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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI Afsari, Afifa Dwi Nur; Kurnia, kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Abstract

Pajak merupakan sumber utama dalam kegiatan pembiayaan pemerintah dan pembangunan negara. Salah satu kendala yang dapat menghambat penerimaan pajak yang optimal adalah kepatuhan wajib pajak. Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan, sanksi perpajakan, biaya kepatuhan pajak, dan penerapan e-filing terhadap kepatuhan pelaporan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Surabaya Karangpilang. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Surabaya Karangpilang. Metode penelitian yang digunakan adalah metode penelitian kuantitatif yang bersifat asosiatif. Jumlah sampel yang digunakan sebanyak 100 responden dengan metode penentuan sampelnya adalah accidental sampling. Data yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan skala likert 1 sampai 5. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan, sanksi perpajakan, biaya kepatuhan pajak, dan penerapan e-filing berpengaruh positif terhadap kepatuhan pelaporan wajib pajak orang pribadi.Kata kunci: Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan e-Filing, Kepatuhan Pelaporan Wajib Pajak
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL Nurzen, Miardi; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the economic growth, Local Own-Source Revenue, and General AllocationFund has an influence to the Capital Expenditure at the Districts /Cities Government in East Java. Thepopulation of this research is the entire of districts /cities in the area of East Java Province. The data usessecondary data which has been retrieved from the Districts / Cities Realization Budget Report in East JavaProvince from 2012 to 2014. The data analysis instrument has been done by using multiple linear regressionsanalysis. Based on the test it shows that: 1) the economic growth does not have any influence to the CapitalExpenditure; 2) The Local Own Source Revenue has positive influence to the Capital Expenditure; 3) GeneralAllocation Fund has positive influence to the capital expenditure.Keywords: Economic Growth (PE), Local Own Source Revenue (PAD), General Allocation Fund (DAU),capital expenditure (BM).
IMPLEMENTASI PENYALURAN DANA AKAD MURABAHAH PADA BMT-UGT SIDOGIRI KANTOR CABANG SURABAYA Oktaviani, Mei Dia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The purpose of this research is to find out how far the Baitul Maal wat Tamwil (BMT) of UGT Sidogiri as themicro syariah institution hold syariah values and principles in akad murabahah that has been set by the DSNMUI.The object of the research is the Baitul Maal wat Tamwil (BMT) of UGT Sidogiri office Surabaya branch.This research has been carried out by using qualitative approach and interpretative method. The data collectionhas been done by conducting interview and direct observation to the object of the research. The analysis has beencarried out by narrating the result of interview and direct observation. It has been found from the result of theresearch that the fatwa from the DSN-MUI about Murabahah particularly about the Akad Murabahah. TheBaitul Maal wat Tamwil (BMT) has represented it to their customer to purchase goods from the third parties,but the transaction of akad murabahah has been conducted before the goods has been bought and in principle thegoods has not belonged to the BMT. So the murabahah financing which has been carried out on the BMT hasbeen deviated from the guidelines that have been set by the National Islamic Council (BMT) through its fatwa asthe guidelines for Syariah banking in developing their financing productsKeywords: Implementation, murabahah, the fatwa of National Islamic Council-Indonesian Councilof Ulama, Baitul Maal wat Tamwil (BMT) of UGT Sidogiri
PENGARUH NILAI TUKAR DAN INFLASI TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN LQ45 Sapari, Sapari; Pramitha, Anasthasia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to find out whether the fluctuation of foreign exchange rate and inflation rate give influence to the dividend payout ratio by using nett profit as the intervening variable.The population is all companies which are listed in LQ45 in 2008-2015 periods whereas the samples are 7 companies which always exist in LQ 45 lists during the observation period. The data has been obtained from the secondary data i.e. IDX and Statistics Indonesia and the data has been analyzed by using path analysis and causal step.The result of the analysis shows that the fluctuation of foreign exchange rate and inflation rate does not give direct influence to the dividend payout ratio but through the nett profit as the intervening variable, it is shown by the the t test that the fluctuation of foreign exchange rate and inflation rate give significant influence to the nett profit but it does not give any influence to the dividend payout ratio. The result of the research has proved that nett profit has firm correlation with dividend payout ratio.Keywords: Exchange rate, nett profit, inflation ratio
PENGARUH CSR DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMODERASI Ponga, Bogam Tempar; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research was to discover the effect of corporate social responsibility disclosure and intellectualcapital disclosure of the company with a value of GCG as a moderating variable on manufacturing companiesthat listed in Indonesia Stock Exchange 2010-2013. The approach that used in this research is a quantitativeapproach, it is to analyze the data in the form of numbers and perform data analysis using statistical procedures.The data used in this research was obtained from the Annual Report of the manufacturing company. Afterpassing through the stage of purposive sampling, so the samples that fit is as many as 27 companies. Dataanalysis techniques in this study using classic assumption test and multiple linear regression analysis usingSPSS20.The results ofthis research showed that CSR disclosure variables affect the value of the company, theintellectual capital disclosure does not affect the value of the company. While CSR moderated by GCG does notaffect the value of the company and intellectual capital disclosure that is moderated by GCG effect on the value ofthe company.Keywords: Corporate Social Responsibility Disclosure, Intellectual capital disclosure, Good CorporateGovernance, Corporate Values.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LAPA PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Sujarwo, Rosalina Ariesta; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of current ratio, debt to equity ratio, return on asset, and total assetturnover to the profit changes on the automotive companies which are listed in Indonesia Stock Exchange in 2010-2013periods. The samples are the 12 companies which are engaged in the field of automotive in Indonesia Stock Exchange andthese automotive companies have been selected as samples by using saturated sampling. The analysis technique has been doneby using multiple regressions analysis. The result of the test shows that simultaneously current ratio, debt to equity ratio,return on asset, and total asset turnover have an influence to the profit changes. This condition indicates that the researchmodel is feasible to be continued for the next research. This result is supported by the acquisition of coefficient correlation is57.8% which shows that the correlation among the models which has been used in this research to the profit growth is quitefirm. The result of partial test shows that current ratio, debt to equity ratio, return on asset have significant influence to theprofit changes of the company. Meanwhile, the total asset turnover variable does not have any significant influence to theprofit changes.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover, and Profit Changes.
PENERAPAN SISTEM BAGI HASIL DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH Pertiwi, Petty Amalia; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTAlong with the sharia economic development, Islamic financial institutions are required to bemore optimal in managing their financial activities. This research is aimed to find out the procedures,the accounting treatment, and the calculation of Mudharabah with reference to SFAS No. 105. Thesubject of this research is Sharia Financial Service Cooperative (KJKS) Muamalah Berkah SejahteraSurabaya. The analysis technique has been done by using qualitative descriptive, in which the data hasbeen obtained from the company is analyzed and compared with the existing theories.The result of the research shows that KJKS Muamalah Berkah Sejahtera Surabaya has run theprocedure of mudharabah financing well, the process of providing information in terms of mudharabahfinancing has been done, pillars and terms of mudharabah financing has been fulfilled, mudharabahfinancing has been documented, and investment activities which has been financed is in accordancewith Islamic principles. Moreover, KJKS Muamalah Berkah Sejahtera Surabaya has implemented theaccounting treament and the calculation of profit sharing in accordance with the SFAS No. 105 quitewell in terms of recognizing, measuring, presenting and performing disclosure.Mudharabah financing recognition is carried out on the delivery of the capital, when the revenueacquisition of profit sharing, and the return mudharabah capital. The presentation of mudharabahfinancing in the financial statements on the balance sheet component on the next side of assets, profit /loss is presented in the form of grouping of revenues and expenses according to the characteristics oftransactions, and disclosures are presented in the recording to the financial statements.Keywords: Sharia Finance, Mudharabah financing, profit sharing.
PENGARUH PENGENDALIAN INTERNAL DAN AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN (FRAUD) Putri, Rahmita Ariami; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
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This research aims to know the influence of internal controls against fraud levels in PT Graha Envirotama Knights and to know the influence of internal audit towards the level of cheating in PT Graha Envirotama Knights. The technique of sampling by the census method because the samples processed are taken from all members of the population, so that the obtained Samples as many as 32 employees of PT Graha Envirotama Knights who work in the financial section. The dependent variable in this study i.e. the level of cheating, while the independent variable in this study i.e. internal control and internal Audit. Technique of data analysis was done using multiple linear regression were used to examine the influence of variables the dependent variables independent of using program SPSS version 17. Based on the results ofa multiple regression analysis with a level of significance of 5%, then the research indicates that: (1) Internal control effect on the level of cheating and (2) Internal Audit have an effect on the level of Cheating in PT Graha Envirotama Knights.Keywords: Internal control, Internal Audit, the level of cheating
EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENERIMAAN KAS ( STUDI PADA DPPKAD KABUPATEN GRESIK ) AMELIA, INNA RIZKY; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Revenue, Finance and Assets Gresik Regional is suitable with the regulations which are described in local taxrevenue by using legitimate documents and involving the parties which are associated with the system and theprocedures for cash receipts has been carried out in accordance with the prevailing regulation. In addition, theoversight and the accountability system and procedures for cash receipts at the Departement of Revenue, Financeand Assets of Gresik Regency is transparent and accountable so that in the implementation of internal control inthe system and the procedures have already adequate. The research method is using qualitative descriptive analysismethod. It can be concluded that the implemtation of system and procedures for cash receipts are carried out at theDepartement of Revenue, Finance, and Assets Management of Gresik Regency has been carried out properly andsuitable with applicable regulations.Keywords : Implementation, System and Procedures, Cash ReceiptS, Internal Control.
PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIALTERHADAP KEBIJAKAN HUTANG PERUSAHAAN Satiti, Lufiana; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to examine the influence of free cash flow, profitability, and managerial ownership to the debt policy of manufacturing companies in consumption goods sector which are listed in Indonesia Stock Exchange.The population is manufacturing companies in consumption goodssector which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. the sample collection has been done by using purposive sampling and based on the predetermined criteria, 15 manufacturing companies have been selected as samples with the amount of research observation is 75 observations.The result of the research shows that free cash flow gives significant positive influence to the debt policy. It shows that high free cash flow will increase company debt.Becausehigh free cash flow will make the stockholders desire to share it in the form of dividend. Profitability give significant and negative influence to the company debt policy. It shows that the high profit which has been obtained by the company will make the level of company debt low, because the high profit is used to fulfill the operational needs and company investment. Meanwhile, the managerial ownership does not give any influence to the debt policy. It reflects that the public company managers are not the defining factor in Indonesia in the making of funding decision policy from debt because the amount of managerial ownership is lower than the amount of institutional ownership in the company.Keywords: free cash flow, profitability, managerial ownership, debt policy.

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