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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 RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN SEMEN DI BURSA EFEK INDONESIA Khoidha, Rhesti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The purpose of research is to conduct whether the companies which are examined are the financial performance of cement companies in the IDX which are considered from liquidity ratio, the financial performance of cement companies in the IDX which is considered from solvability ratio, the financial performance of cement companies in the IDX which is considered from activity ratio, and the financial performance of cement companies in the IDX which is considered from profitability ratio. Descriptive qualitative approach is used by the researcher as the data analysis. It is performed by collecting, presenting and analyzing the data by using financial ratio analysis. Based result of inferential research concludes that when PT Indocement Tunggal Prakarsa Tbk is seen from the liquidity ratio and solvability ratio point of view, its liquidity ratio and solvability ratio are the best. When it is seen from the activity ratio and the profitability ratio point of view PT Semen Gresik is the best. Meanwhile, when it is seen comprehensively from all existing financial ratios, PT Semen Gresik Tbk is the best of the rest.Keywords: financial report analysis, financial ratio, cement company.
PENGARUH PAJAK, RETRIBUSI DAERAH, DAU, DAN DAK TERHADAP ALOKASI ANGGARAN BELANJA MODAL Wahyudi, Maria Valencia; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out whether Local Tax, Local Retribution, General Allocation Fund, and Special Allocation Fund, have influence to the Allocation of Capital Expenditure Budget on East Java districts/cities. The population and samples of this research are 6 Local Governments on district and cities in East Java. This research applies quantitative method which focuses on hypothesis test, analyzed the data, measured, and the conclusion is obtained is the generalization. The data collection method applies the purposive sampling method from the secondary data which has been done by collecting, recording, and processing the data which is related to the research during the last 5 years, in 2009-2013 periods. The data analysis has been done by using multiple linear regressions with SPSS (Statistical Product and Service Solutions) as the application instrument. The result of this research has proved that simultaneously local tax, local retribution, general allocation fund, and special allocation fund, have significant influence to the allocation of Capital Expenditure Budget on districts/cities in East Java, it can be explained by the value of Adjusted R Square is 0.904 which shows that the independent variable can explain the dependent variable which is 90.4% whereas the remaining is 9.6% is influenced by other factors. Partially the local retribution variable has significant influence to the allocation of capital expenditure budget whereas the local tax, general allocation fund, and special allocation fund do not have any significant influence to the allocation of capital expenditure budget. Keywords: Local Tax, Local Retribution, General Allocation Fund, Special Allocation Fund, Capital Expenditure.
PENERAPAN ANALISIS SWOT DALAM PERUMUSAN STRATEGI BERSAING PADA EDDY JAYA PHOTO Rahayu, Dewi Tri; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out and to conduct the SWOT analysis as the fundamental of the strategypreparation in order to create the competitive advantage in Eddy Jaya Photo. The research is conducted by usingqualitative methods which consists of internal and external factors identification. Internal factors consist of goodreputation, product and service quality, experienced and professional employees, customer trust, incentive givento the employees, the inappropriate facilities, the promotion strategy which is not widely yet, the lack of HR, thecompany location, and the service of video editing is from the outside of the company. External factors consistof complete offering product, PAPVOS organization, good corporation with organized event, there are new andyoung photographers, the competition among competitors, the changes of customer taste, and credibility. Theresult of this research shows that the company uses the SO strategy and differentiation strategy as the competestrategy. Based on the result of the research it can be concluded that by conducting the SWOT, the process ofstrategy preparation it can create the competitive advantage from the company.Keywords: SWOT Analysis, Strategy, Competitive Advantage.
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.
ANALISIS KARAKTERRITIK PERUSAHAAN DALAM MEMPREDIKSI LUAS UNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Setyono, Rieslian Yunevida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to test and to analyze the company characteristic which consist of company’s size, company’s profile, profitability, leverage, and liquidity which is used in order to predict the CSR scope. The analysis technique is using Logistic Regressions because the independent variable is the mix between the continuous variable and category, while the dependent variable is a dummy variable. The company’s size is measured by using Log n (total asset), company’s profile is measured by classifying of the company’s high profile and low profile, profitability is measured by using Return On Asset, Leverage is measured by using Debt To Equity Ratio, and Liquidity is measured by using current ratio. The scope of CSR disclosure is measured by using Global Reporting Initiative (GRI) in 2006. The samples are 29 manufacturer companies listed in Indonesia Stock Exchange in 2010-2012 and the number of analyzes units are 87. The samples are determined based on the purposive sampling technique by using the criteria which has been determined by the researcher. The research result shows that the profitability can be used to predict the disclosure of the CSR scope), while the company’s size, company’s profile, leverage, and liquidity cannot be used to predict the disclosure scope of CSR. it shows that the variables of the company’s size, profile, leverage, and liquidity have been assumed less relevant in disclosing of the CSR scope.Keywords: company’s size, company’s profile, leverage, liquidity, disclosure of the CSR scope.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH Ardiansyah, Oni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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The purpose of this research is to find out and to prove empirically the influence of Local Own Source Revenue (PAD) and General Allocation Funds (DAU) to the direct expenditure and indirect expenditure allocation at Mojokerto regency/city from 2011 to 2013. The research method is quantitative research method with secondary collection technique. The object of the research is realization report document of Local Government Budget (APBD) of Mojokerto regency/city which has been obtained from Directorate General of Local Government Fiscal Balance website in the internet from 2011 to 2013. Based on the result of F-test gains the adequate result of regression model since the whole Local Own Source Revenue variable and General Allocation Fund can explain to the direct expenditure and indirect expenditure allocation at Mojokerto regency/city. The result of t-test at indirect expenditure allocation shows the opposite result. While the determination coefficient value (R2) which has been showed by Adjusted R2 gains result 0.932 or 93,2% shows that Local Own Source Revenue and General Allocation Fund can explain Direct Expenditure Fund variable 93%. While the influence of the Local Own Source Revenue and General Allocation Fund to the Indirect Expenditure Allocation from correlation coefficient (R) is 0.995 or 99.5%.Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Direct Expenditure Allocation (ABL), and Indirect Expenditure Allocation (ABTL)
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Andika, Aries Prasetyo; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of assets structure, firm size, profitability and business risk to the capital structure of the banking companies which are listed in the IDX in 2011-2014 periods. In running the business, company has important aspects. One of the important aspects is financial aspectin which the financial aspect has important role about the decision making related to the capital of the company. The company can select the combination of right financing sources in order to be able to provide the optimal profit. The samplesare 14 banking companies which are listed in Indonesia Stock Exchange (IDX) and they have been selected by using purposive sampling technique. The analysis technique has been done by using multiple regressionsand classic assumption test which consists of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile the hypothesis test has been done by using goodness of fit test and t test with SPSS program 21 version. Based on this result of multiple regressions analysis with the significance level 5%, this research shows that the assets structure has negative influence to the capital structure; meanwhile firm size, profitability and business risk have positive influence to the capital structure.Keywords: profitability, firm size, business risk, assets structure capital structure.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Sopiah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThe purpose of this research is to find out firm size, profitability, and liquidity and growth opportunity to the firm value. In this research, the sample collection technique is determined by the amount of samples i.e. 10 automotive companies. This research applies multiple linear regressions analysis and the application SPSS 20 version.The result of this research shows that: (1) simultaneously the variables of firm size, Growth Opportunity, Liquidity, Profitability have influence to the firm value. (2) Partially firm size variable does not have any influence to the firm value. And the sign of the coefficient is positive which is shown by the linear correlation between firm size and firm value. (3) Partially Growth Opportunity variable does not have any influence to the firm value. The positive sign is shown by the correlation between Growth Opportunity and firm value. (4) Partially the Liquidity does not have any influence to the firm value with the negative sign shows direction between liquidity and firm value. (5) Partially profitability has influence to the firm value with the positive direction shows the linear direction between profitability and firm value.Keywords: Firm Size, Growth Opportunity, Liquidity, Profitability, Firm Value.
PENGARUH PEROLEHAN BONUS SWBI DAN IMBALAN PUAS TERHADAP PEMBIAYAAN PERBANKAN SYARIAH Saptohadi, Totok
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
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Problems which are encountered by Shariah Banking is the difficulties in controlling its liquidity efficiently, considering the opportunity to invest immediately the received saving funds as well as the difficulties in liquidifying the in progress investment funds when there is withdrawal in critical situation, so the Shariah banking withhold its liquidify instrument in a bigger amount than the conventional banking. This matter causes the average income of syariah banking reducing. The purpose of this research is to analyze some factors which influence bonus acquisition at SWBI and reward at PUAS to the shariah banking financing. Reporting research is applied as method in which the researcher obtains the secondary data from Bank Indonesia in the form of monthly data and annual data of Shariah Commercial Bank and Shariah Business Unit from all over Indonesia which is packed in the form of statistic in 2006-2010 periods. The result of hypothesis test states that simultaneously the SWBI and PUAS variables have significant influence to the financing level while partially the SWBI variable has significant influence, while the PUAS variable has no significant influence to the financing level.Keywords: Wadiah Certificate of Bank Indonesia, ShariahInterbank Money Market, Shariah Banking Financing
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Rupianti, Yayuk
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
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The purpose of this research is to prove the influence of the company size, the business risk, and theprofitability on the capital structure which go in the companys manufacturing of the basic industryand chemical sector which is listed in the Indonesia Stock Exchange (IDX). This research usessecondary data which was in the form of financial report for the period of December 31st 2011, which islisted on the Indonesia Stock Exchange (IDX). As many as 60 companies are used as sample in thisresearch. Classic assumption test, multiple linear regression analysis, t-test, F-test, and thedetermination coefficient of the size of the company, business risk, and profitability, as the independentvariable are used as the data analysis. (1) the company size variable partially has no significant effectto the capital structure; (2) Risk Business variable partially gives negative effect and significantlyinfluence to the capital structure; (3) profitability variable partially gives positive effect andsignificantly influence to the capital structure.Keywords: Capital Structure, Company Size, Business Risk, Profitability

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