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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
AUDIT OPERASIONAL DALAM PENILAIAN KINERJA FUNGSI PELAYANAN PADA TICKETING PT SRIWIJAYA AIR Kumalayanti, Cindi Claudya; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purposes of this research i.e.: (1) to understand the role of operational audit in improving the service functions effectively and efficiency of service and (2) to analyze some factors which have caused the effectiveness and the efficiency of performance in service department. The data analysis technique has been done by using descriptive analysis and the qualitative analysis approach by collecting the required data which is related to the operational audit of the service function in Sriwijaya Air Distrik Surabaya. The result of the research shows that the problems that have been encountered by Sriwijaya Air Distrik Surabaya is the performance and the attitude as the ticketing officer cannot besaid to be very good because to behave and to deal with prospective passengers the ticketing officer does not implement the principle of respect and joke in front of the passengers can make bad image to the company. But, in general, the implementation of the service activities in Sriwijaya Air Distrik Surabaya have been running effectively and efficiently and have met the standard service procedures of Sriwijaya Air which have becomes the guide lines of the company.Keywords: Operational Audit, Service Function, Effectiveness and Efficiency.
EVALUASI AUDIT OPERASIONAL TERHADAP PENINGKATAN KINERJA PELAYANAN PT POS INDONESIA (PERSERO) SURABAYA Irawati, Dini; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The satisfaction and service expectation which is desired by the customer, it can simplify the post office to determine new policies which is more right on target to improve the financial benefit which can be more profitable for the unit of organization, since the customer satisfaction is one of the factors which determine the competitiveness to win the competition. Because, if the customers feel unsatisfied they will leave the post office and switch to other products or services which have been provided by other business entities. The research is conducted in PT. Pos Indonesia (Persero) in the area of Surabaya. Qualitative approach is the research procedure which generates written or spoken descriptive data from the observed people or behaviour. The result of the research shows that PT Pos Indonesia has implemented its policies and strategies on the one year short term plan which has been described in the Company Activity Plan and Budget (RKAP) which is prepared by each division. The preparation is based on the Strategic Direction of Management (ASM) which is the description of company strategy. Ideally, every initiative on Activity Plan and Budget (RKA) should refer to the long term program, strategic themes and Strategic Direction of Management (ASM) on the related years. Strategic Direction of Management (ASM) is the mediator between work program and RJPP.Keywords: The Evaluation of the implementation of Operational Audit, the Improvement of Service Performance, the financial benefit.
EVALUASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Anggraeni, Rani; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test the tax administration system that includes organizational structure, organizational strategy, organizational procedures, and organizational culture to the tax compliance at KPP Pratama Surabaya Wonocolo. This research is quantitative. The population is all taxpayers both individual and corporate who are registered KPP Pratama Surabaya Wonocolo. The sample has been done by employing accidental sampling technique and 65 taxpayers who are registered at KPP Pratama Surabaya Wonocolo have been selected as respondents. The data which has been uses in this research are the primary data which has ben obtained by issuing questionnaires and the secondary data has been obtained through library research. This research has been done by using multiple linear regression analysis. The result of the research indicates that partially the organizational structure, organizational strategy, organizational procedures, and organizational culture have positive influence to the tax compliance. Meanwhile, simultaneously the tax administration systems (i.e.: organizational structure, organizational strategy, organizational procedures, and organizational culture) have an influence on the taxpayer compliance. It means that the presence of tax administration systems can improve taxpayer compliance, particularly at KPP Pratama Surabaya Wonocolo.Keywords: Tax Administration System, Organizational Structure, Taxpayer Compliance.
PENGARUH PROFITABILITAS, STRUKTUR ASET,KEPUTUSAN INVESTASI, DAN RISIKO BISNISTERHADAP STRUKTUR MODAL Zahroh, Fatimatus; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Capital structure is one of the standards of trust level of the investors since the good and bad of the capital structure will have a direct effect to the financial position of the company. The purpose of this research is to test the influence of profitability, asset structure, invesment decision and bussiness risk to the capital structure.The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection techique has been done by using non probability sampling and purposive sampling method, and based on the determined criteria, 11 companies have been selected as samples. This researh has been done by using classic assumption and multiple linear reggressions analysis.The result of the research shows: (1) the profitability has no influence to the capital structure, (2) that structure of assets has influence to the capital structure (3) investment decisions has no influence to the capital structure, and (4) the business risk has no influence to the capital structure.Keywords: Profitability, Asset Structure, Invesment Decision, Business Risk, Capital Structure.
PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS DAN PRODUKTIVITAS PERUSAHAAN DALAM INDEX LQ45 Putri, Yuni Murdiana; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Intellectual capital is a concept in assessing financial performance that is quite developed in recentyears. However,there are some companies which have not reported of intangible assets in the form of intellectualcapital, particularly the human capital which has contribution in the making of competitive advantage inwinning the tight competition. The purpose of this research is to test the influence of intellectual capital to theprofitability and the productivity of the company. The population is all companies which are incorporated in theLQ45 index in the 2010-2014 periods. The samples have been selected by using purposive sampling technique so17 companies in the LQ45 which meets the criteria have been selected. The analysis technique has been done byusing the simple regressions analysis. The result of the test shows that the intellectual capital does not have anyinfluence to the profitability of the company. It occurs because of the magnitude of the intellectual capital whichis measured by using the burden of the employees does not becomethe assurance of the magnitude of theperformance of the employees, so the burden of the employees will increase, but the net profit does not show anysignificant changes. Meanwhile, the intellectual capital has positive influence to the productivity. It means thatthe enhancement of the intellectual capital gives benefit to the company and it becomes the potential element inincreasing the productivity of the company.Keywords: Intellectual Capital, Profitability, Productivity.
PENGARUH LIKUIDITAS, PROFITABILITAS, DIVIDEN DAN SIZE DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI Puspita, Mery Dwilinda; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The stock price is an important factor to be concerned by the investor in doing their investment because the stock price shows the work achievement and firm value. Liquidity, profitability, dividend policy, and firm size are one of the factors which are influences the stock price.The data source of this research is use the secondary data in a form of Annual Report in 2010-2014 of food and Beverages Company in Indonesia Stock Exchange with the sample collection technique is using purposive sampling technique. The quality test is a normality test, classic assumption test which consist of heteroscedasticity test, multicolonearity and autocorrelation. The data analysis technique is a multiple linear regressions analysis and interaction test of Moderated Regressions Analysis. The result of this research shows that earning per share and firm size have significant influence to the stock price. Meanwhile, current ratio and dividend per share does not have any significant influence to the stock price if it moderated by the earnings growth as the moderation variable, it shows that earning per share and firm size have significant influence to the stock price. Meanwhile, the current ratio and fixed dividend per share does not have any influence to the stock price.Keywords: Current Ratio, Earning Per Share, Dividend Per Share, Firm Size, Earning Growth
PENGARUH SISTEM JUST IN TIME TERHADAP EFISISENSI BIAYA BAHAN BAKU Gunadi, Arif; Subardjo, Anang
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 Just in Time method in the management of inventoryto the cost efficiency of raw materials at PT EKA BOGAINTI. The method of research is carried out by usingqualitative method, since this research is not intended to prove a hypothesis. Meanwhile the data analysistechnique is using descriptive analysis that is performed by comparing the data that has been obtained from theresearch and the existing theories. By implementating Just in Time purchase system the company will gainrelevant information related about the efficiency of raw materials cost and it is expected that it can eliminate allactivities that have no additional value by not storing raw material inventories in the warehouse. The value ofraw material inventories on PT EKA BOGAINTI from April to May 2014 can be known from theimplementation of Just In Time analysis that it is accordance with the traditional calculation result that is Rp1,957,155,329 while the result of Just In Time system is Rp 954,335,001 so there is an efficiency of rawmaterials cost from Just in Time policy is Rp 1,002,820,328.Keywords: Just in Time, Inventory, Raw Material Eficiency Cost.
PENGARUH KINERJA KEUANGAN DAN GROWTH OPPORTUNITY TERHADAP RETURN SAHAM Anggrahini, Dian Puspita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Financial statement is the statement which shows the current financial condition of company in a certain periods. A good financial performance is able to influence the stock price, because financial performance describes one of the performance of the companies. This research is meant to test: (1) the influence of Current Ratio to the stock return, (2) the influence of Return on Assets to the stock price, (3) the influence of growth opportunity to the stock return. The population of this research is property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection technique has been determined in thi research i.e. purposive sampling, and 116 companies sample during 4 years have been selected. This research uses multiple linear regressions.The result of this research shows that: (1) Current ratio does not have any influence to the stock price. (2) Return on asset has positive influence to the stock return. (3) Growth opportunity does not have any influence to the stock return.Keywords:Current Ratio, Return on Asset, Growth Opportunity
ANALISIS PENERAPAN SISTEM AKUNTANSI PENERIMAAN PAJAK HOTEL DI DPPK KOTA SURABAYA Aprilia, Annisa Ayu; Praptoyo, Sugeng
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 find out and to analyze the implementation of hotel tax revenue accounting system in the Dinas Pendapatan dan Pengelolaan Keuangan Kota Surabaya. This research is a qualitative descriptive research. The data collection technique is based on the observation at the office of Dinas Pendapatan dan Pengelolaan (DPPK) Kota Surabaya, by conducting interview also the documentation. The hotel tax revenue accounting system consists of procedures i.e. revenue, records and documents at the Dinas Pendapatan dan Pengelolaan (DPPK) Kota Surabaya has already been performed properly and it is compatible with the accrual based Government Accounting Standards which is based on the Government Regulations No. 71 of 2010. The problems that have to be dealt with are the limited human resources and the lack of comprehension of officers in the implementation of accrual based accounting system and inadequate technology. Therefore, it has been expected to provide training and learning periodically and comprehensively to the human resources so they will be more professional in the implementation of the accounting system.Keywords: The Hotel Tax Revenue Accounting System, The Accrual Based Government Accounting Standards, Local Tax
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Utama, Yayak Ardy Pranata; Fidiana, Fidiana
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 find out the influence of profitability, leverage and dividend policy to the firm value and the firm size as the moderating variable on the companies which are incorporated in the Jakarta Islamic Index (JII). This research has been done by using purposive sampling as the sample collection technique with certain criteria so 23 companies which are incorporated in the Jakarta Islamic Index have been selected as the research samples. The research data is the secondary data which has been obtained from STIESIA Indonesia Stock Exchange Corner. The hypothesis test has been done by using Moderate Regression Analysis (MRA), with the support of SPSS 20 version. The result of this research is based on the goodness of fit shows that the regression model is feasible to be used to predict the influence of profitability, leverage, dividend policy to the firm value with the firm size as the moderating variable on the companies which are incorporated in the Jakarta Islamic Index. The coefficient determination test (R2) has quite firm contribution. The hypothesis test has been done by using t statistic test which has generated the result that profitability (ROE) variable has positive influence to the firm value (Tobin Q), leverage (DER) has negative influence to the firm value (DER), dividend policy (DPR) does not have any influence to the firm value (TOBIN Q), and firm size (UP) also does not have any ability to moderate the correlation of profitability (ROE), leverage (DER), and Devident policy (DPR) to the firm value (Tobin Q).Keywords: Financial Performance, Firm Size, Firm Value.

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