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INDONESIA
AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)" : 6 Documents clear
Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) Marzuki, Ismail; Handayani, Susi
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p71-89

Abstract

AbstractThe objectives of this research is to examine and analyze the influence of Accounting Profit, Operation Cash Flow, Price to Book Value, and Company Financial Performance Through Economic Value Added Approach to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010. This research was an causal research with quantitative approach. The analyzing technique used in this research is multiple linier regressions analysis with SPSS program version 11.5. The result of this research shows that variable of accounting profit and operation cash flow do not have significant influence to stock return. While, variable of Price to Book Value and Company Financial Performance Through Economic Value Added Approach have a positive and significant influence to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010.
Kontribusi Private Investment Dan Belanja Modal Pemerintah Terhadap Nilai Tambah Ekonomi Dan Penyerapan Tenaga Kerja Kab/Kota Hight Economic Di Provinsi Jawa Timur (Kota Surabaya, Kota Kediri, Kab.Sidoarjo, Kab.Gresik) Fatihudin, Didin
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p90-104

Abstract

AbstractThe accumulation of capital in one of the determinants of economic growth factors in addition to the economic potential and population. Private investment and government capital expenditure is the implementation of capital accumulation then spent again to enlarge the production capacity and increase asset value. This study gives an overview of how the contribution of private investment and government capital expenditure of district/city economic hight on economic value added and employment in the province of East Java. District/city Surabaya, Kediri, Sidoarjo and Gresik selected from 38 districts/cities in East Java Province. The method of research used samples expost Pacto and purposive sampling techniques. Data obtained from the Central Bureau of Statistics, the Investment Coordinating Board and the Finance Bureau of East Java Governors Office for five years from 2002 to 2006. Data processing is done manually assisted with Excel and SPSS software program. The results showed that the change in private investment and government capital spending districts / cities have contributed to the change in economic value added and the employment / town in East Java. Private investment and government capital expenditure is very important to increase economic activities in the region. Economic growth districts / cities that use capital-intensive approach (capital intensive) will not be able to absorb labor and expansion of new jobs as experienced Kediri, unless economic growth with labor-intensive approaches (labor intensive).
Analisis Faktor-Faktor Yang Memotivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Pada Perusahaan Industri Kimia Yang Terdaftar Di Disperindag Surabaya 2010) Kadariyanty, Jofita Meida; Suhartini, Dwi; Thamrin, Tamadoy
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p19-34

Abstract

AbstractTax Planning is a medium to fulfill tax obligations but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. In 2010, the realization of tax revenues at Direktorat Jendral Pajak Jawa Timur I Surabaya was only 92% of the target set. One factor that could lead to unachieved target is the tax planning that done by some companies. The purpose of this study is to analyze the factors that motivate company management to do tax planning in chemical industry that registered in Disperindag Surabaya in 2010. Respondents are the employees that work on finance or tax department on medium and large chemical industry company that listed Disperindag in 2010 which has been implementing tax planning, with the 32 respondents. Analysis technique used is multiple linear regression analysis. The conclusion of the analysis is that the tax policy and tax law are not the motivating factor in the companys management to tax planning, while the tax administration is a factor that can motivate the management firm in doing tax planning, so the hypothesis that tax policies, tax laws, and tax administration are all factors that motivate company management in doing tax planning in a chemical industry company registered in Disperindag Surabaya 2010.
Penerapan Sistem Informasi Akuntansi Berbasis Komputer Dalam Pengambilan Keputusan Guna Meningkatkan Efektifitas Pendapatan Pada Lembaga Penyiaran Publik Radio Republik Indonesia (Lpp Rri) Stasiun Sumenep Alwiyah, Alwiyah; Baihaki, Achmad
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p1-18

Abstract

AbstractThe Target of this research is to know the application of computerized accounting information system for decision-making and to improve the effectiveness of Lembaga Penyiaran Publik Radio Republik Indonesia (LPP RRI) Stasiun Sumenep. By using the computer application system will be carried out in several stages of decision-making, the stages are: recognize and define the problem, identify any alternative as a viable solution, identify the costs and benefits associated with each alternative is feasible, calculate total relevant costs and benefits of each alternative, assessing the qualitative factors, establishing an alternative that offers the greatest benefit. After an analysis of the effectiveness of revenue in the period 2008 and 2009 by using the profit centre method, we conclude that using a computerized system on LPP RRI Stasiun Sumenep calculation of the effectiveness of income more effectively in 2009 than in 2008, which at the time was still using manual systems. It also results in an increase in revenue in 2009 amounted to 2.57%, thus the application of the system of computer-based application that provides a very good impact on revenue in the LPP RRI Stasiun Sumenep.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Permatasari, Ika; Puspitasari, Dian
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p35-50

Abstract

AbstractThis research aims to analyze the affect between working capital management as measured by current ratio (CR), cash flow ratio (CFR), and debt to equity ratio (DER) to profitability as measured by value added (VA). The sample used was manufacturing company listed on Indonesia Stock Exchange period 2009-2011. The analysisis using logistic regression. The results show thatcurrent ratio had negativeeffect on the profitability and cash flow ratio had positiveeffect on the profitabilityratio. However, debt to equity ratio had no effect on profitability.
Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Kebijakan Hutang Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei) Nuraina, Elva
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p51-70

Abstract

AbstractThis study aims to test empirically: 1)the influence of institutional ownership on corporate value, 2)the effect of firm size on firm value, 3)the influence of institutional ownership on debt policy, 4)the effect of firm size on debt policy. The population in this study is a public company in Indonesia Stock Exchange with manufacturing companies in the sample. Sampling method using purposive sampling. Analytical techniques used in this study using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The results showed that 1) the institutional ownership has a significant effect confirm value, 2) the size of the company has a significant effect on firm value, 3) institutional ownership have a significant effect on corporate debt policy, 4) firm size had no significant effect on corporate debt policy.

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