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Analisis Penerapan Psak â 102 Murabahah (Studi Kasus Pada Ksu Bmt Rahmat Syariah Kediri) Pratiwi, Inggrid Eka; Septiarini, Dina Fitrisia
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p17-32

AbstractThe purpose of this research is to find out whether the accounting practices which include the recognition, measurement, presentation and disclosure of the murabaha transactions applied to the BMT Rahmat Syariah in accordance with PSAK 102 about accounting murabaha. The research method used is descriptive qualitative approach with this type of case study research. The Unit of analysis in this study is the accounting treatment of murabaha is applied to the BMT Rahmat Syariah. Analytical techniques used in this research is a domain analysis techniques. From the results of the research can be determined three related domains of contract i.e. the beginning of akkadian murabaha, during the process of installment and repayment. Research results can be concluded that BMT Rahmat Syariah in terms of recognition, measurement, presentation and disclosure of early contract deal not in accordance with PSAK 102. During the process of contract, in terms of the measurement of profit murabaha were in accordance with PSAK 102, but in terms of recognition, presentation, and disclosure is not in accordance with PSAK 102. Whereas in the recognition, measurement and disclosure of fines (tazir) is in compliance with PSAK 102 only served and which is not in accordance with PSAK 102. At the time of payment of the measurements were in accordance with PSAK 102, however, recognition, representation, and the disclosure is not in accordance with PSAK 102.

Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan) Khulsum, Umy Anisari; Satyawan, Made Dudy
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p33-51

AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.

Kajian Empiris Variabel Makroekonomi Dan Mikroekonomi Terhadap Beta Saham Pada Perusahaan Yang Terdaftar Di Kompas 100 Periode 2009-2013 Caecilia, Carrolina; Cahyadi, Sendy
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p52-67

AbstractThis study analizes about the influence of macroeconomics and microeconomics variables towards stock of beta. The macroeconomics variables tested are inflation, interest rate, middle rate, gross domestic product, and money supply, while the microeconomics are asset growth, current ratio, debt to equity ratio, return on equity, and dividend payout ratio. The results are that out of 10 macroeconomics and microeconomics variables tested, only 8 passed the classical assumption test. Simultaneously (F test), 8 variables that passed affects stock of beta simultaneously. Partially (t test), only interest rate and current ratio has a positive significant effect.

Manajemen Modal Kerja Dan Dampaknya Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Setyanto, Adrianus Dhimas; Permatasari, Ika
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p68-84

AbstractThis study aims to determine the effect of working capital management on firm value. Corporate governance is used as a moderating variable in this study to explore the role of corporate governance in the relationship between working capital management with corporate values. Program participants of Corporate Governance Perception Index (CGPI) are used as a sample during the period from 2003 to 2011 and listed on the Indonesian Stock Exchange (IDX). We were using simple linear regression and the testing of moderating effects were calculated by Moderated Regression Analysis (MRA). The results showed that the working capital management has an influence on the value of the firm. However, corporate governance variables failed to moderate the relationship between working capital management and enterprise value. It shows that companies and investors in the market still lack concern for the program response and Corporate Governance Perception Index (CGPI) as an assessment of the application of the principles of corporate governance that has been done by the company .Keywords: Working Capital Management, Cash Conversion Cycle, Corporate Governance, Firm Values

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Di Pt. Bank Central Asia (Bca) Tbk Cabang Undaan Surabaya Rahmawati, Yulian Belinda
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p85-105

AbstractThis study aims to determine the effect of Quality of Service Characteristics on Customer Satisfaction in the PT. Bank Central Asia (BCA) Branch Surabaya Undaan. The sampling in this study using stratified sampling (Stratified Random Sampling). Analysis techniques that are used are double linear regression. The calculation result shows that the quality of services simultaneous effect on customer satisfaction in PT. Bank Central Asia (BCA) Branch Surabaya Undaaan. The quality of services that include variables Responsiveness, Tangibles, Empathy, Assurance, and Reliability in a partial effect on customer satisfaction in PT. Bank Central Asia (BCA) Branch Surabaya undaaan.

Total Benchmarking Sebagai Alat Menilai Kewajaran Laporan Keuangan Dan Pemenuhan Kewajiban Perpajakan Sarjono, Bayu
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p1-16

AbstractThe objective of this research is to provide empirical evidence on the utilization of total benchmarking ratio as a mean to assess the fairness of financial statement and the fulfilment of tax obligation in financial intermediaries sector. Variables to be tested in this research are 14 ratio of benchmarking total consist of: Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pretax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Value-added Tax Ratio (pn), Salary/Sales Ration (g), Interest/Sales Ratio (b), Rent/Sales Ratio (s), Depreciation/Sales Ratio (py), Outside-business Revenue/Sales Ratio (pl), Outside-business Cost/ Sales (bl), Other-input/Sales Ratio (x). This research incorporates financial intermediaries sector because it has contributed to the 5 largest tax revenue in last 5 years. The research method used is descriptive qualitative method by calculating ratios then compare them to the benchmark set by the Directorate General of Taxes. The sample of this research is Business Field Classification (Klasifikasi Lapangan Usaha) in the financial intermediary sector: foreign exchange banks, insurance and consumer financing companies. The type of data used is secondary data, that is audited financial statements gathered form ICMD. The research results show that the largest ratio difference for foreign exchange banks and insurance companies is at interest expense; however, the largest ratio difference for consumer financing is at outside-business Costs.

Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan) Khulsum, Umy Anisari; Satyawan, Made Dudy
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p33-51

AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.

Manajemen Modal Kerja Dan Dampaknya Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Setyanto, Adrianus Dhimas; Permatasari, Ika
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p68-84

AbstractThis study aims to determine the effect of working capital management on firm value. Corporate governance is used as a moderating variable in this study to explore the role of corporate governance in the relationship between working capital management with corporate values. Program participants of Corporate Governance Perception Index (CGPI) are used as a sample during the period from 2003 to 2011 and listed on the Indonesian Stock Exchange (IDX). We were using simple linear regression and the testing of moderating effects were calculated by Moderated Regression Analysis (MRA). The results showed that the working capital management has an influence on the value of the firm. However, corporate governance variables failed to moderate the relationship between working capital management and enterprise value. It shows that companies and investors in the market still lack concern for the program response and Corporate Governance Perception Index (CGPI) as an assessment of the application of the principles of corporate governance that has been done by the company .Keywords: Working Capital Management, Cash Conversion Cycle, Corporate Governance, Firm Values

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Di Pt. Bank Central Asia (Bca) Tbk Cabang Undaan Surabaya Rahmawati, Yulian Belinda
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p85-105

AbstractThis study aims to determine the effect of Quality of Service Characteristics on Customer Satisfaction in the PT. Bank Central Asia (BCA) Branch Surabaya Undaan. The sampling in this study using stratified sampling (Stratified Random Sampling). Analysis techniques that are used are double linear regression. The calculation result shows that the quality of services simultaneous effect on customer satisfaction in PT. Bank Central Asia (BCA) Branch Surabaya Undaaan. The quality of services that include variables Responsiveness, Tangibles, Empathy, Assurance, and Reliability in a partial effect on customer satisfaction in PT. Bank Central Asia (BCA) Branch Surabaya undaaan.

Total Benchmarking Sebagai Alat Menilai Kewajaran Laporan Keuangan Dan Pemenuhan Kewajiban Perpajakan Sarjono, Bayu
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p1-16

AbstractThe objective of this research is to provide empirical evidence on the utilization of total benchmarking ratio as a mean to assess the fairness of financial statement and the fulfilment of tax obligation in financial intermediaries sector. Variables to be tested in this research are 14 ratio of benchmarking total consist of: Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pretax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Value-added Tax Ratio (pn), Salary/Sales Ration (g), Interest/Sales Ratio (b), Rent/Sales Ratio (s), Depreciation/Sales Ratio (py), Outside-business Revenue/Sales Ratio (pl), Outside-business Cost/ Sales (bl), Other-input/Sales Ratio (x). This research incorporates financial intermediaries sector because it has contributed to the 5 largest tax revenue in last 5 years. The research method used is descriptive qualitative method by calculating ratios then compare them to the benchmark set by the Directorate General of Taxes. The sample of this research is Business Field Classification (Klasifikasi Lapangan Usaha) in the financial intermediary sector: foreign exchange banks, insurance and consumer financing companies. The type of data used is secondary data, that is audited financial statements gathered form ICMD. The research results show that the largest ratio difference for foreign exchange banks and insurance companies is at interest expense; however, the largest ratio difference for consumer financing is at outside-business Costs.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name -

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Location Kota surabaya, Jawa timur INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA