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The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 570 Documents
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Determinants of Financial Distress in Property and Real Estate Companies Inggriyani Wilda Utami; Titis Puspitanigrum Dewi Kartika
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1705

Abstract

This study aims to examine the effect of financial ratios, consisting of operating capacity, quick ratio, working capital, and cash flow to sales, on financial distress. Financial distress is an interesting topic to discuss because research on this factor can predict the company’s survival. In general, financial distress can be measured by analyzing financial statements. Financial statements are very useful for the companies to find out their financial position as the results of their operations in a given period. This study used the population concerning property and real estate companies listed on the Indonesia Stock Exchange in the period 2015-2017. This study used a purposive sampling technique for getting the sample. The population consists of 99 companies that meet the criteria as stipulated for the sample selection. The analytical method used is logistic regression with a significance level of 0.05. The test results in this study indicate that operating capacity has an effect on financial distress, while quick ratio, working capital and cash flow to sales have no effect on financial distress.
A study on the zakat and infaq or sodaqoh accounting application under SFAS 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya Siti Wasila; Nanang Shonhadji
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.332

Abstract

This study aims to evaluate the reporting and the application of zakat accounting and its effectiveness under the Statements of Financial Accounting Standard (SFAS) No. 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya. This study used the method of primary and secondary data. The primary data were obtained through indepth interviews regarding the accounting and financial reporting of the foundation. The result shows that the accounting which is based on Islamic Syariah has a great impact on the humanitarian aspects of the accounting of zakat and infaq or sodaqoh. Thus, the accounting of zakat and infaq or sodaqoh stimulates the individual behavior across the environment to be always transformational. The accountability established within the organization includes physical, moral and spiritual aspects. The physical aspect of this research is the financial statements while the moral and spiritual aspectsare the realization of organizational accountability to God by trying to run its activities based on syariah. For further studies, the researchers should not only focus on one basic course, but also on the basis of social funds in Al-Falah foundation Surabaya as the house of sodaqoh, wallet for the poor, etc. that has also adopted SFAS No. 109 in its financial statements. Beside, the information should be in the long term in order to get effective and efficient information for a better result.
Exploring accounting control for cash revenue and disbursement in micro enterprises Nur'aini Rokhmania; Nurul Hasanah Uswati Dewi; Pepie Diptyana
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2036

Abstract

This study aims to describe the implementation of accounting procedures and internal control in micro enterprises. The research data were obtained from source persons consisting of micro business owners 'LBB Surabaya' and 'Travel Pahlawan', employees, and customers. The data were analysed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between company’s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data.
The effect of intellectual capital on the financial performance of insurance companies listed on the Indonesia Stock Exchange (ISE) Putri Alif Arifa; Nurmala Ahmar
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.852

Abstract

The purpose of this study is to analyze the effect of Intellectual Capital (VAICTM), with major components of physical capital (VACA), human capital (VAHU), and structural capital (STVA), on financial performance, with indicators of Return on Assets (ROA) and Return on Equity (ROE). Data are taken from 10 insurance com-panies listed on the Indonesia Stock Exchange for four years, 2010-2013. The support-ing data include reference books and journals of previous researches. The data analysis is conducted using Partial Least Square (PLS). The results show that intellectual capital (VAICTM) has significant effect on the financial performance. Physical capital (VACA) and human capital (VAHU) are significant indicators for VAICTM. Mean-while, structural capital (STVA) is not significant. The indicators of financial perfor-mance, both ROA and ROE, are significantly affected by intellectual capital for four years.
PANDANGAN PEMILIK BADAN USAHA ISLAM TERHADAP AKUNTABILITAS DAN MORALITAS Nurhidayah Chairany Permatasari; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.41

Abstract

In this accounting, it is aimed at providing economic information that is used as one basis fordecision making. Many academics and practitioners tend to ignore that accounting is also amedia for accountability. It is shown from the widespread practice of earnings managementin various economic entities. Islamic accounting is considered a new discourse in the scienceof stating the consistency of accounting for accounting purposes as a media ofaccountability. Such condition enables this researcher to conduct research in deep analysison the view of the owner of a Islamic business entity for the aspects of accountability andmorality. This research is a qualitative research using phenomenological approach which isto examine the awareness of one's perspective about things. This study used a simplequalitative analysis of the process of data reduction, data display, and conclusion drawing.Views of the owner of a business entity towards accountability and morality of Islam are fair.It is also the fact that they do not regard the abuse of trust and responsibility is a naturalthing. It is assumed that accountability and morality are important and they should beimplemented. With a view from the respondents, it is believed that Islamic accounting isproved to be a suitable alternative for solving the problem of accountability and morality ofconventional accounting
The testing of the effect of belief-adjustment model and framing effect on investment decision making by using long series account-ing information Rika Nur Aftari Latief
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.955

Abstract

The objective of this research is to examine the differences in investment decisions made by non-professional investors when the information provided is presented in some differ-ent ways. Belief-adjustment model (information order and disclosure pattern) and fram-ing effect are pretended in some factors, which influence investors to make different deci-sions. Design of experiment for this research is 2×2×2. Participants involved in this research are 111 undergraduate students of STIE Perbanas Surabaya majoring in Ac-counting and Management. The statistical method used in this study is independent sample t-test or mann-whitney u-test. The results show that either step-by-step or end-of-sequence presentation patterns can cause recency effect, and it is greater for sequential condition than simultaneous condition. But, the result is inconsistent for end-of-sequence pattern which in some conditions can caused no order effect. In another side, the result also proves that framing effect can influence investor’s consideration in deci-sion making.
The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2007-2011 Dea Nikki Rona; Luciana Spica Almilia
The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.205

Abstract

The purpose of this study is to empirically examine the influence of intellectual capitalproxied by human capital, structural capital, and physical capital which can affect thecompanys financial performances measured by return on equity (ROE), earning pershare (EPS), and operational profit margin (OPM). The population of this research iscompanies listed in Indonesia Stock Exchange period 2007-2011 and meet the criteriafor the samples in this study. The sample selection is using purposive samplingmethod and obtained 60 companies as the samples. The results are as follow: intellectualcapital (VAICTM) significantly affects the financial performance of the return onequity (ROE) and operational profit margin (OPM) variables reinforced the companysmodest size, while the intellectual capital (VAICTM) has no affect on earningper share (EPS).
Analysis of factors affecting tax avoidance and firm value Mayke Kristika Antony; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1538

Abstract

The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value. 
RANCANGAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ STUDI KASUS PADA PERUSAHAAN ROKOK KETAPANG JAYA TANGGULANGIN SIDOARJO Patricia Imelda; Soni Agus Irwandi
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.323

Abstract

In the procurement of raw material inventory, the company can not be separated from the design, control, and processing of raw materials that cover many functions: purchasing function, irregularities or warehousing, production and accounting administration. EOQ method can be applied in the company of Ketapang Jaya to manage the inventory of raw materials. Besides that, it also enables them control their inventory in the optimum volume and efficiency. Therefore, this paper tries to find out the way of how companies implement the draft inventory of raw materials when using the EOQ method to improve cost efficiency. It is also expected to be able to measure and find out the inventory of raw materials by using the EOQ method as a means to improve the cost efficiency of raw materials at Tobacco Company of Ketapang Jaya. The methodology used in this research is interviews, observation, and documents (secondary data). Beside, it also conducts a descriptive analysis both qualitatively and quantitatively by comparing the EOQ method and traditional methods. It can be conducted that using the EOQ method, it can increase the productivity optimally and efficiently for the use of raw materials.
The effect of comprehensive income disclosure on capital costs, earnings quality, and profitability Akbar Abdi Negara; Luciana Spica Almilia Almilia
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.644

Abstract

This study was induced by the change from SFAS 2009 to SFAS 2012. One of the changes contained in SFAS No. 1 states that comprehensive income statement is an additional component of other comprehensive income. The study aims to determine whether there are differences in the capital cost, earnings quality, and profitability be-tween companies that report comprehensive income statement and companies that do not report comprehensive income statement. The sample of the study consists of 120 manu-facturing companies listed on the Indonesian Stock Exchange (BEI) in 2012. It uses Statistical test that is the Mann Whitney test due to the data, which were not normally distributed. The results of the research indicate that the significance level of capital cost variable is 0.038, earnings quality variable is 0.192, and profitability variable is 0.029. Therefore, it can be concluded that there are differences in the level of capital cost and profitability between companies that report comprehensive statements and companies that do not report comprehensive income statement. On the contrary, there is no differ-ence in the level of earnings quality between companies that report comprehensive in-come statement and companies that do not report comprehensive income statement.

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