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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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PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERNAL Kholidah, Nur Diana; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to evaluate the role of sales accounting information system in order to improve the internal control which has been carried out by PT. Dimensi citra semesta which engages in the field of sales of medical equipment. The method has been carried out by using descriptive qualitative method and the data collection techniques have been done by performing observation, interviews, and documentation. The result of the research shows that sales accounting information system which have been applied by PT. Dimensi citra semesta has presented information which is required by the company accurately and correctly although there are still weaknesses which needs to be improved from the sales report is not sufficient due to the absence of sales reports per item of goods, sales per customer reports, and sales reports details. Overall, the internal control at PT. Dimensi citra semesta has been running adequate because it has met the elements of internal control.Keywords: Sales accounting information system, Internal control, Sales activity
KINERJA KEUANGAN BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN OTOMOTIF Batohir, Hafid; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

Corporate social responsibility is a transparent business practice which is based on ethical values which are performed by giving attention to the employees, community, and environment and it is designed to conserve the community in general and the stakeholders. The purpose of this research is to test the financial performance partially which is measured by using the sales growth, profit margin, return on asset, and return on equity to the disclosure of corporate social responsibility of automotive companies which are listed in Indonesia Stock Exchange, the data is the secondary data. The multiple linear regressions which are tested by using model feasibility test and t-test is used as the analysis technique. The instrument is the financial statement of the automotive companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. The result of the research shows that the sales growth (PP), profit margin (PM), return on asset (ROA), and return on equity (ROE) have positive and significant influence to the disclosure and corporate social responsibility. It has been proven by the value of probability t test statistic with its value is under 0.05 (significance on α 5%).Keywords: Financial Performance, Disclosure and Corporate Social Responsibility.
AUDIT MUTU PADA PELAYANAN CUSTOMER UNTUK MENINGKATKAN KEPUASAN PELANGGAN PT POS SURABAYA Sismawati, Novita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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The purpose of this research is to find out the role and function of quality auditing at the customer service unit in order to improve the customer satisfaction at PT. Pos Indonesia (Persero). The type of research which is performed in this research is the qualitative research. The result of this research which is performed by the researcher indicates that the function of quality auditing at PT. Pos Indonesia (Persero) south Surabaya has already been running well but there are still some weaknesses which are only reported once in the newspaper even though it is only misunderstanding which is coming from the posting time and it is already clarified. Therefore, the auditing and quality party should do some further refineries so mistakes and deficiencies would not happen again. Based on the conclusion of this research, there are some suggestions which are expected to be useful for the Pos Indonesia south Surabaya. The company should give the latest innovation both services and facilities in order to look more attractive, satisfaction, and convenient for the customers of the PT Pos Indonesia (Persero).Keywords: quality audit, quality management, and customer service
PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN PADA CV X DI SIDOARJO Nurrokhmat, Andi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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This research is meant to analyze the implementation of tax planning which is conducted by CV X with tax regulation. Tax is a compulsory contribution to the country which is owed by personals or entities which are forced by the legislation, by having no direct reward and it is entirely used for government needs to provide prosperity for the people. Tax, actually, can be managed and controlled by comprehending the prevailing tax regulation and its development correctly and by following its changes so the efficiency of tax payment can be achieved. Qualitative descriptive method and case study method are applied in this research. The description of the research object is company’s income tax which is imposed to the CV X by using the company’s profit and loss income statement in order to perform fiscal correction. So it will generate fiscal financial and profit fiscal report which will be used to arrange tax planning and it will be compared to the profit before and after tax planning. The result of the research indicates that the tax planning is implemented, tax which should be paid by the CV X is as much as Rp 293.146.003 while after the tax planning the tax which should be paid by the CV X is as much as Rp 285.124.838 in 2011. The tax which should be paid by CV X can be optimized by carrying out tax planning. Keywords: Tax Planning, Fiscal Correction, Tax Regulation, Owed Tax
ANALISIS FAKTOR DALAM MENGGUNAKAN LAYANAN E-BILL DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Sari, Ema Novita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to examine some factors which will influence the revenue and the use of e-bill or electronic billing by using Technology Acceptance Model (TAM) approach. The constructions which have been applied in this research i.e. Perceived ease of use, perceived of usefulness, attitude toward usage, behavioral intention to use, and actual use. In this research, the Perceived ease of use will be correlated to perceived of usefulness. Perceived ease of use and perceived of usefulness will be correlated to attitude toward usage. Furthermore attitude toward usage will be correlated to behavioral intention. Moreover, behavioral intention to use will be correlated to actual use. The object of the research is all corporate HALO card prepaid customers at PT. Telkomsel Surabaya who have been applied e-bill. The sample collection in this research has been done by using purposive sampling. The data is the primary data which has been done by issuing questionnaires. The primary data has resulted 254 questionnaires which can be processed by using SEM (Structural Equation Model) analysis technique and Partial Least Square (PLS) methods.The result of the research shows that Perceived ease of use has positive influence to the perceived of usefulness. Perceived ease of use and perceived of usefulness has positive influence to the attitude toward usage. Attitude toward usage does not have any influence to the behavioral intention to use. Meanwhile, behavioral intention to use does not have influence to the actual use in using e-bill.Keywords: e-bill, Technology Acceptance Model, Perceived ease of use, perceived of usefulness, attitude, behavioral intention to use, actual use
PENGARUH VARIABEL KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH Istiqomah, Anugrah Mega; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis researchis aimed to examine empirically the influence of bank health performance which consists of nonperformingfinancing, financing to deposit ratio, net operating margin, and the capital adequacy ratio offinancial performance which are measured by return on assets. This research uses quantitative data withpurposive sampling technique that produces 6 Syariah banking in Indonesia, and have published their quarterlyfinancial statements in 2012-2015 periods and havegot complete data associated with the variables which will bestudied.The data is the secondary data, the financial data has been obtained from the official website of BankIndonesia and the official website of the related bank. Tools such as SPSS 20 statistical test is used to determinethe multiple linear regression equation, the classic assumption test, the model feasibility test and hypothesis test.The result of this research indicates that non-performing financial (NPF) give significant and negativeinfluenceto the return on assets (ROA), it indicates that the rise in non-performing financing does not give anyinfluenceto the amount of return on assets whereas finance to deposit ratio (FDR), net operating margin (NOM)give positive and significant influenceto the return on assets (ROA), it indicates that the increase in finance todeposit ratio and net operating margin will increase the return on assets, whereas the capital adequacy ratio(CAR) give positive influence but not significant to the return on assets (ROA), itshows that the capitaladequacy ratio does not give any influence the return on assets.Keywords: Non-performing financing, finance to deposit ratio, net operating margin, capital adequacy ratio,return on assets.
PENGARUH KUALITAS AUDIT, AUDIT FEE, DAN PROFIL KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AUDITOR Waluyo, Anang Didik; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze the influence of audit quality, audit fee, and Public Accountant Office (KAP) profile to the independency of auditor. The result of the analysis which has been done shows that: (1) the audit quality has significant influence to the independency of auditor; it indicates that the independency of auditor can be achieved if the auditor has good audit quality. When the audit quality level which is owned by the auditor is getting better, the independency of auditor is getting better as well, (2) audit fee has significant influence to the independency of auditor, it means that when the audit fee level which is owned by the auditor increase, the independency of auditor increase as well, (3) the Public Accountant Office (KAP) profile has significant influence to the independency of auditor, it shows that when the Public Accountant Office (KAP) profile is getting larger, the independency level which is owned by the auditors is getting larger as well.Keywords: corporate governance, institutional ownership, managerial ownership, audit committee, firm value.
PENILAIAN KINERJA PELAYANAN PUBLIK BERDASARKAN KEP/25M.PAN/2/2004 PADA KANTOR PERTANAHAN KOTA SURABAYA II Afriani, Dian
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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This pupose research is to find out the service performance which is measured by using KEP/25/M.PAN/2/2004, there are 14 service elementsand the measurement in accordance with the land office of Surabaya city II and to analyze the influence of service elements to the community satisfaction. The sample was 200 respondents from public service users at the Land Office in Surabaya II and selected by accidental sampling. The primary data source in this research from questionnaire. The analytical method used is factor analysis and multiple linear regression analysis. Through the CSI calculation obtains the index value is 2.89 and the CSI value is 72.26. Based on this result it can be concluded that the quality of land office of Surabaya city II is in good category “B”.The calculation result of customer satisfaction survey in accordance with land office of Surabaya city II obtains score 2.24 which means that the service quality is in grade “A” status that is very good. Through factor analysis, 14 elements of the service have been grouped into 3 factors, which are schedule certainty, environmental comfort, and reasonable cost. The result of research shows that schedule certainty, environmental comfort, and reasonable cost have positive influence to the community satisfaction.Keywords:schedule certainty (KJ), environmental comfort (KL),reasonable cost (KB),community satisfaction (KM).
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Mayangsari, Lillananda Putri; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of good corporate governance and financial perfomance to the financial distress on the manufacturing companies which are listed in Indonesia Stock Exchange. The mechanism of good corporate governance in this research are i.e.: board of directors, board of commisioners, managerial ownership, institusional ownership, and the size of audit committee, meanwhile the financial perfomances in this research are profitability and leverage. The result of this research shows that the board of commissioners does not have any influence to the financial distress, the managerial ownership does not have any influence to the financial distress, the institusional ownership does not have any influence to the financial distress, the size of audit committee does not have any influence to the financial distress, leverage does not have any influence to the financial distress, the board of directors has negative influence to the financial distress, and profitabilitas has negative influence to the financial distress.Keywords: Good Corporate Governance, Profitability, Leverage, Financial Distress.
PENGAKUAN DAN PENGUKURAN PENDAPATAN MENURUT PSAK NO.23 PADA PERUSAHAAN BIRO JASA PERJALANAN Rinawati, Dwi; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The main problem in accounting income is the recognition and the measurement of revenue. If the revenuerecognition and the measurement of income is inaccurate, then the corporate operating activities will beconsidered to be ineffective and inefficient.The purpose of this research is to find out whether the revenuerecognition and the measurement of income methods which has been implemented by the company is compatiblewith the Statement of Financial Accounting Standards No. 23.Some aspects of the problemswhich are examinedby the authors are about the transaction recording, revenue recognition and the amount of income.The result ofthe research at PT. Megananda Trans shows that the method which has been applied to recognize their revenueis cash basic method in which the revenue is recognized upon the receiving of payment. The revenue recognitionof PT. Megananda Trans should use the basic accrual method in which the revenue is recognized when thetransaction occurs, as it has been determined in the Financial Accounting Standards so the financial statementthat has been presented is reliable. PT. Megananda Trans for the measurement of income has determined theStatement of Financial Accounting Standard No. 23 and it can be seen from the revenue recognition whichismeasured by using the fair value of return that can be accepted or acceptable by the company.Keywords: Revenue recognition, measurement of income,Statement of Financial Accounting Standards No. 23

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