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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 CRITICAL SUCCESS FACTORS DALAM MENILAI KINERJA GUNA MENCAPAI KEUNGGULAN BERSAING Tawakal, Abdillah; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research was to analyze the critical success factors with TOWS method as performance assessment in achieving competitive advantage. The research method has been carried out by using qualitative methods and descriptive analysis. Performance measurement using balance scorecard method on the customer perspective. Based on the result of the analysis and the discussion it indicates that the threatsto the institution are the demands of society, the lack of public awareness.The opportunities are strategic place, public demand for qualified Islamic education, the availability of boarding school learning programs, full day school and takhasus. The weaknessesare the lack of comprehension of new teachers to the indicator of vision, mission and the goals of the school and also the enhancementof the cost of the program. The strenghtsare the experience, the totality of educating children with a strong faith by using integral education, the ability in marketing and competent teachers in teaching students.Based on the results of this study concluded that by analyzing the critical success factors by the method of TOWS in the performance appraisal process can create competitive advantage for the institution strategy.Keywords : CSF, Customer Perspective, Competitive Advantage
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Permatasari, Susanti; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to examine the influence of firm size and profitability of firm value to the earningmanagement as the intervening variable. The sampling method has been carried out by using purposivesampling method and 39 companies have been obtained as samples. The data have been obtained from thefinancial statements of companies which are listed in the Indonesia Stock Exchange in 2012-2014 periods. Themethod analysis is quantitative which has been carried out by using classic assumption test and statisticalanalysis i.e. path analysis which has been performed by using two structural equations in order to measure thedirect and the indirect influence among the independent variables to the dependent variable by using interveningvariable. The result of analysis shows that firm size and profitability do not have any significant influence bothsimultaneous and partial to the earning management which can be seen from the structural equation 1.Meanwhile the structural equations 2 shows that firm size, profitability and earnings management havesignificant influence both simultaneous and partial to the firm value.Keywords: Firm size, profitability, earning management and the value of the company.
PENGARUH PENERAPAN KONSEP NEW PUBLIC MANAGEMENT TERHADAP PENINGKATAN KINERJA ORGANISASI Wardhani, Putri Aunillah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

The concept of New Public Management (NPM) in this research has been represented by four variables with clear and measurable objectives, decentralization, incentive, and performance measurement system. Therefore, this research is meant to examine the influence of the implementation of clear and measurable objectives, decentralization, incentive, and performance measurement system to the enhancement of the organization performance. The sample collection technique has been done by using purposive sampling. The samples from these criteria are respondents who have position as the head of section (echelon functionary 2, 3, and 4). Eighty the head section from eight Kantor Pajak (KPP) Pratama Pelayanan in the area of Surabaya have been obtained as samples from these criteria. The result of the research shows that the clear and measurable objectives, decentralization, and incentive variables do not have any influence to the enhancement of organization performance. Meanwhile, the performance measurement system variable has influence to the enhancement of organization performance.Keywords: new public management, clear and measurable objectives, decentralization, incentive, system of performance measurement system
PENERAPAN TAX PLANNING PPN DALAM PENGHEMATAN BEBAN CASH FLOW DI CV. MMM Leo, Nora Dewi Lestari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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This research is meant to find out how the implementation of tax planning on the value added tax as themaximization of tax saving and cash flow management at CV MMM. The input tax and output tax is the basisfor the calculation of payable value added tax which led to a cash out for a company which affects the load of cashflow amount. A descriptive approach is applied in this research which is discussed in this thesis by usinganalysis and qualitative method. It can be concluded from the results of this research that the implementation oftax planning in purchasing the company’s assets such as car, the implementation of tax planning on advertisingservices (infomedia), the implementation of tax planning on the telephone receipt as input tax, tax planning as ameans of controlling cash flow by delaying the reporting of input tax at different period has been proven toprovide a significant results of the saving and beneficial to the company. This indicates that tax planning can beone of alternatives in controlling the company’s cash flow.Keywords : Tax planning, Tax saving maximization, Cash Flow Management, Input Tax, Output Tax
ANALISA MANAJEMEN DALAM PENYALURAN KREDIT PADA PT BANK BUKOPIN Tbk CABANG UTAMA SURABAYA Nurhidayat, Mukhamad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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This research is meant to find out the policy of credit provision at PT. Bank BUKOPIN Tbk, Main Branch Office Surabaya has implemented the 5C principles (Character, Collateral, Capital, Capacity, Condition of economic) and the prudential principle. On the other hand, this research is meant to find out the role of analysis which has been done by the Bank to the Bank customer which propose a credit is the analysis of financial aspect and non-financial. Qualitative method with case study is applied in this research at PT. Bank BUKOPIN Tbk which is a financial institution which fund is raised from the public in the form of savings and transfer back in the form of credit. The implementation of credit provision, congestion credit risk is a problem which severely affects the health of a bank, so bank is required to have a reliable management credit. Keywords: Credit analysis, Non Financial Analysis, and Financial analysis.
DAMPAK PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR Muallifin, Ovi Rizki; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research discusses about the impact of the disclosure of sustainability report to the ROA, CR, DER, and Tobin’s Q. This research is meant to test the disclosure of sustainability report which has an influence to the financial performance and market performance. The samples are all company sectors which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. In this research, the sample collection technique has been determined and has been carried out by using purposive sampling and 9 companies have been selected as samples. This research has been done by using the MANOVA statistic technique. The result of this research shows that the sustainability report has an influence to the financial performance which has been measured by using CR, meanwhile the sustainability report does not have any influence to the financial performance which has been measured by using ROA and DER. The sustainability report does not have any influence to the market performance which has been measured by using Tobin’s Q.Keywords: Sustainability Report, ROA, CR, DER and Tobin’s Q.
PENGARUH STRUKTUR MODAL, UKURAN, PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN SEBAGAI MODERATING Hariyawan, Bayu Eko; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe firm value is the perceptionof investorsto the company which is often associated with stock pricein whichthe stock price can increase the firm value. The firm value is proxied by market-to-book ratio (MBR), which is the ratio between the market price per share to book value of equity per share. This researchis aimed to find out the positive influence of capital structure, firm size, profitability and company growth as the moderating variable to the firm value. The object of the research is consumers goods companies which arelisted in Indonesia Stock Exchange in2011-2015 periods.The sample collection technique has been done by using purposive sampling, i.e.by selecting sample based on considerations or certain criteria. 18 consumer goods companies have been selected as samples, so the distributionwhich has been used in this researchare 90 samples. The data analysis technique has been done by usingregression moderation analysis.The result of the research shows that capital structure, firm size, and profitability has positive influencetothe firm value. The positive influence of capital structure and profitability to the firm value which moderatecompany growth, can strengthen itscorrelation. Meanwhile, the presence of negative influence of firm size to the firm value which moderates company growth weaken the correlation.Keywords: capital structure, firm size, profitability, company growth, firm value
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP HUBUNGAN ANTARA MANAJEMEN LABA DENGAN NILAI PERUSAHAAN Junchristianti, Yessinda; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of profit management to the firm value, the practical of corporate governance to the firm value and the practical influence of corporate governance to the correlation between profit management and the firm value. The result of the research shows that: (1) the earnings management is negative and it does not have any significant influence to the firm value. (2) The practical of corporate governance simultaneously has positive significant influence to the firm value with a difference ways in each variable. The institutional ownership variable, independent commissioner and size of board of commissioner are the variables which have significant influence to the firm value. (3) The institutional ownership, size of board of commissionaires and classification of public accountant are the moderate variables between the earnings management and firm value whereas the managerial ownership, independent commissioner and audit committee is not the moderating variable. Keywords: corporate governance, profit management and firm value
ANALISIS PENGUKURAN KINERJA RUMAH SAKIT AL-IRSYAD DENGAN PENDEKATAN BALANCED SCORECARD Ulaila, Tia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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This research is meant to measure the hospital performance by using balanced scorecard method. Balanced scorecard method is a comprehensive measurement which focuses on 4 perspectives i.e.: financial perspective, customer’s perspective, internal business process perspective, and growth and learning perspective. The data analysis technique is qualitative which is performed by using descriptive study. The research is conducted by taking primary and secondary data from Al-Irsyad Hospital. It can be concluded from the result of research which have been done by using Balanced Scorecard standard that Al-Irsyad Hospital is quite good, this is shown from the result of four perspectives analysis. Balanced Scorecard can give overall performance description of Al-Irsyad Hospital.Keywords: Balanced Scorecard, Financial Perspective, Customer’s Perspective, Internal Business Process Perspective, and Growth and Learning Perspective
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI INVESTOR Rosida, Alisa; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze how the influence of company financial performance which is focused on return on investment (ROI), return on equity (ROE), net profit margin (NPM), earnings per share (EPS), price book value (PBV) and firm size to the abnormal return. The population is the property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2014 periods, these companies have been selected by using purposive sampling and it is based on the determined criteria, so 17 companies have been selected as samples. The analysis method has been done by using multiple linear regressions analysis, hypothesis test i.e. coefficient determination, F test, t test. Based on the result of multiple regressions analysis and the t test with the significance level is 5% so the result of the result shows that partially the financial performance (return on investment (ROI), return on equity (ROE), earning per share (EPS), price book value (PBV) and firm size have significant influence to the abnormal return. Meanwhile, the financial performance (net profit margin NPM) does not have any significant influence to the abnormal return. It indicates that investors always perform analysis in making investment decision in order to obtain more accurate data in conducting investment which has been done by conducting technical and fundamental analysis. Therefore, the financial performance becomes one of the considerations for prospective investors to invest their capital. Keywords: Financial Performance, Firm Size, Abnormal Return.

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