cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 74   75   76   77   78 
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN LQ 45 Thaharah, Nina; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this researchis to examine the influence of Good Corporate Governance to the managerial ownership, institutional ownership, independent directors, audit committees and financial performance to the LQ45 firm value. The population is all companies which are listed in Indonesian Stock Exchange (IDX). The samples are all LQ45 companies which are listed in Indonesia Stock Exchange during 2011-2014 periods. The total samples are 18 LQ45 companies which have been determined by using purposive sampling. The method of analysis of this research has been done by using multiple regressions analysis technique. The result of the research shows the managerial ownership has no influence to the firm value, that Institutional ownership has an influence to the firm value, the board of independent commissioner has an influence on the firm value, the audit committee has an influence to the firm value, return on asset does not have any influence to the firm value, and return on equity has an influence on firm value.Keywords: Good Corporate Governance, Financial Performance, Firm Value
ANALISIS SISTEM PNBP UNTUK MENINGKATKAN EFEKTIFITAS KINERJA PADA KPPN SURABAYA I Amallia, Meita; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to see non-tax revenue system by using state revenue module in the State Treasury Service (KPPN) Surabaya I as Authorization Accounting Unit of Regional State General Treasurer can be the right system to improve the effectiveness of the performance and service to the public. using qualitative method is descriptive and by conducting research and comprehending Non-tax revenue system which is used in State Treasury Service (KPPN) Surabaya I. To find out and to comprehend the Non-tax revenue system by using interview method. And to find out the effectiveness of the performance which has been done by analyzing Central Government Financial Statement and the Consolidated Financial Statement of State Treasury Service (KPPN) Surabaya I. The results of this study show that the income from the Non-tax revenue which increased from 2011 to 2012. So the Non-tax revenue which has applied the State revenue module can enhance the effectiveness of the performance in the State Treasury Service (KPPN) Surabaya I.Keywords: Non-Tax Revenue System, State Revenue Module, Performance Effectiveness.
PENENTUAN BIAYA PEMERIKSAAN DENGAN METODE ACTIVITY BASED COSTING PADA LABORATORIUM KLINIK PRIMA Utami, Indah Setya; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

At this time the competition in the business world is not come from local competitors but it also comes from international competitors. In order to win the competition, companies must have high competitiveness in characterizing qualified product and cost effectiveness. This research is meant to find out the implementation of activity based costing in determining the laboratory diagnostic service cost at Laboratorium Klinik Prima accurately. The activity based costing method is conducted by identifying activities and correlating it with cost driver to calculate cost pool rate in the allocation of overhead cost, so cost distortion does not occur in the determination of diagnostic cost. The result of this research shows that the implementation of activity based costing method in determining the diagnostic cost will result more accurate cost so it is feasible to be applied by Laboratorium Klinik Prima for the hematology diagnostic cost is Rp30,700,88; chemical clinic cost is Rp29,081,18; immunology cost is Rp32,044,63 and microbiology cost is Rp29,528,26.Keywords: activity based costing, cost pool rate, cost allocation, cost distortion.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FREE CASH FLOW TERHADAP KEBIJAKAN HUTANG Safitri, Indah; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test the influence of institutional ownership and free cash flow to the debt policy in the manufacturing companiesin the consumer goods sector which are listed in the Indonesia Stock Exchange in 2010-2013 periods. The hypotheses in this research i.e. : (1) the institutional ownership has negative influence the to the debt policy. (2) Free Cash Flow has positive influence to the debt policy. The research method which has been done is quantitative method which isdone by using the multiple linear regressionsas the analysis technique. The assumption tests consist of normality test, the multicolonearity test, the autocorrelation test, and the heteroscedasticity. The result of the research shows that: (1) the institutional ownership does not have any influence to the debt policy. Because the institutional ownership is applied as the supervisor to the management performance and the management is considered as the partywhich has bettercomprehension about the need of funding within the company sothe institutional ownership acts as the precaution to the waste of funds which has been done by the management; (2) free cash flow has significant influence to the coefficient ofnegativeβ. It shows that highfree cash flow will make the company reduce their decision in taking the debt, because the free cash flow can be used to finance the operational of the company by allocating most of the profit of retained earnings without seeking additional external funds from the debt.Keywords: Institutional Ownership, Free Cash Flow, Debt Policy, Agency Theory
PENGARUH MODAL INTELEKTUAL DAN INDEKS PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Pambudi, Nindya Mawarni; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research has been conducted on manufacturing companies which are listed in Indonesia Stock Exchange(IDX) in 2011-2015 periods. The purpose of this research is to find out the influence of intellectual capital andindex of intellectual capital disclosure to the value of manufacturing companies which are listed in Indonesia StockExchange (IDX). The data is the secondary data in the form of annual report in each manufacturing companywhich is listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The sample has been collected by usingpurposive sampling method and has been met the criteria of sample selection. The samples are 60 companies. Theintellectual capital has been measured by using Value Added Intellectual Capital (VAICTM) method. The indexof intellectual capital disclosure in this research has been measured by using 58 items disclosure index, and thefirm value has been measured by using Tobin’s Q ratio. The data analysis technique has been carried out by usingmultiple linear regressions analysis and the statistic hypothesis of F and t test. The result of this research statesthat intellectual capital gives positive influence to the firm value and index of intellectual capital disclosure givespositive influence to the firm value.Keywords: intellectual capital, index of intellectual capital disclosure, firm value
PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Novitasari, Laila Sya’adah; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh motivasi, pengetahuan perpajakan, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Surabaya Rungkut. Populasi dalam penelitian ini adalah seluruh wajib pajak yang terdaftar di KPP Pratama Surabaya Rungkut. Teknik pengambilan sampel menggunakan teknik sampling insidental yaitu teknik penentuan sampel berdasarkan kebetulan/insidental bertemu dengan peneliti dapat digunakan sebagai sampel, bila dipandang orang yang kebetulan ditemui itu cocok sebagai sumber data. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan alat bantu SPSS 23.Hasil penelitian menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan koefisien regresi sebesar 0,213 dan tingkat signifikasi 0,006.Pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajakdengan koefisien regresi sebesar 0,160 dan tingkat signifikasi 0,014. Kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajakdengan koefisien regresi sebesar 0,246 dan tingkat signifikasi 0,000.Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajakdengan koefisien regresi sebesar 0,196 dan tingkat signifikasi 0,020.Kata Kunci: Motivasi, Pengetahuan Perpajakan, Kualitas Pelayanan, Sanksi Perpajakan, Kepatuhan Wajib Pajak
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN Wulandari, Diana Eka; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test empirically the influence of participatory budgeting to the managerial performance on the Local Government Work Unit of Surabaya city. This research also meant to test empirically whether the organization commitment and leadership style which is moderated by the participatory budgeting to the managerial performance in the Local Government Work Unit of Surabaya city. This research which applies survey method has been done by issuing questionnaires. The sample collection technique has been done by using purposive sampling. The analysis technique has been done by performing simple regression analysis to test the influence of participatory budgeting to the managerial performance. Meanwhile, the test of organization commitment and the leadership style as the moderated variable has been done by using Moderated Regression Analysis (MRA). The result of this research shows that: first, the participatory budgeting has positive influence to the managerial performance. Second, organizational commitment is unable to moderate the influence of participatory budgeting to the managerial performance. Third, leadership style is moderated by the influence of participatory budgeting to the managerial performance.Keywords: Participatory Budgeting, Managerial Performance, Organization Commitment, Leadership Style.
MEKANISME DAN PERLAKUAN AKUNTANSI IJARAH MUNTAHIYA BITTAMLIK PADA BMT SIDOGIRI Adawiyah, Lailatul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to find out the IjarahMuntahiyaBittamlikfinancing mechanism (IMBT) and the accountingtreatment in BMT UGT Sidogiri as one of the Islmaic Financial Institutions which has products based on theIMBT agreement and to analyze its compatibility with the SFAS 107, “Accounting of Ijarah”. The result of theresearch shows that the implementation of this IMBT transaction, in general, is compatible with some issuewhich are regulated in that provision, even though there are some issues which have not compatible with theSFAS 107. the incompatibility is in the regulation of maintenance expenses which has been carried out by tenant(musta’jir) whereas these expenses have to be borne by the owner (mu’jir). The provision of transfer ofownership has been offered by using options which have been justified by the SFAS 107, i.e. Grant which has tobe carried out at the Fatwah of National Sharia Board-Indonesian Council of Ulama, the ta’ziris allowed to beconducted in order to make the customers more discipline in carrying out their liabilities, ta’ziris the sanction inthe form of fine of sum of money in which the agreement is signed, but this is not carried out the BMT. Based onthis findings, it can be concluded that the accounting principles of BMT UGT SidogiriSepanjang branch has notcompatible with the SFAS 107, and there is an incompatibility whit the provision of the Fatwah of NationalSharia Board-Indonesian Council of Ulama in the imposition of fine.Keywords: Ijarah muntahiya bittamlik, baitul maal wattamwil, SFAS No. 107.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur di BEI) Fatmawati, Amelia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis researchis aimed to find out the influence of good corporate governance, operating efficiency, profit benefits and cash flow from operating activities to the financial distress through annual financial reports which have been prepared by manufacturing companies which arelisted in Indonesia Stock Exchange.The population in this research has been obtained by using purposive sampling method to the manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) with predetermined criteria i.e. manufacturing companies which have financial statements data in 2011-2015 periods, manufacturing companies which have experienced interest coverage ratio less than one, and manufacturing companies which use rupiah as their reporting currency. Based on the research method, 190 manufacturing companieshave beenselectedas samples. The analysis method has been performed by using logistic regression analysis and the SPSS application tools (Statistical Product and Service Solutions).The results of this research indicate that the variables of operating efficiency, profit benefits and cash flow from operating activities give positive influenceto the financial distress. Meanwhile, good corporate governance givesnoinfluenceto the financial distress.Keywords: good corporate governance, operating efficiency, profit benefit, cash flow from operatingactivities, financial distress.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN: TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL MODERATING Rahmatia, Tri Lasita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the influence of managerial ownership to the firm value with thecorporate social responsibility as the moderating variable on the non-financial state-owned enterprises (BUMN)companies which are listed in Indonesia stock exchange (IDX) in 2010-2013 periods. The samples are 8 nonfinancialstate-owned enterprises (BUMN) companies which are listed in Indonesia Stock Exchange (IDX) withthe numbers of observation are 32 and they have been selected by using purposive sampling. The result of theresearch which is done by using multiple linear regressions shows that the managerial ownership does not haveany influence to the firm value. Meanwhile, the analysis of the moderating variable which has been done byusing the interaction test method of Moderated Regression Analysis (MRA) shows that corporate socialresponsibility cannot moderate the influence of managerial influence to the firm value therefore it cannotincrease the firm value.Keywords: Managerial Ownership, Firm Value, corporate social responsibility.

Page 76 of 95 | Total Record : 950

 74   75   76   77   78 

Filter by Year

2012 2018


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue