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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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FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH BONDOWOSO Prahesti, Alifani Indah
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 find out the existence of flypaper effect on the local ownsourcerevenue and general allocation fund to the Bondowoso regency local expenditure based on theanalysis of the realization of local government budget report of the local government of Bondowosoregency which is conducted by using financial ratio. Based on the result of analysis and the discussionwhich has been performed in order to find out the flypaper effect on the local own-source revenue andlocal allocation fund to the Bondowoso regency local expenditure by using financial ratios analysiswhich consist of: (1) local revenue analysis which include (a) the decentralization degree ratio showslow result ≤ 50% with the tendency of increasing, (b) the dependency ratio of local financial to thegeneral allocation fund shows high result ≥ 50% with the tendency of increasing, (c) the independencyratio of local revenue shows low result ≤ 50% with the tendency of increasing, (d) the growth ratio oflocal own-source revenue shows positive growth with the tendency of increasing, (e) the growth ratioof general allocation fund shows growth which tend to increase; (2) the growth ratio of localexpenditure shows growth with the tendency to increase; (3) the analysis of revenue performancewhich includes (a) effectiveness ratio of local own-source revenue has a very effective level ofeffectiveness which always fulfills the target (100% - ≥ 100%), (b) the efficiency ratio of generalallocation fund has inefficient result (100% - ≥100%).Keywords: Flypaper Effect, Local Own-Source Revenue, General Allocation Fund, and Local Expenditure
PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODS Retnani, Endang Dwi; Hidayati, Fitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

The examination is conducted to find out whether debt to equity ratio, return on equity, and price toearnings ratio have influence to the dividend payout ratio (DPR).The multiple linear regressions areused as the analysis technique. The hypothesis is tested by using t-test in order to find out theinfluence of each variable. The F test is conducted to test the model suitability which has been used.The examination has been conducted by using SPSS 20. The result of the t-test shows that debt toequity ratio (DER) does not have any influence with negative direction whereas return on equity andprice to earnings ratio have influence with positive direction. The F test shows that the model whichhas been used in the research is suitable (fit). It can be concluded that in t-test only ROE and PER hasinfluence to the dividend payout ratio whereas the financial performance which is used in model hasinfluence to the dividend payout ratio.Keywords: debt to equity ratio (DER), return on equity (ROE), price to earnings ratio (PER),dividend payout ratio.
ANALISIS KINERJA PELAYANAN PADA SAMSAT DAERAH SURABAYA UTARA Romy, Robby Aditiya; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the performance of public service at SAMSAT North Surabaya. The research is conducted at SAMSAT North Surabaya is the public service institution which provides service to the public fast, easy, and transparents. This research has been carried out by using qualitative descriptive. The information determination technique has been done by performing purposive sampling because this research tries to seek deep information from people who knows the focus of the research very well. of this research shows that the performance of SAMSAT North Surabaya has been running properly according to the indicators which have been stated in the Regulation of Minister of the Empowerment of State Apparatus No. 001 of 2015 which relates to the guidelines of public service performance analysis includes public service standard which has been carried out well according to the existing regulation, intimation services has been formulated properly according to the main tasks of the organization, public satisfaction survey has been conducted periodically in 3-month periods, complaints management has been established to find out the complaints of taxpayers in order to be solved soon, and public service information system has been determined and implemented in accordance with the existing regulations.Keywords: Analysis, Performance, Public Service
PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Hakim, Arif Rachmad; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of deferred tax assets and deferred tax expense on earnings management to the banking companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The research method is quantitative research methods. The data is secondary data which has been obtained through intermediary medium that has been processed and documented. The samples have been selected by using purposive sampling method. In order to test the hypothesis, this study is done by using the multiple linear regressions analysis. Based on the results of multiple linear regression analysis with the significance level of 10%, this research shows that: deferred tax assets and deferred tax expense has significant influence to the earnings management.Keywords: Deferred Tax Assets, Deferred Tax Expense, and earnings management.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG DAN DAMPAKNYA PADA ECONOMIC VALUE ADDED Muchlasin, Mochamad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of managerial ownership to the debt policy and its impact to the economic value added (EVA). Samples in this research are manufacturing companies which are listed inthe Indonesia Stock Exchange (IDX) in the period of 2009-2011 by using purposive sampling method.Path analysis is the statistic method which is used in this research.  Variables in this research are Managerialownership (INSDR) as the independent variables, debt policy as the intervening variable and Economic ValueAdded as the dependent variable.The result of research shows that INSDR has insignificant positive influence to the EVA, this result is related toArry Irawan research (2009) and Yuni Puspita Sari research (2013). INSDR has significant negative influenceto DER, this result is related to Siswandi research (2011) and Lenra Juni Remember Purba research (2011),while DER has significant negative influence to the EVA, this result is related to Yuni Puspita Sari research(2013). DER is proven to be the intervening variable which mediates the influence of INSDR with EVA. Keywords: Managerial Ownership, Debt Policy, Economic Value Added, Manufacturing Companies
PENGARUH SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN NINGRUM, FITRIA
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 how the influence of computer based accounting information system which is implemented to the company as well as the risk which will be encountered in the future in the implementation of computer based accounting information system at CV Trias Persada Engineering, Sidoarjo.The quantitative analysis case study method is applied as the analysis instrument in this research by formulating hypothesis and then the statistic examination is performed by the researcher to accept or deny the hypothesis. The data collection technique which is conducted by the researcher is literary and field research. Field research is performed by distributing questionnaires to the respondent, while the literary research is performed by comparing the theories which are obtained from books and literatures with the existing facts. It can be concluded from the result of discussion and analysis that the users of computer based accounting information system at the company have significant influence to the making of purchasing decision at the company, although there are minor mistakes in the system but reparation will always be carried out so the accounting information system is in appropriate with the procedures and the rules in this company. Keywords: Accounting Information System, Computerization, the Making of Purchasing Decision
PENGARUH TINGKAT SUKU BUNGA DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM Wulansari, Ria; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of interest rates, current ratio, total assets turnover, debt to equity ratio, return on assets, return on equity, earnings per share to the stock return. The sample are all companies which are listed in LQ 45 index in Indonesia Stock Exchange from 2012 to 2014. The analysis technique has been done by using multiple linear regressions analysis, model feasibility test (F test), multiple determination coeficients, and t-test. Based on the result of the research it has been found that the interest rate, total assets turnover, and debt to equity ratio has negative influence and insignificant to the stock price because the value of negative coefficient regressions and the significant value of t test is larger than 0,05. Current ratio, return on assets, and return on equity has signficant and positive influence to the stock return because the value of positive coefficient regressions and the significant value of t test is smaller than 0,05. earnings per share does not have any significant but positive influence to the stock price because the value of positive coefficient regressions and the significant value of t test is larger than 0,05.Keywords: interest rates, financial performance, stock return
FAKTOR - FAKTOR YANG MEMPENGARUHI BELANJA DAERAH PADA KABUPATEN/KOTA JAWA TIMUR Liando, Ivoni Ike; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to test the influence of local own source revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and profit sharing fund (DBH), Flypaper Effect (FEF) and the numbers of the population(JPE) to the local expenditure (BED). Sample consisted of 29 districts and 9 in East Java with 148 observation reports Actual Budget and Expenditure 2012-2015 year, with resources BPK and BPS. Thisexamination has been carried out by using multiple linear regressions analysis technique and the instrument of SPPS application (Statistical Product and Service Solutions). The result of the research which has been done by using multiple linear regressions shows that local own source revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and proift sharing fund (DBH), Flypaper Effect (FEF) and the numbers of the population (JPE) to the local expenditure (BED). Meanwhile, the flypaper effect does not give any influence to the local expenditure, with the R-Squared 0.988 or 98.8%, it shows that the variables in the modelsare able to predict the local expenditure, meanwhile 1.2% is influenced by other variableswhich are included in the model.Keywords: Local own source revenue (PAD), Equalization fund, Flypaper Effect (FEF), The numbers of the population (JPE), Local expenditure (BED)
PENGARUH KEPEMILIKAN SAHAM DAN RASIO KEUANGAN TERHADAP STRUKTUR MODAL PERUSAHAAN Lestari, Sisil Ayu; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the influence of stock ownership and financial ratio to the company capital structure on the manufacturing companies in 2010-2013 periods which are listed in Indonesia Stock Exchange. The sample has been done by using purposive sampling method and 236 annual financial statements of 78 manufacturing companies which have published their statement through official sites of Indonesia Exchange (www.idx.co.id). The test has been conducted by using multiple regressions analysis with the support of SPSS (Statistical Package for Social Sciences) 20 version, with the independent variables which are: the majority of stockholders (the ownership of stock > 5% is divided by shares in circulation), public stockholders (the logarithm of the number of ownership of stocks < 5%), the dividend policy (dividend payout ratio), free cash flow (the remaining of the subtraction of operating cash flow, capital expenditures and net working capital), profitability (return on asset), firm size (natural logarithm of the total asset) and business risk (return on invested capital) to the dependent variable which is the company capital structure (debt equity ratio). The result of the research shows that 5 variables have influence and 2 variables do not have any influence to the company capital structure. Five variables which have influence to the company capital structure consist of 4 variables which have negative and significant which includes the majority of stockholders, public stockholders, dividend policy, and business risk. Meanwhile, 1 variable which has significant and positive influence is free cash flow. Two variables which do not have any influence to the company capital structure are profitability and firm size. Keywords: Majority Stockholders, Public Stockholders, Financial Ratio, Capital Structure and Multiple Regressions.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Septiana, Fera
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

This main aims of this study is to test whether the company’s characteristic which consists of profitability, type of industry, leverage, company size, company growth, foreign shareholder ownership, and size of board of directors affect the corporate social responsibility. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in the year of 2010-2012. The samples have been selected by using purposive sampling method and 27 companies have been selected as samples. The data is the secondary data that is in the form of annual financial statement (annual report) and manufacturing company’s financial statement which has been published. The results of this study show that: (1) profitability does not affect the corporate social responsibility, (2) the type of industry has no effect on the corporate social responsibility, (3) leverage has no effect on the corporate social responsibility, (4) the company size effect on the corporate social responsibility, (5) the company growth has no effect on the corporate social responsibility, (6) foreign shareholder ownership has no effect on the corporate social responsibility, (7) size of board of directors has no effect on the corporate social responsibilityKeywords: corporate social responsibility, profitability, leverage, company’s characteristic.

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