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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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Internalization of Braya's Amazing Values as A Management of Business Control In Endek Clothing UKM and Klungkung Songket (Case Study Approach) Adnyani, Ni Ketut Sari; Purnamawati, I Gusti Ayu; Sulindawati, Ni Luh Gede Erni
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.p145-156

Abstract

The research study in this article is in the form of values of Brama as a social capital in the development of creative industries by the craftsmen who are members of Small and Medium Enterprises (SMEs) crafts of endek ikat and songket Klungkung. Values align Braya to SME leadership patterns, human relationships with other SMEs, workers, and customers, and social responsibility in order to provide welfare to their workers. Research method, This research use model (Research and Development). The sample of 15 SMEs involved in the develompment stage was chosen purposively. Needs analysis was conducted as a basis for designing an evaluation model of the planting of values of Braya based on local genius. Outcomes: Braya's Branding Values Internalized by SMEs, their relevance influences SMEs' social responsibility attitude, combines empowerment and entrepreneurship aspects based on kinship and togetherness
Analysis Of Green Accounting To Support Corporate Social Responsibility (Case Study : Semen Gresik Hospital) Khoirina, Marisya Mahdia
AKRUAL: JURNAL AKUNTANSI Vol 8, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2016)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n1.p1-10

Abstract

AbstractThe Implementation of green accounting in hospital activities is the first step to solved environmental problems. Implementation of green accounting will work up the ability to minimize the environmental problem. The purpose of this accounting process is to improve the efficiency of environmental management by assessing environmental activities from a cost point of view (environmental cost). This research is a descriptive qualitative study using case studies method on Semen Gresik Hospital. This study aims to determine how to conduct environmental management and the application of the concept of green accounting. The research results revealed that Semen Gresik Hospital has not implemented the concept of green accounting yet. This can be seen in the identification of costs, there is no aspect of measurement and clear classification how a costs is categorized as environmental costs or not. The results also showed that the Semen Gresik Hospital had not made the environmental financial report.
Work Motivation Effect on State Civil Apparatus Performance during WFH with Discipline Variable Bawono, Icuk Rangga; Setyadi, Erwin; Hamid, Suhaila Abdul
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.p110-121

Abstract

Civil apparatus of the state should remain optimal in providing service to the community at the time of running work from home as a pandemic impact of Covid-19. Bureaucratic performance should also be maintained to ensure government programs can be directly perceived by the public. Governments are required to be able to apply flexible work patterns from two sides. That is flexible from the side of the work implementation, and flexible from the user side that in this case is the community.  Despite working from home, the state civil apparatus is required to be able to provide optimal performance. This research seeks to see the motivation influence of state civil apparatus on their performance either directly or through disciplinary variables. Quantitative design has been adopted for this study using survey questionnaires prepared based on the Likert Scale (strongly disagree -1 and 5 to strongly agree). The sample size consists of 100 state civil apparatuses and is processed using PLS. The results of this study concluded that direct motivation does not affect performance, but indirectly through discipline, motivation can influence a significant effect at the overall performance of civil apparatus of the state
Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern Santoso, Eko Budi; Wiyono, Ivan Yudhistira
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.p139-154

Abstract

AbstractGoing concern opinion is accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage.Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.
Pengaruh Mekanisme Corporate Governance Terhadap Peringkat Obligasi Yang Tercatat Di Bursa Efek Indonesia Periode Tahun 2008 – 2010 Mariana, M
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.p102-119

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh mekanisme corporate governance terhadap default risk yang diproksikan dengan peringkat obligasi. Mekanisme corporate governance diproksikan dengan jumlah blockholder, kepemilikan institusi, kepemilikan insider, kualitas audit, komite audit, ukuran dewan komisaris, dan proporsi dewan komisaris independen. Penelitian ini menggunakan leverage, ROA, dan ukuran perusahaan sebagai variable kontrol. Sampel dalam penelitian ini terdiri dari 81 obligasi yang diterbitkan oleh perusahaan yang terdaftar di BEI selama periode 2008-2010 yang telah diperingkat. Penelitian ini menggunakan model analisis ordinal logistic regression untuk menguji pengaruh dari mekanisme corporate governance terhadap peringkat obligasi. Hasil penelitian membuktikan bahwa blockholder, kualitas audit, dan proporsi dewan komisaris independen berpengaruh signifikan terhadap peringkat obligasi. Penelitian ini tidak berhasil membuktikan bahwa kepemilikan institusi, kepemilikan insider, komite audit dan ukuran dewan komisaris berpengaruh secara signifikan terhadap peringkat obligasi.
The Influence of Sponsored Post Towards The Urge to Buy Implusively on The Information Technology System of The Social Media of Instagram Rahayu, Anggrainni; Baridwan, Zaki
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.p95-109

Abstract

This study examines the influence between variables of similarity, vicarious expression, aesthetic appeal, cognitive trust, affective trust, product affection, and urge to buy impulsively on the social media of Instagram. The method used for collecting the data in this study was the survey method. The samples were collected using the convenient sampling techniques. The utilized data analysis techniques used in this study were validity testing, reliability testing, and hypothesis testing. The data analysis process was conducted with the aid of Partial Least Square (PLS). The results of this study showed that similarity positively influences cognitive and affective trust, vicarious expression and aesthetic appeal positively influence product affection, cognitive trust positively influences affective trust, affective trust positively influences product affection, cognitive trust does not influence the urge to buy impulsively, and affective trust and product affection positively influence the urge to buy impulsively.
Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia Nahumury, Joicenda
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.p1-19

Abstract

AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.                                                                                                                                                                           
Accounting Active Learning dan Hasil Pembelajarannya: Studi Kasus pada Universitas Berbasis Kewirausahaan Evi Marlina, Maria Assumpta; Maichal, Maichal
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.p82-94

Abstract

AbstractThis research is conducted to enlarge the perception of Accounting Study Program students to their experience by using active learning method of learning (AAL) and learning outcomes. The AAL method is an accounting learning method that integrates accounting education with entrepreneurship education. The method used is by using triadik Rae model which is used as a tool in doing analysis. Informants in this research are seven students who have been through AAL learning process since semester one until semester seven. The result data is by conducting a forum group discussion, whose questions are directed to gain experience from informants during the AAL learning process and their application to learning outcomes that result in informants. The results of this study indicate the existence of AAL method, able to give a positive impact for students in terms of: establishing self-identity of entrepreneurship; a unique experience to be an entrepreneur in running a business project through a contextual learning process; and understanding towards. for the long term. The success of the AAL process is strongly felt by the integrase between students, parents, and institutions. The three elements must be united with the same goals and actions to achieve the success of learning. AbstrakPenelitian ini dilakukan untuk menggali persepsi mahasiswa Program Studi Akuntansi terhadap pengalamannya mengikuti proses pembelajaran dengan menggunakan metode accounting active learning (AAL) dan hasil pembelajarannya. Metode AAL merupakan metode pemnbelajaran akuntansi yang mengintegrasikan pendidikan akuntansi dengan pendidikan entrepreneurship. Metode penelitian yang digunakan adalah studi kasus dengan menggunakan triadic model Rae yang digunakan peneliti sebagai alat bantu dalam melakukan analisis. Informan dalam penelitian ini adalah tujuh mahasiswa yang telah melalui proses pembelajaran AAL sejak semester satu hingga semester tujuh. Data diperoleh dengan melakukan forum group discussion, yang pertanyaannya diarahkan untuk menggali pengalaman dari informan selama mengikuti proses pembelajaran AAL serta penerapannya terhadap hasil pembelajaran yang didapatkan informan. Hasil penelitian ini menunjukkan bahwa melalui metode AAL, mampu memberi dampak positif bagi mahasiswa dalam hal: pembentukan identitas diri yang entrepreneurial; mendapatkan pengalaman unik menjadi entrepreneur dalam menjalankan projek bisnis melalui proses pembelajaran kontekstual; dan pemahaman terhadap pentingnya kinerja entrepreneur untuk jangka panjang melalui proses negotiated entreprise. Keberhasilan proses AAL sangat dipengaruhi oleh integrase antara mahasiswa, orang tua, dan institusi. Tiga elemen tersebut harus secara bersamaan mempunyai tujuan dan tindakan yang sama untuk mencapai keberhasilan pembelajaran.
Factors Affecting Motivation for Career Selection of Public Accountants Budiandru, Budiandru
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.p204-216

Abstract

The purpose of this study was to determine the influence of intrinsic value, work environment, and job market considerations on the motivation to choose a career as a public accountant either partially or simultaneously. This research method uses multiple linear regression analysis with a sample of 210 students of the faculty of economics and Business, University of Muhammadiyah Prof. Dr. Hamka. The research results based on the t-test show that the intrinsic value of work affects the motivation for choosing a career to become a public accountant, while the work environment and job market considerations do not affect the motivation for choosing a career to become a public accountant. Simultaneously, the intrinsic value of work, work environment, and labor market considerations affect the motivation to choose a career to become a public accountant. Public accounting firms need to consider workspace and freedom for auditors to complete existing work, providing intellectual challenges with a dynamic work atmosphere.
Creative Accounting Sebagai Informasi Yang Baik Atau Menyesatkan? Alit, Ni Nyoman
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.p1-9

Abstract

AbstrakTujuan penelitian ini untuk melihat creative accounting sebagai informasi yang baik atau menyesatkan bagi investor. Metode penelitian yang digunakan kualitatif dengan pendekatan deskriptif. Teknik analisis yang digunakan dalam penelitian ini dengan pendekatan studi pustaka. Hasil penelitian ini menunjukkan creative accounting yang dilakukan oleh manajemen untuk menaikkan nilai perusahaan dan memberikan kepuasaan pada investor. Fenomena creative accounting lebih banyak terjadi di antara periode 2002 sampai 2008. Upaya creative accounting meskipun dapat dibenarkan dalam tataran teori, namun tidak dapat diterima dari sisi etika. Pelaporan kegiatan perusahaan dengan upaya creative accounting secara norma salah, dikarenakan hal ini memberikan informasi yang menyesatkan bagi pengguna informasi tersebut, seperti calon investor. Secara empiris, sejak diberlakukannya IFRS (International Financial Reporting Standards) , berita media tentang creative accounting pada perusahaan-perusahaan besar di beberapa negara mulai berkurang. Namun, dalam meta analisis studi dari Dechow (2011), menemukan cara baru untuk mendeteksi upaya creative accounting dengan model reverse.

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