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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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PENGENDALIAN PIUTANG YANG EFEKTIF DALAM USAHA MENINGKATKAN PERPUTARAN PIUTANG PT. HERVITAMA INDONESIA Andriyani, Fifin
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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Abstract

This study aims to control effectively the accounts receivable to increase the companys receivables turnover. The analysis used is the analysis of the ratio , accounts receivable turnover analysis and analysis of the billing period. Based on the companys credit policy determination of repayment period is 30 days . The company does not yet have syarat-syarat/ketentuan credit sales . The implementation of the companys credit policies based only instruction directors in an effort to fulfill sales targets ( turnover ) . Year 2010 for doubtful accounts of Rp . 58,345,295 . The company implemented a backup method of allowance for doubtful accounts . Investment Analysis Everage in 2010 the company showed the amount of money invested in a single receivable turnover is quite high . This is because the average length of the repayment of the past due receivables . Analysis of the companys liquidity ratio in 2010 showed 120 % of the current ratio , cash ratio of 0.7 % at , and quick ratio at 116 % .Keywords: Credit Policy , Control Accounts Receivable , Cash Flow Effectiveness .
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING Libyanita, Mayangtari; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of intellectual capital to the financial performance of Syariah banking with competitive advantage as the intervening variable. The population is Syariah Commercial Banks which are listed in Bank Indonesia in 2010-2014 periods which is done by using the financial statement data which has been obtained by using purposive sampling and based on the determined criteria, so ten Syariah Commercial Bank which have met the criteria have been selected as samples. The criterion of sample collection are: 1) Syariah Commercial Banks which are listed inBnak Indonesia; 2) Syariah Commercial Banks which consecutively publish their annual financial statement in 2010-2014; 3) Syariah Commercial Bankswhich have a complete data that is required in the research variable and the syariah commercial banks have positive profit. The analysis technique has been done by using linear regressions analysis and path analysis. Based on the result of linear regressions analysis and path analysis with its significance rate is 5% so that the result of this research shows that: 1) VAIC variable has significant and positive influence to the CA. 2) CA variable has significant and positive influence to the ROA. 3) VAIC variable has significant and positive influence to the ROA. 4) CA variable is mediated VAIC to the ROA.Keywords: Intellectual Capital, Competitive Advantage, Return On Assets
PENGARUH UKURAN PERUSAHAN, KINERJA KEUANGAN DAN JENIS INDUSTRI TERHADAP AUDIT DELAY Alfianto, Fandi Wahyu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is about audit delay problem which is related to the firm size, profitability, solvability, liquidity, and industrial type is the related research of audit of financial statement. The audit of financial statement is mean to provide opinion about the fairness and the appropriateness of financial statements with the existing principles. The timeliness of submitting financial statement is an important determinant for the level of usefulness of this report. Slow audit process in audit research terminology is known as audit delay. This research is based on corporate internal factor which is considered to be more influential to the audit delay. The object of this research is the financial statement of LQ 45 index companies which are listed in Indonesia Stock Exchange in 2013-2015 periods and these companies have been selected by using purposive sampling. This research has been conducted by using multiple regressions analysis. The independent variables are: firm size, profitability, solvability, liquidity, and industrial type. Meanwhile, the dependent variable is audit delay. The result of this research shows that simultaneously profitability, liquidity, and industrial type have significant influence to the audit delay. Meanwhile, firm size, and solvability does not have any significant influence to the audit delay.Keyword : Audit delay, profitability, solvability, liquidity, industry type.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA Wahyono, R. Erdianto Setyo
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 12 (2012)
Publisher : STIESIA

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Abstract

This study aims to examine the effect of corporate governance on earnings managementpractices in the banking industry that are listed in the Indonesia Stock Exchange (ISX). CorporateGovernance Mechanisms used in this study is the internal mechanism. The population used in thisstudy is a banking company public limited company and the national private banking companies listedon the Indonesia Stock Exchange (ISX) in 2008-2010. Research data obtained from ISX andIndonesian Capital Market Directory (ICMD) where there are 31 companies listed on the StockExchange of banking during the period 2008-2010. Sample selection is done by purposive samplingmethod. Of the sampling method, collected 66 observations from 24 companies that went publicbanking / 3 years. By using simple regression analysis as a method of research, the results showed thatthe mechanism of corporate governance have an insignificant effect on earnings management inbanking companies go public are detected by using a specific model of accrual of Beaver and Engel(1996). The results of these studies indicate that the mechanism of corporate governance by thebanking company is not effective in reducing earnings management practices. Therefore, based on theresults of this study concluded that corporate governance mechanisms do not work effectively inimproving the performance of the banking company.Keywords: Corporate Governance, Internal Mechanisms, Earnings Management
SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) ATAS SISTEM AKUNTANSI KAS UMUM NEGARA (SAKUN) (Studi Pada Kantor Pelayanan Perbendaharaan Negara Surabaya I) Maulida, Oktaviyani Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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The purpose of this research is to find out and to evaluate the government internal control system over the general state treasury accounting system (SAKUN). The research paradigm is positivistic with qualitative approach. The result of analysis shows that the implementation of government internal control system is quite good when it is seen from the organization structure, control environment, communication and information, aspects as well as monitoring. The government internal control system has implemented the regulation reference of the Director General of the Treasury’s decision No KEP-34/PB/2013 of the Governance Implementation of Internal Compliance Tasks within Directorate General of Treasury Environment. Nevertheless, there is a little chance of error in the process of general state treasury accounting system (SAKUN). Moreover, monitoring in its implementation is required by the management department of Work Unit. In general it can be concluded that the internal control system is quite good and each employee understand the regulation of internal control system which has been determined by the Government.Keywords: Government Internal Control System, the General State Treasury Accounting System (SAKUN), Internal Compliance Unit (UKI).
PENERAPAN PSAK NO.34 DALAM PENGAKUAN PENDAPATAN JASA KONSTRUKSI PADA PT. ADHI KARYA (PERSERO) Tbk SURABAYA Ashari, Rizky Kurniawan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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In the construction company there are specific things in determining the timing of income. The implementation of the revenue recognition has no influence to the company’s cash flow. This research is carried out to find out the suitability of the implementation of revenue recognition at PT. Adhi Karya (Persero) Tbk Divisi Konstruksi IV Surabaya by using Accounting Standard Statement (PSAK) No. 34 about the Constructions Contract Accounting. Descriptive method is used as analysis method which describes a condition objectively so the solution of a problem that is encountered by the company is obtained. The results of this study show that PT. Adhi Karya (Persero) Tbk Divisi Konstruksi IV Surabaya in recognizing their construction service revenue has been using completion percentage method that is suitable with Accounting Standard Statement (PSAK) No. 34 about the Construction Contract Accounting.Keywords: Revenue, Revenue Recognition, Construction Contract, Finishing Percentage, Accounting Standard Statement (PSAK) No. 34.
PENGARUH FREE CASH FLOW, PROFITABILITAS DAN DEBT TO EQUITY TERHADAP RASIO DEVIDEN Fathonah, Nur; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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The business practitioners in the company in the making of decision of dividend sharing to the shareholders often encounters a problem between the management of the company with the shareholders, so that it is required to notice some factors which have influenced in dividend sharing. This research is meant to find out how great some factors i.e. Free Cash Flow (FCF), Return on Investment (ROI) and Debt to Equity Ratio (DER) have an influence to the Dividend Payout Ratio (DPR). The samples are 15 manufacturing companies which are listed at Indonesia Stock Exchange (IDX) during the 2011-2013 periods. The research sample has been selected by using purposive sampling technique. The analysis instrument has been done by using multiple linear regressions. Based on the result of the research, it shows that the independent variables of FCF and ROI does not have any significant influence to the DPR, whereas DER has significant and negative influence to the DPR. The result of regression model feasibility test of FCF, ROI and DER variables have significant influence to the DPR which can be proven by the value of sig-F is smaller than significance of 5% and the value of Adjusted R Square is 17.2%.Keywords : Dividend Payout Ratio, Return On Investment, Debt to Equity, Profitability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Pada Perusahaan Property Real and Estate yang terdaftar di BEI) Faricha, Afrida Nur; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTOne of the characteristics of qualitative in presenting the financial statement is relevant, it can be seen from the timeliness of presenting the report. The timeliness can be seen from audit delay which is the length of time between the date of close book until the date of auditor statement. This research is meant to examine empirically the influence of firm size, profitability, solvability, firm complexity, public accountant firm size, and audit opinion to the audit delay. The research object is Property Real and Estate companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been carried out by using purposive sampling and the predetermined criteria, 28 companies have been selected as samples . The data has been done by using financial statement which has been published in the official website of www.idx.co.id. The data analysis technique has been carried out by using descriptive statistic, classic assumption test, and multiple regressions analysis.The result of this research has proved that the average of audit delay occurs in 81 days. The result of partial test shows that the variableswhich give influence to the audit delay i.e. profitability, PAF size, and audit opinion, whereas the variables of firm size, solvency and firm complexity do not give any influence to the audit delay. The result of simultaneously test has concluded that all independent variables give influence to the dependent variable.Keywords: Audit delay, firm size, profitability, audit opinion.
KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus; Asyik, Nur Fadjrih; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
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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 PADA PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA Abidin, Zainal
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
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Profit growth is the information that gives an overview of the results of operations and prospects of the companys financial condition in the future. To know good or bad financial condition of a company can use financial ratio analysis. The sample in this study are 9 manufacturing companies listed on the Indonesia Stock Exchange. Financial ratios used are current ratio, debt to equity, total asset turnover, return on equity, return on assets and gross profit margin. The analysis technique used is multiple linear regression analysis, F test and t test. From the results of linear regression model known the existing of influence of current ratio, debt to equity, total asset turnover, return on equity, return on assets and gross profit margin due to changes of earnings because coefficient of regression ≠ 0. Based on the results of the F test is known that the sig <0.05 so that the conclusion can be drawn that the financial ratios consists of current ratio, debt to equity, total asset turnover, return on equity, return on assets and gross profit margins simultaneously have influence to the change of earning. From the t test results known that the current ratio, return on equity, and return on assets partially have influence to the changes of earning in the value of sig <0.05. While the independent variable debt to equity, total asset turnover and gross profit margin partially have no influence to the changes of earning in the value of sig > 0.05.Keywords : changes of earnings, financial report, financial ratios

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