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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 AKUNTABILITAS PUBLIK DENGAN PENGAWASAN FUNGSIONAL SEBAGAI VARIABEL PEMODERASI Hadi, Agilia Fitria; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh efektivitas pengelolaan keuangan daerah dan audit kinerja terhadap akuntabilitas publik pada Satuan Kerja Perangkat DaerahKabupaten Sidoarjo. Penelitian ini juga bertujuan untuk menguji secara empiris apakah pengawasanfungsional dapat memoderasi efektivitas pengelolaan keuangan daerah dan audit kinerja terhadapakuntabilitas publik pada Satuan Kerja Perangkat Daerah Kabupaten Sidoarjo. Penelitian inidilakukan dengan metode survei melalui kuesioner. Teknik pengambilan sampel ini menggunakanpurposive sampling. Teknik analisis yang digunakan adalah analisis regresi sederhana untuk mengujipengaruh efektivitas pengelolaan keuangan daerah dan audit kinerja terhadap akuntabilitas publik.Sedangkan untuk menguji pengawasan fungsional sebagai variabel pemoderasi menggunakanModerated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa: pertama, efektivitaspengelolaan keuangan daerah berpengaruh positif terhadap akuntabilitas publik. Kedua, audit kinerjaberpengaruh positif terhadap akuntabilitas publik. Ketiga, pengawasan fungsional tidak dapatmemoderasi pengaruh efektivitas pengelolaan keuangan daerah terhadap akuntabilitas publik.Keempat, pengawasan fungsional tidak dapat memoderasi pengaruh audit kinerja terhadapakuntabilitas publik.Kata Kunci: efektivitas pengelolaan keuangan daerah, audit kinerja, akuntabilitas publik,pengawasan fungsional
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Utama, Yayak Ardy Pranata; Fidiana, Fidiana
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 the influence of profitability, leverage and dividend policy to the firm value and the firm size as the moderating variable on the companies which are incorporated in the Jakarta Islamic Index (JII). This research has been done by using purposive sampling as the sample collection technique with certain criteria so 23 companies which are incorporated in the Jakarta Islamic Index have been selected as the research samples. The research data is the secondary data which has been obtained from STIESIA Indonesia Stock Exchange Corner. The hypothesis test has been done by using Moderate Regression Analysis (MRA), with the support of SPSS 20 version. The result of this research is based on the goodness of fit shows that the regression model is feasible to be used to predict the influence of profitability, leverage, dividend policy to the firm value with the firm size as the moderating variable on the companies which are incorporated in the Jakarta Islamic Index. The coefficient determination test (R2) has quite firm contribution. The hypothesis test has been done by using t statistic test which has generated the result that profitability (ROE) variable has positive influence to the firm value (Tobin Q), leverage (DER) has negative influence to the firm value (DER), dividend policy (DPR) does not have any influence to the firm value (TOBIN Q), and firm size (UP) also does not have any ability to moderate the correlation of profitability (ROE), leverage (DER), and Devident policy (DPR) to the firm value (Tobin Q).Keywords: Financial Performance, Firm Size, Firm Value.
PENERAPAN AUDIT OPERASIONAL DALAM UPAYA MENINGKATKAN EFISIENSI DAN EFEKTIVITAS FUNGSI PEMASARAN Oktavia, Rizki Nanda; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The research is aimed to identify and to comprehend the application of operational audits in the assessment ofthe efficiency and the effectiveness of the marketing function. The data used is the primary and the secondarydata, this research object is PT KAI Daop VIII Surabaya. This research is descriptive research which is done byusing quantitative approach. Data collection techniques by using secondary data. The data analysis techniquehas been carried out by performing observation, interviews and documentation. The result of the analysis andthe problem is the implementation of operational audits in the marketing function experiences disruption inrunning online ticket sales which is constrained by unstable internet network and online sales available but itdoes not serve the local economy-class train ticket. It can be concluded from the result that the cause ofinefficiency and ineffectiveness in the marketing function can be found by using operational audit, i.e.: bookingfactor for economic class local train ticket which can not be accessed by online and maintenance factor in theinternet network that suddenly have trouble. In the process of online ticket sales, the internet which has beenused by the company should be improved in order to overcome the inefficiency and the ineffectiveness in themarketing function.Keywords: operational audit, effectiveness, efficiency, marketing functions
FLYPAPER EFFECT PADA DAU DAK DAN PAD TERHADAP BELANJA DAERAH PROVINSI JAWA TIMUR Asriati, Dona; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to provide empirical evidence to the influence of general allocation fund, specialallocation fund, and local own source revenue to the local government expenditure of districts/cities in East Javaprovince and to provide empirical evidence to the tendency of the occurrence of flypaper effect on the influence ofthe general allocation fund to the local expenditure is greater than the influence of local own source revenue tothe local government expenditure of districts/cities in Indonesia. This research has been done by usingquantitative research and causality method. The population is all districts and cities in East Java Province i.e. 38areas with the observation periods from 2011 to 2015 and the sample collection technique has been conducted byusing purposive sampling. The data analysis technique has been carried out by using multiple linear regressions.Based on the result of the hypothesis test it can be concluded that: 1) local own source revenue (PAD) givespositive influence to the local expenditure. 2) General allocation fund (DAU) gives positive and significantinfluence to the local expenditure. 3) Special allocation fund (DAK) gives significant and positive influence tothe local expenditure. 4) The coefficient value of the General Allocation Fund is greater than coefficient value ofLocal Own Source Revenue, it shows that the flypaper effect has occurred in local expenditure of cities/districtsin East Java Province.Keywords: PAD, DAU, DAK, local expenditure, flypaper effect.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE Sari, Fitri Nanda; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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This research studies the influence of financial performance to the stock return on the food andbeverages companies which are listed in Indonesia Stock Exchange (IDX) in the years of 2010-2012.This research is meant to find out the influence of financial performance to the stock return. Thepurposive sampling method has been used as the sample collection method and 13 of 16 companieswhich are listed in Indonesia Stock Exchange in the years of 2010-2012 have been selected as researchsamples. The dependent variable in the research is stock return variable, whereas Current Ratio, Debtto Equity Ratio, Return on Asset, and Total Asset Turnover variables are used as the independentvariables of the research. The multiple regressions analysis is used as the data analysis method. Theresult of the research shows that simultaneously Current Ratio, Debt to Equity Ratio, Return onAsset, Total Asset Turnover variables have significant influence to the stock return. Partially currentratio variable has significant influence to the stock return, meanwhile Debt to Equity Ratio, Returnon Assets, Total Asset Turnover does not have any significant influence to the stock return.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover and StockReturn.
MODEL PENGUKURAN KINERJA PADA PERUSAHAAN DAERAH AIR MINUM SURYA SEMBADA KOTA SURABAYA Jannah, Ely Uzlifatil; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the description of the model of performance measurement at PDAM SuryaSembada Kota Surabaya. The documentation and interview are used as the data collection technique, meanwhilethe descriptive qualitative method is used as the data analysis technique.The results of the analysis and thediscussions show that: the financial perspective has obtained good company’s performance; the customerperspective, the implementation of vision and mission which are related to the enhancement of customersatisfaction has improved.The measurement of the internal business process perspective shows an improvedperformance. Meanwhile, the growth and learning perspective of growth and learning well performance.Eventhough, the performance of the company which is based on four perspective show well performance, thedevelopment of relevant performance measurement model is required. It is in line with the dynamic of businessenvironment in the future.Keywords: Financial Performance, Customer Perspective, Internal Business Process Perspective, Growthand Learning Perspective.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PROSES TURNAROUND PADA PERUSAHAAN MANUFAKTUR Suhfriahtiningsih, Endah; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTEach company has experienced a decrease condition in the financial performance or it is commonly known as financial distress. To overcome this conditions, companies conduct some efforts to avoid bankruptcy or liquidation, which is commonly called as turnaround. There are several factors which determine the success of turnaround such as savings assets (asset retrenchment), free assets, debt restructure, and the replacement of the CEO (CEO turnover). This study is meant to analyze some factors which influence the ability of the company which experiences financial distress in achieving the success of turnaround. These factors are retrenchment assets, debt restructure, free asset and CEO turnover on manufacturing sector companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The Altman Z-score model is used to determine the recovery status of the company. The samplesare 38 companies which have been selected by using random sampling method. The results of data analysis are examined by using logistic regression analysis. Based on the result of the SPSS test states that asset retrenchment has negative coefficient value and significance values above 5%, so that asset retrenchment does not give any influence to the probability of company recovery conditions. Meanwhile, debt restructure statistically give influence to the probability of company recovery condition. Free assets and CEO turnover both have negative coefficient negative value so that free assets and CEO turnover does not give any influence to the probability of company recovery condition.Keywords: financial distress, turnaround, recovery, Altman z-score model
PENGARUH KEBIJAKAN KEUANGAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Melindawati, Melindawati; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk menguji pengaruh kebijakan keuangan yang terdiri atas kebijakan utang, kebijakan investasi, kebijakan deviden dan profitabilitas terhadap nilai perusahaan. Populasi penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Populasi dalam penelitian ini menggunakan metode porposive sampling, sehingga dapat diperoleh sampel sebanyak 41 perusahaan dengan jumlah observasi sebanyak 164 pengamatan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Dari hasil pengujian menunjukan bahwa kebijakan utang berpengaruh positif dan signifikan terhadap nilai perusahaan artinya bahwa aktiva yang digunakan perusahaan yang sebagaian besar dibiyayai dengan hutang sudah digunakan secara efektif. Kebijakan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan artinya bahwa kebijakan investasi perusahaan menandakan bahwa aset yang digukanakan di masa mendatang yang berupa investasi akan menghasilkan kinerja yang optimal. Kebijakan deviden tidak berpengaruh terhadap nilai perusahaan artinya besar kecilnya deviden bagi investor tidak membutuhkan deviden untuk mengkorvensi saham menjadi capital gain. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan artinya semakin tinggi profit yang dihasilkan, maka semakin tinggi nilai perusahaan yang menunjukan prospek pertumbuhan perusahaan baik dimasa mendatang sehingga investor berminat dalam menanamkan modalnya.Kata kunci :kebijakan utang, kebijakan investasi, kebijakan dividen, profitabilitas, nilai perusahaan
STRUKTUR PEMBIAYAAN DAN PENGARUHNYA TERHADAP PROFITABILITAS BANK MUAMALAT INDONESIA DAN BANK SYARIAH MANDIRI Amalia, Nur; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the financing structure and its influence to the profitability of Bank Muamalat Indonesia and Bank Syariah Mandiri (in 2009-2013 periods). The method uses descriptive quantitative in order to obtain description how large the financing structure and its influence to the profitability of Bank Muamalat Indonesia and Bank Syariah Mandiri. The data collection technique uses secondary data in which the data has been retrieved from the quarterly financial statement which has been published by every syariah bank which has been selected as sample through the website of each bank. The result of research based on the model feasibility (goodness of fit) shows that the mudharabah, musyarakah, murabahah, istishna, and ijarah financing have influence to the profitability. The result of significance (t test) shows that the mudharabah, musyarakah, murabahah, istishna financing have influence to the profitability. Meanwhile, the ijarah financing does not have any influence to the profitability of Muamalat Bank Indonesia and Mandiri Syariah Bank.Keywords: Financing of Profit Sharing, Purchasing, Rent, and Profitability.
KINERJA UNIT PELAKSANA TEKNIS DAERAH PENGUJIAN KENDARAAN BERMOTOR KABUPATEN NGANJUK TAHUN 2014 Asokawati, Ardiana Nungky; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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The purpose of this research is to find out the performance of the Local Technical Implementation Unit (UPTD)Motor Vehicle Testing of Nganjuk District through Value for Money approach. This research is a qualitativeresearch and the object of the research is the Local Technical Implementation Unit (UPTD) Motor VehicleTesting of Nganjuk District about the performance which is stated in the Accountability Report of GovernmentAgency Performance (LAKIP) of 2014. The data collection technique has been done by performing interviewtechnique and documentation whereas the data analysis has been done by using qualitative descriptive approachwhich is carried out by collecting, identifying, describing, analyzing, and making conclusion.Based on the resultof the research, it shows that the Local Technical Implementation Unit (UPTD) Motor Vehicle Testing ofNganjuk District has reached the economic and efficiency level quite well. Although the result of the analysis ofperformance of this agency has already reached, the effectiveness should be directed to success the programs andactivities.Keywords : Value for Money, Economic Performance, Efficiency of the Performance, and Effectiveness of thePerformance.

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