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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 FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK MANDIRI SYARIAH Wati, Ririn Masitoh; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to see the influence of financial performance which is proxy by buy and sell patterns, profit sharing and rent patterns which are measured by using profitability on banking which are listed in Indonesia Stock Exchange (BEI). As an important institution in the economic matters, a proper performance supervisory by banking regulator is required. The financial statement data has been retrieved from (IDX) which is begun from 1st quarter to 4th quarter in 2010-2014 periods. The sample collection method has been carried out by using purposive sampling method. Profitability is the dependent variable in this research whereas mudharabah, musyarakah, murabahah, istisnha, and ijarah are the independent variables. The statistic methods which have been applied in this research in order to analyze the financial statement to the profitability are data processing and descriptive analysis. The examination of data quality shows that the data is normally realized. The classic assumption test shows the linear correlation among independent variables in the regression model. The examination which has been done by using goodness of fit test shows that mudharabah, musyarakah, muarabahah, istisnha, and ijarah are the explanatory variables of profitability. The result of hypothesis test shows that the variable of mudharabah has significant inflluence to the profitability, meanwhile the variables of musyarakah, muarabahah, istisnha, and ijarah does not have any significant influence to the profitability.Keywords: profit sharing, buy and sell, rent, profitability.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BEI Ma’arif, Khoirul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTOne of the reasons in choosing stock is the stock return because is regarded to be able to give more expectation value more than other investment. This research is meant to find out the influence of financial performance which is calculated by using current ratio, total assets turnover, debt to equity ratio, earning per share, and Return On Equity to the stock return at manufacturing company which is listed in Indonesia Stock Exchange. The research sample is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods and it has been selected by using purposive sampling, so that 45 observations data have been obtained. The analysis method has been carried out by using multiple linear regressions, classic assumption test, model feasibility test with the F test and hypothesis test with the t test. The result of this research shows that Current Ratio (CR), Debt to Equity Ratio (DER and earnings per share (EPS) do not have any influence to the stock return. Meanwhile, the Return On Equity (ROE) and Total Assets Turnover (TAT) has positive influence to the stock return.Key words: current ratio, total assets turnover, debt to equity ratio, profitability, stock return.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Harianto, Harianto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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This study aimed to test whether capital structure consisting of Debt Ratio (DR) , Debt Equity Ratio (DER) andFinancial Performance comprised of Earning Per Share (EPS) , Return on Equity (ROE) affect the Stock Price .The population in this study is a manufacturing company that listed its shares on the Indonesia Stock Exchange(BEI) in 2006-2010 . The sampling technique used in this study is the purposive sampling in which the samplewas selected on the basis of certain considerations or criteria and the number of samples obtained in the studywas 16 Textile and Garment companies listed in Indonesia Stock Exchange (BEI). The results showed that : (1)Debt Ratio (DR) significantly affects stock price (HS) , (2 ) Debt Equity Ratio (DER) significantly affects StockPrice (HS) , (3) Earning Per Share (EPS) significantly affects Stock Price (HS) , (4) Return on Equity (ROE)significantly affects Stock Price (HS) , (5) Capital Structure and Financial Performance berengaruhsimultaneously significantly on Stock Price (HS)Keywords : capital structure ratios and financial performance , multiple linear regression analysisand the positive influence, stock price
PEMANFAATAN DATA SISTEM INFORMASI PENERIMAAN KAS PADA ASSET MANAGEMENT UNITS Sukmawati, Yuli
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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This research is meant to find out the design of cash acceptance information system by designing of AssetManagement Unit database and to find out how the utilization of data on the cash acceptance informationsystem by designing of Asset Management Unit database in the Institut Teknologi Sepuluh Nopember (ITS).The qualitative descriptive is applied as method in this research. The data collection is conducted by usingpreliminary survey and field research. The technique which is applied in order to collect the data in this researchis conducted by using observation, interview and documentation. The result of the research indicates that theasset financial SIM is an application which can perform data and information management related to thebelonged physical asset, especially in financial issues. The cash acceptance information system in the assetsmanagement units gives information which is expected to be able to assist the data utilization and themanagement decision making. The Asset acceptance SIM supports the treasurer of acceptance in monitoring thecash flow of acceptance from the assets management units. The participation of budgeting also has an influenceto the determination of service fare to the entity of UPT which exist on asset management unit. The goodcomprehension of relevan knowledge and the making of suitable service fare will play a role in determining theamount of income.Keywords: information system, cash, asset management units.
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR PADA PERUSAHAAN MULTI MEDIA Ariani, Hilda Mala; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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This research is meant to test the influence of return on assets (ROA), return on equity (ROE), earning per share (EPS), and debt to equity ratio (DER) to the market reaction on the multimedia companies which are listed in Indonesia Stock Exchange in 2010-2013 periods. The research sample has been selected by using non probability sampling. The analysis technique has been done by using multiple regressions analysis. Based on the result of multiple regressions analysis of the significance level is 5% therefore the research shows that: (1) return on assets, it has an influence to the market reaction with the significance level is 0.026. It can be accepted because the value of t-count is 2.320 which show positive direction, (2) return on equity, it has an influence to the market reaction with its significance level is 0.009. It can be accepted because the value of t-count is 2.777 which show a positive direction, (3) earning per share, it has influence to the market reaction with its significance level of 0.021. It can be accepted because the value of t-count is 2.423 which show positive directions, and (4) debt to equity ratio; it has an influence to the market reaction with its significance level of 0.026. It can be accepted because the value of t-count is 2.318 which show positive direction. Therefore, return on assets (ROA), return on equity (ROE), earning per share (EPS), and debt to equity ratio (DER) have positive influence to the market reaction.Keywords: Return on Assets (ROA), Return on Equity (ROE), Earning per Share (EPS), Debt to Equity Ratio (DER), Market Reaction
PENGARUH PROFITABILITAS, FREE CASH FLOW, INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO Prasetio, Djoko Adi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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positive and significant influence to the dividend payout ratio on automotive companies which are listed inIndonesia Stock Exchange.This research is a quantitative research type and the population is all automotivecompanies which are listed in Indonesia Stock Exchange during the 4 year periods started from 2011 to 2014.The sample collection technique has been done by using saturated sample methods, therefore 13 automotivecompanies which are listed in Indonesia Stock Exchange during the 4 years periods which start from 2011 to2014 have been selected as samples. The data analysis technique has been done by using multiple linearregressions and the hypothesis test has been done by performing SPSS 20 version. Based on the result of modelfeasibility test, it shows that the regressions model that has been generated is feasible and it can be used forfurther analysis.Based on the result of the hypothesis test, it shows that profitability, free cash flow andinvestment opportunity set variables have positive and significant influence to the dividend payout ratio in theautomotive companies which are listed in Indonesia Stock Exchange.Keywords: profitability, free cash flow, investment opportunity set, dividend payout ratio.
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)
Publisher : STIESIA

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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.
PERSEPSI AKUNTAN DAN MAHASISWA TERHADAP EKSPEKTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) Supriyantoro, Supriyantoro
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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The purpose of this research is: (1) to find out the difference of public accountants and accounting educators perception to the expectation of financial accounting standard of entities without public accountability (2) to find out the difference of public accountants and accounting students perception to the expectation of financial accounting standard of entities without public accountability (3) to find out the difference of accounting educators and accounting students perception to the expectation of financial accounting standard of entities without public accountability. The source and type of data is the primary data which is in the form of questionnaires. The respondents are public accountants who work in public accountant office (KAP), accounting educators and accounting students who study at Indonesia School of Economic Surabaya (STIESIA) and Universitas Kristen Petra Surabaya.Based on the result of discussion, it can be concluded that: (1) there is difference of perception between public accountants and accounting educators to the expectation of financial accounting standard of entities without public accountability, (2) there is difference of perception between public accountants and accounting students to the financial accounting standard of entities without public accountability, (3) there is no difference of perception between accounting educators and accounting students to the expectation of financial accounting standard of entities without public accountability.Keywords : Perception, Financial Accounting Standard of Entities without Public Accountability, Accountant, Accounting Students
PENERAPAN BALANCED SCORECARD SEBAGAI DASAR PENGUKURAN KINERJA PADA KPRI WARTANI GRESIK Apriliyana, Isma Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the balanced scorecard as the based in measuring the performance. The research methodology is using qualitative method with descriptive analysis technique by using qualitative approach. Based on the result of the performance analysis, it is found current ratio and quick ratio increases but ROI and net profit margin decreases. From the customers perspective point of view the level of customer retention increases, on time delivery shows the increase of the seeds delivery while the number of complain decreases. The internal business perspective of the cooperation has done innovations seeds, in the year of 2011 the cooperation has done the innovation by using the urea fertilizers mix and organic fertilizer, the current payment system is done by the collectors who come to the customers, previously the marketing system is done by giving the counseling. From the growth and the learning perspective which is the employee turnover shows the decrease of the quitting employees, absenteeism shows the decrease in employee’s absent, the co-operative is doing an appropriate training based on the target.Keywords: Performance Measurement, Balanced Scorecard, Performance Analysis
PENERAPAN KEBIJAKAN PENATAAN DAN SISTEM PEMUNGUTAN PAJAK REKLAME SEBAGAI SARANA PENUNJANG EFEKTIVITAS Darmanto, Dian Wulansari; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the policy of structuring and collecting of advertisement tax in Surabaya city, the data is the primary data. The result of the research analysis shows that the potency of advertisement tax in Surabaya city is considered to be great considering the trading and business which is getting improved. Local Department of Revenue and Fiscal Management (DPPKD) of Surabaya, as the management of local financial management in carrying their tasks and functions is influenced by the environmental factor, both internal and external, and some barriers of tax collection both passive and active resistance. It has been found from the result of analysis taxpayers (WP) do not comply to pay the tax, it can be seen from many advertisements which are delinquent in paying tax on the research location. Based on the result of the research it can concluded that there are many taxpayers (WP) who do not comply to pay the tax, it can be seen from many advertisement which delinquent in paying tax on the research location, the socialization which has been done by Local Department of Revenue and Fiscal Management (DPPKD) of Surabaya is held once a year only, this socialization only discusses about the local own source revenue (PAD) which has been obtained on the previous years, so it is considered to be insufficient in providing information about advertisement tax and many taxpayers (WP) who do not attend to the event, therefore there are many taxpayers (WP) who do not know the information about the collection of Advertisement Tax, and the effectiveness level to the potency of the realization of the revenue of advertisement tax has not optimal yet, since it is influenced by some constraint factors such as Tax Avoidance (paying tax in credit), Tax Evasion (paying the advertisement tax under the real potency).Keywords: Advertisement Tax, Surabaya City and Effectiveness

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