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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 PERPUTARAN PIUTANG DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN KIMIA Purnamasari, Diah Ayu; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of account receivable turnover and firm size to the profitability, to find out the efficiency in managing account receivable and to increase the profitability of the company. 10 companies have been selected as samples with the observation period from 2011 to 2013 (3 years), so the total data that has been selected as samples are 30 firm year. The multiple regressions equation is used in this research in order to find out the independent variables which have influence to the dependent variable. The analysis has been carried out by using the SPSS 16 software. Based on the result of multiple regressions analysis with the significance level of 5%, thus this research shows that i.e.: (1).H1 which is the influence of firm size to the profitability with its significance level is 0.047 can be accepted since the value of t count is 1.909 which shows the positive direction; (2). H2 which is the influence of account receivable turnover to the profitability with its significance level is 0.044 can be accepted since the value of t count is 2.114 which shows the positive direction.Keywords: Profitability, Firm Size, and Account Receivable Turnover.
PENGGUNAAN ANGGARAN DALAM PENILAIAN KINERJA MANAJEMEN VIALI PANGAU, RUDDY
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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The purpose of this research is to evaluate and to analyze whether the budgeting process and the use of responsibility accounting system is capable to appraise the management performance. The research method is using qualitative method since the researcher is testing a hypothesis. The researcher is using descriptive analysis technique since it describes the researched object as it is. It is found from the result of research that in the implementation the organization structure of PT Nilam Port Terminal Indonesia has clearly shown its responsibility and authority in accordance with the organization structure but it has not made responsibility code center, budgeting system is done by using bottom up budgeting method though it has not included all responsibility center leaders yet, cost account code and the arrangement responsibility report has no separation between controllable and uncontrollable cost. It can be concluded that PT Nilam Port Terminal Indonesia has not implemented the responsibility accounting system. Therefore in order to be able to implement responsibility accounting system, the organization structure of the company should include responsibility code center, cost account code and responsibility report should divide controllable and uncontrollable cost and all leaders of responsibility center participation in budgeting.Keywords: Responsibility Accounting, Performance Evaluation Controllable and Uncontrollable Cost
PROSES PENYUSUNAN RENCANA BISNIS DAN ANGGARAN PADA BADAN LAYANAN UMUM RSUD SUMBERGLAGAH Sugiarto, Adi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is: (1) to find out and to understand the general description in the preparation of the business planning and budgeting by using financial management pattern of public service area. (2) to find out and to understand the process of business planning preparation and budgeting at Public Service Agency of Regional General Hospital Sumberglagah. The data collection technique in this research is carried out by using literature and field research, while the data analysis technique in this research is carried out by using descriptive with qualitative approach by collecting data which is related with the process of business planning preparation and Budgeting at Regional General Hospital Sumberglagah. The analysis result on the process of business planning and budgeting at Regional General Hospital Sumberglagah in general has already run well because it has been implemented all the components and flow in accordance with the procedure, however it shows some weaknesses or flaw in the components in the process of business planning preparation and budgeting that has been done conducting, it doesn’t fulfill the substance in the preparation component when preparing the business planning and budgeting, which are analysis recorded and per – unit cost estimation is not good. Since there is substance in the analysis recorded and cost estimation is still using cash basis on component and substation in the process of business planning and budgeting has caused inaccuracy. It is suggested that an institution should do the improvement in the process of business plan and budgeting that is in the financial report in the recognition of the income and expenditure in the budgeting realization in the substance analysis recording and per – unit cost estimation in the component of business plans and budgeting, by using accrual base. By using different accounting base as the foundation on financial reports which is used as the preparation materials in the component of business planning and budgeting, so the preparation contents of business planning and budgeting in the income recognition and expenditure in the budgeting realization in the substance of analysis recording and the estimation of per – unit cost in accordance with The Government Regulation number 71 in the year of 2010 about the Government Accounting Standard should apply the accrual base completely. Keywords: Public Service Budget Agency, Budgeting Allocation, Business Planning and Budgeting.
ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TERHADAP PERUBAHAN LABA Andayani, Mery; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of liquidity ratio and profitability ratio to the changes in profit at Property and Real Estate companies which are listed in Indonesia Stock Exchange (IDX). In this research the liquidity ratio of the company is measured by using Current ratio and Quick ratio whereas profitability ratio is measured by using Return on Asset and Return on Equity. The research sample has been obtained by using purposive sampling method. The data analysis which has been carried out in order to test the hypothesis has been done by using the multiple linear regression analysis.Based on the result of the research of model feasibility test (Goodness of Fit) states that these variables i.e.: current ratio, quick ratio, return on asset, and return on equity are feasible to be used to explain changes in profit variable. The result of t test partially shows that current ratio and quick ratio has insignificant to the changes in profit whereas return on asset and return on equity has significant to the changes in profit.Keywords: Current ratio, quick ratio, return on asset, return on equity, changes in profit
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK A’yun, Qurrotu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThe primary purpose of this research is to analyze the influence of audit situation, skill, independency, audit experience, and time budget pressure to the auditor professional skepticism. The respondent of this research is all the auditor staffs (partner, senior auditor and junior auditor) at Public Accountant Firm (PAF) Surabaya. The analysis technique has been carried out by using multiple linier regressions analysis. Based on the data analysis, it has been valid obtained on the validity test that all items in the research variable has been valid and it has been found on the reliability test that all variables are reliable. In the result of classic assumption test, it has been found that be regression models have met all classic assumptions i.e. all variable are normally distributed. Multicollinearity and heteroscedasticity does not occur. It has been found from the result of hypothesis test which has been done by using t test shows that audit situation and independency give positive influence to the auditor professional skepticism. Meanwhile, skills, audit experience, and time budget pressure do not give any influence to the auditor professional skepticism.Keywords: audit situation, independency, audit experience, time budget pressure, professional skeptiscism.
PENGARUH PERTUMBUHAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Setiani, Frisca Rini; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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The purposes of this research i.e.: (1) the positive influence of the profit growth to the firm value (2) the positive influence of Corporate Social Responsibility (CSR) to the firm value. The samples are food and beverages companies which are listed in Indonesia Stock Exchange for 3 years of the observation period (2011-2013). The samples have been collected by using purposive sampling. The samples are 9 companies which have been fulfilled the criteria as the research samples. The multiple linear regressions analysis is used as the data analysis instrument. The result of this research shows: (1) the profit growth does not have any significant influence to the firm value. When the profit growth which has been obtained by the company decreases it does not mean that the performance of the company decreases as well. These matters make the investors trust to the company so that the firm value stay high even though the profit growth decreases. (2) the disclosure of Corporate Social Responsibility (CSR) has significant influence to the firm value. Based on the result of the research, the average of the enhancement level of the Corporate Social Responsibility disclosure every year is followed by the enhancement of the firm value.Keywords: Profit Growth, Corporate Social Responsibility (CSR), Firm Value
KONTRIBUSI PAJAK REKLAME DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA Sulistiyoningsih, Sulistiyoningsih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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The purpose of this research is to find out how much the contribution of advertisement tax to the local own-source revenue and efforts which have been performed by the Surabaya city government in order to increase tax revenue of Surabaya city. The result of the research shows that the management of advertisement tax in Surabaya city is less optimal. It can be seen from the contribution of advertisement tax to the average local own-source revenue in 2008-2012 is only 7.45% or very low in criteria. The average contribution of advertisement tax to the local tax is 12.26% or in low criteria. While from the effectiveness point of view, it has been found that the management of advertisement tax is in quite effective criteria.Keywords: Advertisement Tax, Contribution, Local Own-Source Revenue
PENGARUH TINGKAT SUKU BUNGA BANK DAN NISBAH BAGI HASIL PADA DEPOSITO MUDHARABAH Alinda, Rika Putri Nur; Riduwan, Akmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the influence of interest rate and nisbah of profit sharing to the mudharabah saving deposit at Bank BRI Syariah. The independent variables are the interest rate and the nisbah of profit sharing and whereas the dependent variable is the mudharabah saving deposit. The sample is Bank BRI Syariah and the observation data are 20 observations from January 2009 to September 2015. The data has been obtained from three quarter statements of Bank BRI Syariah through Indonesia Stock Exchange and Financial Statistics of Bank Indonesia. This research uses correlational research with quantitative approach. The analysis method has been done by using multiple linear regressions.The result of the research shows that (a) the interest rate does not have any influence to the mudharabah saving deposit at Bank BRI Syariah, which means that changes in interest rates do not affect mudharabah saving deposits at Bank BRI Syariah due to the fact that there is a belief that bank interest is contradicted to the religion and (b) the nisbah of profit sharing shows positive influence to the mudharabah saving deposit at Bank BRI Syariah which means that when the nisbah of profit sharing that has been given by Bank BRI Syariah to the bank customers is increasing, it will enhance the amount of mudharabah saving deposit.Keywords : Interest Rate, Nisbah of Profit Sharing, Mudharabah Saving Deposit.
ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH Prasetyo, Rudi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is aimed to see the influence level of regional tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of Magetan district East Java. As the important institution in the economy therefore the oversight of good performance which has been done by the local revenue commission is required. The data of target financial statement and realization has been obtained from the local own source revenue of of Magetan district and Central Bureau of Statistics (BPS) of Surabaya East Java is started from 2005 to 2014 periods. The sample collection method has been conducted by using purposive sampling. The dependent variable of this research has been carried out by using local own sources revenue whereas the independent variables are local tax and local retribution. The statistic methods which have been conducted in order to analyze the data of local tax revenue and local retribution to the local own source revenue is the data management and the descriptive analysis. The result of data quality test shows that the data has been normally realized. The classic assumption test shows that there is a linear correlation among independent variables in the regression model. The result of goodness of fit test shows that local tax and local retribution is the explanatory variable of the local own sources revenue. Based on the result of linear regressions analysis with its significant level is 5% shows that the result of the research i.e. local tax has significant influence to local own source revenue whereas local retribution does not have any significant influence to the local own source revenue, meanwhile local retribution does not have any significant influence to the local own source revenue and local tax and local retribution simultaneously have significant influence to the local own source revenue.Keywords: Budget target, budget realization, local revenue, local own source.
PENERAPAN PSAK NO.34 PADA LAPORAN KEUANGAN PT. MULTI SARANA TEKNIK INDONESIA Astutik, Mura Dia; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The research has been carried out on PT. Multi Sarana Teknik Indonesia. PT. Multi Saran Teknik Indonesia is a construction company which is located in Surabaya. This research is meant to find out the implementation of revenue and burden recognition which has been done by using the completion percentage method to the PSAK No. 34 (Revised 2010) about the contract of the construction in accordance with the financial statement on PT. Multi Sarana Teknik Indonesia. Qualitative method is applied in this research. Qualitative method is the method which focuses on logical thinking by making a selection among the formulation of the problem, the purpose, the technique, and the paradigm or the thinking concept in order to find out the meaning of the phenomenon. Qualitative method is meant to comprehend the phenomenon which has been experienced by the subject of the research. It can be concluded that PT. Multi Sarana Teknik Indonesia has not in accordance with the PSAK No. 34 (Revised 2010). Therefore, the researcher has made some journals to adjust the financial statement (the Balance Sheet & the Profit and Loss) based on the PSAK No. 34.Keywords: Income, Burden, Construction, Percentage of Completion Method.

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