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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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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DALAM MENINGKATKAN KEPUASAN PELANGGAN Ulaika, Ega Rohma Nur; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

The qualitative method has been applied in this research as the research method. The qualitative method which has been applied by the researcher is not to prove a hypothesis, yet it is to find out and to analyze the implementation of CSR on PT A.J. Central Asia Raya Surabaya.It has been found form the result of the research that the company has implemented the CSR in the form of blood donation, planting 1000 trees, scholarships, reward giving or souvenirs to employees and customers. The implementation of the CSR has an impact on the employees’ satisfaction in which it has made the employees feel comfortable in working so the employees become more loyal to the company. Meanwhile, the impact on the customer is the emergence of feeling cared, so they have become loyal customer. It can be proven by the increasing number of customer and the premium income by 11% in 2013.It is expected from the discussion above that the company can maintain the CSR program, add the CSR program with the new one, and can improve the service quality to its customer from the communication aspect.Keywords: corporate social responsibility, customer satisfaction, employee satisfaction, premium income
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) AFRIANDI, DEASHINTA DIAN
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out the indication of the existence of earnings management practices around Initial Public Offering (IPO) which starts from one year before IPO, during IPO, and One year after IPO. Afterthe company indicated to earnings management around the IPO, then the current ratio, debt to equity ratio, netprofit margin and asset turnover fixed tested their effects on earnings management in the form of discretionary accruals (DA). Secondary data is applied in this research. The samples which are used in this research are takenfrom the population of companies which perform IPO in the Indonesia Stock Exchange during 2008 – 2010periods. The multiple linear regressions analysis, one sample t-test and t test are applied as the data techniqueanalysis in this research. The results of this study show that: (1) during the IPO the company is indicated that ithas already been implementing earnings management, (2) independent variables such as current ratio and fixedasset turnover have no influence to the earnings management, while the company’s financial performance whenit is seen from debt to equity ratio and net profit margin has an influence to the earnings management. Keywords:  Earnings Management, Initial Public Offering (IPO), Financial Performance.
PENGUKURAN KINERJA PELAYANAN PADA KANTOR BERSAMA SAMSAT MANYAR SURABAYA Prastama, Angger Yudy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

The purpose of this to find out how the performance of Kantor Bersama Samsat Manyar Surabaya Timur which is located on jalan Manyar Kertoarjo No. 1 Surabaya which is measured by using Community Satisfaction Index and to find out how the suitability level between service performance an public expectation. The data analysis technique is using qualitative descriptive design in order to find out community satisfaction index which is calculate by using weighted average value from each service element based on the number of KEP/25/M.PAN/2/2004. The result of research at Kantor Bersama Samsat Manyar Surabaya Timur shows that performance measurement which is appraised from the Community Satisfactiton Index is obtained from each indicator (service procedures, service requirement, service officers clarity, service officers disciplinary, service officers responsibility, service officers ability, service rapidity, service equality, officers hospitality and politeness, reasonable service cost, certainty of service cost, certainty of service schedule, service convenience, service security) is in good position and result of index is 3.00543 × 25 = 75.14 which means the service unit performance is good while the suitability level between public expectation and performance is 90.54% the service performance is in appropriate whit the public expectation. Keywords: community satisfaction index, performance measurement, publik service.
RISK – BASED AUDIT ATAS SIKLUS PENDAPATAN PADA PT. SUPRANUSA INDOGITA Rahmadi, Dimas; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

In the free trade era, Indonesia has great potencyto become prospective market for companies in running their business because it is supported by high power consumptive society. The company goals might fail, if the risk management processdoes not run effectively. It shows how importantthe risk management and the role of internal audit for a company in order to survive in encountering the environment turbulence or even the tight competition. This research is meant to develop therisk based audit method on revenue cycleat PT SupranusaIndogita. By using risk based audit, when the risk is getting high, the attention that is needed is getting high as well, so it can assure that the risk adequacy on a company has been managed in accordance with risk limit which has been determined by the company. The field study has been applied as the method and the data collection technique has been carried out by conducting observation, interview, and inspection. The result of the research shows that risk source is lied on the weak correlation of a system or procedure (process, human resources or internal control), unconducivework environment and some loose policies in dealing with the emerging problems which has great potencyto influence the security of company assets, the reliability of report and information which is related to the financial andits functional efficiency and effectiveness in using companyresources.Keywords: Internal Audit, Risk Based Audit, Risk Sources
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DAN PENGUKURAN KINERJA PUSAT BIAYA Bahia, Bahia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to find out and to analyze the implementation of responsibility accounting effective and efficient and in accordance with its function as cost control and research performance instrument. The research object is PT KASA HUSADA WIRA JATIM is a company which engages in the field of medical equipment factory. The research method is qualitative. Descriptive analysis technique has been applied by the researcher in order to describe what the research object exactly is. It has been found from the result of the research that company organization structure has shown responsibility centers. The budget preparation process has been carried out by using bottom up budgeting, but the responsibility center code has been shown yet and the separation between controllable and uncontrollable cost has not been performed yet. The responsibility report has been carried out by comparing the budget to the realization. It has been found from the result of performance evaluation which has been done by comparing the cost budget and the realization that the efficient manager is the production manager whereas the inefficient manager is the general affair and administration manager and sales manager. It can be concluded from the result of the analysis that by implementing the responsibility accounting system, top managers can conduct performance evaluation and cost control. In order to make the responsibility accounting system is said to be good when the use and the realization of the budget is in accordance with the prevailing standards.Keywords: Responsibility accounting, performance assessment, controllable and uncontrollable cost.
SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DAN PASAR Safitri, Dian Anggraeni; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of the disclosure of sustainability report to the financial performance and market. The objects of the research are 10 companies which have published the sustainability report and incorporated in the IDX (Indonesia Stock Exchange) in 2011-2013 periods. The sample collection technique has been done by using purposive sampling method. The dependent variable is financial performance which is measured by using return on asset (ROA) and current ratio, as well as market performance which is measured by using Tobin’s Q. meanwhile, the independent variable is the SRDI. The data analysis technique has been done by using descriptive analysis technique; the hypothesis test has been done by using the manova. Based on the result of Between-Subject Effect test, the first hypothesis states that the disclosure of sustainability report has positive influence to the financial performance is accepted by its significance 0.049 on the proxy of return on asset (ROA), and 0.043 on the proxy of current ratio, the second hypothesis states that the disclosure of sustainability report has positive influence to the performance of market is accepted with its significance 0.046.  Keywords:        Sustainability Report, Financial Performance, Market Performance 
PENERAPAN METODE PENGAKUAN PENDAPATAN KONTRAK JANGKA PANJANG PADA PT. ADHIKARYA JAYA MANDIRI Novianti, Merita Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research are: 1) to know the implementation of the recognition method for long term contract at PT Adhikarya Jaya Mandiri; 2) to know revenue the accuracy recognition and the burden on the projects which have been done then compare them with the theoretical aspect as the foundation. The data analysis technique is using descriptive which is qualitative. Based on the analysisi result and discussion can be concluded that 1): company’s revenue recognition from the long term contract based on the physical progress is presented in project achievement reports which is created by the Site Engineering Manager (SEM) along with the field supervisors ; 2) there is significant difference in revenue recognition and profit in 2011 between the physical progress approach and the completion percentage method (cost-to-cost). The physical approach method recognize that the revenue and profit is higher by Rp. 13.836.974.074,- comparing with the cost-to-cost, therefore the revenue and profit presented in the financial report become over statement and inappropriate with the conservatism principle in the presentation of financial statement presentation; 3) the finishing percentage method (cost-to-cost) give the reasonable description in revenue recognition when comparing with the physical approach.Keywords: revenue, burden, and cost-to-cost.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN DAN KEBIJAKAN UTANG TERHADAP NILAI PERUSAHAAN Mayogi, Dien Gusti; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The higher the level of prosperity of the owner of the company, it can increase the value of the company. The value of the company is reflected in its share price. The value of the company shows that the prosperity of shareholders high and the future prospects of the company in good shape. The companys value in this study is proxied by Price Book Value (PBV). This research is meant to find out how great the influence of profitability, dividend policy and debt policy to the firm value. This research has been done by using the analysis test of SPSS. The samples are companies which are listed in manufacturing sector in Indonesia Stock Exchange from 2011 to 2013. 12 companies which have met with the sample collection criteria have been obtained so the numbers of observations in this research are 36 observations. This research has been done by using multiple regression analysis in order to see the influence of independent variables on the dependent variable either partial or simultaneous. The result of this research shows that profitability variable has an positive influence to the firm value. Dividend policy has an positive influence to the firm value whereas debt policy does not have any influence to the firm value.Keywords: Profitability, Dividend Policy, Debt Policy, Firm Value.
PENGARUH TAX AMNESTY, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Sari, Viega Ayu Permata; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

Tax revenue increases every year but it is not followed by the enhancement of tax ratio. It shows that taxrevenue has not optimal yet and there is tax potency which can be discovered by the government. One of theproblems which can obstruct optimum tax revenue is the taxpayer compliance. The purpose of this research ismeant to find out the influence of tax amnesty, tax knowledge, and tax authority service to the taxpayercompliance. This research is causality quantitative. The population is taxpayer, either individual taxpayers orcorporate taxpayers which are listed in Kantor Pelayanan Pajak (KPP) Pratama Surabaya Tegalsari. The samplehas been determined by using accidental sampling i.e. the collection of information from the taxpayers which isaccidentally met by researcher. 88 respondents have been obtained as samples. The data has been collected byissuing questionnaires and using likert scale 1 to 5. The data analysis technique has been done by using multiplelinear regressions and the SPSS program for windows. Based on the result of analysis, it shows that tax amnestyand tax knowledge gives positive influence. Meanwhile, tax authority service does not give any influence to thetaxpayer compliance.Keywords: Tax amnesty, taxation knowledge, tax authority service, obedience of tax payers.
IMPLEMENTASI CRITICAL SUCCESS FACTORS UNTUK MENINGKATKAN KINERJA RS DARMO SURABAYA Setyowati, Mutiara Puji Lestari Hari; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the implementation of critical success factor as the competitive strategy in the effort of increasing the performance in Rumah Sakit Darmo Surabaya. This research has been done by using qualitative research method with case study approach. Based on the result of the analysis of critical success factors, the strengths, weaknesses, opportunities and threats of Rumah Sakit Darmo Surabaya have been identified by using SWOT analysis. Performance assessment is based on Balanced Scorecard which can be seen from financial perspective, customer perspective, internal business perspective, learning perspective and human resources. Meanwhile, to find out the service quality which has been provided by the company, it is measured by using Public Satisfaction Index (IKM) which is based on the Decree of State Minister for the Empowerment of State Apparatus No. 25/M.PAN/2/2004, in which there are 14 indicators in it. Based on the result of the analysis it can be concluded that by using the Critical Success Factors, strengths, weaknesses, opportunities and threats (SWOT) of the company can be found. Keywords: Critical Success Factors, SWOT Analysis, Performance Measurement.

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