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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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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR Azhari, Nurul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of audit committee, institutional ownership, managerial ownership, and independent commissioner to the profit quality on the manufacturing companies in 2009-2013 periods.The samples are manufacturing companies which are listed in Indonesia Stock Exchange. The data is the secondary data which is in the form of audited financial statement in 2009-2013 periods and 21 companies have been selected as samples by using purposive sampling method. The independent variables in this research are audit committee, the institutional ownership, managerial ownership, and independent commissioner whereas the dependent variable is the profit quality. The data analysis has been done by using multiple linear regressions.The result of the research shows that audit committee, the institutional ownership, managerial ownership, and independent commissioner which have been included in the model are suitable to be used as the explanatory variable of profit quality. Partially, the managerial ownership has negative and significant to the profit quality which is measured by using discretionary accruals which means that when the managerial ownership is getting high, the discretionary accruals is getting low therefore it generates better profit quality and vice versa. Meanwhile, the audit committee, institutional ownership, and independent commissioner variables do not have any significant influence to the profit quality.Keywords: Audit Committee, Institutional Ownership, Managerial Ownership, Independent Commisioner, Profit Quality.
PENGARUH PEMBIAYAAN SYARIAH PADA BANK MUAMALAT DAN BANK BRI SYARIAH TERHADAP LIKUIDITAS Retnowati, Candra; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of murabahah finance, istishna, ijarah, mudharabah and musyarakah finances to the to the liquidity at Bank Muamalat Indonesia (BMI) and BRI Syariah Bank (in 2009-2014 periods). The method has been done by using desciptive qualitative which is meat to get the description how great the influence of murabahah, istishna, ijarah, mudharabah and musyarakah finances to the liquidity on the Bank Muamalat Indonesia (BMI) and BRI Syariah Bank. The data collection has been done by using secondary data which has been obtained from the quarterly financial statements which have been published by each syariah banks which have been selected as samples throuhg each banking website.It has been found from the result of the research which is based on the model feasibility (godness of fit test) that murabahah finance, istishna, ijarah, mudharabah, and musyarakah have significant influence to the liquidity with its significance value is 0.000. The significance test (t test) shows that there are 4 variabels which have positive and significant influence to the liqudity, i.e.: murabahah finance, istishna, mudharbah and musyarakah variables. Meanwhile, the remaining 1 variable is ijarah does not have any significant and negative influence to the liquidity of Bank Muamalat Indonesia (BMI) and BRI Syariah Bank. Keywords : Islamic Financing, Liquidity, Hypothesis Testing.
PENGUKURAN KINERJA ORGANISASI NIRLABA DARI PERSPEKTIF BALANCED SCORECARD PADA RUMAH SAKIT UMUM HAJI SURABAYA Widhiyaningrat, Wulan Ayu; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

This research is meant to measure the performance and the benefit which has been obtained by using balanced scorecard method as the performance measurement instrument. The research object is Hajj General Hospital Surabaya. This research is qualitative approach; the data collection technique has been done by performing observation, interview, and documentation.Balanced scorecard consists of four perspectives i.e.: financial, customers, internal business process, growth and learning. The result of the research from the financial perspective on economy ratio shows that there is a decline in the performance which is uneconomical whereas the efficiency ratio shows that there is inefficient performance and the effectiveness ratio shows effective performance. The customer perspective shows a good result. Based on the perspective of internal business process, it shows that the performance is quite well whereas the growth and learning perspective from the employees’ satisfaction shows the quite satisfactory value. Meanwhile, the retention of employee shows that there is a declination of the hospital in maintaining its employees.Keywords: Balanced Scorecard, Performance, Four Perspectives.
Pengaruh Modal Intelektual dan Kebijakan Dividen Terhadap Nilai Perusahaan Fakhrudin, Muchamad Imam; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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Abstract

ABSTRACTThe purpose of this research is to examine the influence of intellectual capital and dividend policy to the firm value.Intellectual capital is measured by using value added intellectual coefficient (VAIC), devidend policy is measured byusing dividend payout ratio (DPR) formula and firm value is measured by using price to book value (PBV) formula.This research has been done by using quantitative approach by using multiple linear regressions analysis. The data isthe secondary data which is originated from property, real estate, and building construction companies which are listedin Indonesia Stock Exchange in 2011-2015 periods. The sample collection has been carried out by using purposivesampling method. The data processing has been done by using SPSS 23rd version. The resul of the research shows thatintellectual capital give positive influence to the firm value which means that when the value of intellectual capital isgetting large, the firm value is getting large as well. Dividend policy gives positive influence to the firm value whichmeans that when the dividend which is paid to the stockholders is getting large, the firm value is getting large as well.Keywords: Intellectual Capital (VAIC), Dividend Policy (DPR), Firm value (PBV).
PENGARUH LIKUIDITAS, LEVERAGE, DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS Dyastaria, Nathania Putri; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, dan perputaran modal kerjaterhadap profitabilitas. Penelitian ini dilakukan pada perusahaan property and real estate yangterdaftar di Bursa Efek Indonesia periode 2013-2016. Sampel dalam penelitian dipilih berdasarkanmetode purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 41perusahaan property and real estate. Metode analisis yang digunakan adalah analisis regresi linierberganda. Hasil penelitian menunjukkan bahwa (1) likuiditas berpengaruh negatif terhadapprofitabilitas. Hal ini menunjukkan semakin tinggi rasio likuiditas mengindikasikan terlalu banyakaktiva lancar di dalam perusahaan yang menganggur dan tidak digunakan untuk kegiatanoperasional perusahaan sehingga dapat menurunkan profitabilitas, (2) leverage tidak berpengaruhterhadap profitabilitas. Hal ini menunjukkan bahwa dalam perusahaan property and real estatecenderung menggunakan pendanaan dari internal perusahaan karena perusahaan dapat mengaturpendanaannya secara efektif agar hutangnya tidak terlalu besar sehingga tinggi rendahnya leveragetidak mempengaruhi profitabilitas, (3) perputaran modal kerja tidak berpengaruh terhadapprofitabilitas. Hal ini menunjukkan tinggi rendahnya perputaran modal kerja tergantung seberapaefektif perusahaan mampu mengelola modal kerja untuk menghasilkan penjualan dan keuntunganbagi perusahaan sehingga tinggi rendahnya perputaran modal kerja tidak mempengaruhiprofitabilitas. Kata kunci: likuiditas, leverage, perputaran modal kerja, profitabilitas.
PENGARUH SISTEM JUST IN TIME TERHADAP EFISISENSI BIAYA BAHAN BAKU Gunadi, Arif; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of Just in Time method in the management of inventoryto the cost efficiency of raw materials at PT EKA BOGAINTI. The method of research is carried out by usingqualitative method, since this research is not intended to prove a hypothesis. Meanwhile the data analysistechnique is using descriptive analysis that is performed by comparing the data that has been obtained from theresearch and the existing theories. By implementating Just in Time purchase system the company will gainrelevant information related about the efficiency of raw materials cost and it is expected that it can eliminate allactivities that have no additional value by not storing raw material inventories in the warehouse. The value ofraw material inventories on PT EKA BOGAINTI from April to May 2014 can be known from theimplementation of Just In Time analysis that it is accordance with the traditional calculation result that is Rp1,957,155,329 while the result of Just In Time system is Rp 954,335,001 so there is an efficiency of rawmaterials cost from Just in Time policy is Rp 1,002,820,328.Keywords: Just in Time, Inventory, Raw Material Eficiency Cost.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Silvia, Nora
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
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Abstract

The purpose of this research is to examine the influence of Good Corporate Governance to the financial performance and Corporate Social Responsibility disclosure to the financial performance. The population is companies which have performed Good Corporate Governance and have performed the Corporate Social Responsibility disclosure in company annual report in Indonesia Stock Exchange during the period of 2010 – 2012. The samples are 11 companies and sample collection technique is using purposive sampling.This research is using secondary data in the form of company’s annual report which have been obtained from official websites and SWA magazine. Data analysis is performed by using data normality test and classic assumption test which consist of multicolinearity test, heteroscedasticity test, and autocorrelation test. The hypoyhesis test is using multiple linear regressions analysis.The result of research shows that Good Corporate Governance has significant influence to the financial performance and Corporate Social Responsibility disclosure has influence to the financial performance. Each of variable has significant influence to the company’s financial performance with significance value which has been generated by these variables are less than α = 5% level. Keywords: Good Corporate Governance, Corporate Social Responsibility Disclosure, and Financial Performance.
EVALUASI SISTEM PENGENDALIAN INTERNAL PAJAK DAERAH DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN SURABAYA Virdaleny, Virdaleny; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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The background of government Internal Control System is the organization of activities at government agency,wich start from planning, implementing, monitoring, and up to the responsibility wich should be implemented in order,undercontrol, efficient, and effective. so the system wich can provide adequate convenience if the organization of activites at government agency can achieve its objectives efficient and effectively, the internal control of central and regional governmenton the basis of Government Regulation No. 60 of 2008 about the Government Internal Control System is required. This research is aimed to evaluate the Internal Control System on the local tax revenues to the Department of Revenue and Financial Management in Surabaya. The object of this research os the Department of Revenue and Financial Management (DPPK) in Surabaya. This research has been done by using qualitative descriptive method.The result of the research show that the internal control system of local tax revenue to the Department of Revenue and Financial Management (DPPK) in Surabaya is in accordance with Government Regulation No. 60 of 2008. The systems and procedures of local tax revenue in the Department of Revenue and Financial Management (DPPK) in Surabaya has been running well, it is suggested to give moreimprovement in developing the systems and procedures so that tax revenue can be run in accordance with the procedure.Keywords: internal control system, local taxes, local income
PT. KERETA API INDONESIA (PERSERO) DAERAH OPERASI VIII SURABAYA MENERAPKAN PRINSIP GCG JAYANTI, PIPUT DWI; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine whether the implementation of Good Corporate Governance on PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya has been manifested properly in order to find out the problems which are encountered by PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya in implementing the principles of Good Corporate Governance. Result of this research obtained that the implementation of Good Corporate Governance on PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya has been manifested properly based on the transparency principle, accountability, responsibility, independency, and fairness. Moreover, it has been found that there are no meaningful problems in implementing of Good Corporate Governance principles.Keywords: Good Corporate Governance, Transparency, Accountability, Responsibility, Independency, and Fairness.
PENGARUH GCG DAN FIRM SIZE TERHADAP PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS Fidyaningrum, Alifiyah; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThe purpose of this research is to examine the influence of good corporate governance and firm size to companies which experience financial distress.The population of this research is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2013-2015 periods, and 145 companies have been selected as samples. The research sampleshave beenselected by using purposive sampling method in accordance with the predetermined sample selection criteria 19 companies in 2013-2015 have been selected as samples so that there are 57 companies will be analyzed. This researchhas been done by using logistic regression method. The result of the research shows there none of the variables whichgive significant influence to the companies which experience financial distress. The good corporate governance mechanism is used only as the formality so itis unable to predict the companieswhich experience financial distress, in this case the mechanism should have good corporate governance of the company is required to be improved in order not to be regarded as the formality. Moreover,when the size of the company is small;, the company is prompt to experience financial distress due to lack of investors and borrowers, so that companies are required to increase the numbers of its assets in order to have the large size company and keep it away from financial distress because it is considered unable to pay liabilities of the company.Keywords: good corporate governance, firm size, financial distress.

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