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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 PENGALOKASIAN BELANJA MODAL Nuzana, Merizal; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of Local Own-Source Revenue (PAD), and general allocation fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), dan Financing Surplus (SiLPA) to the capital expenditure (BM). The population of this research is all districts and cities in East Java which consist of 29 districts and 9 cities. The sample collection technique has been done by using purposive sampling. The research data is the secondary data in the form of Regional Government Budget (APBD) realization statement of East Java Province in 2012-2014 fiscal years. The hypothesis test has been done by using multiple linear regressions analysis. Based on the result of this research, it shows that the local own source revenue (PAD) has influence to the Belanja Modal (BM); DAU has negative influence to the BM; DAK does not have any influence to the BM; DBH has negative influence to the BM; and SiLPA does not have any influence to the BM.Keywords: Local Own-Source Revenue (PAD), general allocation fund (DAU), Profit Shring Fund (DBH), Financing Surplus (SiLPA), capital expenditure (BM).
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN LIQUID 45 Ariyanti, Rizky; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to test the influence of company characteristic which is proxy by total assets, profitability, leverage, auditor opinion, and PAF size to the audit delay through financial statement which has been prepared by Liquid 45 Companies which are listed in Indonesia Stock Exchange. The audited financial statement is financial statement has been audited by the auditors. The financial statement has an advantage as the management responsibility to the stockholders and also for the decision making. It is required to find out the financial position, company performance, and changes of financial position. Audit delay is the length of the day which is needed by the auditors to finish the audit task which is measured from the closing date of year book until the audit statement is published.The population of this research has been done by using purposive sampling method at liquid 45 companies which are listed in Indonesia Stock Exchange during 2012-2015 periods and based on the predetermined criteria, 20 companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS. The result of the t test shows that in the analysis factor there are 2 of 5 variables which give influence to the audit delay, i.e. profitability and leverage. Meanwhile, the total assets, auditor opinion, and PAF size do not have any influence to the audit delay.Keywords: Audit delay, profitability, leverage.
KARAKTERISTIK TEKNOLOGI INFORMASI, BUDAYA ORGANISASI DAN KECOCOKAN INDIVIDU TERHADAP KINERJA KARYAWAN PT. JASA RAHARJA DI KALIMANTAN SELATAN Anugraini, Mardiyah; Ngumar, Sutjipto; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
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The purpose of this research was to obtain empirical evidence whether the characteristics of information technology, organizational culture, individual match will have an influence on employee performance positih Public Agency State-owned enterprises (SOEs). The samples in this study were 37 employees of PT. Raharja Services in South Kalimantan. Data was collected through questionnaires to employees who deal directly with the use of information technology, organizational culture, and individual suitability. Analysis of this study using multiple regression analysis. The results showed that all three independent variables (information technology, organizational culture, and the fit people) have considerable influence on the dependent variable or performance. Effect of partial to the characteristics of information technology has a role in influencing employee performance optimally. Characteristics of organizational culture significantly influence employee performance. Which organizational culture that includes a group of friends easily cooperative and mutual trust, the system of administration of the company is always working in a procedural and structured. Compatibility of individuals have significant influence on employee performance effects. Which match individuals associated with knowing the purpose and mission of the company, working with computer technology, communication in the working relationship between ourselves and the consistent, able to use a computer better and the services provided by the system will be able to get both enhance employee performance when implemented with better. Keywords: Information Technology, Suitability Individual, Organizational Culture and Performance
KAJIAN SISTEM PENGENDALIAN INTERN TERHADAP SISTEM PENJUALAN PADA PT. GIA CABANG SURABAYA JELLYNA, ARUM
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
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The purpose of this research is to find out and to get a clear description about the application of internal control over ticket sales system which is applied by PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch and to seek out whether the internal control over ticket sales system which has been applied has been quite effective for the company. A qualitative research is used in this research and the primary data and secondary date are the type of data that is used in this kind of research. The unit of study inthis research of focused on the internal control system of sales system procedures i.e. the internal control of accounting and administrative control. The data collection techniques that are used in this research are the interview and documentation. The data analysis techniques that are used in this research are as follow: making field notes which are used as sources of data, collecting data and clarifying the data that is obtained from the field, as well as making research conclusions. The result that is obtained from this research indicate that the internal control of accounting information system of airlines ticket sales which is applied by PT. Garuda Indonesia (Persero), tbk Surabaya branch has been running adequately and affectively. The system accounting information on ticket sales at PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch has a competent human resources (HR) in carrying out the functions of duties and responsibilities that he received, the separation of the functions of a more specific task at PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch and no doubling on one person’s job function, any transactions that occur in PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch are recorded in the accounting record through certain record keeping procedures and obtain authorization from the appropriate authorities, any documents and form of transactions are numbered print series, PT. Garuda Indonesia Airlines (Persero), tbk Surabaya branch applies examination toward system and procedures through the company’s internal audit.Keywords: evaluation, internal control, accounting information system, sales system, and effectiveness
PENGARUH PARTISIPASI ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL Lukito, Mega Satrio; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to test the influence of budget participation and responsibility accounting to the managerial performance on the Dinas PU Pengairan Provinsi Jawa Timur. The quantitative method is used as the research method. The population is the employees who have authorities in preparing the budget on Dinas PU Pengairan Provinsi Jawa Timur and 36 people have been selected as samples. The sample collection technique has been done by using purposive sampling. The analysis technique has been done by using multiple linear regressions. The result of the test shows that budget participation variable has positive and significant influence to the managerial performance. The responsibility accounting has positive and significant influence to the managerial performance. This condition is shown by the significance level of each variable is under α = 5%. When budget participation which has been done by the employees is getting high it will increase the managerial performance and the responsibility accounting has been implemented is getting better, it will improve the managerial performance.Keywords: Budget Participation, Responsibility Accounting, Managerial Performance.
SOSIALISASI PERATURAN PERPAJAKAN DAN KINERJA ACCOUNT REPRESENTATIVE KAITAN DENGAN KEPATUHAN WAJIB PAJAK Farikha, Intan; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to explain implementation of tax socialization and Account Representative performance in supporting the taxpayers in fulfilling their tax obligation at Kantor Pelayanan Pajak Pratama Sidoarjo Barat. Taxpayers compliance can be identified from signing up, submitting tax returns (SPT), making calculation and paying tax payable. This research is a qualitative research which hase been case study and field study by using structured interview with seven tax officers i.e.: Head of Service Section, Chief of Extensification Section, Chief of Supervision and Consulting Section, Head of Sub General Division and three people of Account Representative and ten people of effective Taxpayers who are registered at Kantor Pelayanan Pajak Pratama Sidoarjo Barat which has become the focus of this research.The result of this indicate the level of submitting tax return (SPT) increasing every year proving that the taxpayer is increasing awareness that the role of Account Representative as a supervisor, supervising and consulting in tax laws provide socialization is good.Keywords: Tax Rules Socialization, Account Representative Performance, Taxpayers Compliance.
PENGARUH STRUKTUR KEPEMILIKAN, KEPUTUSAN PENDANAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Muvidha, Nurul Isvatul; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to find out an empirical evidence about some factors which influence firm valueon LQ-45 companies which are listed in Indonesia Stock Exchange. Some factors which have been tested in theresearch i.e. institutional ownership, managerial ownership, funding decisions, profitability and firm size.Thesamples are 80 LQ-45 companies which are consistently listed in Indonesia Stock Exchange in 2011-2014periods which have been selected by using purposive sampling method. These factors are tested by busingmultiple regressions analysis at significance level 5 percents by using statistic test instrument the SPSS(Statistical Product and Service Solutions) 20th version. The result of the analysis show that institutionalownership has positive influence to the firm value, with the significance value 0,000 is smaller than α= 0,05 andthe regressions coefficient is 3,994. Funding decisions has positive influence to the firm value, with thesignificance value 0,000 is smaller than α= 0,05 and the regressions coefficient is 7,272. Profitability has positiveinfluence to the firm value, with the significance value 0,000 is smaller than α= 0,05 and the regressionscoefficient is 10,603. And firm size has positive influence to the firm value, with the significance value 0,000 issmaller than α = 0,05 and the regressions coefficient is 4,045. Whereas managerial ownership give no significantinfluence to the firm value, with the significance value 0,938 is greater than α= 0,05 and the regressionscoefficient is 0,078.Keywords: Firm value, ownership structure, decisions funding. Profitability, firm size.
PERSEPSI ATAS BERLAKUNYA PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Irmia, Rochimatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
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Every year micro, small, and medium enterprises in Indonesia undergo significant development. When it is seenfrom its structures, the Indonesian Economy is still supported by micro, small, and medium enterprises(UMKM). Micro, small, and medium enterprises (UMKM) not only have become the main priority in economybut it also has become the hope of ongoing development in Indonesia. The government is keep on trying thedevelopment of micro, small, and medium enterprises by issuing people business credit program and new taxregulation that is the Government Regulation no. 46 of 2013 which is in effect in July 2013. The purpose of thisresearch is to find out what perception that arises on the enactment of Government Regulations no. 46 of 2013particularly for tax authorities and tax payers. The object of the research is tax income at Pratama Tax OfficeRungkut. Based on the result of research, it has been found that the state income in 2013 underwentimprovement. The new regulation that has been issued by the government gives additional income each month.This regulation is considered to be very easy to understand by the tax authorities, yet the comprehension oftaxpayers is considered to be low. The obligation that is incurred by taxpayers is considered to be too high thanthe previous one. This regulation provides convenience when it is considered from the calculation andpreparation of annual tax return.Keywords: Perception, Micro, Small, and Medium Enterprises (UMKM), Government Regulation No. 46of 2013.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. SMARTFREN TELECOM, Tbk Candrasari, Suciati Eka
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
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The purpose of this research is to know the different of financial ratio at PT. Smartfren Telecom, Tbk before and after the acquisition. The observation data is financial report at PT. Smartfren Telecom, Tbk from the year of 2009 to 2012. The financial ratio analysis is using several financial ratio which are liquidity ratio, activity ratio, solvability ratio and profitability ratio. The test result shows that out of 10 ratios which are being observed at PT. Smartfren, Tbk which has been done the acquisition, as a matter of fact all those ratios do not have significant differences between before and after the acquisition.Keywords: liquidity ratio, activity ratio, solvability ratio, profitability ratio, Acquisition.ABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan rasio keuangan PT. Smartfren Telecom, Tbk antara sebelum dan sesudah akuisisi. Data yang diteliti adalah berupa laporan keuangan PT. Smartfren Telecom, Tbk dari tahun 2009 sampai 2012. Analisis rasio keuangan dilakukan dengan mengunakan beberapa rasio keuangan yaitu rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio profitabilitas. Dari hasil pengujian dapat diketahui bahwa dari 10 rasio yang diteliti dari PT. Smartfren, Tbk yang melakukan akuisisi, ternyata kesemua rasio tersebut tidak mempunyai perbedaan secara signifikan antara sebelum dan sesudah akuisisi.Kata kunci: rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas, akuisisi
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA Hermanda, Riza; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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The purpose of this research is to find out and to prove the influence of financial ratio to the changes in earnings on agricultural companies which are listed in Indonesia Stock Changes in 2010-2013 periods. The ratios which are applied in this research are: current ratio, quick ratio, debt ratio, return on equity, dan total asset turnover.This research is Associative Quantitative research since this research tests whether the dependent variable (changes in earnings) has an influence to the independent variables (current ratio, quick ratio, debt ratio, return on equity, dan total asset turnover). The data has been obtained from the financial statement of agricultural companies. 12 companies are proper to be used as samples after they have passed the purposive sampling steps. The multiple linear regressions and classic assumption test which has been carried out by using SPSS 20 has been applied in this research as the data analysis technique. Based on the result of the analysis and hypothesis test it can be concluded that the determination coefficient value (R2) is 22.6%. It has been expected that the result of this research can be considered by the management to see the company’s changes in earnings. Moreover, the result of the t test describes that current ratio and return on equity variables has an influence to the changes in earnings whereas quick ratio, debt ratio, total asset turnover variables do not have any influence to the changes in earnings. Simultaneously current ratio, quick ratio, debt ratio, return on equity and total asset turnover have an influence to the changes in earnings. Keywords: Current ratio, Quick ratio, Debt ratio, Return on equit, and Changes in Earnings

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