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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 20 Documents
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Search results for , issue " Vol 4, No 11 (2015)" : 20 Documents clear
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Maesaroh, Siti; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of characteristic of intellectual capital element to the financial performance on the manufacturing companies which are listed in Indonesia Stock Exchange. The research data is taken from the financial statement which has been issued by Indonesia Stock Exchange in 2011-2013 periods. The method which has been used in this research is quantitative research and this research is meant to test the correlation between the efficiency of Value Added Intellectual Coefficient (VAIC) or intellectual capital which consists of three basic elements i.e.: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) and the financial performance of the company which is Return on Assets (ROA).Based on the result of the research, it shows that partially intellectual capital (VAIC), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) do not have any significant influence to the financial performance. But, simultaneously VACA, VAHU, and STVA have an influence to the performance of the company. And VACA is the most significant indicator for VAIC and financial performance because it can run all variables in creating a better value.Keywords: Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return on Assets (ROA).
PENERAPAN AUDIT OPERASIONAL DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS PRODUKSI Hanifati, Fathin; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to comprehend the implementation of operational audit cansupport the efficiency and the effectiveness of production function on PT Candi Jaya Amerta. This research hasbeen carried out by using qualitative descriptive method which is supported by collecting the necessary data,i.e.: documentation and direct interview to the related parties. The comparison between the target and therealization of the production in fulfilling the determined target in producing the order has been obtained fromthe result of the analysis. Based on the result of the analysis of the target and the realization which has beendone in 2013-2014 periods, it has been found that the company is unable to meet the determined target inproducing the order. The different between the production target and the realization of production is the orderwhich has not been realized yet. The order which has not been realized yet is caused by some factors, i.e.: rawmaterials, human resources, and maintenance. It can be concluded from the result of this research that the causeof inefficiency and ineffectiveness on production process, i.e.: delays in raw materials, human resources whichcannot match with the pace of production machines, and can be found by using operational audit, incorrectproduct manufacturing, and maintenance which experiences trouble, so improvement should be carried out andit has made the delays in production process.Keywords: Operational Audit, Effectiveness, Efficiency
PENGARUH PAJAK, RETRIBUSI DAERAH, DAU, DAN DAK TERHADAP ALOKASI ANGGARAN BELANJA MODAL Wahyudi, Maria Valencia; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out whether Local Tax, Local Retribution, General Allocation Fund, and Special Allocation Fund, have influence to the Allocation of Capital Expenditure Budget on East Java districts/cities. The population and samples of this research are 6 Local Governments on district and cities in East Java. This research applies quantitative method which focuses on hypothesis test, analyzed the data, measured, and the conclusion is obtained is the generalization. The data collection method applies the purposive sampling method from the secondary data which has been done by collecting, recording, and processing the data which is related to the research during the last 5 years, in 2009-2013 periods. The data analysis has been done by using multiple linear regressions with SPSS (Statistical Product and Service Solutions) as the application instrument. The result of this research has proved that simultaneously local tax, local retribution, general allocation fund, and special allocation fund, have significant influence to the allocation of Capital Expenditure Budget on districts/cities in East Java, it can be explained by the value of Adjusted R Square is 0.904 which shows that the independent variable can explain the dependent variable which is 90.4% whereas the remaining is 9.6% is influenced by other factors. Partially the local retribution variable has significant influence to the allocation of capital expenditure budget whereas the local tax, general allocation fund, and special allocation fund do not have any significant influence to the allocation of capital expenditure budget. Keywords: Local Tax, Local Retribution, General Allocation Fund, Special Allocation Fund, Capital Expenditure.
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR PADA PERUSAHAAN MULTI MEDIA Ariani, Hilda Mala; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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This research is meant to test the influence of return on assets (ROA), return on equity (ROE), earning per share (EPS), and debt to equity ratio (DER) to the market reaction on the multimedia companies which are listed in Indonesia Stock Exchange in 2010-2013 periods. The research sample has been selected by using non probability sampling. The analysis technique has been done by using multiple regressions analysis. Based on the result of multiple regressions analysis of the significance level is 5% therefore the research shows that: (1) return on assets, it has an influence to the market reaction with the significance level is 0.026. It can be accepted because the value of t-count is 2.320 which show positive direction, (2) return on equity, it has an influence to the market reaction with its significance level is 0.009. It can be accepted because the value of t-count is 2.777 which show a positive direction, (3) earning per share, it has influence to the market reaction with its significance level of 0.021. It can be accepted because the value of t-count is 2.423 which show positive directions, and (4) debt to equity ratio; it has an influence to the market reaction with its significance level of 0.026. It can be accepted because the value of t-count is 2.318 which show positive direction. Therefore, return on assets (ROA), return on equity (ROE), earning per share (EPS), and debt to equity ratio (DER) have positive influence to the market reaction.Keywords: Return on Assets (ROA), Return on Equity (ROE), Earning per Share (EPS), Debt to Equity Ratio (DER), Market Reaction
PENILAIAN KINERJA RUMAH SAKIT DAERAH KOTA BLITAR: PRESPEKTIF VALUE FOR MONEY Prastiwi, Elisa Eka; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out how the measurement concept of value for money is implemented in assessing the performance of Rumah Sakit Umum Daerah Mardi Waluyoof Blitar city.This research conducted by using qualitative approach. The data collection technique is carried out by using documentary and interview technique whereas the data analysis technique is carried out by using descriptive qualitative.The result of research shows the hospital has successfully achieved the expected efficiency and effectiveness level. The efficiency performance considered from comparison between input and output in which work program plan and activity of agency can be achieved and realized in accordance with expected target. Meanwhile, the effectiveness performance can be seen from the results of achievement input and output in objectives can be realized in accordance with the expected target. Even though the efficiency and the effectiveness of performance the hospital can be achieved, nevertheless the development to performance indicator value for money is needed. So, it can explain comprehensively performance achievement the hospital either it is seen from management capability in obtaining and using their economic resources or the capability in achieving operational objectives.Keywords: Performance, Hospital, Value for Money
STRATEGI PEMUNGUTAN PBB SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA MOJOKERTO Donovan, Deny; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the strategy which has been used by the municipal government of Mojokerto city incollecting PBB-P2, to find out the efficiency and the effectiveness level of the collection of PBB-P2, to find out the growth rateof land and building tax receipts to the local own-source revenue of Mojokerto city. This research is qualitative descriptiveresearch which is done by using the data collection techniques, i.e.: observation, interview, documentation and themeasurement of performance is carried out by using value for money method. The result of the research shows that themunicipal government of Mojokerto city has run the collecting strategy of PBB-P2 i.e.the acceleration oflegalinstitutionproviders, the provision ofmodern tax administration system, in cooperationwithother government agencies,conductingtechnical guidanceto the tax collector officers, provideonlinepayments, public coaching, provide mobile serviceDPPKA car, the implementation ofrewardsand punishment system, andestablish arole modelweek.The analysis of therealization of the local government budget in 2013-2014 periods explains that the level of efficiency in 2014 is 22.09% is notas efficient as in 2013 which is 19.75% which indicates the enhancement of the level of expenditures in 2014 has not beenable to generate maximum revenue realization compare to the previous year which has made the decline of contribution ofland and building tax to the local own-source revenue (PAD) of Mojokerto city from 7.30% in 2013 becomes 5.55% in 2014.Overall the collection of PBB-P2 has met with the achievement of the realization of revenue target but it has not optimal yetin improving the contribution of the local own-source revenue (PAD) of Mojokerto city.Keywords: Land and Building Tax, Land and Building Tax Collection Strategy, Value for Money.
ANALISIS OVERREACTION TERHADAP HARGA SAHAM MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Isnawati, Erny; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to obtain empirical evidence of the existence of overreaction in Indonesia Stock Exchange (IDX), it is indicated by the pattern of loser portfolio has abnormal return which outperforms the portfolio winner, and in order to obtain the empirical evidence of the existence of the difference of average abnormal return between loser portfolio and winner portfolio. The samples are all shares of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The samples of the research have been selected by using purposive sampling method. 40 samples of company’s shares have been selected as samples and the pooling of 200 company’s samples have been done by using two portfolios i.e. winner portfolio and loser portfolio. The hypothesis test has been done by using different test analysis instruments i.e. Independent t-tests to test the existence of the difference of average abnormal return between loser portfolio and winner portfolio by using SPSS program and the significance level is 5%. Based on the result of the research shows, it has been found that the magnitude of overreaction is measured by using Average Abnormal Return (AAR) and Cumulative Abnormal Return (CAR) portfolio, both in winner portfolio and loser portfolio. The result of the research result shows that the overreaction can be proven by using the pattern of loser portfolio which has abnormal return which outperforms the winner portfolio. There is a significant difference of average abnormal return between loser portfolio and winner portfolio.Keywords: Overreaction, Winner Portfolio, Loser Portfolio.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT POS INDONESIA MPC SURABAYA Sukmawati, Ade Ayu; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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This research is meant to find out the implementation of Good Corporate Governance and to find out the five principles constraints that are encountered by the company i.e.: openness, accountability, responsibility, independence, and fairness. It has been found from the result of the research that the company has implemented the Good Corporate Governance by preparing the RKAP for every fiscal year, determine task clarity and responsibility of each department within the company, establish partnerships and community development program, make regulations which prohibit all company organs in conducting transactions which contradict to the interest and taking personal benefit from the corporate activities under its management, implementing human capital management system which is based on the principles of openness, fairness, motivating and free of bias.Keywords: Openness, Accountability, Responsibility, Independence, Fairness
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERUBAHAN LABA Riyana, Riyana; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of Book Tax Differences which are the permanent / fixeddifferences and the temporary / time differences to the profit changes on the mining companies which arelisted in Indonesia Stock Exchange in 2010-2014 periods. The hypotheses in this research i.e. (1) thepermanent differences have influence to the changes of accounting profit on the next periods. (2) Thetemporary differences have influence to the changes of accounting profit on the next periods.The samplesare 21 mining companies which are listed in Indonesia Stock Exchange (IDX) and these mining companieshave been selected by using purposive sampling from 2010 to 2014. From this data, 84 observations havebeen obtained as the research samples. The financial statement data has been obtained from Indonesia StockExchange STIESIA and www.idx.co.id. The quantitative method which has been carried out by using themultiple linear regressions as the analysis technique is applied as the research method.The result of theresearch shows that: (1) the permanent differences have negative influence to the changes of accountingprofit on the next periods. The permanent differences have negative influence since the items which exist inthe variables are re-added to the fiscal reconciliation. It has shown that the permanent / fixed differencesare the shaping component of book tax differences which influence the profit changes one period to thefuture. (2) The temporary differences have positive influence to the accounting profit on the next period. Thisvariable has positive influence because of the existence of the benefit of the deferred tax. It shows that thetemporary / time differences which are the shaping component of book tax differences has influence to theprofit changes on the next period.Keywords: Book Tax Differences, Permanent Differences, Temporary Differences, Profit Changes.
PERHITUNGAN PENDAPATAN DAN BEBAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN JASA Rahmadi, Adha; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to assess the financial performance of PT. Asuransi Jiwa Sequislife and the recognition ofpremium incomeandclaims expenseswithFinancial Accounting StandardsStatement (PSAK) No. 36. The result of this research shows that it has been found from the resultof analysis that the work plan and target from the sources of revenue, only the premium income has not fulfilled the target and the principle of income recognition which is basically compatible with Financial Accounting StandardsStatement (PSAK) No. 36, and the measurement of the revenue even though it cannot be explained in detail in the Financial Accounting Standards Statement (PSAK) No. 36 since it is considered as the general matters or things that are not regulated in the Financial Accounting StandardsStatement (PSAK) No. 36.Keywords: Financial Performance of Service Company, recognition of income and expenses, PSAK No. 36.

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