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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah 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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PENERAPAN METODE JIT PEMBELIAN BAHAN BAKU DALAM MENINGKATKAN EFISIENSI BIAYA BAHAN BAKU Diaz, Adriany Pratiwi; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out and to analyze the implementation of Just in Time method on PT. Semanggimas Sejahtera Surabaya to increase the efficiency of raw materials. The research has been carried out by using qualitative method whereas the analysis data has been done by using descriptive analysis. The qualitative approach is carried out by the researcher because the researcher is not proofing a hypothesis; on the other hand the researcher is comparing and analyzing the implementation of raw materials inventory by using traditional method and Just in Time method (JIT). The result of the research shows that before 2014 the company still runs the inventory purchasing system by using traditional method. Meanwhile, start from 2014 the company has implemented the Just in Time (JIT) in order to conduct the reduction of inventory cost. By using Just in Time system the booking fee and the storage cost is more efficient when it is considered from the booking fee 3.98% and the storage cost 1.94%, the total efficiency is 5.92%. Based on the result of the discussion it can be concluded that in order to enhance the efficiency of raw materials inventory cost, the company should maintain the Just in Time method and the company should establish information network with the suppliers.Keywords: JIT Purchasing, the Cost of Purchasing, Storage Cost
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN, TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Faridah, Nur; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

By implementing the function of financial management, then the optimization of firm value can be achieved. A single financial decision which has been determined will have an influence to other financial decisions. Financial decision which has been determined will have an impact to the firm value. This research is meant to test the influence of investment decision, funding decision, dividend policy, and the interest rates to the firm value. The research samples are 30 manufacturing companies which are listed in Indonesia Stock Exchange from 2012 until 2014 and these companies have been selected by using purposive sampling. The data source of this research has been done by using multiple linear regressions analysis with the application instrument is SPSS (Statistical Product and Service Solutions). The result of this research shows that: (1) investment decision has positive influence to the firm value, (2) the financial decision does not have any influence to the firm value, (3) dividend policy has negative influence to the firm value, and (4) interest rates does not have any influence to the firm value.Keywords: Investment Decision, Funding Decision, Dividend Policy, Interest Rates, and Firm Value.
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Sari, Maya; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to test the investment decision, dividend policy, leverage and profitability to thefirm value. The population is all consumer goods companies which are listed in Indonesia Stock Exchange in2012-2015 periods. Based on the criteria of purposive sampling, 16 companies with the amount of observation is64 observation have been selected as samples. This research has been carried out by using multiple linearregressions with software of SPSS 23 (Statistical Product and Service Solutions). The result of determinationcoefficient is 90.7% which means that the firm value can be explained by four independent variables and 9.3% offirm value can be explained by other variables which are not included in this research. The result of this researchshows that (1) investment decision gives positive influence to the firm value. (2) Dividend policy gives positiveinfluence to the firm value. (3) Leverage gives positive influence to the firm value. (4) Profitability gives positiveinfluence to the firm value.Keywords: investment decision, dividend policy, leverage, profitability, firm value.
PENERAPAN ACTIVITY BASED COSTING PADA TARIF JASA RAWAT INAP RUMAH SAKIT (Studi Pada Rumah Sakit Wiyung Sejahtera Surabaya) Jayanti, Neni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out how the determination of inpatient tariff has been done by using activity based costing at Wiyung Sejahtera Hospital Surabaya and to find out the great comparison of the inpatient tariff by using accounting based costing and traditional cost accounting. Qualitative method is used as the research method. The data which have been obtained from the hospital only include the 2012 data and the determination of inpatient tariff which is going to be studied is the general treatment type for room tariff only. The result of the research shows that inpatient service tariff which has been done by using activity based costing system has been performed through two stages. On the first stage, the cost is traced to the activities which generate costs and on the second stage the hospital charges activity costs to product. The calculation of inpatient service tariff which has been done by using ABC (Accounting Based Costing) has found the amount of room tariff for VVIP class is Rp 550,000; VIP class is Rp 500,000; 1st class is Rp 400,000; 2nd class is Rp 350,000; and 3rd class is Rp 325,000.Keywords: Tariff, Inpatient, Activity Based Costing System
PENGUKURAN KINERJA DENGAN ANALISIS BALANCED SCORECARD PADA PD. BPR BANK DAERAH LAMONGAN Faishol, Ahmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 1 (2012)
Publisher : STIESIA

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Abstract

Fourth performance study result perspective balanced scorecard are learning perspectivePerformance and growth point out that firm can increase job ability fires an employee andincrease employee discipline so get to create good working condition. It is evident thatcorporate effort can increase produkvitas employee. Internal business process perspectiveperformance points out that firm can increase service to client. It is evident with decreasefoots up client complaint and getting needed time quick for client service process. But thatfirm effort cant yet back up developing to product that becomes firm pledge. Clientperspective, customer perspective performance points out that firm cant yet give customersatisfaction; it is evident with market compartment growth that constant. That performancestill lag with industry BPR performance, notably deep its credit growth this perspectiveperformance wills be cause be constrained by it propertied growth step-up. Financialperspective performance points out that firm cant yet reach propertied growth zoom andincreasing efficiency.Keywords: Balance scorecard, financial performance,non financial performance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Sriviana, Eva
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to disclosure the Corporate Social Responsibility and the sizeof the company which can influence the company’s profitability. The samples in this research are themanufacturer companies which are listed in Indonesia Stock Exchange (IDX) for more than 3 years ofobservation within the of period 2009-2011. The total samples in this research are 31 companies whichare taken by using the purposive sampling. The data analysis is using multiple regression analysis.The analysis technique uses F statistic test which shows that all the independent variables and tstatistic test shows how far is one variable which inserted in the model have an influence together tothe dependent variables and t statistic test shows that how far is one independent variable individuallyexplains the variation of dependent variable with the significant level of 5%. The result of this researchshows that simoultanouesly CSR and the company size has a signifcant influence to the company’sprofitability. Partially CSR has a significant influence to the profitability while the company size has asignificant influence to the profitability.Keywords: corporate social responsibility (CSR), company size, profitability.
PENGARUH STRUKTUR KEPEMILIKAN, EARLY WARNING SYSTEM KINERJA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Artimaharani, Arofah; Bambang, Suwardi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test and to analyze the ownership structure, early warning system of performance, and profitability ratio to the firm value of insurance companies which are listed in Indonesia Stock Exchange from 2008 to 2014. By using independent variable, Managerial Ownership Structure Ratio (SKM), Institutional Ownership Structure Ratio (SKI), Claim Burden Ratio (RBK), Liquidity Ratio (RLD), Agent’s Balance to Surplus (RAB), Premium Growth Ratio (RPP), and Return on Assets (ROA). The result of this research shows that Managerial Ownership Structure Ratio (SKM), Liquidity Ratio (RLD), Agent’s Balance to Surplus (RAB), Premium Growth Ratio (RPP), and Return on Assets (ROA) have influence to the firm value, meanwhile the Institutional Ownership Structure Ratio (SKI), Liquidity Ratio (RLD), and Premium Growth Ratio (RPP) does not have any influence to the firm value. The multiple linear regressions models of this research have adjusted value R2 is 0.50 which means that 50% of firm value can be explained by the Managerial Ownership Structure Ratio (SKM), Institutional Ownership Structure Ratio (SKI), Claim Burden’s Ratio (RBK), Liquidity Ratio (RLD), Agent’s Balance To Surplus (RAB), Premium Growth Ratio (RPP), and Return On Assets (ROA) variables whereas the remaining is 50% is influenced by the other variables outside of the research model.Keywords : Insurance Company, Tobins Q, Ownership Structure, Early Warning System, Profitability.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Astutik, Ratna Eka Puji; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of tax planning and deferred tax expense to the earningsmanagement. The population is all manufacturing companies which engage in the field of food and beverageswhich are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has beendone by using purposive sampling and 10 companies have been selected as samples. The analysis technique hasbeen done by using multiple regressions analysis. The result of the research shows that tax planning anddeferred tax expense has an influence to the earnings management on manufacturing companies which engage inthe field of food and beverages which indicate that the research models are feasible for the following research. Thecorrelation among models which have applied in this research to the earnings management is firm. The result ofpartial test of tax planning and deferred tax expense shows that each of them has an influence to the earningsmanagement on manufacturing companies which engage in the field of food and beverages.Keywords: Tax Planning, Deferred Tax Expense, Earning Management
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Bachrudin, Burhan; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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Abstract

The purpose of the research is to examine and to analyze the influence firm size to the firm value, theinfluence of leverage to the firm value, and the influence of managerial ownership to the firm value. Firm value isproxy by the PBV. The population is consumer goods industrial sector manufacturing companies particularly inthe field of pharmacy which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sampleselection has been carried out by using purposive sampling and certain criteria so 10 manufacturing companieswith 30 observations have been obtained. The data analysis method has been carried out by using multiple linearregressions analysis and the SPSS (Statistical Product and Service Solutions). Based on the result of theresearch, it shows a problem that leverage has significant and negative influence to the firm value with itsregression coefficient -4.113 and significance level 0.021, whereas firm size and managerial ownership does nothave any significant influence to the firm value. Simulatenously, independent variables have signfinicantinfluence to the dependent variables with its significance level 0.020.Keywords: Firm size, leverage, managerial ownership, firm value
PERTANGGUNGJAWABAN KEUANGAN PONDOK PESANTREN: STUDI PADA YAYASAN NAZHATUT THULLAB Arifin, Zainal
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to comprehend how the financial management of Nazhatut Thullad boarding school. Moreover, to comprehend how the financial management of Nazhatut Thullab foundation in presenting financial statement based on accounting standard. The source of data has been obtained directly from its source in the form of unstructured interview to the foundation management party and the documentation of data is in the form of 2012 financial statement of Nazhatut Thullab foundation. The result of the research shows that: 1) accounting media that has been used in the financial management responsibility of Nazhatut Thullab boarding school is cash receipt and cash disbursement report; 2) the source of funds of the foundation is obtained from apprentices, and donation either from the government or the community; 3) Nazhatut Thullab boarding school has not presented its financial statement which is based on Accounting Standard Statement Number 45 about nonprofit entity.Keywords: Responsibility, Foundation Financial Management, and Financial Statement

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