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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 KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH Ningsih, Rizki Nurdiyah; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, pemanfaatanteknologi informasi, sistem pengendalian intern, implementasi standar akuntansi pemerintah, danpengawasan keuangan daerah terhadap kualitas informasi pelaporan keuangan pemerintahdaerah.Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Sampel penelitianterdiri dari 21 Satuan Kerja Perangkat Daerah di Kabupaten Sidoarjo. Data dalam penelitian inimerupakan data primer yang diperoleh dari kuesioner yang disebarkan langsung kepada respondenyang merupakan kepala dan staf bagian akuntansi/penatausahaan keuangan pada Satuan KerjaPerangakat Daerah Kabupaten Sidoarjo. Teknik pengambilan sampel yang digunakan adalahpurposive sampling dari 82 kuesioner yang dibagikan, diperoleh 77 responden yang dapat dimasukkandalam pengolahan data. Analisis data dalam penelitian ini dengan menggunakan regresi linearberganda dengan bantuan software spss 20 untuk mengolah data kuesioner.Hasil penelitianmenunjukkan bahwa kompetensi sumber daya manusia, implementasi standar akuntansi pemerintah,dan pengawasan keuangan daerah memiliki pengaruh terhadap kualitas informasi pelaporankeuangan pemerintah daerah. Sedangkan pemanfaatan teknologi informasi dan sistem pengendalianintern tidak berpengaruh terhadap kualitas informasi pelaporan keuangan pemerintah daerah. Kata kunci: kualitas informasi, pelaporan keuangan, pengawasan keuangan, pemerintah daerah.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Jamilah, Jamilah; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of Third Party Fund (DPK), Capital Adequacy Ratio(CAR), and Return on Asset (ROA), Non Performing Financing (NPF), and The Operating Cost to theOperating Revenue (BOPO) and mudharabah financing. The population of this research is bank umum syariahwhich are listed in Bank Indonesia during the 2011-2014 periods by using quarter financial statement. Theresearch sample has been selected by using purposive sampling so that 10 bank umum syariah (160 firm threemonths) which meet the criteria have been selected as samples. The analysis technique has been done by usingmultiple regressions have been done by using SPSS program 22.0 version. Based on the result of multipleregressions, it shows that Third Party Funds (DPK) has positive influence to the mudharabah financing; capitaladequacy ratio has positive influence to the mudharabah financing, return on asset has negative influence to themudharabah financing, non performing financing does not have any positive influence to the mudharabahfinancing, operating cost to the operating revenue (BOPO) has negative influence to the mudharabah financing.Keywords: Third Party Fund, Capital Adequacy Ratio, Return on Asset, Non Performing Financing, TheOperating Cost to the Operating Revenue, and mudharabah financing.
PENGARUH KINERJA INTELLECTUAL CAPITAL, LEVERAGE, DAN SIZE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Sari, Henny Mustika; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The globalization era has made business competition becomes more competitive, it forces the company to increasetheir innovation to the business management and competition strategy. Pharmaceutical and cosmetics sectormanufacturing companies are selected since this sector has a wide scope so many capitals are involved includingintellectual capital primarily in Human Capital, Structural Capital, and Customer Capital. This research ismeant to prove empirically the influence of VAIC, Leverage, and Size to the disclosure of intellectual capital. Theindependent variables which have been applied in this research is performance of intellectual capital which ismeasured by using Value Added Intellectual Coefficient (VAIC), size, and leverage method. The dependentvariable of this research is disclosure of intellectual capital (ICD). The analysis method has been carried out byusing panel data. Based on the result of the test which is the performance of intellectual capital (VAIC) does nothave any influence to the variable of intellectual capital. The leverage variable does not have any influence to thevariable of disclosure of intellectual capital. The Size variable has an influence to the variable of intellectualcapital.Keywords: Intellectual capital, Leverage, Size, Disclosure of Intellectual Capital.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN BERBASIS SAK–ETAP PADA UMKM Lestari, Wahyu Sri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis study aims to examine empirically the influence of educational background, education level, business scale,business age, accounting knowledge, and information and dissemination on the quality of financial report basedon SAK ETAP on Small and Medium Micro Enterprises in Surabaya. The population of this study are all SMEsin Surabaya amounting to 40,719 MSMEs. The sampling technique used with stratified random samplingmethod, Data obtained from the distribution of questionnaires with the number of samples as many as 100 actorsUMKM. Methods of data collection using questionnaires and methods of data analysis using multiple linearregression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that theeducational background variable does not affect the quality of financial statements based on SAK ETAP whilethe level of education, business scale, business age, knowledge accounting and information and disseminationpositively affect the quality of financial statements SAK ETAP.Keywords: financial statements, SAK ETAP, small and medium micro enterprises
SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DAN PASAR Safitri, Dian Anggraeni; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of the disclosure of sustainability report to the financial performance and market. The objects of the research are 10 companies which have published the sustainability report and incorporated in the IDX (Indonesia Stock Exchange) in 2011-2013 periods. The sample collection technique has been done by using purposive sampling method. The dependent variable is financial performance which is measured by using return on asset (ROA) and current ratio, as well as market performance which is measured by using Tobin’s Q. meanwhile, the independent variable is the SRDI. The data analysis technique has been done by using descriptive analysis technique; the hypothesis test has been done by using the manova. Based on the result of Between-Subject Effect test, the first hypothesis states that the disclosure of sustainability report has positive influence to the financial performance is accepted by its significance 0.049 on the proxy of return on asset (ROA), and 0.043 on the proxy of current ratio, the second hypothesis states that the disclosure of sustainability report has positive influence to the performance of market is accepted with its significance 0.046. Keywords: Sustainability Report, Financial Performance, Market Performance
PENGARUH FREE CASH FLOW, PROFITABILITAS, KEBIJAKAN LIABILITAS, DAN SIZE TERHADAP RETURN SAHAM Lomanto, Lusiana; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of free cash flow, profitability, liability policy, and firm size to the stock return. This research is carried out by using real estate and property companies which are listed in Indonesia Stock Exchange in 2009-2013 periods as samples. The research samples have been obtained by using purposive sampling technique which is based on the determined criteria. The sample collection criteria are: 1) companies which are examined are the companies which are listed in IDX are engaged in the field of property and real estate in 2009-2013 periods, 2) companies which are engaged in the field of property and real estate have published and issued their financial statement completely in 2009-2013 observation periods, 3) companies which are engaged in the field of property and real estate have published and issued their financial statement in rupiah currency in 2009-2013 observation periods. Based on these criteria, 45 companies (225 firm year) have been obtained as samples. The analysis technique has been carried out by using multiple linear regressions. Based on the result of multiple linear regression analysis with 5% significancy level, the result of the research shows that: 1) free cash flow does not have any influence to the stock return, 2) profitability (ROA) has positive and significant influence to the stock return, 3) liability policy (DER) has positive and significant influence to the stock return, and 4) firm size does not have any influence to the stock return.Keywords: Free cash flow, Profitability, Liability Policy, Firm Size, and Stock Return
PENGARUH STRUKTUR MODAL, PROFITABILITAS, GROWTH OPPORTUNITY DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Deli, Eka Putri Ismi Novita; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACT This research is meant to examine (1) the influence of capital structure to the firm value, (2) the influence of probability to the firm value (3) the influence of growth opportunity to the firm value (4) the influence of liquidity influence to firm value.This research is a casual comparative research (causal-comparative research). The research population is manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The sample has been determined by using purposive sampling and predetermined criteria, so that 18 companies (90 firm year) which have fulfilled criteria have been obtained as samples. The data has been obtained from Indonesian Capital Market Directory (ICMD) and through the STIESIA Surabaya investment gallery Indonesia stock exchange Surabaya. The data analysis technique has been carried out by using classic assumption test, multiple regression and hypothesis test.The result of the research shows that based on the model feasibility the variavles of capital structure, profitability, growth opportunity, and liquidity have been obtained and give significant influence to the firm value, it also shows that the influence of independent variables, can explain the variety of firm value. Meanwhile, the result of hypothesis test has proven that; 1)Capital structure has significant and positive influence to the firm value; 2)Profitability has significant and positive influence to the firm value; 3) Growth opportunity has significant and positive influence to the firm value; 4) Liquidity has significant and positive influence to the firm value Keywords: Capital structure, profitability, growth opportunity, liquidity, firm value
KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURABAYA Karamullah, Fernanda Ayu; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research to find out the growth of tax revenue of hotel and restaurant in 2012-2014 periods, inorder to find out the amount of tax contribution of hotel and restaurantalso the efforts which has been carried outby the Local Government to increase the tax revenue of hotel and restaurant.The research method by usingqualitative approach. The collection data has been done by using documentation and interview. The data analysishas been carried out by using contribution analysis and analysis of effectiveness level. The result of this researchthe growth of hotel and restaurant tax during 2012-2014of 13.18% and 12.35%. Hotel and restaurant tax is notmaximal in giving their contribution to the Local-Own Sources (PAD). It can be seen from the percentage ofdistribution the hotel and restaurant tax to the Local-Own Sources (PAD) is only 5.49% and 7.50%.Meanwhile, The average of effectiveness level for the hotel and restaurant tax is 106,44% and 105,27%. Theseproven that, the effectiveness level is already maximal. Also the efforts which has been carried out by the Localgovernment in order to increase the tax revenue of hotel and restaurant which is conducting socialization to thetax payers and conductingperiodic data collection.Keywords: Hotel and Restaurant Tax, Contribution, Local-Own Sources.
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL FAHMI, LUTHFILLAH ZUL; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This researchis meant to examine the influence of asset structure, firm size and liquidity to the capital structureof automotive companies. The population is all automotive companies which are listed in Indonesia StockExchange andthe samplesare 10 automotive companies and 5 years of observation. The data is done by usingsecondary data i.e. financial statements of automotive companies in Indonesia Stock Exchange. The hypothesistest is done by using multiple regressionsmethod. The result of the research shows that assets structure, firmsize and liquidity have significant influenceto the capital structure.Assets structure has significant and positiveinfluenceto the capital structure; this suggests that assets structure of the company have a direct influenceto thecapital structure because assets structure of the company is theassurance. The firm size has significant andpositive influenceto the capital structure, it shows that a large size companies are tend to use more debt, thus itwill increase the capital structure. And liquidity has significant and positive influenceto the capital structure; itdescribes the ability of the company to pay its short term liability by using its current assets.Keywords:Assets Structure, Firm Size, Liquidity, and Capital Structure
PENGARUH MODAL KERJA DAN KEBIJAKAN PENDANAAN TERHADAP PROFITABILITAS PERUSAHAAN FARMASI Zulhaq, Arifah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of cash turnover, account receivables turnover, inventory turnover and debt to equity ratio to the profitability. The sample selection has been done by using purposive sampling at pharmaceutical companies which are listed in Indonesia Stock Exchange (IDX) with the selected criteria i.e.pharmaceutical companies which have financial report data in 2011-2015 periods, the pharmaceutical companies which have been listing in Indonesia since 1990. Based on research methods, it shows that 6 pharmaceutical companies have been obtained as samples. The analysis technique has been done by using multiple linear regressions analysis, F test, t test, and test classic assumptions. The result of the research indicates that account receivable turnover gives positive and significant influence to the profitability, cash turnover gives significant and negative influence to the profitability and debt to equity ratio gives significant and negative influence to the profitability. Meanwhile, inventory turnover does not give any significant and negative influence to the profitability.Keywords: accounts receivable turnover, debt to equity ratio, profitability

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