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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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PENILAIAN KESEHATAN BANK DENGAN PENDEKATAN RISIKO (RISK BASED BANK RATING) Asnina, Siska Fitriya; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This main aims of this study is to assess rate of health commercial bank is carried out by using Risk BasedBank Rating approach or it is commonly called as Risk Profile, Good Corporate Governance, Earning, andCapital (RGEC) method. This research applies descriptive qualitative. The result is the risk profile factor whichis measured by using 2012-2014 NPL ratio which shows that the bank is in a very good condition with theaverage value is ≤ 2% every year. The 2012-2014 LDR ratio shows that the bank is in good condition with theaverage value is 82%-84% every year. The assessment of 2012-2014 GCG factor shows that the bank is in goodcondition even though there are some banks in quite well and less good in 2012. The rentability factor which ismeasured by using 2012-2014 ROA and NIM ratios show the average result of the assessment that the bank isin good condition every year. The capital factor which is measured by using CAR shows that in 2012-2014periods the bank is in a very good condition every year.Keywords: good corporate governance, bank health, risk approach, financial ratio.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Mulyaningsih, Sri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

This research is conducted to test the influence of cash turnover, account receivable turnover and inventory turnover to the profitability on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The cash turnover, account receivable turnover, and inventory turnover are the independent variables. Meanwhile, the profitability is the dependent variable. The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The sample collection method has been done by using purposive sampling method and 8 companies have been selected as samples. The multiple linear regressions are used as the analysis method.The result of this research shows that significantly cash turnover has influence to the profitability whereas the account receivable turnover and inventory turnover do not have any influence to the profitability. The value of adjusted R square is 0.251 which shows that 25.1% of ROA can be explained by the independent variables i.e.: cash turnover, account receivable turnover, and inventory turnover whereas the remaining is explained by the other variables outside this research.  Keywords:            Return on Assets, Cash Turnover, Account Receivable Turnover and Inventory Turnover.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Berliani, Citra; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to test the influence of good corporate governance, financial performance, and firm size tothe firm value of LQ45. The sample of this research is the LQ45 Company which is listed in Indonesia StockExchange in 2011-2015 periods. The total sample research is 20 company which has been determine by usingpurposive sampling. The analysis method from this research has been done by using multiple regressionsanalysis technique. The result of this research shows that: (a) managerial ownership has positive influence to thefirm value because the existence of managerial ownership will decrease agency conflict in the company; (b)institutional ownership has positive influence to the firm value because the ownership becomes monitoringmechanism which guarantees the enhancement the prosperity of the stockholders.(c) independent commissionerhas positive influence to the firm value because the large numbers of the members of independent commissionerreflects that commissioner has conducted supervision and they are in a good coordination and in maintaining thebalance of the majority and the minority of stockholders; (d) the ROA has positive influence to the firm valuebecause when the ROA is getting high, it shows good financial performance; (f) firm size does not have anyinfluence to the firm value because firm size is not an important factor in investing.Keywords: Good Corporate Governance, Financial Performance, Firm Size, Firm Value.
PENGARUH PEMBIAYAAN BAGI HASIL, JUAL BELI, FDR, NPF TERHADAP PROFITABILITAS BANK SYARIAH Inayatillah, Yulia; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to examine the influence of profit sharing financing to the profitability of Sharia Commercial Banks, sale and purchase financing to the profitability of Sharia Commercial Banks, Non Performing Financing (NPF) to the profitability of Sharia Commercial Banks, and Financing to Deposit Ratio (FDR) to the profitability of Sharia Commercial Bank.The population of this research is 12 Sharia Commercial Banks which are listed in Bank of Indonesia in 2011-2015 periods. The sample collection technique has been conducted by using purposive sampling method and 10 samples have been selected during 2011-2015 periods. The data applies secondary data in the form of quarterly financial statement from each Sharia Commercial Bank. The data analysis method of this research has been carried out by using multiple linear regressions. The result of this research shows that sale and purchase financing give positive influence to the profitability, profit sharing financing does not give any influence to the profitability, Non Performing Financing (NPF) give negative influence to the profitability, and Financing to Deposit Ratio (FDR) give positive influence to the profitability.Keywords: Profitability, sale and purchase financing, profit sharing financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR)
KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA SURABAYA Candrasari, Anita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Hotel and restaurant taxes are two types of local taxes which its potency is growing with the existence of supporting components from the service, development or even tourism sector in the enhancement of local development. The municipal government of Surabaya in the implementation of tax collection tries to implement the development which is potential to the target achievement and the better realization. This research is meant to find out the rates of potential achievement, effectiveness, and hotel and restaurant tax contribution to the local own source revenue of Surabaya city. The research analysis method has been done by using descriptive qualitative and the collection technique of the primary data is in the form of interview, observation, and documentation and the secondary data which contains the amount of local tax revenue and local own source revenue in order to analyze the rates of potential achievement, effectiveness, and tax contribution. The result of this research shows that the tax potency in 2010-2014 experiences enhancement in accordance with the government regulation in collecting their tax. The effectiveness rates of hotel tax is very effective in 2010-2014, the highest improvement of effectiveness in 2012 is 106.95%. The effectiveness of restaurant tax in 2012 is 108.21% shows very effective improvement has occurred. Even though, the realization of hotel and restaurants tax revenue and the realization of local own source revenue has increased but the contribution in 2010-2014 are decreased, the contribution of hotel and restaurant tax which has been achieved by the DPPK of Surabaya is quite significant in providing the enhancement of local revenues and the government has been trying to make improvement in collecting their tax.Keywords: Hotel and Restaurant Tax, Potential, Effectiveness, Contribution, Local Own Source Revenue.
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA RUMAH SAKIT ISLAM SURABAYA Sari, Anggraini Puspita; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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Abstract

This research is meant to find out and to evaluate the implementation of Balanced Scorecard method as themeasurement instrument of the performance of Rumah Sakit Islam Surabaya when it is reviewed from fourperspectives. Qualitative descriptive method which is a non hypothesis research is applied in this research.Therefore, a hypothesis is not necessary to be formulated.The result of the research shows that Rumah SakitIslam Surabaya has vision, mission, objectives, and strategic target. The performance indicators which have beenadjusted to the agreement of management party of Rumah Sakit Islam Surabaya on each of Balanced Scorecardperspective i.e.: financial perspective which can be seen on the revenue growth rate, operating ratio, and earningsratio of income. The ROI shows the rate of growth comparison has achieved the target. The customer perspectivecan be seen on BOR, BTO, and service satisfaction shows the success of Rumah Sakit Islam Surabaya inproviding their best services. The internal business process perspective consists of the rate drug inventory, thereplenishment of equipment and maintenance and environment sanitation has been carried out properly. Thegrowth and learning perspective shows that employee productivity, the length of work of the employee, shorttraining and seminar have been achieved so the target has been fulfilled. It can be concluded from the abovediscussion that the implementation of Balanced Scorecard can be used as the interpreter instrument of strategyand the measurement of performance which is reviewed from the financial and non-financial perspective.Keywords: balanced scorecard, performance strategy
PENGUKURAN KINERJA PELAYANAN TERHADAP KEPUASAN PELANGGAN RUMAH SAKIT DARMO SURABAYA Yuhanda, Rachmansyah Harjuna; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Performance measurement is a work assessment progress to the target and the objective which has been determined previously, including the information on: the efficient use of resources in producing goods and services; goods and services quality (how well goods and services which have been delivered to the customer is and how far the customer has been satisfied); the result of the activity is compared to the intended meaning; and the effectiveness in achieving the objectives. This research is meant to find out how the performance of Rumah Sakit Darmo Surabaya which is located in jalan Raya Darmo No. 90 Surabaya which is measured by using Community Satisfaction Index (IKM) and to find out how the rate of concordance between service performance and public expectations. The data analysis technique has been done by using qualitative descriptive in order to find out the Public Satisfaction Index (IKM) and to explain it in the Cartesian diagram. The result of the survey which has been done in Rumah Sakit Darmo Surabaya about the performance measurement which is assessed by using Community Satisfaction Index (IKM) has obtained the result of each indicators i.e.: (1) service procedures, (2) service requirements, (3) the clarity of service officer, (4) the disciplinary of service officer, (5) the responsibility of service officer, (6) the capability of service officer, (7) the promptness of services, (8) the equality in having services, (9) the hospitality and politeness of officer, (10) the reasonableness of service cost, (11) the certainty of cost, (12) the certainty of service schedule, (13) service convenience, (14) safety of service are in good position and the result of indexes have been obtained is 3.3 and the value of Public Satisfaction Index after it has been converted is 3.3 x 25 = 81.89 which means that the performance of service units is quite well whereas the rate of concordance between the public expectation / interest and the performance has obtained 98.14% is the service performance which is considered to be Concord with the expectation of the public.Keywords: Community Satisfaction Index (IKM), Performance Measurement, and Cartesian Diagram
PENGARUH LOCUS OF CONTROL DAN PROSEDUR REVIEW TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA KAP DI SURABAYA Putri, Dian Atmaja
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
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The purpose of this research is to test the influence of locus of control and review procedure to the premature termination of auditing procedure. The research population is KAP auditors in Surabaya with the samples are 50 respondents. The data collection is conducted by distributing questionnaires to the auditors’ respondents; the hypothesis test is done by using the multiple regressions method. The research result shows that locus of control and review procedure has significant influence to the premature termination of auditing procedure. Auditors who have external locus of control are tend to perform premature termination of auditing procedure while premature termination on infective audit procedure allows the premature termination to occur on auditing procedure. Keywords: Locus of Control, Review Procedure, Auditing Procedure.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN VOLUNTARY DISCLOUSURE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) Herdirinandasari, Sherla Sherlia; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to examine the influence of firm size, profitability and voluntary disclosure to the earning response coefficient by taking the population of this research i.e. manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014. The research samples have been selected by using purposive sampling technique; so that 47 companies (141 firm years) which have meet the criteria have been selected as samples. The data analysis technique has been done by using multiple regressions and hypothesis test by using SPSS 21st version. Based on the result of multiple regressions analysis with 5% significance level, therefore the result of this research shows that: (1) firm size has an influence to the earning response coefficient with the regressions value shows positive and unidirectional correlation, so that the first hypothesis is accepted; (2) Profitability has an influence to the earning response coefficient and shows positive and unidirectional correlation, so that second hypothesis is accepted; (3) Voluntary disclosure has an influence to the earning response coefficient and the regressions value shows positive and unidirectional correlation, so that the third hypothesis is accepted.Keywords: Firm Size, Profitability, Voluntary Disclosure, Earning Response Coefficient.
PANDANGAN PENGURUS PARTAI TERHADAP TRANSPARANSI DAN AKUNTABILITAS DALAM PELAPORAN KEUANGAN PARTAI POLITIK Permadi, Bagus; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to understand how the comprehension of the officials of political party to the financial reporting of the political party. Moreover, it is continued with the discussion about the comprehension of transparency and accountability principles in the financial reporting of political party. The object of this research is the Branch Representative Council of Partai Demokrasi Indonesia Perjuangan (PDIP) and Badan Kesatuan Bangsa dan Politik (Bakesbangpol) of Mojokerto City. The qualitative method has been carried out by using the phenomenology approac; the data collection technique has been carried out by performing interview, documentation, and direct observation. The result of the research shows that: The comprehension of the official of political party on the DPC PDIP Mojokerto City to the financial reporting obligation is in accordance with the Regulations Number 2 of 2011 is relatively very low. The Branch Representative Council of PDIP Mojokerto City does not present too the financial reporting in accordance with article 39 the Regulations Number 2 of 2011 about political party. The transparency and accountability aspect has shown that the political party has not prepared the financial statement which can meet the criteria. Keywords: Comprehension, Financial Reporting, Transparency and Accountability.

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