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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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KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research are to recognize financial performance of Tuke Jung Credit Cooperation from health level aspect of credit cooperation period 2009-2011, know about anything problems that faced by credit cooperation, and give solution in problem solving that encountered by credit cooperation. The result of the research indicates that Tuke Jung Credit Cooperation experienced fluctuation in 2009 taken score 75,95 and included fairly well predicate, in 2010 taken score 82,7 and get good predicate, and in 2011 get score 73,95 get fairly well predicate. Fluctuation happened because cooperation own several problems that are greater risk, bigger debts of cooperation member and business expenses, big regional cross loan debt, unable to fulfill whole short term obligation, less of SHU, did not have limitation lending given to its members and only have one business that is loan and borrow the money. Therefore suggested Tuke Jung Credit Cooperation have policy by giving loan accompanied collateral in detail and clearly and selective in give loan to members, make limitation loan to member appropriate with own modal, should pressure business expenses and cooperation (interest of regional cross loan debt and risk cost), in long term must proposed interest decrease for regional loan cross. Keywords: Cooperation health level, financial performance, Regulation of Ministry of Cooperation and Small Enterprises Number 14 of 2009.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA Yolanda, Desinta Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of financial ratio significantly to the profit changes. The population in this research is Property and Real Estate industrial companies which are listed in the Indonesia Stock Exchange which publishes its financial report from 2008 to 2011. The sample collection technique is conducted by using purposive sampling, 17 companies samples in this research. The data analysis which is used in this research is the multiple linear regressions and hypothesis test which is conducted by applying 17th version SPSS software. This research uses four independent variables as the indicator of assessment influence company profit change which is performed by using Quick Ratio, Total Assets Turnover, Debt to Total Assets Ratio, Net Profit Margin. The result indicates that partially only Total Asset Turnover and Net Profit Margin which has significant influence to the profit changes, while Debt to Total Asset Ratio has significant negative influence to the profit changes while Quick ratio has no significant influence to the profit changes. But, simultaneously, Quick Ratio, Total Asset Turnover, Debt to Total Asset Ratio and Net Profit Margin has significant influence to the profit changesKeywords: Quick Ratio, Total Assets Turnover, Debt to Total Assets Ratio, Net Profit Margin, and Profit Changes.
PENILAIAN KINERJA RUMAH SAKIT DAERAH KOTA BLITAR: PRESPEKTIF VALUE FOR MONEY Prastiwi, Elisa Eka; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out how the measurement concept of value for money is implemented in assessing the performance of Rumah Sakit Umum Daerah Mardi Waluyoof Blitar city.This research conducted by using qualitative approach. The data collection technique is carried out by using documentary and interview technique whereas the data analysis technique is carried out by using descriptive qualitative.The result of research shows the hospital has successfully achieved the expected efficiency and effectiveness level. The efficiency performance considered from comparison between input and output in which work program plan and activity of agency can be achieved and realized in accordance with expected target. Meanwhile, the effectiveness performance can be seen from the results of achievement input and output in objectives can be realized in accordance with the expected target. Even though the efficiency and the effectiveness of performance the hospital can be achieved, nevertheless the development to performance indicator value for money is needed. So, it can explain comprehensively performance achievement the hospital either it is seen from management capability in obtaining and using their economic resources or the capability in achieving operational objectives.Keywords: Performance, Hospital, Value for Money
PENGARUH PRAKTIK CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP AUDIT REPORT LAG Kuslihaniati, Desi Fia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of corporate governance practice and the characteristics of the companies to the audit report lag on companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The samples have been selected by using stratified random sampling and 320 annual financial statements have been obtained from the official sites Indonesia Stock Exchange (www.idx.co.id). The test has been done by using multiple linear regressions analysis and SPSS 20 version instrument and the independent variables i.e.: independent board of commissioners, meeting of board of commissioner, independent board of directors, meeting of board of directors, meeting of audit committee, firm size, profitability, firm type, and audit quality to the dependent variable i.e. audit report lag. The result of the research shows that 4 variables have an influence and 5 variables have not got any influence by audit report lag. Four variables which have negative and significant influence to the audit report lag are meeting of audit committee, firm size, profitability, and firm type. Five variables which do not have any influence to the audit report lag are independent commissioner, meeting of board of commissioner, independent board of directors, meeting of board of directors, and audit quality.Keywords: Corporate Governance, Characteristic of the Company, Audit Report Lag.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Santoso, Erna; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

Reformation has brought changes to the form of government in Indonesia, which in the beginning it wascentralization now it becomes decentralization structure. The local government is given wide rights andauthorization to manage their own local business and the local government is required to maximize their localpotential to fulfill their local expenditure including the capital expenditure. Therefore, this research is meant totest whether the economic growth, local own source revenue, and Balance fund give influence to the capitalexpenditure to the districts / cities in East Java. The population is all the districts / cities in East Java and thesecondary data and the sample collection technique has been carried out by using purposive sampling method.Based on the predetermined criteria 108 from 36 districts / cities in East Java, with the observation term is 3years from 2013 to 2015 have been selected as samples. The analysis method has been conducted by usingmultiple linear regressions analysis and the application instrument of Statistical Product and Service Solutions(SPSS). The result of this research shows that economic growth does not have any influence to the capitalexpenditure. Meanwhile, local own source revenue and balance fund has positive influence to the capitalexpenditure. Simultaneously, the independent variables have significant influence to the dependent variable withits significance level is 0,000.Keywords: Economic growth, Local own source revenue, balance fund, capital expenditure.
MANFAAT BIAYA KUALITAS DALAM UPAYA PENINGKATAN PRODUKTIVITAS PERUSAHAAN Kusumawati, Rika
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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This research is meant to comprehend whether the quality cost will be useful in order to improve the company’s productivity and to analyze the influence of quality cost to the use of raw materials. By using PT Gunawan Dian Jaya Steel as the subject of the research, the quality costs are the subject of analysis which consists of prevention cost, assessment cost, internal failure cost, external failure cost. Qualitative approach with case study method as the research design to find the correlation of quality costs to the company’s productivity is used in this research.It can be concluded from this research that the reporting of quality cost is proven to be useful in order to improve the productivity of PT Gunawan Dian Jaya Steel. It can come into reality since the company has successfully done the saving of raw materials and controlling the labors in 2010-2012 periods.Keywords: Quality Cost, Prevention Cost, Internal Failure Cost, External Failure Cost
PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN: PENGUNGKAPAN ISU LINGKUNGAN SEBAGAI VARIABEL PEMODERASI Sintyawati, Erica Adelia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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The purpose of this research is (a) to prove the influence of earnings management to the company’s value; (b) to prove whether the existence of the disclosure of environmental issue which is disclosed by the company will strengthen or weaken the relationship between earnings management and company’s value. Earnings management is measured by discretionary accrual by using Jones (1991) model. Tobin’s Q is used as the proxy of company’s value in this research. The disclosure of environmental issue is measured by environmental disclosure index in GRI (Global Reporting Initiative) standard.The samples are manufacturing companies which are listed in Indonesia Stock Exchange. The data is obtained from 2010 – 2012 period annual report of manufacturing companies which are listed in Indonesia Stock Exchange. Samples are obtained by using purposive sampling method. There are 29 manufacturing companies which meet the research sample criteria; thus, 87 observations have been obtained. Multiple linear regression analysis is the statistics method which is used in this research.The result of research shows that: (a) earnings management has no influence to the company’s value; (b) the disclosure of environmental issue negatively moderated the influence of earnings management to the company’s value.Keywords: Earnings Management, the Disclosure of Environmental Issue, Company’s Value
ANALISIS EFEKTIVITAS SISTEM AKUNTANSI PENGGAJIAN KARYAWAN PT. IMPERIUM JAYA PERKASA Kristiana, Yuyun
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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Abstract

Salary is the payment of remuneration that has been done by permanent employees which is regularly paid at the end of the month. Good accounting system and payroll procedure is required to overcome any deviations in the payment of salary and wages in order to make it runs effectively. The purpose of this research is to find out whether the payroll accounting system on PT. Imperium Jaya Perkasa has run effectively. Based on the result of the interview result, the researcher concludes that the payroll accounting system on PT. Imperium Jaya Perkasa, in general, can be categorized quite well and it has run effectively when it is considered from the payment of employees’ salary that is never late, but the recapitulation document of employees’ salary needs to be added in order to make it easy in the calculation of payroll for each department.Keywords: Salary, Payroll Accounting System, Documents in Payroll.
PENGARUH MEKANISME GCG DAN PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN Djazilah, Rachma; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to examine the influence of good corporate governance mechanism and the disclosure of corporate social responsibility to the financial performance of the company which is reflected in the return on equity (ROE). This sample collection method in this research has been carried out by using purposive sampling in which the sample is collected by conducting selection based on certain criteria in accordance with what is determined by the researcher. Based on the sample collection method, 78 of 26 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) over 3 periods from 2012 to 2014 have been selected as samples. The analysis method is quantitative which has been carried by using classic assumption test and multiple linear regressions analysis. The result of the research shows that one of the good corporate governance mechanisms is the proportion of the board of independent commissioner and institutional ownership has an influence to the financial performance which is reflected in the return on equity (ROE). Meanwhile, the variables i.e. audit-committee, managerial ownership and disclosure of corporate social responsibility (CSR) do not have any influence to the financial performance which is reflected in return on equity (ROE).Keywords: Good corporate governance, disclosure of corporate social responsibility, and financial performance.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Charendra, Oktaviana Dian; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTPublic accountants have an obligation to maintain audit quality, it can be determined by two things: thecompetence and the independence. Therefore the aim of this research is to analyze the influence of competenceand independence of the auditor to the audit quality.The population is the entire staff auditor at the PublicAccountant Firm (PAF) in Surabaya. The sample collection technique has been done by using simple randomsampling or simple random which is done by selecting it directly from random population and it has generatedas many as 50 respondents from 10 PAF auditor in the city of Surabaya. The data is the questionnaires whichhave been issued in PAF, this research has been done by using multiple linear regression analysis model.It hasbeen found from the result of the research that the competence and the independence give positive influencetothe audit quality, it shows that when the level of competence and independenceof the auditor is the level of auditquality which has been generated will be high as well.Keywords: Audit quality, competence, independence.

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