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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 ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, LOC SEBAGAI MODERATOR Tambunan, Widya Novita Berliana; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of budget participation to the managerial performance through organization commitment, leadership style, and locus of control at PT PAL Indonesia (PERSERO). This research has been carried out by using survey method and questionnaires have been issued to 70 respondents and only 60 questionnaires of the respondents return. The respondents are all staffs of PT. PAL Indonesia (PERSERO). The sample collection has been done by using total sampling technique method. The analysis technique has been done by using Moderated Regression Analysis (MRA). This research is a quantitative research which focuses on the first hypothesis test which shows that budget participation has an influence to the managerial performance which shows that H1 is accepted which means that budget participation has an influence to the managerial performance. Meanwhile, the second hypothesis shows that H2 is not significant and it can moderate the correlation between budget participation and managerial performance.Keywords: Budget Participation, Organization Commitment, Leadership Style, Locus of Control, Managerial Performance.
ANALISA PENERAPAN PRINSIP- PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL Iskandar, Bintang Kusnardani; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

The implementation of Good Corporate Governance (GCG) is the concept which emphasizes the obligations and the rights which are owned by the elements of Cooperative GCG. The elements of cooperative GCG i.e.: member, caretaker, supervisor, PPL, group PJ, internal audit group and management staffs. Problem about how the whole elements of GCG carry out their obligations and rights in accordance with the portion of each position is adjusted to the existing GCG principles will be discussed in this research. The GCG principles are transparency, accountability, autonomy, responsibility, and fairness. This research will explain about how the main supporting element of GCG in the cooperative in the form of internal control is conducted. It has been obtained from the result of the analysis that the caretakers of Kopwan SBW has conducted the implementation of GCG successfully and the supervisor has monitored the course of the implementation of GCG principles has been done by the whole elements of GCG cooperative. The caretakers has carried out all efforts to maintain the values of GCG principles by the internal control system which is supported by all elements of GCG cooperative with the implementation of Reward and Punishment system as one of motivation instruments of GCG elements in running the regulations..Keywords: Good Corporate Governance, Cooperative, Cooperative Stakeholder
SOSIALISASI DAN KUALITAS E-REGISTRATION TERHADAP TINGKAT KESADARAN WAJIB PAJAK ORANG PRIBADI Puspita, Wike Churnia; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Taxation are the contributions from the people to the state treasury under the law, so that it can be forced by not receiving remuneration directly. This research is aimed to find out how great the influence of the socialization and the quality of e-registration system can enhance the awareness of individual taxpayer to register himself in order to obtain NPWP. This research is quantitative which has been done by using descriptive methods. The data collection method has been done by issuing questionnaires. The research examination has been done by using multiple linear regressions, the collected data is in the form of interval data that uses one to five score measurement. The population is individual taxpayers in KPP Pratama Surabaya Gubeng and the sampling technique has been done by accidental sampling. The result of examination of R2 determination coefficient shows the contribution of quality and socialization of e-registration to the awareness level of individual taxpayers. This result is supported by the acquisition of correlation coefficient by 55% which shows the correlation among these variables to the awareness level of individual taxpayers. The result of the t test shows that the quality and the socialization of e-registration and has positive influence to the awareness level of individual taxpayers.Keywords: Socialization, e-registration quality, awareness level of individual taxpayer.
IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENTERJEMAH STRATEGI DAN PENGUKURAN KINERJA PERUSAHAAN Purnawiranti, Yuliana; Retnani, Endang Dwi
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 find out and to analyze implementation of balanced scorecard as a tool forstrategic translator and performance assessment of company. The research method has been done by usingqualitative method, because this research is not meant to prove a hypothesis but it is meant to explore facts andconditions which occur during the research. Based on the research result it has been found, the presence of thebalanced scorecard method which is reviewed from a financial perspectives has shown the good result of financialperformance since profit increases every year, it can be reviewed from customer perspectives can be stated quitegood because the taste of Japanese food has become one of the most popular culinary which are favored by thesociety, when it is reviewed from the internal business process perspective in which the presence of innovationand operation has shown the performance of the company is excellent becausethe company always makesinnovation every year by introducing a new menu, when it is reviewed from the growth and learning perspectiveshows the condition of the performance of the company is quite good because can enhance the quality of theemployees. Based on the result of the research, it can be concluded that the balanced scorecard can provide clearperformance assessment, measurable, well-planned and coherent in realizing the vision, the mission and the goalas well as the company’s strategy so some improvements can be done. In order to make the balanced scorecardmethod can be implemented properly on the company, a commitment from the top management and theunderlying management and the drafting teamis formedin translating theperformance assessment system isrequired.Keywords: System of Performance Measurement, Strategy Implementation, Perspective of Balanced Scorecard
PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGES Hidayah, Norma; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The main objective of the company is to maximize the shareholder wealth, this can be achived bymaximizing firm value. But sometimes companies fail to increase their value, because one of the causative factorsis the company is less conscientious in applying the factor which can influence firm value. This research is aimedto find out and to prove empirically the influence of profitability, leverage and dividend policy to the firm value.The research sample has been selected by using purposive sampling. The data uses financial data food andbeverage companies in 2010-2014 periods have published their audited financial statements and have beenpresented in Rupiah currency consecutively. Based on these criteria then acquired 8 food and beveragescompanies with the observation period of 5 years (2010–2014). The result of this research shows that:profitability has positive influence to the firm value; leverage does not have any influence to the firm value anddividend policy does not have any influence to the firm value. Then the estimation result of regression shows thatthe predictive capability of these three independent variables to the firm value by 48% whereas the remaining52% is influenced by the other factors outside this research.Keywords: Profitability (ROA), Leverage (DER), Dividend policy (DPR), firm value (PBV).
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT DAN SISTEM PENGHARGAAN TERHADAP PENINGKATAN PRODUKTIVITAS Yuwono, Rendy; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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Abstract

The purpose of this study was to examine the effect of total quality management and reward systems of employeeproductivity. The population in this study were employees of PT Darlin Audiya totaling 35 employees, thesampling technique using probability sampling. Data used in the study are primary data questionnaire. Whilethe analytical technique used is multiple regression analysis. Based on the results of the feasibility test modelsknown that variable total quality management and reward systems have a significant effect on employeeproductivity. Based on the next test with menngunakan t test showed that the independent variables havesignificant influence and positive impact on the companys employees, this indicates that the better total qualitymanagement (TQM) and the reward system in the company, it can improve employee productivity, whichmeans the better implementation total quality management and reward systems that can improve employeeproductivity in meeting and serving the needs of consumers. The results of this study would be useful for themanagement company, to further improve the application of the concept of total quality management andreward systems to employees because it can improve employee productivityKeywords: Total quality management, systems, employee productivity award.
PENGARUH LABA, ARUS KAS, LIKUIDITAS, DAN LEVERAGE TERHADAP KONDISI FINANCIAL DISTRESS Rizkiyah, Shirly Dwi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh laba, arus kas, likuiditas, dan leverage terhadap kondisi financial distress pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Jenis penelitian ini adalah penelitian kuantitatif. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling yaitu pemilihan sampel dengan kriteria-kriteria yang telah ditentukan. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan. Berdasarkan metode purposive sampling tersebut didapatkan 96 sampel dari 32 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Metode analisis yang digunakan adalah analisis regresi logistik dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa variabel laba berpengaruh negatif terhadap kondisi financial distress dan variabel leverage berpengaruh positif terhadap kondisi financial distress. Sedangkan variabel arus kas dan likuiditas tidak berpengaruh terhadap kondisi financial distress.Kata kunci: Laba, Arus Kas, Likuiditas, Leverage, Financial Distress.
ANALISIS PENERAPAN SISTEM AKUNTANSI PENERIMAAN PAJAK HOTEL DI DPPK KOTA SURABAYA Aprilia, Annisa Ayu; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out and to analyze the implementation of hotel tax revenue accounting system in the Dinas Pendapatan dan Pengelolaan Keuangan Kota Surabaya. This research is a qualitative descriptive research. The data collection technique is based on the observation at the office of Dinas Pendapatan dan Pengelolaan (DPPK) Kota Surabaya, by conducting interview also the documentation. The hotel tax revenue accounting system consists of procedures i.e. revenue, records and documents at the Dinas Pendapatan dan Pengelolaan (DPPK) Kota Surabaya has already been performed properly and it is compatible with the accrual based Government Accounting Standards which is based on the Government Regulations No. 71 of 2010. The problems that have to be dealt with are the limited human resources and the lack of comprehension of officers in the implementation of accrual based accounting system and inadequate technology. Therefore, it has been expected to provide training and learning periodically and comprehensively to the human resources so they will be more professional in the implementation of the accounting system.Keywords: The Hotel Tax Revenue Accounting System, The Accrual Based Government Accounting Standards, Local Tax
PENGARUH VARIABEL FUNDAMENTALTERHADAP HARGA SAHAM PERUSAHAAN FOOD AND BEVERAGE DI BEI Ardhian, Rheza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of der, tato and eps variables to the stock exchange at food and beverage companies which are listed in Indonesia Stock Exchange. The samples collection are using non–probability sampling with purposive sampling by using certain criteria, then, Indofood is selected as the sample because it is the food and beverage company which includes in the LQ45 index.The research method is using quantitative descriptive with the multiple linear regression analysis. The Analysis Of Variance (ANOVA) test result has obtained the F value of 56.244 with the significance level of 0.018, hence the model obtains is good and able to use for the further analysis. The R square (R2) is 0.988 meaning that the contribution of the independent variable is simultaneous to the dependent variable by 98.8%. On the other hand, the remaining of 1.2% is influenced by other variables which do not include in this regression model.The partial t test result of der is 0.582, tato is 0.072 and eps is 0.049. It shows that the der and tato, partially those variables have no significant, meanwhile, epshas significant influence to the stock price. Keywords: Debt to Equity Ratio, Total Asset Turnover, Earning Per Share, Stock Price.
TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA Kumalasari, Deti; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is aimed to find out the implementation of Transparency and Accountability principles of District / Village Government in the management of Village Fund Allocation which includes activities i.e.: planning, implementation, report and responsibility of Village Allocation Fund. The research method has been carried out by using qualitative method and descriptive approach. The informant consists of village head, village secretary, village treasury, vice chairman of BPD, and representative of the community. The data collection technique has been conducted by using interview and documentary. The data analysis technique has been started by organizing the data, simplifying the data, processing the data analysis, and interpreting the result. The result of the research shows that the village government of Bomo Village Rogojampi District of Banyuwangi has implemented the transparency and accountability principles in the management of Village Fund Allocation (ADD). The implementation and the planning of village fund allocation has implemented the transparency and accountability principles. Meanwhile, the responsibility of village allocation fund physically has shown the transparent and accountable implementation, but from the administration point of view some improvements are needed for further development, because it has not completely complied with requirements of laws and regulations.Keywords: Management village fund allocation (add), transparancy, accountability.

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