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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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PERAN AUDIT OPERASIONAL DALAM MENILAI KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH Fitriani, Anita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The implementation of the operational audit in assessing service quality to the customer satisfaction and this research of the phenomenon which have been experienced by the subjects. The data collection technique has been performedby using observation, interviews and the documentation of internal data of the company. The result shows that the operational audit on the performance appraisal to the service function to assess the effectiveness and the efficiency of PT. Prusolid Citra Mandiri to comprehend the role of operational audit in assessing service quality to the customer satisfaction and analyzing matters that can improve the performance ofservice function to the customer satisfaction. In improving the service quality and the effectiveness and the efficiency service at PT. Prusolid Citra Mandiri in accordance with the standard procedure of service at PT. -Prusolid Citra Mandiri. It is expected from the research that has been carried outthat the management of the company is able to analyze and to makesome decisions to the improvement directionso operational audit of service function can be used as the control instrument on the division of insurance service so the effectiveness and the efficency of service function can be achieved.Keywords: Role of the operational audit, service quality, customer satisfaction
PENGARUH PROFITABILITAS DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Andhieka, Krisnayana Tio; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to examine whether there is an influence of profitability and intellectual capital to the firm values which are listed in Indonesia Stock Exchange. Profitability has been measured by using the ROA (Return on Asset) ratio, intellectual capital has been measured by using VAIC (Value Added Intellectual Coefficient) ratio, and the firm value has been measured by using Tobin’s Q ratio. The data is the secondary data in the form of annual report of every consumer goods companies which are listed in Indonesia Stock Exchange during 3 (three) year periods in 2013-2015. The samples have been obtained by using purposive sampling and these samples have met the sample selection criteria. 23 consumer goods companies have been selected as samples. The hypothesis test of this research has been conducted by using F significance test and t statistic. The result of this research shows that profitability has been measured by using ROA give positive influence to the firm value. Meanwhile other variables i.e. intellectual model which is measured by using VAIC does not give any influence to the firm value.Keywords: Profitability, intelectual capital, firm value.
PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR DI BEI Zuhriya, Syaidhatus; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the factors of firm size, return on Asset, financial leverage, net profit margin, operating profit margin, deviation standard, and price book value which are influence to the income smoothing. The income smoothing is measured by using eckel index. The quantitative research is used as the research type, the consumers’ good company which are listed in Indonesia Stock Exchange in the years of 2009-2013 are used as the research populations. The purposive sampling is used as the sample collection method with the numbers of samples are 35 companies (103 firm year) which are fulfilled to the criteria. The multiple regressions with the program of SPSS 2.0 version are used as the analysis technique. Based on the result of multiple regressions analysis show with the significance level of 5%, so that the result of the research shows that i.e. : 1) the firm size has no positive influence to the income smoothing, 2) Return On Assets has positive influence to the income smoothing, 3) Debt to Equity Ratio has positive influence to the income smoothing, 4) Net Profit Margin has no positive influence to the income smoothing, 5) Operating Profit Margin has no positive influence to the income smoothing, 6) the deviation standard has no positive influence to the income smoothing, 7) Price to Book Value has no positive influence to the income smoothing.Keywords: Income Smoothing, Profitability, Solvability, Stock Risk, Firm Value
PENERAPAN PSAK NO. 105 DALAM TRANSAKSI PEMBIAYAAN MUDHARABAH PADA BANK SYARIAH BUKOPIN CABANG SIDOARJO Turrosifa, Kamila
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the implementation of PSAK no. 105 in mudharabah financing transaction. The object of this research is performed in Bank Syariah Bukopin Sidoarjo branch. The descriptive qualitative approach is used as the analysis technique in order to analyze the data which is achieved from the company is analyzed then it is compared to the existing theories to produce a good system or method in order to make a decision. The evaluation is measured in the form of cash which is given to the bank, the presentation is served in the form of financial report to the balance instrument next to the asset as much as the bank bill to the bank customers and the disclosure of mudharabah will be disclosed in the financial report, costs emergence which are caused by liquidation at the time the cost return is conducted by the bank customers and at the time the achievement of production sharing, all of these activities are in accordance with the PSAK no. 105 about Mudharabah accountingKeywords: Syariah Bank, Mudharabah Financing, dan PSAK No. 105.
ANALISIS PENGENDALIAN INTERN PENGGAJIAN DAN PENGUPAHAN PT JASA MARGA CABANG SURABAYA-GEMPOL Susilowati, Ninik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

PT Jasa Marga (Persero) Surabaya-Gempol branch is a company which engages in the field of toll management service. This research is meant to find out how the implementation of internal control in salaries and wages at PT Jasa Marga (Persero) Surabaya-Gempol branch. Descriptive qualitative method is applied as the method of research  in  this  research  by  using  data  collection techniques  i.e.:  Interview,  documentation, observation.  The result of the research indicates that the internal control system in payment of salaries and wages which have been implemented by PT Jasa Marga (Persero) Surabaya-Gempol branch has been adequate since the company has fulfilled the elements of internal control i.e.: the firm separation of organization structure, record keeping and authorization system procedure, healthy practice, honest and competent employees, though there are some deficiencies  of  freelance  attendance  monitoring  system  which  still  uses  written  attendance  and  check  clock machine, the error occurrence of permanent employees’ fingerprint machine, and there is no monitoring from other divisions in the administrative department of Koperasi Karyawan PT Jasa Marga who works as time record keeping function also works as the wages list maker function. Keywords:   internal control system, internal control elements, payment of salaries and wages.
DAMPAK PENGUNGKAPAN LABA RUGI KOMPREHENSIF PADA PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR Puspitasari, Rosaliani; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the impact of the disclosure of comprehensive profit-loss in the influence of financial performance to the market reaction. The financial performance is measured by cost of capital, earnings quality, and profitability. The population of this research is the entire companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling. Based on the determined criteria, 40 property and real estate companies in 2012-2014 periods have been selected as samples. The research data is the secondary data which has been retrieved from Indonesia Stock Exchange and Indonesian Capital Market Directory i.e. the financial data in 2012-2014 periods. The hypothesis test of this research has been done by using multiple linear regressions analysis technique with SPSS application. The results showed that the cost of capital has negative effect to the market reaction and profitability has positive effect to the market reaction while the earnings quality has no effect to the market reaction as well as the disclosure of comprehensive income as the moderating variable has no impact on the effect of capital costs, earnings quality, and profitability of the market reaction.Keywords: capital cost, profit quality, profitability, market reaction, the disclosure of comprehensiveprofit-loss
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, LIKUIDITAS, DAN KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN Andayani, Andayani; Putri, Ayu Rahmania
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of debt policy (which is proxy by Debt to Asset Ratio), profitability (which is proxy by Return on Asset), liquidity (which is proxy by Current Ratio), and investment opportunity (which is proxy by Price Earnings Ratio) to the dividend policy (which is proxy by Dividend Payout Ratio). The population is all companies which are engaged in the field of property and real estate sub sector which are listed in Indonesia Stock Exchange (IDX). The research data is the secondary data which has been obtained from Indonesia Stock Exchange and www.idx.co.id. That is the financial statement in five years in 2011-2015 periods. The research samplesare 10 companies which have been selected by using purposive sampling and the hypothesis test has been carried out by using Multiple Linear Regressions analysis. The result of the hypothesis test shows that: (1) liquidity and investment opportunity give positive influence to the dividend policy. (2) Debt policy and profitability does not give any influence to the dividend policy. Keywords: Debt policy, profitability, liquidity, investment opportunity, dividend policy.
DAMPAK KEBIJAKAN DIVIDEN PADA PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK Efendi, Idris; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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The purpose of this research is to test the effect of dividend policy on the influence of financial performance to the firm value.The population is the entire companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling and based on the determined criteria there are 7 samples of banking company which are consecutively active in the capital market activity, and they do not experience any loss and share their dividend during the years of 2009-2013. The research data is the secondary data which has been obtained from Indonesia Stock Exchange (www.idx.co.id. The multiple linear regerssions analysis technique with the SPSS (Statistical Product and Service Solutions) application is used as the research hypothesis test. The result of hypothesis test describes that: 1) Liquidity has significant influence to the firm value. 2) Leverage variable does not have any influence to the firm value. 3) profitability variable has significant influence to the firm value. 4) dividend policy does not have any effect on the influence of liquidity to the value. 5) dividend policy does not have any effect to the influence of leverage to the firm value. 6) dividend policy does not have any effect to profitability influence to the firm value.Keywords: Liquidity, Leverage, Profitability, Firm Value, and Dividend Policy
ANGGARAN FLEKSIBEL BERDASARKAN AKTIFITAS SEBAGAI ALAT BANTU DALAM PERENCANAAN DAN PENGENDALIAN BIAYA Santiyasari, Anita Septi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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The purpose of this research is to give description of usage/advantage of flexible budget in the potential planning and cost controlling production. One of the phenomena occurs at PT Pertani Persero UPB Jombang. PT Pertani Persero UPB Jombang has implemented conventional approach in statics budget in which the statics budget depends on the determined capacity level. Statics budget is not quite useful in the preparation of performance report. A solution is required in order to fix the performance report by using activity based flexible budget. Activity based flexible budget is a kind of budgeting which is designed to create some cost levels in the range which can be compared to the cost which actually occurs.Keywords: static budget, flexible budget, activity, production cost, planning and controlling.
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DENGAN PERSPEKTIF VALUE FOR MONEY Setiyawati, Yuly Indah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the work performance model of the implementation of program andactivity on Dinas Pendidikan Kabupaten Sidoarjo which is carried out by using the Value for Moneyperformance measurement perspective. The descriptive qualitative is used as the data analysis technique which isdone by collecting, processing, and presenting the data that has been obtained in the form of complete andaccurate information, so the researcher is easier to gain description about the characteristic of this object. Thedata collection technique has been done by performing interview and documentation.Based on the result of theresearch, it shows that Dinas Pendidikan Kabupaten Sidoarjo has successfully achieved the expected efficient andeffective economic level. The economic performance is smaller than the budget when it is considered from theamount of the realization. The efficiency of the performance can be seen from the comparison between the inputand the output in which the work plan program and institution activities can be achieved and realized inaccordance with the planned target. Meanwhile the effectiveness of the performance can be seen from the resultsof the achievement of target performance indicators in achieving an organizations objective in which the resultsof activities to achieve the objective can be realized in accordance with the expected targets. Although theefficiency and effectiveness of the economic performance of Dinas Pendidikan Kabupaten Sidoarjo has beenreached, however, the development of the Value for Money performance indicator is still required, so it canexplain the achievement of the performance of Dinas Pendidikan Kabupaten Sidoarjo comprehensively.Keywords:Performance, Value For Money, Economic, Efficiency, Effectiveness.

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