cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 16   17   18   19   20 
PENGARUH GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI HUBUNGAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN Kristanti, Emy Wahyu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test: (1) the influence of profit management to the firm value, (2) the influence of GCG to the firm value and (3) the influence of GCG as the moderate correlation of earnings management to the firm value. In this research the earnings management is measured by using discretionary accrual and by applying Modified Jones Model, firm value is measured by using Tobin’s q ratio, and GCG is measured by using factor score in Wahidahwati’s research (2012). The population of this research is manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The sample collection technique has been done by using purposive sampling, and 305 sample companies sample during 5 years have been obtained. This research has been done by using multiple linear regressions analysis technique and by applying the interaction method. The result of this research shows that: (1) the earnings management does not have any influence to the firm value. (2) GCG has positive influence to the firm value. (3) GCG as the moderate variable does not able to weaken the influence of earnings management to the firm value.Keywords: Earnings Management, Firm Value, GCG.
ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL PONDOK ASRI ARIFIANTO, TEGUH; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the modern era with tight competition, cost distortion will occur when the calculation of room baseprice is not exactly right. It has made the management party requires more accurate method in determiningroom base price. This method is Activity Based Costing since this method charges cost based on the activities soits accuracy level is better. This research has been conducted at Hotel Pondok Asri and qualitative research withdescriptive approach and 2014 company data. The data collection has been carried out in three stages: first stage,direct observation is conducted directly to the room service activities; second stage, conduct interview to themanager about the hotel services and third stage, conduct documentation by recording and data collecting andthe amount of cost. Based on the result of the analysis about the comparison of the calculation of traditionalmethod room base price and Activity Based Costing for room types i.e. Standard A, Standard B, Standard C andFamily Room when it is done by using Activity Based Costing, the room base price is low. Meanwhile, the roomtype i.e. Penthouse indicates high cost of room base price. Activities in Activity Based Costing System becomesthe point of cost accumulation i.e. costs are traced to activities and these activities are traced to products whichare based on the use of products.Keywords: Room base price, activity based costing, activities
PENENTUAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN VARIABEL COSTING Fitrah, Rezandra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

When new companies emerging in the field of business and the same product is a competition that must be faced in a healthy. Efforts to do so the company remains exis, by improving product quality, intensified the promotional, such as by determining a competitive price. The purpose of the study was to determine and analyze whether the sale pricing Starmugs Coffee products allow businesses to thrive and survive in the business competition is quite tight. This research use quantitative data that presented by a numbers. In the calculations using the Cost Plus pricing method with a variable approach for product costing drinks coffe latte, capucino, or machiatto. The results showed that the determination of the selling price and cost plus pricing method through the variable costing approach can facilitate the management in making decisions, especially in determining the selling price of the product is to calculate the variable cost plus a mark-up, besides that in the event of changes in variable costs, management can immediately adjusting the selling price without having to calculate the overall cost.Keywords : sales price, costing variable, cost Plust pricing method.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KINERJA KEUANGAN PERUSAHAAN Agustiar, Denni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In Indonesia Good Corporate Governance concept has already been discussed since the middle of 1997, when the economic crisis overwhelmed this country. In order to overcome the company’s management system thus the businessmen in Indonesia have an agreement about the implementation of Good Corporate Governance as the appropriate company management system and in order to be free from the economic crisis which overwhelms Indonesia. This research is meant to analyze the implementation influence of Good Corporate Governance to the company financial performance which is measured by using ROA, ROE and ROI. The samples are 33 companies which are listed continuously in the Corporate Governance Perception Index and the Indonesia Stock Exchange from 2010 to 2012, purposive sampling is used as the research method. The type of data which is used in this research is the secondary data in the form of composite rating value (Corporate Governance Perception Index) and the financial statement through IDX. The simple linear regression analysis is used as the data analysis.The result of research shows that Good Corporate Governance partially has no influence to the financial ratio which is proxy by ROA (Return on Assets), ROE (Return on Equity) and ROI (Return on Investment), this condition shows that the implementation of Good Corporate Governance has no influence to the total equity and the total assets which have been used to gain profit.Keywords: CGPI, IDX, Financial Performance
PENGARUH AUDIT OPERASIONAL TERHADAP PENJUALAN TIKET BERLANGGANAN PADA PT. JASA MARGA Puspitaningrum, Dwinita Ambar
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to test and to analyze the influence of the implementation of operational audit to the toll subscribe ticket selling which has been carried out by PT Jasa Marga Surabaya Gempol branch, the data is the primary and secondary data, the object of the research is PT Jasa Marga Surabaya Gempol branch which is located on Plaza Tol Kota Satelit Jl. Mayjen Sungkono Surabaya. This research uses quantitative analysis case study method by formulating hypothesis which is done by using t-test and F-test and the following steps is conducting statistics test to accept or deny the hypothesis. The field research has been carried out as data collection technique. The field research is carried out by distributing questionnaires to the respondents. The result of analysis and discussion is that the presence of operational audit which has been carried out to this company has significant influence to the subscribe ticket selling although there is a minor mistake such as the lack of communication between the employees and the operational audit party. Improvement will always be conducted on the performance of operational audit so the influence of operational audit is in accordance with the procedure and the regulation in the company.Keywords: Auditing, Operational Audit, and Selling
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Jaladri, Engson Qinaris; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to test empirically the influence of human research quality, internal control system, facilities and infrastructures, and organization commitment to the effectiveness of the implementation of accrual based government accounting standard. This research is used qualitative approach. The sample collection method has been done purposive sampling. The data is primary data which has been obtained by issuing questionnaires. The data analysis technique has been carried out by using multiple liniear regressions. The result of this research shows that human resources do not have any influence to effectiveness of the implementation of accrual based government accounting standard. Meanwhile, internal control system, facilities and infrastuctures, and organization commitment has positive influence to the effectiveness of the implementation of accrual based government accounting standard.Keywords: Accrual based government accounting standard, human resources quality, internal control system, facilities and infrastuctures, organization commitment
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM PADA BELANJA MODAL Jemparut, Maria Selcindya; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research is to examine whether local own source revenue and general allocation fund give influence to the capital expenditure on the government of districts / cities in East Java. The data is the local own source revenue and the general allocation fund is originated from the realization of the report of Local Budget of districts/cities in East Java in 2013-2015 periods, it has been obtained directly from the Audit Board of the Republic of Indonesia of East Java. The samples have been determined by using purposive sampling on districts /cities in East Java. Based on the predetermined criteria 108 samples. The hypothesis test has been done by using multiple linear regression analysis. The result of the research shows that: (1) local own source revenue give positive influence to the capital expenditure because when the acceptance of the local own source revenue is getting high, the capital expenditure which has been budgeted will be high; (2) general allocation fund give positive influence to the capital expenditure because when the acceptance of general allocation fund is getting high, the capital expenditure which can be allocated will be high.Keywords: local own source revenue, general allocation fund, capital expenditure
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN PADA HARGA SAHAM Safira, Zhara; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purposes of this research are: (a) to find out the influence of the disclosure of Corporate Social Responsibility on the stock price; (b) to find out the influence of financial performance on the stock price. The samples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2013 periods; the samples are 37 companies which have been selected by using purposive sampling. The multiple linear regressions analysis is used as analysis technique. The result of this research shows that i.e.: (a) the disclosure of Corporate Social Responsibility does not have any significant influence to the stock price. The absence of significant influence means that the public does not notice the information which has been delivered by the company about the concern of the company to the social problems, so that it does not have any influence to the demand of the investors request of the company stock, finally it does not give any significant influence to the stock price; (b) Return On Assets has positive influence to the stock price. A good development on return on assets will add the investors’ belief to the magnitude of the profit that can be provided by the company. When the demand of the investor to the company stock is large, this can have influence to the enhancement of stock price; (c) the return on equity has positive influence to the stock price. The value of return on equity is high it is an encouraging matter for the investors when the profit which is provided for the investors is getting larger, the investors will be interested in purchasing the company stock. If the demand of the investors to the company stock is quite large, it will have influence to the enhancement of the stock price.Keywords: Corporate Social Responsibility, Return on Assets, Return On Equity and Stock Price.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENGADOPSIAN EMPLOYEE STOCK OPTION PROGRAM Septarina, Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to find out the comparison of company financial performance which consists of financialratios such as net profit margin, return on assets, return on equity, and total assets turnover before and afteradopting Employee Stock Option Program (ESOP). The samples are taken by using purposive sampling methodand as many as 10 companies are selected by the researcher. The descriptive analysis technique is applied in thisresearch as the data analysis technique. The analysis is conducted by comparing the company financialperformance 1 year before and after the adoption of ESOP. The result indicates the 1 year period of companyfinancial performance after the adoption of ESOP which consists of financial ratios i.e. net profit margin, returnon assets,andreturn on equity are undergoing decreasing, while financial ratio of total assets turnover isundergoing increasing when it is compared to the 1 year period company financial performance before theadoption of ESOP. The comparison result of 1 year period of company financial performance before and 2 yearsafter the adoption of ESOP is similar to the comparison result of 1 year period of company financial performancebefore and 1 year after the adoption of ESOP.Keywords: Employee Stock Option Program(ESOP), Financial Performance, Financial Ratio
PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA Mulyati, Yulia Sri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Qualitative descriptive method is applied in this research by performing data collection technique through questionnaires, documentation, observation, and interview.The result of this research indicates that the company performance from: (1) financial prespective is quite well since the ROI has undergone improvement for the last two years; (2) customer perspective in general has already in appropriate with the expectation, it can be seen from the customers’ prespective level and the customers and employees satisfaction are quite good; (3) In the internal business process prespective a description is obtained that PT Aweco Indosteel Perkasa Surabaya is in the production process of its products effectively, but it is inefficient from the analysis manufacturing cycle efficiency (MCE) since the production level is still low; (4) In the learning and growth prespective it can be carried out properly since it has been implemented in order to improve employees’ capability by providing trainings and seminars to the whole employees evenly. It can be evaluated from the four prespective that PT Aweco Indosteel Perkasa Surabaya performance indicator is already quite well. Keywords: Performance Measurement, Balanced Scorecard, Return On Investment and MCE

Page 18 of 95 | Total Record : 950

 16   17   18   19   20 

Filter by Year

2012 2018


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue