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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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PENILAIAN KINERJA DENGAN MENGGUNAKAN METODE BALANCED SCORECARD Widyastuti, Khamidah Nur; Handayani, Nur
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 find out and to analyze the implementation of Balanced Scorecard on Pawiyatan Junior High School Surabaya. Descriptive analysis which is done by using qualitative approach is used as the data analysis technique since this research does not use elements of figures but it is done by presenting descriptions and explanation. Based on the data analysis, the conclusion can be gained by using Balanced Scorecard approach from its four perspective, i.e.: the financial perspective shows that the budget which has been accepted from School Operation Assistance (BOS), BOPDA, investment fund / committee fee (SPP) with the realization of fund on Pawiyatan Junior High School Surabaya. On the customer perspective, the indicator is Number of New Customer, Number of Complain can be said well enough, since the Pawiyatan Junior High School Surabaya has run the curriculum standard and the standard of teaching – learning process properly. Meanwhile, the growth and learning perspective shows that the performance of Pawiyatan Junior High School Surabaya is well, it has been shown by the numbers of education and training which have been done by the school and the satisfaction level of the employees. It is recommended that in the future the Pawiyatan Junior High School Surabaya had better use the Balanced Scorecard in assessing the performance of the employees. Moreover, the Pawiyatan Junior High School Surabaya had better use the learning system through the internet based of Information Communication and Technology (ICT).Keywords: Performance, The Implementation of Balanced Scorecard, School Based.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI CORPORATE SOCIAL RESPONSIBILITY Itsnaini, Hafidah Mufliha; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis researchis meant to examine the influenceof profitability to the firm value, solvency of the firm value, the CSR to the firm value, the profitability to the firm value with the CSR as the moderating variable and the solvency to the firm value with the CSR as the moderating variable.The population is all mining companieswhich are listed in Indonesia Stock Exchange in 2011-2015 periods and the samples are 39 companies. The samplecollection technique has been done by purposive sampling method which results 12 samples in 2011-2015 periods. The data is the secondary data which has been obtainedby using documentation technique which consists of the 2011-2015annual reportof mining companies. The data analysis has been carried out by using multiple regression analysis.The result of this research indicates that profitability has positive influenceto the firm value, solvency has negativeinfluence to the firm value, the CSR has positive influenceto the firm value, the result of residual test shows that the CSR disclosure cannot moderate the correlation between profitability and firm value, and the result residual test shows that CSR disclosurecan moderate the correlation between solvency and firm value.Keywords: Profitability, solvency, Tobins Q, corporate social responsibility disclosure.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP INCOME SMOOTHING, DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Thoharo, Ainun; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan kebijakan dividenterhadap income smoothing, dengan komite audit sebagai variabel pemoderasi pada perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Pengambilansampel dilakukan dengan metode purpossive sampling, dan berasarkan kriteria yang telah ditentukanmaka diperoleh sampel sebanyak 34 perusahaan, sehingga jumlah observasi dalam penelitian iniberjumlah 170 data pengamatan. Namun, data dalam pengamatan ini masih harus dilakukan outlier,sehingga jumlah data keseluruhan adalah 155. Teknik analisis data yang digunakan adalah teknikanalisis regresi linear berganda dan uji interaksi Moderated Regression Analysis (MRA) dengan alatbantu IBM SPSS 23. Berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa profitabilitasberpengaruh positif terhadap income smoothing, leverage berpengaruh positif terhadap incomesmoothing, kebijakan dividen berpengaruh positif terhadap income smoothing, komite audit mampumemoderasi negatif pengaruh profitabilitas terhadap income smoothing, komite audit tidak mampumemoderasi pengaruh leverage terhadap income smoothing, dan komite audit tidak mampumemoderasi negatif pengaruh kebijakan dividen terhadap income smoothing.Kata kunci: profitabilitas, leverage, kebijakan dividen, income smoothing, komite audit.
PENGARUH INTELLECTUAL CAPITAL, KARAKTERISTIK PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Fauzia, Norma; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of intellectual capital, ownership structure, growthopportunity and CSR disclosure to the firm value. The population of this research is manufacturing sectorcompanies which are listed in Indonesia Stock Exchange (IDX) which have been taken by using purposivesampling. The data uses financial data from the years of 2012 to 2014. The result of this research shows that: (1)Intellectual capital has positive influence to the firm value because when the intellectual capital which has beenallocated, it can increase the firm value; (2) Managerial ownership does not have any influence to the firm value,it is caused by a low proportion of the managerial ownership owned by the management (3) Institutionalownership does not have any influence to the firm value because there is asymmetric information between themanagement and the institutional investors (4) Growth Opportunity does not have any influence to the firmvalue because of the uncertain factor in the future. (5) CSR disclosure has positive influence to the firm value,because when the company has done a lot of CSR disclosure it will make company image good and impact to theenhancement of firm value.Keywords: intellectual capital (VAIC), ownership structure (MANJ & INST), growth opportunity(GROWTH), CSR disclosure (CSDI), firm value (PBV).
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Rosada, Fitrah Lia Amrina; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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Profitability ratio is useful to demonstrate the success of the company in generating profits. When value of theprofitability of a company is getting high, it will attract the investors to invest their capital. When the stocks ofthe company are interested by investors, the firm value will increase. This research is aimed to find out theinfluence of profitability ratio which consists of Return on Assets, Return on Equity, Gross Profit Margin andNet Profit Margin to the firm value. The research is conducted on the automotive companies which are listed inIndonesia Stock Exchange. The data is the financial statements in 2010-2014 periods. The analysis technique hasbeen carried out by using multiple linear regressions analysis, F test and T test. The result of the research showsthat Return on Asset does not have any significant influence to the firm value of automotive companies whichare listed in Indonesia Stock Exchange, it can be seen from its significant value which is more than 0.05 that is0.083. Return on Equity has significant influence to the firm value of automotive companies which are listed inIndonesia Stock Exchange, it can be seen from its significant value which is less than 0.05 that is 0.021. GrossProfit Margin does not have any significant influence to the firm value of automotive companies which are listedin Indonesia Stock Exchange, it can be seen from its significant value which is more than 0.05 that is 0.181. NetProfit Margin does not have any significant influence to the firm value of the automotive companies which arelisted in Indonesia Stock Exchange, it can be seen from its significant value which is more than 0.05 is 0.300.Keywords: Return on assets, return on equity, gross profit margin, net profit margin, firm value
KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PENGARUH R&D DAN INTANGIBLE ASSET PADA NILAI PERUSAHAAN Kuniawati, Rina; Asyik, Nur Fajrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is aimed to examine the influence of research and development and intangible assets to the firm value (PBV); financial performance (ROA) as the intervening variable through corporate annual reports which have been prepared by the manufacturing companies which are listed in Indonesia Stock Exchange. The population in this research has been obtained by using purposive sampling method in 2013-2015 periods and based on the predetermined criteria, 11 manufacturing companies have been obtained as samples. The analysis method which has been applied in this research is multiple linear regression analysis with the SPSS (Statistical Product and Service Solutions) application instrument. The result of the research shows that (1) the intensity of research and development gives positive influence to the financial performance; (2) intangible asset gives positive influence to the financial performance; (3) the intensity of research and development does not give any influence to the firm value; (4) intangible assets does not give any influence to the firm value; (5) financial performance gives positive influence to the firm value; (6) financial performance mediates the intensity of research and development and intangible asset to firm value.Keywords: financial performance, intensity of research and development, intangible assets, and firm value.
Analisis Pengaruh Kepatuhan Dan Sanksi Pajak Terhadap Tingkat Penerimaan PPh Orang Pribadi Hutama, Feky Satrya; Padmono, Yazid Yud
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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The purpose of this research is to analyze and test the compliance of taxpayers and tax sanction to the Income tax revenue level (PPh) at KPP Pratama Surabaya Sawahan. The data collection technique is carriedout by issuing questionnaire. The data is primary data which which has been collected by issuing questionaires to the repondents. Quantitative methods is used as the methods of research whereas multiple linier regressions are used as the analysis techniques. The compliance of tax payers is the obidians of the tax payers in carrying of sanction is the guarantee that the provision of the tax regulation (Taxation norms). Will be complied / obeyed. Income tax is a tax that is levied on person an entities accordance with the income that has been obtained in one year. This research show that: (1) the compliance of thax payers has signifikan influence to the level of income tax revenue (PPh) at KPP Pratama Surabaya Sawahan. (2) the tax sanction has sinifikan in fluence to the revenue level of income tax (PPh) at KPP pratama Surabaya SawahanKeywords: The compliance of taxpayer, Tax sanction, and Income tax
ANALISIS MEKANISME PERPAJAKAN UNTUK MEMENUHI KEPATUHAN WAJIB PAJAK BADAN ATAS PAJAK PENGHASILAN Yaniar, Mochammad Rifky; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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This research is motivated by low tax compliance in the submission of obligations as the tax payers. One starting point of acompliance level is the knowledge level of the prevailing taxation law. This research has been carried out by using qualitative research, the data collection technique is done by performing observation, interview technique and documentation techniqueis.Based on the result of the research of analysis of the taxation mechanism of income tax on PT. Wanda Fatimah Zahra most of tax payers are shown as tax payers who comply with the prevailing taxation lawalthoughthere are several issuesthat must be consideredby the company, the taxation mechanism on PT. Wanda Fatimah Zahra from calculating, depositing, up to reporting the income taxhas been running wellin accordancewiththe prevailing taxation laws, the fulfillmentin the submission of payable income tax liability has been implemented safely, practically and easily indepositing and reporting by the company, the comprehension and the knowledge of the taxation mechanisms has become an additional knowledge for PT. WandaFatimahZahra.Keywords:Taxpayer Compliance, Taxation Mechanism, Income Tax
PENGUKURAN KINERJA PELAYANAN PADA PUSAT KESEHATAN MASYARAKAT GAYUNGAN SURABAYA Prasetia, Muhammad Yuga; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to find out how the performance of the employees at Puskesmas Gayungan Surabaya in providing medical service which is located on jalan Gayung Sari Barat No. 124 Surabaya. The qualitative descriptive has been applied as data analysis method. The data has been retrieved from the preliminary survey technique and field study by performing documentation, interview, and questionnaire. The result of the survey which has been conducted in Puskesmas Gayungan Surabaya about the measurement of the performance of the employees the overall result of index is 2.99 and the value of Community Satisfaction Index after it has been converted is 2.99 x 25 = 74.75 is the category of the criteria of service quality and service performance in the field of medical (Puskesmas Gayungan Surabaya) with the good result. It can be concluded from the above discussion that the importance of General Guideline of the Preparation of Community Satisfaction Index as the service performance measurement particularly the public sector organization should be implemented every year which is meant to find out the rate of the performance of service quality periodically.Keywords: employees performance measurement, service and community satisfaction index
PENGARUH PROFITABILITAS, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Rosalia, Yuliesti; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Tax is one of the revenue sources for the country. Therefore, tax revenue becomes the larger contribution ofstate revenue and expenditure. For the company, tax is considered as the burden which will decrease the profit ofthe company. It has made the company try to find a way to decrease the tax cost. This research is meant to testthe influence of return on assets, current ratio, institutional ownership, independent commissioner, auditquality, and audit committee to the tax avoidance. This research is quantitative research. The population is StateOwned Enterprises (BUMN) which are listed in Indonesia Stock Exchange (IDX), meanwhile the sample is havebeen selected by using purposive sampling technique and 64 companies have been selected as samples. The resultof this research shows that: (1) return on asset does not have any influence to the tax avoidance; (2) current ratiodoes not have any influence to the tax avoidance; (3) institutional ownership has negative influence to the taxavoidance; (4) independent commissioner has negative influence to the tax avoidance; (5) audit quality does nothave any influence to the tax avoidance; (6) audit committee does not have any influence to the tax avoidance.Keywords: Profitability, liquidity, corporate governance, tax avoidance.

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