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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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Back 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.pv-xii

Abstract

Evaluasi Efektivitas Pelaksanaan Audit Operasional Aktivitas Pelayanan Jasa Penginapan Pada Hotel Equator Surabaya Partono, Rudi
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.p87-114

Abstract

AbstractFungsi dasar perhotelan adalah pemberian pelayanan penginapan secara baik demi kepuasan tamu untuk memenuhi fungsi dasar tersebut bagian unit yang terlibat secara langsung maupun tidak langsung, Salah satu unit yang terkait secara langsung adalah unit resepsionis yang betugas melakukan pelayanan terrhadap tamu yang akan menginap. Baik buruk tingkat pelayanan terhadap tamu tergantung pada proses pelayanan yang memuaskan terhadap tamu. Hotel Equator Surabaya menyesuaikan dengan kondisi perkembangan saat ini dengan melakukan langkah kerja audit operasional pada resepsionis hotel dalam penelitian untuk menilai efektivitas. Tujuan dari penelitian ini memberikan gambaran menyeluruh mengenai fungsi pelayanan jasa suatu perusahaan untuk menemukan kelamahan dan hambatan yang akan mengakibatkan kurang maksimal hasil yang diperoleh. Evaluasi mengungkapkan pengendalian intern pada sistem pelayanan yang memerlukan perbaikan-perbaikan demi kepuasan tamu dan meningkatkan kualitas pelayanan hotel tersebut.
Pengaruh Profitabilitas Terhadap Intial Return Dilihat Dari Aspek Cash Basis Dan Accrual Basis (Studi Pada Perusahaan Yang Melakukan Initial Public Offering (Ipo) Di Bursa Efek Indonesia Periode Januari 2011 – Agustus 2015) Febriani, Miranti Dewi; Soesetio, Yuli; Wijijayanti, Trisetia
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.p53-65

Abstract

AbstractThe study aims to examine the effect of profitability on Initial Return based on cash basis and accrual basis. The population in this study is companies performing IPO in period of January 2011 – Augustus 2015 as many as 111 companies and are adjusted to several criteria in order to get as many as 70 companies for model 1, 72 companies for model 2, and 53 companies for model 3. It uses simple regression analysis technique assisted by Gretl Software. Interstingly, only ROE affect Initial Return and model 1 has highest R2.
Penelitian Terapan Ekonometrika Dalam Sistem Informasi Akuntansi Permodelan Time Series Data Penjualan Jasa Salon Kendaraan Bermotor X Dengan Metode Arima Untuk Meningkatkan Kualitas Informasi Kinerja Divisi Penjualan Soeherman, Bonnie
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.p155-169

Abstract

AbstractInformation is an absolute fuel to trigger the decision making process. Information failure can be fatal and impact on the future. The concept of accounting information system offered an alternative of how to design systems to produce effective information in efficient way. Historical financial accounting information was not adequate as a basis for strategic decision making. Accounting information should been complemented with information that has future orientation or predictive value. Therefore, this study tried to give new thought to minimize the gap in accounting information and decision-making through econometric or statistical techniques with pilot projects sold data modeling time series with ARIMA method. This research was applied and more emphased on aspects of practical value to the world than to enrich the theory by simply disassembling the variables. I found that future oriented-information had better strategic value for decision making process.
Pengaruh Intellectual Capital Terhadap Produktivitas, Profitabilitas, Nilai Pasar Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Wany, Eva
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.p20-42

Abstract

AbstractThe research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesia Stock Exchange. The sample of this study consists of 48 financial company listed in Indonesia Stock Exchange in period 2005-2007. The research data is analysis by using descriptive technique and tested by using using multiple regression analysis. Result of test of simple linier regression model proves that intellectual capital influence does not productivity, intellectual capital influence to profitability, intellectual capital influence to market value, intellectual capital influence to market value with productivity as intervening variable but direct influence productivity don't overweening influence to market value, intellectual capital influence to market value with profitability as intervening variable and direct influence profitability to market value statistically proven signifikan.
Analisis Penerapan Psak – 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 : UNIVERSITAS NEGERI SURABAYA

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

Abstract

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 (ta'zir) 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.
Analisa Faktor Rasio Likuiditas , Rasio Aktivitas, Rasio Profitabilitas Dan Rasio Coverage Dalam Penanaman Modal Asing (Pma) (Studi Empiris Pada Perusahaan Sektor Trade, Service Dan Investment ) Hardianto, Ade Manggala
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.p73-84

Abstract

AbstrakIstilah multinasional menunjukan pada perusahaan  penanaman modal asing (PMA), sebagai anak perusahaan yang berafiliasi bisnis dengan dengan perusahaan induk yang berkedudukan kantor pusat diluar negeri. Sedangkan, perusahaan domestik adalah perusahaan penanaman modal dalam negeri , kantor pusat yang berkedudukan di Indonesia.Analisa Faktor Yang Berkorelasi Dalam Penanaman Modal Asing: Matrik 1 Current Ratio (0,599) , Return On Asset (0,931), Retrun On Equity  (0,77), Net Profit Margin (0,601). Matrik 2   1) Earning Per Share  ( EPS) (0,993)  dan  Dan Times Interest Earned (0,926). Matrik 3 1) cash ratio ( 0,729) dan 2) Account Receivable Turnover ( 0,877) . Matrik 4  Inventory Turnover, (0,982), Matrik 5  Total Asset Turn Over (TATO)  sebesar 0,545.Perusahaan PMA dengan profitabiltas dan likuiditas yang tinggi terdapat 1 (satu) perusahaan yaitu United tracktor hal ini ditunjukan dengan nilai earning per share (EPS) sebesar 1.440 per lembar saham. EPS yang tinggi akan menarik minat para Investor untuk menanamkan dananya lebih banyak, dan keuntungan perusahaan adalah mendapatkan dana segar untuk lebih meningkatkan produktivitas perusahaan. Dan likuiditas sebesar 206% pada Current rasio, 158 % pada Quick test ratio, dan  cash ratio 62%.
Remuneration Information System Success In State University As Legal Entity (PTN-BH) Using Delone and Mclean Model Vigim, Jaqolina Anggraeni
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.p36-43

Abstract

This study aimed to determine the success of remuneration information systems in PTN-BH using the DeLone and McLean models. The sampling method used was simple random sampling with 51 of 101 work units at the Indonesia University of Education. The data used were primary data with questionnaires, documentation, and interview techniques. Hypothesis testing was done by using version 3.0 Partial Least Square (PLS) software. The results of hypothesis testing show that the quality of the system influences user satisfaction, the quality of information affects user satisfaction and user satisfaction affects the personal impact.
Corporate Social Responsibility Sebagai Variabel Pemediasi Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Djamilah, Siti; Surenggono, Surenggono
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.p41-53

Abstract

AbstractThe purpose of this study is to examine the indirect effect of good corporate governance on financial performance through corporate social responsibility. The sampling technique uses purposive sampling based on the criteria: the bank is listed on the Indonesia Stock Exchange (IDX), publishes the annual report and financial report for the period 2010-2014 and didn’t any losses. The independent variables are good corporate governance in the form of public ownership, institutional ownership and board size. The mediating variable is corporate social responsibility. The dependent variable is the financial performance in the form of return on asset and return on equity. Analytical technique used structural equation modeling. Of the 31 banks listed on the IDX 2010-2014, there are 29 banks eligible for sampling. The results showed that good corporate governance has a positive and significant impact on corporate social responsibility and corporate social responsibility has a positive and significant impact on financial performance.AbstrakTujuan penelitian ini adalah untuk menguji pengaruh tidak langsung good corporate governance terhadap kinerja keuangan melalui corporate social responsibility. Teknik sampling menggunakan purposive sampling berdasarkan pada kriteria: bank terdaftar di Bursa Efek Indonesia (BEI), menerbitkan laporan tahunan dan laporan keuangan periode 2010-2014 dan tidak mengalami kerugian. Variabel bebas penelitian ini adalah good corporate governance yang berupa kepemilikan publik, kepemilikan institusional dan ukuran dewan komisaris. Variabel pemediasi adalah corporate social responsibility. Variabel terikat adalah kinerja keuangan yang berupa return on equity dan return on asset. Teknik analisis yang digunakan adalah structural equation modelling. Dari 31 bank yang terdaftar di BEI tahun 2010-2014, ada 29 bank yang memenuhi syarat untuk dijadikan sampel. Dengan demikian jumlah amatan sebanyak 145 amatan. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh positif dan signifikan pada corporate social responsibility dan corporate social responsibility berpengaruh positif dan signifikan terhadap return on equity dan return on asset.
Social Enterprises Empowerment through the Quality Mapping Analysis of Intellectual Capital Development: A Case Study during Pandemic Mimba, Ni Putu Sri Harta; Putri, I Gusti Ayu Made Asri Dwija; Kresnandra, Anak Agung Ngurah Agung
AKRUAL: JURNAL AKUNTANSI Vol 12, No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p94-106

Abstract

Abstract During the pandemic period, government and society regard that social enterprises have more increasing role to reduce socials problems. Hence, there is an increased need to empowering social enterprises. This empowerment elevates their added value and competitiveness developing and improving their intellectual capital. However, the study on such development is not yet much explored. This study aims to fill this gap, especially in mapping the quality development of human, customer and structural capitals based on Resource Based Theory (RBT). The good quality of intellectual capital can enlarge the added value and competitiveness of social enterprises. This study is also develops the quality of intellectual capital to empowering social entreprises. This study used convenience sampling technique and obtained sample of 38 social entreprises. Quality mapping analysis and mean analysis are used to analyze the quality of each elemen of intellectual capital. This study finds that customer capital has the best development (mean score 166.9) followed by human capital (mean score 151.2) and then structural capital (mean score 145). This study also provides the mapping of some parts in the element of human, customer and structural capitals that require futher improvements. and possible solutions that doable and fruitful for social enterprises.

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