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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 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)" : 6 Documents clear
Analisis Perbandingan Kinerja Keuangan Bank Swasta Nasional Dan Bank Pemerintah Yang Terdaftar Di Bursa Efek Indonesia (Bei) Sri Hastuti; Dyah Ratnawati H
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p1-14

Abstract

AbstractPerformance or performance of bank is the image of reached achievement in banking operational in all aspect, covering monetary management of bank and ability of banks assets had to yield profit efficiently, so bank can stay and compete in the middle of inflation distortion and policy of Bank Indonesia, hence the bank had to have up to standard performance or performance - condition health of bank determined by Bank Indonesia. This research aim to analyse and prove the difference flattens which isn't it in monetary performance Private National Bank and State Bank pursuant to ratioes of CAMEL. Sampel the used to amount to 12 banks, consist of 9 Private National Bank and 3 taken State Bank pursuant to Purposive Sampling with criterion enlist in Indonesia Stock Exchange (BEI), routine deliver financial statement, period of year 2005-2007.
Penerapan Analisis Swot Sebagai Dasar Penentuan Strategi Peningkatan Kinerja Pt. Bank X Di Surabaya Lintang Venusita; Pramita Kartika Sari
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p15-37

Abstract

AbstractPerformance is the result or degree of the person's overall success for a certain period in the task compared with a range of possibilities, such as working standards, targets or goals or criteria are predetermined and mutually agreed. Researchers have identified a phenomenon that occurs in the PT. Bank X can see how the application of a SWOT analysis as a basis for determining the performance improvement strategy. The purpose of this study was to determine the strategy to improve the performance of PT. Bank X. Of acquisition score internal-external quadrant is known that the position of PT. Bank X is located at coordinates (-0.44; -0.26) are in a position or is in quadrant IV Defensive strategy (WT) is an unfortunate situation for PT. Bank X because the direction of defensive strategy indicates that the PT. Bank X has the environmental threats of the temporary position is relatively weak and should strive to minimize weaknesses and avoid threats that occur. Some suggestions are presented, among others, development and training to improve skills and quality, product innovation and improve the quality of the service to customers, adding to the facilities and infrastructure to support the activities of banks, the selection of candidates before the merger partners.
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Diah Hari Suryaningrum
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
Menciptakan Mutu Perguruan Tinggi (Higher Educations) Berskala Internasional Melalui Strategi Penerapan Tata Kelola Universitas Yang Baik (Good University Governance) Pujiono Pujiono; Made Dudy Satyawan
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p59-69

Abstract

AbstractThis study sought to strip the university in the era of globalization, and the application of good governance. Globalization has changed the university (colleges) that exist in the world vying to become world class University. Most universities (colleges) in Indonesia have transformed itself from the university for teaching to be research university. Several models of approaches can be adopted to implement good governance in the face of global challenges that can be done through a model or framework of bureaucratic, political, collegial, and symbolic. Besides the university (college) should be able to guarantee transparency, accountability, rensponsive, reponsibility, independency, and fairness as well as other additional principle should be in accordance with the vision and mission of the university.
Analisis Karakteristik Perusahaan Dan Ekonomi Makro Pada Return Saham Syariah Dan Non Syariah Ardi Hamzah
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p70-86

Abstract

AbstractThe objectives of this paper are to determine, to examine, and to test whether firm characteristic and macro economics are the important discriminators for return of syariah and non syariah stock; to determine whether there are any differences in return of some syariah and non syariah stock; to determine and to test whether there is a relationship between return and firm characteristic and macro economis in some syariah and non syariah stock. The total sample is 300 stock that were taken each from 150 for syariah stock and 150 for non syariah stock for period 2005 2009. The study also showed that there is a difference in return between syariah and non syariah stock. Finally,with regression analysis indicated that partially price book value, price earnings ratio, and kurs rupiah on dollar significantly effect on return of syariah stock, while for return of non syariah stock only kurs rupiah on dollar that significantly effect on return of non syariah stock. For testing with simultant regression indicate firm characteristic and macro economics significantly effect on return of syariah stock, while at return of non syariah stock not significantly effect.
Evaluasi Efektivitas Pelaksanaan Audit Operasional Aktivitas Pelayanan Jasa Penginapan Pada Hotel Equator Surabaya Rudi Partono
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p87-114

Abstract

AbstractFungsi dasar perhotelan adalah pemberian pelayanan penginapan secara baik demi kepuasan tamu untuk memenuhi fungsi dasar tersebut bagian unit yang terlibat secara langsung maupun tidak langsung, Salah satu unit yang terkait secara langsung adalah unit resepsionis yang betugas melakukan pelayanan terrhadap tamu yang akan menginap. Baik buruk tingkat pelayanan terhadap tamu tergantung pada proses pelayanan yang memuaskan terhadap tamu. Hotel Equator Surabaya menyesuaikan dengan kondisi perkembangan saat ini dengan melakukan langkah kerja audit operasional pada resepsionis hotel dalam penelitian untuk menilai efektivitas. Tujuan dari penelitian ini memberikan gambaran menyeluruh mengenai fungsi pelayanan jasa suatu perusahaan untuk menemukan kelamahan dan hambatan yang akan mengakibatkan kurang maksimal hasil yang diperoleh. Evaluasi mengungkapkan pengendalian intern pada sistem pelayanan yang memerlukan perbaikan-perbaikan demi kepuasan tamu dan meningkatkan kualitas pelayanan hotel tersebut.

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