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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Sekolah 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 950 Documents
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ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH DAN BANK SWASTA MENGGUNAKAN METODE CAMEL Tiarso, Ernissa Nandiati; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTBanking industry has experienced many changes in the last years. This industry has become morecompetitive becauseof variousregulationswhich have been set by Bank of Indonesia. State Commercial Banks andPrivate CommercialBanks haveexperienced tight competition in order to attract customers whose desiresinhaving banking services are always changes. This research is aimed to find out the comparison the financialperformance between state commercial banks which are owned by the government and private commercialBankswhich are owned by private owners in Indonesia by using CAMEL method (Capital, Asset, Management,Earnings, Liquidity). This research is quantitative research and it has been done by using comparing average oftwo paired samplesmethod from two independent population. The samples have been selected by using purposivesampling. The analysis technique has been carried out by using independent sample t-test for the data which isnormally distributed whereas the data which is not normally distributed is done by usingmann-whitney.Theresult of this research shows that NPL, NPM and ROA have been proven that there are no significant differentbetween the financial performance of Bankswhich are owned by Government and Bankswhich are owned byprivates, meanwhile ratio CAR, BOPO and LDR are proven that there aresignificant different between financialperformance Banks which are owned by the Government and Banks which are owned by privates.Keywords:State commercial bank, private commercial bank, bank financial performance, financial ratio,CAMEL.
PENGARUH KONSERVATISME AKUNTANSI DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Wahyuningsih, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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The purpose of this research is to analyze the influence of accounting conservatism and corporate governancemechanism (management ownership, institutional ownership, independent commissioner, and audit committee)to the firm value. Firm value is the dependent variable in this research that is assessed by Tobin’s Q value. Theindependent variables in this research are accounting conservatism and corporate governance mechanism(management ownership, institutional ownership, independent commissioner, and audit committee). Thesamples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2012periods. The data is secondary data which is in the form of annual report and financial statement ofmanufacturing companies that have been published. The data analysis technique is carried out by usingdescriptive statistics test, classic assumption test, and hypothesis test that is done by using multiple linearregressions. The result of this research shows that: (a) accounting conservatism and audit committee has positiveinfluence to the firm value; (b) management stock ownership and institutional stock ownership has negativeinfluence to the firm value, and (c) independent commissioner does not have any influence to the firm value.Keywords: Accounting Conservatism, Management Ownership, Institutional Ownership, IndependentCommissioner, and Audit Committee
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Haniyah, Faricha Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of intellectual capital which is proxy by Pulic model (VAICTM) to the company’s performance which is proxy by market to book ratio (MBR) to the automotive company. The population is automotive companies which are listed in Indonesia Stock Exchange (IDX). In this research, the sample collection technique has been determined by using purposive sampling, and based on the determined criteria the samples are 8 automotive companies which are continuously publish their financial statement during the years of 2008 – 2012. This research is using multiple linear regressions analysis. The result of research shows that: (1) The value added capital employed (VACA) variable has significant influence to the market to book ratio (MBR) yet the negative regression coefficient shows the non-unidirectional relations between VACA and MBR. (2) The value added human capital (VAHU) variable has significant influence to the market to book ratio (MBR) and it shows unidirectional relationship between VAHU and MBR. (3) Independent variable structural capital value added (STVA) partially has significant influence to the market to book ratio (MBR) and shows unidirectional relationship between STVA and MBR.Keywords: Intellectual capital, Market to book ratio, Value added capital employed, Value added human capital, Structural capital value added.
PENARAPAN BALANCED SCORECARD DALAM PENCAPAIAN VISI DAN MISI PADA SMA IPIEMS SURABAYA Pranata, Muhamad Joni; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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The purpose of this research is to measure how the performance of Ipiems Senior High School Surabaya is by using Balanced Scorecard method which is based on the 4 perspectives, so it is can support the Ipiems Senior High School Surabaya in achieving its mission and vision. Based on the analysis which has carried out in the year of 2010/2011 until 2010/2013, it can be found that: (1) Financial perspective is increase and Cost Efficiency, but which is decrease in the Increase Revenue. (2) Customers’ perspective is well enough in the Ipiems Senior High School Surabaya with the increase of the Service Excellence, Price, and Availlibility. (3) Internal Business perspektive increase to Space Management and Operational Excellence but the Public Relations should decrease in one cooperation in the year of 2012/2013. (4) The perspective of growth and learning is well enough by means of solve the customers’ complaint, as well as the consictency of the competency and skill in the numbers of 100%, nevertheless the motivation decrease of 9.25%, in the culture which is well enough with the complementary each of the employee, in the information system is already carried out well enough by means of email as the the instrument of long distance communication media.Keywords: Performance,Balanced Scorecard, Vision and Mission.
PENGARUH NILAI DAN RATING PENERBITAN SUKUK SERTA DER PERUSAHAAN TERHADAP REAKSI PASAR Ainurrochma, Elyya; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Investors in the making of investment decision require information about the condition and the financial performance of the company. Information about the value and the rating of the issuance of sharia bonds (sukuk) and Debt to Equity Ratio (DER) is some alternatives to test whether this information influence to the market reaction.The population is all companies which have published their sharia bond and they have been listed in Indonesia Stock Exchange in 2006-2014 periods. This research is based on the criteria of purposive sampling and 12 go public companies have been selected as samples with the total 32 bond issuances of sharia bond (sukuk).This research has been conducted by using multiple linear regressions analysis technique and the assistance of SPSS (Stastistical Product and Service Solution) Program. The results of this research indicates that variables the rating of bond issuance of sharia bonds (sukuk) has an influence to the stock return. Meanwhile the variables i.e.: the value of bond issuance of sharia bonds (sukuk) and Debt to Equity Ratio (DER) do not have any influence to the stock return.Keywords : The value of bond issuance of sharia bonds (sukuk), rating of sharia bonds (sukuk), debt to equity ratio (DER), stock return.
BERBAGAI FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Putri, Apriliani Issana; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to test and to prove empirically the factors i.e.: profitability, liquidity, leverage, the complexity of operating company, public ownership, the reputation of Public Accountant Office, and the substitution of auditor which have influence to the timeliness of the submission of financial statement of the manufacturing companies specifically the LQ45 companies. The result of the research shows that profitability, liquidity, leverage, public ownership, and the reputation of public accountant office have significant influence to the timeliness of the submission of financial statement. Nevertheless, No evidence has been found that the complexity of operating company and the substitution of auditor has influence to the timeliness of the submission of financial statement.Keywords: Timeliness, Financial Statement, the Complexity of Operating Company, Public Ownership, and the Reputation of Public Accountant Office.
PENGARUH KUALITAS PENGUNGKAPAN INFORMASI TERHADAP HUBUNGAN ANTARA CORPORATE GOVERNANCE DENGAN KINERJA PERUSAHAAN Indahsari, Putri Ayu Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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The purpose of this research is to measure the influence of information disclosure quality to the relation between the implementation of corporate governance and company performance. The implementation of corporate governance uses the research result indicator from The Indonesian Institute for Corporate Governance. The company performance uses two indicators which are operational performance through return on equity (ROE) and market performance through Tobin’s Q. The information disclosure quality is assessed from the mandatory disclosure which is measured by using Wallace index. The selection of samples are performed by using purposive sampling method. The total amount of samples are as many as 77 observations from 2008-2011. The analysis instruments which are applied in this research are the multiple regression analysis and moderated regression analysis (interaction test). The result of research shows that the implementation of corporate governance, information disclosure quality, and company size simultaneously have an influence to the company performance either through ROE or Tobin’s Q. While partially the implementation of corporate governance has an influence to the market performance, but it has no influence to the operational performance. Partially the information disclosure quality has no influence to the operational performance and market performance. While partially the size of the company has an influence to the operational performance but it has no influence to the market performance. Meanwhile, the information disclosure quality influence the relationship between the implementation of corporate governance and the operational performance, but it has no influence the relationship between the implementation of corporate governance and market performance.Keywords: Corporate Governance, Mandatory Disclosure, Company Performance
EFEKTIFITAS PENGGUNAAN DANA CSR SEBAGAI UPAYA MENINGKATKAN AKUNTABILITAS PUBLIK PT PETROKIMIA GRESIK Mayasari, Intan Puspita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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This research is conducted at PT Petrokimia Gresik. This research is meant to find out the effectiveness of CSRbudget as an effort to improve to public accountability. According to KEP-100/MBU/2002 about the TheAssessment of BUMN healty level that the method of assessment in determining the funds whether it iseffectively distributed or not can be seen from the company’s performance, which consists of 2 performanceswhich are the effectiveness performance of funds distribution and the collectability of loan repayment from eachperformance. Their own percentage, in 2010-2012 PT Petrokimia Gresik can be said effective in implementingthe CSR program, since the score which is obtained for three years is as much as 3 points and the effectivenesspercentage of funds distribution obtains more than 90% while the collectability of loan repayment obtains morethan 70%. PT Petrokimia Gresik can be said effective and in appropriate with the public accountabilityKeywords: Effectiveness, Public Accountability, CSR.
PERLAKUAN AKUNTANSI PPH PASAL 21 DAN PASAL 25 TERHADAP LAPORAN KEUANGAN KOPERASI Putri, Afrisa Adhita; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Self-assessment system that exists today is an effort to reform the rules of legislation that gives full trust to the taxpayers to calculate, to cut, to deposit and to report the amount of tax payable in accordance with the provisions. Through this research the researcher wants to find out how the application of the accounting treatment of income tax article 21 and article 25 on the presentation of financial statement of Cooperative. This research is qualitative and it uses the case study research methods (case study) in which the description of data is used as the object of the research is compared to SAK-ETAP about Income Taxes Accounting and Tax Law No. 36 of 2008 on Income Tax as the standard in the research. The result of the research shows that the existence of fault recording and recognition in accounting on income tax payment under Articles 21 and there are lack from the implementation of fiscal correction. As the result, there is difference on the amount of profit sharing to determine the amount of income tax owed by the Cooperative.Keywords: Tax accounting, Income Tax, Recording and Employees Income Tax Reporting, Temporary Difference, Fiscal Correction
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota Di Jawa Timur) Fauzia, Farah Wahyu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to analyze and to examine influence the local own source revenue, balance fund, andsurplusof financing budget to the capital expenditure. Meanwhile the population of this research is all thedistricts or cities in all region of East Java Province, the sampling technique used is purposive sampling, thesample of this study consists of 35 districts or cities in East Java. The research data is the secondary data in theform of Financial Examination Report of districts and cities in East Java Province in 2012-2015 periods. Theresult of the research method is quantitative and the analysis technique has been carried out by using multiplelinear regressions analysis.The result of the research shows that local own source revenue, balance fund, andsurplusof financing budget give positive influence to the capital expenditure. The results of the research supportall hypothesis which have been formulated in this research.Keywords: Local own source revenue, balance fund, surplus of financing budget, capital expenditure.

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