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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 24 Documents
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Search results for , issue " Vol 6, No 11 (2017)" : 24 Documents clear
PENGARUH PAD, DAU, DAK DAN DBH TERHADAP ALOKASI BELANJA DAERAH Pertiwi, Elisa Rahmawati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to analyze and to examine the Local Own Source Revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and Profit Sharing Fund (DBH) to the local expenditure allocation (ABD). The population of this research is all districts / cities in East Java Province, with the numbers of samples are 35 districts / cities.This research has been carried out by using quantitative approach and secondary data in the form of Budget Realization Statement which has been presented in Examination Result Report of The Audit Board of The Republik of Indonesia of districts / cities in East Java Province in 2012-2015 periods. The analysis has been carried out by using multiple linear regressions analysis technique with SPSS 16 application (Statistical Product and Service Solutions).The result of the research which has been carried out by using multiple linear regressions shows that: 1) Local Own Source Revenue gives positive influence to the local expenditure allocation at districts / cities government in East Java province, 2) General allocation fund gives positive influence to the local expenditure allocation at districts / cities government in East Java province, 3) specific allocation fund gives positive influence to the local expenditure allocation at districts / cities government in East Java province, 4) Profit sharing fund gives positive influence to the local expenditure allocation at districts / cities in East Java province. Keywords: Local own source revenue, general allocation fund, specific allocation fund, profit sharing fund, local expenditure.
PENGARUH PAD, DAU, DAK DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI Qomariyahti, Nova Dwi; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to examine the influence of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund and Capital Expenditure toward the economy growth. This research applies secondary data in the form of budget realization report from each Local Government which has been collected from the Audit Board of Indonesia East Java Province and the economic growth data which has been collected from the Statistics Indonesia of East Java Province. The samples are 132 Districts / Cities in East Java and the data analysis has been carried out by using multiple linear regressions analysis. The result of the regressions analysis shows that Local Own Source Revenue, General Allocation Fund, and Special Allocation Fund give positive influence to the economic growth. Meanwhile the capital expenditure does not give any influence to the economy growth. The amount of R2 is 36.4% which can be explained by independent variables i.e. Local Own Source Revenue, General Allocation Fund, Special Allocation Fund and Capital Expenditure whereas the remaining is 63.6% which can be explained by other variables which are not included in the research models.Keywords: Local Own Source Revenue, Fiscal balance, capital expenditure, economy growth.
FAKTOR – FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN DAERAH Septiawan, Oky; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to examine empirically the influence of human resources quality, the use of information technology, and internal control to the reliability of local government financial reporting. The respondents in this research is all structural officials who are involved in the local government financial reporting. The structural officials who are involved in this research are Local Official Financial Management (PPKD) and Local Financial Management Working Unit (SKPKD). This research has selected theLocal Apparaturs Organization of Surabaya city as the population which consists of Local Secretariats, Local Inspectorate, Local Agencies. The sample collection technique has been done by using purposive sampling which means that the sample collection is based on particular consideration and criteria. The data analysis technique has been carried out by using multiple linear regressions analysis. It has been found from the result of the research that human resources quality, the use of information technology, and internal control are suitable as the explanatory variable and it gives positive influence to the financial reporting reliability.Keywords: Human resources quality, the use of information technology, internal control
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASISIS AKRUAL PADA SKPD KABUPATEN SIDOARJO Adirianto, Moh.; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to proof some factors which give influence to the implementation of accrual based accountancy at the local apparaturs work unit of Sidoarjo district. which consists of Human resources, organization commitment, organization culture, and accounting information system. This research applies quantitative method in which this method focuses on the hypothesis test. The research population is 24 local apparaturs work unit of Sidoarjo district. The data collection method has been done by using Purposive sampling. The data has been obtained by issuing questionnaires to the 75 employees of financial management at the local apparaturs work unit of Sidoarjo district. 73 (96%) questionnaires have returned and have been filled in completely and can be processed. The collected data has been processed by using multiple linear regressions analysis. The result of this research shows that variables i.e. human resources, organization culture, accounting information system give positive influence to the implementation level of accrual based accountancy. Unlike the previous variables, the organization commitment does not give any influence to the level of the implementation of accrual based accountancy. This indicates a variety of factors, such as inappropriate organizational policies, lack of awareness of employees in organization. Commitment can be realized if individuals exercise their right and obligations in accordance with their respective duties. Keywords: Human resources, organization commitment, organization culture, accounting information system, the Level of implementation of accounting accrual base.

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