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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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EVALUASI PENGENDALIAN INTERN SISTEM PENAGIHAN PIUTANG Risalatin, Nur Yulia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

This research is meant to evaluateaccounts receivable billing system at PT Pangan Mitra Sejahtera. The result of this research indicates that there are a lot of customers have exceeding the time limit of accounts receivable billing which has been specified by the company that is two weeks. The information system at PT Pangan Mitra Sejahtera indicates the weakness of protection and the division which is responsible for checking the due date of accounts receivable. The impact which iscaused by this weaknessis the account receivables which have not been collectedthen are stacking up in large quantities and in a long period of time. The alternative way to solve the account receivables whichexceed the repayment of the time limit by reducing the purchasing discount and to acceleratethe repayments of account receivables is by giving the bank a guarantee to the company which will make thecompany easy to get the payment from the customers. Keywords: Billing system, Internal Control , Payment Limits, Fine for late.
KINERJA KEUANGAN, NILAI PERUSAHAAN: CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Hardianti, Vitria; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the impact of the disclosure of corporate social responsibility and good corporate governance on the influence of financial performance to the firm value. In this research, good corporate governance is measured by using proxy is managerial ownership (KM) and Independent commisioner (KI). The fianncial performance is measured by using proxy return on asset (ROA). Meanwhile, firm value is measured by using price book value (PBV).In this research, the sample collection technique has been determined by using purposive sampling, and based on the determined criteria the amount of observations are 23 manufacturing companies in the basic industries and chemicals sector which are listed in Indonesia Stock Excahnge (IDX) in 2011-2014 periods. Based on the result of the research it can concluded that the financial performance (ROA) has signifcant psoitive influence to the firm value (PBV). Corporate social responsibility (CSR) has an impact of the positive influence offinancial performance to the firm value. Good Corporate Governance (KM) has an impact to the positive influence of financial performance to the firm value. Good Corporate Governance (KI) does not haveany impact to the positive influence of financial performance to the firm value.Keywords: Financial Performance, Firm Value, corporate social responsibility, managerial ownership, independent commissioner.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT DI KANTOR AKUNTAN PUBLIK KOTA SURABAYA Putra, R. Rendra Okta Pratama; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to analyze (a) the influence of audit experience to the audit judgment; (b) the influence of obedience pressure to the audit judgment; (c) the influence of tasks complexity to the audit judgment; (d) the influence of skepticism of professional auditor to the audit judgment; (e) the influence of locus of control to the audit judgment. The respondents are all auditor staffs (manager, partner, senior, and junior auditor) on Public Accountant Firm (PAF) in Surabaya. The sample collection has been carried out by using causative method. This research has been carried out by using multiple linear regressions analysis model. It has been found from the result of the analysis that audit experience has positive and significant influence to the audit judgment. Obedience pressure has negative and significant influence to the audit judgment. Tasks complexity has positive and significant influence to the audit judgment. The skepticism of professional auditor has positive and significant influence to the audit judgment. The locus of control has negative and insignificant influence to the audit judgment.Keywords: Audit experience, obedience pressure, tasks complexity, skepticism of professional audit, locus of control, audit judgement.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM Bisara, Chrismas; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of financial performance which is proxy by current ratio, debt to equity ratio, return on asset, and total asset turnover to the stock return which is measured by using capital gain/loss plus dividend yield on the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in the years of 2011-2013. The sample collection method has been carried out by conducting purposive sampling and the samples are thirty two manufacturing companies. The dependent variable is the Stock Return whereas the independent variables are Current Ratio, Debt to Equity Ratio, Return on Asset, and Total Asset Turn Over. The multiple linear regressions analysis is used as the data analysis method. The result of goodness of fit test shows that Current Ratio, Debt to Equity Ratio, Return on Asset, and Total Asset Turnover are the explanatory variables of the stock return. The result of the hypothesis test shows that Return on Asset has positive and significant influence to the stock return whereas Current Ratio, Debt to Equity Ratio, Total Asset Turnover do not have any significant influence to the stock return.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover and Stock return
PENERAPAN AUDIT MANAJEMEN UNTUK MENGUKUR KINERJA SUMBER DAYA MANUSIA BAGIAN PEMASARAN Aprliasari, Ria Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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The purpose of this research is (1) to understand the human resources management audit implementation in assessing marketing department performance, and (2) to analyze things which improve marketing performance. Qualitative descriptive approach is used as the data analysis technique which is performed by collecting necessary data which is related to the management audit in order to measure the human resources performance at PT Tiga Berlian Mandiri Surabaya.The result of human resources management audit shows that the problem which is encountered by PT Tiga Berlian Mandiri Surabaya is the placement of employees does not match with their competency and the training procedures do not match with the goal-setting work. The existence of the placement of employees does not match with their competency, so the human resources performance is ineffective and inefficient. Apart from that, the training procedures do not match with the goal-setting work. The loss of motivation occurs because the employees are not motivated to do their best on their tasks. The employees do not know their strengths and weaknesses since the placement of employees does not matched with their competency.In accordance with the human resources of marketing department management audit, it is expected that the company management party is able to analyze and to make policies to the improvement so the human resources of marketing department management audit can be the control instrument on marketing department so effectiveness and efficiency of marketing department can be achieved since marketing is the front line of the company in marketing its products.Keywords: management audit, marketing and human resources performance
ANALISIS PROFITABILITAS, EARNING PER SHARE, PERTUMBUHAN PENJUALAN SEBELUM DAN SESUDAH BERSERTIFIKAT ISO Anjelina, Erlina; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the difference among Profitability, Earnings per Share, and Sales Growth before and after the companies are certified by ISO 9001-2008 in 2009 and 2010. The samples are 20 manufacturing companies which have been selected by using purposive sampling and these manufacturing companies have issued their financial statements and these statements have been obtained from the official websites of Indonesia Stock Exchange i.e. (www.idx.co.id). The period of the research is two years before and two years after the companies are certified by ISO 9001-2008 in 2007-2012 periods. The data analysis technique has been done by using statistic analysis technique and SPSS (Statistical Package for Social Sciences) version 20 and it uses more than one independent variables i.e.: profitability, earnings per share, and sales growth. Profitability variables are Net Profit Margin, Return on Asset, and Return on Equity. The result of the research shows that 3 variables have different condition before and after the companies are certified by ISO 9001-2008 i.e. Net Profit Margin, Return on Asset, and Earnings per Share whereas the remaining 2 variables do not have any different condition before and after the companies are certified by ISO 9001-2008 i.e. Return on Equity and Sales Growth.Keywords: ISO 9001 – 2008 Certificate, Profitability, Sales Growth
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Wijaya, Mochammad Hilal; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to find out the influence of intellectual capital which is proxy by Pulic model (VAIC™) tothe performance of the company which is proxy by price to book value (PBV) in the company which has intensiveassets of intellectual capital which is automotive company. The population is all automotive companies which arelisted in Indonesia Stock Exchange (IDX). In this research, the sample collection technique has been carried outby using purposive sampling and based on the determined criteria, 8 automotive companies sample which havepublished their financial statement consecutively in 2010-2014 periods have been selected as samples. Thisresearch has been done by using multiple linear regressions analysis and the application of SPSS version 20. Theresult of this research shows that (1) value added capital employed (VACA) has significant influence to the priceto book value (PBV); (2) Value added human capital (VAHU) does not have any influence to the price to bookvalue (PBV); (3) Structural capital value added (STVA) does not have any influence to the price to book value(PBV).Keywords: Intellectual capital, price to book value, value added capital employed, value added humancapital, structural capital value added.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI Sari, Fitriana Warap; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to find out the influence of ownership structure to the performance of the company with the capital structure as the moderatingon Chemical companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The samples have been selected by using purposive sampling technique so 10 chemical companies (30 firm year) which meet the criteria have been selected as samples. The regression equation in this research is the Moderated Regressions Analysis (MRA) which is appliedto test whether the moderating variable can strengthen or weaken the correlation among the independent variables to the dependent variable. The analysis technique has been carried out by using multiple regressions with the support of SPSS 16 version program. Based on the result of multiple regressions analysis with the significance rates is 5%, therefore this research shows that: 1) the first hypothesis, the influence of correlation between ownership structure to the performance of the company can be accepted with its significance rates is 0.045 to positive direction, 2) the second hypothesis, the influence of the correlation between capital structure to the performance of the company can be accepted with its significance rates is 0.013 to positive direction, and 3) the third hypothesis, the moderatinginfluence of capital structure to the correlation between ownership structure to the perfrmance of the companycan be accepted with its significant rates is 0.051 to the positive direction. Therefore, the capital structure canpositively moderate the correlation between ownership structure to the performance of the company.Keywords: Ownership Structure, Company Performance, and Capital Structure of the Company
IDENTIFIKASI CRITICAL SUCCESS FACTOR SEBAGAI UPAYA PENINGKATAN DALAM KEUNGGULAN BERSAING Zakiah, Raisa
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the identification and Critical Success Factor analysis as the supporter in achieving competitive advantage. The research method is using qualitative method by usingSWOT analysis, data analysis technique is using descriptive analysis qualitative approach since it revealsdefinitions and explanation by making comparison between the obtained data and existing basic theories.Therefore the priority strategy to be carried out by PT Citra Pamerindo Abadi (CPA) is marketpenetration by attracting new customers and using bargaining power from the exhibition member toconduct Event Organizer. Based on the result of analysis  can be concluded that by conducting SWOTanalysis a company can find out the strengths, weaknesses, opportunities and Threats are encountered bythem so they can arrange a strategy for their advantage in the future related to competitive advantage.Furthermore, SWOT analysis can be used as performance appraisal instrument both operational andfinancial. SWOT analysis is performed in certain period for example at the end of the year soimprovement can be done continuously.Keywords: Critical Success Factors, SWOT Analysis, Competitive Advantage
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, R. Adhi Kusuma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of Current Ratio (CR), Debt to Equity Ratio(DER), and Return on Assets(ROA) to the stock return at manufacturing companies which engage in the field of food and beverage industry are listed in the Indonesia Stock Exchange (IDX) both simultaneously and partially. The hypothesis in this research are: (1) there is CR influence to the stock return, (2) there is no DER influence to the stock return, (3) there is ROA influence to the stock return.The populations in this research are manufacturing companies which engage in the field of food and beverage industry are listed in the Indonesia Stock Exchange of 2010 – 2012 periods in which the populations are 16 companies. Purposive sampling is used as the sample collection technique and the samples are 10 samples. Secondary data is used as the data in this research. Multiple regression analysis is carried out by performing classic assumption test is used as the examination method in this research.The result of analysis shows that financial ratios which consist of CR, DER, and ROA ratios simultaneously have influence while partially CR and DER have no significant influence to the stock return whereas ROA has significant influence to the stock return of manufacturing companies which engage in the field of food and beverage are listed in the Indonesia Stock Exchange. Keywords: Current Ratio, Debt to Equity Ratio, Return on Assets and Stock Return

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