based on the result of the analysis of critical success factors, the strengths, weaknesses, opportunities and threats of Rumah Sakit Darmo Surabaya have been identified by using SWOT analysis. Performance assessment is based on Balanced Scorecard which can be seen from financial perspective, customer perspective, internal business perspective, learning perspective and human resources. Meanwhile, to find out the service quality which has been provided by the company, it is measured by using Public Satisfaction Index (IKM) which is based on the Decree of State Minister for the Empowerment of State Apparatus No. 25/M.PAN/2/2004, in which there are 14 indicators in it. Based on the result of the analysis it can be concluded that by using the Critical Success Factors, strengths, weaknesses, opportunities and threats (SWOT) of the company can be found. Keywords: Critical Success Factors, SWOT Analysis, Performance Measurement.
PENERAPAN PSAK NO.34 PADA LAPORAN KEUANGAN PT. MULTI SARANA TEKNIK INDONESIA Astutik, Mura Dia; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The research has been carried out on PT. Multi Sarana Teknik Indonesia. PT. Multi Saran Teknik Indonesia is a construction company which is located in Surabaya. This research is meant to find out the implementation of revenue and burden recognition which has been done by using the completion percentage method to the PSAK No. 34 (Revised 2010) about the contract of the construction in accordance with the financial statement on PT. Multi Sarana Teknik Indonesia. Qualitative method is applied in this research. Qualitative method is the method which focuses on logical thinking by making a selection among the formulation of the problem, the purpose, the technique, and the paradigm or the thinking concept in order to find out the meaning of the phenomenon. Qualitative method is meant to comprehend the phenomenon which has been experienced by the subject of the research. It can be concluded that PT. Multi Sarana Teknik Indonesia has not in accordance with the PSAK No. 34 (Revised 2010). Therefore, the researcher has made some journals to adjust the financial statement (the Balance Sheet & the Profit and Loss) based on the PSAK No. 34.Keywords: Income, Burden, Construction, Percentage of Completion Method.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL Widianti, Eka Amelia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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ABSTRACTThe purpose of this research is to find out the influence of profitability, firm size, and assets structure to the structure of banking companies which are listed in Indonesia Stock Exchange during the period of 2010-2013. The samples are 17 banking companies which are listed in Indonesia Stock Exchange (IDX) and these banking companies have been selected by using purposive sampling technique. The analysis technique has been done by performing multiple regressions and classic assumption which consist of normality test, multicolinearity test, heteroscedasticity test, and autocorelation test. Meanwhile the hypothesis test has been done by using goodness of fit and t test which is done by using SPSS program version 16. Based on the result of multiple regressions analysis with the significance level of 5%, therefore it shows that: (1). H1 is profitability which has influence to the capital structure and which shows a negative direction, (2). H2 is firm size which has influence to the capital structure and which shows positive direction, and (3) H3 is assets structure which has influence to the capital structure and which show positive direction. Therefore, the firm size and assets structure have positive influence to the capital structure.Keywords: Profitability, Firm Size, Assets Structure and Capital Structure.
PELAKSANAAN RETRIBUSI PARKIR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA SURABAYA Purnamasari, Ima; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the role of parking retribution to the Local Own Source Revenue of Surabaya city, to find out the effectiveness of the revenue of parking retribution, and to find out whether the recording and the journal publishing has in accordance with the contract which is written in the Government Regulations No.71 of 2010. Qualitative approach has been applied in this research by the researcher, by performing observation, documentation, and interview methods. The descriptive data analysis, which has been used by the researcher. The result of the research shows that the revenue of parking retribution of Surabaya city in 2009-2014 is relatively fluctuated. It can be seen from the calculation of contribution and the effectiveness of parking retribution in Surabaya city. The optimalization efforts which have been done by the Tranportation Agency is in accordance with the Local Government Regulations of Surabaya city No.1 of 2009. The financial statement which has been prepared by the local revenue and financial management offices up to 2014 is not in accordance with the Government Regulations No.71 of 2010.Keywords: Parking Retribution, Local Own Source Revenue, Contribution, Effectiveness, Optimalization.
PENERAPAN METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PERUSAHAAN Nugrahayu, Erika Ributari; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to identify and to analyze the application of the balanced scorecard method as the standard measurement of performance at PT Glory Indonesia Abadi. The method of research is qualitative method, since this research is not meant to prove a hypothesis but it is meant to disclose facts and condition that occurs in the research. The discussion has showed that the balanced scorecard method which interprets the vision, mission and strategy into performance assessment that has four indicators, i.e. the financial perspective which indicate the fluctuate figures, the customer perspective show quite good results, internal business process perspective shows that the company has made some innovation processes i.e. recycle the raw material of paper into newspapers and produce various color HVS paper and service availability to meet the customer demand in urgent time, growth and learning perspective show good performance condition because it can improve the quality of its employees. It can be concluded from the above discussion that the use of balanced scorecard method can be used as the standard for the success of a company. In order to the balanced scorecard method can be applied on the company, some improvement efforts are needed both internal and external aspect.Keywords: Performance Assessment, Balanced Scorecard, Balanced Scorecard Perspective.

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