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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 13 Documents
 1   2 
Search results for , issue "Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi" : 13 Documents clear
Analysis of MSME Actors’ Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior Maharani, Husnunnida
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p135-144

Abstract

This research aimed to examine factors that can increase the MSME actors? interest in preparing financial statements dan relate this interest to the MSME actors? actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB)  by adding ?self-efficacy? construct. This research employed a survey method by using questionnaires to collect the data from the research samples of MSME actors assisted by PT. Semen Indonesia (Persero) Tbk. The samples selected were those who had prepared financial statements, amounted to 100 respondents. Moreover, the researcher used a Partial Least Square (PLS) in the data analysis. The results showed that ?interest? construct positively affected the MSME actors? behavior of preparing financial statements. Attitudes, subjective norms, behavioral control, and self- efficacy also had a positive effect on the MSME actors? interest in preparing financial statements. The implications of the results of this research can be used as evaluation materials by the Partnership and Environmental Development Programs of PT. Semen Indonesia (Persero) Tbk. to create more MSME actors with the capability of preparing financial statements. This capability can facilitate the process of monitoring and evaluating the performance of MSMEs by providing the required factors through training and development programs.
Internalization of Braya's Amazing Values as A Management of Business Control In Endek Clothing UKM and Klungkung Songket (Case Study Approach) Adnyani, Ni Ketut Sari; Purnamawati, I Gusti Ayu; Sulindawati, Ni Luh Gede Erni
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p145-156

Abstract

The research study in this article is in the form of values of Brama as a social capital in the development of creative industries by the craftsmen who are members of Small and Medium Enterprises (SMEs) crafts of endek ikat and songket Klungkung. Values align Braya to SME leadership patterns, human relationships with other SMEs, workers, and customers, and social responsibility in order to provide welfare to their workers. Research method, This research use model (Research and Development). The sample of 15 SMEs involved in the develompment stage was chosen purposively. Needs analysis was conducted as a basis for designing an evaluation model of the planting of values of Braya based on local genius. Outcomes: Braya's Branding Values Internalized by SMEs, their relevance influences SMEs' social responsibility attitude, combines empowerment and entrepreneurship aspects based on kinship and togetherness
International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student Dewi, Ayu Aryista; Dewi, Luh Gede Krisna
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p157-176

Abstract

Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRS
THE INVESTIGATION OF TAXPAYER COMPLIANCE IN TAX AMNESTY Diamastuti, Erlina; Hardanti, Kurniasari Novi
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p85-104

Abstract

This study aims to interpret taxpayer behavioUr in the implementation of tax amnesty with qualitative approach. The main data sources are from 8 informants. The informant is a taxpayer both personal and business entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Secondly, tax amnesty has not made taxpayer obey yet. Conclusion, Tax Amnesty is not a choice but compulsion.Studi ini menginteprestasi perilaku Wajib Pajak dalam pelaksanaan tax amnesty dengan pendekatan kualitatif. Sumber data utama berasal dari 8 informan. Informan tersebut merupakan wajib pajak baik pribadi maupun badan di Surabaya yang telah melaksanakan program tax amnesty pada tahap I dan II yaitu dimulai pada bulan Juli 2016 sd Desember 2016. Hasil Studi ini, Pertama, sebagian informan tidak patuh dalam kewajiban perpajakannya. Kedua, Tax amnesty belum membuat wajib pajak menjadi patuh. Simpulan, Tax Amnesty bukan sebuah pilihan kepatuhan tapi sebuah keterpaksaan.
Front Matter Volume 10 Issue 2, April 2019 jurnal akuntansi, akrual:
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.pii-iv

Abstract

The Government Auditor Professionalism Determinant Purnamawati, I Gusti Ayu; Adnyani, Ni Ketut Sari
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p105-118

Abstract

The aim of this study was to analyze the professionalism of the government auditors in Bali Province. This study is an explanatory research. The samples of this study were 30 respondents. The subjects of this study were all auditors at the Inspectorate of Buleleng Regency, Inspectorate of Denpasar City and Inspectorate of Bali Province. Types of data used was quantitative data, while the data collected by using questionnaires. Data analysis methods used were validity and reliability test, the classical assumption, and the hypothesis were tested using F-test analysis and t-test analysis which were then analyzed using multiple linear regression analysis. All the variables in this study were measured using the likert scale 1-5. The results showed that Motivation, Work Culture, Leadership Style, Gender, and Independence had positive and significant impact on the professionalism of the government auditors. An internal government auditor should improve his professionalism for the efficiency and effectiveness improvement in order to improve public sector performance.
BACK MATTER VOLUME 10 ISSUE 2, APRIL 2019 Jurnal Akuntansi, akrual:
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.pv-xii

Abstract

THE INFLUENCE OF THIN CAPITALIZATION AND THE EXECUTIVES’ CHARACTERISTICS TOWARD TAX AVOIDANCE BY MANUFACTURERS REGISTERED ON ISE IN 2011-2015 Prastiwi, Dewi; Ratnasari, Renni
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p119-134

Abstract

This study aims to analyze the effect of thin capitalization and executives? characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives? characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives? characteristics has an important role in the action.
THE INVESTIGATION OF TAXPAYER COMPLIANCE IN TAX AMNESTY Diamastuti, Erlina; Hardanti, Kurniasari Novi
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p85-104

Abstract

This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Second, tax amnesty has not made taxpayer obey yet. The conclusion is tax Amnesty is not a choice but a compulsion.
Back Matter Volume 10 Issue 2, April 2019 Jurnal Akuntansi, akrual:
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.pv-xii

Abstract

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