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 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
 6   7   8   9   10 
PENGARUH ARUS KAS OPERASI, STUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Kusumaningtyas, Ariyanti; Mildawati, Titik
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

This research is meant to obtain empirical evidences which are related to the influence of cash flow from the operation activity, ownership structure, and firm size to the financial performance in automotive companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. In this research the financial performance is proxy by the Return on Equity (ROE). The samples have been selected by using purposive sampling. The data employs the documentary data and the source data has been obtained from www.idx.co.id and the Investment Gallery of Indonesia Stock Exchange of “STIESIA” Surabaya. The data analysis technique of this research has been done by using classic assumption test and multiple linear regressions. The test which has been done by using Goodness of Fit states that the Operation Cash Flow, Ownership Structure, and Firm Size is the variable which is feasible to be used to explain the Return on Equity (ROE) variable. In addition, the t test shows that Cash Flow from the Operation Activity, Firm Size, and meanwhile Ownership Structure does not have any influence to the Return on Equity.Keywords: Cash Flow from the Operation Activity, Managerial Ownership Structure, Institutional Ownership Structure, Firm Size, Return on Equity.
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM LQ45 Shafira, Annisa Prily Bertha; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

The purpose of this research is to test the influence of financial performance, dividend policy, and firmsize to the stock price of the company. The sample of this research is the LQ45 Company which is listed inIndonesia Stock Exchange in 2013-2015 periods. The total sample research in 18 company which has beendetermine by using purposive sampling. And The analysis method has been carried out by using multiple linearregressions analysis. The result of this research shows that: Return on Investment (ROI) does not have anyinfluence to the stock price. It does not have any influence because the profit from the enhancement of the ROI isnot shared but it is used for assets managementactivity; Return on Equity (ROE) has significant and positiveinfluence. The investors consider that the ROE is the measure of profitability in generating optimal profit;Earning per Share (EPS) has significant and positive influence. High EPS will increase the interest of theinvestors, because EPS describe the capability of the company in generating profit on each stock sheet. DividendPayout Ratio (DPR) does not have any influence to the stock price. Because the undistributed profitin the formof dividend will be used for the development of the company in which it is expected that it can increase the stockprice so it generates capital gain; Total Asset (TA) has significant and positive influence. The investors hasassumed that large company is more profitable and it shows that the company is well establishedKeywords: Financial performance, dividend policy, firm size, stock price.
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK Rochmah, Alia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out the influence of implementation of modern taxation administration system which includes i.e.: the modernization of organization structure, modernization of organization procedure, modernization of organization strategy, and modernization of organization culture of to the taxpayers’ compliance. The type of research is descriptive research. The samples are determined based on Convenience Sampling method in which the collection of information from the members’ population who are willing to give information and to get the basic information efficiently and rapidly, therefore 85 respondents of taxpayer at KPP Pratama Surabaya Wonocolo have been selected. The primary data is used in this research. The survey method is used as the data collection technique. The data is obtained by distributing questionnaires. The multiple linear regressions model is used in this research.The result of the research shows that there is positive influence among the modernization of organization structure variable in the implementation of modern taxation administration system to the taxpayers’ compliance. Where as the others variables which include modernization of organization procedure, modernization of organization strategy, and modernization of organization culture have no influence to the taxpayers’ compliance.Keywords: The Implementation of Modern Taxation Administration System, the Modernization of Organization Structure, Taxpayers’ Compliance.
FAKTOR – FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD di Kabupaten Sidoarjo) Anggraeni, Dian Tri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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

Abstract

The purpose of this research is to analyze (a) the influence of human resources quality to the reliability of local government financial reporting, (b) the influence of the utilization of information technology to the reliability of local government financial reporting, (c) the influence of accounting internal control system to the reliability of local government financial reporting, (d) the influence of financial supervision to the reliability of local government financial reporting. Quantitative method is used as the research method. The samples are 20 SKPD in Sidoarjo regency. The data is the primary data which have been obtained from questionnaires which are directly distributed to the respondents who are the head and the staffs of financial division on local work unit of Sidoarjo regency. 54 of 60 respondents can be put into data processing. Afterward the obtained data is analyzed by using Partial Least Square (PLS). The result of research shows that the quality of human resources and financial supervision has positive influence to the reliability of local government financial reporting. While the utilization of information technology and accounting internal control system has no information to the reliability of local government financial reporting. Keywords: Reliability, Local Government Financial Reporting, the Quality of Human Resources, Information Technology, Internal Control System, and Financial Supervision
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI DAN KEPUASAN PENGGUNA ACCURATE TERHADAP KINERJA INDIVIDU Raminda, All Natri Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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

Abstract

The purpose of this research is to test and analyze some factors that influence individual performance of the users of ACCURATE accounting system on PT Multi Bangun Sarana di Surabaya, i.e.: system quality, information quality, and the satisfaction of the users of ACCURATE accounting system. The researcher processes the primary data which is in the form of questionnaires that have been issued to 30 respondents, in which the respondents are the employees of PT Multi Bangun Sarana Surabaya which use ACCURATE accounting system. The multiple linear regressions analysis and the SPSS 20 application are used as the analysis technique. The result of the research shows that system quality has been proved significantly has positive influence to the individual performance. The users’ satisfaction has been proved significantly has positive influence to the individual performance. And information quality has not been proved significantly has influence to the individual performance. In this research information quality does not have any significant to the individual performance since there are some factors that can influence it i.e.: information that is required by the employees can be obtained not only from ACCURATE accounting system, and the users of ACCURATE accounting system cannot trust the information that has been obtained by ACCURATE accounting system.Keywords: Quality of the System, Quality of the Information, Satisfaction of the Users, the Individual Performance.
DETERMINAN PEMBIAYAAN MURABAHAH (Studi Kasus Pada PT. Bank Muamalat Indonesia, Tbk.) Vaidian, Elok Vivin; Riduwan, Akhmad
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

This research is aimed to examine the influence of third party funds, the influence of non performing financing, the influence of return on assets to the murabaha financing. The sample collection technique has been carried out by using purposive sampling. The sample is PT. Bank Muamalat Indonesia in 2007-2014 research periods. The data analysis technique has been performed by using multiple linear regressions. The result of the research indicates that third party funds has positive influence since the bank tends to distribute their funds as much as possible in order to gain maximum profit. Non Performing Financing has negative influence because the loans which return to the bank is less, it will make the funds which is available to be distributed decreased. Meanwhile, the Return on Assets has positive influence because when the profit rate that is gained by the bank is getting large, the management efforts to invest the profit with various activities which benefit the management is getting strive as well, particularly the distribution of financing. Keywords: third party funds, non performing financing, return on assets, murabaha financing.
PENGARUH ASIMETRI INFORMASI, MEKANISME CORPORATE GOVERNANCE DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA Yustiningarti, Norma Dwi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is aimed to examine the influence of asymmetric information, corporate governance mechanism, and bonus compensation to the earnings management. The research population is all consumer goods companies which are listed in Indonesia Stock Exchange in 2013-2015 periods. The sample selection has been conducted by using purposive sampling method, and it has obtained as many as 63 observation. The statistic method has been carried out by using multiple regressions analysis. In this research, asymmetric information has been measured by using relative bid-ask spread, corporate governance mechanism has been measured by using factor score, and bonus compensation has been measured by using dummy which gives value 1 to companies that give bonuses and 0 for companies that do not give a bonus. Earning management has been measured by using modified jones model. The result of the research shows that simultaneously the asymmetric information, corporate governance mechanism and bonus compensation has significant influence to the earnings management. The result of partial test shows that asymmetric information has significant influence to the earnings management, bonus compensation has significant and positive influence to the earnings management, and corporate governance mechanism does not have any significant influence to the earnings management.Keywords: Asymmetric information, corporate governance mechanism, bonus compensation, earnings management.
SINKRONISASI AKUNTANSI PENERIMAAN PAJAK HOTEL DAN RESTORAN DENGAN PERATURAN PERUNDANG-UNDANGAN Dayanti, Eva Nur Fri; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out how the accounting of revenue Hotel tax and Restaurant tax in Sidoarjo district and to find out how big its contribution to the Local Own-Source Revenue in Sidoarjo district. The research object is the tax revenue of Hotels and Restaurants in Sidoarjo district in the budget years from 2011 to 2013. This research is descriptive qualitative research. The data is the primary and secondary data which means that the data has been obtained directly and indirectlyby performing direct observation and conducting interview to the related parties as well as documents, archives, records, and historical statements which have been organized in the archive of Revenue Service of Sidoarjo District. The financial accounting of Sidoarjo district, in recording and reporting of Hotel and Restaurant tax revenue during the observation years is in accordance with the provision of Regent regulation No. 62 of 2012 about the amendment of Sidoarjo Regent regulation No. 50 of 2009 about the Accounting Policy on the Department of Finance, Revenue Management, and Assets Sidoarjo district. Keywords : Accounting of Tax Revenue, Regent Regulations, and Accounting Policy.
AKUNTANSI TRANSAKSI PEMBIAYAAN KEPEMILIKAN RUMAH DENGAN AKAD MURABAHAH Zakiah, Zakiah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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

Abstract

This research is meant to explain the home ownership financing mechanism by applying the murabahah contract at Bank Syariah Mandiri Surabaya and its accounting treatment whether all the record keeping which is conducted by the bank has in appropriate with the PSAK No. 102 which regulates the murabahah contract. The descriptive qualitative method is used as the analysis technique in this research as well as the case study approach by performing survey, interview and documentation. The result of this research is the mechanism and the accounting treatment of home ownership financing by applying the murabahah contract at Bank Syariah Mandiri Surabaya generally has in appropriate with the statement of financial accounting standards No. 102 about Murabahah Accounting which regulates the recognition, the measurement, and the presentation from the beginning to the end of the murabahah contract. Bank Syariah Mandiri Surabaya has explained to the bank customer of the murabahah asset acquisition price as well as the margin which becomes the bank profit as the sales. This matter has in appropriate with the Islamic principles which are the principle of justice, mandate, partnership, and transparency.Keywords: Syariah Bank, Murabahah Contract, and the PSAK No. 102.
PERANAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM PELAKSANAAN PENGENDALIAN INTERN PADA PT KEBON AGUNG Puspaningrum, Rizky Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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

Abstract

This research is meant (1) to find out the implementation of salary accounting information system in order to support the fluency of payroll process at PT Kebon Agung Surabaya; (2) to find out the role of payroll accounting information system in carrying out the internal control which is implemented by the company in giving accurate information for management. The result of analysis on payroll accounting system at PT Kebon Agung Surabaya inidcates that there is a weakness in the implementation of payroll accounting system which has been running by the company for long, the weakness is in organization structure which has not separated the functional responsibility firmly yet, which is in the payroll system the company financial record keeping and payroll record keeping is less maximize and some employees do not come to the office on time. The result of attendance system which does not give any sanction to the employees who come late three days consecutively. Moreover, the employees conduct deviation by coming late but not consecutively in order to avoid sanction. Therefore the employees can come late without any sanction which should be given to them. The presence of double duty of financial function and accounting which are performed by one employee who is the personnel department indicates that the internal control is less performed, so the data is less credible and it results in the payroll accounting information system which is difficult to be carried out. So, it has an influence to the weakness of monitoring function which has already been performed by the company. The company should perform changes to the organization structure by separating the finacial department and the accounting department. As this changes will streamline the authorization process at the moment of employees salary payment as well as to give sanction or warning to the employees who come late in order to make them more disciplin in working. Keywords: procedures, system, payroll accounting information system and internal control

Page 8 of 95 | Total Record : 950

 6   7   8   9   10 

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