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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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PEGARUH PARTISIPASI PENGGUNA DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Kurniasari, Novelya Riyanti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of users’ participation in the development of information system and top management support to the performance of the accounting information system on state banks in Sidoarjo. The population are all state bank employees in Sidoarjo. The samples have been chosen by using purposive sampling method which is based on certain criteria. The analysis technique is using multiple linear regressions. Based on the result of the calculation it can be concluded that the determination coefficient value R2 (R Square) that is 0.537 shows that the budgeting participation and top management support are capable to explain the AIS performance approximately 53.7%, while the remaining is 46.3% which is explained by other variables outside this research. While based on the hypothesis test it is found that the participation of users in the development of information system, when the participation of the users in the development of accounting information system is greater, the performance of accounting information system will improve. The support level which is provided by the top management for the organization information system has an influence to the accounting information system of State banks in Sidoarjo. The support level which is provided by top management can be a very important factor in determining the successful of all activities which are related to information system.Keywords : Users’ Participation in the Development of Information System, Top Management Support, the Performance of the Accounting Information System.
EVALUASI PENGENDALIAN INTERN ATAS SISTEM DAN PROSEDUR PENGELOLAAN KARTU AUTOMATIC TELLER MACHINE Pranata, Berry Prima
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the implementation of internal control system and evaluation to the system and management procedure of automatic teller card. The research method in this research is carried out by using descriptive, which is describing and explaining the observation of subject problem at BCA Branch of Wholesale Shopping Center Branch (BCA-PGS), and comparing between the fact found in the practice with standard of internal control system of General Bank (Bank of Indonesia: 2013) as well as the system evaluation and management procedure of ATM card. The analysis result shows that internal control system which is implemented at BCA-PGS has been running well in accordance with standard; nevertheless it needs improvement in the filling out forms to make it more informative and employees’ competency with the education improvement, as well as system and management procedure of ATM card which has been in accordance to the standard.Keywords: Internal Control System, ATM Card.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN Andreanto, Yohanes; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The demand for the enhancement of revenue, awareness and taxpayer compliance and some improvements and the fundamental changes in all aspects of taxation has become the reason for tax reform. The reformation of tax administration which has been carried out by Directorate General of Taxation as the manifestation of the enhancement of service quality of taxation to the taxpayer one of them is the development of the tax payable report by using modern taxation administration. The manual taxation administration system is considered to have some weaknesses particularly for corporate taxpayer who conducts many transactions has to enclose documents (hardcopy) in quite large amount to the KPP. This research uses quantitative method which is carried out by conducting survey, the population is all corporate taxpayers in the environment of Kantor Pelayanan Pajak Pratama Surabaya Sawahan with anincorporated status PT (Perseroan Terbatas). The data is the primary data which has been done by issuing questionnaires to the corporate taxpayers which match with criteria to be selected as respondents. Overall, the result of the research i,e. Organization structure, organization strategy, organization procedure, and organization institution which are included in indicators of modern taxation administration at KPP Pratama Surabaya Sawahan has positive influence to the rate of compliance of corporate taxpayers.Keywords: Modern tax administration, compliance of taxable employer, corporate taxpayers.
PENGARUH RASIO CAMEL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH Indyarwati, Emmy Vismia; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to find out the influence of CAMEL ratio to the financial performance of sharia banking. This research is used CAMEL ratio i.e. Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Profit Margin (NPM), operational cost, and operational revenue (BOPO), Finance to Deposit Ratio (FDR) to the financial performance which is measured by using Return On Asset (ROA). The research sample consist of 6 companies of sharia banking which have been selected by using purposive sampling. The research population is sharia bankings which are listed in Indonesia Stock Exchange in 2013-2015 periods. The statistic test instrument is SPSS 20 which has been carried out by using classic assumption test and multiple linear regressions analysis. The result of the research shows that Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational cost and operational revenue (BOPO), Finance to Deposit Ratio (FDR) have significant and negative to the Return on Asset (ROA). Meanwhile, Net Profit Margin (NPM) has significant and positive influence to the Return on Asset (ROA).Keywords: Capital, Asset, Management, Earning, Liquidity.
PENGARUH PROFESIONALISME AUDITOR TERHADAP KUALITAS KINERJA AUDITOR INTERNAL (Studi Empiris pada Internal Auditor PT. Sinar Himalaya) Aminati, Diah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

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Abstract

This research aim to examine the infuence of auditor professionalism onthe quality of intern auditor performance. The sample of this research are allauditors at pt.sinar himalaya -jakarta, surabaya, semarang, medan, pulogadung.The data is taken from questionaire which is shared to respondent. The usedvariable in this research is based on dependent variable and independentvariable. Variable independent is auditor profesionalism including auditorcompetency, auditor independency, auditor accountability, auditor workexperience, accountancy information system understanding while dependentvariable intern audit performance quality. The data is analyzed by using doublelinear regression analysis. The result of this research indicates that the auditorcompetency, auditor independency, auditor work experience and accountancyinformation system comprehension effects positively on intern audit performancequality, while auditor accountability variable doesnt have any effect on thequality of intern auditor performance.Key word : audite professionalism, competency, independency, accountability,work experience, SIA comprehension, intern audit performance quality
PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM MENCAPAI SUSTAINABLE GROWTH (STUDI KASUS PT SUPRAMA) Bintari, Revita Novi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

This research is meant to evaluate the implementation of Corporate Social Responsibility. CSR as one of important elements in business in order to reach sustainable growth. The result of the research indicates that PT Suprama has been implementing the CSR whether internally or externally. The implementation of CSR on PT Suprama has influence the sustainable growth indirectly. This can be proved by the improvement of sales percentage, reputation, and the expansion of PT Suprama sales territory from year to year.Keywords: corporate Social Responsibility, Sustainable Growth, Internal and External CSR, Sustainable Report.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT POS INDONESIA MPC SURABAYA Sukmawati, Ade Ayu; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the implementation of Good Corporate Governance and to find out the five principles constraints that are encountered by the company i.e.: openness, accountability, responsibility, independence, and fairness. It has been found from the result of the research that the company has implemented the Good Corporate Governance by preparing the RKAP for every fiscal year, determine task clarity and responsibility of each department within the company, establish partnerships and community development program, make regulations which prohibit all company organs in conducting transactions which contradict to the interest and taking personal benefit from the corporate activities under its management, implementing human capital management system which is based on the principles of openness, fairness, motivating and free of bias.Keywords: Openness, Accountability, Responsibility, Independence, Fairness
PENGARUH ARUS KAS BEBAS, KEBIJAKAN PENDANAAN, PROFITABILITAS, COLLATERAL ASSETS TERHADAP KEBIJAKAN DIVIDEN Suci, Rizky Indra Wulan; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Dividend policy issues concern about the use of profits which has become the rights of shareholders profit sharingin the amount of dividend which will be paid depends on the policy of each company. Companies need to considervarious factors in the making of decisions regarding the distribution of dividends so that profits which aredistributed is in proportion they owned. This research is meant to examine the influence of free cash flow,financing policies, profitability, and collateral assets to the dividend policy. The samples are the consumer goodsindustry sector companies which are listed in Indonesia Stock Exchange (BEI) in 2011-2014 periods. The sampleselection techniques has been done by using purposive sampling method and based on the specified criteria, 16companies have been acquired as research samples. The data has been obtained from the Indonesia StockExchange and the examined financial statements which have been audited in 2011-2014. The data analysismethod has been done by using multiple linear regressions analysis. The result of statistics t test shows that thefree cash flow and financing policy has positive influence whereas collateral assets has negative influence ondividend policy. Profitability does not have any influence on the dividend policy.Keywords: Free Cash Flow, Financing Policies, Profitability, Collateral Assets, Dividend Policy
PERAN RASIO CAMEL DALAM MEMPREDIKSI PROFITABILITAS PERBANKAN SYARIAH MASA DEPAN Esti P., RA. Ida Wahyu; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

The research is aimed to examine (a) the influence of the CAR (Capital Adequency Ratio) to the ROA inthe future, (b) the influence of the NPF ratio (Non Performing Finance) to the ROA in the future, (c) the influenceof the NPM ratio (Net Profit Margin) to the ROA in the future, (d) the influence of BOPO ratio (Operating CostOperational Income) to the ROA in the future, (e) the influence of the FDR ratio (Finance to Deposit Ratio) to theROA in the future. The financial ratio data which can be given is the Syariah Banking statistics from BankIndonesia which is the aggregate or overall in 2005-2015 periods. The analysis method has been carried out byusing multiple linear regression. The result of the research shows that (a) Capital Adequacy Ratio, Non PerformingFinance, Operating Cost and Operational Income, and Finance to Debt Ratio do not have any influence to theReturn on Asset in the future. This is caused by the Sharia Bank is encountered to high operating cost. Meanwhile,the Net Profit Margin has positive influence to the Return on Asset in the future because the managementperformance of a bank has great influence to the profitability in the future, (b) CAMEL ratio can be used to predictthe profitability in the future.Keywords : Capital adequacy ratio, non performing finance, net profit margin, operating cost and operatingincome, and return on assets in the future
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA DI BURSA EFEK INDONESIA Rahadi, Hana Pricila
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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Abstract

The difference of interest between company’s stakeholders and managers can cause agency problem.This agency problem can lead agency cost to earnings management. The function separation betweenthe company’s owner and the manager can form a condition which the manager has an opportunity toregulate the profit. The purpose of this research is to examine corporate governance mechanism whichincludes the size of board of directors, the size of board of commissioners, the audit quality, and thetransparency of audit committee to the earnings management. Purposive sampling method is used assample collection method and 35 sample companies have been selected as research object. Thesamples are manufacturing companies which are listed in IDX (Indonesia Stock Exchange) in 2010-2012 periods.The result of analysis that: (1) the size of board of directors has significant positiveinfluence to the earning management, (2) The size of board of commissioners has no influence to theearnings management, (3) audit quality has significant negative influence to the earningsmanagement, (4) the transparency of audit committee has significant negative influence to theearnings management.Keywords:The size of board of directors, the size of board of commissioners, audit quality, the transparency ofaudit committee, and earnings management

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