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
 83   84   85   86   87 
FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN PENGENDALIAN INTERNAL PEMERINTAH DAERAH KABUPATEN/KOTA Rachmawati, Dian Eka; Handayani, Nur
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 the influence of economy growth, local government size, local own source revenue (PAD), local complexity, and capital expenditure to the weaknesses of internal control in local government. The samples are 38 local governments of districts/cities in East Java province in 2011-2013 periods. The secondary data of this research is the Summary of the Result Semester Examination (IHPS), data of PDRB, data of district amount, and data of the Report of Examination Result of Local Government Financial Report (LKPD) from the Audit Board of the Republic of Indonesia (BPK) East Java Province representative. The examination has been done by using SPSS software 20.0 versions i.e. the examination of outlier data, classic assumption test and multiple regressions analysis. The result of classic assumption test show that the data have been normally distributed and the multicolinearity symptoms or even heteroscedasticity symptoms do not occur. The result of t test shows that economy growth variable has positive influence and capital expenditure variable has negative influence to the weaknesses of internal control. Partially the variables i.e. local government size, local own source revenue (PAD), and local complexity haven’t significant influence to the weaknesses of internal control of local government.Keywords: weaknesses of internal control, economy growth, size and local government complexity, local own source revenue (PAD), capital expenditure.
PENGARUH TINGKAT PERTUMBUHAN PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR Arika, Nindya; Ardini, Lilis
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 meant to find out the influence of growth level of sales and receivables turnover to the liquidity.This research has been conducted in manufacturing companies which are enganged in the field of automotiveand component which are listed in Indonesia Stock Exchange. The samples are 9 manufacturing companieswhich are enganged in the field of automotive and component which are listed in Indonesia Stock Exchange(IDX) and these manufacturing companies have been selected by using purposive sampling. The research datais the secondary data. The collected data has been analyzed by using classic assumption test before thehypothesis test is carried out. The hypothesis test has been conducted by using multiple linear regressions, t testand F test. The result of the analysis shows that the growth level of sales and receivables turnover has positiveand significant influence to the liquidity of manufacturing companies which are enganged in the field ofautomotive and component which are listed in Indonesia Stock Exchange.Keyword: Liquidity, receivable turnover, growth level of sales.
PENGARUH INDEPENDENSI, KOMPETENSI, DPC, AKUNTABILITAS, OBJEKTIVITAS, DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT Zainiah, Miftakhur Rizqi; Ngumar, Sutjipto
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 research is meant to find out the influence of independency, competency, due professional care, accountability, objectivity, and profession ethics to the audit quality. The respondent is auditor staff with the job title junior, senior and supervisor who have been working at Public Accountant Firm in Surabaya. The samples are 10 Public Accountant Firms which have been represented by 32 auditor staffs, these auditor staffs have been obtained by using simple random sampling method. The data has been obtained by issuing questionnaires which have been directly issued to the respondents in the beginning of December 2016. The analysis technique has been carried out by using multiple linear regressions analysis. The results of this research have proven that: (a) independency gives positive influence to the audit quality, it means that when an auditors is independent so that his or her audit quality is getting better; (b) competency does not give any positive influence, it means when the competency of an auditors is getting better, the audit quality is getting better as well; (e) objectivity gives negative influence to the audit quality, it means that the auditor cannot be stated has a good quality if he or she cannot act objectively based on the authentic evidence from the existing facts; It is suggested for the following research to add more variables, to conduct deeper observation, such as interview method and wider of population.Keywords: Independency, competency, accountability, audit quality.
ANALISIS PENGENDALIAN INTERN PENCAIRAN DANA HIBAH PEMERINTAH DAERAH KEPADA MASYARAKAT TAHUN ANGGARAN 2013 Suryanto, Teguh; Handayani, Nur
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 find out the disbursement mechanism of local government grant to thecommunity. This grant is given with the regard of justice, compliance, rationality, and benefit principles for thecommunity. The research has been conducted on the Department of Revenue and Management of Surabaya Citywhich is located on Jalan Jimerto 25 – 27 Surabaya by using qualitative research which has been performed bycollecting, processing, and interpreting the data which has been obtained so it can give correct and completeinformation for the problems. The result of the research shows that the disbursement of grant is started from thetreasurer of expenditure submits the Request Payment Letter (SPP) and other documents to the FinancialAdministration Officials of Local Financial Management Working Unit (PPK-SKPKD). After it has beenobserved, the Financial Administration Officials of Local Financial Management Working Unit (PPK-SKPKD)makes the warrant of payment (SPM) and delegate the warrant of payment to the Local Financial ManagementOfficial (PPKD) to be authorized. Moreover, the Local Financial Management Official (PPKD) gives theWarrant of Payment (SPM) to the Power of Local Treasurer (Kuasa BUD) to be observed. Based on the Warrantof Payment (SPM), the Power of Local Treasurer (Kuasa BUD) makes the Warrant of Disbursement (SP2D)then gives it and other documents to the bank. Then, the bank disburses the fund to the third party.Keywords: Disbursement Mechanism of Local Government Grant, Grant, Local Government.
PENGARUH SISTEM PENGGAJIAN DAN PENGUPAHAN TERHADAP EFEKTIFITAS KINERJA KARYAWAN OUTSOURCING Trisnawati, Santi Dwi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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

Abstract

This research is meant to test empirically about the influence of the application ofpayrollsystem to theeffectiveness of the performance of the company. The data collection has been done by performingdocumentation, observation and issuing questionaires. The multiple linear regressions are used as theresearch method, the collected data in the form of interval data which uses the score measurement fromone to five. The samples are 80 employees. The result of the test shows that simultaneously themultiple determinationcoefficients (R2) variable in the payroll system has influence to the effectivenessof the performance of the employees. The result of partial test shows that the variable in the payrollsystem in the human resources management which consists of assigning task, providingcompensation, providing health insurance and security, and performing voluntarily dismissal orfiring the employees have influence to the effectiveness of the performance of the company. Meanwhile,recruiting and employing new employees, give training to the employees, and evaluating theperformance of the employees do not have any influence to the effectiveness of the performance of theemployees.Keywords: payroll system, effectiveness of performance of employees
PENGARUH POLITIK DINASTI TERHADAP AKUNTABILITAS PEMERINTAHAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL PEMODERASI Anggraini, Nikma Ragil; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to: 1) to test empirically the influence of politic dynasty to the accountability of the local government, 2) to test empirically the the influence of politic dynasty to the financial performance of local government, 3) to empirically test the influence of internal control as the moderating factors to the influence of dynasty politic to the financial performance of local government. The population is all districts / cities in Banten province. The research samples by using the saturated sample technique. The data analysis technique has been carried out by using Moderated Regressions Analysis (MRA). Based on the hypothesis test, it can be concluded that: 1) politic dynasty give influence to the accountability of the local government and the performance financial of local government, 2) Politic dynasty give negative influence to the public accountability. The region which conducts the practice of politic dynasty is tend to have accountability of the financial statement of the local government is lower than the region which does not have any practice of politic dynasty, 3) the internal control as the moderating variable can minimize the negative influence of the politic dynasty practice to the financial performance of the local government.Keywords: Politic dynasty, internal control, accountability, financial performance
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP ISLAMIC FINANCIAL PERFORMANCE INDEX BANK SYARIAH Pramitasari, Windy; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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

Abstract

This research is meant to find out the influence of intellectual capital to the financial performance of Syariah Bank in Indonesia. The dependent variable is carried out by using financial performanceof Syariah Bank based on the Islamic Financial Performance Index. The independent variable is carried out by using intellectual capital ismeasured by using Pulicmodel which is VAIC (Value Added Intellectual Coefficient). The sample of this research is Syariah Bank i.e. Bank Umum Syariah (BUS) which is listed in Indonesia Bank in 2010-2014. The sample has been selected by using purposive sampling method and it obtains 10 unit banks and 5 years of observations thenbecomes 50 research samples. The Pulic model of VAIC (Value Added Intellectual Coefficient – VAIC) is used as the efficiency size on the component of intellectual capital; physical capital coefficient (VACA), human capital coefficient (VAHU), and structural capital coefficient (STVA). The analysis research has been done by using partial least square. The result of this research shows that intellectual capital has significant influence to the Islamic financial performance index and it is able to predict the Islamic Financial Performance Index in the future. Besides, the average of intellectual capital (ROGIC) growth also has significant influence to the Islamic financial performance index in the future.Keywords: Intellectual Capital, VAIC, Syariah Accounting, Performance of Syariah Bank
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA LANGSUNG Octaviani, Nanda Eka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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

Abstract

This research is meant to find out whether the Local Own Source Revenue and General Allocation Fund haspositive influence to the direct expenditure of local government of East Java Province in 2013-2015 periods. Thisresearch has been carried out by using secondary data in the form of statement of budgetary realization of thelocal government which has been obtained from Statistics Indonesia (BPS) and The Audit Board of the Republicof Indonesia (BPK RI). The data analysis has been done by using multiple linear regressions analysis with thesupport of the SPSS (Statistical Product and Service Solutions) application. The result of coefficient test showsthat 96.2% variation or the change of direct expenditure can be explained by the variation of independentvariable of Local Owned Source Revenue and General Allocation Fund, meanwhile the remaining 3.8% has beenexplained by other variables which are not included in the research model. The result of the research shows thatLocal Owned Source Revenue and General Allocation Fund has positive influence to the direct expenditure. Thelevel of dependency of direct expenditure of the local government in East Java Province is more dominant to theLocal Owned Source Revenue and General Allocation Fund.Keywords: Local owned source revenue, general allocation fund, direct expenditure.
PENGARUH RASIO KEUANGAN DAN VOLUME PERDAGANGAN TERHADAP RETURN SAHAM Effendi, Erdianza Septian; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to test the influence of net profit margin, debt to equity ratio, cash ratio, dividend payout ratio, total asset turn over and trade volume to the stock return. Research method used is purposive sampling with the sample of the as many as 163 financial reports of 45 company property and real estate, who go-public at the indonesian stock exchange the period 2011-2014. Testing using a technique regression analysis linear multiple with the tools spss (statistical pagkage for social sciences) version 20, with independent variable for which used is net profit margin, debt to equity ratio, cash ratio, dividend payout ratio, total assets turn over and trade volume and its effect on dependent variable stock return. The result of multiple linear regressions analysis shows that total assets turn over and trade volume influential positive to the stock return. Meanwhile, net profit margin, debt to equity ratio, cash ratio, and dividend payout ratio do not give any influence to the stock return, and the result of R square is 0.15 or 15% of the independent variables give influence to the dependent variable.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI MODERATING Aziz, Faizal Umar; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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

Abstract

The purpose of this research is to test the influence of the characteristic of budgetary purposes to the managerial performance and to examine the influence of organizational commitment to the correlation between characteristic of budgetary purposes and the managerial performance either to strengthen or to weaken at the Dinas Kebersihan dan Pertamanan Kota Surabaya. Quantitative method has been applied in this research. The population is all employees who have authority in budget preparation at the Dinas Kebersihan dan Pertamanan Kota Surabaya and the samples are 30 people. The analysis technique has been done by using Moderator Regressions Analysis. The result of the test shows that characteristic of budgetary purposes has positive and significant influence to the managerial performance. The following result of the research shows that the interaction of coefficient β is significant and it shows that the organization commitment is the moderator variable between characteristic of budgetary purposes and the managerial performance. It indicates that the positive influence from characteristic of budgetary purposes to the managerial performance is very high when the organization commitment is high as well.Keywords: The Characteristic of Budgetary Purposes, Organization Comitment, Managerial Performance.

Page 85 of 95 | Total Record : 950

 83   84   85   86   87 

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