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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA PROVINSI JAWA TIMUR Febriana, Imas Sherli; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to result of the influence of Local Own Sources Revenue (PAD),General Allocation Fund (DAU), Special Allocation Fund (DAK) and Budget Financing Surplus(SILPA) to the Capital Expenditure (BM). The independent variables are Local Own Source Revenue(PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Budget FinancingSurplus (SILPA). Meanwhile, the dependent variable is using Capital Expenditure (BM). The samplesare 29 districts and 9 cities in East Java Province and the research is a three-year periods in 2012-2014fiscal years. The sample collection technique has been done by using purposive sampling. Thegovernment data is in the form of secondary data in the APBD Realization statement of East JavaGovernance in 2010-2014. The analysis method has been done by using multiple linear regressions.The result of this research shows that (1) Local Own Source Revenue (PAD) has influence to theCapital Expenditure (BM), (2) General Allocation Fund (DAU) has influence to the capital expenditure(BM), (3) Special Allocation Fund (DAK) does not have any influence to the capital expenditure, (4)Budget Financing Surplus (SILPA) does not have any influence to the capital expenditure.Keywords: Local Own Sources Revenue, General Allocation Fund, Special Allocation Fund, Budget FinancingSurplus, Capital Expenditure.
ALOKASI DANA DESA DALAM PERSPEKTIF AKUNTANSI DAN KEUANGAN Marvanti, Iga Vidya; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

This research is meant to find out the implementation of accounting and financial management, thedisbursement mechanism, the preparation stages of financial management, problems which are encountered inthe implementation of accounting and financial management of village allocation fund and the efforts which havebeen carried out in order to overcome the problems which occur at Medaeng village in Waru district in Sidoarjoregency. This research is a descriptive researtch which has been carried out by using qualitative approach. Thesources of data are the primary and the secondary data. The data collection technique has been conducted in theform of observation, interview, library research, and documentation. The result of data collection is analyzed byusing comparative qualitative descriptive method. The result of the research shows that the financial accountingsystem of village allocation fund has been carried out by using microsoft excel program in the form of generalcash book and cash book helpers of receipts and cash book helpers of expenditure. Meanwhile, the financialmanagement in 2015 was quite well and realistic since it has been prepared in budget
PENGARUH PERSEPSI ATAS PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK Rosella, Vina; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the influence of perception of tax fairness, perception of ease of taxation, andperception of simplicity of taxation which is related to the government regulation No. 46 of 2013 to the level oftax compliance. The hypotheses of this research i.e.: (1) the perception of tax fairness which is related to thegovernment regulation No. 46 of 2013 has positive influence to the level of tax compliance. (2) Perception ofsimplicity of taxation which is related to the government regulation No. 46 of 2013 has positive influence to thelevel of tax compliance. (3) The perception of simplicity of taxation which is related to the government regulationNo. 46 of 2013 has positive influence to the level of tax compliance. The quantitative research is the researchapproach which is used in this research with the multiple linear regression analysis. The primary data have beenobtained by issuing questionnaires to 66 respondents who have been selected by using purposive sampling arethe individual and corporate taxpayers (OP) which are subject to 1% final income tax in accordance with thegovernment regulation No. 46 of 2013 in the area of Surabaya and Sidoarjo. The result of this research showsthat the perception of tax fairness and the perception of simplicity of taxation which is related to the governmentregulation No. 46 of 2013 has positive influence to the level of taxpayer compliance. Meanwhile, the perceptionof simplicity of taxation which is related to the government regulation No. 46 of 2013 does not have anyinfluence to the level of taxpayer compliance.Keywords: the perception of taxation fairness, the perception of ease of taxation, and the perception ofsimplicity of taxation, taxpayer compliance, PP No. 46 of 2013.
ANALISIS PELAPORAN KINERJA PADA DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI JAWA TIMUR Huda, Miftakhul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out, to analyze and to evaluate the performance of Department of Culture and Tourism of the East Java Province reviewed from the culture and tourism strategic development which is carried out at the Department of Culture and Tourism of the East Java Province. This research is entitled “The Analysis of Performance Reporting at Department of Culture and Tourism of the East Java Province”. This research is qualitative descriptive research which is required to explain the study units which are the smallest units of research object which is wanted by the researcher as the classification of data collection and it provides description which is in appropriate with the facts which occur at the time when the research is conducted. The result of the research can provide explanation that Department of Culture and Tourism of East Java Province can improve capabilities in managing the value and cultural diversity as well as to carry out revitalization and actualization of the values of local wisdom which is originated from cultural experience and knowledge which is adjusted with the needs of era in order to strengthen and solidify the nation cultural resilience. The Department of Culture and Tourism of East Java Province can improve the management, protection, development and utilization of cultural asset so it can function optimally as the facility of cultural development, education and recreation. The Department of Culture and Tourism of East Java Province can develop a competitive and qualify cultural destination. The Department of Culture and Tourism of East Java Province can improve the tourism image which is competitive and positive. The Department of Culture and Tourism of East Java Province can improve the quality and the quantity of the human resources, and other supportive products. The Department of Culture and Tourism of East Java Province can carry out the cultural value development program, the cultural asset management program, the cultural diversity management program, the tourism destination development program, the tourism marketing development program, the cultural and tourism management program in appropriate with the expectation of The Department of Culture and Tourism of East Java Province.
ANALISIS PREDIKSI KEBANGKRUTAN PADA EMITEN DENGAN HARGA SAHAM DIBAWAH SERATUS Fitria, Annisa Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the issuers’ position who issues stock price less than Rp 100.00 whether it shows the company tends to bankrupt or not. This research is qualitative research with descriptive study. The samples have been selected by using purposive sampling. The samples are 15 issuers which are listed in Indonesia Stock Exchange (IDX) with stock price less than Rp100.00. The data collection technique uses documentation method by taking secondary data in the form of financial statement of these companies during five years period (2008-2012) and these financial ratios are calculated then they are used to calculate Altman Z-Score. The result of the research shows that 6 companies or 40% is predicted to undergo bankruptcy, 6 companies or 40% is predicted to be in grey area position or prone bankrupt and 3 companies or 20% is predicted not to bankrupt. Bankruptcy prediction by using Z-Score method has a relation with financial ratio so when a company is predicted to go bankrupt, this problem is supported by company financial ratio is in not good condition. Keywords: Financial Ratio, Bankruptcy Prediction, Z-Score Method, Stock Price
PENGARUH PERENCANAAN PAJAK DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Yuono, Citra Ayuning Sari; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Every company has objectives to give prosperity to the stakeholders by maximizing the firm value. In order to create optimal prosperity of the stakeholders, the company is required to use their resource efficiently, to operate on optimal productivity level, and to manage the tax expense properly. A company, in its process to achieve their objectives, it might be possible that the manager will act opportunistically by taking personal profit before the interest of the stakeholders has been fulfilled, therefore good governance is required so that the objectives can be realized appropriately, and the management performance can be supervised and monitored so that fraud does not occur in the financial statements of the company.This research is meant to find out the influence of tax planning and corporate governance to the firm value. The analysis technique has been done by using multiple linear regressions, F test, and t test and coefficient determination. Based on the result of this research, it shows that tax planning and audit committee have significant and positive influence to the firm value. Meanwhile, the managerial ownership, institutional ownership, and independent commissioner do not have any influence to the firm value. Based on the result of this research, the investors should observe the tax planning and composition of audit committee of the company as the information in investment decision making, because it describes the prospect of the company in the future.Keywords: tax planning, corporate governance, firm value
PENGARUH STRUKTUR AKTIVA, RISIKO BISNIS, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Sari, Retno Indah; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to find out the influence of assets structure to the capital structure, the influence of business risk to the capital structure, the influence of sales growth to the capital structure, and the influence of profitability to the capital structure. The population is a consumer goods companies which are listed in Indonesia Stock Exchange during 4 years observation period from 2012 to 2015. The sample collection technique has been carried out by using purposive sampling, and 28 consumer goods companies have been selected as samples. The analysis technique has been done by using multiple linear regression and hypothesis testing. The result of the analysis of the model feasibility test shows that asset structure, business risks, sales growth and profitability give significant influence to the capital structure of consumer goods companies which are listed in Indonesia Stock Exchange. Partially, the result of the research shows that assets structure give significant and positive influence to the capital structure, business risk does not give significant and negative influence to the capital structure, sales growth give significant and positive influence to the capital structure and profitability give significant and negative influence to the capital structure.Keywords: Asset structure, business risk, sales growth, profitability, capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN BADAN LAYANAN UMUM (Studi pada PK BLU Universitas Negeri Surabaya) Alifah, Syayyidah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

This study aimed to examine the effect of budget planning, the system of internal control, financial control, quality of human resources and utilization of information technology to the value of financial reporting information. The problem in this research is to determine whether the indicators of these variables influence or not the value of financial reporting information. The sample of this study were employees of the State University of Surabaya PK BLU based on criteria specified by the researcher. Data were taken from questionnaires distributed to the respondents. The variables used in this study consists of the dependent variable and the independent variables. The independent variable is the Budget Planning (PA), Internal Control System (PI), the Financial Supervision (PK), Quality of Human Resources (SDM) and Utilization of Information Technology (TI) while the dependent variable is the Value of Financial Reporting Information (Nif). Data were analyzed using multiple linear regression analysis. Results indicate that the budget planning, the system of internal control, financial control and utilization of information technology has positive influence on the value of financial reporting information, while the variable quality of human resources has no effect on the value of financial reporting information.Keywords: Value of financial reporting information, budget planning, the system of internal control, financial control, quality of human resources and utilization of information technology.
KONTRIBUSI PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAN INVESTASI DAERAH PEMERINTAH KOTA SURABAYA Rosdiana, Novia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this researchis to find out effectiveness and efficiency of PAD in the city of Surabaya, effectiveness of regional spending, and Original Local Revenue PAD contribution to the regional spending also the growth of regional investment (PMDN) in the city of Surabaya. The research method used in this research is qualitative descriptive which were collected, analyzed, and interpreted data obtained so that is gives correct and complete information to solve the problem faced. The results of this study show that in the period of 2009 – 2012 PAD in the city of Surabaya has been increasing every years, it also follows with the increase of regional spending every years, but PAD contribution to the regional spending experienced up and down. The increase of PAD contribution to the regional spending happened in the year of 2011 – 2012. Meanwhile, PAD contribution to the regional investment(PMDN) also has been increasing every years, the most significant increase happened in 2012.Keywords: Original Local Revenue (PAD), Regional Spending, Local Capital Investment
APLIKASI ANGGARAN PADA PERUM PERHUTANI DIVISI REGIONAL JAWATIMUR Widowati, Widowati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the application of budget at Public Company Indonesian State Forestry Enterprise East Java Regional Divison. Budgeting is the financial planning of an organization or the preparation process of written plan about the activity of an organization which is stated quantitatively and is generally stated in units of money, whereas budget is the number of money which is planned for an activity in a certain period. The effectiyeness according to Blocher Chen and Gary cokins is the operation in its goal has been determined from the operation. Efficient means not to waste resources in carrying out its operation in vain. An operation will be inefficient if the company does not use its resources over their target. The result of the research that has been obtained in accordance with Departement of Interior No. 690.900.327 of 1996 the total of activity cost which is used by Perum Perhutani Divisi Regional Jawa Timur is Rp. 26.450.000 from the total of activity cost plan is Rp. 26.000.000 with the ratio 98% of the budget has been used effectively yet in is inefficient whereas, according to Blocher Chen and Gary cokins the total cost from production statement which has been used is Rp. 26.450.000 from the RKAP Rp. 26.000.000 or 99.8% of the budget has been used effectively. The volume of realization is 204.456 M2 whereas the RKAP that has been determined by management is 195.254 M2 has been effectively used.Keywords: budgeting, effective, efficiency, Production Statement

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