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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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STUDI EKSPLORASI TENTANG KESIAPAN PEMERINTAH KOTA SURABAYA MENUJU PENERAPAN AKUNTANSI AKRUAL Anggraeni, Gresi Ayu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to find out the readiness of the municipal government in the implementation ofaccrual accounting. And, to find out what sort of constraints that are encountered by Surabaya municipalgovernment, and to find out what sort of acceleration strategies that has been implemented by Surabayamunicipal government in order to overcome them. This research is a descriptive research. Observation,documentation, and interview method through an oral question to the research subject are used as the datacollection technique. The result of the research of the readiness of Surabaya municipal government in theimplementation of accrual accounting shows that Surabaya municipal government has not completelyimplemented the accrual based accounting. Some Regional Working Units of Surabaya city is stillimplementing the cash based accounting going to accrual based. The acceleration strategy that has already beenimplemented is used to overcome the constraints, and it is used as the acceleration of the implementation processof accrual based accounting completely.Keywords: Accrual accounting, readiness, obstacle, acceleration strategy.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Novitasari, Bunga; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Investment decision is an important issue and it is mostly encountered by investors. To invest in the capital market, investors require accurate information to find out how firm the correlation of the variables which become the cause of the fluctuation of the stock price of the company that will be bought by them.The samples are 18 manufacturing companies which are included basic industry and chemical sectors and the various industry sectors which are listed in the Investment Gallery of Indonesia Stock Exchange which is started from 2011 to 2013. The result of the research shows that the variable which has positive influence to the stock price is Net Profit Margin (NPM). Meanwhile, the other independent variables which are Return on Equity (ROE), Sales Growth (ΔSt), and Dividend Payout Ratio (DPR) have negative influence to the stock price.Keywords: Investor, Profitability, Sales Growth, Dividend Policy, Stock Price.
REFLEKSI LAPORAN ZIS BERDASARKAN PSAK 109 DAN PENGARUHNYA TERHADAP KEPERCAYAAN MUZAKKI AL-JIHAD Lazia, Hanefi Mami; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to find out the form of management and reporting of ZIS funding and to analyze how the presentation of the fund statement in an institution aof amil zakat with the level of trust of the donors (muzakki). Meanwhile on the other side, the researcher is also observed in depth of the level trust of the donorsin selecting an institution of amil zakat if the fund statement is not a priority reason for a donor in selecting his decision. The method has been done by using qualitative method (descriptive explorative) in which the paradigm has been carried out by using interpretative paradigm and an open-ended interview. The result of the research shows that the form of management of zakat fund, infaq and shadaqah in Al-Jihad Social Funds Foundation is not in accordance with the regulation of PSAK No. 109. It gives significant influence to the level of trust of the donors (muzakki). The middle low level group, these people tend to be ignorant. But the middle up and high class they tend to be critical. The findings in the field show that the differences in point of views are influenced by educational and work background. Moreover, the donors (muzakki) who come from various groups have their similarity i.e the level of trust which has been influenced by the level of their religiosity, and not from the level of income or even from the current system of fund statement.Keywords: zakat, infaq, shadaqah, donors, institution of amil zakat.
KONTRIBUSI PAJAK DAERAH SEBELUM DAN SESUDAH PEMBANGUNAN MERR TERHADAP PENDAPATAN ASLI DAERAH DI SURABAYA Rahayu, Lilik Sri; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to analyze the local tax contribution before and after the development of Middle EastRing Road (MERR) to the Local own source revenue in Surabaya. The object of this research is Local tax city ofEast Surabaya which is influenced by the development of Middle East Ring Road (MERR). The data collectionhas been carried out by conducting interview and documentation. The analysis technique has been carried outby using the analysis of the effectiveness level of local tax and the analysis of local tax contribution. The result ofthis research shows that the effectiveness level of the local tax of East Surabaya in 2011-2015 includes theeffectiveness criteria with its annual average effectiveness is 90.47 percent. It can be stated that the developmentof Middle East Ring Road (MERR) in East Surabaya is able to help to increase the local own source revenue ofSurabaya. The contribution of local tax to the Local own source revenue in Surabaya includes the lack of criteriawith its annual contribution average is 5.56 percent. This is due to the separation of The Local TechnicalImplementation Unit in East Surabaya.Keywords: Effectiveness level, contribution, local tax, local own source revenue, development of MiddleEast Ring Road (MERR)
TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) Faridah, Faridah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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This research is meant to find out how far the implementation of transparency and accountability principles of village chief in managing the Village Budget (APDes) at the village of Sidogedungbatu Sub-District of Sangkapura District of Gresik in the Village Allocation Fund (ADD) through the activities i.e.: the planning, the implementation, the reporting, and the responsibility. The descriptive which is done by using the qualitative approach is used as the research method. The informants of this research are the village chief, the management team of Village Allocation Fund of Sidogedungbatu village, Vice Chairman of Village Consultative Agency (BPD) and Community Representatives.The data collection technique has been done by conducting interview, observation, and documentation analysis. The data analysis technique has been done by organizing the data, simplifying of data, data analysis process and the result of interpretation.The result of the research shows that the village chief of Sidogedungbatu village Sub-District of Sangkapura District of Gresik has carried out the transparency and accountability principles to the management of Village Budget (APBDes) in 2013 budget’s year. Generally, the transparency and accountability principles at the village of Sidogedungbatu Sub-District of Sangkapura District of Gresik has been running well, even though there are some weaknesses which need to be improved. suitable with the existing provisions.Keywords: Village Budget (APBDes), Village Allocation Fund, Transparency and Accountability.
PENGARUH PENERAPAN GOOD GOVERNANCE DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH Ora, Maria Sri Angelina Ruku Sare; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to examine the influence of good governance, and performance audit, to the financeaccountability. The population is local apparatus working unit in Surabaya and the sample collection techniquehas been done by using purposive sampling and 74 people have been obtained samples. The data analysistechnique has been carried out by using multiple linear regressions method.The result of the test shows thatindependent variables which consist of the implementation of good governance and performance audit givesimultaneously influence to the State Finance Accountability, This result indicates that the fluctuation of StateFinance Accountability of local apparatus working unit in Surabaya depend on how well the good governanceand performance audit which has been applied by the institution. This result is supported by the contributionwhich has given by those variable to the State Finance Accountibility of local apparatus working unit inSurabaya i.e. 32,4% whereas the remaining is 67.6% has been contributed by other factors. The result of partialtest shows that each of the implementation variable of good governance and audit performance, give positive andsignificant influence to the state finance accountability. The result indicates that when the implementation ofgood governance, and audit performance, it will improve the state finance accountability.Keywords: the implementation of good governance, performance audit, state finance accountability.
PENGARUH MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Sa’diyah, Siti; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThe purpose of this research is to find out the influence of accrual earnings management and real earnings management to the firm value. The earning management variable which is measured by using discretionary accrual and revenue discretionary whereas real earnings management which is measured by using operating cash flow, production cost, and discretionary cost and firm value is measured by using Tobin’s Q. The secondary data has been applied in this research and it has been carried out by using purposive sampling to the 95 samples of 19 sub consumer goods manufacturing companies which are listed in Indonesia Stock Exchange from 2011 to 2015. The analysis method has been done by using some methods i.e. classic assumption test, multiple linear regressions analysis, and hypothesis test. The result of multiple linear regressions shows that discretionary cost variable (DSR) and operating cash flow variable (CFO) give positive influence to the firm value; discretionary accrual (DAC) give negative influence to the firm value whereas revenue discretionary variable (AR) and production cost variable (PRD) does not have any influence to the firm value.Keywords: Discretionary accrual, operating cash flow, production cost, discretionary cost, and firm value
PENGARUH LIKUIDITAS, PROFITABILITAS DAN TOTAL PERPUTARAN ASET TERHADAP HARGA SAHAM Widyaningrum, Chintya; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is aimed to examine the influence of liquidity, pfofitability and total assets turnover to the share price through the annual financial statements which have been prepared by food and beverages companies which are listed in Indonesia Stock Exchange. The independent variables in this research are current ratio, return on assets and total assets turnover. Meanwhile the dependent variable is stock price.The populations in this research have been selected by using purposive sampling method to the food and beverages companies which are listed in Indonesian Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria then eight food and beverage companies have been selected as samples. The analystical method has been conducted by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solutions) instrument. The result of the research shows that the F test of independent variables which consist of CR, ROA, and TATO give influence to the dependent variable which is stock price. One the t test CR gives significant and negative influence to the stock price with its regression coefficient is -389.118 and its significance level of 0.000. The ROA give positive and significant influence to stock price with its regression coefficient of 19671.985 and its significance level of 0.000. Meanwhile TATO does not give any influence to the stock price.Keywords : Liquidity, profitability, total assets turnover, stock price.
PENERAPAN PSAK NO. 45 PADA LAPORAN KEUANGAN YAYASAN HIMMATUN AYAT SURABAYA. Bestari, Teguh Kristanti Laksmi; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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This research starts from the development of non-profit institutions in Indonesia that is the transparency of financial institution demands aconsistentand comparable standardof recording and reporting, it has been expected that by implementing the PSAK No. 45 the institution can process the financial information more professional and more qualified. The purpose of this research is to find out whether the presentation of the financial statements of Yayasan Himmatun Ayat Surabaya on the PSAK No. 45 and to find out whether the PSAK No.45 can be implemented competelyon thepreparation ofthe financial statements ofthe Yayasan Himmatun Ayat Surabaya.This research applies descriptive qualitative in which its purpose is to disclosure the real condition and fact onYayasan Himmatun Ayat Surabaya in the presentationof thefinancial statements whetherit hasmetthe standard of financial statement which is in accord with the PSAK No. 45 i.e.: the statements of financial position, the statements of activity, the statement of cash flow, and the recording of the financial statements. Based on the result of the research,it has been found that the Yayasan Himmatun Ayat Surabaya has notimplementedthe PSAK 45 yet and it is cannot be implemented completely on this foundation, since there is a problem with the human resources which is in the comprehension process of the financial statements, so the implementation takes more time tobe processed. The researcher recommends that the foundation should change the standard of preparation of financial statements so it can be in accord with the existing financial standard in Indonesia. Since the human resources have not got the skill in this field, training should be given to them in order to improve their capacity in the preparation of financial statement which is in accord with the standard.Keywords: Standard of Reporting, Statement of Financial Position, Statement of Activity, Statement of Cash Flow.
ANALISIS KINERJA MENGGUNAKAN PENDEKATAN BALANCED SCORECARD (PADA PT ARMADA INTERNATIONAL MOTOR) Sari, Devi Novita; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTPerformance assessment method which can assess company performance accurately and holistically is required in dealing with the current complex business environment. Balance Scorecard is one of the methods which can be applied in this matter. Balance Scorecard is a performance assessment tool which combines financial non-financial performance standard. Measures the performance from four perspectives, i.e.: financial perspective, customer perspective, internal business perspective, and growth and learning perspective. Therefore, this research is meant to find out the performance of PT Armada International Motor Surabaya branch by using Balanced Scorecard method since PT Armada International Motor has not implemented the Balanced Scorecard method. The researcher applies qualitative research which is a non-hypothesis research, so a hypothesis is not necessary to be formulated. The data collection technique has been carried out by performing observation, interview, documentation, and questionnaires. The result of the research shows that financial perspective during three years experienced degression. Customer perspective in which during three years the company could not maintained their customer. The internal business process perspective shows that every year the company has performed innovation in order toi improve their product quality. The growth and learning perspective in which during three years the sales experienced degression.Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business perspective, growth and learning perspective.

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