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
 43   44   45   46   47 
PENILAIAN KINERJA PELAYANAN PUBLIK PERMENPAN NO.25 TAHUN 2004 PADA P2T PEMPROV JATIM Anggreyani, Novita
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 research is to find out the performance of technical implementation unit ofIntegrated Licensing Services of East Java Province which is measured by using General GuidelinePreparation of Community Satisfaction Index Government Agency Service Unit byKEP/25/M.PAN/2/2004 and to find out the suitability level between service performance andcommunity expectation or importance. Qualitative descriptive is used as the data analysis techniquein this research. Result of community satisfaction index calculation has found index 3.02 andCommunity Satisfaction Index is 75.57. Based on this value it can be concluded that the service qualityof technical implementation unit of Integrated Licensing Services of East Java Province is categorizedin good criteria “B”. While the suitability level between community expectation or importance andperformance obtains 96.94% which means the service has already suitable with the communityexpectation. From 14 (fourteen) indicators of Community Satisfaction Index service elements areexplained in Cartesian diagram which consists of 4 quadrants: A Quadrant, B Quadrant, C Quadrant,and D Quadrant. The result of this Cartesian diagram there is a part which deserves to have attentionpriority in its handling which is service elements in A Quadrant is required to have first priority forservice performance improvement in the future, the certainty element of service schedule (serviceelement no. 12) and service duration (service element no. 7).Keywords: Community Satisfaction Index, Performance Assessment, Cartesian Diagram
ANALISIS PENGARUH PENERAPAN TAX REVIEW ATAS PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. “ABC” Anitarahmi, Astrid
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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

Abstract

PT ABC has not used tax consultant service in carrying out its previous tax liability to examine theresult of tax report, but in 2013 before PT ABC carried out annual tax return report, the companyhired tax consultant service to review all of the company’s tax reports to make it suitable with theprevailing tax regulation. This research is held with the purpose to analyze how the implementation oftax review and tax planning that has been carried out by the tax consultant of PT ABC to the wholetax liabilities of the company particularly on the value-added tax (PPN) in which some differences inthe magnitude of the amount of value-added tax between the calculation that has been performed bythe employees of PT. ABC and tax consultant. Tax review that has been conducted is very useful tominimize all of the risk that has been caused by the error in the calculation of its tax liabilities.Keywords: Tax, Value-added Tax (PPN), Tax Review, Tax Planning.
PENGARUH PERTUMBUHAN EARNING PER SHARE DAN LEVERAGE TERHADAP RETURN SAHAM Setyowati, Maria; Amanah, Lailatul
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

The aim and this research were to analyse the Earnings Per Share (EPS) influence, and Debt to TotalAssets (DTA) partially and simultaneously against return the share of the company food and beverages that wasregistered in the Indonesian Stock Exchange. The sample of the research was taken was based on 6 companiesfood and beverages, with the period of the research during 5 years (2006-20108) and the analysis technique of thedata used the analysis of multiplied regression.Results of the Test t menujukkan that partially the Earnings Per Share (EPS) variable and Debt toTotal Assets (DTA) had the influence that was significant against return the share, this was based on the level ofthe significance that was produced by each one this variable was smaller than α: 5%. The variable that had thedominant influence on return the share was Earnings Per Share (EPS), because of producing the determinationcoefficient partially biggest.F test output results show the value of Fhitung = 18.437 with a significant level of 0.006, indicating that theregression model that tested the Earnings Per Share (EPS) and Debt to Total Assets (DTA) is significant toReturn Shares (RIT), because the sign 0.006 <(α) 0.05. This suggests that the Earnings Per Share (EPS) andDebt to Total Assets (DTA) is very well known, if the Earnings Per Share (EPS) and Debt to Total Assets(DTA) may provide hope for investors and companies.Keywords: Stock Return, Earnings Per Share (EPS) and Debt to Total Assets (DTA), Effect of Partial,Simultaneous Effects
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN JAMINAN ASET TERHADAP KEBIJAKAN DIVIDEN Yurinawati, Widya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to examine the influence of financial performance (profitability, liquidity, and debt), firm size and assets assurance to the dividend policy. In this research profitability has been measured by using Return on Assets (ROA)formula, liquidity has been measured by using Current Ratio (CR) formula, debt has been measured by using Debt to Equity Ratio(DER) formula, firm size has been measured by using Total Asset formula, assets assurancehas been measured by using (COL) formula, and dividend policy has been measured by using Dividend Payout Ratio (DPR) formula. The population is manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 12 companies have been as samplesand the criteria of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods. The hypothesis test has been carried out by using multiple linear regressions analysis. The result of the research shows that profitability gives influence to the dividend policy which means that when the profitability ratio is high, the dividend which is shared to the investors will be large as well. Meanwhile, liquidity, debt, firm size, and assets assurance do not give any influence to the dividend policy which means that dividend policy cannot be influenced by liquidity, debt, firm size and assets assurance.Keywords: Financial Performance, Firm Size, Assets Assurance, Dividend Policy.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Fitria, Miftahul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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

Abstract

This research is meant to test the influence of ownership structure, firm size, and audit quality to the earnings management. The result of this research shows that the variable which has significant influence to the earnings management is firm size. Firm size shows the positive result i.e. a large scale company has more complex operational activity compare to the small company; therefore it is more possible to do the practical of earnings management. Meanwhile, the variable of ownership structure and the audit quality do not have any significant influence to the earnings management.Keywords: Ownership Structure, Firm Size, Audit Quality, Earnings Management.
PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENINGKATAN PENGENDALIAN BIAYA PROYEK PADA PT. BUKIT JAYA ABADI Aliya, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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

Abstract

The cost accounting information system is the whole procedure and technique are needed in order to collect theentire data of expenditure and process the data into information which is needed by the manager in monitoringthe work performance. The internal control structure in the cost accounting information system is an affectiveproject which becomes one of the important factors which is necessary to be applied to maximize the company’sprofit. Some important aspects which are necessary to be considered are the purchasing system, and the paymentof salary and wages system. A better internal control approach can be achieved through comprehension of theexisting system by assessing its strengths and weaknesses. The result of research indicates that there are someshortages which have to be improvedin the company information system in order to be optimum in supportingthe cost control process, such as the separation of authority and responsibility of each department in thepurchasing process. In this purchasing process, the procurement department as the performer should have goodcontrol system. One of the recommendation solutions as the result of this research is to perform the separation oftask and function in written and documented in regard to every department that is using this informationsystem. By the existing improvement in the implementation of cost control therefore obstacles and cheats whichare occurred in the company can be minimized so an optimum profit can be achieved.Keywords: Accounting Information System, Cost Control, Internal Control.
EVALUASI AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA MANAJEMEN Pravitasari, Wenda Maretha Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out how far the companies in implementing the accounting responsibility which function as planning, cost preparation and management achievement appraisal are. The object of the research is PT Tuffiadi Semesta Surabaya. Qualitative method is applied as the method of research and descriptive analysis technique. The result of research shows that the budgeting system of PT Tuffiadi Semesta Surabaya is done by using bottom up method which is started by analyzing the lower-level managers to the upper-level managers who involve in the budgeting. The company cannot be said perfectly well in preparing the budgeting system since it has not separated the controllable and uncontrollable cost which causes the indistinct search of manager’s responsibility for incurred cost so it will affect on the weakening of cost control. In the implementation of accounting responsibility, budgeting should be prepared in appropriate with the level of responsibility centers in the company. Therefore the company should implement the accounting responsibility system in accordance with the applied rules. Keywords: Accounting Responsibility, Controllable and Uncontrollable Cost, Performance Appraisal
PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI TERHADAP KUALITAS AUDIT Amalina, Zata Isma Rizki; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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

Abstract

The research studies the influence of Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation to the audit quality. The scope of this research is all auditors who work at Public Accountant Office in Surabaya. The purpose of this research is to analyze the influence of Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation to the audit quality. Based on the characteristic of the problem, this research is a correlation research. This research applies hypothesis and research design in the form of survey, and the samples are 10 Public Accountant Offices in Surabaya and the data is the questionnaires which have issued in Public Accountant Offices. This research has been done by using multiple linear regressions analysis model. The result of the analysis shows that variables i.e. Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation have positive influence to the audit quality. The interpretation is when the Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation that are owned by an auditor is getting high, the audit quality that will be generates is getting better as well.Keywords: Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation, and Audit Quality
PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Suciati, Suciati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTOne of the company objectives which should be achieved through the implementation of financial managementfunctions with care and appropriate regarding that every financial decisions which have been made will affectother financial decisions that later will affect the firm value. This research is aimed to find out the influence offirm size, debt policy and firm size to the firm value of go public paper manufacturing companies which arelisted in Indonesia Stock Exchange. The population is all paper manufacturingh companies which are listed inIndonesia Stock Exchange, the sample collection techniques has been done by using purposive sampling and thesamples are 8 companies, the observation periods are made in 2011-2015 periods. The data is the secondary datahas been done by using financial statement. The data analysis has been done by using multiple linearregressions analysis. The result of the research has been carried out by using model feasibility test shows that themodels are feasible to be used for the following research, and hypothesis test which has been performed by using ttest shows that firm size, debt policy and firm size give significant and positive influence to the firm value of gopublic paper manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: firm size, debt policy, profitability, firm value
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP REAKSI PASAR: KINERJA KEUANGAN SEBAGAI VARIABELMODERATING Arsani, Sunaini Hayati; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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

Abstract

Thepurpose of this research is to test the influence of Good Corporate Governance which consists of independentcommissioner, managerial ownership, institutional ownership, and audit quality to the market reaction with thefinancial performance as the moderating variable which has been done by the manufacturing companies inIndonesia. The result of the research shows that GCG which is independent commissioner has an influence to themarket reaction, it means that the market accept the signal about the implementation of GCG in the companyand it overestimates by giving high premium for the share price of the company. Meanwhile, the managerialownership, the institutional ownership and the audit quality do not have any influence to the market reaction.The GCG in this case the independent commissioner, the managerial ownership, the institutional ownership andthe audit quality have influence to the financial performance whereas the managerial ownership does not haveany influence to the financial performance. The GCG in this case the independent commissioner has influence tothe market reaction through the financial performance, it means that the company a respond from the marketsince the investors who are going to purchase the shares are tend to be more interested in the company which hashigh profitability. Meanwhile, the managerial ownership, institutional ownership and audit quality variables donot have any influence to the market reaction even though it has been moderated by the financial performancevariable.Keywords: good corporate governance, market reaction, financial performance.

Page 45 of 95 | Total Record : 950

 43   44   45   46   47 

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