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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 3 (2017)" : 24 Documents clear
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Sari, Maya; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to test the investment decision, dividend policy, leverage and profitability to thefirm value. The population is all consumer goods companies which are listed in Indonesia Stock Exchange in2012-2015 periods. Based on the criteria of purposive sampling, 16 companies with the amount of observation is64 observation have been selected as samples. This research has been carried out by using multiple linearregressions with software of SPSS 23 (Statistical Product and Service Solutions). The result of determinationcoefficient is 90.7% which means that the firm value can be explained by four independent variables and 9.3% offirm value can be explained by other variables which are not included in this research. The result of this researchshows that (1) investment decision gives positive influence to the firm value. (2) Dividend policy gives positiveinfluence to the firm value. (3) Leverage gives positive influence to the firm value. (4) Profitability gives positiveinfluence to the firm value.Keywords: investment decision, dividend policy, leverage, profitability, firm value.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN APBD KOTA SURABAYA TAHUN 2012-2015 Karlina, Anis; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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The result of the analysis shows that 1) the financial performance of the local government in thelocal revenue budget management of Surabaya cityin generalis stated to be less good in revenuevariant. It is proven that (a) the variant of the average of local revenue is under 100%, (b) localfinancial ratio isreviewedfrom the degree of decentralization shows the average is 53.54%, the averageof local financial independency is 176.05% ,the average of the growth of local revenue ratio is positive,2) The financial performance of local government inthe management of local budget of Surabaya cityin generally it can be said to be good. This is proven by (a) the average of the variant of localexpenditure is under 100%, (b) the average of the harmony of local expenditure when it is reviewedfrom the average of capital expenditure is 24.98% and the average of the operating expenditure is74.98%, (c) the average of the efficiency of local expenditure is under 100% which is 82.54%, (b) thegrowth of local expenditure has experienced the average growth is 11.00%, (c) the harmony of localexpenditure can be said that the municipal of Surabaya city has allocated most of theirexpenditurebudget for the average of operating expenditureis 90.33% when it is comparedto the average of capitalexpenditure is 9.57%,(d) the efficiency of local expenditure shows that the average is under 100%.Keywords: Local financial, revenue budget, expenditure budget, financial performance.
EFEKTIVITAS PENAGIHAN PAJAK DALAM MENINGKATKAN PENERIMAAN PIUTANG PAJAK Febriana, Diah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is meant to find out the effectiveness of tax collection with a letter of reprimand and forced letter inorder to improve the revenue of tax receivable at KPP Pratama Surabaya Rungkut. This research has beencarried out by using qualitative descriptive with the data source is the primary data and the secondary data. Thedata collection technique has been done by using interview and documentation. The data analysis technique hasbeen carried out by using descriptive analysis. The result of this research shows that the effectiveness of taxcollection with a letter of reprimand and forced letter in order to improve the revenue of tax receivable in 2014and 2015 relatively ineffective. These can be seen from the success percentage of collection is less than 60percent. It is caused by the contribution level to the tax revenue is categorized small with the achievement isbelow 10 percent. Therefore, it is recommended for the KPP Pratama Surabaya Rungkut is required to improvethe performance of the department of collection and gives socialization to the taxpayer related to the importanceof paying tax.Keywords: Effectiveness, a letter of reprimand, forced letter, revenue of tax receivables.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN : KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING Rochmah, Siti Ainur; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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The purposes of this research are 1) to find out the significant influence of liquidity, leverage andprofitability to the firm value; 2) to find out the influence of dividend policy in the correlation of liquidity,leverage and profitability to the firm value.Population is allreal estate and property companies which are listedin Indonesia Stock Exchange in 2011-2014 periods. The sample collection technique has been done by usingpurposive sampling method, therefore 18 real estate dan property companies. The data analysis technique hasbeen carried out by using Moderated Regression Analysis and hypothesis test has been done by using SPSS 20version. Based on the hypothesis result test shows that; 1) Liquidity does not have any significant influence butpositive to the firm value, 2) dividend policy does not have any significant to moderate the liquidity influence tothe firm value, 3) Leverage has significant negative influence to the firm value, 4) dividend policy is significantlyable to moderate the leverage influence to the firm value, 5) Profitability has significant positive influence to thefirm value, 6) dividend policy is significantly moderate the profitability influence to the firm value.Keywords: Liquidity, leverage, profitability, dividend policy, firm value.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Santoso, Erna; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

Reformation has brought changes to the form of government in Indonesia, which in the beginning it wascentralization now it becomes decentralization structure. The local government is given wide rights andauthorization to manage their own local business and the local government is required to maximize their localpotential to fulfill their local expenditure including the capital expenditure. Therefore, this research is meant totest whether the economic growth, local own source revenue, and Balance fund give influence to the capitalexpenditure to the districts / cities in East Java. The population is all the districts / cities in East Java and thesecondary data and the sample collection technique has been carried out by using purposive sampling method.Based on the predetermined criteria 108 from 36 districts / cities in East Java, with the observation term is 3years from 2013 to 2015 have been selected as samples. The analysis method has been conducted by usingmultiple linear regressions analysis and the application instrument of Statistical Product and Service Solutions(SPSS). The result of this research shows that economic growth does not have any influence to the capitalexpenditure. Meanwhile, local own source revenue and balance fund has positive influence to the capitalexpenditure. Simultaneously, the independent variables have significant influence to the dependent variable withits significance level is 0,000.Keywords: Economic growth, Local own source revenue, balance fund, capital expenditure.
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR Yulindasari, Eka Pungky; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The purpose of this research is to examine the influence of current ratio, debt to equity ratio, return on asset,total asset turnover to the market reaction. The population is all consumer goods industry sector manufacturingcompanies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection techniquehas been done by using purposive sampling with predetermined criteria so 17 sample companies with 3 yearobservations. The data analysis has been carried out by using multiple linear regressions analysis. The result ofthe research shows that 1) current ratio, 2) total asset turnover give positive influence to the market reactionwhereas 3) debt to equity ratio give negative influence to the market reaction. Meanwhile, 4) return on asset doesnot give any influence to the market reaction. It has been found from the formulation of four hypothesis, threehypothesis are suported by the result of the research whereas one hypothesis i.e. the influence of return on asset tothe market reaction is not supported by the result.Keywords: Current ratio, debt to equity ratio, return on asset, total asset turnover, market reaction.
PERAN PENERAPAN ANALISIS RANTAI NILAI TERHADAP EFISIENSI BIAYA GUNA MENCAPAI KEUNGGULAN KOMPETITIF Rayyes, Fishal; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The purpose of this research is to explain the use of value chain analysis and cost driver onactivities whichform value. It has been expected from the explanation of the use of the value chainanalysis can provide description to the management to conduct cost efficiency to achievecompetitive advantage. This research applies qualitative approach. A qualitative approach isdirected to find out how the implementation of value chain analysis to achieve the competitiveadvantage. The result of the research shows that Activities which are not value-added warehousingactivity. At the infrastructure activityof the company and the activity of the cafe can be optimized,such as vehicle activity which raises the cost of the vehicle. It can be concluded that by analyzingthe activity of the company value chain can eliminate the activity and conduct cost reduction, sothat the company is working effectively to achieve competitive advantage.Keywords: value chain, cost efficiency, competitive advantage.
PERAN RASIO CAMEL DALAM MEMPREDIKSI PROFITABILITAS PERBANKAN SYARIAH MASA DEPAN Esti P., RA. Ida Wahyu; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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The research is aimed to examine (a) the influence of the CAR (Capital Adequency Ratio) to the ROA inthe future, (b) the influence of the NPF ratio (Non Performing Finance) to the ROA in the future, (c) the influenceof the NPM ratio (Net Profit Margin) to the ROA in the future, (d) the influence of BOPO ratio (Operating CostOperational Income) to the ROA in the future, (e) the influence of the FDR ratio (Finance to Deposit Ratio) to theROA in the future. The financial ratio data which can be given is the Syariah Banking statistics from BankIndonesia which is the aggregate or overall in 2005-2015 periods. The analysis method has been carried out byusing multiple linear regression. The result of the research shows that (a) Capital Adequacy Ratio, Non PerformingFinance, Operating Cost and Operational Income, and Finance to Debt Ratio do not have any influence to theReturn on Asset in the future. This is caused by the Sharia Bank is encountered to high operating cost. Meanwhile,the Net Profit Margin has positive influence to the Return on Asset in the future because the managementperformance of a bank has great influence to the profitability in the future, (b) CAMEL ratio can be used to predictthe profitability in the future.Keywords : Capital adequacy ratio, non performing finance, net profit margin, operating cost and operatingincome, and return on assets in the future
PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN PNS BERDASARKAN PP NO 30 TAHUN 2015 Widayanti, Wiwid; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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It has been found from the result of the research that the organization structure of the institution has metthe regulation standard of the Governorin which the tasks, authorities and responsibilities have been set but thecode of responsibility level has not been implemented yet. In accounting information the payroll of civilservanthas met the Standardof Government Regulation No. 30 of 2015 and the Standard of work guidelines andthe implementation of the tasks of the local government of East Java Province. In the Regional BudgetExpenditure has in accordance with the Standard of Regulation of Regional Budget Expenditure the salary ofcivil servant the 2016 fiscal year. The regional financial management has met the Regulation of Minister ofHome Affairs.The civil servant payroll report has been prepared based on the standard regulation of theGovernor of East Java and the accountability report of the realization of civil servant payroll has been preparedbased on the standard of Local Regulationssof the Supreme Consultative Council of Regional BudgetExpenditure.Keywords: system and procedures of civil servant payroll, regional budget, regional financial management
ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH Prasetyo, Rudi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is aimed to see the influence level of regional tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of Magetan district East Java. As the important institution in the economy therefore the oversight of good performance which has been done by the local revenue commission is required. The data of target financial statement and realization has been obtained from the local own source revenue of of Magetan district and Central Bureau of Statistics (BPS) of Surabaya East Java is started from 2005 to 2014 periods. The sample collection method has been conducted by using purposive sampling. The dependent variable of this research has been carried out by using local own sources revenue whereas the independent variables are local tax and local retribution. The statistic methods which have been conducted in order to analyze the data of local tax revenue and local retribution to the local own source revenue is the data management and the descriptive analysis. The result of data quality test shows that the data has been normally realized. The classic assumption test shows that there is a linear correlation among independent variables in the regression model. The result of goodness of fit test shows that local tax and local retribution is the explanatory variable of the local own sources revenue. Based on the result of linear regressions analysis with its significant level is 5% shows that the result of the research i.e. local tax has significant influence to local own source revenue whereas local retribution does not have any significant influence to the local own source revenue, meanwhile local retribution does not have any significant influence to the local own source revenue and local tax and local retribution simultaneously have significant influence to the local own source revenue.Keywords: Budget target, budget realization, local revenue, local own source.

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