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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah 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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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Sari, Henny Retno
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

Nowadays, the issue regarding the Corporate Social Responsibility (CSR) is growing rapidly. The company is not only being responsible for maximizing its profit but also responsible for its surrounding environment. CSR is one of the actions from the company’s ethic consideration in order to increase the life quality of employees and their family as well as increasing life of its surrounding society and the society at large. The company’s size shows either small or big of its sales, employees or the number of asset owned by the company. Profitability describes the company’s capability to get profit through all the ability and the existing source. The purpose of this research is to find out the influence of Corporate Social Responsibility (CSR) disclosure and company’s size to the profitability. The research result shows that the CSR disclosure has positive influence to the profitability, while the company’s size has negative influence to the profitability.Keywords: Corporate Social Responsibility (CSR), Company’s Size and Profitability.
PENGARUH STRUKTUR KEUANGAN TERHADAP KEMAMPUAN PEROLEHAN LABA DALAM LQ 45 Ramadhianti, Arina; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test empirically and to analysis the influence of assets structure, firm size and capital structure to the profit gain ability (ROA) on the company which is incorporated in the LQ 45 Index in Indonesia Stock Exchange in 2009-2012 periods. Multiple linear regressions are used in this research with the samples are 19 companies which are incorporated in LQ 45 index in Indonesia Stock Exchange in 2009-2012 periods. The secondary data has been obtained from Indonesia Stock Exchange Corner of STIESIA Surabaya. The SPSS program 2.0 versions are used as analysis technique. The result that has been obtained based on the goodness of fit test shows that the regressions model is feasible to be use in order to predict the influence of assets structure, firm size and capital structure to the dependent variable that is profit gain ability (ROA) on the companies which are incorporated in the LQ 45 in Indonesia Stock Exchange in 2009-2012 periods. The determination coefficient test (R2) has large contribution since the result of output of SPSS 20 is 0.495 or 49.5% whereas the result of multiple correlation coefficient (R) is 0.566 or 56.6% and its relation is quite firm. Hypothesis test partially generates the result of firm size and capital structure variables have positive influence to the profit gain ability (ROA) on the companies which are incorporated in Indonesia Stock Exchange in 2009-2012 periods whereas the assets structure variable does not have any influence to the profit gain ability (ROA).Keywords: Assets Structure (TANG), Firm Size, and Capital Structure (DER) and Return on Assets (ROA).
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Pratiwi, Dyah Putri; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

Firm value can be very important on a go public company. Firm value is the reflection of the rate of financial performance of the company. The fluctuation of firm value can give influence to the point of view of investors to the company. This research is meant to test growth opportunity, profitabilty and firm size to the firm value.The population is all manufacturing companies wich are listed in Indonesia Stock Exchange in 2012– 2014 periods and it has been carried out by using audited financial statement whice has been obtained by using purposive sampling and predetermined criteria. Therefore 44 manufacturing companies whice have met the research criteria have been selected as samples. The analyse and SPSS (Statistical Product and Service Solution). It can be concluded from the result of the research that : 1) Growth Opportunity does not have any influence to the firm value; 2) profitability gives influence to the firm value; 3) firm size give influence to the firm value.Keywords : Growth opportunity, profitability, size, firm value
PENGARUH PENGUMUMAN PERUBAHAN PERINGKAT OBLIGASI PERUSAHAAN TERHADAP REAKSI PASAR SAHAM Pasanda, Eliab Izmar Beta; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research studies about the influence of the announcement of the changes of the bond level to the reaction of stock market in Indonesia Stock Exchange. The purposes of this research are to find out: 1) whether there is any influence the announcement of the changes of the bond level to the reaction of stock market in Indonesia Stock Exchange, 2) whether there is any influence of the annoucement of the changes of the decline of the bond level to the reaction of stock market in Indonesia Stock Exchange, 3) whether there is any significant influence around the date of the annoucement of the changes of the bond level which is shown by the average cumulative abnormal earnings to the reaction of stock market in Indonesia Stock Exchange. The results of the research show that: 1) the announcement of the decline of the bond level does not have any significant influence to the reaction of stock market in Indonesia Stock Exchange, 2) the announcement of the decline of the bond level does not have any influence to the reaction of stock market in Indonesia Stock Exchange and 3) the significant reaction of stock market on the date of the announcement of the bond level does not occur.Keywords: Bond Level, Reaction of Stock Market.
AKUNTANSI AKAD MUSYARAKAH MUTANAQISAH DALAM PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA PT.BANK MUAMALAT Rahayu, Anik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out both the process and the implementation in KPR montgage (House Ownership) by using musyarakah mutanaqisah contract according to applied national standard.The research methodology is using descriptive qualitative method analysis, which discusses and describes a certain condition based on the actual fast in order to get a clear description. Data on this research in based on the result of research at Muamalat Bank Tbk. Surabaya Darmo Branch.The result of this research shows that musyarakah mutanaqisah contract is the financing system(partnership). In the process of early agreement must be in accordance with the agreement between bank and potential customer according to fatwa from the board of the national syari‟ah. Muamalat Bank in KPR financing of musyarakah mutanaqisah is using decreases financing musyarakah and in the process of financing accounting calculation in the musyarakah mutanaqisah contract is using effective calculation system according to national standard.Keywords: Financing, contract, and Musyarakah Mutanaqisah
ANALISIS KINERJA KEUANGAN SEBAGAI SALAH SATU DASAR PENGAMBILAN KEPUTUSAN INVESTASI Niam, Fitriyatun
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the financial performance of food and beverages companies which are listed in Indonesia Stock Exchange by using profitability, solvability ratio analysis, and EVA concept. Three companies which have been selected as the research object are PT.Cahaya Kalbar Tbk, PT.Prasidha Aneka Niaga Tbk, and PT.Sekar Laut Tbk during the years of 2008 – 2012. The method in this research uses qualitative research method since it does not test any hypothesis; the research is carried out by analyzing financial statements . Based on the result of research which has been carried out by using profitability and solvability ratio analysis show that the financial performance of these three companies are well. Nevertheless this calculation is not similar to the calculation result of EVA which shows that PT Cahaya Kalbar Tbk, and PT Prasidha Aneka Niaga Tbk, do not always have positive EVA value, while the EVA value of PT Sekar Laut Tbk tend to be negative. It can be concluded from the above discussion that by performing EVA and financial ratio analysis can be used as one of the foundations to make either the investment decision or financing both to potential investors and creditors. Keywords: Financial Performance, Profitability Ratio, Solvability Ratio, and EVA Concept
RISIKO PENGENDALIAN SISTEM PENGELUARAN KAS PADA BANK TABUNGAN PENSIUNAN NASIONAL PURNA BAKTI Napitupulu, Yan Richo; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to find out how the internal control system of cash expenses, how to determine the misstatement of cash expenses material, and how the outcome internal control system and the misstatement cash expenses material to the fluctuation the internal control risk cash expenses at PT. BTPN Purna Bakti. The responsibility the auditor is on the opinion the financial statement wheather it is reasonable or not which has been published and wheather the financial statement has met with financial accounting standard in Indonesia.The cash flow statement which ends in 31 st December 2010,2011,2012,2013,2014, data from the financial statement which presented online on official website of Bank Tabungan Pensiunan Nasional. The data research has been carried out by using qualitative.This case the tolerance maximum error is the number which has been determined the material misstatements. In case the amount misstatement cash is ≤ from the determined amount, if it is not corrected, it will have an impact on the opinion the auditor, so the opinion of the auditor will be unqualified. Nevertheless, if there is a misstatement in cash ≥ from the determined amount and not corrected, therefore the opinion of the auditor is qualified.Keywords: control risk, material misstatement, materiality percentage, the opinion of the auditor
PENGARUH HARGA EKSEKUSI DAN ESOP TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL Budiman, Arip; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to find out the influence of exercise price and employee stockownership program to the company performance which is moderated by managerial ownership.Thesample selection has been done by using purposive sampling method on go public companies whichare listed in Indonesia Stock Exchange (IDX) with the selected criteria i.e. go public company whichhas financial statement during 2012-2015 periods, go public company which has done ESOP during2012-2015 periods. Based on the research method, 47 go public companies have been selected assamples. The data analysis has been done by using SPSS 23rd version statistics test instrument.Theresult of the research shows that employee stock ownership program gives positive influence to thecompany performance and employee stock ownership program gives negative influence to thecompany performance which is moderated by managerial ownership whereas exercise price does notgive any significant influence to the company performance and exercise price does not give anysignificant influence to the company performance which is moderated by managerial ownership.Keywords:Exercise price, employee stock ownership program, company performance, managerialownership
IMPLEMENTASI SISTEM ENTERPRISE RESOURCES PLANNING : STUDI FENOMENOLOGI DI PT PLATINUM CERAMICS INDUSTRY Mastan, Stanislaus Adnanto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

Enterprise Resource Planning (ERP) is an information system for manufacture or service companies which has the role to integrate and to automate business processes that relate with operation aspects, production or distribution at the related companies. ERP system allows organizations to integrate variety of functions and business processes. This study aims to determine the impact and constraints to the implementation of ERP system in the Platinum Ceramics Industry (PCI) operations. ERP can provide real time information for managers and leaders, because of that on 2nd of August 2010 Platinum Ceramics Industry has done the information system change become ERP system. This study uses a phenomenological study approach. The result of this study are: (1) ERP system provide a positive impact for the company both in terms of operational, control and reporting; (2) ERP system minimizes manual processes and has the ability to be developed in accordance with the development of the company; (3) the constraints that exist make performance of the ERP system to be less than the maximum, the reliability of the information generated by the system become unreliable; and (4) ERP system for six months is still not able to contribute a report in accordance to the needs and expectations of management.Keywords: Enterprise Resource Planning, phenomenology study, operational activity.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEMEN YANG GO PUBLIC DI BURSA EFEK INDONESIA Pradana, Arga Yenu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out and to examine the financial performance of cement companies which go public in the Indonesia Stock Exchange. Either quantitative or qualitative analysis is applied in this research as the analysis technique which is performed by conducting calculation on liquidity, profitability, leverage and activity of PT. Semen Gresik (Persero) Tbk, PT. Indocement Tunggal Prakasa Tbk dan PT. Holcim Indonesia Tbk which are listed in the Indonesia Stock Exchange. Excellent company among the three PT cement is PT Semen Gresik (Persero), Tbk as the average ratio analysis of liquidity, solvency, activity, and profitability highest results, but never exceed the guideline limits except ratio unless the liquidity ratio and even then still say good according to the ratioKeywords: Liquidity Rasio, Aktivity, Provitability, Solvability, Grow and Financial Performance

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