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Journal : Jurnal Ilmu dan Riset Akuntansi

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ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL PONDOK ASRI ARIFIANTO, TEGUH; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
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In the modern era with tight competition, cost distortion will occur when the calculation of room baseprice is not exactly right. It has made the management party requires more accurate method in determiningroom base price. This method is Activity Based Costing since this method charges cost based on the activities soits accuracy level is better. This research has been conducted at Hotel Pondok Asri and qualitative research withdescriptive approach and 2014 company data. The data collection has been carried out in three stages: first stage,direct observation is conducted directly to the room service activities; second stage, conduct interview to themanager about the hotel services and third stage, conduct documentation by recording and data collecting andthe amount of cost. Based on the result of the analysis about the comparison of the calculation of traditionalmethod room base price and Activity Based Costing for room types i.e. Standard A, Standard B, Standard C andFamily Room when it is done by using Activity Based Costing, the room base price is low. Meanwhile, the roomtype i.e. Penthouse indicates high cost of room base price. Activities in Activity Based Costing System becomesthe point of cost accumulation i.e. costs are traced to activities and these activities are traced to products whichare based on the use of products.Keywords: Room base price, activity based costing, activities
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fista, Bela Febriana; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTHigh firm value has become the desire of the owners of the company, because high value reflects the prosperity ofthe shareholders as well, and the management company should strive to maximize the prosperity ofshareholders. This research is aimed to find out the influence of dividend policy, sales growth, profitability andfirm size to the firm value. The population is go public telecommunication companies which are listed inIndonesia Stock Exchange, the sample collection techniques has been done by using purposive sampling and thesamples are 5 companies, and the observations period in 2011-2015. The data is the secondary data usingfinancial statement data. The analysis technique has been carried out by uising multiple linear regressionanalysis. The result of this research uses model feasibility test shows that the models are feasible to be used forthe following research, and the hypothesis test has been done by using t-test shows that dividend policy, salesgrowth, profitability and firm size give significant and positive influence to the firm value.Keywords: Dividend policy, sales growth, profitability, company size, the value of the company
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY Fatmawati, Hanna Rossita Septiwulan; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTInvestment decision is a problem which is commonly encountered by investors. In conducting investment, investors should know in advance a bout the state of the performance of the company and the relevant information about the financial condition of a company. The financial performance reflects one of the performances of the company. The financial performance of the company can be measured by using the financial statement of the company. Good financial performance will give an impact to the stock prices. The samples in this research have been obtained by using purposive sampling on real estate and property companies which are listed in Indonesia Stock Exchange in 2011- 2014 periods and based on the predetermined criteria 29 real estate and property companies have been selected as samples. The analysis method has been done by using multiple linear regressions analysis and the SPSS software tool. The result of the research shows that the return on asset which gives significant and positive influence to the stock price. Net profit margin which does not give any significant and negative influence to the stock prices. Debt to asset ratio does not give any significant and positive influence to the stock prices. Price earnings ratio which does not give any significant and positive influence to the prices. And simultaneously return on assets, net prof it margin, debt to asset ratio and price earnings ratio give significant influence to the stock prices.Keywords: Return on Asset, Net Profit Margin, Debt to Asset Ratio, Price Earnings Ratio, Stock Price
ANALISIS PERBANDINGAN PENGGUNAAN BAHAN BAKU UNTUK MENENTUKAN EFISIENSI BIAYA Qur’any, Vidyas Anjarisma; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research has been carried out at PT. Rendjani Metalindo which is the manufacture of mechanical chairindustry in which its primary raw material is steel sheet and the source of purchase is import. This research ismeant to find out which one of the costs of raw material is more efficient in using imported and local rawmaterial. In general, the decision making of the purchasing of raw material on manufacturing companies ismeant to minimize the cost and to maximize the profit in a certain period. To carry out the research, qualitativemethod and primary and secondary data collection technique i.e. observation, interview, and documentation atPT. Rendjani Metalindo have been applied in this research. The data analysis technique has been carried out byusing descriptive analysis in which the cost efficiency of raw materials can be determined by comparing the totalcost of use of imported and local raw material. The result of the research shows that 18.26% efficiency has beengained by using local raw materials when it is compared to the use of imported raw material. One of the factorswhich gives influence to the efficiency of local raw material is that there is no surcharge element in purchasing.The high cost of imported raw material occurs due to import duty, article 22 income tax, freight forwarding,local transportation, and anti-dumping cost which is beared by the company during the occurrence ofpurchasing process.Keywords: Cost efficiency, Imported raw material, Local raw material, Decision making.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN Andreanto, Yohanes; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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The demand for the enhancement of revenue, awareness and taxpayer compliance and some improvements and the fundamental changes in all aspects of taxation has become the reason for tax reform. The reformation of tax administration which has been carried out by Directorate General of Taxation as the manifestation of the enhancement of service quality of taxation to the taxpayer one of them is the development of the tax payable report by using modern taxation administration. The manual taxation administration system is considered to have some weaknesses particularly for corporate taxpayer who conducts many transactions has to enclose documents (hardcopy) in quite large amount to the KPP. This research uses quantitative method which is carried out by conducting survey, the population is all corporate taxpayers in the environment of Kantor Pelayanan Pajak Pratama Surabaya Sawahan with anincorporated status PT (Perseroan Terbatas). The data is the primary data which has been done by issuing questionnaires to the corporate taxpayers which match with criteria to be selected as respondents. Overall, the result of the research i,e. Organization structure, organization strategy, organization procedure, and organization institution which are included in indicators of modern taxation administration at KPP Pratama Surabaya Sawahan has positive influence to the rate of compliance of corporate taxpayers.Keywords: Modern tax administration, compliance of taxable employer, corporate taxpayers.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Siregar, Rifka; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to find out the influence of corporate characteristics on corporate tax avoidance. The samples are 33 manufacturing companies which are listed in IDX and the sample collection technqiue has been done by using purposive sampling. The independent variables consist of profitability, leverage, size, capital intensity, and inventory intensity, the dependent variable in this research is tax evasion. The analysis technique employs multiple linear regressions analysis. The result of the research shows that leverage variable has significant influence on tax avoidance, a company which has high tax burden can carry out tax savings by increasing debt. Size has significant influence on corporate tax evasion practices, these companies encounter political power theory due to these companies have sufficient resources to take advantage of the political process which can benefit them and perform aggressive tax planning activities in order to obtain optimal tax savings. Variables i.e. profitability, capital intensity, and inventory intensity do not have any significant influence on corporate tax avoidance.Keywords: Characteristics of a company, Tax Avoidance, Political Power Theory
PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN LQ 45 Kumalasari, Andini; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is aimed to examine the influence of good corporate governance and dividend policy to thefirm value through the annual financial statements which have been prepared by the LQ-45 companies which arelisted in Indonesia Stock Exchange. The good corporate governance mechanism is proxy by managerialownership, institutional ownership, independent commissioner and audit commitee. The population has beenobtained by using purposive sampling method to the LQ-45 companies which are listed in Indonesia StockExchange in 2013-2015 periods and based on the predetermined criteria, 54 companies in LQ-45 have beenselected as samples. The analytical method has been carried out by using multiple linear regression analysis andthe SPSS (Statistical Product and Service Solutions). The result of the research shows that institutionalownership, independent commisioner and dividend policy give positive and significant influence to the firmvalue. The result of managerial ownership shows negative and significant influence to the firm value.Meanwhile, the audit commitee does not give significant influenceto the firm value. Simultaneously,independent variables gives significant influence to the dependent variable.Keywords: good corporate governance, dividend policy, firm value.
PENGARUH KEPEMILIKAN SAHAM, KEBIJAKAN DIVIDEN, TANGIBILITY, SIZE, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Laksana, Intan Frintia; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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Capital structure is an important issue for the company. Good or bad of the capital structure has direct effect to the financial position of the company. In order to deal with this problem, a company should find some alternatives of the selected fund sources. Financial manager should determine the optimal capital structure i.e. the combination of debt and equity which can maximize the firm value. The purpose of this research is to test the influence of stock ownership (managerial ownership and institutional ownership) dividend policy, tangibility (assets structure) firm size and profitability to the capital structure. The sample collection technique has been done by using purposive sampling method, and based on the determined criteria, 45 companies have been selected as samples. This research applies classic assumption test and multiple linear regressions analysis test which has been done by using statistic test of SPSS 20 version. The result of this research shows that institutional ownership, tangibility (assets structure) and firm size have positive influence to the capital structure. The dividend policy and profitability has negative influence to the capital structure. Meanwhile, managerial institution does not have any influence to the capital structure.Keywords: Stock Ownership, Dividend Policy, Tangibility (Assets Structure), Profitability, Capital Structure.
PENGARUH PERENCANAAN PAJAK DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Yuono, Citra Ayuning Sari; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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Every company has objectives to give prosperity to the stakeholders by maximizing the firm value. In order to create optimal prosperity of the stakeholders, the company is required to use their resource efficiently, to operate on optimal productivity level, and to manage the tax expense properly. A company, in its process to achieve their objectives, it might be possible that the manager will act opportunistically by taking personal profit before the interest of the stakeholders has been fulfilled, therefore good governance is required so that the objectives can be realized appropriately, and the management performance can be supervised and monitored so that fraud does not occur in the financial statements of the company.This research is meant to find out the influence of tax planning and corporate governance to the firm value. The analysis technique has been done by using multiple linear regressions, F test, and t test and coefficient determination. Based on the result of this research, it shows that tax planning and audit committee have significant and positive influence to the firm value. Meanwhile, the managerial ownership, institutional ownership, and independent commissioner do not have any influence to the firm value. Based on the result of this research, the investors should observe the tax planning and composition of audit committee of the company as the information in investment decision making, because it describes the prospect of the company in the future.Keywords: tax planning, corporate governance, firm value
ANALISIS KINERJA MENGGUNAKAN PENDEKATAN BALANCED SCORECARD (PADA PT ARMADA INTERNATIONAL MOTOR) Sari, Devi Novita; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTPerformance assessment method which can assess company performance accurately and holistically is required in dealing with the current complex business environment. Balance Scorecard is one of the methods which can be applied in this matter. Balance Scorecard is a performance assessment tool which combines financial non-financial performance standard. Measures the performance from four perspectives, i.e.: financial perspective, customer perspective, internal business perspective, and growth and learning perspective. Therefore, this research is meant to find out the performance of PT Armada International Motor Surabaya branch by using Balanced Scorecard method since PT Armada International Motor has not implemented the Balanced Scorecard method. The researcher applies qualitative research which is a non-hypothesis research, so a hypothesis is not necessary to be formulated. The data collection technique has been carried out by performing observation, interview, documentation, and questionnaires. The result of the research shows that financial perspective during three years experienced degression. Customer perspective in which during three years the company could not maintained their customer. The internal business process perspective shows that every year the company has performed innovation in order toi improve their product quality. The growth and learning perspective in which during three years the sales experienced degression.Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business perspective, growth and learning perspective.
Co-Authors AMELIA, INNA RIZKY Bela Febriana Fista, Bela Febriana Citra Ayuning Sari Yuono, Citra Ayuning Sari Devi Novita Sari Dewi Ernawati, Dewi Fatmawati, Hanna Rossita Septiwulan Hidayah, Norma Ichwan, Fith yuniar Intan Frintia Laksana, Intan Frintia Kumalasari W, Intan Kumalasari, Andini Ningsih, Rizki Nurdiyah Novitasari, Bunga Nur Diana Kholidah, Nur Diana Puspita, Wike Churnia Qur’any, Vidyas Anjarisma Rhosita, Rhosita Rifka Siregar, Rifka Susanti, Indiska Dwi Nury Tadzkirotul Latifa, Tadzkirotul TEGUH ARIFIANTO, TEGUH Utami, Indah Setya Warda, Zuhrotul Windyasari, Herlina Raiza Yaniar, Mochammad Rifky Yohanes Andreanto, Yohanes