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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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PENGARUH TINGKAT INFLASI, SUKU BUNGA, HARGA EMAS DUNIA, DAN KURS RUPIAH PADA JII Utoyo, Novita Ndari; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of inflation rates, interest rates of Certificate of Bank Indonesia, the price of gold, and Rupiah current exchange rate to the Syariah stock index which is Jakarta Islamic Index (JII). This research is a comparative causal research. The sample collection technique has been done by using purposive sampling. The samples are 60 JII Indexes from 2010 to 2014. The data is the secondary data which has been done by using documentation method in the form of statistics data and index summary of 2010-2014 periods which has been obtained from Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). The data analysis method has been done by using multiple linear regressions analysis. The result of the research shows that : (a) the inflation rates does not have any influence to the Jakarta Islamic Index (JII) because the inflation that has occurred is the lowest; (b) the interest rates of Certificate of Bank Indonesia does not have any influence to the Jakarta Islamic Index (JII) because for the investors, the interest rates of Certificate of Bank Indonesia is riba; (c) the price of gold has positive influence to the Jakarta Islamic Index (JII) because the due to the enhancement of gold price has led investors to sell their gold, and gain benefit, then they allocate their investment to Syariah stocks; (d) Rupiah current exchange has negative influence to the Jakarta Islamic Index (JII) because for the investors when the currency is weakening, it means that the prospect of the economy is unfavorable and high risk if the stocks are not sold.Keywords: Inflation rates, interest rates, the price of gold, rupiah current exchange, and Index (JII).
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Novitasari, Cahyaning; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTCapital structure is the comparison between foreign capital and own capital. capital structure is the most important matter in the making of funding decision in order to make the company can maintain their optimum capital structure to minimize capital cost. This research is meant to test the influence of Return on Investment, Return on Equity, assets structure, liquidity, growth in sales and taxes on capital structure manufacturing company. Companies that made the object of this research is a manufacturing company in the field of metal sub-sectors listed on Indonesia Stock Exchange during the period of 2013-2015 which is consist of 10 companies. So the research sample become 30. Based on the results of the feasibility tests models known that the independent variables GCC consists of Return on Investment, Return on Equity, Assets Structure, Liquidity, Growth in Sales and Taxes have an influence to the capital structure. Based on the t test results showed that the Return on Investment (ROI) and Liquidity (CR) are significant influence negatively to the capital structure of the company. Return on Equity (ROE), structure assets and tax has no consequences on the company’s capital structure. While sales growth has positive effect on the capital structure.Keywords: return on investment, return on equity, liquidity, assets structure, sales growth
PENGARUH LEVERAGE, LIKUIDITAS, SIZE, PERTUMBUHAN LABA DAN IOS TERHADAP KUALITAS LABA Sadiah, Halimatus; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This main aims of this study is to test whether the capital structure, liquidity, firm size, profit growth and Investment Opportunity Set (IOS) to the profit quality. The population is all manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling which is the selection of samples which is done by using certain criteria and 58 manufacturing companies during the 2010-2013 periods have been obtained as samples. The data is the secondary data which has been obtained from Indonesian Stock Exchange (www.idx.co.id) and Indonesian Capital Market Directory (ICMD). The result of the research shows that: (1) Capital structure does not have any significant influence to the profit quality and it has negative coefficient which indicates that the correlation is not unidirectional. (2) Liquidity does not have any significant influence to the profit quality but it has positive coefficient which indicates unidirectional correlation. (3) Firm size has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation. (4) Profit growth has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation. (5) Investment opportunity set has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation.Keywords: Profit Quality, Capital Structure, Liquidity, Firm Size, Profit Growth and Investment Opportunity Set (IOS).
PENGARUH AKUNTABILITAS, PENGALAMAN, DAN DUE PROFESSIONAL CARE AUDITOR TERHADAP KUALITAS AUDIT Wardhani, Poppy Kusuma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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This research is conducted in 15 of 46 public accountant offices in Surabaya with a purpose to examine whether the auditor’s accountability, experience and due professional care have an influence simultaneously, partial, and dominant to the auditing quality. This research is conducted by applying questionnaire survey method. The population in this research is all auditors who work in the public accountant office in Surabaya. The simple random sampling is applied in this research and the criteria are the auditor who has at least one year working experience. The determination of the sample amount is based on the Gerson statement who stated that by using 50 – 100 people or more the sample can possibly represent the existing population. The data analysis is conducted by using the multiple regressions model. The result of the research indicates that accountability, experience and due professional care have an influence to the auditing quality simultaneously and partially. This research also proofs that due professional care is the dominant factor which has an influence to the auditing quality with percentage as much as 42.7%. Keywords: Accountability, Experience, Due Professional Care, Auditing Quality
STRATEGI PEMUNGUTAN PBB SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA MOJOKERTO Donovan, Deny; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the strategy which has been used by the municipal government of Mojokerto city incollecting PBB-P2, to find out the efficiency and the effectiveness level of the collection of PBB-P2, to find out the growth rateof land and building tax receipts to the local own-source revenue of Mojokerto city. This research is qualitative descriptiveresearch which is done by using the data collection techniques, i.e.: observation, interview, documentation and themeasurement of performance is carried out by using value for money method. The result of the research shows that themunicipal government of Mojokerto city has run the collecting strategy of PBB-P2 i.e.the acceleration oflegalinstitutionproviders, the provision ofmodern tax administration system, in cooperationwithother government agencies,conductingtechnical guidanceto the tax collector officers, provideonlinepayments, public coaching, provide mobile serviceDPPKA car, the implementation ofrewardsand punishment system, andestablish arole modelweek.The analysis of therealization of the local government budget in 2013-2014 periods explains that the level of efficiency in 2014 is 22.09% is notas efficient as in 2013 which is 19.75% which indicates the enhancement of the level of expenditures in 2014 has not beenable to generate maximum revenue realization compare to the previous year which has made the decline of contribution ofland and building tax to the local own-source revenue (PAD) of Mojokerto city from 7.30% in 2013 becomes 5.55% in 2014.Overall the collection of PBB-P2 has met with the achievement of the realization of revenue target but it has not optimal yetin improving the contribution of the local own-source revenue (PAD) of Mojokerto city.Keywords: Land and Building Tax, Land and Building Tax Collection Strategy, Value for Money.
EFEKTIVITAS KOMITE AUDIT DALAM SUDUT PANDANG AUDITOR INTERNAL Amalia, Nofa Prima; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the responsibility and the characteristic of audit comittee which has function to improve the effectiveness of the role of audit committee in the perspective of internal auditor. The object of the research is PT Pelabuhan Indonesia III (Persero). This research is qualitative research which uses the primary data inthe form of interview with the informant i.e. the internal auditor and the secondary data is the 2014 documents i.e.: The annual financial statement, the internal audit charter, the decree of dismissal and appointment of the member of the audit committee. The data analysis technique is qualitative descriptive, which is done by collecting, processing and presenting the obtained data so it is easy to be understood. The result of this resarch shows that the role and the responsibility of the audit committee of PT Pelabuhan Indonesia III (Persero) to the financial statement, internal control, internal audit, external audit and the management can be seen from the internal auditor which has been running effectively. The audit committee of PT Pelabuhan Indonesia III (Persero) also has fulfilled the characteristic in the form of strong leadership, independence, competence, meeting, and communication which has function to increase the effectiveness of audit committee. The internal auditor said that the audit committee is very helpful and it has been expected that it will provide input to the related parties to improve the quality of the company.Keywords: Effectiveness, Audit Committee, the Perspective of Internal Auditor.
PERAN PENERAPAN ANALISIS RANTAI NILAI TERHADAP EFISIENSI BIAYA GUNA MENCAPAI KEUNGGULAN KOMPETITIF Rayyes, Fishal; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The purpose of this research is to explain the use of value chain analysis and cost driver onactivities whichform value. It has been expected from the explanation of the use of the value chainanalysis can provide description to the management to conduct cost efficiency to achievecompetitive advantage. This research applies qualitative approach. A qualitative approach isdirected to find out how the implementation of value chain analysis to achieve the competitiveadvantage. The result of the research shows that Activities which are not value-added warehousingactivity. At the infrastructure activityof the company and the activity of the cafe can be optimized,such as vehicle activity which raises the cost of the vehicle. It can be concluded that by analyzingthe activity of the company value chain can eliminate the activity and conduct cost reduction, sothat the company is working effectively to achieve competitive advantage.Keywords: value chain, cost efficiency, competitive advantage.
PERANANAN AUDIT OPERASIONAL DALAM MENINGKATKAN JASA PELAYANAN PADA PT KAI PERSERO Sari, Perwita Mustika
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the role of operational audit in improving services. The relation between operational audit and service activity is an approach which is carried out to investigate, to evaluate, to detect and to study methods, procedures, policies, and service management activities. Afterward, the recommendation of improvement can be performed so the goal of operational audit to the service activity can be achieved. Therefore, the primary focus of service company is satisfaction to the customer. How far the performance which has been given by a product or service is equal to customer’s expectation.The result of research shows that: (1) it can be concluded from the calculation of Community Satisfaction Index which has been performed that the service of PT Kereta Api DAOP VIII Surabaya has been satisfactory, (2) the officer has been trying to give proper services, (3) the PT Kereta Api DAOP VIII Surabaya ticket reservation service has broaden their cooperation by performing online ticket selling which gives simplicity to the people in reserving tickets, (4) overall, the online selling system has make the customers easier to make reservation on the station, authorized agency and etc whenever and wherever.Keywords: Operational Audit, Service
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Amiriyah, Amiriyah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to examine the influence of financial performance (which is proxy with salesgrowth and profitability), company size and business risks to the capital structure. The result of the researchshows that this research regressions model has fulfilled the BLUE (Best Linear Unbiased Estimator)requirements that there is no heteroscedasticiy, multicolinearity, and autocorrelation symptoms and the data isnormally distributed. The result of multiple regression analysis shows that profitability has significant influenceto the capital structure; sales growth has significant influence to the capital structure; company size has nosignificant influence to the capital structure and business risks have no significant influence to the capitalstructure.Keywords: Profitability, Sales Growth, Company Size, Business Risks, Capital Structure.
PENGARUH KEWAJIBAN E-SPT MASA PPN TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN Sari, Yuanita Kartika
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
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The effort of modernism system of the process taxation data is being done frequently. One of the effortsis Regulation Number 11/PJ/2013 which is compulsory the Taxable business people to use e-SPT. Thisobservation has purpose to find out the perception, obligation influence and e-SPT application to the tax dataprocessing efficiently. This observation object was businessman included tax that registered in Primary TaxService Office of Surabaya (Genteng). The research result shows that obligation and e-SPT application on PPNprocess has significant influence to the tax data processing because the obligation of e-SPT encourage taxpayermore efficient processing taxation by using application that supports achievement of efficiency that producesquality information, low costs, save time and minimize performance of Human Resources. Whereas theperception of socialization and orientation has compulsory purpose of e-SPT included good category, while thetimeliness within enough category. Perceptions of e-SPT application in terms of safety, practicality, ease of use,ease of recording of data, ease of reporting and ease of upgrades and updates go in either category. Aboutperceptions taxation data processing efficiency in terms of output, the cost, time and performance of HumanResources in either category.Keywords: Obligation, e-SPT application, efficienctly.

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