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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 21 Documents
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Search results for , issue " Vol 5, No 3 (2016): Jurnal Ilmu " : 21 Documents clear
PENERAPAN AUDIT OPERASIONAL DALAM MENILAI EFEKTIVITAS DAN EFISIENSI FUNGSI PEMASARAN Liestyoningrum, Hildha; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

In hospitality business, marketing function has important role in achieving company objectives in orderto maximize the profit. Operational audit on marketing function is an instrument to test and to assess theobjectives and marketing policies and to give the right recommendation in order to improve and to guide thehospitality party in the future. The purposes of this research are (1) to comprehend the implementation ofoperational audit of marketing function in order to improve the effectiveness and the efficiency of marketingfunction and (2) to analyze some factors which have caused the effectiveness and the efficiency of marketingfunction. The descriptive method has been employed as the data analysis technique. The qualitative analysisapproach has been applied by collecting the data which is relevant to operational audit of marketing function atHotel Istana Permata Ngagel Surabaya. The result of the research shows that the marketing department of HotelIstana Permata Ngagel Surabaya has encountered some problems i.e.: the budget of marketing cost which hasbeen determined by the company in 2013-2015 cannot be maximized due to the marketing cost which cannot berealized so it is not effective yet, the marketing cost increases every year. In 2013, the marketing cost target wasRp8,450,000. In 2014, the marketing cost target rose up to Rp10,550,000. In 2015, the marketing cost targetrose up to 12,800,000. Therefore, it is not efficient and started from 2013 to 2015 periods the sale target was notachieved so it has made the decline of corporate profit.Keywords: Operational Audit, Marketing, Effectiveness, Efficiency
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Astutik, Ratna Eka Puji; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of tax planning and deferred tax expense to the earningsmanagement. The population is all manufacturing companies which engage in the field of food and beverageswhich are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has beendone by using purposive sampling and 10 companies have been selected as samples. The analysis technique hasbeen done by using multiple regressions analysis. The result of the research shows that tax planning anddeferred tax expense has an influence to the earnings management on manufacturing companies which engage inthe field of food and beverages which indicate that the research models are feasible for the following research. Thecorrelation among models which have applied in this research to the earnings management is firm. The result ofpartial test of tax planning and deferred tax expense shows that each of them has an influence to the earningsmanagement on manufacturing companies which engage in the field of food and beverages.Keywords: Tax Planning, Deferred Tax Expense, Earning Management
PENGARUH PAD, DAU, DAK DAN DBH TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Heliyanto, Firnandi; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Local expenditure according to Decree of Ministry of Home Affairs No. 29 of 2002 is all local cash expenditures in certain fiscal year periods become the local burden. Meanwhile, according to the Regulations No. 23 of 2004 states that local expenditure is the obligation of local government which is recognized as the deduction of net assets value in the relevant fiscal year. Based on the PP Sap No. 24 of 2005 expenditure consists of operating expenditure, capital expenditure, unforeseen expenditure, and transfer. This research is meant to analyze the influence of Local own source Revenues (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), to the Budget Allocation of Capital Expenditure on Cities / Districts in East Java. This research is carried out by using the secondary data. The data which has been applied in this research is the 2012-2014 data which have been taken from districts or cities in East Java Province which have been issued by the Directorate General of Financial Balance of Local Government Finance Department. The data analysis technique has been done by using quantitative analysis. The results of the research show that the local own source revenue (PAD), General Allocation Fund (DAU), and Profit Sharing Fund (DBH) have significant and positive influence to the Allocation of Capital Expenditure. Meanwhile, the Special Allocation fund (DAK) does not have any significant and positive influence to the allocation of capital expenditure.Keywords: Local Own Resources (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), Capital Expenditure.
PENGARUH SISTEM E-PERFORMANCE TERHADAP KINERJA DAN KOMPENSASI PEGAWAI NEGERI SIPIL Syafrina, Muhairiyah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research has been conducted at Dinas Tenaga Kerja Kota Surabaya which is located on Jalan Jemursari Timur II No. 2 Surabaya. The e-performance system has a role in monitoring the performance of civil servants (PNS) which is based technology to find out the performance of the employees either good or bad can be known based on the implementation of the basic tasks and functions in accordance with their structural position and it is supported by giving fair and appropriate compensation in accordance with each competency. This research has been done by using saturated sampling and 69 people have been selected as samples by using questionnaire survey methods, interview and the secondary data is correlated to the mission and the vision of the organization. After all questionnaires have been distributed 60.87% which are 42 questionnaires have returned. The result of the research shows that based F test has significant influence to the e-performance system and the performance and the compensation of civil servants (PNS) with its significance value is 0.000. Meanwhile, the individual (t test), independent variable has significant influence to the performance and the compensation i.e.: quality aspects, quantity aspects, and work behavior aspects. Moreover, the effectiveness aspects does not have any significant influence to the performance and the compensation due to the ability of civil servants in completing their work is not compatible with the schedule of implementation of the work plan, and it will have an impact on the compensation that has been received by civil servants will not be maximized.Keywords: e-performance System, Performance, Compensation
PENGARUH GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI HUBUNGAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN Kristanti, Emy Wahyu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test: (1) the influence of profit management to the firm value, (2) the influence of GCG to the firm value and (3) the influence of GCG as the moderate correlation of earnings management to the firm value. In this research the earnings management is measured by using discretionary accrual and by applying Modified Jones Model, firm value is measured by using Tobin’s q ratio, and GCG is measured by using factor score in Wahidahwati’s research (2012). The population of this research is manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The sample collection technique has been done by using purposive sampling, and 305 sample companies sample during 5 years have been obtained. This research has been done by using multiple linear regressions analysis technique and by applying the interaction method. The result of this research shows that: (1) the earnings management does not have any influence to the firm value. (2) GCG has positive influence to the firm value. (3) GCG as the moderate variable does not able to weaken the influence of earnings management to the firm value.Keywords: Earnings Management, Firm Value, GCG.
PELAKSANAAN AUDIT OPERASIONAL UNTUK MENILAI KINERJA KARYAWAN BAGIAN PERSONALIA Sari, Novi Mustika; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

In a company, the personnel departmenthas an identic correlation to the human resources in order to achieve the objectives and success of the company. The activity of the personnel department is meant to manage the human resources which include recruitment, selection, position, appreciation, training, and termination ofthe employment relationship. The operational audit in assessing the performance of the employeesin the personnel department can give appropriate recomendation to increase the work quality in the future. The purposes of this research i.e.: (1) to understand the implementation of operational audit in assessing the effectivenes of the performance of the employees in personnel department and (2) to find out and to analyze some factors which have caused the effectiveness and the efficiency of the performance of the employees. The data analysis technique has been done by using descriptive analysis and qualitative analysis approachby collecting the related data with the operational audit in personnel department at PT Multinas Indonesia. The result of this research shows that there are problems in the personnel department at PT Multinas Indonesia i.e. there areworkers who are oftenenteringor quitting, in the final test not only the personnel department which has theauthority to pass the personnel but the division manageral so has the authority and there is no particular employee to run the ability test. But, in general,the activity in the personnel department of PT Multinas Indonesia has been running effectively, efficiently and has met the standards that has been determined by the companyi.e. Company StandardOperational.Keywords:Operational Audit, Personnel, Effectiveness and Efficient.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Kuriah, Hanik Lailatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of the characteristic of the company and the corporate social responsibility to the aggressiveness tax of a company. Characteristic of the company uses firm size, leverage, and capital intensity. The population of this research is the entire manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 25 companies have been obtained as sample criteria during 2010-2014. The hypothesis test has been done by using multiple linear regressions analysis technique. The result of this research shows that firm size and leverage have significant influence to the tax aggressiveness; it means that the size of a company will influence the tax aggressiveness level in each company. Leverage uses debt to minimize tax burden of companies even more likely to lead aggressively against the corporation tax. Meanwhile, capital intensity does not have any influence to the tax aggressiveness, it means the company is not accidentally save a large proportion of assets for tax evasion, but the company uses fixed asset for the operational objectives of the company. CSR has significant but negative influence to the tax aggressiveness, it means that the company applies CSR costs for the benefit of society and the company does not on purpose to conduct tax aggressiveness through the costs which has been spent for CSR program.Keywords: Characteristics of the Company, Corporate Social Responsibility, Tax aggressiveness, Effective Tax Rate, Tax Avoidance.
PELAKSANAAN AUDIT OPERASIONAL ATAS KINERJA SDM BAGIAN PEMASARAN PT ASURANSI JASA INDONESIA (Persero) Rachmaningtyas, Thea Anggun; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to comprehend the implementation process of operational audit and to analyze the factor which influences the performance of human resources on marketing department. The analysis method has been done by using qualitative descriptive method and the data collection technique has been done by conducting observation, interview, and documentation which relevant to the operational audit on the performance of human resources at marketing department of PT Asuransi Jasa Indonesia (Persero) Kantor Cabang Surabaya II. The result of the research shows that the performance of human resources on marketing department of PT Asuransi Jasa Indonesia (Persero) Kantor Cabang Surabaya II has some problems i.e.: the result of premium revenue and the result of product sales of Aneka in 2015 is far from the target that has been determined by the company, the lack of appropriate communication approach with the external party and the lack of human resources on marketing department. The implication of the implementation of operational audit is expected to be able to measure the performance of human resources of marketing department and it can support in taking the right steps for the company.Keywords: Operational Audit, Performance Measurement, Marketing
SOSIALISASI PERATURAN PERPAJAKAN DAN KINERJA ACCOUNT REPRESENTATIVE KAITAN DENGAN KEPATUHAN WAJIB PAJAK Farikha, Intan; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to explain implementation of tax socialization and Account Representative performance in supporting the taxpayers in fulfilling their tax obligation at Kantor Pelayanan Pajak Pratama Sidoarjo Barat. Taxpayers compliance can be identified from signing up, submitting tax returns (SPT), making calculation and paying tax payable. This research is a qualitative research which hase been case study and field study by using structured interview with seven tax officers i.e.: Head of Service Section, Chief of Extensification Section, Chief of Supervision and Consulting Section, Head of Sub General Division and three people of Account Representative and ten people of effective Taxpayers who are registered at Kantor Pelayanan Pajak Pratama Sidoarjo Barat which has become the focus of this research.The result of this indicate the level of submitting tax return (SPT) increasing every year proving that the taxpayer is increasing awareness that the role of Account Representative as a supervisor, supervising and consulting in tax laws provide socialization is good.Keywords: Tax Rules Socialization, Account Representative Performance, Taxpayers Compliance.
PENGARUH INFLASI, RETURN PASAR, DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM Waskito, Bima Satriya; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Indicators of micro and macro economy have influence to the capital market in general and stocks inparticular. The indicator of macro economy e.g. inflation has negative influence to the stock return, the conditionof stock market, condition of stock market or market return has positive influence to the stock return. Theindicator of micro economy for instance, Price Earnings Ratio (PER) has positive influence to the stock return.This research studies about the influence of indicators of macro and micro economy i.e. inflation rates, marketreturn, and Price Earnings Ratio (PER) to the stock return at LQ45 Companies which are listed in IndonesiaStock Exchange (IDX). This research applies secondary data. The sample collection has been done by usingpurposive sampling method. The sample has been done by using seventeen LQ45 companies in 2012-2014periods. The data has been retrieved from Journal of Bank Indonesia, Financial Economics Statistics Indonesia(SEKI) and IDX Monthly Statistics. The analysis technique has been done by using multiple linear regressionsanalysis. The result of this research shows that inflation (LIF) has significant and negative influence to the stockreturn. Meanwhile, Price Earnings Ratio (PER) does not have any significant but positive influence to the stockreturn.Keywords: Inflation (ILF), Market Return (REP), Price Earning Ratio (PER), Stock Return.

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