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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 12 (2015)" : 20 Documents clear
RESPONS PELAKU UMKM ATAS PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Fersiani, Ekawati; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the respond of the business practitioners of micro, small, and medium enterprises (UMKM) on the calculation of rates and the basis of tax calculation, the easiness and the simplification of the payment of tax and the purpose of the issuance of Government Regulation No. 46 of 2013. The data has been obtained directly from 7 business practitioners of micro, small, and medium enterprises in Surabaya city as informants. The data collection has been done by conducting Interpretation Analysis Method. The result of the research shows that 1) In general, the business practitioners of micro, small, and medium enterprises (UMKM) agree on the change of rates and the basis of tax calculation; 2) the business practitioners of micro, small, and medium enterprises (UMKM) agree that the Government Regulation No. 46 of 2013 provide the easiness and the simplification of the calculation in the payment of tax; 3) the business practitioners of micro, small, and medium enterprises (UMKM) have an opinion that the purpose of the Government Regulation No. 46 of 2013 has not completely educated the public to be orderly and transparent administration in paying taxKeywords: Respond, Government Regulation No. 46 of 2013, Micro, Small, and Medium Enterprises (UMKM).
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM SETELAH PEMBERLAKUAN ROAD MAP MENUJU BUMN BERSIH Al Amin, Nanda Adib; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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This research is meant to provide empirical evidence of differences of financial performance of the company, before and after the implementation of Circular Letter of state ministries of State Owned Enterprises No. 05/MBU/2013 about the Roadmap towards clean State Owned Enterprises. The financial performance is measured by using profitability ratio, liquidity ratio, and leverage ratio. Meanwhile, Good Corporate Governance (GCG) is carried out by using the Circular Letter of state ministries of State Owned Enterprises No. 05/MBU/2013. The results showed the companys financial performance before and after the enactment of Circular of the Ministry of State-Owned Enterprises No. 05 / M BU / 2013 About Road Map Towards a Clean State Owned Enterprises shown to have a significant difference. Meanwhile, the results of hypothesis testing Return On Investment and Net Profit Margin resulted in a significant difference, while the Current Ratio, Quick Ratio, Debt Ratio, and Debt To Equity ratio shows the results no significant difference before and after the application of Circular of the Ministry of State-Owned Enterprises No. 05 / MBU / 2013 About Road Map Towards clean State Owned Enterprises. Significant differences Return On Investment and Net Profit Margin before and after the application of the Circular of the State Ministry of State-Owned Enterprises No. 05 / MBU / 2013 due to changes in the companys working system to meet the pillars upholding GoodCorporate Governance contained in the Circular. The absence of a significant difference to the Current Ratio, Quick Ratio, Debt ratio and Debt To Equity Ratio is due to the company in establishing the pillars of good corporate governance in the form of the companys work system change impact rising value of the company (Corporate Asset) due to the emergence of corporate debtKeywords: Good Corporate Governance, Circular Letter of Ministry State of BUMN No. 05/MBU/2013,Financial Performance.
MODERASI KEPEMILIKAN INSTITUSIONAL TERHADAP HUBUNGAN PERENCANAAN PAJAK NILAI PERUSAHAAN DENGAN Sartika, Dewi; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the tax avoidance to the firm value with the institutional ownership as the moderation on the automotive company and component which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The research samples have been selected by using purposive sampling technique and 12 automotive components (36 firm year) which meet the criteria. The regression equation is done by using Moderated Regression Analysis (MRA) as the examiner whether the moderating variabel can strengthen or weaken the correlation among these independent variabels to the dependent variabel. Based on the result of the multiple regressions analysis as the analysis technique with the significance level of 5%, the result of the research shows that: The first hypothesis stated that tax evasion has influence to the firm value it shows a negative correlation. The second hypothesis stated that the institutional ownership does not have any influence to the firm value it shows the negative correlation, and the third hypothesis stated that institutional ownership has positive moderation to the correlation of tax evasion to the firm value.Keywords: Tax Planning, Institutional Ownership, and Firm Value
ANALISIS SISTEM PNBP UNTUK MENINGKATKAN EFEKTIFITAS KINERJA PADA KPPN SURABAYA I Amallia, Meita; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to see non-tax revenue system by using state revenue module in the State Treasury Service (KPPN) Surabaya I as Authorization Accounting Unit of Regional State General Treasurer can be the right system to improve the effectiveness of the performance and service to the public. using qualitative method is descriptive and by conducting research and comprehending Non-tax revenue system which is used in State Treasury Service (KPPN) Surabaya I. To find out and to comprehend the Non-tax revenue system by using interview method. And to find out the effectiveness of the performance which has been done by analyzing Central Government Financial Statement and the Consolidated Financial Statement of State Treasury Service (KPPN) Surabaya I. The results of this study show that the income from the Non-tax revenue which increased from 2011 to 2012. So the Non-tax revenue which has applied the State revenue module can enhance the effectiveness of the performance in the State Treasury Service (KPPN) Surabaya I.Keywords: Non-Tax Revenue System, State Revenue Module, Performance Effectiveness.
PENGARUH LEVERAGE, SIZE, GROWTH DAN MODAL KERJA TERHADAP PROFITABILITAS Lestari, Anis Puji; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of leverage, size, growth, and work capital to the profitability on the go public companies which are listed in Indonesia Stock Exchange in 2010-2013 periods in the group of consumer goods industry. The sample collection has been done by using purposive sampling method to the 38 consumer goods industry companies and 26 companies with 104 financial statements which meet the sample criteria have been obtained to be analyzed. The analysis technique has been done by using Multiple Regression Analysis and the independent variables i.e.: Leverage (LEV), Size (SIZ), Growth (GRO), Work Capital (MKE) and the dependent variable i.e.: Profitability (PRO). The result of the research shows that size (SIZ) and growth (GRO) variable has positive and significant influence to the profitability (PRO) whereas leverage (LEV) variable has negative and significant influence to the profitability (PRO). Meanwhile work capital (MKE) variable has negative and not significant influence to the profitability (PRO). The result of multiple regression tests has obtained R2 by 0.519 or 51.9%, meanwhile the remaining 48.1% is influenced by other variables.Keywords: Profitability, Leverage, Size, Growth, Work Capital.
PENGARUH TINGKAT KESEHATAN KEUANGAN, EVA, DAN NILAI KAPITALISASI PASAR TERHADAP RETURN SAHAM Ardiansyah, Windra; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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This research is meant to find out the influence of financial distress potency, Economic Value Added, and market capitalism value to the stock return in LQ 45 which companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. This research is a quantitative research. The samples are 32 companies which are included in the LQ45 index, the observation years is from 2010 to 2014 which has been done by using purposive sampling technique. The analysis technique has been done by using multiple linear regressions with SPSS 18. Based on the result of multiple linear regressions with its significance level is 5% and the result shows that the regression equation of goodness of fit test of has significance level is 0.000 which is smaller than (α=0.05), it means that the potency variables i.e. financial distress, Economic Value Added (EVA) and market capitalism value are in accordance with the explanatory variables from the stock return. Hypothesis test, the first hypothesis (H1) and second hypothesis (H2) stated that the potency variables i.e. financial distress and Economic Value Added have positive influence to the stock return. Meanwhile, the third hypothesis (H3) is stated that market capitalism value has positive influence to the stock return but it is denied because the result of hypothesis test shows that market capitalism value has negative influence to the stock return.Keywords: Financial Distress, Economic Value Added, Market Capitalism Value, Stock Return
PENGARUH SISTEM PENGGAJIAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Permana, Dwi Panji; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to find out the payroll system and cultural organization to the performance of theemployees. The object of the research is PT Sampurna Motor. The observation period is conducted in 2014. Thedata is the primary data, it is the primary data which is used in this research i.e. observation, andquestionnaires. The method of the research is quantitative whereas the analysis technique has been carried out inthis research by using multiple linear regressions analysis. The research instrument is in the form ofquestionnaires which are issued to the employees of PT Sampurna Motor. The result of the research shows thatthe payroll system variable has significant and positive influence to the performance of the employees. It meansthat when the payroll system in the company is getting better, so the performance of the company will increaseas well. The cultural organization variable has significant and positive influence to the performance of theemployees. It means that the success of an organization in achieving its objective can improve the performance ofthe employees.Keywords: Payroll System, Organization Culture, Performance of the Employees
DAMPAK AUDIT MANAJEMEN TERHADAP SUMBER DAYA MANUSIA BAGIAN PEMASARAN PADA PT UNITED INDO SURABAYA Prima, Honestya Citranan; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is (1) to understand the human resources management audit implementation in assessing marketing department performance, and (2) to analyze things which improve marketing performance. Qualitative descriptive approach is used as the data analysis technique which is performed by collecting necessary data which is related to the management audit in order to measure the human resources performance at PT United Indo Surabaya.The result of human resources management audit shows that the problem which is encountered by PT United Indo Surabaya is the placement of employees does not match with their competency and the training procedures do not match with the goal-setting work. The existence of the placement of employees does not match with their competency, so the human resources performance is ineffective and inefficient. Apart from that, the training procedures do not match with the goal-setting work. The loss of motivation occurs because the employees are not motivated to do their best on their tasks. The employees do not know their strengths and weaknesses since the placement of employees does not matched with their competency.In accordance with the human resources of marketing department management audit, it is expected that the company management party is able to analyze and to make policies to the improvement so the human resources of marketing department management audit can be the control instrument on marketing department so effectiveness and efficiency of marketing department can be achieved since marketing is the front line of the company in marketing its products.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS PERUSAHAAN Wismandana, Nicho Budi; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to test whether the effect of corporate social responsibility, managerial ownership and institutional ownership to company profitability. Method of data collection is purposive sampling method from a secondary data source for 3 years, ie 2011-2013 on the Stock Exchange, so that the samples used in this study as many as 15 companies in the three-year study period, the samples used in this study as many as 45 firm years. The results showed that the disclosure of CSR and institutional ownership has an effect on the profitability of the company, while the managerial ownership does not affect the profitability of the company, because of the managerial ownership is too low so that the performance of managers in managing the company less than optimal and managers as a minority shareholder has not been able to actively participate in making a decision in the company, so it does not affect the profitability of the companyKeywords: Corporate Social Responsibility (CSR), Managerial Ownership, Institutional Ownership, Profitability of the Company
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI INVESTOR Apriliastuti, Apriliastuti; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to test the influence of financial performance and firm size to the reaction of investors. The samples are 60 companies which have been selected by using purposive sampling from the manufacturing companies of Food and Beverages sector which are listed in Indonesia Stock Exchange during the 6 years period from 2008 to 2013. The financial statement of the company and Composite Stock Price Index (IHSG) has been obtained from the Indonesia Stock Exchange Gallery. Meanwhile, the financial ratio and the stock price data have been obtained from the Indonesian Capital Market Directory and www.duniainvestasi.com. The classic assumption test and the multiple regressions analysis have been done by using SPSS statistic test version 20.0. The result of this research shows that the regressions models of this research do not have any heteroscedasticity, multicollinearity, and autocorrelation symptoms and the data has been normally distributed. The result of multiple analysis shows that Current Ratio (CR), Dept to Equity Ratio (DER), Return on Assets (ROA), Price Earnings Ratio (PER), and firm size do not have any significant influence to the Cumulative Abnormal Return (CAR). Meanwhile, Total Assets Turnover (TAT) has significant influence to the Cumulative Abnormal Return (CAR).Keywords: Financial Performance, Firm Size, and Investors’ Reaction (Cumulative Abnormal Return).

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