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Jurnal Riset Akuntansi Dan Bisnis Airlangga

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Published by Universitas Airlangga

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Core Subject : Economy,

Economics, Econometrics & Finance

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Articles 54 Documents

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PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015) Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable. This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS). The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry. Keyword : audit tenure, auditor size, audit specialization industry, audit capacity stress, earnins management

AKUNTANSI LINGKUNGAN SEBAGAI STRATEGI PENGELOLAAN LINGKUNGAN DAERAH WISATA GUNUNG IJEN KABUPATEN BANYUWANGI Izzato Millati
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose of this study was to explore the Environmental Accounting as a management strategy of the Mount Ijen. The Mount Ijen is a tourism icon that has been recognized by the international community because of natural potentials that exist at the Mount Ijen, however, with increasing image ijen Internationally it also increases the number of tourists who visit the Mount Ijen, be it tourists in domestic and foreign. Increasing the number of tourists also have an impact, be it positive or negative impact. So it needs proper management so Ijen volcano could become sustainable natural tourist areas. This study uses a qualitative method by collecting data through interviews, observation and collection of related documents, and then analyzed using SWOT analysis, so that can know the strengths, weaknesses, opportunities, and threats. The results of this research is to know that environmental accounting is an appropriate strategy in the management of the Mount Ijenenvironment.Keyword : Environmental Accounting, tourism, strategy

PENANGANAN TUNGGAKAN DANA BERGULIR (NON PERFORMING LOAN) PASKA PELAKSANAAN PNPM MANDIRI PEDESAAN Siti Nuraini
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose of this research to looking for handling problems after the implementation of PNPM Mandiri Rural especially for arrears (non performing loan) revolving funds that has become asset the community. For the first time, monitoring and evaluation originally carried out by the external but after the program is will be by the community.This research used methodology qualitative to technique observation, interviews and focuss group discussion (FGD).This result indicates that the development of asset revolving funds activity management units (UPK) is 56 %.Arrears revolving funds accidents was at the beginning of the program because the weak of institutional and monitoring to the beneficiaries.Handling arrears (non performing loan ) should be conducted in a family spirit have not yet decided to the police.This advice especially to the local government is to supervision and strengthening institutional owned by the activity management units (UPK) because revolving funds managed quite large and gave benefits received by the public is also quite a lot Keyword : Activity management units (UPK), arrears, revolving funds

EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK Anindya Retno Wardhani; A.A Gde Satia Utama
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of the institution body that appointed by the Government to carry out the collection and remittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended by PMK No. 136 / PMK.03 / 2012). WAPU VAT collection and deposit system are inefficient because it requires a lot of time and effort when it comes to input the data entry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Three steps activities need to be done more than once. Therefore, Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak need the collection and remittance of the WAPU VAT system that sufficient to improve the efficiency of tax suboffices performance.This research aims to design the accounting information system for collecting and depositing process WAPU VAT. WAPU VAT Deposit using e-tax payment application are expected to overcome the problems that will arise in the WAPU VAT system deposit.Exploratory qualitative approach with case study method chosen in order to dig up the real problem occurs and find a solution. This research are expected to contribute significantly towards Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak as a research subject. In addition, the implementation of draft e-tax application payment system are expected to improve efficiency process of collection and remittance of WAPU VAT. Keyword : System Design, Wapu VAT, Efficiency, e-tax payment

PENGEMBANGAN POTENSI PARIWISATA, EKONOMI LOKAL BERBASIS E-COMMERCE KAWASAN WISATA GUNUNG IJEN KAB. BANYUWANGI Riski Isminar Ardianti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The era of globalization make the move into tourism industry's largest and strongest in the financing of the global economy. The development of tourism has three functions Promote the economy; Maintaining the national identity and preservation of function and quality of the environment; foster a love for the homeland and the nation. Rapid technological advances that make more rapid dissemination of information. The purpose of the study is to examine the promotion of e-commerce can increase the number of tourist visits in the tourist area of Mount Ijen and through the increase in traffic would improve the welfare of local communities. The study population was a tourist visitor Mount Ijen by taking the sampling method using a random sampling of 350 samples, data collection techniques using questionnaires and interviews. Methods of qualitative and descriptive analysis using bivariate analysis. The results of this study indicate that the tourism promotion Ijen crater through e-commerce can increase the number of tourist visits. Ijen crater tourism information through the Internet easier and cheaper to obtain travel information. With the increasing number of tourist visits Ijen crater members positive impact on the welfare of local communities, especially sulfur miners who were around tourist sites Mount Ijen. Keyword : E-commerce, Tourism, local economic

PENGARUH PRODUK DOMESTIK BRUTO DAN INFLASI TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA TAHUN 2002-2009 Panji Kusuma Prasetyanto
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to determine (1) Effect of Gross Domestic Product on Stock Price Index (IHSG) in Indonesia Stock Exchange (BEI) in 2002 to 2009, (2) Effect of Inflation on Stock Price Index (IHSG) in Indonesia Stock Exchange (BEI) in 2002-2009. The population in this study is the price index of all shares listed on the Stock Exchange (BEI) from 1 January 2002 until 31 December 2009. The samples in this study using saturation sampling or sample census. Data collection technique used documentation techniques. Analysis of the data in this study using four types of test, namely: (1) descriptive statistics, (2) the classical assumption, (3) a regression test and (4) test the hypothesis. This study using SPSS version 17.0 for data processing. The results showed that (1) the Gross Domestic Product significant positive effect on the t-count IHSG 10.793 and 0.000 significance, (2) Inflation had no significant effect on IHSG by t-test 1.942 and 0.062 significance. Keyword : Stock Price Index (IHSG), Indonesia Stock Exchange (BEI)

MENGUAK PERMASALAHAN PERPAJAKAN ECOMMERCE DI INDONESIA DAN SOLUSI PEMECAHANNYA Resha Dwiayu Pangesti Mulyono
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This article was written to provide opinions on the taxation of e-commerce in Indonesia from the perspective of government policy by using literature study through information obtained through regulations, documents and supporting data. The purpose of writing this article is to provide feedback on e-commerce taxation that occurred in Indonesia with various types of valuations such as transactions and how e-commerce is done in order to find the gap how to levy taxation of e-commerce activities.Research method used is through the review literature review and the previous research then do the analysis to give an opinion. The result of the research is the revenue authority has an important role in realizing the full potential of ecommerce. According to SE-62 / PJ / 2013 there are four types of e-commerce.In Indonesia in the provisions of the applicable Income Tax Law is article 23/26, provided that the payment is received by a state taxpayer who does not have a P3B with Indonesia. Establishment of a regulatory body is required to monitor the traffic of communication through the internet to prevent the occurrence of crime in cybercrime.Keyword : E-commerce Transactions, Indonesian taxes, OECD Models

E-MONEY BANYUWANGI TOURISM : QR CODE SEBAGAI ALAT TRANSAKSI DI WISATA PULAU MERAH Yashinta Setyowati; Ayu Nadia Ramadhani; Muhamad Bayu A; Debby Ratna Daniel; A.A Gde Satia Utama
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to design a sales system using QR Code as a means of transactions in the tour of Red Island. One of the tourist attractions in Banyuwangi often visited by foreign and domestic tourists is the Red Island. The advantages of the Red Island is the waves that are always stable for surfing, clean and conducive environment, and amazing scenery. However, due to the large number of visitors, it is not comparable with the sellers and service providers, the low educational background makes local residents difficult to communicate especially with foreign tourists. This research uses qualitative exploratory and action research methods conducted in Pulau Merah. Data collection is done through interviews and in-depth observation. Data analysis is done to generate a system requirement that will be designed. The result of this research is the design of sales accounting information system using QR Code as transaction tool. The contribution of this research is to increase the income of the people around Red Island, as well as local government through tax revenue, also to improve the competitiveness of Red Island into a natural tourist area of technology. Keyword : E-Money, QR Code, Accounting Information System of Sales, EBusiness

PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Isabella Permata Dhani; A.A Gde Satia Utama
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose of the research is to obtain empirical evidence about the impact of growth, capital structure and profitability to firm value. The sample in this research is manufacturing company which listed in Indonesia Stock Exchange during the period of 2013 –2015. The source of the data of this research was conducted from annual report and sustainability report. This research is using quantitative approach with multiple linear regression analysis method. The result in this research found that growth effect positively to firm value, capital structure effect negatively to firm value and profitability effect positively to firm value.Keyword : Growth, Capital Structur, Profitability, firm value

PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Nurshadrina Kartika Sari; Edi Turjono; Nanda Widaninggar
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards) as the global financialstandards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.Keyword : Earnings Management, IFRS, Loan Loss Provision, Government Bank.

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