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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
PENERAPAN AUDIT MANAJEMEN UNTUK MENILAI KINERJA KARYAWAN BAGIAN PEMASARAN Hudaifi, Hudaifi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

The purposes of this research are (1) to find out the implementation of management audit in order to examine theemployees’ performance specifically in the marketing department, and (2) to analyze some factors that canincrease the marketing performance. The scope of this research is the staffs on PT. Sinar Mas Trasindo Surabayaparticularly on the human resources management department (MSDM). The data analysis technique has beencarried out by performing observation, interview, and documentation which is related to the management auditto assess the human resources performance on PT. Sinar Mas Trasindo Surabaya. The result of the researchshows that the problem which has been encountered by PT. Sinar Mas Trasindo Surabaya is the performance ofthe Human Resources Management department which is less maximal in the recruitment process since theHuman Resources Management department cannot meet the target which has been determined by the company.The Human Resources Management department cannot use the recruitment cost efficiently so the target cannotbe fulfilled yet. Moreover, there is no career promotion if the employees cannot reach the target, so that theemployees are not encouraged to reach their target. In associated with the audit management which is meant toassess the performance of the employees of marketing department, it has been expected that the management ofthe company can analyze and make some policies can lead to the improvement. So the audit management can beused to assess the performance of the employees of marketing department and the result of the assessment can beused as the control instrument of marketing department. So it can reach efficiency, effectiveness and economicalsince marketing is the most important key in reaching the realization target of the company.Keywords: Audit Management, Human Resources Management, Marketing, Recruitment.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURABAYA Ulfiyah, Ulfiyah; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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This study aimed to analyze the influence of population, number of industries and GDP towards advertisement tax revenues in the city of Surabaya. This type of research used in the study is a quantitative approach that focuses on hypothesis testing. The object of the research is the Department of Revenue and Financial Management of Surabaya in the form of tax revenues advertisement Surabaya from 2004-2014 year, and the Central Bureau of Statistics such as total population, number of industries and the GDP of the year 2004-2014. Data collection techniques using secondary data by using the method of documentation.methods of data analysis using multiple linear regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the variables of population, the number of industrial and regional gross domestic product a significant effect on tax revenue billboard in the city of Surabaya.Keywords: population, number of industries, GDP and advertising tax
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY Hidayat, Taufik Wahyu; Riharjo, Ikhsan Budi
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 analyze the performance assessment at DinasPendidikan Kota Surabaya which is measured by using value for money perspective. The researchmethod has been conducted by using qualitative descriptive and the source of data is the primary andthe secondary data. The result of the analysis and the discussion about the performance assessment oflocal government work unit in the value for money perspective at Dinas Pendidikan Kota Surabaya in2013 and 2014, shows that in determining the performance of the economy considers the budget(input) and the realization of the budget, efficient performance can be seen from the number of therealization of the output which has been generated to the input, effective performance can be seen fromrealization of the output in running the objective of the agency that achieving the expected program.The development of relevant peformance assessment model is required to obtained the result of reliabledata so the result of measurement will consistent from time to time if the meaured phenomena remainsthe same.Keywords: Value for Money, Economy, Efficient, Effectiveness
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA RUMAH SAKIT ISLAM SURABAYA Sari, Anggraini Puspita; Retnani, Endang Dwi
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 and to evaluate the implementation of Balanced Scorecard method as themeasurement instrument of the performance of Rumah Sakit Islam Surabaya when it is reviewed from fourperspectives. Qualitative descriptive method which is a non hypothesis research is applied in this research.Therefore, a hypothesis is not necessary to be formulated.The result of the research shows that Rumah SakitIslam Surabaya has vision, mission, objectives, and strategic target. The performance indicators which have beenadjusted to the agreement of management party of Rumah Sakit Islam Surabaya on each of Balanced Scorecardperspective i.e.: financial perspective which can be seen on the revenue growth rate, operating ratio, and earningsratio of income. The ROI shows the rate of growth comparison has achieved the target. The customer perspectivecan be seen on BOR, BTO, and service satisfaction shows the success of Rumah Sakit Islam Surabaya inproviding their best services. The internal business process perspective consists of the rate drug inventory, thereplenishment of equipment and maintenance and environment sanitation has been carried out properly. Thegrowth and learning perspective shows that employee productivity, the length of work of the employee, shorttraining and seminar have been achieved so the target has been fulfilled. It can be concluded from the abovediscussion that the implementation of Balanced Scorecard can be used as the interpreter instrument of strategyand the measurement of performance which is reviewed from the financial and non-financial perspective.Keywords: balanced scorecard, performance strategy
IMPLEMENTASI STRATEGI DENGAN MENGGUNAKAN BALANCED SCORECARD DALAM MENGUKUR KINERJA MANAJEMEN Agustina, Liony; Retnani, Endang Dwi
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 analyze the strategy implementaion which is done by using balanced scorecard in order to measure the management performance of a company so it is conformed to the vision and mission which is desired to be achieved. The research object is PT PELNI (Persero) Surabaya branch. The method has been done by using qualitative method. The result of the analysis shows that balanced scorecard is the method which interprets the vision, the mission and the strategy into strategy targets of performance measure in four perspectives i.e.: the financial perspective is measured by ROI, profit growth rate, and income growth rate shows unfavorable results due to the decrease in income; the customer perspective is measured by the customer acquisition, customer retention, and customer satisfaction survey which show quite well resut; the internal business process perspective is measured by new facilities and services which are provided after the transaction show the capacity of the company as a good company; and the growth and learning perspective is measured by employee retention, employee satisfaction surve, and employee training show a good result. It can be concluded from the result of the analysis that balanced scorecard can be used as strategy implementation instrument in measuring the management performance by using financial and non-financial perspective.Keywords: implementation strategy, balanced scorecard, management of performance measurement.
ANALISIS PENGARUH KINERJA KEUANGAN DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM Ningsih, Susi Mujia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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This research is meant to examine and to analyze the influence of financial performance to the stock return of transportation service companies which are listed in Indonesia Stock Exchange in 2011- 2013 periods. The independent variables are Return On Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) dan Economic Value Added (EVA) to the dependent variable i.e. Stock Return. The research sample has been done by using purposive sampling technique to the 18 companies which have been published their financial statement in 2011- 2013 periods, and 54 financial statements have been met the sample criteria. The data analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) dan Economic Value Added (EVA) variables have influence to the stock return of transportation service companies which are listed in Indonesia Stock Exchange. Meanwhile, Return on Asset (ROA) does not have any influence to the stock return of transportation service companies which are listed in Indonesia Stock Exchange. And the multiple linear regressions model in this research has the value of R2 is 35.1% which means that 35.1% of stock return can be explained by using Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) and Economic Value Added (EVA) variables whereas the remaining 64.9% is influenced by other variables outside the model which has been studied.Keywords: Return on Assets, Return on Equity, Earning Per Share, Price Earning Ratio, Economic Value Added, Stock Return.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR Azhari, Nurul; Asyik, Nur Fadjrih
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 audit committee, institutional ownership, managerial ownership, and independent commissioner to the profit quality on the manufacturing companies in 2009-2013 periods.The samples are manufacturing companies which are listed in Indonesia Stock Exchange. The data is the secondary data which is in the form of audited financial statement in 2009-2013 periods and 21 companies have been selected as samples by using purposive sampling method. The independent variables in this research are audit committee, the institutional ownership, managerial ownership, and independent commissioner whereas the dependent variable is the profit quality. The data analysis has been done by using multiple linear regressions.The result of the research shows that audit committee, the institutional ownership, managerial ownership, and independent commissioner which have been included in the model are suitable to be used as the explanatory variable of profit quality. Partially, the managerial ownership has negative and significant to the profit quality which is measured by using discretionary accruals which means that when the managerial ownership is getting high, the discretionary accruals is getting low therefore it generates better profit quality and vice versa. Meanwhile, the audit committee, institutional ownership, and independent commissioner variables do not have any significant influence to the profit quality.Keywords: Audit Committee, Institutional Ownership, Managerial Ownership, Independent Commisioner, Profit Quality.
PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT SUKUK Malia, Lidiya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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The rate of sukuk can become the consideration for the investors to purchase the sukuk of a company since the rate of sukuk is an informative statement which can be used as the standards of the risk of investment failure. The rate of sukuk can be influenced by various factors and one of the factors is the financial factor of the company which is analyzed by using financial ratio. The purpose of this research is to test the influence of the financial ratio (liquidity, productivity, profitability, and solvability) to the rate of sukuk. The samples are 17 companies which have been selected by using purposive sampling of the companies which have published their sukuk which are listed in Indonesia Stock Exchange and Indonesia Bond Market Directory in 2009-2013 periods. The quantitative method have been used the method of research and the analysis technique has been done by using multiple linear regressions and SPSS statistic test instrument 16.0 version. The result of the research shows that liquidity ratio, productivity ratio, profitability ratio, and solvability ratio simultaneously have an influence to the rate of sukuk and it is feasible to be the research model. The result of partial test shows that liquidity ratio and solvability ratio has positive influence to the rate of sukuk whereas productivity ratio and profitability ratio does not have any influence to the rate of sukuk.Keywords: Sukuk, Liquidity, Productivity, Profitability, Solvability
IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENTERJEMAH STRATEGI DAN PENGUKURAN KINERJA PERUSAHAAN Purnawiranti, Yuliana; Retnani, Endang Dwi
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 analyze implementation of balanced scorecard as a tool forstrategic translator and performance assessment of company. The research method has been done by usingqualitative method, because this research is not meant to prove a hypothesis but it is meant to explore facts andconditions which occur during the research. Based on the research result it has been found, the presence of thebalanced scorecard method which is reviewed from a financial perspectives has shown the good result of financialperformance since profit increases every year, it can be reviewed from customer perspectives can be stated quitegood because the taste of Japanese food has become one of the most popular culinary which are favored by thesociety, when it is reviewed from the internal business process perspective in which the presence of innovationand operation has shown the performance of the company is excellent becausethe company always makesinnovation every year by introducing a new menu, when it is reviewed from the growth and learning perspectiveshows the condition of the performance of the company is quite good because can enhance the quality of theemployees. Based on the result of the research, it can be concluded that the balanced scorecard can provide clearperformance assessment, measurable, well-planned and coherent in realizing the vision, the mission and the goalas well as the company’s strategy so some improvements can be done. In order to make the balanced scorecardmethod can be implemented properly on the company, a commitment from the top management and theunderlying management and the drafting teamis formedin translating theperformance assessment system isrequired.Keywords: System of Performance Measurement, Strategy Implementation, Perspective of Balanced Scorecard
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH Purpitasari, Puput; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of Local Own Source Revenue and General Allocation Fund to the Local Government Budget Allocation on the District or City Government in East Java. The population is 38 districtsand cities government in East Java. The sample observation was in 2009 – 2013 periods and thepopulation is 76 items.The results of the research show that i.e.: 1) the Local Own Source Revenue has positive and significant influence to the local budget in which the LocalOwn Source Revenuesconsist of tax, retribution, local own enterprises and other legal Local Own Source Revenuesare the important income source for a region in fulfilling their expenses. 2) the general allocation fund has positive and significant influence to the local government budget in which the general allocation fund is the important income source for a region in fulfilling their expenses as well as to show the independent level of a region. 3) The Local Own Source Revenue which was started in 2009-2013 had experienced animprovement in East Java, therefore East Java province could fulfill the development in each region without depends on the funds which were sourced from the central government which was the general allocation fund.Keywords: Local own source Revenue, General Allocation Fund, Local Government Budget

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