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All Journal Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service Jurnal Kreativitas dan Inovasi (Jurnal Kreanova)
Mildawati, Titik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH STRUKTUR MODAL, SIZE, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Anggraini, Kevin Yulia; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine empirically the influence of capital structure, size, profitability and ownership structure to the firm value. The population is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The samples are 21 companies companies which have been selected by purposive sampling. This research has been carried out by using multiple linear regressions analysis and classic assumption test. These result of the research indicates that size give positive influence to the firm value because company with a large size indicates the company has a high commitment, profitability give positive influence to the firm value because when the company has high level of profit, its firm value will be high. Capital structure does not give any influenceto the firm value, as investors tend to asset the company by taking into account profits. Managerial ownership does not give anyinfluence because of the small numbersof stocksthat are owned by the managerial will make so as decrease the firm value. The institutional ownership does give any influence because large number of stockholders is ineffective in monitoring the manager behavior in the company.Keywords: capital structure, size, profitability, ownership structure, firm value.
PENGARUH ASET PERUSAHAAN, PAJAK PENGHASILAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Jannah, Avin Mar’atul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of company assets, income tax, and corporategovernance mechanism to the earnings management on consumer goods sector manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods. The method has been done by using purposive sampling method and this research is quantitative. The data is the secondary data which is the financial statement and company annual statement. The numbers of samples in this research are 72 observation objects. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS 23rd version application. Based on the result of the research, it shows that the company assets which is proxy by firm size gives positive influence to the earnings management. The income tax gives negative influence to the earnings management. The corporate governance mechanism is proxy by institutional ownership, managerial ownership gives positive influence to the earnings management whereas the proportion of board of independent commissioner and audit committee does not give any influence to the earnings management.Keywords: company assets, income tax, corporate governance mechanism, earnings management.
PENERAPAN KEBIJAKAN PENATAAN DAN SISTEM PEMUNGUTAN PAJAK REKLAME SEBAGAI SARANA PENUNJANG EFEKTIVITAS Darmanto, Dian Wulansari; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the policy of structuring and collecting of advertisement tax in Surabaya city, the data is the primary data. The result of the research analysis shows that the potency of advertisement tax in Surabaya city is considered to be great considering the trading and business which is getting improved. Local Department of Revenue and Fiscal Management (DPPKD) of Surabaya, as the management of local financial management in carrying their tasks and functions is influenced by the environmental factor, both internal and external, and some barriers of tax collection both passive and active resistance. It has been found from the result of analysis taxpayers (WP) do not comply to pay the tax, it can be seen from many advertisements which are delinquent in paying tax on the research location. Based on the result of the research it can concluded that there are many taxpayers (WP) who do not comply to pay the tax, it can be seen from many advertisement which delinquent in paying tax on the research location, the socialization which has been done by Local Department of Revenue and Fiscal Management (DPPKD) of Surabaya is held once a year only, this socialization only discusses about the local own source revenue (PAD) which has been obtained on the previous years, so it is considered to be insufficient in providing information about advertisement tax and many taxpayers (WP) who do not attend to the event, therefore there are many taxpayers (WP) who do not know the information about the collection of Advertisement Tax, and the effectiveness level to the potency of the realization of the revenue of advertisement tax has not optimal yet, since it is influenced by some constraint factors such as Tax Avoidance (paying tax in credit), Tax Evasion (paying the advertisement tax under the real potency).Keywords: Advertisement Tax, Surabaya City and Effectiveness
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Putro, Vinki Permata Sari Utomo; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of corporate social responsibility to the firm value and to test the profitability which moderate the influence of corporate social responsibility to the firm value of mining companies which are listed in Indonesia Stock Exchange. The samples are 13 mining companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods with the number of observations is 52 and these companies have been selected by using purposive sampling method. The results of this research indicates that corporate social responsibility does not give any influence to the firm value, it means that the size of CSR which has been run by the company does not give any influence to the enhancement of firm value. It is caused by the investors in Indonesia tend to buy and to sell stocks without regarding to the long term sustainability of the company. Profitability moderates the influence of corporate social responsibility to the firm value due to the ROE shows the ability of the company in generating profits and the high rate of return of the own capital.Keywords: corporate social responsibility, firm value, profitability.
PENGARUH VARIABEL KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH Istiqomah, Anugrah Mega; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis researchis aimed to examine empirically the influence of bank health performance which consists of nonperformingfinancing, financing to deposit ratio, net operating margin, and the capital adequacy ratio offinancial performance which are measured by return on assets. This research uses quantitative data withpurposive sampling technique that produces 6 Syariah banking in Indonesia, and have published their quarterlyfinancial statements in 2012-2015 periods and havegot complete data associated with the variables which will bestudied.The data is the secondary data, the financial data has been obtained from the official website of BankIndonesia and the official website of the related bank. Tools such as SPSS 20 statistical test is used to determinethe multiple linear regression equation, the classic assumption test, the model feasibility test and hypothesis test.The result of this research indicates that non-performing financial (NPF) give significant and negativeinfluenceto the return on assets (ROA), it indicates that the rise in non-performing financing does not give anyinfluenceto the amount of return on assets whereas finance to deposit ratio (FDR), net operating margin (NOM)give positive and significant influenceto the return on assets (ROA), it indicates that the increase in finance todeposit ratio and net operating margin will increase the return on assets, whereas the capital adequacy ratio(CAR) give positive influence but not significant to the return on assets (ROA), itshows that the capitaladequacy ratio does not give any influence the return on assets.Keywords: Non-performing financing, finance to deposit ratio, net operating margin, capital adequacy ratio,return on assets.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN TERHADAP TINGKAT KESEHATAN KEUANGAN Sukarna, Fanny Noviyanti; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to examine the influence of good corporate governance mechanism and financial performance of the company to the probability of financial distress in manufacturing companies which are listed in Indonesia Stock Exchange. The good corporate governance mechanism includes the board of directors, board of commissioner, managerial ownership, institutional ownership, and the size of audit committee, meanwhile the financial performance includes profitability, leverage and liquidity. This research has been carried out by using 135 sample companies. The sample collection technique has been carried out by using purposive sampling over 2010-2014 periods. The analysis data has been done by using multiple regressions analysis method.The result of this research shows that board of directors, managerial ownership, institutional owner ship, leverage and liquidity do not have any influence to the financial distress, meanwhile the board commissioner, the size of audit committee and profitability have negative influence to the financial distress.Keywords: Good Corporate Governance, Profitability, Leverage, Liquidity, Financial Distress.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP RETURN SAHAM Puspitasari, Yeni; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine 1) the influence of current ratio to the stock return; 2) the influence of net profit margin to the stock return; 3) the influence of return on equity to the stock return; 4) the influence of debt to equity ratio to return stock of pharmaceutical companieswhich are listed in the IDXin 2009-2014 periods. This research is categorized as causal correlational research. The population is the pharmaceutical sector companies which are listed in Indonesia Stock Exchange in 2009-2014 periods. 9 sample companies have been obtained by using purposive sampling and determined criteria, so 54 samples have been applied in this research. The data analysis has been carried out by using classic assumption test, multiple regression, and hypothesis test. The results of the research show that: 1) current ratio does not have any influence to the stock return because this ratio only shows the capability of the company to cover their current liability by using cash so this ratio is not calculated by the investors; 2) Net profit margin has an influence to the stock return because when the net profit margin is getting high, the stock return will be high as well and vice versa; 3) return on equity has an influence to the stock return because when the return on equity is getting high, the stock return will be high as well and vice versa; 4) debt to equity ratio does not have any influence to the stock return because the investors more notice the capability of the company to generate high profit than the debt level.Keywords: Current ratio, net profit margin, return on equity, debt to equity ratio, stock return
PENERAPAN SISTEM MANAJEMEN MUTU ISO 9001:2008 PADA PT. INSERA SENA Kusuma, Niko Permana; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the actual impact of the implementation of quality management system ISO 9001:2008 and its advantage which is gained by PT. Insera Sena. The research object in this research is focused on the implementation of the management system ISO 9001:2008 and it has been carried out by using qualitative descriptive which analyzes some elements of quality audit which has been implemented by the research object which compares with the guideline of quality. The result of the research shows that PT. Insera Sena which builds quality management system based on ISO 9001:2008 has been prepared and examined in order to make it conforms with all activities within the company. In order to ensure the effectiveness on the implementation of quality management system ISO 9001:2008 which has been run is properly controlled and to make continuous improvement, coordination among employees in each department within the company is required to be carried out.Keywords: management system, ISO 9001:2008, manufacturing company
IMPLIKASI PP 46 TAHUN 2013 ATAS PPh BADAN, LABA BERSIH USAHA SETELAH PAJAK, DAN PEREDARAN BRUTO Hakim, Firdaus Miftahul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the calculation of corporate income tax and net profit after corporatetax when it is calculated based on the Law No. 36 of 2008 and the Goverment Regulation No. 46 of 2013 and tofind out whether the implementation of Goverment Regulation No. 46 of 2013 obstructs the enhancement of theamount of gross income of the company or not. The object of the research is PT. Duta Warna Creation which hasgross income less than Rp4,800,000,000,- (Four Billion Eight Hundred Million Rupiahs). This research isdescriptive qualitative research. The results of this research are when the calculation of corporate income taxwhich is based on Goverment Regulation No. 46 of 2013 is used; when the amount of the corporate income taxexpense of PT Duta Warna Creation is higher than the calculation which is based on the Law No. 36 of 2008, sothe net profit venture after tax based on the calculation of Goverment Regulation No. 46 of 2013 will be smallerthan the calculation that is based on the Law No. 36 of 2008. And the amount of the increasing gross incomeevery years has increased so the implementation of these rules do not become the obstacle to the enhancement ofthe gross income of PT. Duta Warna Creation.Keywords: Goverment regulation no. 46 of 2013, corporate income tax, law no. 36 of 2008
PENGARUH STRUKTUR KEUANGAN TERHADAP KEMAMPUAN PEROLEHAN LABA DALAM LQ 45 Ramadhianti, Arina; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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The purpose of this research is to test empirically and to analysis the influence of assets structure, firm size and capital structure to the profit gain ability (ROA) on the company which is incorporated in the LQ 45 Index in Indonesia Stock Exchange in 2009-2012 periods. Multiple linear regressions are used in this research with the samples are 19 companies which are incorporated in LQ 45 index in Indonesia Stock Exchange in 2009-2012 periods. The secondary data has been obtained from Indonesia Stock Exchange Corner of STIESIA Surabaya. The SPSS program 2.0 versions are used as analysis technique. The result that has been obtained based on the goodness of fit test shows that the regressions model is feasible to be use in order to predict the influence of assets structure, firm size and capital structure to the dependent variable that is profit gain ability (ROA) on the companies which are incorporated in the LQ 45 in Indonesia Stock Exchange in 2009-2012 periods. The determination coefficient test (R2) has large contribution since the result of output of SPSS 20 is 0.495 or 49.5% whereas the result of multiple correlation coefficient (R) is 0.566 or 56.6% and its relation is quite firm. Hypothesis test partially generates the result of firm size and capital structure variables have positive influence to the profit gain ability (ROA) on the companies which are incorporated in Indonesia Stock Exchange in 2009-2012 periods whereas the assets structure variable does not have any influence to the profit gain ability (ROA).Keywords: Assets Structure (TANG), Firm Size, and Capital Structure (DER) and Return on Assets (ROA).
Co-Authors - Lussiana Agung Kristiawan Agustina Dianova Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Bambang Suryono Budi Riharjo, Ikhsan Cahyaning Novitasari, Cahyaning Choirunnisa Choirunnisa, Choirunnisa Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Iffah Qonitah Ikhsan Budi Rihardjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia L Lussiana Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Nenny Syahrenny Nenny Syahrenny Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Permatasari, Isti Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila tri yonowati Triyonowati Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wismandana, Nicho Budi yahya yahya Yuliana Anggreani Dua Delang Kolit