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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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ANALISIS KEY SUCCESS FACTORS SEBAGAI ALAT MEMPERTAHANKAN KEUNGGULAN BERSAING Kumala Sari, Henny Puspita; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the identification and the analysis of Key Success Factor in achieving competitive benefit at clothing store Cosmic Surabaya branch. The method of the research has been done by using qualitative method. It is carried out by using descriptive analysis. The strengths factor include sale promotion, brand expansion and innovation, and from the existing strength by expanding outlets in some big cities in Indonesia and by making musical events, meet and greet skateboard community, longboard, and fingerboard. The weaknesses factor include characteristic of less variation products, delivery process depends on shipping company which has cooperated with the company. The opportunities factor which includes: (1) the innovation of the company with the presence of fashion development for the people who wear veils; (2) by making expansion of market segmentation, take the available market share, conduct cooperation with other companies; Threats factor which include the occurrence of new competitors in field of clothing store and price competition. companies can find out their weaknesses, strengths, opportunities and threats so companies can improve their competitive benefit and they can measure their performance. Therefore, companies need to maintain their relationship to the customers, their service quality, and conduct business diversification.Keywords: Critical Success Factors, SWOT Analysis, Competitive Benefits
PENGARUH SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Sumaryono, Ani; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to examine the influence of Size (firm size), profitability (ROA) and leverage (DER) to the corporate social responsibility disclosure in the consumer goods industry companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling method. The population is all consumer goods industry companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The population is 33 consumer goods industry companies and 21 consumer goods industry companies with 4 years observation sample in 2012-2015 periods have been selected as samples. The analysis method has been carried out by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solution). The result of there search indicates that size give positive and significant influence to the corporate social responsibility disclosure with its regression coefficient is 6.974 and its significant level is 0.000, profitability does not give any influence to the corporate social responsibility disclosure with its regression coefficient is 0.765 and its significant level is 0.447, leverage give positive influence to the corporate social responsibility disclosure with its regression coefficient is 2.501 and its significant level is 0.014. It has been found from the determination coefficient (R2) that the R square value is 0.441, or 44.1%, which means the ability of size, profitability and leverage in explaining corporate social responsibility disclosure variable as the dependent variable is still low.Keywords: Size, profitability, leverage, corporate social responsibility.
REMUNERASI, PELATIHAN, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KINERJA AUDITOR DIREKTORAT JENDERAL PAJAK Rendra K.P., Novanianto; Riduwan, Akhmad; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

Performance can be define as level of accomplishment in conducting job responsibility.Generally, performance measurement is related with three aspects, those are: quantity aspect, qualityaspect and cooperative aspect. The objective of this research is for testing and knowing the effect ofremuneration, training, emotional quotient and spiritual quotient to the auditor performance atGeneral Directorate of Taxes. This research is a quantitative study, determining sample usingpurposive sampling/judgment sampling. The data is analyzed with multiple regression analysismodels.The results of research show that remuneration, training, emotional quotient and spiritualquotient have positive effects to the auditor performance partially. The practical benefits of thisresearch can be a reference or opinion to the Directorate-General of Taxes in order to improve theability of Auditors in carrying out their tasks with more give attention related to remuneration, thedevelopment of training, upgrade of emotional and spiritual quotient (ESQ), so it can work with moreoptimal.Keywords: tax auditor, performance, remuneration, training, emotional quotient and spiritualquotient.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Handriyani, Arik Novia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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This research is meant to examine and analyze the influence of Corporate Social Responsibility (CSR) to the company value with profitability as the moderating variable. Manufacturing companies whichare listed in the Indonesia Stock Exchange for 3 years period of observation (2009-2011) are used assamples in this research. Data is collected by using sampling purposive methods and the hypothesistest is performed by using Moderated Regression Analysis (MRA). The result of this researchindicates that the disclosure of CSR has significant influence to the company value and profitability asthe moderating variable cannot influence the relation CSR disclosure to the company value. Keywords:  Corporate Social Responsibility (CSR), firm value, profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN YANG TERDAFTAR DI BEI Natasia, Weka; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to test some factors which has influenced the debt policy in the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The samples are 83 manufacturing companies with sample selection characteristic which has been carried out by using the purposive sampling method. The multiple linear regressions analysis is used as the data analysis. The result of the research describes that free cash flow, managerial ownership, profitability, assets structure, retained earnings and liquidity have influence to the debt policy whereas the institutional ownership and company’s growth does not have any significant influence to the debt policy.Keywords: Determinant, Pecking Order Theory, Debt Policy
AUDIT OPERASIONAL DALAM PENILAIAN KINERJA FUNGSI PELAYANAN PADA TICKETING PT SRIWIJAYA AIR Kumalayanti, Cindi Claudya; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purposes of this research i.e.: (1) to understand the role of operational audit in improving the service functions effectively and efficiency of service and (2) to analyze some factors which have caused the effectiveness and the efficiency of performance in service department. The data analysis technique has been done by using descriptive analysis and the qualitative analysis approach by collecting the required data which is related to the operational audit of the service function in Sriwijaya Air Distrik Surabaya. The result of the research shows that the problems that have been encountered by Sriwijaya Air Distrik Surabaya is the performance and the attitude as the ticketing officer cannot besaid to be very good because to behave and to deal with prospective passengers the ticketing officer does not implement the principle of respect and joke in front of the passengers can make bad image to the company. But, in general, the implementation of the service activities in Sriwijaya Air Distrik Surabaya have been running effectively and efficiently and have met the standard service procedures of Sriwijaya Air which have becomes the guide lines of the company.Keywords: Operational Audit, Service Function, Effectiveness and Efficiency.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, CASH POSITION,DAN GROWTH TERHADAPKEBIJAKAN DEVIDEN Sholikhah, Khurotun Amaliyah; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of liquidity, profitability, leverage, cash position, and growth tothe dividend policy of the infrastructure companies in 2008-20015 periods which are listed in Indonesia StockExchange (IDX).The sample selection has been conducted by using purposive sampling to the 118 financialstatementsof 53 go public infrastructure companies which are listed in Indonesia Stock Exchange(www.idx.co.id). The result of the research which has been done by using multiple analysis shows that liquidityand profitability give positive influence to the dividend policy, leverage and cash position give negative influenceto the dividend policy. Meanwhile, growth does not give any influence to the dividend policy with adjusted the RSquare is 0.623 or 62.3%.The independent variable give influence to the dividend payout ratio and theremaining is 0.377 or 37.7% has been influenced by other variables.Keywords : Liquidity, Profitability, Leverage, Cash Position, Growth and Dividen Policy.
EVALUASI PERANAN LEASING SEBAGAI ALTERNATIF PEMBIAYAAN MODAL PADA PT JOKOTOLE TRANSPORT SURABAYA Simatupang, Nurhamida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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In this research there are two types of sources of capital goods financing which can be used by the company to gain their fixed assets that is through leasing and bank credit. The problem in this research is which alternative is more profitable between leasing and bank credit. The type of research which is used by the researcher to solve the problem is descriptive research which is carried out by using case study and qualitative approach. The data collection technique has been carried out by performing observation, documentation, interview, and by conducting financing comparative analysis between leasing and bank credit. The result of the research shows that leasing with option rights (financial lease) is the financing alternative which is more profitable than bank credit alternative, since the tax savings which has been gained by the company through leasing alternative is bigger than bank credit alternative, and from the service aspect, through leasing, the company is easier to gain fixed asset without undergoing complicated procedure. In the end, this research can give the result as the original purpose of this research. Therefore, the result of this research can be used as the reference for the company in making decision.Keywords: Capital Savings, Leasing with Option Rights, Bank Credit
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN Naini, Dwi Ismiwatis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of free cash flow and institutional ownership to the debt policy and influence of free cash flow, institutional ownership, and debt policy to the company’s value. Aside from using free cash flow and institutional ownership variables as independent variable, this research also uses profitability as control variable. The population in this research is manufacturing companies which are listed in Indonesia Stock Exchange during 2008-2012 periods. The research samples have been selected by using purposive sampling method so the 78 manufacturing companies (338 firm years) have fulfilled the criteria. The analysis technique is the multiple regressions. The result shows that: 1) Free cash flow has positive influence to the debt policy. 2) Institutional ownership has no influence to the debt policy. 3) Profitability has negative influence to the debt policy. 4) Free cash flow has no influence to the company’s value. 5) Institutional ownership has positive influence to the company’s value. 6) Debt policy has negative influence to the company value. 7) Profitability has positive influence to the company value.Keywords: Free Cash Flow, Institutional Ownership, Debt Policy, Company’s Value, and Profitability
ANALISIS KINERJA KEUANGAN PT ANEKA TAMBANG Tbk SEBELUM DAN SESUDAH AKUISISI Ratnasari, Dita; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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The purpose of this research is to test whether there is a significant different on financial performance of PT Aneka Tambang Tbk before and after the acquisition. The financial performance is measured by using the nine financial ratios i.e.: current ratio, quick ratio, fixed assets turnover, total assets turnover, debt to asset ratio, debt to equity, net profit margin, return on assets and return on equity. This research is a case study research which focuses on PT Aneka Tambang Tbk which has conducted the acquisition in 2011. The financial statements which will be studied start from 2009 to 2013 periods. The paired samples t-test is used as the data analysis. The result of the research shows that the observation periods on the financial ratios 2 years before the acquisition and 2 years after the acquisition do not make any expected synergy since there is no significant different.Keywords: Acquisition, Financial Performance, Financial Performance.

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