cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 39   40   41   42   43 
PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN PNS BERDASARKAN PP NO 30 TAHUN 2015 Widayanti, Wiwid; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

It has been found from the result of the research that the organization structure of the institution has metthe regulation standard of the Governorin which the tasks, authorities and responsibilities have been set but thecode of responsibility level has not been implemented yet. In accounting information the payroll of civilservanthas met the Standardof Government Regulation No. 30 of 2015 and the Standard of work guidelines andthe implementation of the tasks of the local government of East Java Province. In the Regional BudgetExpenditure has in accordance with the Standard of Regulation of Regional Budget Expenditure the salary ofcivil servant the 2016 fiscal year. The regional financial management has met the Regulation of Minister ofHome Affairs.The civil servant payroll report has been prepared based on the standard regulation of theGovernor of East Java and the accountability report of the realization of civil servant payroll has been preparedbased on the standard of Local Regulationssof the Supreme Consultative Council of Regional BudgetExpenditure.Keywords: system and procedures of civil servant payroll, regional budget, regional financial management
EFEKTIVITAS DAN EFISIENSI FUNGSI KEUANGAN MELALUI AUDIT OPERASIONAL Gaffar, Abdul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out whether the effecively and efficient financial function can be known with operational audit. The data has been collected by using: preliminary survey, internal control system test, and field research. The data source is primary and secondary data which have been analyzed by using descriptive qualitative approach with case study research method. With operational audit found the result of research shows that the assessment of PT “X” is based on findings which refer to the weakness of financial function controlKeywords: financial function, operational audit, effective, efficient
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITYDISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dewi, Sukmawati Safitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This main aims of this studyis to test whether the company characteristics consist of size, profitability, leverage, management ownership, and the number of the board of commissioners.The results of this study show that: (1) size have an influence to the corporate social responsibility disclosure, (2) profitability have no influence to the corporate social responsibility disclosure, (3) leverage have no influence to the corporate social responsibility disclosure, (4) management ownership have an influence to the corporate social responsibility disclosure, dan (5) the number of the board of commissioners have an influence to the corporate social responsibility disclosure.Keywords: Size, Profitability, Leverage, Management Ownership, Size of the Board of Commissioners, Corporate Social Responsibility Disclosure (CSRD).
PENGARUH KARAKTERISTIK PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Mukti, Achmad; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of profitability, profile, firm size, leverage and the size of board of of commissioner to the disclosure of corporate social responsibility. The results of this study show that: (1) profitability has positive influence to the corporate social responsibility, (2) profile has positive influence to the corporate social responsibility, (3) firm size has positive influence to the corporate social responsibility, (4) leverage has negative influence to the corporate social responsibility, and (5) the size of board of commisioner has negative influence to the corporate social responsibility.Keywords: profitability, profile, firm size, leverage and size of board of commisioner
PENGARUH INFLASI, RETURN PASAR, DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM Waskito, Bima Satriya; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indicators of micro and macro economy have influence to the capital market in general and stocks inparticular. The indicator of macro economy e.g. inflation has negative influence to the stock return, the conditionof stock market, condition of stock market or market return has positive influence to the stock return. Theindicator of micro economy for instance, Price Earnings Ratio (PER) has positive influence to the stock return.This research studies about the influence of indicators of macro and micro economy i.e. inflation rates, marketreturn, and Price Earnings Ratio (PER) to the stock return at LQ45 Companies which are listed in IndonesiaStock Exchange (IDX). This research applies secondary data. The sample collection has been done by usingpurposive sampling method. The sample has been done by using seventeen LQ45 companies in 2012-2014periods. The data has been retrieved from Journal of Bank Indonesia, Financial Economics Statistics Indonesia(SEKI) and IDX Monthly Statistics. The analysis technique has been done by using multiple linear regressionsanalysis. The result of this research shows that inflation (LIF) has significant and negative influence to the stockreturn. Meanwhile, Price Earnings Ratio (PER) does not have any significant but positive influence to the stockreturn.Keywords: Inflation (ILF), Market Return (REP), Price Earning Ratio (PER), Stock Return.
ANALISIS TATO, NPM, DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD & BEVERAGE Sulistyowati, Sulistyowati; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test the influence of total assets turnover (TATO), net profit margin (NPM), andreturn on Assets (ROA) to the profit growth of go public companies. The research sample has been conductedby using purposive sampling. There are 50 financial statementswhich have met the criteria have been obtainedfrom 10 food & Beverages Companies in 2010-2014 periods.The data analysis has been done by usingmultiple regressions analysis and the independent variables i.e.: total assets turnover (TATO), net profitmargin (NPM), and return on assets (ROA). The dependent variable is profit growth (PL). The results of thisresearch have found that the variables i.e.: total asset turnover (TATO), net profit margin (NPM), return onAssets (ROA) have significant influence to the profit growth (PL). This finding is supported by the coefficientdetermination (R2) is 0.799 which shows that 79.9% of the profit growth can be explained by the variables i.e.:total assets turnover (TATO), net profit margin (NPM), and return on Assets (ROA). Meanwhile, theremaining is 20.1% has been influenced by other variables which are not included in the research models.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Setiawan, Irfan Haris
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze some factors that have an influence to the punctuality of financialreporting of manufacturing companies which are listed in Indonesia Stock Exchange. Some factors which aretested in this research are firm size, firm age, and public ownership structure, DER, ROA, CR, and auditorreputation as independent variable whereas punctuality of financial reporting as dependent variable. The resultof the research proves that only firm size and public ownership structure variables which have influence to thepunctuality of financial reporting whereas firm age, DER, ROA, CR variables and auditor reputation do nothave any influence to the punctuality of financial reporting.Keywords: punctuality of financial reporting, firm age, DER, ROA, CR.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES Agustina, Zuraida Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this level is to find out the influence of financial ratio to the stock return at food and beverages companies which are listed in the Indonesia Stock Exchange. The sample collection technique is carried out by using purposive sampling. The data is obtained from the Indonesia Stock Exchange, from the internet access through www.idx.co.id and from the Indonesia Capital Market Directory (ICMD). The Multiple Linear Regression Analysis is used in this research. The result of the research shows that Current Ratio, Total Assets Turn Over, Debt to Equity Ratio, Return on Assets, and Return on Equity have insignificant influence to the stock return while Price Earnings Ratio has significant influence to the stock return. Keywords: Financial Statement, Investment, Financial Ratio, Stock Return
MEKANISME PENGELOLAAN DANA BADAN PENYELENGGARA JAMINAN SOSIAL KESEHATAN Fakhruddin, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Planning and implementation mechanism are part of fund management mechanism. The purpose of this researchis to find out planning preparation mechanism, health insurance fund management that comes from society andgovernment, and the implementation of these activities.The result of the research shows that: 1) planning hasbeen carried out by preparing vision, mission and objectives. In order to achieve vision, mission and objectivesproperly, Social Security Agency (BPJS) of Health Regional Division VII East Java Province sets the budgetwork plan every years. The system is bottom up, 2) fund management process in Social Security Agency (BPJS)of health regional division VII East Java Province is the funds that come from the member and government fund.The fund that has been collected will be separated into 2 in its management, i.e.: Social Security Agency (BPJS)fund and Social Security Fund (DJS), 3) in its implementation, Social Security Agency (BPJS) of the HealthRegional Division VII East Java Province does not levy on profit (non profit oriented) and the implementationhas been carried out in accordance with the determined time schedule that is in accordance with the decree ofDirectorKeywords: Planning, Fund Management, and Implementation.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUSTAINABILITY REPORT Natalia, Orien; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to obtain empirical evidences about some factors which influence the level of Sustainability Report disclosure. In this research the financial performance is proxy by the Sustainability Report (SR). The research samples have been selected by using purposive sampling method. The data is the documentary data and the source of data has been obtained from the official website i.e. www.idx.co.id, the internal web of the company and the STIESIA Surabaya Invesment Galery of Indonesia Stock Exchange. The data analysis technique has been done by using multiple linear regressions. By using the Goodness of Fit test, it can be stated that profitability, liquidity, leverage, firm size, corporate activity, audit committee, and board of directors are used to explain the variable of Sustainability Report (SR). Moreover, the result of the t test shows that Audit comittee has positive influence to the level of Sustainability Report disclosure and Leverage has negative influence to the level of Sustainability Report disclosure whereas profitability, liquidity, firm size, corporate activity, and board of director do not have any influence to the level of Sustainability Report disclosure.Keywords: Profitability, liquidity, leverage, firm size, corporate activity, audit committee, board of directors, sustainability Report

Page 41 of 95 | Total Record : 950

 39   40   41   42   43 

Filter by Year

2012 2018


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue