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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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PENERAPAN AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA UNTUK MENILAI KINERJA PADA PDAM Ningtyas, Marina Ayu; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk mengetahui program dan aktivitas fungsi SDM pada PDAMSurabaya, untuk menilai kinerja program dan aktivitas fungsi SDMpada PDAMSurabaya.Memberikan saran dan rekomendasi atas berbagai kelemahan yang ditemukan pada PDAMSurabaya.Sehingga bisa menjadi acuan untuk dilakukan perbaikan didalamnya.Penelitian ini merupakanpenelitian deskriptif. Subjek penelitian adalah PDAMSurabaya. Objek penelitian adalah fungsiSDMuntuk menilai kinerja pada PDAM Surabaya. Teknik pengumpulan data yang dilakukan adalahwawancara, dan observasi. Teknik analisis penelitian ini menggunakan analisis kualitatif. Dalamproses penelitian, ditemukan beberapa kendala yang dihadapi, diantaranya adalah: 1. Belum adanyadepartemen yang menilai kinerja SDMpada PDAMSurabaya, 2. Belum adanya audit SDMdi PDAMSurabaya, 3. Target dan realisasi kinerja SDM dilakukan oleh KPI. Hasil penelitian ini menunjukanbahwa penerapan audit manajemen fungsi SDMmasih belum efektif. Belum efektifnya SDMinidikarenakan oleh pelaksanaan dari sistem, proses, dan evaluasi dalam kinerjanya kurang memadahiuntuk mengatasi hal-hal yang terjadi. Sebaiknya PDAMSurabaya membuat prosedur yang mengaturpenerapan audit manajemen fungsi SDM. Prosedur yang dapat dilakukan oleh perusahaan tersebutyaitu diadakannya suatu penilaian kinerja karyawan dengan memperhatikan beberapa komponenseperti: 1. Perencanaan dan pengembangan karir harus terintegrasi dengan perencanaan SDM, 2.Perencanaan dan pengembangan karir harus diikuti dengan evaluasi yang memadai, 3. Kebutuhankaryawan terpenuhi dari perusahaan tersebut.Kata Kunci : Audit, Manajemen, SDM, Kinerja.
SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RSUD dr. M. SOEWANDHIE SURABAYA Suraida, Azizah; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out and to analyze the implementation of accountancy information system of drugs inventory at RSUD dr. M. Soewandhie Surabaya.The qualitative descriptive method which is a non – hypothesis research has been applied in this research, therefore this research does not have to formulate a hypothesis. Based on the result of the research result it shows that: 1) the organization structure at RSUD dr. M. Soewandhie Surabaya overall is already well because there is separation of function or department, also the responsibility has already based on the job description, 2) the drugs inventory procedures at RSUD dr. M. Soewandhie Surabaya which consists of drugs planning, drug recording and reporting, drug storing and drug destructing have been running well because these procedures have been managed in the standard of operational procedure (SOP). 3) The drugs inventory recording system at RSUD dr. Mohammad Soewandhie Surabaya consist of drugs planning, drugs recording and drugs reporting, drugs storing, and drugs destructing have been running well because it has been supported by appropriate documents and in accordance with the drugs inventory recording system, 4) drugs reporting system at RSUD dr. M. Soewandhie Surabaya has been running well, because it has been run by using E-Inventory application and the warehouse inventory card, therefore the drugs reporting has been presented without any problems.Keywords: accountancy information system, internal control, E-Inventory.
ANALISIS FAKTOR –FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Pinto, Eliza Xavier Soares; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze some factors which have influenceto the timelinessof submitted financial statement of public company in Indonesia. These factors which have been tested in this research are profitability, liquidity, financial leverage, firm size, the reputation of accounting public office, and auditor opinion as the independent variable whereas the timeliness is the dependent variable. The samplesare 102 companies which are listed in Indonesia Stock exchange (IDX) and thesecompanies presenting their financial statement to the Capital Market Supervisory Agency (Bapepam) in 2012-2014 periods. The data is the secondary data. The sample selection has been done by using purposive method. The analysis instrument has been done by performing logistic regressions analysis with the significance level is 5%. The result of the hypothesis test shows that profitability, firm size, and the reputation of accounting public office have significant influence to the timelinessin submitting the financial statement. But, it has not been proven that the firm size and the reputation of accounting public office haveinfluence to the timeliness in submitting the financial statement.Keywords: timeliness, financial statement, profitability, firm size, the reputation of accounting public office.
PENERAPAN METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PERUSAHAAN Nugrahayu, Erika Ributari; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to identify and to analyze the application of the balanced scorecard method as the standard measurement of performance at PT Glory Indonesia Abadi. The method of research is qualitative method, since this research is not meant to prove a hypothesis but it is meant to disclose facts and condition that occurs in the research. The discussion has showed that the balanced scorecard method which interprets the vision, mission and strategy into performance assessment that has four indicators, i.e. the financial perspective which indicate the fluctuate figures, the customer perspective show quite good results, internal business process perspective shows that the company has made some innovation processes i.e. recycle the raw material of paper into newspapers and produce various color HVS paper and service availability to meet the customer demand in urgent time, growth and learning perspective show good performance condition because it can improve the quality of its employees. It can be concluded from the above discussion that the use of balanced scorecard method can be used as the standard for the success of a company. In order to the balanced scorecard method can be applied on the company, some improvement efforts are needed both internal and external aspect.Keywords: Performance Assessment, Balanced Scorecard, Balanced Scorecard Perspective.
PENGARUH MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAMPAKNYA TERHADAP KINERJA KEUANGAN Dewi, Cyntia Septian; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of corporate governance to the earning management andits impact to the financial performance. The sample of the research is all manufacturing companies which arelisted in Indonesia Stock Exchange in 2010-2013 periods. This research has been carried out the samplecollection technique by using purposive sampling and 40 companies have been obtained as samples. Thisresearch has been done by using multiple linear regressions and simple linear regressions analysis and the SPSSapplication instrument (Statistical Product and Service Solutions). The results of the research show that i.e: (1)simultaneously corporate governance has positive influence to the earning management. (2) managerialinstitution does not have any influence to the earning management, (3) institutional ownership has negativeinfluence to the earning management, (4) the proportion of board of independent commissioner have negativeinfluence to the earning management, (5) board of commissioner size has negative influence to the earningmanagement, (6) audit committee has negative influence to the earning management, (7) firm size has positiveinfluence to the earning management, (8) leverage does not have any influence to the earning management, (9)earning management does not have any influence to the financial performance.Keywords: Corporate governance, earningmanagement, financial performance.
STRUKTUR KEPEMILIKAN, STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN: KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Almikyala, Almikyala; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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This research is meant to test the influence ownership structure and management structure to the firm valuewith the financial performance as the intervening variable. The population of this research is all companieswhich are listed in Indonesia Stock Exchange (IDX). The samplesproperty, real estate and building constructioncompanies which are listed in the IDX in 2011-2014 periods. The samples are 11 companies which have beenselected by purposive sampling. The analysis method has been carried out by using multiple regressions analysistechnique.Based on the result of analysis, it can be concluded that the ownership structure which is proxy bymanagerial ownership and institutional ownership, it is managerial ownership which give positive influence tothe financial performance and firm value and the result of ownership structure give influence to the firm valuethrough financial performance cannot be proven since the result of direct coefficient value is larger. Financialperformance (ROA) give positive influence to the firm value (PBV). Therefore, it can be concluded that thefinancial performance cannot mediate between the ownership structure and management structure to the firmvalue.Keywords: Ownership structure, management structure, financial performance, firm value.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA Mawarni, Zellinda; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to assess and to analyze how the use of responsibility accounting system can havea role in assessing the management performance. The object of the research is PT Starfood International. It is acompany which engages in the field of sardines production. The method of the research has been done by usingqualitative, The descriptive analysis technique is used by the researcher to describe the object as it is. The budgetpreparation process has been carried out by using bottom up budgeting, but the code of the center ofresponsibility has not been shown and the separation between controlable and uncontrolable cost has not beencarried out yet. The result of the discussion shows that by preparing the budget based on the responsibilityaccounting system therefore the manager of responsibility center is asked for the responsibility of controlablecost only. The performance assessment on raw materials and processed department has been carried outefficiently in which it can be known from the total difference between the budgeted cost and realized cost. It canbe concluded from the result of the analysis that by implementating the responsibility accounting system, theperformance assessment from the lowest to the highest rank can be carried out by the management more easierthan before. The responsibility accounting can be stated good if the budget is used and realized in accordancewith the determined standard.Keywords: Budget, Responsibility Accounting, Performance Assessment
PENGARUH STRUKTUR DAN MEKANISME CORPORATE GOVERNANCE PADA TINGKAT KEPATUHAN MANDATORY DISCLOSURE KONVERGENSI IFRS Widjayanti, Septri Ari; Wahidawati, Wahidawati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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The purpose of this research is to test and to analyze whether the mechanism and the structure of corporate governance has an influence to the level of compliance of IFRS convergence mandatory disclosure on manufacturing companies which are listed in Indonesia Stock Exchange (IDX) from 2011 to 2013 periods. The samples are 84 manufacturing companies and the characteristic of sample selection has been done by using purposive sampling method. The data analysis has been carried out by using multiple linear regressions analysis. The result of the research describes thatthe proportion of female commissioner, managerial ownership, institutional ownership, the number of the meeting of audit committee, and the proportion of independent commissionerhave influence to the level of compliance of the IFRS convergence mandatory disclosure whereas theeducation background of the Main Commissioner, the number of the audit committee and the number of meeting of the board of commissionerdoes not have any significant influence to the level of compliance of the IFRS convergence mandatory disclosure.Keywords: The Structure of Corporate Governance, the Mechanism of Corporate Governance, the Level of Compliance of the IFRS convergence mandatory disclosure.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN Syarifah, Atika Noor; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to examine the influence of financial condition, firm size, company growth,leverage, audit opinion and previous year audit reputation to the provision of going concern audit opinion. Thepopulation is all non-financial companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2015periods which have been audited and published. The sample selection has been done by using purposivesampling. Based on the predetermined criteria, 108 companies have been selected as samples. The logisticregression method and the SPSS (Statistical Product and Service Solutions) instrument has been applied toexamine the hypothesis. After the data analysis has been carried out, it has been found thatfirm size, companygrowth, leverage, audit reputation do notgive any significant influenceto the provision of going concern opinion.Meanwhile the financial condition which is proxy by the Altman Z-Score model and previous year audit opiniongive significant influence to the provision of going concern audit opinion.Keywords: Financial Ratios, Previous Year Audit Opinion, Audit Reputation, Going Concern Audit Opinion
PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI Setyaningsih, Riska Dewi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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PROPER is a Corporate Performance Rating Assessment Program in Environmental Management. Thisprogram is one of the efforts which are done by Ministry of Environment to encourage the management of thecompany in managing the environment. This program is expected to able to encouragethe company in givingattention to the condition of the environment and to increase the performance of the management of theenvironment of the company. This research is meant to test the influence of environment performance to theperformance of the company by using csr as the moderating variable. The samplesare of 38 manufacturingcompanies which are listed in Indonesia Stock Exchange in 2013 and 2014 which have been selected by usingpurposive sampling. The data sources in this research has been retrieved from Indonesia Stock Exchange (IDX)and the result of PROPER measurement which has been published by the Ministry of Environment. In thisresearch, the hypothesis test appliesthe regressionequationlinear analysis technique with the instruments ofSPSS (Statistical Product and Service Solutions) application. The result of this research shows that theenvironment performance doesn’t have any positive influence to the financial performance, PROPER whichinteracts with CSR doesn’t have any positive influence to the financial performance.Keywords: Environment Performance, Financial Performance, Corporate Social Responsibility(CSR).

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