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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 LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA PEMERINTAH Basni, Umar; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is meant to find out how the preparation of budget and what sort of barriers that are encounteredby the Surabaya city government in the preparation of budget. This research is qualitative research approach.The analysisis the local financial performance analysis which is carried out by there venue variance analysis, thedegree of the decentralization, the local financial dependency ratios, analysis of variance expenditure, theexpenditure efficiency ratio, and financing analysis. In this research, the significant barriers in all existingemployment programs at the Revenue Offices of Surabaya city have not been found yet. Based on the result ofthe calculation and the analysis of the local financial performance, it can be concluded that the difference inbudget revenue has negative balance, it indicates that revenue performance is quite well although it cannot earnincome which is compatible with the budgeted amount. The regional financial dependency ratio indicates that theSurabaya city government in carrying out its activities does not rely on the central government/province. Theanalysis of variance shows that difference of expenditure budget has negative balance which indicates that thereis an efficiency or budget savings. The financing analysis shows that the SILPA has negative balances theSurabaya city government is appropriate in preparing budget plan or in other words the realization of SILPAdoes not exceed from what that has already been set in the budget.Keywords : Local government budget, financial performance, effectiveness, efficiency
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM SETELAH PEMBERLAKUAN ROAD MAP MENUJU BUMN BERSIH Al Amin, Nanda Adib; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

This research is meant to provide empirical evidence of differences of financial performance of the company, before and after the implementation of Circular Letter of state ministries of State Owned Enterprises No. 05/MBU/2013 about the Roadmap towards clean State Owned Enterprises. The financial performance is measured by using profitability ratio, liquidity ratio, and leverage ratio. Meanwhile, Good Corporate Governance (GCG) is carried out by using the Circular Letter of state ministries of State Owned Enterprises No. 05/MBU/2013. The results showed the companys financial performance before and after the enactment of Circular of the Ministry of State-Owned Enterprises No. 05 / M BU / 2013 About Road Map Towards a Clean State Owned Enterprises shown to have a significant difference. Meanwhile, the results of hypothesis testing Return On Investment and Net Profit Margin resulted in a significant difference, while the Current Ratio, Quick Ratio, Debt Ratio, and Debt To Equity ratio shows the results no significant difference before and after the application of Circular of the Ministry of State-Owned Enterprises No. 05 / MBU / 2013 About Road Map Towards clean State Owned Enterprises. Significant differences Return On Investment and Net Profit Margin before and after the application of the Circular of the State Ministry of State-Owned Enterprises No. 05 / MBU / 2013 due to changes in the companys working system to meet the pillars upholding GoodCorporate Governance contained in the Circular. The absence of a significant difference to the Current Ratio, Quick Ratio, Debt ratio and Debt To Equity Ratio is due to the company in establishing the pillars of good corporate governance in the form of the companys work system change impact rising value of the company (Corporate Asset) due to the emergence of corporate debtKeywords: Good Corporate Governance, Circular Letter of Ministry State of BUMN No. 05/MBU/2013,Financial Performance.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK UNTUK MENGGUNAKAN E-FILING Pramana, Gede Wira Jaya; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTIn order to maximize the tax revenue, the Directorate General of Tax has conducted administration reformation in the field of taxation. One of the reformation programs is the implementation of e-filing as the reporting facility of the annual tax return of individual income tax, it has been expected that the implementation of e-filing can ease the personal taxpayer in conducting the tax obligation so it will increase the state revenue. This research is meant to analyze the implementation of e-filing system as the reporting facility of annual tax return of Individual Income Tax at KPP Pratama Surabaya Gubeng. The interview has been conducted gradually to the tax officers and personal taxpayers in using e-filing and without e-filing. The result of this research shows that the implementation of e-filing is ineffective; the implementation of e-filing has not been running well and the expected intensity has not been working maximally yet. The cause is there are taxpayers who have not understandand know the way to use the e-filing. The implementation of e-filing will be maximal if the Directorate General of Tax has carried out some improvements and enhancementof servicesand facilities to the taxpayers and it is supported by the rules which oblige the use of e-filing to all personal taxpayersKeywords: tax payers, e-filling, annual tax return.
ANALISIS PERILAKU NASABAH TERHADAP MINAT BERINVESTASI DEPOSITO Ramadhan, Anugrah Harry; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the influence of attitude, subjective norm and behavior control to the investment interest, as well as the influence of investment interest to the deposit investment. The purposive sampling method is used to determine the samples to 120 bank customers who own deposit are selected as the respondents, and the primary data uses the Theory of Planned Behaviors instrument (Ajzen, 1991). The result of the research has been conducted by using the Structural Equation Modeling-Partial Least Square (SEM-PLS) with the SmartPLS program version 3.2 shows that the investment interest is significantly influenced by attitude and behavior control whereas the subjective norm does not have any significant influence. The following finding shows that the deposit investment is significantly influenced by the investment interest. The influence to the investment interest is determined by the value of R² is 0.543, which means that the investment interest is 54.30%, it is influenced by attitude, subjective norm, and behavior control, whereas the remaining is 45.70%, it is influenced by other models outside of the research. The value of R² for the deposit investment is 0.763 which means that the deposit investment is 76.30%, it is influenced by investment interest, whereas the remaining is 23.70%, it is influenced by other variables outside the model.Keywords: attitude, subjective norm, behavior control, investment interest, deposits interest
PELAPORAN KINERJA INSTANSI PEMERINTAH DALAM PERSPEKTIF VALUE FOR MONEY Sukma, Indra Puji; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to evaluate the presentation of government istitution performance accountability statement (LAKIP) and to measure the implementation of program and activity based on the Value for Money perspective. The research method has been done by using qualitative descriptive, this research applies secondary data and primary data. The data collection technique which has been applied in this research is interview and documentation. The result of the discussion and the analysis about the report of performance of government institution performance in Sukolilo district of Surabaya in 2016 shows that in realizing the performance accountability of the Sukolilo district of Surabaya has been generated by developedperformance assessment system by determining the economic performance to consider the budget (input) with budget realization. The effective performance when it is reviewed from the total output which has been generated to the input. The effective performance when it is reviewed from the output or outcome which has been succeeded in running the goals of the institution in achieving the expected program. Based on the performance measurement model which has been applied to measure the program implementation performance and activities which has been done by using economic, efficiency, and effectiveness can be used as standard of performance in the following periods. Even though, the performance statement of Sukolilo district of Surabaya has shown the achievement performance of economic, efficiency and effective in accordance with the expectation, nevertheless, the development of relevant performance statement modelby considering its relevancy to the goals of the program and the activities.Keywords: Accountability, Value for Money, Economic, Efficiency, Effectiveness.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Subiantoro, Okky Hendro; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research is conducted on manufacturing companies in Indonesia. This research is meant to examine theinfluence of the characteristics of the company to the disclosure of corporate social responsibility. The result ofthis research shows that the firm size does not have any influence to the disclosure of corporate socialresponsibility, leverage does not have any influence to the disclosure of corporate social responsibility,profitability does not have any influence to the disclosure of corporate social responsibility, industrial type(profile) does not have any influence to the disclosure of corporate social responsibility, and managementownership does not have any influence to the disclosure of corporate social responsibility. Meanwhile the size ofthe board of commissioner has an influence to the disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, characteristics of the company, the Size of the Board ofCommissioner, Management Ownership.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DAK TERHADAP BELANJA LANGSUNG Solichah, Dewi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to find out whether the local own source revenue, general allocation fund, specifics allocation fund to the direct expenditure all districts / cities in East Java Province. The population is all districts/cities in East Java province. The sample collection technique has been done by using purposive sampling method and the samples are 35 districts/cities in East Java province. The secondary data has been obtained from the audit board of the Republic of Indonesia East Java province representative. The research analysis is the multiple linear regressions analysis which has been carried out by using SPSS program to examine local own source revenue, general allocation fund, specifics allocation fund give positive influence to the direct expenditure. The result of this research shows that local own source revenue, general allocation fund, specifics allocation fund give positive influence to the direct expenditure.Keywords: Local own sources revenue, general allocation fund, specifics allocation fund, direct expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURABAYA Ulfiyah, Ulfiyah; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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This study aimed to analyze the influence of population, number of industries and GDP towards advertisement tax revenues in the city of Surabaya. This type of research used in the study is a quantitative approach that focuses on hypothesis testing. The object of the research is the Department of Revenue and Financial Management of Surabaya in the form of tax revenues advertisement Surabaya from 2004-2014 year, and the Central Bureau of Statistics such as total population, number of industries and the GDP of the year 2004-2014. Data collection techniques using secondary data by using the method of documentation.methods of data analysis using multiple linear regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the variables of population, the number of industrial and regional gross domestic product a significant effect on tax revenue billboard in the city of Surabaya.Keywords: population, number of industries, GDP and advertising tax
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Silalahi, Adelina Christin; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis study is aimed to examine the influence of corporate social responsibility disclosure, leverage which is proxy by Debt to Equity Ratio and firm size to the financial performance which is proxy by return on assets by the annual financial statements which have been prepared by the manufacturing companies which are listed in Indonesia Stock Exchange. The population has been obtained by using purposive sampling method to the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and based on the predetermined criteria, 41 manufacturing companies have been selected as samples. The analytical method has been done by using multiple linear regressions analysis and the SPSS (Statistical Product and Service Solutions). The result of the research shows that corporate social responsibility disclosure give positive and significant influence to the financial performance. Debt to Equity Ratio (DER) give significant and negative influence to the financial performance. Meanwhile firm size does not give any influence to the financial performance of the company.Keywords: Corporate social responsibility, leverage, firm size, financial performance
DAMPAK MANAJEMEN LABA PADA ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP RELEVANSI AKUNTANSI Isro’ah, Binti; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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This study aims to determine the effect of net cash flow, size of the company which is moderated by therelevance of accounting earnings management. The object of this study is a manufacturing companythat is registered in the PT. Indonesia Stock Exchange as many as 93 companies out of 143 companies,in this case the data used in the form of financial statements of 2009 to 2013. This study uses aquantitative approach. Research using statistical hypothesis testing tool to infer a causal hypothesisthat use testing (causal hypothesis). The sampling technique was done by purposive sampling. Thedata is taken from secondary data. Data analysis was performed with the aid of a computer programSPSS (Statistical Package for Social Sciences). Based on the results of the analysis show that there is apartial effect and positive net cash flow variables and the size of the company to the relevance ofaccounting (stock price). While the presence of earnings management as moderating variables canimprove the effect of firm size on stock prices but are not able to increase net cash flow effect on stockprices.Keyword : the relevance of accounting, the size of the company, the net cashflow, earnings management

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