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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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Pengembangan Teori Akuntansi Berbasis Filsafat Ilmu Muntu Abdullah
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p136-150

Abstract

AbstractThe aim of this article is to point out the function of philosophy of science as a foundation to develop accounting theory. Historically, there are some philosophy branches developed. Nowadays, one of the philosophy branches that often used to develop accounting theory is philosophy of science. Philosophy of science is often used by accounting experts to build up accounting theory. The development of accounting theory and accounting thought is overly influenced by the basic assumption that the experts normally use. Just as four paradigms of social reality: Functionalist, Interpretative, Radical Humanist and Structuralist. The classification of these thoughts is based on the research and practice accounting which are in progress. This ism is called contemporary accounting backers. In philosophy of science, a theory is constructed by using a positive preposition and a hypothesis. It starts with an observation and then via induction process, it brings out a positive preposition. Afterwards, a positive preposition and an apriori assumption process a deduction so that bring out hypothesis preposition. The next step is examine the hypothesis in order to produce a theory which can be applied as a foundation to make rules, procedures, methods in carrying out practice accounting.
Perkembangan Standar Akuntansi Keuangan Di Indonesia Ditinjau Dari Filsafat Ilmu Hariyati hariyati
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p151-171

Abstract

AbstractStandards of financial accounting is needed in the business community and the market economy system. Philosophically, the Financial Accounting Standards prepared for use (1) as a means of seeking truth from all the phenomena that exist, (2) to maintain, support and fight or stand neutral on the outlook, (3) to provide an understanding of the way of life, outlook on life and world view, (4) to give the doctrine of morals and ethics are useful in life, (5) to be a source of inspiration and guidance for life in various aspects of life itself, such as economics, politics, law and so on. Development of Accounting Standards in Indonesia can be divided into 3 (three) periods, namely (1) The period before the birth of the PAI, (2) Period of PAI to IFRSs and (3) Period of IFRS Convergence. The development of accounting standards from the period to the next because of a paradigm shift that occurred in that day. Interpretive very close to the development of accounting standards in Indonesia.Berkembangnya capital markets and money markets as well as with the inclusion of diera globalization, diverse accounting standards applicable in foreign countries determined to hold a convergence to IFRS. DSAK-IAI has set year 2012 as a milestone in the convergence of IFRS. In accordance with the objectives, functions, and characteristics of an accounting standard, IAS / IFRS will continue to evolve into increasingly complex and comprehensive in accordance with the spirit of the age and the phenomena that occur at this time.
Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengumpulan Dana Zakat, Infaq Dan Shodaqoh Pada Laz Di Surabaya Dina Fitrisia Septiarini
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p172-199

Abstract

AbstractPotential acceptance of zakat in Indonesia is very large, considering Indonesia is a country with the largest Muslim population in the world. Potential new revenue forecast comes from the charity, not including potential revenues derived from infaq and shodaqoh and endowments. Zakat earnings potential is still far from reality receiving alms, infaq and shodaqoh, acceptance of zakat in Indonesia in 2009 amounted to Rp. 250 billion or just 0.13% of the existing potential of zakat. Zakat also serves as worship that bridges the rich and the poor in order to avoid extreme disparities. In the Qur'an itself there are 27 verses that align with the obligation of zakat obligations prayer. This study uses quantitative methods by taking the population is the Muzakki the zakat funds, infaq and shodaqoh through the Amil Zakat Foundation (LAZ) in Surabaya while the sample used is the Muzakki from 5 LAZ raised in Surabaya by 75 respondents. Using Multiple Regression analysis with SPSS. The results showed that there is a positive correlation or there is the influence of sermons and the mandate of charity fundraising, and shodaqoh infaq on LAZ in Surabaya.
Analisa Devolusi Bphtb Menjadi Pajak Daerah Dengan Economic Of Collection Sebagai Tolak Ukur (Study Kasus Kabupaten Madiun) Dewi Prastiwi; Amanta Zain; Yaman Suryaman
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p200-216

Abstract

AbstractAct No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.
Membangun Human Capital Melalui Kepemimpinan Dan Komitmen Organisasi Moh Nasih
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p217-232

Abstract

AbstractEvery company is constructed through two kinds of capital, which is financial capital and intellectual capital. If the company's capital is described as a tree, the human capital, an essential part of intellectual capital, is the resin. Resin allows the tree grows, and only the human capital that enables organizations to grow and develop. Considering the strategic position of human capital, it is a compulsion for a company to develop it. The problem is how to build human capital effectively? This study aimed to identify the factors that determine the development of human capital in an organization. There are 2 (two) major factors that hypothetically influence human capital, which is leadership and organizational commitment. Leadership does not directly affect human capital. Leadership influence human capital through organizational commitment. In other words, organizational commitment is an intervening variable for the relationship or the influence of leadership on human capital. This hypothesis is based on a 'fact' that the function of leadership is oriented and intended to obtain or build the commitment of each personnel. Only committed personnel will provide their best for the organization. Only through the best contributions of every personnel, human capital can be built and developed. Leadership is useless if it can not obtain and create commitment. Personnel are useless, no matter how many and how skilfull they are, if they do not contribute the best for the organization. The presence of personnel without their comitment will be the same with their absence; even they may actually be detrimental to the organization.
Analisis Perbandingan Kinerja Keuangan Bank Swasta Nasional Dan Bank Pemerintah Yang Terdaftar Di Bursa Efek Indonesia (Bei) Sri Hastuti; Dyah Ratnawati H
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p1-14

Abstract

AbstractPerformance or performance of bank is the image of reached achievement in banking operational in all aspect, covering monetary management of bank and ability of banks assets had to yield profit efficiently, so bank can stay and compete in the middle of inflation distortion and policy of Bank Indonesia, hence the bank had to have up to standard performance or performance - condition health of bank determined by Bank Indonesia. This research aim to analyse and prove the difference flattens which isn't it in monetary performance Private National Bank and State Bank pursuant to ratioes of CAMEL. Sampel the used to amount to 12 banks, consist of 9 Private National Bank and 3 taken State Bank pursuant to Purposive Sampling with criterion enlist in Indonesia Stock Exchange (BEI), routine deliver financial statement, period of year 2005-2007.
Penerapan Analisis Swot Sebagai Dasar Penentuan Strategi Peningkatan Kinerja Pt. Bank X Di Surabaya Lintang Venusita; Pramita Kartika Sari
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p15-37

Abstract

AbstractPerformance is the result or degree of the person's overall success for a certain period in the task compared with a range of possibilities, such as working standards, targets or goals or criteria are predetermined and mutually agreed. Researchers have identified a phenomenon that occurs in the PT. Bank X can see how the application of a SWOT analysis as a basis for determining the performance improvement strategy. The purpose of this study was to determine the strategy to improve the performance of PT. Bank X. Of acquisition score internal-external quadrant is known that the position of PT. Bank X is located at coordinates (-0.44; -0.26) are in a position or is in quadrant IV Defensive strategy (WT) is an unfortunate situation for PT. Bank X because the direction of defensive strategy indicates that the PT. Bank X has the environmental threats of the temporary position is relatively weak and should strive to minimize weaknesses and avoid threats that occur. Some suggestions are presented, among others, development and training to improve skills and quality, product innovation and improve the quality of the service to customers, adding to the facilities and infrastructure to support the activities of banks, the selection of candidates before the merger partners.
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Diah Hari Suryaningrum
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p38-58

Abstract

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.
Menciptakan Mutu Perguruan Tinggi (Higher Educations) Berskala Internasional Melalui Strategi Penerapan Tata Kelola Universitas Yang Baik (Good University Governance) Pujiono Pujiono; Made Dudy Satyawan
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi 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.
Analisis Karakteristik Perusahaan Dan Ekonomi Makro Pada Return Saham Syariah Dan Non Syariah Ardi Hamzah
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p70-86

Abstract

AbstractThe objectives of this paper are to determine, to examine, and to test whether firm characteristic and macro economics are the important discriminators for return of syariah and non syariah stock; to determine whether there are any differences in return of some syariah and non syariah stock; to determine and to test whether there is a relationship between return and firm characteristic and macro economis in some syariah and non syariah stock. The total sample is 300 stock that were taken each from 150 for syariah stock and 150 for non syariah stock for period 2005 2009. The study also showed that there is a difference in return between syariah and non syariah stock. Finally,with regression analysis indicated that partially price book value, price earnings ratio, and kurs rupiah on dollar significantly effect on return of syariah stock, while for return of non syariah stock only kurs rupiah on dollar that significantly effect on return of non syariah stock. For testing with simultant regression indicate firm characteristic and macro economics significantly effect on return of syariah stock, while at return of non syariah stock not significantly effect.

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