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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 14 Documents
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Search results for , issue " Vol 5, No 12 (2016): Jurnal Ilmu " : 14 Documents clear
IMPLIKASI PP 46 TAHUN 2013 ATAS PPh BADAN, LABA BERSIH USAHA SETELAH PAJAK, DAN PEREDARAN BRUTO Hakim, Firdaus Miftahul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the calculation of corporate income tax and net profit after corporatetax when it is calculated based on the Law No. 36 of 2008 and the Goverment Regulation No. 46 of 2013 and tofind out whether the implementation of Goverment Regulation No. 46 of 2013 obstructs the enhancement of theamount of gross income of the company or not. The object of the research is PT. Duta Warna Creation which hasgross income less than Rp4,800,000,000,- (Four Billion Eight Hundred Million Rupiahs). This research isdescriptive qualitative research. The results of this research are when the calculation of corporate income taxwhich is based on Goverment Regulation No. 46 of 2013 is used; when the amount of the corporate income taxexpense of PT Duta Warna Creation is higher than the calculation which is based on the Law No. 36 of 2008, sothe net profit venture after tax based on the calculation of Goverment Regulation No. 46 of 2013 will be smallerthan the calculation that is based on the Law No. 36 of 2008. And the amount of the increasing gross incomeevery years has increased so the implementation of these rules do not become the obstacle to the enhancement ofthe gross income of PT. Duta Warna Creation.Keywords: Goverment regulation no. 46 of 2013, corporate income tax, law no. 36 of 2008
PENGARUH NILAI DAN RATING PENERBITAN SUKUK SERTA DER PERUSAHAAN TERHADAP REAKSI PASAR Ainurrochma, Elyya; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Investors in the making of investment decision require information about the condition and the financial performance of the company. Information about the value and the rating of the issuance of sharia bonds (sukuk) and Debt to Equity Ratio (DER) is some alternatives to test whether this information influence to the market reaction.The population is all companies which have published their sharia bond and they have been listed in Indonesia Stock Exchange in 2006-2014 periods. This research is based on the criteria of purposive sampling and 12 go public companies have been selected as samples with the total 32 bond issuances of sharia bond (sukuk).This research has been conducted by using multiple linear regressions analysis technique and the assistance of SPSS (Stastistical Product and Service Solution) Program. The results of this research indicates that variables the rating of bond issuance of sharia bonds (sukuk) has an influence to the stock return. Meanwhile the variables i.e.: the value of bond issuance of sharia bonds (sukuk) and Debt to Equity Ratio (DER) do not have any influence to the stock return.Keywords : The value of bond issuance of sharia bonds (sukuk), rating of sharia bonds (sukuk), debt to equity ratio (DER), stock return.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Sari, Tri Wulan; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of KAP size, industrial specialization, audit assignment period, client important, willingness reporting of audit opinion, firm size and leverage to the accrual earnings management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling so the samples which have been obtained are 314 firm years. The statistic method has been done by using multiple regressions analysis. The result of goodness of fit/F test has obtained significant value 0.036 < 0.05 (level of significant) which indicates that all variables in the research model can explain the changes of earnings management or models which have been built have met the fit criteria. The determination coefficient test with its Adjusted R Square (Adjusted R2) is 0.123 or 12.3% it means that all independent variables can explain the dependent variable and the partial test. This research has been processed by using SPSS version 12. The result of partial test shows that there are three models which have significant influence to the earnings management i.e. KAP size, industrial specialization, and audit assignment period whereas client important variable, the willingness reporting of audit opinion, firm size and leverage do not have any significant influence to the earnings management.Keywords: Audit Quality, Firm Size, Leverage, Earnings Management
DAMPAK LEVERAGE TERHADAP PENGARUH CORPORATE GOVERNANCE DAN SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Safitri, Ruticha; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to examine the influence of good corporate governance (GCG) and corporate social responsibility (CSR) to the firm value and company characteristic as the moderating variable. The population is all companies which are listed in Indonesia Stock Exchange (IDX). The samples are all food and beverages which are listed in Indonesia Stock Exchange during 2011-2015 periods. The total research samples are 12 food and beverages companies which have been selected by using purposive sampling. The analysis method has been done by using multiple linear analysis technique. The good corporate governance is measured by using managerial ownership, corporate social responsibility by using CSR index, firm value by using price book value (PBV) and company characteristic is measured by using leverage with debt equity ratio (DER). The result of the research shows that good corporate governance does not have any influence to the firm value and Corporate social responsibility does not have any influence to the firm value. The leverage has significant negative impact to the influence of corporate governance (GCG) to the firm value and The leverage does not have any impact to the influence of corporate social responsibility (CSR) to the firm value.Keywords: good corporate governance, corporate social responsibility, leverage, firm value.
ANALISIS KINERJA PELAYANAN PADA SAMSAT DAERAH SURABAYA UTARA Romy, Robby Aditiya; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the performance of public service at SAMSAT North Surabaya. The research is conducted at SAMSAT North Surabaya is the public service institution which provides service to the public fast, easy, and transparents. This research has been carried out by using qualitative descriptive. The information determination technique has been done by performing purposive sampling because this research tries to seek deep information from people who knows the focus of the research very well. of this research shows that the performance of SAMSAT North Surabaya has been running properly according to the indicators which have been stated in the Regulation of Minister of the Empowerment of State Apparatus No. 001 of 2015 which relates to the guidelines of public service performance analysis includes public service standard which has been carried out well according to the existing regulation, intimation services has been formulated properly according to the main tasks of the organization, public satisfaction survey has been conducted periodically in 3-month periods, complaints management has been established to find out the complaints of taxpayers in order to be solved soon, and public service information system has been determined and implemented in accordance with the existing regulations.Keywords: Analysis, Performance, Public Service
PERAN AUDIT OPERASIONAL DALAM MENILAI KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH Fitriani, Anita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The implementation of the operational audit in assessing service quality to the customer satisfaction and this research of the phenomenon which have been experienced by the subjects. The data collection technique has been performedby using observation, interviews and the documentation of internal data of the company. The result shows that the operational audit on the performance appraisal to the service function to assess the effectiveness and the efficiency of PT. Prusolid Citra Mandiri to comprehend the role of operational audit in assessing service quality to the customer satisfaction and analyzing matters that can improve the performance ofservice function to the customer satisfaction. In improving the service quality and the effectiveness and the efficiency service at PT. Prusolid Citra Mandiri in accordance with the standard procedure of service at PT. -Prusolid Citra Mandiri. It is expected from the research that has been carried outthat the management of the company is able to analyze and to makesome decisions to the improvement directionso operational audit of service function can be used as the control instrument on the division of insurance service so the effectiveness and the efficency of service function can be achieved.Keywords: Role of the operational audit, service quality, customer satisfaction
ANALISIS CRITICAL SUCCESS FACTORS DALAM MENILAI KINERJA GUNA MENCAPAI KEUNGGULAN BERSAING Tawakal, Abdillah; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research was to analyze the critical success factors with TOWS method as performance assessment in achieving competitive advantage. The research method has been carried out by using qualitative methods and descriptive analysis. Performance measurement using balance scorecard method on the customer perspective. Based on the result of the analysis and the discussion it indicates that the threatsto the institution are the demands of society, the lack of public awareness.The opportunities are strategic place, public demand for qualified Islamic education, the availability of boarding school learning programs, full day school and takhasus. The weaknessesare the lack of comprehension of new teachers to the indicator of vision, mission and the goals of the school and also the enhancementof the cost of the program. The strenghtsare the experience, the totality of educating children with a strong faith by using integral education, the ability in marketing and competent teachers in teaching students.Based on the results of this study concluded that by analyzing the critical success factors by the method of TOWS in the performance appraisal process can create competitive advantage for the institution strategy.Keywords : CSF, Customer Perspective, Competitive Advantage
ANALISIS KEY SUCCESS FACTORS SEBAGAI ALAT MEMPERTAHANKAN KEUNGGULAN BERSAING dewi, Amalia nur diana; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to identify and to conduct analysis to achieve key success factors as the standard of performance to reach and to maintain the competitive advantage on PT Indimex Selo Anti Geni.This research applies qualitative descriptive method which is done by collecting data, conducting interview to all related employees in PT Indimex Selo Anti Geni, based on explanations and descriptions which is done by making comparison among the data that have been obtained to the existing basic theories then the analysis is conducted.The emerging problem is that there are business competitors in the refractory field. The competitors are getting more aggressive in competing to get into the market. So, PT Indimex Selo Anti Geni should make a strategy to maintain their eminence in the existing competition.Based on the result of the analysis and the discussion which has been carried out on PT Indimex Selo Anti Geni, it can be concluded that the company has strengths and opportunities to expand. It is recommended that the company should keep on improving their human resources. The company should achieve the key success factors in maintaining the competitive advantage so it is threatened by the emergence of competitors.Keywords: Key Success Factors, Performance, SWOT, Competitive Advantage
PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA LANSUNG Rahmat, Aris; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is aimed to prove empirically the influence of Local Own Sources Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) to the Direct Expenditure Allocation at Districts / Cities in Surabaya, Bangkalan, Gresik, Pamekasan, Sampang and Sumenep which are located in East Java. The population and samples are 6 governments of districts and cities in East Java. The period of sample observation is from 2010 until 2014.The research method has been conducted by using quantitative research and the secondary data collection technique. The data has been collected by using documentation method and it has been carried out by collecting, recording and calculating the data which are related to the research which have been done by using census method and then collecting six population of Districts/Cities i.e. Surabaya, Bangkalan, Gresik, Pamekasan, Sampang dan Sumenep. The research object has been done by using the document of the realization report of Regional Government Budget of districts / cities of Surabaya, Bangkalan, Gresik, Pamekasan, Sampang dan Sumenep and it has been obtained from the official sites of Directorate General of Local Government Financial Balance in the internet from 2010 to 2014. The data analysis technique has been carried out by using descriptive statistic, classic assumption test, regressions equation, and hypothesis test which consist of value of coefficient determination, statistic F value and t statistic value. The result of this research shows that Local Own-Source (PAD), General Allocation Fund (DAU), has significant and positive influence to the Direct Expenditure Allocation. Meanwhile, Special Allocation Fund (DAK) does not have any significant and positive influence to the Direct Expenditure Allocation.Keywords: Local Own-Sources (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK), Direct Expenditure Allocation.
PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DESA (STUDI PADA PEMERINTAH DESA AMPELDENTO KABUPATEN MALANG) Khilmiyah, Isniatul; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out the presentation of financial statement of Ampeldento village, Pakis Sub-district, Malang district in 2015 has been presented in accordance with the PERMENDAGRI No. 113 of 2014 about the Financial Management of the village.The research method has been carried out by using descriptive research method and qualitative approach. The data has been conducted by using primary and secondary data as the sources. The primary data has been obtained from the interview which is relevant to the presentation of financial statement. It has been found from the result of this research that the presentation of financial statement of Ampeldento village is based on the PERMENDAGRI No. 113 of 2014 which shows the accountable and transparent implementation which can be reviewed from the responsibility statement of village government budget (APBDesa), but when it is reviewed from the record it has not been completely in accordance with the prevailing regulations, therefore further training and development is required. The primary constraint is the low competency of the human resources and the ineffectiveness of the training of village apparaturs, therefore continuous special attention and seriousness from the local apparaturs is required.Keywords: Presentation of village financial statement, human resources, villagegovernment budget, accountable and transparent.

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