cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 1   2   3 
Search results for , issue " Vol 6, No 1 (2017)" : 25 Documents clear
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PASAR Yulianto, Franky Christian; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Capital market is one of the alternatives for the company to seekfor fund source and as the facility for investors toinvest their capital. The investors conduct price earnings ratio analysis to the stock because price earnings ratiocan describe the company performance in the future. When the price earnings ratio of stock is high, the profitgrowth which is expected by the investors will be high as well. This research is aimed to find out the influence ofliquidity, solvability, activity, and profitability to the market value of automotive companies which are listed inIndonesia Stock Exchange. The population is the financial statement of go public automotive companies. Thesample share 12 automotive companies which are listed in the IDX from 2010 to 2014.The result of the researchshows that liquidity, solvability and activity do not have any influence to the market value of automotivecompanies which are listed in Indonesia Stock Exchange. Meanwhile, profitability has negative influence to themarket value with its significance value is 0.042.Keywords: Liquidity, solvability, activity, profitability, market value.
PENGARUH KINERJA KEUANGAN, SIZE DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Yuliana, Yuliana; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the influenceof financial performance, firm size, and the reputation ofPublic Accountant Officethat affect timelinessof the submission of financial statements at manufacturingcompanies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research samples has beenselected by using purposive sampling technique so 113 companies (339 firm years) which have meet the criteriahave been selected as samples. The data in this research is the secondary data. The data analysis technique hasbeen done by using logistic regresions analysis with the significance level is 5% and SPSS 16 version program.Based on the result of logistic regressions analysis in this research shows that current ratio, return on asset, andfirm size do not have any positive influence to the timelinessof the submission of financial statements meanwhilethe reputation of public accountant officehas positive influence to the timeliness of the submissionof financialstatements.Keywords: Financial Performance, Firm Size, the Reputation of Public Accountant Office, the Timeliness ofof the Submission of Financial Statements.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Nugraha, Muhamad Kemal; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

firm value. This research has been carried out on 21 samples manufacturing companies which are listed inIndonesia Stock Exchange in 2010-2015 periods. The analysis has been conducted by using multiple linearregressions analysis, F test, and t test.Based on the result of this research, it has been found that financialperformance has significant and positive influence to the firm value. The existence of significant influence iscaused by the financial performance shows good prospect, so these stocks will be attractive to the investorstherefore the firm value will increase. Firm size does not have any significant influence to the firm value becausefirm size is in line with its business risk, when the firm size is getting large; the business risk is getting large aswell. The investment decision has significant and positive influence to the firm value because high PER will givea description that the company is health and has a well growth, so that the firm value will increase in front of theinvestors.Investors and potential investors are suggested to pay attention to financial statement as theconsideration in making correct and profitable investment decision.Keywords : Financial performance, firm size, investment decision, firm value.
DAMPAK AUDIT OPERASIONAL ATAS KINERJA KARYAWAN PADA PT. PETROKIMIA GRESIK Permadi, Noviandi Satrio; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to find out how the implementation of human resources audit is, how the effectiveness of theperformance of employees is, how the system of performance measurement in a company is, and to find out the roleof human resource audit in increasing the effectiveness of the performance of employee at PT. Petrokimia Gresik. Thecompany has encountered some problems in the appraisal system of the performance of employee which has animplication to the performance of the company.The research type used is descriptive with qualitative approach. Thedescriptive research is conducted with the purpose to provide accurate description about the condition or certainsymptom in order to determine the correlation between one symptom and other symptoms. Meanwhile, thequalitative approach is one of the approaches which is conducted by using written data, the result of interview, thephenomena which has occurred and knowledge. The process of this research is focused on thought, comprehension,and research perception.The result of this research shows that PT. Petrokimia Gresik has implemented the controlactivity of human resources which is optimal and efficient. In appraising the performance of the employees, the 360degrees assessment method has not effective yet. By conducting, the value weighting system in the 360 degreesassessment method, the company can do their production more effective and efficient.Keywords : Human resources, performance measurement, 360 degrees system, operational audit.
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN YANG MELAKUKAN AKUISISI Hindryanto, Stefany; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test whether there are some differences between financial performances in thecompany which has carried out the acquisition. The financial performance has been measured by usingfinancial ratio i.e. liquidity ratio, activity ratio, solvability ratio and profitability ratio. The population is allcompanies which have carried out the acquisition in 2011-2013 periods are listed in Indonesia Stock Exchange.The sample collection technique has been conducted by using purposive sampling technique and 11 companieswith the research period during 2 years before and after the acquisition have been obtained as samples. Thehypothesis test has been carried out by using non-parametric test i.e. Wilcoxon Signed Rank Test. Based on theresult of the research, it has been found that there are some differences between activity and profitability ratiobefore and after the acquisition. Meanwhile, liquidity and solvability ratio does not have any difference beforeand after the acquisition. It is caused by the synergy which has been obtained from the acquisition activitycannot be seen in the short term period, because a long period of time is required in order to increase thefinancial ratio of the company.Keyword: Acquisition, financial performance, financial ratio
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP EFISIENSI KINERJA KEUANGAN PEMERINTAH DAERAH Kusuma, Aulia Rizka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test the influence of the characteristic of the local government which is proxy by thesize of local government, prosperity, the dependence level on central government, leverage, and local expenditureto the financial performance of the local government based on the performance efficiency ratio. The population isall cities/districts local government in East Java Province in 2013-2015 periods. The sample collection techniquehas been carried out by using purposive sampling method and based on the predetermined criteria so 35cities/districts have been selected as samples. The secondary data has been carried out by using LKPD from theAudit Board of the Republic of Indonesia (BPK) East Java Province Representative. The analysis technique hasbeen carried out by using multiple linear regressions analysis. The data examination has been carried out byusing SPSS software 23.0 version. The result of R2 test shows that the independent variable is 35,5% and is64,5% has been influenced by other variables which are not included in the research. The result of t test showsthat prosperity and local expenditure has positive influence to the financial performance of local governmentbased on the performance efficiency ratio whereas the size of local government size, the dependence level oncentral government, and leverage do not have any influence to the financial performance of local governmentbased on the performance efficiency ratio.Keywords: The characteristics of local government, financial performance of local government, performanceefficiency.
PENGARUH TINGKAT PERPUTARAN MODAL KERJA DAN STRUKTUR MODAL TERHADAP PROFITABILITAS Stifvani, Amelia; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research is conducted in order to examine the influence of cash turnover (CT), inventory turnover(IT), current ratio (CR) and debt ratio to equity ratio (DER) to profitability (ROI) on cosmetics and householdneeds companies which are listed in the Indonesia Stock Exchange (IDX) in 2009-2015 periods. The independentvariablesare cash turnover, inventory turnover, current ratio and debt to equity ratio.The dependent variable inthis research is profitability. The samples are cosmetics and household needscompanieswhich are listed inIndonesia Stock Exchange (IDX) in 2009-2015 periods. The sample collection method has been done by usingpurposive sampling and 5 companies have been selected as sample. The analytical method has been done by usingmultiple regression analysis. The result of the test shows that cash turnover has significant influence to theprofitability because cash turnover has significance level 0.000 or less than alpha 0.05. Meanwhile, inventoryturnover, current ratio, debt to equity ratio do not haveany significant influenceto the profitability because thesignificance level of inventory turnover is 0.276,current ratio 0.729, debt ratio to equity 0.895 or largerthanalpha 0.05.Keywords: Return on investment, cash turnover, inventory turnover, current ratio, debt to equity ratio.
MEKANISME DAN PERLAKUAN AKUNTANSI IJARAH MUNTAHIYA BITTAMLIK PADA BMT SIDOGIRI Adawiyah, Lailatul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to find out the IjarahMuntahiyaBittamlikfinancing mechanism (IMBT) and the accountingtreatment in BMT UGT Sidogiri as one of the Islmaic Financial Institutions which has products based on theIMBT agreement and to analyze its compatibility with the SFAS 107, “Accounting of Ijarah”. The result of theresearch shows that the implementation of this IMBT transaction, in general, is compatible with some issuewhich are regulated in that provision, even though there are some issues which have not compatible with theSFAS 107. the incompatibility is in the regulation of maintenance expenses which has been carried out by tenant(musta’jir) whereas these expenses have to be borne by the owner (mu’jir). The provision of transfer ofownership has been offered by using options which have been justified by the SFAS 107, i.e. Grant which has tobe carried out at the Fatwah of National Sharia Board-Indonesian Council of Ulama, the ta’ziris allowed to beconducted in order to make the customers more discipline in carrying out their liabilities, ta’ziris the sanction inthe form of fine of sum of money in which the agreement is signed, but this is not carried out the BMT. Based onthis findings, it can be concluded that the accounting principles of BMT UGT SidogiriSepanjang branch has notcompatible with the SFAS 107, and there is an incompatibility whit the provision of the Fatwah of NationalSharia Board-Indonesian Council of Ulama in the imposition of fine.Keywords: Ijarah muntahiya bittamlik, baitul maal wattamwil, SFAS No. 107.
IMPLEMENTASI PENYALURAN DANA AKAD MURABAHAH PADA BMT-UGT SIDOGIRI KANTOR CABANG SURABAYA Oktaviani, Mei Dia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out how far the Baitul Maal wat Tamwil (BMT) of UGT Sidogiri as themicro syariah institution hold syariah values and principles in akad murabahah that has been set by the DSNMUI.The object of the research is the Baitul Maal wat Tamwil (BMT) of UGT Sidogiri office Surabaya branch.This research has been carried out by using qualitative approach and interpretative method. The data collectionhas been done by conducting interview and direct observation to the object of the research. The analysis has beencarried out by narrating the result of interview and direct observation. It has been found from the result of theresearch that the fatwa from the DSN-MUI about Murabahah particularly about the Akad Murabahah. TheBaitul Maal wat Tamwil (BMT) has represented it to their customer to purchase goods from the third parties,but the transaction of akad murabahah has been conducted before the goods has been bought and in principle thegoods has not belonged to the BMT. So the murabahah financing which has been carried out on the BMT hasbeen deviated from the guidelines that have been set by the National Islamic Council (BMT) through its fatwa asthe guidelines for Syariah banking in developing their financing productsKeywords: Implementation, murabahah, the fatwa of National Islamic Council-Indonesian Councilof Ulama, Baitul Maal wat Tamwil (BMT) of UGT Sidogiri
PENGARUH KINERJA INTELLECTUAL CAPITAL, LEVERAGE, DAN SIZE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Sari, Henny Mustika; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The globalization era has made business competition becomes more competitive, it forces the company to increasetheir innovation to the business management and competition strategy. Pharmaceutical and cosmetics sectormanufacturing companies are selected since this sector has a wide scope so many capitals are involved includingintellectual capital primarily in Human Capital, Structural Capital, and Customer Capital. This research ismeant to prove empirically the influence of VAIC, Leverage, and Size to the disclosure of intellectual capital. Theindependent variables which have been applied in this research is performance of intellectual capital which ismeasured by using Value Added Intellectual Coefficient (VAIC), size, and leverage method. The dependentvariable of this research is disclosure of intellectual capital (ICD). The analysis method has been carried out byusing panel data. Based on the result of the test which is the performance of intellectual capital (VAIC) does nothave any influence to the variable of intellectual capital. The leverage variable does not have any influence to thevariable of disclosure of intellectual capital. The Size variable has an influence to the variable of intellectualcapital.Keywords: Intellectual capital, Leverage, Size, Disclosure of Intellectual Capital.

Page 2 of 3 | Total Record : 25

 1   2   3 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue