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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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Menciptakan Mutu Perguruan Tinggi (Higher Educations) Berskala Internasional Melalui Strategi Penerapan Tata Kelola Universitas Yang Baik (Good University Governance) Pujiono, Pujiono; Satyawan, Made Dudy
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : 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.
Front Matter AKRUAL: Jurnal Akuntansi Vol 10 (1) October 2018 Bhilawa, Loggar
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.pi-iv

Abstract

Pengaruh Pembelajaran Variasi Dan Fasilitas Terhadap Prestasi Mahasiswa Pada Materi Akuntansi Pengantar Dengan Motivasi Sebagai Variabel Moderating Kusmaeni, Emi; Sulistyowati, Endah
AKRUAL: JURNAL AKUNTANSI Vol 8, No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p24-37

Abstract

AbstrakPendidikan merupakan bagian yang terpenting didalam program pembangunan saat ini karena mempengaruhi dalam pengembangan sumber daya manusia yang kompeten dan berkualitas. Hal tersebut diharapkan agar sumber daya manusia yang dimiliki akan berdampak pada keberhasilan suatu pembangunan di berbagai sektor. Namun dalam kondisi nyata, beberapa lulusan tidak kompeten dan tidak berkualitas dibidangnya. Untuk itu, dengan penelitian ini diharapkan dapat mengidentifikasi faktor yang mempengaruhi prestasi antara lain metode pembelajaran variasi, fasilitas belajar, dan motivasi sebagai variabel moderating. Metode penelitian yang digunakan untuk mengumpulkan respoden yaitu dengan membagikan kuesioner dengan pengujian yang dilakukan untuk melihat hubungan dari ketiga variabel digunakan uji interaksi Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa variabel yang digunakan mempengaruhi prestasi dan diperkuat dengan adanya motivasi belajar dari setiap individu. Namun hasil yang disajikan hanya memiliki pengaruh yang rendah, artinya bahwa masih terdapat variabel lain yang mempengaruhi  prestasi dan tidak digunakan dalam penelitian ini.
Factors that Affect Academic Achievement Student Hardanti, Kurniasari Novi
AKRUAL: JURNAL AKUNTANSI Vol 7, No 2: AKRUAL: Jurnal Akuntansi (April 2016)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n2.p91-101

Abstract

AbstractThe aim of this research is to reveal the influence of student’s background when entered university are the entrance, the priority option to choose field of study, majoring of the high school, mathematics value in high school, and other factor is active to follow assistance toward academic achievement accounting student, that explain as value quantitative accounting and Grade Point Advantage. The population of the research is undergraduate students of the Department of Accounting, Faculty of Economy and Business, University of Brawijaya, entering in 2008, still enlisted as active student, and is having auditing practice course. The data of the research is taken by using questionnaire. The questionnaires given are 170 but only 137 which meet the criteria purposive sampling. Result of the research show that only university recruitment’s way and active to follow assistance that has significant influence on the academic achievement for Accounting Student.
THE INVESTIGATION OF TAXPAYER COMPLIANCE IN TAX AMNESTY Diamastuti, Erlina; Hardanti, Kurniasari Novi
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p85-104

Abstract

This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Second, tax amnesty has not made taxpayer obey yet. The conclusion is tax Amnesty is not a choice but a compulsion.
Efektivitas Peranan Auditor Internal Dalam Mewujudkan Good Corporate Governance Pada Perbankan Wuryani, Eni; Tjiptohadi, Tjiptohadi
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p14-27

Abstract

AbstractBuild the role of an effective internal auditors can not be separated from the application of good corporate governance in the company overall. The principles of Good Corporate Governance (GCG) such as fairness, independency, transparency, accountability, and responsibility in an effort to improve professionalism and the welfare of shareholders without ignoring stakeholder interest. Each report weaknesses in internal control or risk control effectiveness of the bank should be immediately followed up by the board of commissioners, board of directors, and executive officers related.
Potensi Kelurahan Sei Mempura Kabupaten Siak Sebagai Kawasan Ekowisata Putri, Dwika Lodia; Wardi, Jeni; Farwitawati, Reni
AKRUAL: JURNAL AKUNTANSI Vol 7, No 2: AKRUAL: Jurnal Akuntansi (April 2016)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n2.p120-139

Abstract

AbstrakPenelitian ini bertujuan untuk mengiventarisir potensi ekowisata yang dapat dikembangkan di kawasan Mempura, melakukan kajian pola pemanfaatan lahan di kawasan Mempura yang dapat mendukung percepatan ekowisata dan merumuskan konsep kebijakan dan peran institusi dalam pengelolaan kawasan Mempura dalam mendukung percepatan ekowisata. Metode yang dilakukan dalam penelitian ini adalah metode survei, wawancara dan kuesioner. Sebelum penelitian dilakukan prasurvei untuk menentukan lokasi ODTW (Objek dan Daya Tarik Wisata) di Kelurahan Sei Mempura yang berada di Kabupaten Siak Sri Indrapura. Penentuan lokasi ODTW mengacu pada Dinas Kebudayaan dan Pariwisata Kabupaten Siak. Hasil penentuan lokasi ODTW dilakukan secara purposive sampling. Hasil Penelitian ini adalah Potensi Kawasan wisata Sei Mempura selain ekowisata yang potensial dikembangkan juga cukup banyak jumlahnya, antara lain yang berkaitan dengan budaya, sejarah dan taman kota buatan serta agrowisata. Perkembangan kepariwisataan di Sei Mempura Kabupaten Siak umumnya belum mendapat sentuhan yang optimal sesuai kaedah-kaedah kepariwisataan. Faktor berpengaruh yang menghambat pertumbuhan dan pengembangan kapariwisataan di Sei Mempura Kabupaten Siak antara lain: keterbatasan mutu SDM, masyarakat dan Pemerintah, rendahnya kepedulian para investor swasta, rendahnya kunjungan wisatawan ke Siak, Aksesbilitas, Fasilitas kepariwisataan, serta keterbatasan informasi
Kesempatan Investasi Dan Determinan Kebijakan Pendanaan Perusaahaan Publik Indonesia Pasaribu, Rowland Bismark Fernando; Kowanda, Dionysia
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p1-25

Abstract

AbstractThis research aimed to test whether there are differences among companies which have the growth potential and barren of in the case of policy of financing and also to test significance influence of unsystematic risk, size, profitability, and liquidity to non-financial companies financing structure enlisted in Indonesian Stock exchange Period 2008-2011. The result of this research indicate that except of debt equity ratio, size, and unsystematic risk, generally, there is differences of all proxy (leverage, profitability, and liquidity) between company which have the potency to grow and barren of. Hitting the influence significantly, in simultaneously all proxy used have a significant influence to structure of company financing in both classification refer to IOS.
Earnings Management Index, State Ownership, Industrial Sectors, and Timeliness of Financial Report in Indonesia Putri, Shindy Anisa; Aryani, Y Anni
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p53-65

Abstract

In recent years, IDX reported that a high number of enterprises’ financial reporting were overdue. Timeliness of financial report is necessary since it is used as the main source of information. This paper aims to investigate several factors affecting timeliness of financial report in Indonesia. Using the purposive sampling technique, this study gained 318 enterprises listed on IDX during 2015 until 2017. The result showed that earnings management index and industrial sector were significantly related to the timeliness of financial report. On the other hand, state ownership do not have significant relation with the timeliness of financial report.
Pengaruh Struktur Aktiva, Profitabilitas, Kebijakan Dividen Terhadap Struktur Modal Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2005-2009 Puspita, Gita Cahya; Kusumaningtias, Rohmawati
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.p76-91

Abstract

AbstractBanking capital structure has an important role in running a business to run the operations. Given the many factors that affect the company's capital structure research will examine the influence of asset structure, profitability and dividend policy on capital structure in corporate banking. The purpose of this study is to investigate and examine the effect of asset structure, profitability, dividend policy and capital structure of banks listed on the Indonesia Stock Exchange (BEI) in the period 2005 to 2009. The samples used were 7 banking company, where the method used was purposive sampling. Analysis of test data using multiple linear regression. The results indicate that simultaneously asset structure, profitability and dividend policy affects capital structure. While partially variables that affect the capital structure is the structure of assets and profitability, while the partial dividend policy variables do not affect the capital structure.

Page 17 of 53 | Total Record : 525

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