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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 525 Documents
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Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014) Trenggono, Lintang; Alit Triani, Ni Nyoman
AKRUAL: JURNAL AKUNTANSI Vol 6, No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p147-168

Abstract

Does Tax Avoidance Matter in Sustainaility Reporting-Financial Performance Relationship: Evidence From Indonesia -, Supriyati -
AKRUAL: JURNAL AKUNTANSI IN PRESS
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

Financial performance is a measure of the success of company operations. Optimum financial performance is said to be achieved when the company operating successfully increases company turnover. Sustainability reporting uncovers financial and non-financial aspects of this company operates. The objective of this research is to examine the effect of sustainability reporting on financial performance with tax avoidance as a mediating variable. This research was conducted in 58 companies that conducted sustainability reporting in the 2014-2018 period. Data were analyzed with regression and causal step testing. This research has some results, which among others are: that sustainability reporting has a positive effect on corporate financial performance, and that tax avoidance has a negative effect on corporate financial performance. It was also found that tax avoidance is not a mediating variable for the effect of sustainability reporting on corporate financial performance
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 : UNIVERSITAS NEGERI SURABAYA

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.
Impact of Emissions Intensive Industries And Financial Distress On Voluntary Carbon Emission Disclosure Rahmadhani, Sari; Indriyani, Rahayu
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p1-8

Abstract

This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling method used is pruposive sampling with the following criteria, companies that have received a corporate governance rating index during the observation period and published annual reports during the observation period (2013-2016). Based on the corporate governance index determined 66 sampled research. The analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results of this study indicate that emissions-intensive industries have a significant positive impact on the disclosure of voluntary carbon emissions. Financial distress has a significant negative impact on voluntary carbon disclosure.
Reformasi Gereja; Pemeliharaan Legitimasi Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 7, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n1.p85-90

Abstract

Operasional Baitul Mal Wa Tamwil (Bmt) Dalam Pemberdayaan Ekonomi Umat Di Kabupaten Sidoarjo Anwar, Moch. Khoirul
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p170-182

Abstract

AbstractOne of the efforts to empower people’s economy is the existence of microfinance institutions such as Bayt al-Mal wa al-Tamwil (BMT) which have role to establish the economy successfully. This research used a qualitative approach and the type was field research. Data obtained in this research through participatory observation and interviews involved. The findings of this research can be presented that BMT has a participation in the economic empowerment of small and micro entrepreneurs. However, BMT in Sidoarjo Regency, it can not perform its function as bayt al-mal, having a duty to apply the social mission.
Front Matter Volume 11 Issue 1, October 2019 Jurnal Akuntansi, AKRUAL
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty Dianawati, Wiwiek
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p43-54

Abstract

AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.Key words: CVP model, Break-Even Point, uncertainty
Ex Ante Audit Sebagai Upaya Pencegahan Fraud Aisyiah, Helti Nur; Ahzar, Fahri Ali
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

Abstract

AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.
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

Abstract

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.

Page 15 of 53 | Total Record : 525

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