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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 EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH SEBAGAI SUMBER PAD KOTA SURABAYA Novayati, Fenni; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to analyze the effectiveness level and to find out the amount of local tax as the source of Local Own Source Revenue. The research object is local tax which has been collected by the government of Surabaya city in from 2011 to 2014. This research is qualitative research which is done by using secondary data source in the form of financial statement on the local tax revenue and the Local Own Source Revenue in 2011-2014 periods. The data collection has been done by conducting interview and documentation. The data analysis technique has been done by using the analysis of effectiveness level of local tax and the contribution analysis of local tax.The result of this research shows that the effectiveness level of local tax of Surabaya city includes the effectiveness criteria with the average effectiveness level each year is 96.25%. It can be stated that the government Surabaya city has succeeded in conducting the collection of local tax. The contribution of each local tax post to the Local Own Source Revenue city Surabaya city is in the category of very poor up to medium, in the other words the contributions of each local tax components is in the range of more than 0 percent up to 25 percents to the Local Own Tax.Keywords: Effectiveness level, contribution, local tax, Local own tax.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA INSTANSI PEMERINTAH KOTA SURABAYA Banusu, Andrea Arneyani; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to find out the influence of budget preparation participation, human resource quality, internal control system, and the use of information technology to the performance of local government institution on the Local Apparaturs Working Unit of Surabaya city. The data is the primary data. The data has been collected by issuing questionnaires to the respondents. The total amount of the research samples are the entire employees on 17 Local Apparaturs Working Units of Surabaya city and the sample collection technique has been done by using purposive sampling and the 64 respondents in 17 Local Apparaturs Working Units of Surabaya city have been selected as samples. The criteria are: civil servant i.e. the accounting department staff and budgetary department staff. The data analysis has been carried out by using multiple linear regressions analysis and the SPSS 20.0 software for windows to process the questionnaire data. The result of the research shows that budget preparation participation, human resource quality, internal control system, and the use of information technology give positive influence to the performance of the Local Government institution.Keywords: Performance, human resources quality, information technology, budget, internal control system
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP VOLUNTARY DISCLOSURE Agustin, Tabita Dwi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

Voluntary disclosure is an important thing of the company to show the condition of the company to the investors. Nevertheless, some factors which have influence to the voluntary discovery still generate various kinds of model. In accordance with the problems, the purpose of this research is to find out whether profitability, liquidity, leverage, and firm size variables have influence to the voluntary disclosure on the financial statement of manufacturing companies which are listed in IDX in 2011-2012 periods. The samples are 74 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) and these companies have been selected by using purposive sampling. The audited financial statement data has been obtained from Indo-Exchange File. The multiple linear regressions are used as the statistic method that is used to determine some factors which have influence to the voluntary disclosure. The multicolinearity assumption test shows that there is no correlation among the independent variables so multicolinearity does not occur. The heteroscedasticity assumption test shows that the variants of constant disturbance probability distribution on the whole observation of independent variables do not occur, or in the other words heteroscedasticy does not occur in this research. The result of the research shows that liquidity and firm size variables significantly have been proven to have positive influence to the voluntary disclosure of the financial statement whereas the profitability variable and leverage significantly have not been proven to have positive influence to the voluntary disclosure of the financial statement of the manufacturing companies which are listed in Indonesia Stock Exchange (IDX).Keywords: Profitability, Liquidity, Leverage, Firm Size, Voluntary Disclosure.
PENGARUH TINGKAT SUKU BUNGA BANK DAN BAGI HASIL TERHADAP DEPOSITO MUDHARABAH Azzahra, Fathimah Hanoum
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

Baitul Mal wat Tamwil is an incorporated saving and loan cooperation financial institution. Recently, this institution becomes popular in Indonesia along with the muslims spirit to find alternative economic model post monetary crisis in 1997. The BMT is based on the basic principles of economic order in Islamic religion: transparency, mutual willing, trust, and responsibility and particularly its “profit sharing” system.Quantitative method is used in this research. The data is secondary data and time series which have been obtained from Mudharabah deposit report and financial statistics of Bank Indonesia. The samples are 24 items from January 2012 to December 2013. The regression analysis is used for partial significant examination between bank interest rate and profit sharing rate and Mudharabah deposit.The result of this research gives explanation that bank interest rate has negative influence to the BMT Amanah Madinah Ngeni Waru Sidoarjo volume of Mudharabah deposit because when the interest rate of commercial or conventional banks increases, the BMT Amanah Madinah Mudharabah deposit increases as well.Then, the profit sharing has negative relation and has no influence to the volume of BMT Amanah Madinah Ngeni Waru Sidoarjo Mudharabah deposit.Keywords: Bank Interest Rate, Profit Sharing Rate, Mudharabah Deposit
PENGARUH KOMPENSASI, KEPEMIMPINAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Kustianingsih, Desi Dwi; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of compensation, leadership, and organizational culture to the employee performance. The research objects are the Village Apparatus in the District of Wringinanom which consist of Wringinanom Village, Sumberame Village, Kedunganyar Village, Kepuhklagen Village, Sumberwaru Village, Sembung Village, Kesambenkulon Village, Lebanisuko Village, and Lebaniwaras Village. The samples have been selected by using purposive sampling method. The data collection method has been used by issuing questionnaires. The respondents are 53 respondents. The multiple linear regressions analysis is used as the data analysis. The result of this research shows that the compensation has significant and positive influence to the employee performance. The leadership has significant and positive influence to the employee performance. The organizational culture has significant and positive influence to the employee performance.Keywords: Compensation, Leadership, Organization Culture, Employee Performance.
KEAHLIAN AUDITOR INTERNAL DALAM MENDETEKSI FRAUD PADA PT INTI DRAGON SURYATAMA Putra Wiyandika, Shindy Permana; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to find out the skills and the abilities of internal auditor and to find out theabilities of internal auditor in detecting fraud at PT Inti Dragon Suryatama. The research method hasbeen done by using qualitative method because this research is not meant to prove a hypothesiswhereas the data analysis technique has been carried out by using descriptive analysis quanlitativeapproach. Based on the result of the analysis and the discussion, fraud can be anticipated by goodinternal control. In order to support internal auditor in uncovering fraud which has occurred at PTInti Dragon Suryatama the skills which conform to professional standards of internal auditing (SPAI)which are categorizeed into three factors: communication ability, creativity and able to work withother people. In conducting the purchase transaction recording which has been made by PT IntiDragon Suryatama, the fraud element has been found by internal auditor, it can be seen from thepurchase transaction of EVA goods and plastics. The skills of internal auditor which have been used touncover the fraud which occur at PT Inti Dragon Suryatama have been conformed to Professionalstandards of Internal Auditing.Keywords : skills, auditor internal, fraud.
PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Febrianto, Eris Dwi Agung; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the financial ratio particularly the liquidity ratio and solvability ratio with sales growth and firm size as the control variable which have influence to the profitability of the company which has been measured by using the return on asset (ROA). The population is the food and beverages companies which are listed in IDX in 2010-2013 periods. The sample has been collected by performing purposive sampling method and 9 companies have been selected as samples. The influence of independent variables i.e.: account receivable turnover, inventory turnover, current ratio, debt to equity ratio, sales growth and firm size to the ROA which is studied by using multiple linear regressions method. The result of the research shows that only inventory turnover variable which has significant influence to the ROA. Meanwhile, the other 5 variables i.e.: account receivable turnover, current ratio, debt to equity ratio, sales growth and firm size do not have any influence to the ROA. It means that only inventory turnover can influence the profitability of the company during the years of 2010-2013 on food and beverages companies which are listed in Indonesia Stock Exchange whereas other variables do not have any influence in achieving profit.Keywords: Liquidity Ratio, Solvability Ratio, Profitability Ratio
IMPLEMENTASI TAX PLANNING PAJAK PENGHASILAN BADAN PT. INDOJAYA MANDIRI Ifadhoh, Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The tax payers has full responsibility for counting, depositing and reporting by themselves the amount of tax payableand tax liability. This research is meant to analyze maximisation of tax saving. The effort for tax saving is often doneby tax payer which is known as tax planning. Descriptive research is applied by the researcher in order to discuss theimplementation of tax planning at PT Indojaya Mandiri. The taking of company’s internal data is performed by theresearcher as a support for the validity of this thesis. The implementation of tax planning as management instrumentin income tax saving is carried out in various ways which do not violate the prevailing tax provisions. Theimplementation of tax planning which is performed by the PT Indojaya Mandiri has not maximize yet. Byimplementing tax planning there is a corporate income tax saving as much as Rp 26,627,299. Therefore, a companywill be avoided from tax waste and will be able to fulfill their tax liability when they implement proper tax planning.Keywords: Tax Planning, Tax Saving, Income Tax.
FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hutomo, Satrio
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test some factors simultaneously and partially to the factors which have the influence to the profit changes at manufacturing companies in which these factors come from independent variables which consist of current ratio, quick ratio, total asset turn over, debt to total asset ratio and return on equity variables. The result of simultaneous test shows that independent variables simultaneously have an influence to the dependent variable which is profit change is 20.2% and result of partial test shows that independent variables have no significant influence to the dependent variable which is profit change, which is indicated by signification level which is obtained from independent variables which are current ratio is 0.206, quick ratio is 0.838, total asset turnover is 0.776, debt to total asset ratio is 0.674 and return of equity is 0.823 which is bigger than α = 5% (0.05). The result shows that these factors have insignificant influence to the profit change. Keywords: Financial ratio influence to the profit change
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF PADA PERUSAHAAN MANUFAKTUR Fahriani, Melinda; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of good corporate governance (board of commissioners, board of directors, independent commissioner, and audit committee) to the action of aggressive tax which is measured by using effective tax rates on the manufacturing companies which are listed in Indonesia Stock Exchange.The population is all companies which are listed in Indonesia Stock Exchange. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. 21 manufacturing companies have been determined as samples by using purposive sampling. The multiple regressions analysis technique is used as the research analysis technique. The classic assumption test has been done before the data is processed. The result of test shows that there is no heteroscedasticity, autocorrelation, and multicolonearity.The result of good corporate governance test to the action of aggressive tax shows that the board of commissioners, board of directors, and independent commissioners show that the existence of influence to the action of aggressive tax. Meanwhile, the audit committee does not have any influence to the action of aggressive tax which has been conducted by the company.Keywords: Good Corporate Governance, Effective tax rates, The Action of Aggressive Tax.

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