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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 25 Documents
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Search results for , issue " Vol 6, No 1 (2017)" : 25 Documents clear
PENERAPAN PENGUKURAN KINERJA BERDASARKAN BALANCED SCORECARD PADA PT KAI DAOP VIII SURABAYA Riyoko, Mas Enggar; Priyadi, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the performance of PT KAI Daop VIII which is measured by usingbalanced scorecard method. The method of research which has been done by using qualitative method which isexplained by using descriptive way to find out and to analyze the performance measurement. Four perspectiveswhich are used to measure the strategy of the company are: financial perspective is done by increasing revenuethrough maximizing the utilization of capacity in accordance with the expected target; customer perspective isdone by enhancing customer satisfaction and providing qualified services and company operational activitycontinuously and maintaining and keep on increasing the existing service quality; internal business perspectiveis done by enhancing the existing service process and innovation process that already exist in the company; andgrowth and learning perspective is done by improving the quality of employees performance in serving theservice user, the company provides training program and employees motivation to enhance the productivity ofthe employees. Based on the result of the analysis, it can be concluded that the performance measurement whichhas been done by using balanced scorecard method shows that four perspectives with the result which is inaccordance with the target company can improve the performance of service quality of the company.Keywords: Balanced Scoecard, Strategy, and Performance Measurement
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN Sulistyowati, Sulistyowati; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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The purpose of this research is to analyze the influence of good corporate governance to the financialperformance which consists of board of director, board of commissioner, independent commissioner, and auditcommittee to the financial performance of banking companies in Indonesia in 2012-2014 periods.The sampleshave been selected by using purposive sampling technique, based on the determined criteria 30 companies havebeen selected as samples. The result of this research shows that: (1) Board of directors has positive influencebecause the greater number of the board members can lead to more conflicts, but the number can provide analternative solution to a problem that is increasingly diverse in board members (2) Board of commissioners haspositive influence because when the member of commissioners that much , the control to the board of directors isgetting better (3) Independent commissioner doesn’t have influence because the existence of independentcommissioner in a company is formality only to fulfill the regulation(4) Audit committee doesn’t have influencebecause the duties of audit committee is to help the board of commissioners to control the reporting process offinancial statement by the management to improve the credibility of financial statements.Keywords: Good Corporate Governance, Board of Directors, Independent Commissioners, Audit Committee,CFROA.
PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN LEVERAGE PERUSAHAAN TERHADAP REAKSI PASAR Violita, Selvya; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is aimed to test (1) the influence of dividend policy to the market reaction, (2) the influence of firmsize to the market reaction and (3) the influence of leverage to the market reaction in the Tourism Companies,hotels, and restaurants which are listed in Indonesia Stock Exchange. This research is causal comparativeresearch. The research population is tourism companies, hotels, and restaurants which are listed in IndonesiaStock Exchange (IDX) in 2007-2014 periods and the numbers of the population are 20 companies. The sampleshave been selected by using purposive sampling method, and there are 5 tourism companies, hotels, andrestaurants which have met the criteria as the research sample. The data has been obtained from the IndonesianCapital Market Directory (ICMD) and the Investment Gallery of Indonesia Stock Exchange (STIESIA)Surabaya. The data analysis technique has been carried out by using classic assumption test, multipleregressions and hypothesis test. Meanwhile, the result of t test has proven that: 1) dividend policy has positiveinfluence to the market reaction; 2) Firm size has positive influence to the market reaction; 3) Leverage of thecompany has negative influence to the market reaction.Keywords: Dividend policy, firm size, leverage, market reaction.
KEAHLIAN AUDITOR INTERNAL DALAM MENDETEKSI FRAUD PADA PT INTI DRAGON SURYATAMA Putra Wiyandika, Shindy Permana; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is aimed to find out the skills and the abilities of internal auditor and to find out theabilities of internal auditor in detecting fraud at PT Inti Dragon Suryatama. The research method hasbeen done by using qualitative method because this research is not meant to prove a hypothesiswhereas the data analysis technique has been carried out by using descriptive analysis quanlitativeapproach. Based on the result of the analysis and the discussion, fraud can be anticipated by goodinternal control. In order to support internal auditor in uncovering fraud which has occurred at PTInti Dragon Suryatama the skills which conform to professional standards of internal auditing (SPAI)which are categorizeed into three factors: communication ability, creativity and able to work withother people. In conducting the purchase transaction recording which has been made by PT IntiDragon Suryatama, the fraud element has been found by internal auditor, it can be seen from thepurchase transaction of EVA goods and plastics. The skills of internal auditor which have been used touncover the fraud which occur at PT Inti Dragon Suryatama have been conformed to Professionalstandards of Internal Auditing.Keywords : skills, auditor internal, fraud.
PENERAPAN STRATEGI BALANCED SCORECARD DALAM UPAYA MENINGKATKAN KINERJA MANAJEMEN Sulistiyanto, Dandy Dwi; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The research is aimed to find out how the performance of the management is measured by using BalancedScorecard method from each perspective in order to be align with the vision, mission and company strategies.This research has been conducted at PT. Karya Manunggal Jati. The research method is descriptive qualitative.The result of the research shows that the implementation of Strategy Map which is illustrated in Figure 3 andperformance measurement by using the balanced scorecard has good constribution to the company with thefinancial perspective which has been proven by the realization of 2012, 2013 and 2014 financial perspective,Return on Investment (ROI) of 11.12%, 10.90% and 17.56%, Profit Margin on Sales of 1.36%, 1.47% and2.54% and Sales Growth Rate of 12.35% and 5.40%, Meanwhile, the customer perspective shows 66.7% isstated to be good, that the evidences of the survey which have been realized in 2012, 2013 and 2014, CustomerRetention of 5.9%, 6.25% and 6.67%; Number of New Customers of 19,44%, 6,98% dan 10,87%. Number ofcomplaint of 2.1%, 0.15% and 0.06%, For perspective, the internal business process has been proven by the2012, 2013 and 2014 realization, On Time Delivery of 99.91%, 99.94% and 99.50%. It can be concluded thatwith the implementation of the Balance Scorecard so it is synchronized with the vision and mission of theorganization.Keywords: Performance measurement, balanced scorecard, strategy map.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Wijaya, Mochammad Hilal; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to find out the influence of intellectual capital which is proxy by Pulic model (VAIC™) tothe performance of the company which is proxy by price to book value (PBV) in the company which has intensiveassets of intellectual capital which is automotive company. The population is all automotive companies which arelisted in Indonesia Stock Exchange (IDX). In this research, the sample collection technique has been carried outby using purposive sampling and based on the determined criteria, 8 automotive companies sample which havepublished their financial statement consecutively in 2010-2014 periods have been selected as samples. Thisresearch has been done by using multiple linear regressions analysis and the application of SPSS version 20. Theresult of this research shows that (1) value added capital employed (VACA) has significant influence to the priceto book value (PBV); (2) Value added human capital (VAHU) does not have any influence to the price to bookvalue (PBV); (3) Structural capital value added (STVA) does not have any influence to the price to book value(PBV).Keywords: Intellectual capital, price to book value, value added capital employed, value added humancapital, structural capital value added.
PENGAKUAN DAN PENGUKURAN PENDAPATAN MENURUT PSAK NO.23 PADA PERUSAHAAN BIRO JASA PERJALANAN Rinawati, Dwi; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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The main problem in accounting income is the recognition and the measurement of revenue. If the revenuerecognition and the measurement of income is inaccurate, then the corporate operating activities will beconsidered to be ineffective and inefficient.The purpose of this research is to find out whether the revenuerecognition and the measurement of income methods which has been implemented by the company is compatiblewith the Statement of Financial Accounting Standards No. 23.Some aspects of the problemswhich are examinedby the authors are about the transaction recording, revenue recognition and the amount of income.The result ofthe research at PT. Megananda Trans shows that the method which has been applied to recognize their revenueis cash basic method in which the revenue is recognized upon the receiving of payment. The revenue recognitionof PT. Megananda Trans should use the basic accrual method in which the revenue is recognized when thetransaction occurs, as it has been determined in the Financial Accounting Standards so the financial statementthat has been presented is reliable. PT. Megananda Trans for the measurement of income has determined theStatement of Financial Accounting Standard No. 23 and it can be seen from the revenue recognition whichismeasured by using the fair value of return that can be accepted or acceptable by the company.Keywords: Revenue recognition, measurement of income,Statement of Financial Accounting Standards No. 23
PENGARUH INDEPENDENSI, AUDIT FEE, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT Kusumawardani, Diah; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to find out the influence of independency, audit fee, and objectivity on audit quality. Therespondents are all auditor’s staffs with the position from junior up to manager who work at Public AccountingOffice Surabaya. The sample are 8 Public Accounting Offices which are represented by 46 auditor’s staffs whohave been selected by using simple random sampling method. The data of this research has been obtained byissuing questionnaires directly shared to the respondents in the middle of November 2015. The analysistechnique has been done by using multiple linear regressions analysis. The result of this research has provedthat: (a) independency has positive influence to the audit quality, it means that when an auditor is independentso that the quality of an auditor is well; (b) audit fee has positive influence to the audit quality, it means thataudit fee can support the complexity of the service which has been provided by the auditor so that it will giveboost the good quality of the audit of the auditor; (c) objectivity has positive influence to the audit quality, itmeans that auditor cannot be stated have a good quality when the auditor does not act objectively based on theauthentic evidences from the existing fact that have been obtained.Keywords: Independency, Audit Fee, Objectivity, Audit Quality.
PENGUKURAN KINERJA DALAM PERSPEKTIF BALANCED SCORECARD (Studi Pada PDAM Surabaya) Johansyah, fikhy Rahdian; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to describe the performance measurement model at PDAM Surya Sembada Surabaya cityby using balanced scorecard method. The data collection technique has been done by performing documentationand interview technique, meanwhile the data analysis technique has been conducted by using descriptivequalitative approach. Based on the result of the discussion and the analysis shows that: financial perspective i.e.return on assets (ROA), return on equity (ROE), and current ratio have obtained company with goodperformance. The implementation of vision and mission on customer perspective which is related to increase thecustomer satisfaction has experience enhancement. Meanwhile, the measurement of internal business processperspective has been conducted by using Uncountable Water Rate (UWR), in order to measure the loss of waterin its distribution to the customers shows a better performance. Meanwhile, the learning and growth perspectivecan be seen from the productivity and the retention of the employees which generates good performance. Eventhough, the performance of the company which is based on four perspectives shows good performance, but theimprovement of relevant performance measurement model is required, in line with the dynamic of businessenvironment in the future.Keywords: Balanced scorecard, perspective of financial, perspective of customer, perspective of internalbusiness, perspective of learning and growth.
PENGARUH ARUS KAS BEBAS TERHADAP NILAI PERUSAHAAN DIMEDIASI MANAJEMEN LABA Harijanto, Victor Aquino; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is aimed to test the influence of free cash flow to the earnings management, the influence ofearnings management to the corporate value, and the influence of free cash flow to the corporate value, and alsoto find out whether the influence of free cash flow to the corporate value has mediated by the earningsmanagement. The population of this research is all manufacturing companies of industrial sector of consumergoods which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection has been doneby using purposive sampling technique therefore 16 companies have been selected. The data analysis has beencarried out by using simple linear regressions, multiple linear regressions and path analysis in order to detectthe indirect influence through earnings management. Based on the result of the research, it can be concludedthat free cash flow has negative influence to the earnings management, earnings management has positiveinfluence to the corporate value, and free cash flow has positive influence to the corporate value, earningsmanagement does not mediate the correlation of free cash flow to the corporate value because the directinfluence is greater that indirect influence.Keywords: free cash flow, earnings management, corporate value.

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