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AKUNTANSI PENERIMAAN PAJAK PARKIR DAN RETRIBUSI PARKIR DI KABUPATEN MALANG Kumalasari W, Intan; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out whether the Revenue Accounting in Malang Regency Government is in compliance with the accrual-based SAP based on Government Regulation No. 71 of 2010 in recording and reporting the revenues of parking taxes and parking retribution. Qualitative research. The research data has been obtained from observation, documentation and interviews with the parties which are relevant to this research. The object of this research is the parking taxes and parking retribution on the Budget Realization Report in 3 (three) year periods i.e. 2012-2014. This research is conducted in Malang Regency Government in the DPPKA and the DPKI of Malang Regency. The research it shows that the recording accounting of the revenues of parking taxes and parking retribution which has been made by DPPKA and DPKI of Malang Regency has been prepared and presented based on the SAKD by the Regulation of the Minister of Home Affair No. 13 of 2006. In the local financial, The government of Malang Regency has not implemented the accrual-based SAP yet and they still implement cash based to accrual. The cash based is for the recognition of revenues, expenditures, and finances in the budget realization report and accrual based is for the recognition of assets, obligations, and equity fund in balance sheet.Keywords: Parking Taxes, Parking Retribution, Government Accounting Standard
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ernawati, Dewi; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
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A company through its financial manager should beable to run its function in managing financeproperly and as efficient as possible. The standard which is used to assess the success of a financialmanagerin managing the finance of the company is from the firm value. The firm value can reflect thecondition of the company. There are many factors which can determine the firm value. This research isconducted to test the influence of profitability, leverage, and firm size to the firm value on themanufacturing companies which are engaged in the field of consumer goods industry which are listedin Indonesia Stock Exchange.The samples are 22 manufacturing companies which are engaged in thefield of consumer goods industries which are listed in Indonesia Stock Exchange. The sample collectiontechnique has been carried out by using purposive sampling technique. The data is the secondary data.The data analysis has been carried out by using classic assumption test, the multiple regressionsanalysis and the hypothesis test which is done by using t test and F test with the level of significance5% are used as the data analysis technique.The result of the analysis shows that profitability haspositive influence to the firm value, with the significance value 0.000 is smaller than α = 0.05 and theregressions coefficient is 0,074. The leverage has negative influence to the firm value, with thesignificance value 0.097 is bigger than α = 0.05 and the regressions coefficient is -1.641. The firm sizehas positive influence to the firm value with the significance value 0.000 is smaller than α = 0.05 andthe regressions coefficient is 0.353.Keywords: Profitability, Leverage, Firm Size and Firm Value.
PENENTUAN BIAYA PEMERIKSAAN DENGAN METODE ACTIVITY BASED COSTING PADA LABORATORIUM KLINIK PRIMA Utami, Indah Setya; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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At this time the competition in the business world is not come from local competitors but it also comes from international competitors. In order to win the competition, companies must have high competitiveness in characterizing qualified product and cost effectiveness. This research is meant to find out the implementation of activity based costing in determining the laboratory diagnostic service cost at Laboratorium Klinik Prima accurately. The activity based costing method is conducted by identifying activities and correlating it with cost driver to calculate cost pool rate in the allocation of overhead cost, so cost distortion does not occur in the determination of diagnostic cost. The result of this research shows that the implementation of activity based costing method in determining the diagnostic cost will result more accurate cost so it is feasible to be applied by Laboratorium Klinik Prima for the hematology diagnostic cost is Rp30,700,88; chemical clinic cost is Rp29,081,18; immunology cost is Rp32,044,63 and microbiology cost is Rp29,528,26.Keywords: activity based costing, cost pool rate, cost allocation, cost distortion.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Ichwan, Fith yuniar; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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The use of own capital will be the burden to the total risk of the company and it becomes assurance for the creditors. Meanwhile, foreign capital is a capital which comes from the creditor and it is an account receivable for the related company. The purpose of this research is to find out the influence of firm size, asset structure, and profitability to the capital structure on automotive companies which are listed in Indonesia Stock Exchange. The samples are 10 automotive companies which are listed in Indonesia Stock Exchange (IDX) and quantitative is the method which used in this research, the data is the secondary data which is in the form of audit financial statement. The quantitative research method is used as the data analysis technique which is done by performing descriptive research, meanwhile the multiple linear regressions is used as the analysis technique. The result of the research shows that the coefficient determination value is 37.8% and each of asset structure, firm size, and profitability variable has significant influence to the capital structure. Meanwhile, 62.2% of the disclosure of capital structure can be explained by the others variable outside of this research model. The result of hypothesis test is the influence of asset structure, firm size and profitability variables which have positive influence to the capital structure with its significance value is less than α (0.05).Keywords: Firm Size, Asset Structure, Profitability, and Capital Structure.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, DAN COLLATERAL ASSET TERHADAP KEBIJAKAN DIVIDEN Windyasari, Herlina Raiza; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTDividend policy is important not only because it is related tothe interests of the company, but it is also related to the interests of the stakeholders as well. The decision is made in the dividend policy whether the profit which has been gained by the company will be shared to the stakeholders as dividend or will be held as retained earnings in order to be used as the investment financing in the future. This research is meant to examine the influence of return on asset, debt to equity ratio, and collateral asset to the dividend policy. The samplesin this research are banking sector companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sample collection technique has been done by using purposive sampling. The data analysis method has been carried out by using multiple linear regressions analysis. The result of this research shows that (a) return on asset give positive influence to the dividend policy, (b) debt to equity ratio give positive influence to the dividend policy, (c) collateral asset give negative influence to the dividend policy.Keywords: Return on asset, debt to equity ratio, collateral asset, dividend policy.
EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENERIMAAN KAS ( STUDI PADA DPPKAD KABUPATEN GRESIK ) AMELIA, INNA RIZKY; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Revenue, Finance and Assets Gresik Regional is suitable with the regulations which are described in local taxrevenue by using legitimate documents and involving the parties which are associated with the system and theprocedures for cash receipts has been carried out in accordance with the prevailing regulation. In addition, theoversight and the accountability system and procedures for cash receipts at the Departement of Revenue, Financeand Assets of Gresik Regency is transparent and accountable so that in the implementation of internal control inthe system and the procedures have already adequate. The research method is using qualitative descriptive analysismethod. It can be concluded that the implemtation of system and procedures for cash receipts are carried out at theDepartement of Revenue, Finance, and Assets Management of Gresik Regency has been carried out properly andsuitable with applicable regulations.Keywords : Implementation, System and Procedures, Cash ReceiptS, Internal Control.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH Ningsih, Rizki Nurdiyah; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
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Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, pemanfaatanteknologi informasi, sistem pengendalian intern, implementasi standar akuntansi pemerintah, danpengawasan keuangan daerah terhadap kualitas informasi pelaporan keuangan pemerintahdaerah.Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Sampel penelitianterdiri dari 21 Satuan Kerja Perangkat Daerah di Kabupaten Sidoarjo. Data dalam penelitian inimerupakan data primer yang diperoleh dari kuesioner yang disebarkan langsung kepada respondenyang merupakan kepala dan staf bagian akuntansi/penatausahaan keuangan pada Satuan KerjaPerangakat Daerah Kabupaten Sidoarjo. Teknik pengambilan sampel yang digunakan adalahpurposive sampling dari 82 kuesioner yang dibagikan, diperoleh 77 responden yang dapat dimasukkandalam pengolahan data. Analisis data dalam penelitian ini dengan menggunakan regresi linearberganda dengan bantuan software spss 20 untuk mengolah data kuesioner.Hasil penelitianmenunjukkan bahwa kompetensi sumber daya manusia, implementasi standar akuntansi pemerintah,dan pengawasan keuangan daerah memiliki pengaruh terhadap kualitas informasi pelaporankeuangan pemerintah daerah. Sedangkan pemanfaatan teknologi informasi dan sistem pengendalianintern tidak berpengaruh terhadap kualitas informasi pelaporan keuangan pemerintah daerah. Kata kunci: kualitas informasi, pelaporan keuangan, pengawasan keuangan, pemerintah daerah.
PENGARUH PERENCANAAN STRATEGI DAN PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN Latifa, Tadzkirotul; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is meant to find out the influence of strategy planning and internal control to the employee performance of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. If the strategy planning can determine the success of an organization, so that it is expected that internal control canencourage the employees to improve the quality of employee performance. The population is 50 employees who work at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. This research is a quantitative research. Mean while,the analysis method has been conducted by using multiple linear analysis with F test and multiple determination coefficient, and the hypothesis test has been done by using t test. The result of the research shows that strategy planning (Ps) give significant and positive influence to the employees performance (Kk), it is proven by the result of the t test shows that t count is 2.213 with its significance value is 0.032 < 0.05 and internal control (Pi) give significant and positive influence to the employee performance (Kk), this can be seen by using t test shows that t count value 5.980 with its significance value is 0.000 < 0.05.Keywords: Strategy planning, internal control, employee performance.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Novitasari, Bunga; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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Investment decision is an important issue and it is mostly encountered by investors. To invest in the capital market, investors require accurate information to find out how firm the correlation of the variables which become the cause of the fluctuation of the stock price of the company that will be bought by them.The samples are 18 manufacturing companies which are included basic industry and chemical sectors and the various industry sectors which are listed in the Investment Gallery of Indonesia Stock Exchange which is started from 2011 to 2013. The result of the research shows that the variable which has positive influence to the stock price is Net Profit Margin (NPM). Meanwhile, the other independent variables which are Return on Equity (ROE), Sales Growth (ΔSt), and Dividend Payout Ratio (DPR) have negative influence to the stock price.Keywords: Investor, Profitability, Sales Growth, Dividend Policy, Stock Price.
SOSIALISASI DAN KUALITAS E-REGISTRATION TERHADAP TINGKAT KESADARAN WAJIB PAJAK ORANG PRIBADI Puspita, Wike Churnia; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
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Taxation are the contributions from the people to the state treasury under the law, so that it can be forced by not receiving remuneration directly. This research is aimed to find out how great the influence of the socialization and the quality of e-registration system can enhance the awareness of individual taxpayer to register himself in order to obtain NPWP. This research is quantitative which has been done by using descriptive methods. The data collection method has been done by issuing questionnaires. The research examination has been done by using multiple linear regressions, the collected data is in the form of interval data that uses one to five score measurement. The population is individual taxpayers in KPP Pratama Surabaya Gubeng and the sampling technique has been done by accidental sampling. The result of examination of R2 determination coefficient shows the contribution of quality and socialization of e-registration to the awareness level of individual taxpayers. This result is supported by the acquisition of correlation coefficient by 55% which shows the correlation among these variables to the awareness level of individual taxpayers. The result of the t test shows that the quality and the socialization of e-registration and has positive influence to the awareness level of individual taxpayers.Keywords: Socialization, e-registration quality, awareness level of individual taxpayer.
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