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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 ARUS KAS DAN MODAL KERJA TERHADAP TINGKAT PROFITABILITAS Pangartiningsih, Siammi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this company is to obtain maximum profit for the company sustainability. The financial manager is appointed to how to obtain profit as maximum as possible in order to fulfill the need of the company. Therefore, the financial manager requires the information of cash flow and the work capital of the company in order to assess and to generate profit for the company. This research is conducted to analyze the influence of cash flow and work capital to the profitability.The secondary data which is the financial statement of the wholesale and retail trade companies which are listed in Indonesia Stock (IDX) in 2010-2012 periods are used as the research data. The purposive sampling has been used as the sample collection technique 12 companies have been selected as samples. The multiple linear regressions are used as the data analysis technique that is preceded by classic assumption tests which consist of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test.The goodness of fit test of cash flow model and working capital is feasible as explanatory variable of profitability. The hypothesis test shows that cash flow does not have any significant influence to the profitability whereas the working capital has significant influence to the profitability.Keywords: Cash Flow, Working Capital, Profitability.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA, PENYITAAN DAN GIJZELING UNTUK OPTIMALISASI PENERIMAAN Permana, Paradhita Octivia Anggun; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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The revenue which has been obtained from tax sector is the greatest source of state income. There are many wayswhich have been done by the Directorate General of Taxation in order to increase the state income from the taxsector. One of the ways to optimize the tax revenue is by conducting the tax collection activity. The tax collection iscarried out with the purpose to make the taxpayers to pay tax debt. This research is meant to find out theeffectiveness of tax collection which consist of forced letters, Letter of Instruction for Enforcement of Foreclosure inorder to optimize the tax revenue at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. This research is adescriptive qualitative research which has been carried out by collecting the data through direct observation andconducting the interview to the related parties in order to gain the data result of Tax collection about forced letterand foreclosure in 2015-2016 periods at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. It has been foundfrom the result of the analysis shows that tax collections which has been done by using forced letter and foreclosurein 2015-2016 periods has been stated ineffective yet because it has not reached 50 percent. Therefore, it isrecommended by the researcher to add the numbers of tax bailiff regarding the continuous enhancement of tax debtevery years so that it is expected that the tax bailiff should be fast in managing delinquent taxpayer. When theawareness of the taxpayer in carrying out their obligation is high, then the amount of tax which has not been paidwill be minimized.Keywords: Effectiveness, Tax Collection, Distress Warrant, Foreclosure, Optimization of Tax revenue.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL Widianti, Eka Amelia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to find out the influence of profitability, firm size, and assets structure to the structure of banking companies which are listed in Indonesia Stock Exchange during the period of 2010-2013. The samples are 17 banking companies which are listed in Indonesia Stock Exchange (IDX) and these banking companies have been selected by using purposive sampling technique. The analysis technique has been done by performing multiple regressions and classic assumption which consist of normality test, multicolinearity test, heteroscedasticity test, and autocorelation test. Meanwhile the hypothesis test has been done by using goodness of fit and t test which is done by using SPSS program version 16. Based on the result of multiple regressions analysis with the significance level of 5%, therefore it shows that: (1). H1 is profitability which has influence to the capital structure and which shows a negative direction, (2). H2 is firm size which has influence to the capital structure and which shows positive direction, and (3) H3 is assets structure which has influence to the capital structure and which show positive direction. Therefore, the firm size and assets structure have positive influence to the capital structure.Keywords: Profitability, Firm Size, Assets Structure and Capital Structure.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODAL SOSIAL PADA PT PLN (PERSERO) DISTRIBUSI JATIM SURABAYA Rafika, Dwi Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the implementation of Corporate Social Responsibility as social capital which is carried out by PT PLN (Persero) Surabaya East Java Distribution through partnership and community development program. The research has found that PT PLN (Persero) Surabaya East Java Distribution since 2010 has not totally carried out the partnership program, but only the community development program. The arising problems are lacking of coordination and communication and the lack of supervision and the coach of community development. It is expected that the related parties can improve their coordination, and form a special team for the effectiveness of supervision outside the head office. From activity responsibility, PT PLN (Persero) has arranged Sustainability Report since 2010. PT PLN (Persero), from this report, has presented quality reporting in accordance with the stakeholders‟ information need, develop its social responsibility in order to achieve sustainability development which synergizes environment, social, and business performance.Keywords: Corporate Social Responsibility, Partnership and Community Development Program, Sustainability Report, Sustainability Development.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN KETEPATAN PEMBAYARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PENJUALAN Rahayu, Peni Firbo
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of accounting information system and payment punctuality of account receivable to the sales internal control at PT Imperium Happy Puppy. The method of research is quantitative method. The sample collection technique is conducted by performing non-probability sampling and saturated sampling technique approach. The primary data is obtained by distributing questionnaires. This research uses several tests which are partial test (t-test) and multiple determination coefficient analysis (R2). The result of the research result shows that the accounting information system (X1) and payment punctuality of account receivable (X2) have significant and positive influence to the sales internal control (Y) at Imperium Happy Puppy head office. Based on the result of questionnaires calculation by using computer program of SSPS (Statistical Package Social Science) V.20.0 for Windows, the multiple determination coefficient analysis (R²) is 0.818 which means that the accounting information system (X1) and payment punctuality of account receivable (X2) has influence 81.8% and the remaining is 18.2% is explained by other variables which are used in this research. The result of research which is based on t test for the accounting information system (X1) and payment punctuality of account receivable (X2) with trust level or significance is 95% and α = 0,05. Moreover, the tsign or significance value of each variable is 0.000 and 0.016. Because the significant value of accounting information system and payment punctuality of account receivable is less than α (0.000 < 0.05) and (0.016 < 0.05) so the hypothesis is accepted (significant regression coefficient).Keywords: Accounting Information System, the Payment Punctuality of Account Receivable, Sales Internal Control.
PENGARUH NILAI PENERBITAN, RATING PENERBITAN, UMUR OBLIGASI SYARIAH TERHADAP REAKSI PASAR MODAL Wijayaningtyas, Putri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of issuance value, issuance rating, and the age of Islamic bonds(sukuk) to the reaction of capital market which is measured by using cumulative abnormal return. Thepopulation is all companies who have issued their Islamic bonds and have been listed in Indonesia StockExchange in 2003-2014 periods. The sample collection technique has been done by using purposive samplingmethod and based on the determined criteria, 43 Islamic bonds of 18 Islamic bonds issuance companies whichhave met the criteria. The analysis technique has been done by using multiple linear analyses. Based on theresult of multiple linear regressions analysis, the significance level is 5%. The result of this research shows thatthe Islamic bonds (sukuk) issuance value variable has significant and negative influence to the reaction of capitalmarket, the Islamic bonds (sukuk) issuance rating does not have any significant and negative direction influenceto the reaction of capital market, and the age of Islamic bonds (sukuk) variable does not have any significantinfluence to the reaction of capital market with negative direction.Keywords: Sukuk Issuance value, Sukuk Issuance Rating, Sukuk Age, Reaction of Capital Market
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA PERUSAHAAN JAKARTA ISLAMIC INDEX Putri, Sherly Arnandia; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTFinancial statement has experienced a lot of changes in the last years. This research is required to be analyzed in order to evaluate the performance which has been achieved by the company management in the past and as the consideration in preparing the company plan in the future. This research is meant to analyze the influence of financial performance to the stock price at Jakarta Islamic Index which are listed in Indonesia Stock Exchange in 2011-2015 periods.This research has been carried out by using the secondary data which has been obtained from the financial statement in Indonesia Exchange (IDX). The sample collection technique has been done by using purposive sampling method and the samples are 19 companies, 95 data have been obtained as the observation data. There is multicollinearity assumption test in one of the variables i.e. Return on Equity (ROE) that should be eliminated because of the occurence of multicollinearity syndrom.The result of the research shows that current ratio (CR) does not give any influence to the stock price, return on asset (ROA) give influence to the stock price, earnings per share (EPS) give influence to the stock price, and debt to equity ratio (DER) does not give any influence to the stock price.Keywords: Current Ratio (CR), Return on Asset (ROA), Earnings per Share (EPS), Debt to Equity Ratio (DER), Stock Price.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KEPUTUSAN KEUANGAN TERHADAP KEBIJAKAN DEVIDEN DAN NILAI PERUSAHAAN Triwulan, Heni; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 12 (2012)
Publisher : STIESIA

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The purpose of this study is to test whether the constitutional ownership, managerial ownership,board size, funding decisions and investment decisions and dividend policy affect the value of thecompany. The results of this study show that: (1) Institutional Ownership positive effect ondividend policy ; (2) Managerial ownership has a positive effect on dividend policy ; (3) The size ofthe board of commissioners has no effect on dividend policy ; (4) The funding decision does notaffect the dividend policy ; (5) The investment decision positive effect on dividend policy ; (6)Institutional Ownership positive effect on the value of firms ; (7) Managerial ownership negativelyaffect the value of the company ; (8) Size commissioners positive effect on firm value ; (9) Thedecision of funding has a positive effect on firm value ; (10) The investment decision does not affectthe value of the company ; (11) Devidend policy has no effect on firm value.Key words : institutional ownership , Managerial Ownership , funding decisions , investmentdecisions , dividend policy , the value of the company .
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RESIKO Saputro, Candra Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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This research is conducted to find out the influence of ownership structures, leverage, and company size to the risk management disclosure.The samples are manufacturing companies which are listed in the Indonesia Stock Exchange in the years of 2010 – 2012. The research samples are 9 manufacturing companies which are the rating winners of The Indonesia Most Trusted Company – Corporate Governance Perception Index (IMTC – CGPI). The data analysis is carried out by using SPSS version 20.0 which is preceded by classic assumption tests which consist of normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The hypothesis test is performed by using F test and t test.The result of this analysis states that simultaneously the ownership structures, leverage, and company size have no influence to the risk management disclosure. Partially, variables of ownership structures, leverage, and company size also state that these variables have no influence to the risk management disclosure.Keywords: Risk Management Disclosure, Ownership Structures, Leverage, and Company Size.
SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN TERKOMPUTERISASI YANG EFISIEN DAN EFEKTIF PADA PERUSAHAAN Riskiwati, Nonis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Medicines are the high valuable assets for the hospital because the procurement of medicines is dealing with large amount of funds. Medicine is one of the factors which supports the recovery process of hospital’s patients. Therefore, the management of medicines supply should be efficient and effective. To support the management of medicines supply an adequate computer-based inventory accounting information system is required. Qualitative method is carried out in this. Qualitative approach descriptive analysis is the analysis technique which is used in this research since it discloses some definitions and explanation by comparing the data which has been obtained from the research to the existing theories. Based on the research of the computer-based medicine inventory accounting information system which has been implemented by the Surabaya Hajj General Hospital has not been working properly in supporting the efficiency and effectiveness on the management of medicines supply. This problem is caused by some weaknesses on the last two indicators which are the utilization of computer and the control of computer utilization in the medicine inventory accounting information system. Because of these weaknesses some improvement recommendation are set forward in order to make the management of medicines supply at Surabaya Hajj General Hospital becomes more efficient and effective.Keywords : Accounting Information System, Computerized Supplies of Medicine.

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