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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah 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 LAYANAN YDSF SURABAYA Suwanto, Indra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze and to find out how great the influence of Critical Success Factors in assessing service performance at Yayasan Dana Sosial Al Falah Surabaya. Qualitative method is carried out in this research as the research method. The indicators of the Critical Success Factors in this research are: service quality, community satisfaction, and productivity. The result of the discussion is that service quality is assessed by using Community Satisfaction Index value is calculated by using the weighted average value based on the decree of State Minister of Empowerment of State Apparatus Number: KEP/25/M.PAN/2/2004 each public service element at YDSF. The result of index score is 3.21 and the converted community satisfaction index score is 80.25 which are the category of good service quality. The result shows that there is a good improvement of performance. Productivity uses two standards for i.e.: manpower productivity and machine productivity. The average of manpower productivity in 2011 is 2004.55 and the average of manpower productivity in 2012 is 2091.84, it is considered to be quite good since each year the employees can increase their services in serving the donors and community. While the average of machine productivity (computer) in 2011 is 55.125 and the average of machine productivity (computer) in 2012 is 57.526. it can be considered to be quite good since each year the object which is served increases so it can work efficient and effectively.Keywords: Service Quality, Community Satisfaction, and Productivity Level
PENGARUH PERENCANAAN STRATEGI DAN KEPUASAN KERJA TERHADAP KINERJA Isbala, Anisa Amri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This research is meant to analyze the employees’ performance on PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. The variable which is used to measure the employees’ performance is the strategy planning and job satisfaction variable. The population is all employees of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. The research data has been obtained from issuing the questionnaires directly. The questionnaires have been issued to the employees and 60 employees have been selected as samples by using sampling random method. Only 55 of 60 questionnaires have returned and can be processed. The management of data in this research is done by using quantitative methods. The data analysis technique has been done by using multiple linear regressions which is calculated by using SPSS 21 program.The result of this research shows that partially (t test), i.e.: (1) the strategy planning has significant and positive influence to the performance at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya, (2) The job satisfaction has significant and positive influence to the performance of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya.Keywords: Strategy Planning, Job Satisfaction, Performance
PENERAPAN PENGUKURAN KINERJA BERDASARKAN BALANCED SCORECARD PADA PT KAI DAOP VIII SURABAYA Riyoko, Mas Enggar; Priyadi, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the performance of PT KAI Daop VIII which is measured by usingbalanced scorecard method. The method of research which has been done by using qualitative method which isexplained by using descriptive way to find out and to analyze the performance measurement. Four perspectiveswhich are used to measure the strategy of the company are: financial perspective is done by increasing revenuethrough maximizing the utilization of capacity in accordance with the expected target; customer perspective isdone by enhancing customer satisfaction and providing qualified services and company operational activitycontinuously and maintaining and keep on increasing the existing service quality; internal business perspectiveis done by enhancing the existing service process and innovation process that already exist in the company; andgrowth and learning perspective is done by improving the quality of employees performance in serving theservice user, the company provides training program and employees motivation to enhance the productivity ofthe employees. Based on the result of the analysis, it can be concluded that the performance measurement whichhas been done by using balanced scorecard method shows that four perspectives with the result which is inaccordance with the target company can improve the performance of service quality of the company.Keywords: Balanced Scoecard, Strategy, and Performance Measurement
FAKTOR - FAKTOR YANG MEMPENGARUHIKETIDAKPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN RUNGKUT SURABAYA Rachmawati, Elita; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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Abstract

This researchanalyzes some factors which influence the non-compliance individual taxpayerin Rungkut district Surabaya, thevariables which are used inthis research are the knowledgeof taxation, tax rates, tax audit, service quality, service effectiveness, the condition of economy, the prevailing law, the respond of governmentandnon-compliancetaxpayer.This research usestaxpayersin the Rungkut district as research samples.The samples are 50respondents, themultiple linear regression is used as the analysis, this researchgenerates theR square value0.845 which meansthatthe knowledgeof taxation,tax rates, tax audit, service quality, service effectiveness, economy, law, the respond of the government to the non-compliance taxpayers variables are 84.5%. The F test has obtainedsignificantvalue0.000. Thus, it can be said thatall independent variablessimultaneously have influence to thenon-compliancetaxpayers.It has been obtained from the t testthat partiallyknowledge oftaxation, tax rates, service quality, the condition of economyandthe prevailinglaw influence the non-compliance taxpayers whereas tax audit, the effectiveness of services, andthe respond of thegovernment variable partially do nothave any influence tothe non-compliance taxpayers.Keywords:Tax rate, Service Quality, the Condition of Economy, the Prevailing Law, the non-compliance taxpayers
EVALUASI SISTEM AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT DALAM PENGENDALIAN DAN PENILAIAN PRESTASI MANAJEMEN Pratama, Ribut Satria
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to appraise and to analyze how the use of responsibility accountingsystem can have a role in appraising management performance. The research method is usingqualitative method since the researcher is not examining a hypothesis but to disclose an assumption byanalyzing, appraising and giving conclusion as a temporary answer of the ongoing problems. Theresearcher is using descriptive analysis technique since the researcher describes the research object justexactly what it is. It is found from the result of research that in its implementation, the organizationstructure of Puskopal Armatim Surabaya has clearly shown their responsibility and authority inaccord with the organization hierarchy but has not made responsibility code center yet, budgetingsystem is done by using Bottom Up Budgeting method even though not entirely using this method, atcost account code and the arrangement of responsibility report, the controllable and uncontrollable costhave not been divided.Keywords: Responsibility Accounting, Performance Evaluation, and Controllable Cost /  Uncontrollable Cost
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA BANK BCA DARMO SURABAYA Karuniawati, Herlina Fitry
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of financial ratio to the changes of corporate earnings. The research object is carried out at PT BCA Tbk Surabaya Darmo branch which is on Jalan Raya Darmo no. 5 Surabaya. The financial ratio analysis is important for the company in order to show the average influence of independent variable of financial statement in the form of Current Ratio (CR), Return on Asset (ROA), Return on Equity (ROE) and Gross Profit Margin (GPM) to the changes of corporate earnings. The data collection uses secondary data. The data collection is carried out by taking notes or by copying the existing documents in PT BCA Tbk Surabaya Darmo branch. The data analysis technique uses multiple linear regressions analysis with regard to find out the company financial ratio to the changes in earnings.The result of research shows that financial ratio has an influence to the growth corporate earnings. The results of research are: (1) The enhancement of ratio is caused by the reduction of debt at PT BCA Tbk Surabaya Darmo branch in 2010-2012 periods, (2) the company’s capability in generating cash from activity revenue which has been obtained by the company, so it can be concluded that financial ratio has an influence to the corporate earnings. Keywords:Financial Ratio, Changes in Earnings, Current Ratio (CR), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM)
ANALISIS PENERAPAN PSAK NO. 46 TERHADAP PAJAK TANGGUHAN PT. MERAPI PRODUCTION SURABAYA SISWIANINGRUM, NOVI PURI; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

PT. Merapi Production is a manufacturing company which is intended to gain maximum profit in their business field. This research is meant to find out how the company should implement the Financial Accounting Standard Statement (PSAK) No. 46 on deferred tax in the financial statements. Implementation of PSAK No. 46 has using asset and obligation. Temporary difference occurs because of recognition and the use of different method or estimation between the accounting purposes and taxation. The method is qualitative descriptive, meanwhile the data collection has conducting observation / survey, interview, documentation and literature study. The recording of deferred tax value has been obtained from classification of account recognition on the allowed balance sheet according to the commercial based on difference DTA (Deferred Tax Asset) and DTL (Deferred Tax Liability) then it is multiplied by the tax rate deferred tax in accordance with the taxation law. The result of the research shows that PT. Merapi Production has not implemented the PSAK No. 46 on the recording and financial statement yet. After the PSAK No. 46 has been implemented the that financial statement increases compared to the financial statement which has not implemented the PSAK No. 46. Keywords: Temporary Different, Deferred Tax, Deferred Tax Asset, Deferred Tax Liability.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG DAN KEBIJAKAN INVESTASI TERHADAP NILAI PERUSAHAAN Andriani, Rini; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to provide empirical evidences about the influence of dividend policy, debt policy and investment policy to the firm value. The dependent variable in this research is firm value which is measured by using Price Book Value (PBV). The independent variables in this study are measured by using dividend policy,dividend payout ratio (DPR), debt policy is measured by using Debt to Equity Ratio (DER), and investment policy is measured by using Return on Investment (ROI). The population has been obtained by using purposive sampling method on food and beverages companies which are listed in Indonesian Stock Exchange (BEI) in 2012-2015 periods and based on the predetermined criteria 8 food and beverages companies have been selected as samples. The data analysis method has been carried out by using multiple linear regressions and the SPSS (Statistical Product and Service Solutions). The result of theresearch indicates that dividend policy give significant and positive influence to the firm value; debt policy give significant and positive influence to the firm value and investment policy give significant and positive influence to the firm value.Keywords: Dividend policy, debt policy, investment policy, firm value
AUDIT OPERASIONAL UNTUK MENILAI EFEKTIVITAS PENJUALAN PADA PT. ALAM JAYA LANGGENG SENTOSA Kurnianti, Rachma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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The purpose of this research to comprehend the implementation of the operational audit on sales function which has been implemented by corporate, and to analyze the sales effectiveness level which has been done, and to comprehend the role of operational audit on sales in order to improve the sales effectiveness. The research method of this research is done by using descriptive analysis which has been carried by conducting survey and collecting the data from the determined respondent. The data collection techniques which have been done by the researcher i.e.: filling-in questionnaire, interview, observation and documentation to the observed object. Based on the result of the research some problems have been found i.e.: there is no operational audit in the organizational structure of corporate but its function in the company is still exist and it has been performed by the Internal Control Unit, and there is no written decree regarding to the difference (less) percentage of the achievement of sales targets. Based on the result of the research, it can be concluded that the implementation of operational audit to the sales function has the role in increasing the effectiveness and it can be seen from the result of the survey which has been conducted by issuing questionnaires.Keywords: Operational Audit, Sales, Effectiveness.
PENERAPAN SISTEM PENGENDALIAN INTERN PADA PT BANK PERKREDITAN RAKYAT (BPR) KUDAMAS SENTOSA Hamzah, Arga Sepdrian
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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The purpose of this study was yo analyze the internal control system of channeling credit rating in order to runs effectively and efficiently on PT BPR Kudanas Sentosa. This study uses descriptive analysis. Based on this research PT BPR Kudamas Sentosa need special attention system of internal control, especially for the provision of credit. With asset quality reports which showed that the level of NPL (Non Performing Loan) at PT BPR Kudamas Sentosa in 2011 amounted to 3.71% and by 3.09% in 2012, so there is still a risk of bad debts or unpaid. Therefore, based on the result obtained from thistles study, the management of PT BPR Kudamas Sentosa is expected to be more selective in the level of serviced and procedures to focus on doing the scheduling of training to getting more effective results in increase knowledge in the field of credit.Keywords: Internal Control System, Productive Assets Quality, Record Procedure and Competence System as well as The Healthy Practical.

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