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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 525 Documents
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Assessing Effect of The Factors that Influence Financial Reporting Information Quality Bawono, Icuk Rangga; Suroso, Agus; Yuniarso, Gema Puja
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p107-116

Abstract

A particular form of information used as user requirements for the process of decision-making. A qualified information is important for interested party who used that information to reduce uncertainty and knowledge upgrade on the specific concern areas. By considering information is a wishful move for doing an activity. The information quality of financial statements that the government publishes in public has to meet standards to be trusted and used by people so people could rely on for making a decision. The objective to do this research is to verify relationship between  human resources competency, accounting information system, and internal control on accounting information quality of government financial statements. The paradigm of this research is quantitative research. The sampling method used is a nonprobability sampling (saturated sampling) with quota. The research was conducted by distributing questionnaires to 43 respondents who are SIMDA operator on the government work unit of Central Sulawesi Provincial Government. Multiple linear regression analysis used to analyze data. The results showed that human resources competency, accounting information system, and internal control have a positive effect on the quality of financial reporting information in Central Sulawesi Provincial Government. 
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
Participatory Budgeting In Indonesia Private University Sayidah, Nur; Assagaf, Aminullah
AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p57-68

Abstract

This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly with participating observation. Researchers as vice chairman of the budget committee could follow budgeting process began with budget committee meetings, leaders meetings, senate meeting until the meeting with the foundation. Data were analyzed with Miles and Huberman's (1992) qualitative analysis technique. The result indicates that Vice Rector II acts as a leader have in the context of budgeting. Rector as a leader in university level and Chairman of the Foundation acts as a leader at the foundation level. Harmony and togetherness in the budgeting process is reflected in the participation of some players in establishment of work program. This process is in a way democratic. While, the balance is reflected in the process of budgetary increase in allowances.
Pengaruh Pad, Dau, Dak Terhadap Pertumbuhan Ekonomi Dengan Belanja Modal Sebagai Variabel Intervening Siswiyanti, Pungky
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.p1-17

Abstract

AbstractThe purpose of this study was to determine the effect of PAD, DAU, DAK to Economic Growth with Capital Expenditure as an intervening variable. Data was from the local budget realization report and the GDP report. The study period was during 2012-2014. Analysis of the data used in this study is Path Analysis. The analysis showed the the PAD, DAU positive effect on Economic Growth. While DAK negatively effect to Economic Growth. And the result of the analysis also showed that Capital Expenditure can be used as an intervening variable (mediation) the relationship between PAD and Economic Growth.
Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang) Pertiwi, Ajeng Rachma; Rusydi, M. Khoiru
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.p119-138

Abstract

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didn't have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.
Back 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

Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan Agustia, Dian
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p190-214

Abstract

AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal  operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.
The Influence of Corporate Governance, Size, Growth and Performance to Executive Compensation (Study of Indonesian Capital Market) Ulupui, I Gusti Ketut Agung; Dwija Putri, I Gusti Ayu Made Asri
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.p65-81

Abstract

AbstractThe purposes of this study are as follows: (1) to determine whether executive compensation policies influenced by corporate governance practices, (2) to determine whether executive compensation policy are influenced by the size, growth and performance. This research have done in 2014 with the observation period from 2009 to 2011. The methods of collecting data in this research through the observations of the financial statements of companies listed on the Indonesian Stock Exchange. This study used inferential statistical methods in analyzing the data that is processed by regression analysis. The results showed performance and size have the positive effect significantly on the executive compensation.AbstrakTujuan dari penelitian ini adalah sebagai berikut: (1) menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh corporate governance (2) untuk menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh ukuran, pertumbuhan dan kinerja. Penelitian ini telah dilakukan pada tahun 2014 dengan periode pengamatan dari tahun 2009 sampai 2011. Metode pengumpulan data dalam penelitian ini melalui pengamatan terhadap laporan keuangan perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode statistik inferensial dalam menganalisis data yang diolah dengan analisis regresi. Hasilnya menunjukkan kinerja dan ukuran memiliki efek positif secara signifikan terhadap kompensasi eksekutif.
Analisis Faktor-Faktor Yang Mempengaruhi Non Performing Financing (Npf) Di Industri Bank Pembiayaan Rakyat (Bpr) Syariah Di Indonesia Yasin, Achmad
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p205-225

Abstract

AbstractThe study was conducted to examined and analyzed factors that affect non-performing finance in Islamic Rural Bank Industry in Indonesia. The study used quantitative approach with time series data in the form of Islamic Rural Bank financial report of the first quarter of 2007 to the second quarter of 2014. There were 163 Islamic Rural Banks used as sample which was analyzed by multiple regression analysis. The result indicated that Gross Domestic Product (GDP), inflation rate (INF), ratio of the revenue sharing to total financing (MMR), and margin murabahah affected NPF, whereas FDR had no effect to NPF of Islamic Rural Bank in Indonesia.
Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java Nurcahyono, Nurcahyono; Sukesti, Fatmasari; Alwiyah, Alwiyah
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p193-203

Abstract

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports. The variables used in this study are competence, compliance with government accounting standards, external pressures, environmental uncertainty, internal control systems, and the quality of financial reports. The population of this study was accounting or finance staff who served in 48 SKPDs in the Central Java Provincial Government. The sampling technique used was simple random sampling, this sampling technique was chosen because the study population was homogeneous. Analysis of research data using the WarpPLS 7.0 application as well as used for hypothesis testing. The results show that competence, compliance with government accounting standards has a positive effect on the quality of financial reports, while external pressure has no effect and environmental uncertainty has a negative effect on the quality of financial reports. Internal control is able to strengthen the relationship between competency variables and compliance variables with the quality of financial reports and weaken the relationship between internal pressure variables and environmental uncertainty variables on the quality of local government financial reports. The implication of this research is that the quality of financial reports can be achieved when the work structure has good competence, complies with government accounting standards, is able to anticipate uncertainty and applies internal controls properly.

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