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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 8 (2015)" : 20 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH DI INDONESIA Yanis, Ahmad Samhan; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of debt to equity ratio (DER), third-party funds (DPK), financing to deposit ratio (FDR), current ratio (CR), and return on assets (ROA) to the murabahah financing at Sharia banking in Indonesia. The results of this research show that: (1) debt to equity ratio (DER) have positive influence to the murabahah financing; (2) third-party funds (DPK) have positive influence to the murabahah financing; (3) financing to deposit ratio (FDR) have positive influence to the murabahah financing; (4) current ratio (CR) have positive influence to the murabahah financing; and (5) return on assets (ROA) have positive influence to the murabahah financing.Keywords: debt to equity ratio (DER), third-party funds (DPK), financing to deposit ratio (FDR), current ratio (CR), return on assets (ROA)
AKUNTABILITAS DAN TRANSPARANSI PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes Hanifah, Suci Indah; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the implementation of accounting and financial management and barriers and efforts that have been made in overcoming barriers to accounting recording and local financial management in the Village of Menganti districk Gresik regency.This research is a descriptive research which is done by using qualitative approach. The primary data and secondary data is used as the source of data. The data collection technique is in the form of field research (field research). The collected data is analyzed by using qualitative descriptive paradigm.The financial management of Kepatihan village has been run on the basis of the Regulation of the Minister of Home Affairs No. 37 of 2007 which shows the accountable and transparent implementation which is reviewed from accountability reporting of Village Budget (APBDesa), but from the accounting recording, further coaching and training is needed, since it has not completely in accordance with the provisions. The main barrier is the lack of effectiveness in the training of local apparatus and the competence of human resources so special and continuous attention from the local village officials is needed.Keywords: Village Budget, Accountabillity and Transparancy.
PENGARUH ROA, UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN : DPR SEBAGAI VARIABEL PEMODERASI Setiawan, Firman; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of ROA and firm size to the firm value which is done by using DPR as the moderation variable. The population of this research is Food and Beverages companies which are listed in Indonesia Stock Exchange. The sample collection technique has been carried out by performing purposive sampling so that 11 companies have been obtained as samples. The analysis technique has been done by using Moderator of Analysis Regression.The result of the research shows that Return on Asset has influence to the firm value. High return on asset reflects that the company is in good position therefore the value which has been given by the market will be reflected on the stock price, and the stock price on these companies will be good as well. The dividend policy does not have any influence to the firm value, the condition is possible since the firm value is solely depend on the income which is generated by its assets, rather than on how the income is divided between dividend and retained earnings. The inclusion of dividend policy significantly can moderate the influence of the financial performance to the firm value. The result of the following examination shows that firm size does not have any influence to the firm value. In a recovering economy, both small and large companies will be more oriented to the business development (expansion) in order to expand the market. The inclusion of dividend policy cannot moderate the influence of the characteristic of the company with the firm value.Keywords: Financial Performance, the Characteristic of the Company, Dividend Policy, and Firm Value.
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA PERUSAHAAN Annisah, Annisah; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of manager incentive, financial leverage and cost of capital variables to the performance of the company and the firm value. The samples of the research are insurance companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2013 periods and 10 companies have been selected by using purposive sampling. Mean while the analysis methods of this research are: descriptive statistic test, classic assumption test, multiple linear regressions and hypothesis test.Keywords: Firm Value, Performance of the Company, Financial Leverage, and Cost of Capital.ABSTRAKTujuan penelitian ini dilakukan untuk mengetahui pengaruh variabel insentif manajer, leverage keuangan dan biaya modal terhadap kinerja perusahaan dan nilai perusahaan. Sampel penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 – 2013 yang berjumlah 10 perusahaan dengan menggunakan metode purposive sampling. Sedangkan metode analisis dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan pengujian hipotesis.Kata kunci : Nilai perusahaan, kinerja perusahaan, insentif manajer, leverage keuangan danbiaya modal.
PENGARUH KEUANGAN, KUALITAS AUDITOR, KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Difa, Rivenski Atwinda; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research is meant to analysis some factors that have influence to the going concern audit opinion.The thing that can become the consideration of the auditor in giving going concern audit opinion canbe done by seeing internal factor e.g. financial condition and audit quality that is related to the auditorperformance in giving going concern audit opinion from the previous year as a consideration forgiving going concern audit opinion for the following year, and company ownership can be aconsideration in giving going concern audit opinion since the company will be protected fromfinancial difficulty with the presence of company ownership. This research has been carried out bymeans of secondary data search and by using 12 samples from the list of manufacturing companies inIndonesia Stock Exchange during the periods of 2009, 2010, 2010, 2011, and 2012. The logisticregression analysis is employed as the technique in this research to test the hypothesis. The result ofhypothesis test shows that audit quality has positive influence on going concern audit opinion. Thefinancial condition variable and company ownership has negative influence on going concern auditopinion.Keywords: Going Concern Audit Opinion, Previous Year Opinion, Financial Condition, AuditQuality, Company Ownership
PT. KERETA API INDONESIA (PERSERO) DAERAH OPERASI VIII SURABAYA MENERAPKAN PRINSIP GCG JAYANTI, PIPUT DWI; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine whether the implementation of Good Corporate Governance on PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya has been manifested properly in order to find out the problems which are encountered by PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya in implementing the principles of Good Corporate Governance. Result of this research obtained that the implementation of Good Corporate Governance on PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya has been manifested properly based on the transparency principle, accountability, responsibility, independency, and fairness. Moreover, it has been found that there are no meaningful problems in implementing of Good Corporate Governance principles.Keywords: Good Corporate Governance, Transparency, Accountability, Responsibility, Independency, and Fairness.
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Suhartanti, Tutut; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of corporate governance mechanism which is proxy by managerial ownership, institutional ownership, and the number of commissioners which is moderated by financial performance to the firm value. The population has been obtained by using purposive sampling method on the companies which are listed in Indonesian Stock Exchange (IDX) during the 2010-2013 periods and it is based on the determined criteria then nine automotive companies have been selected as samples. The examination of the hypothesis has been done by using multiple linear regression analysis and the SPSS application. it can be concluded indicate from the analysis that the financial performance has an impact on corporate governance mechanism and simultaneously it has positive and significant impact on the firm value. it means that the enhancement of company performance and the implementation of corporate governance mechanism. Thus, the trust of the investors will rise and it will be responded positively through the enhancement of the stock price of the company which can increase the firm value.Keywords: Managerial Ownership, Institutional Ownership, the number of the Board of Commissioner, Financial Performance, Firm Value
MODEL PENGUKURAN KINERJA PADA PERUSAHAAN DAERAH AIR MINUM SURYA SEMBADA KOTA SURABAYA Jannah, Ely Uzlifatil; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the description of the model of performance measurement at PDAM SuryaSembada Kota Surabaya. The documentation and interview are used as the data collection technique, meanwhilethe descriptive qualitative method is used as the data analysis technique.The results of the analysis and thediscussions show that: the financial perspective has obtained good company’s performance; the customerperspective, the implementation of vision and mission which are related to the enhancement of customersatisfaction has improved.The measurement of the internal business process perspective shows an improvedperformance. Meanwhile, the growth and learning perspective of growth and learning well performance.Eventhough, the performance of the company which is based on four perspective show well performance, thedevelopment of relevant performance measurement model is required. It is in line with the dynamic of businessenvironment in the future.Keywords: Financial Performance, Customer Perspective, Internal Business Process Perspective, Growthand Learning Perspective.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN GROUP COHESIVENESS TERHADAP KINERJA MANAJERIAL Mutmainah, Mutmainah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to find out the influence of characteristic of budget objectives and group cohesiveness to the managerial performance at the work unit of Local Apparatus in Surabaya. The population is the employee who has the involvement authority in the process of budget planning in the work unit of Local Apparatus in Surabaya with 76 people have been selected as samples. The variables in this research consist of two independent variables which are characteristic of budget objectives and group Cohesiveness and the dependent variable is the managerial performance. The analysis technique has been done by using multiple linear regressions with the rate of error tolerance are 5%. The result of the analysis shows that: characteristic of budget objectives has positive influence to the managerial performance, and Group Cohesiveness has positive influence to the managerial performance. It means that when the characteristic of the budget objectives and group cohesiveness is getting better, the managerial performance increases and vice versa.Keywords : Characteristic of Budget Objectives, Group Cohesiveness, Managerial Performance.
IMPLEMENTASI PAJAK PENGHASILAN BADAN PADA PT. BPR PURIDANA ARTHAMAS Firmansyah, Rachmad; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to examine the implementation of corporate income tax on PT. BPR Puridana Arthamas Sidoarjo and to find out the implementation of corporate income tax based on the taxing regulation. The research method is qualitative method which is done by using the descriptive analysis. The result of this research shows that PT. BPR Puridana Arthamas has prepared the financial statement of the company based on the prevailing Financial Accounting Standard. Due to the enforcement of the tax regulation then it generates commercial profit and statement and fiscal profit and loss statement. The influence of the implementation of the fiscal correction on PT. BPR Puridana Arthamas has made the fiscal profit and loss statement is larger than the commercial profit and loss statement and it has led income tax to underpayment. The company should follow the development of the tax regulation so obstacles in calculating the payable income tax.Keywords: Corporate Income Tax, Commercial Profit, Fiscal Profit.

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