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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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PENILAIAN INTENSIFIKASI DAN EKSTENSIFIKASI UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH Oktifauziah, Fierly
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The aim this research is to find out and to analyze how much the achievement level of the original local revenuein the city of Surabaya then to know and to analyze all efforts which have been done by the department ofrevenue and financial management in improving local revenue intensively and extensively; as well as to knowand to analyze some factors which which both hold up and support intensively and extensively to the originallocal revenue of Surabaya city. Qualitative research is type of reseach which is The data analysis technique isusing qualitative method. The result of this research is: (1) local tax gives bigger contribution when it iscompared to local retribution to the original local revenue, (2) during the years of 2009-2012 the realization oforiginal local revenue which was generated by the department of revenue and financial management did notmeet the target, (3) some factors are intensively and extensively supported, they are, (a) proactive system whichmeans the officers performs billing collection to the delinquent tax; (b) sending a warning letter payment to thenearest UPTD office (local tax office), (d) improving counseling activity to the society, (4) some factors holdingup intensively and extensively are, (a) the lack of knowledge of the society about the payment procedure, (b)incapable in determining sanction.Keywords: intensive, extensive, original local revenue, and local autonomy.
KAJIAN IMPLEMENTASI UNDANG-UNDANG NOMOR 28 TAHUN 2009 DI KOTA SURABAYA Sholikhah, Muslikhatus
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

Based on the research result shows that the Implementation of Regulation No. 28 in 2009 in regards to the local tax and local retribution to the Local Own Source Revenue (PAD) in the city of Surabaya is effective. It can be seen that in the budgeting year from 2009 to 2012 has been increasing but has not reached the target. In the budgeting year of 2013 is already effective in order to reach the target which is Rp 2.191.375.125.979 or 103.45%. The growth of local tax has increased in the average in absolute term by Rp 1.229.998.704.282 or 49%each year. The local retribution shows from budgeting year from 2009 to 2012 has been fluctuating and has not reached the target yet. In the budgeting year of 2013 is already effective in reaching the expected target ofRp 235.826.209.899 or 100.27%. The Growth of local retribution has increased in the average in absolute term by Rp 194.616.312.622 or 8.55%each years. Keywords: Effectiveness, Local Tax, Local Retribution, Local Own Source Revenue (PAD).
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL Selfiana, Kiki Eka; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test the influence of growth opportunity, profitability, and assets structure to the capital structure, the research population is automotive companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The research sample has been selected by using purposive sampling technique; 9 companies (36 firm years) which meet the criteria have been obtained as samples. The data analysis technique has been done by using multiple regressions and hypothesis has been doneby using SPSS program 21 version. Based on the result of multiple regressions with its significance level is 5%, so the result of the research shows that: (1) Growth opportunity has an influence to the capital structure andits regressions valueshows positive correlation;(2) Profitability does not have any influence to the capital structure and shows a negative correlation, so the second hypothesis is denied. (3) the assets structural has an influence to the capital structure, anditsregressions value shows a positive correlation, so that the third hypothesis is accepted.Keywords: Growth Opportunity, Profitability, Assets Structure, Capital Structure.
PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA UD NANITA Windiati, Aulia Desy; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to analyze the role of accounting information systems in raw material inventory control, in the form of activities and procedures which is related to the accounting information system, raw material inventory control system and sales targets at UD Nanita. This research uses descriptive and qualitative methods. The steps which has been taken to achieve the objectives of this research are: descriptive analysis of the accounting information system of raw material supply and internal control which has been applied by the company by identifying problems and causes of the problems which has been encountered by the company, calculating analysis of sales targets that can be achieved by the company. The result of the research shows that UD Nanita has inventory information system and internal control that support the business, but the inventory accounting information system and internal control of companies is still required to be improved and supervised, The issues which occurrs in the UD Nanita is the mismatch between the total amount of inventory on the card stock and the execution of tasks on each department which is still not in accordance with the actual tasks, then the calculation of the sales target is determined based on the reports from previous sales.Keywords: Inventory accounting information system, internal control, stock card, sales target.
KAJIAN ATAS PENETAPAN HASIL PEMERIKSAAN PAJAK PENGHASILAN BADAN OLEH PEMERIKSA DARI SUDUT PANDANG WAJIB PAJAK Suhadi, Suhadi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 11 (2012)
Publisher : STIESIA

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Abstract

Tujuan penelitian ini adalah untuk mengkaji penetapan atas hasil pemeriksaanpajak oleh pemeriksa yang ditinjau dari sudut pandang wajib pajak, penelitan ini untukmengevaluasi pemahaman wajib pajak dan bagaimana mereka meyikapi atas ketetapanyang diterbitkan oleh pemeriksa dan juga guna mengetahui manfaat-manfaat apa sajayang diperoleh wajib pajak setelah dilakukannya pemeriksaan.Pendekatan penelitian yang digunakan adalah pendekatan kualitatif yangbersifat deskritif dengan mengambarkan, meringkas berbagai kondisi dan situasi yangada dan mencoba untuk menjabarkan kondisi konkrit dari objek penelitian yangselanjutnya akan dihasilkan secara deskripsi tentang objek penelitian, yaitu tentang hasilketetapan pajak yang ditinjau dari sudut pandang wajib pajak. Pengumpulan datadilakukan melalui kajian kepustakaan dengan cara melakukan wawancara yang tidakterstruktur terhadap beberapa nara sumber yang dipilih sesuai prinsip yang berlakudalam metode kualitatif. Nara sumber dalam penelitian ini adalah orang-orang yangterlibat langsung selama proses pemeriksaan pajak.Hasil penelitian menunjukkan bahwa pemeriksaan pajak di Indonesia timbulkarena banyak hal-hal yang perlu dikaji lebih jauh dan dilakukan perubahan dalam halkebijakan pemeriksaan pajak dan implementasinya. Reformasi perpajakan, peningkatankepatuhan sukarela, perubahan ketentuan perundang-undangan untuk lebih menjaminkeadilan dan kepastian hukum dan perlindungan terhadap hak wajib pajak bisameningkatkan kesetaraan antara wajib pajak dan fiskus. Oleh karena itu perludilakukan pengujian apakah wajib pajak telah memenuhi kewajiban secara berkala ataudengan pengecualian jika diperkirakan telah terjadi penyimpangan. Analisis tentangpemeriksaan pajak sehubungan dengan hasil ketetapan pajak menggunakan teori danperaturan pelaksanaannya sebagai bahan perbandingan.Kata Kunci : Penetapan Pemeriksaan Pajak, Wajib Pajak
PREDIKSI KESULITAN KEUANGAN DENGAN ANALISIS Z-SCORE PADA PERUSAHAAN FOOD AND BEVERAGES Satrio, Wahyu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

The researcher conducts the analysis of the financial report in the period of 2007 until 2011 at the food and beverages companies which is listed in The Indonesia Stock Exchange. The names of the companies arePT. Tiga Pilar Sejahtera Tbk, PT. Multi Bintang Indonesia Tbk, PT. Indofood Sukses Makmur Tbk, and PT. Sinar Mas Argo Tbk.The Analysis on this research is using the financial ratio analysis that is found on Z-Score model developed by Altman. Altman’s Z-Score model is able to categorize the companies into three which are the companies with the financial difficulties, the companies with the susceptible financial difficulties and does not experience any financial difficulties.Keywords: Z-Score Analysis, The level of Financial Difficulties.
PERHITUNGAN PENDAPATAN DAN BEBAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN JASA Rahmadi, Adha; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to assess the financial performance of PT. Asuransi Jiwa Sequislife and the recognition ofpremium incomeandclaims expenseswithFinancial Accounting StandardsStatement (PSAK) No. 36. The result of this research shows that it has been found from the resultof analysis that the work plan and target from the sources of revenue, only the premium income has not fulfilled the target and the principle of income recognition which is basically compatible with Financial Accounting StandardsStatement (PSAK) No. 36, and the measurement of the revenue even though it cannot be explained in detail in the Financial Accounting Standards Statement (PSAK) No. 36 since it is considered as the general matters or things that are not regulated in the Financial Accounting StandardsStatement (PSAK) No. 36.Keywords: Financial Performance of Service Company, recognition of income and expenses, PSAK No. 36.
PENGARUH FREE CASH FLOW, KINERJA KEUANGAN TERHADAP EARNINGS MANAGEMENT DIMODERASI CORPORATE GOVERNANCE Dewi, Rina Pusvita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of free cash flow and financial performance to the earnings management, and to test the influence of corporate governance in moderating the correlation of free cash flow and financial performance to the earnings management. The amount of research samples are 45 companies which are listed in Indonesia Stock Exchange in non-financial service field in reporting years of 2010-2014, these companies have been selected by using purposive sampling. The analysis method has been done by using multiple linear regressions analysis. Based on the result of this research, it can be concluded that free cash flow and profitability have positive influence to the earnings management; meanwhile leverage has negative influence to the earnings management. The audit quality is proven able to moderate the correlation of free cash flow and leverage to the earnings management, but the audit quality is unable to moderate the correlation of profitability to the earnings management. Top share is able to moderate the leverage correlation the earnings management, but it is unable to moderate the correlation of free cash flow and profitability to the earnings management.Keywords: earnings management, free cash flow, leverage, profitability, corporate governance
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS TERHADAP STRUKTUR MODAL Ambarsari, Ririt; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The purpose of the research is to examine the influence of firm size, sales growth, profitability, asset structureand liquidity to the capital structure of food and beverages companies which are listed in Indonesia StockExchange in 2011-2015 periods. The sample collection technique has been carried out by using purposivesampling method and 10 companies with the observation period from 2011 to 2015 have been selected assamples, so 50 observation data have been obtained. Secondary data sources have been obtained from IndonesiaStock Exchange and the Indonesia Stock Exchange official website, http://www.idx.co.id/ The data analysis hasbeen done by using multiple linear regression analysis and SPSS program. Based on the results of the analysis itcan be concluded that: (1) sales growth and asset structure has positive influence to the capital structure of foodand beverages companies which are listed in Indonesia Stock Exchange; (2) firm size does not have anysignificant influence to the capital structure of food and beverages companies which are listed in Indonesia StockExchange; (3) profitability and liquidity has negative influence to the capital structure of food and beveragescompanies which are listed in Indonesia Stock Exchange.Keywords: sales growth, asset structure, firm size, profitability, capital structure.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Untara, Andini Permata
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model (VAICTM) and the company performance that is proxy with the return on asset (ROA) on the company which has intensive intellectual capital asset which is banking companies.The population is banking companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 27 banking companies which are consecutively never late to publish their financial statement during the period of 2008-2010. Multiple linier regressions with the SPSS application 2.0 versions are used in this research.The result of the research show that: 1)Value added capital employed (VACA), value added human capital (VAHU), and structural capital value added (STVA) have been fix in predicting the return on asset (ROA). 2) Value added capital employed (VACA) variable has significant influence to the return on asset (ROA). Moreover, the coefficient sign is positive showing the relationship between VACA and ROA is unidirectional. 3) Value added human capital (VAHU) variable has significant influence to the return on asset (ROA). But the coefficient regression shows a negative sign in which the relationship between VAHU and ROA is not unidirectional. 4) Structural capital value added (STVA) variable has significant influence to the return on asset (ROA). And the coefficient sign is positive showing the relationship between STVA and ROA is unidirectional.Keywords:Intellectual Capital, Return on Asset, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added

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