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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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PENGARUH INDEPENDENSI, AUDIT FEE, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT Kusumawardani, Diah; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of independency, audit fee, and objectivity on audit quality. Therespondents are all auditor’s staffs with the position from junior up to manager who work at Public AccountingOffice Surabaya. The sample are 8 Public Accounting Offices which are represented by 46 auditor’s staffs whohave been selected by using simple random sampling method. The data of this research has been obtained byissuing questionnaires directly shared to the respondents in the middle of November 2015. The analysistechnique has been done by using multiple linear regressions analysis. The result of this research has provedthat: (a) independency has positive influence to the audit quality, it means that when an auditor is independentso that the quality of an auditor is well; (b) audit fee has positive influence to the audit quality, it means thataudit fee can support the complexity of the service which has been provided by the auditor so that it will giveboost the good quality of the audit of the auditor; (c) objectivity has positive influence to the audit quality, itmeans that auditor cannot be stated have a good quality when the auditor does not act objectively based on theauthentic evidences from the existing fact that have been obtained.Keywords: Independency, Audit Fee, Objectivity, Audit Quality.
COMPLIANCE AUDIT TERHADAP STANDAR OPERASIONAL PROSEDUR PENJUALAN MOBIL Adi, Purnomo Sutirto; Retnani, Endang Dwi
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 conduct the operational audit in order to find out wheter the Standar Operating Procedure (SOP) of sales has been obeyed by the parties in accordance with the sale of of automobile unit on PT United Indo Surabaya (Nissan Authorized Dealer Jemursari). The qualitative method is used as the research method since the researcher does not prove the hypothesis but to carry out the operational audit. It has been found from the result of the research that the company has implemented the internal control on sales which is shown by the organizational structure, Standar Operating Procedure (SOP), and the healthy pratical on the field, and also competence employees. The Audit result of internal control of the company has found noncomlpliance, which is title transfer cost of Purchase Order and Bank Receipt In where there is no authorization from the authorities. The whole research about weakness, results, and recommendations have been disclosed and reported on the statement of management letter. One of the suggestions is by carrying out the internal control periodically.Keywords: The Statement of Management Letter.
PERANAN AUDIT OPERASIONAL UNTUK MENINGKATKAN KINERJA FUNGSI PEMASARAN PT MNC FINANCE, Tbk. Anam, David Faizal
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out how the implementation of operational audit is in order to improve the marketing functions performance at PT MNC Finance, Tbk. This research is using descriptive qualitative to describe how the implementation of operational audit is in order to improve the performance of marketing functions, at PT MNC Finance Tbk. The data is using both primary and secondary data which is obtained from Marketing department and Internal audit of PT MNC Finance, Tbk., Tulungagung, East Java branch. The result of research shows that the operational audit has been implemented appropriately in accordance with the regulations which have been set by the Internal Audit Division of PT MNC Finance, Tbk. and operational audit has the role in increasing the marketing functions of PT MNC Finance, Tbk. It can be seen from the data of marketing performance has been increasing in the year of 2012 as much as 8.5% or equal to Rp 1,543,000,000.Keywords: Operational Audit, Performance, Marketing Function
HAMBATAN APLIKASI STANDAR AKUNTANSI KEUANGAN PADA KOPERASI WANITA SETIA BHAKTI WANITA SURABAYA Kristianti, Anastasia Shinta
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research at Koperasi Wanita Setia Bhakti Wanita Surabaya is to evaluate whether the 2012 financial statement is in accordance with Financial Accounting Standard of Entities without Public Accountability (SAKETAP) and to analyze the relation between the presentation and recording of financial statement and cooperative law, and to analyze the existing problem in the implementation of financial accounting standard. The qualitative approach with case study method is used by researcher in the preparation of this thesis. The financial statements consist of balance sheet, the calculation of business result, summary of net assets position changes, cash flow statement, and record of financial statement. After the comparison has been carried out, the result is overall the financial accounting standard has been entirely implemented. However there are several financial statement account names which do not fit such as: the report of calculation of business result and the summary of net assets position changes. The presentation and recording of financial statement has close relationship to the cooperative law since it is the guideline of all activities in cooperation including the guideline which is applied by Indonesian Institute of Accountants (IAI) in the making and the determination of financial accounting standard. There are constraint in implementing this standard, cooperative objected when calculation of employee benefits in actuary. Keywords: Financial Accounting Standard of Entities without Public Accountability (SAKETAP), Cooperative Law, Financial Statement.
PENYELENGGARAAN PELAYANAN PUBLIK PADA UNIT TERPADU SATU ATAP (UPTSA) KOTA SURABAYA Chintyawati, Rizky; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to evaluate the performance of public service management on Unit PelayananTerpadu Satu Atap (UPTSA) Kota Surabaya Timur which is located on Jalan Menur no 31C Surabaya. Thisresearch is conducted at UPTSA Kota Surabaya which is a public service institution which is formed by localgovernment of Surabaya to provide fast, easy, and transparent services to public. This research uses qualitativedescriptive research. The determination of informant technique is done by using purposive sampling since thisresearch is intended to seek for in depth information from the people who know a lot about the focus of thisresearch. The informant of this research is the UPTSA officers who have authorities in giving the requiredinformation. The result of this research shows that the performance of UPTSA is in accordance with theindicators which have been stated in the PERMENPAN No 001 of 2015 about the evaluation guideline of publicservice management which includes the standard of public service which has been carried out in accordance withthe prevailing regulations, the service announcement which has been formulated and has been carried outproperly, community satisfaction survey has been conducted periodically in every 6 months, the complaintmanagement is established and carried out properly but it requires improvement and additional of complaintmanagement officer, and public services information system which has been made based on the law but it has notbeen implemented properly so efforts are required in order to implement it in accordance with the prevailingregulationsKeywords: evaluation, performance, public service management
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA APARAT PEMERINTAH DAERAH KOTA SURABAYA Wibowo, Anggi Prasetyo; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis researchis aimed to examine the influence of public accountability, budget goal clarity, budgeting preparation participation and decentralization to the performance of local government apparaturs. This research is a quantitative research. The population is the local apparaturs working units (SKPD) in the environment of Surabaya city government. The sample collection technique has been done by using purposive sampling method. The data collection techniques has been done by using survey method. The data is the primary data in the form of questionnaireswhich have been issued to the respondents. The analysis method has been done by using multiple linear regression analysis andthe SPSS (Statistical Product and Services Solutions) 20.0version. The results of the research indicate that public accountability give positive influence to the performance of the local government apparaturs, budget goal clarity give positive influencetothe performance of the local government apparaturs,budget preparation participation has positive influence tothe performance of the local government apparaturs, and decentralization give positive influencetothe performance of the local government apparaturs.Keywords: public accountability, budget goal clarity, budgeting preparation participation, decentralization, local government apparaturs performance.
PENGARUH KECEMASAN BERKOMPUTER DAN KEPRIBADIAN TERHADAP KINERJA AKUNTAN Kushariyadi, Dedy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

This Study is aimed to examine the effect of computer anxiety and big fivepersonality on the performance of accounting educators. This model is tested on73 accounting educators at universities in Surabaya. Primary data were obtaineddirectly, through the distribution of questionnaires. Testing is done in two steps,first is multiple linear regression analysis and the second is hypothesis testing.The results of the analysis of the data from this study show that:(1) Computer anxiety had not effect on the performance of accounting educators.(2) Big five personality is influential on the performance of accounting educators.Keyword: Computer Anxiety, Big Five Personality, Performance of AccountingEducators.
SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN RETRIBUSI PASAR PADA KANTOR PENGELOLAAN PASAR BANGKALAN Fadilah, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to evaluate the internal control system on the revenue of the market retribution atthe office of market management in Bangkalan in order to improve the effectiveness and efficiency on the revenueof the market retribution. This research is using positifistic paradigm with the qualitative approach. Based on theresult of this research shows that the office market management in Bangkalan has been implemented the internalcontrol well, it can be showed from a good organizational structure. The lack of the appropriate market facilityand socialization of the market retribution collection to the tenant is still the unsolved problem. This problem isexpected to be corrected with the support of a good internal control system.Keywords: the internal control system, market retribution, and the revenue of the market retribution.
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERUBAHAN LABA Riyana, Riyana; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of Book Tax Differences which are the permanent / fixeddifferences and the temporary / time differences to the profit changes on the mining companies which arelisted in Indonesia Stock Exchange in 2010-2014 periods. The hypotheses in this research i.e. (1) thepermanent differences have influence to the changes of accounting profit on the next periods. (2) Thetemporary differences have influence to the changes of accounting profit on the next periods.The samplesare 21 mining companies which are listed in Indonesia Stock Exchange (IDX) and these mining companieshave been selected by using purposive sampling from 2010 to 2014. From this data, 84 observations havebeen obtained as the research samples. The financial statement data has been obtained from Indonesia StockExchange STIESIA and www.idx.co.id. The quantitative method which has been carried out by using themultiple linear regressions as the analysis technique is applied as the research method.The result of theresearch shows that: (1) the permanent differences have negative influence to the changes of accountingprofit on the next periods. The permanent differences have negative influence since the items which exist inthe variables are re-added to the fiscal reconciliation. It has shown that the permanent / fixed differencesare the shaping component of book tax differences which influence the profit changes one period to thefuture. (2) The temporary differences have positive influence to the accounting profit on the next period. Thisvariable has positive influence because of the existence of the benefit of the deferred tax. It shows that thetemporary / time differences which are the shaping component of book tax differences has influence to theprofit changes on the next period.Keywords: Book Tax Differences, Permanent Differences, Temporary Differences, Profit Changes.
PENGARUH PENERAPAN TQM DAN TINGKAT FORMALITAS EVALUASI KINERJA TERHADAP PRODUKTIVITAS KARYAWAN Lumangkun, Jeane Beatrix; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the influence the total quality management and the formality level ofperformance evaluation partially to the productivity performance of the employees. This research is quantitativeresearch which is done by using statistic method conclusive research and the sample collection technique is doneby using probability sampling. The data is the primary data in the form of questionnaires and the samples are 75employees of PT Barata Indonesia (Persero). The analysis technique is carried out by using multiple regressionanalysis. Based on the result of model feasibility test, it has been found that independent variables: the totalquality management and the formality level of performance evaluation has significant influence to theproductivity of performance of the employees. Based on the result of the t test, it has been found that the totalquality management variable has significant and positive influence to the employees. It indicates that when thetotal quality management in the company is getting better, it can increase the productivity of performance of theemployees. The formality level of performance evaluation has significant and positive influence to the employees.It indicates that the presence of the evaluation which has been done by the company, the performance of theemployees can be known by the company in order to support their operationalKeywords: Total Quality Management, formality level of performance evaluation, Productivity of theEmployees

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