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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 6 (2015)" : 20 Documents clear
SISTEM INFORMASI MANAJEMEN ASET DAN PENYAJIAN ASET TETAP DALAM LAPORAN KEUANGAN Siswati, Roro; Riharjo, Iksan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the use of application of asset management system in the management of State Property in the Tenth November Institute of Technology (ITS). The research method has been done by using qualitative descriptive. The data collection has been done by using technique of observation, interview, and documentation. The preparation and the reporting of state property has been carried out by using an application that is made by ITS i.e. ITS Aset Management Information System (SIMAS). The ITS SIMAS is an application which can run the data and the information management that is related to the physical asset particularly in the capital expenditure and has integrated to financial application, approval application, and application SIMAK BMN. The mechanism of presentation and preparation of the reporting of state property the public service agency of ITS has been conformed with the Government Regulation and has been implemented completely the guideline of Accounting and Financial and The Regulation of the Minister of Finance of the Republic of Indonesia.Keywords: Information System, State Property Public Service Agency, Tenth November Institute Of Technology.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR Indarti, Tia Sri; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

Information related with the condition and financial performance or even the management performance is required by investors or business practitioners and the government in order to make economic decision. Consideration from various factors generally uses analysis as one of the ways to test whether the information which has been provided have benefits and can give prediction of the condition of the company in the future. The samples are 72 manufacturing companies which are listed in Indonesia Stock Exchange and these companies have been selected by using purposive sampling. The audit financial statement data has been obtained from the Indo-Exchange file. The hypothesis test has been done by using logistic regressions analysis in order to test the influence of operation leverage, profitability, firm size, firm age to the income smoothing are used as the hypothesis test. The classic assumption tests of the research model is the normality test to shows that the model in the research shows an abnormal result which means that the model can be analyzed by using the logistic regressions. Meanwhile, the multicolinearity test, the heteroscedasticity test, and the autocorrelation test do not have any problem. The result of this research shows that financial leverage does not have any positive influence to the income smoothing, profitability does not have any negative influence to the income smoothing, the firm size does not have any positive influence to the income smoothing and the firm company does have any negative influence to the income smoothing.Keywords: Income Smoothing, Operation Leverage, Profitability, Firm Size, Firm age
STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG Trisnabudi, Ardian Noor; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of the ownership structure and dividend policy to the firm value with the debt policy as the moderating variable on the Food and Beverages which are listed in Indonesia Stock Exchange in 2011-2013 periods. The samples are 10 Food and Beverages companies which are listed in Indonesia Stock Exchange (IDX) and the observation numbers are 30 and they have been selected by using purposive sampling. The hypothesis test has been done by using multiple linear analyses in order to test the influence of ownership structure and dividend policy to the firm value and the debt policy as the moderating variable on the Food and Beverages Companies. In this research, the ownership structure has been measured by using managerial ownership (KM), domestic institution ownership (KID), foreign institution ownership (KIA), public ownership (KP); dividend ownership has been measured by using dividend payout ratio (DPR); debt policy has been measured by using debt ratio to the equity (DER), and firm value (NP) has been measured by using price to book value (PBV) variable. The result of multiple linear regressions shows that ownership structure and dividend policy have influences to the firm value. Meanwhile, the analysis of moderating variable which is done by using interaction test of moderated regressions analysis (MRA) method shows that the debt policy moderates the influence of ownership structure and dividend policy to the firm value.Keywords: Ownership Structure, Dividend Policy, Company’s Debt Policy.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Ichwan, Fith yuniar; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

The use of own capital will be the burden to the total risk of the company and it becomes assurance for the creditors. Meanwhile, foreign capital is a capital which comes from the creditor and it is an account receivable for the related company. The purpose of this research is to find out the influence of firm size, asset structure, and profitability to the capital structure on automotive companies which are listed in Indonesia Stock Exchange. The samples are 10 automotive companies which are listed in Indonesia Stock Exchange (IDX) and quantitative is the method which used in this research, the data is the secondary data which is in the form of audit financial statement. The quantitative research method is used as the data analysis technique which is done by performing descriptive research, meanwhile the multiple linear regressions is used as the analysis technique. The result of the research shows that the coefficient determination value is 37.8% and each of asset structure, firm size, and profitability variable has significant influence to the capital structure. Meanwhile, 62.2% of the disclosure of capital structure can be explained by the others variable outside of this research model. The result of hypothesis test is the influence of asset structure, firm size and profitability variables which have positive influence to the capital structure with its significance value is less than α (0.05).Keywords: Firm Size, Asset Structure, Profitability, and Capital Structure.
PENGUKURAN KINERJA ORGANISASI NIRLABA DARI PERSPEKTIF BALANCED SCORECARD PADA RUMAH SAKIT UMUM HAJI SURABAYA Widhiyaningrat, Wulan Ayu; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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This research is meant to measure the performance and the benefit which has been obtained by using balanced scorecard method as the performance measurement instrument. The research object is Hajj General Hospital Surabaya. This research is qualitative approach; the data collection technique has been done by performing observation, interview, and documentation.Balanced scorecard consists of four perspectives i.e.: financial, customers, internal business process, growth and learning. The result of the research from the financial perspective on economy ratio shows that there is a decline in the performance which is uneconomical whereas the efficiency ratio shows that there is inefficient performance and the effectiveness ratio shows effective performance. The customer perspective shows a good result. Based on the perspective of internal business process, it shows that the performance is quite well whereas the growth and learning perspective from the employees’ satisfaction shows the quite satisfactory value. Meanwhile, the retention of employee shows that there is a declination of the hospital in maintaining its employees.Keywords: Balanced Scorecard, Performance, Four Perspectives.
PENGARUH CSR DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMODERASI Ponga, Bogam Tempar; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research was to discover the effect of corporate social responsibility disclosure and intellectualcapital disclosure of the company with a value of GCG as a moderating variable on manufacturing companiesthat listed in Indonesia Stock Exchange 2010-2013. The approach that used in this research is a quantitativeapproach, it is to analyze the data in the form of numbers and perform data analysis using statistical procedures.The data used in this research was obtained from the Annual Report of the manufacturing company. Afterpassing through the stage of purposive sampling, so the samples that fit is as many as 27 companies. Dataanalysis techniques in this study using classic assumption test and multiple linear regression analysis usingSPSS20.The results ofthis research showed that CSR disclosure variables affect the value of the company, theintellectual capital disclosure does not affect the value of the company. While CSR moderated by GCG does notaffect the value of the company and intellectual capital disclosure that is moderated by GCG effect on the value ofthe company.Keywords: Corporate Social Responsibility Disclosure, Intellectual capital disclosure, Good CorporateGovernance, Corporate Values.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENJUALAN Kristi, Ronny Januar; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to find out price, product quality and service variables to the sales level. The respondents are the customers who have purchased Honda motorcycle and 100 respondents have been selected as samples, the observation periods were conducted in 2014. The data is the primary data and the secondary data. The primary data is observation and questionnaires. The secondary. Research method in this research is quantitative; linear regressions analysis is used as the analysis technique. The instrument in this research is questionnaires which are issued to the customers who have purchased Honda motorcycle at PT. Daya Anugrah Mandiri Surabaya. The result of the research is shows that price variables has positive and significant influence to the sales level which means that price which has been offered by the company is relatively low and affordable for the customers so its sales level increases, product quality variable has positive and significant influence to the sales level which means that when the quality of product which is demanded by the customer is getting better, the sales level is getting high as well, and service variable has positive and significant influence to the sales level which means that when the service which has been provided by the company to the customer is getting better, it will increase the revenue of the company, and the variable which has dominant influence to the sales level is service.Keywords: price, product quality, service and sales level
PENGARUH KINERJA KEUANGAN PADA HARGA SAHAM (STUDI PADA PERUSAHAAN LQ 45) Siana, Anggita Inggit; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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This research is meant to test and to analyze the influence of financial performance on stock price. The financial performance variable is proxy with the Current Ratio, Return on Asset, Debt to Equity, and Price Earnings Ratio, meanwhile the stock price is the proxy from the investor variable. The sample collection has been done by using purposive sampling method in which the sample selection of the company is collected by using the criteria and certain consideration from the researcher. Based on the sample selection method, 10 companies which are included in LQ45 consecutively for 5 years from 2009 to 2013 have been selected as samples. The quantitative analysis method is used as the research method in which the data analysis method is based on the data which can be calculated in order to generate the quantitative assessment. Meanwhile, the multiple linear regressions are used as the analysis technique. The results of this research show i.e.: (a) Current Ratio has positive influence to the stock price; (b) Return on Asset has positive influence to the stock price; (c) Debt to Equity Ratio does not have any influence to the stock price; and (d) Price Earnings Ratio does not have any influence to the stock price.Keywords: Current Ratio, Return On Asset, Debt to Equity, Price Earnings Ratio, and Stock Price
AUDIT MANAJEMEN SEBAGAI ALAT UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS PENJUALAN JASA Ardiana, Tri Tika; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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The purposes which are going to be achieved by this research are: (1) to assess the implementation ofmanagement audit as an effort to improve the efficiency and the effectiveness in conducting someimprovements on the management activity of CV Royal Makmur Sentosa Surabaya. (2) To analyze, tofind out and to comprehend the human resources audit in improving the efficiency and theeffectiveness level on the services of CV Royal Makmur Sentosa Surabaya. It can be concluded fromthe result of the research that the services in CV Royal Makmur Sentosa Surabaya has run well, yetthe information of the procedure of the recruitment of the employees should be widened and thecompany should cooperate with potential institutions in providing workforces. The employeesassessment system should not be considered from the disciplinary of the attendance only butperformance assessment card should be added and provide routine monitoring on the employees oftheir service activities so the employees can perform maximally in providing services in the company.Keywords: Management Audit, Service, Effectiveness and Efficiency.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI WILAYAH KPP PRATAMA Wurianti, Exti Lusiani Ega; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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One of the elements of state income which is always chosen as the main revenue is tax. This research is meant to examine the consciousness of paying tax has an influence to the compliance of to pay tax, to examine the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax, to examine good perception on tax system has an influence to the compliance to pay tax, to examine whether the service quality to pay tax has an influence to the compliance to pay tax, to examine whether the socialization has an influence to the compliance to pay tax. This research is an associative research. The population is taxpayers in the area of KPP Pratama Surabaya Wonocolo. The sample collection technique has been done by using purposive sampling and 75 taxpayers have been selected as samples. This research applies primary data the questionnaires are issued to the taxpayers and it contains closed questions. The results of the research are: (1) the consciousness of paying tax has an influence to the compliance to pay tax; (2) the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax; (3) the good perception on tax system has an influence to the compliance to pay tax; (4) the service quality to the taxpayers has an influence to the compliance to pay tax; (5) the socialization has an influence to the compliance to pay tax.Keywords: Consciousness, Comprehension and Knowledge to pay Tax, Service Quality, Socialization

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