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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 KINERJA KEUANGAN, SIZE DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Yuliana, Yuliana; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The purpose of this research is to find out the influenceof financial performance, firm size, and the reputation ofPublic Accountant Officethat affect timelinessof the submission of financial statements at manufacturingcompanies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research samples has beenselected by using purposive sampling technique so 113 companies (339 firm years) which have meet the criteriahave been selected as samples. The data in this research is the secondary data. The data analysis technique hasbeen done by using logistic regresions analysis with the significance level is 5% and SPSS 16 version program.Based on the result of logistic regressions analysis in this research shows that current ratio, return on asset, andfirm size do not have any positive influence to the timelinessof the submission of financial statements meanwhilethe reputation of public accountant officehas positive influence to the timeliness of the submissionof financialstatements.Keywords: Financial Performance, Firm Size, the Reputation of Public Accountant Office, the Timeliness ofof the Submission of Financial Statements.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP NO. 07 Safitri, Rizkie Sari Indah; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTGovernment accounting in Indonesia is regulated in the Government Regulation of the Republic of Indonesia No. 71 of 2010 about the Accrual Based Government Accounting Standards. In the GAS there is the Statement of Government Accounting Standards (SGAS) No. 07 of Fixed Asset Accounting. This researchis meant to find out the fixed assets accounting treatment on the Department of Agriculture and Food Security of East Java which is compatible to the Statement of Government Accounting Standards (SGAS) No. 07. The data analysis method has been carried out by using descriptive method. The data is the primary and secondary data. The data collection techniques has been done by performing observation, documentation and interview.The result of the research showsthat fixed asset accounting treatment at the Department of Agriculture and Food Security of East Java province which covers Recognition, Termination and Release, as well as the disclosures in the period of 2011-2014 can be concluded that it is in conformity with the provisions of the Statement of Government Accounting Standards (PSAP) No. 07. However, the accounting treatment for fixed assets depreciation it is currently in conformity with the SGAS in 2014 periods.Keywords: government accounting, SGAS No. 07, fixed assets.
PENGARUH RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES Sodiq, Arif Mahfud; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of account receivable turnover, inventory turnover, fixed asset turnover, total assets turnover and sales growth both simultaneous and partial to the profitability (ROA). The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2013 periods. 10 companies have been selected as samples. These samples have been selected by using purposive sampling. The multiple linear regressions is used as the data analysis technique. The hypothesis test has been done by using t-test to examine the regressions coefficient of each variable. The significance test has been carried out by using F test to examine the suitability of independent variable to the profitability variable with 5% level of significance. Based on the result of the data analysis of t-test, it can be concluded that the account receivable turnover, inventory turnover, fixed asset turnover, total asset turnover and sales growth do not have any significant influence to the Profitability (ROA) whereas fixed asset turnover give significant influence to the Profitability (ROA).Keywords: Account Receivables Turnover, Inventory Turnover, Asset Turnover, Sales Growth, and Profitability (ROA).
PENGARUH SISTEM INFORMASI DAN KOMITMEN MANAJEMEN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Umitasari, Yessi; Rihardjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to examine empirically the influence of the information system and managementcommitment to the performance accountability on the work unit of Surabaya City Government. The qualitativemethod is applied in this research. The population is the apparatus of Surabaya City Government which areaspread across 40 Local Apparatus Work Units (SKPD). The sample collection techique has been done by usingpurposive sampling method. The data has been obtained by issuing questionnaires and the samples area 168people. The data analysis techiqur has been done by using the multiple linear regressions analysis. The result ofthe research shows that the information system has influence to the performance accountability on the work unitof Surabaya City Government or the management has influence to the performance accountability on the workunit of Surabaya City Government.Keywords: information system, management commitment and performance accountability
KONSEP VALUE FOR MONEY DALAM MENGUKUR KINERJA PELAYANAN SEKTOR PUBLIK Agustin, Risa Dwi; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out the concept of value for money which is measured by Report onAccountability and Performance of Government Institutions (LAKIP) in 2015 at Revenue and FinancialManagement Offices City of Surabaya. This research is a qualitative descriptive research. The data collectiontechnique has been conducted by using observation, documentation, and interview. The performance indicatorsmeasures 3 (three) main elements in the value for money concept i.e. economy, efficiency, and effectiveness. Theresult of the research of the Report on Accountability and Performance of Government Institutions(LAKIP) City of Surabaya shows that It can be stated that the economy aspect can been seen from theprocurement of office goods and services in which the budget fund which has been used to run this activity is91.6%. The efficiency aspects can be seen from the intensification and the extension activities of local tax byusing 86.45% of the available budget. The effectiveness can be seen from the achievement of local tax which hasgenerated as many as 102.22%. Therefore, the outcome is more than 100% and it can be stated effective.Keywords: Value for Money, Economy, efficiency, effectiveness, outcome.
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP REAKSI INVESTOR PADA PERUSAHAAN OTOMOTIF Ayuni, Alfiyanti Devie Nor; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of financial performance and dividend policy of the company to the reaction of investors. The population of this research is automotive and component companies which are listed in Indonesia Stock Exchange in 2010-2014, it has been retrieved by using purposive sampling and based on the determination criteria, and the samples are 8 companies with the 40 firm years which have met the criteria. The data analysis method has been done by using multiple regressions analysis.Based on the result of multiple regressions analysis, it shows that the financial performance and dividend share has an influence to the reaction of investors. Based on the result of R test, it shows that financial performance and dividend policy variables are feasible to explain the variable of the reaction of the investor reaction is 39.6%. Based on the result of F test with the significance level is 5%, so the result of the research shows that financial performance (return on investment (ROI), debt to equity ratio (DER), earning per share (EPS), and dividend policy (DPR) have influence to the reaction of the investor (abnormal return), so that it is feasible to use t test. The result of hypothesis test shows that return on investment (ROI) has positive influence to the reaction of the investor, debt to equity ratio (DER) has positive influence to the reaction of the investor, earning per share (EPS) has positive influence to the reaction of the investor, and dividend policy (DPR) has positive influence to the reaction of the investor.Keywords: financial performance, dividend policy, the reaction of investors.
PENGARUH PROFITABILITAS, LIKUIDITAS, SIZE, KEPEMILIKAN INSTITUSIONAL, DAN TANGIBILITY TERHADAP STRUKTUR MODAL Cahyani, Nilam Indah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research is meant to test the influence of profitability, liquidity, firm size, institutional ownership, andassets structure to the capital structure. The population is all manufacturing companies which are listed inIndonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been carried out by usingpurposive sampling method and based on the predetermined criteria, 63 companies have been selected as samples.The data of the financial statement of the companies has been obtained from the official website of IDX andIndonesian Capital Market Directory (ICMD). This research has been carried out by using classic assumptiontest and multiple linear regressions analysis test which has been performed by using the SPSS statistics testversion 20.0. The result of the research shows that profitability and liquidity has negative influence to the capitalstructure. Institutional ownership and assets structure has positive influence to the capital structure.Meanwhile, firm size does not have any influence to the capital structure. The determination coefficient of theregression model which has been obtained is 0.807. It shows that the whole independent variables whichinfluence the dependent variable is 80.7% and the remaining 19.3% is influenced by other variables which arenot studied.Keywords: Performance Financial, Firm Size, Institutional Ownership, Assets Structure, Capital Structure.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP RETURN SAHAM Puspitasari, Yeni; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine 1) the influence of current ratio to the stock return; 2) the influence of net profit margin to the stock return; 3) the influence of return on equity to the stock return; 4) the influence of debt to equity ratio to return stock of pharmaceutical companieswhich are listed in the IDXin 2009-2014 periods. This research is categorized as causal correlational research. The population is the pharmaceutical sector companies which are listed in Indonesia Stock Exchange in 2009-2014 periods. 9 sample companies have been obtained by using purposive sampling and determined criteria, so 54 samples have been applied in this research. The data analysis has been carried out by using classic assumption test, multiple regression, and hypothesis test. The results of the research show that: 1) current ratio does not have any influence to the stock return because this ratio only shows the capability of the company to cover their current liability by using cash so this ratio is not calculated by the investors; 2) Net profit margin has an influence to the stock return because when the net profit margin is getting high, the stock return will be high as well and vice versa; 3) return on equity has an influence to the stock return because when the return on equity is getting high, the stock return will be high as well and vice versa; 4) debt to equity ratio does not have any influence to the stock return because the investors more notice the capability of the company to generate high profit than the debt level.Keywords: Current ratio, net profit margin, return on equity, debt to equity ratio, stock return
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Widodo, Putry Meilinda Rahayu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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One of the primary objectives of the company is to optimize the firm value. This research is meant to examine the influence of investment decision, funding decision, and the dividend policy to the Firm Value.The samples are 38 consumer goods companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2014 periods which is suitable with the determined criteria and 12 companies have been obtained as samples. This research has been done by using purposive sampling method. The data analysis has been applied in this research is done by using multiple linear regressions with the application instrument of SPSS (Statistical Product and Service Solutions).The result of the research shows that investment decision has significant influence to the firm value, funding decision does not have any significant influence to the firm value, and dividend policy has significant influence to the Firm Value. The value of R square is 0,333 which shows that all of independent variables which are investment decision, funding decision, and dividend policy can explain the dependent variable i.e. firm value is 33,3% and the remaining is 66,7% which is influenced by other factors which are not included in this model.Keywords: Investment Decision, Funding Decision, Dividend Policy, Firm Value.
PENERAPAN AUDIT MANAJEMEN UNTUK MENILAI KINERJA KARYAWAN BAGIAN PEMASARAN Hudaifi, Hudaifi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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The purposes of this research are (1) to find out the implementation of management audit in order to examine theemployees’ performance specifically in the marketing department, and (2) to analyze some factors that canincrease the marketing performance. The scope of this research is the staffs on PT. Sinar Mas Trasindo Surabayaparticularly on the human resources management department (MSDM). The data analysis technique has beencarried out by performing observation, interview, and documentation which is related to the management auditto assess the human resources performance on PT. Sinar Mas Trasindo Surabaya. The result of the researchshows that the problem which has been encountered by PT. Sinar Mas Trasindo Surabaya is the performance ofthe Human Resources Management department which is less maximal in the recruitment process since theHuman Resources Management department cannot meet the target which has been determined by the company.The Human Resources Management department cannot use the recruitment cost efficiently so the target cannotbe fulfilled yet. Moreover, there is no career promotion if the employees cannot reach the target, so that theemployees are not encouraged to reach their target. In associated with the audit management which is meant toassess the performance of the employees of marketing department, it has been expected that the management ofthe company can analyze and make some policies can lead to the improvement. So the audit management can beused to assess the performance of the employees of marketing department and the result of the assessment can beused as the control instrument of marketing department. So it can reach efficiency, effectiveness and economicalsince marketing is the most important key in reaching the realization target of the company.Keywords: Audit Management, Human Resources Management, Marketing, Recruitment.

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