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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 9 Documents
 1 
Search results for , issue "Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)" : 9 Documents clear
Penerapan Strategi It E-Commerce Sebagai Peningkatan Persaingan Bisnis Perusahaan Triani, Ni Nyoman Alit
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p209-224

Abstract

AbstractThe use of technology e-commerce it on general motors brazilian company can improve revenuenya, company got new consumer, consumers interesting to keep afloat, public service quality and serving consumers indefinitely. By doing payment system three party payment system will be safer than with credit cards. By applying customer relationship management ( crm ) concepts the integration company with customers.
Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor Meiranto, Wahyu; Puspitasari, Elen; Sari, Irna Maya
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p115-129

Abstract

Abstracthe aim of this research is to observe the influence of information technology complementarities and support of information technology knowledge to corporate performance. Complementarities of information technology are Infrastructure IT, making process IT, Human resources IT and Vendor management IT; and management knowledge are Product, Customer and managerial. The sample’s number of this research are 42 head managers of Main Bank office in Semarang. The research uses questioner method. Data analyzing of this research is full mode Structural Equation Modeling (SEM), evaluated by smartPLS tools by using reflective second order factor approach. The result of this research, aligned with hypothesis that complementarities of four information technology Relatedness Factors, give positive influence to inter unit Knowledge Management Capabilitiy, complementarities of knowledge Management Capabilitiy gives positive influence to corporate performance, Complementarities Information Technology Relatedness directly influence to company performance and information technology relatedness indirectly influence to corporate performance, being mediated by knowledge management capability
Profitabilitas, Investasi Dan Arus Kas Sebagai Prediktor Tingkat Pengembalian Saham Pasaribu, Rowland Bismark Fernando
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p130-146

Abstract

AbstractThis research aim to calculate influence from some financial performance (B/M ratio, market capitalization, earning position, investment, accrual value, company strength measurement, dividend policy, and profitability) to stock return. Multiregression model follow Fama and French procedure. Result of first hypothesis confirmed statistically, that the difference of stock of return pursuant to finance performance not automatically own significant influence in stock return prediction itself. Other result confirmed that all the predictor used has no significant influence to stock return both simultaneously and partial.Keyword: Profitability, Investment, Cashflow, Accrual value, Stock return
Pengaruh Inflasi, Suku Bunga, Nilai Tukar Valas Dan Jumlah Uang Beredar Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia Periode 2005-2009 Swandayani, Desi Marilin; Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p147-166

Abstract

Islamic finance quality show that performance improved, as indicated by the growing share of financing for the results of mudharabah and musyarakah. This study was conducted to examine the effect of macro economic indicators as measured by inflation, interest rates, foreign currency exchange rates and money supply to the ROA of Islamic Banking in Indonesia. Data analysis techniques used in this study is multiple linear regression analysis. F test results showed that simultaneous independent variables affect ROA. While the results of t tests showed that the inflation variable showed no significant effect on ROA. This is because, when inflation is high then the public more confidence in the Islamic banking compared with conventional banking. Predictive ability of four variables on ROA in this study by 19.8%, while the remaining 80.2% influenced by other factors that are not included in the research model.
Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) Sudaryati, Erina
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p167-195

Abstract

AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.
Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Pt. Telkom Tbk Sebagai Pemenang Csr Award 2008 Ekasari, Novita; Christine, Yenny
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p196-208

Abstract

AbstractPenelitian ini bertujuan untuk menguji pengaruh CSR terhadap profitabilitas PT.TELKOM Tbk yang memperoleh penganugerahan CSR Award 2008. Penelitian ini menggunakan CSR Disclosure Indeks (CSRI) dengan indikator GRI (Global Reporting Initiative) sebagai variabel independen serta tiga variabel dependen profitabilitas perusahaan yang terdiri dari ROA, ROE, dan EPS. Hasil penelitian ini membuktikan penerapan CSR tidak berpengaruh signifikan terhadap ROA dan EPS, namun penerapan CSR berpengaruh secara signifikan terhadap ROE. Hal ini dapat dikarenakan krisis ekonomi global yang terjadi pada tahun 2008 sehingga hasil penelitian ini kurang efektif dan mayoritas investor berorientasi pada kinerja jangka pendek jadi belum mulai menjadikan informasi CSR perusahaan sebagai salah satu tolok ukur dalam investasi.
Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor Meiranto, Wahyu; Puspitasari, Elen; Sari, Irna Maya
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p115-129

Abstract

Abstracthe aim of this research is to observe the influence of information technology complementarities and support of information technology knowledge to corporate performance. Complementarities of information technology are Infrastructure IT, making process IT, Human resources IT and Vendor management IT; and management knowledge are Product, Customer and managerial. The sample’s number of this research are 42 head managers of Main Bank office in Semarang. The research uses questioner method. Data analyzing of this research is full mode Structural Equation Modeling (SEM), evaluated by smartPLS tools by using reflective second order factor approach. The result of this research, aligned with hypothesis that complementarities of four information technology Relatedness Factors, give positive influence to inter unit Knowledge Management Capabilitiy, complementarities of knowledge Management Capabilitiy gives positive influence to corporate performance, Complementarities Information Technology Relatedness directly influence to company performance and information technology relatedness indirectly influence to corporate performance, being mediated by knowledge management capability
Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) Sudaryati, Erina
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p167-195

Abstract

AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.
Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Pt. Telkom Tbk Sebagai Pemenang Csr Award 2008 Ekasari, Novita; Christine, Yenny
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p196-208

Abstract

AbstractPenelitian ini bertujuan untuk menguji pengaruh CSR terhadap profitabilitas PT.TELKOM Tbk yang memperoleh penganugerahan CSR Award 2008. Penelitian ini menggunakan CSR Disclosure Indeks (CSRI) dengan indikator GRI (Global Reporting Initiative) sebagai variabel independen serta tiga variabel dependen profitabilitas perusahaan yang terdiri dari ROA, ROE, dan EPS. Hasil penelitian ini membuktikan penerapan CSR tidak berpengaruh signifikan terhadap ROA dan EPS, namun penerapan CSR berpengaruh secara signifikan terhadap ROE. Hal ini dapat dikarenakan krisis ekonomi global yang terjadi pada tahun 2008 sehingga hasil penelitian ini kurang efektif dan mayoritas investor berorientasi pada kinerja jangka pendek jadi belum mulai menjadikan informasi CSR perusahaan sebagai salah satu tolok ukur dalam investasi.

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