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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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Evaluasi Efektivitas Pelaksanaan Audit Operasional Aktivitas Pelayanan Jasa Penginapan Pada Hotel Equator Surabaya Rudi Partono
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.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.
Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor Wahyu Meiranto; Elen Puspitasari; Irna Maya Sari
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi 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 samples 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
Profitabilitas, Investasi Dan Arus Kas Sebagai Prediktor Tingkat Pengembalian Saham Rowland Bismark Fernando Pasaribu
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p130-146

Abstract

AbstractThis research aim to calculate influence from some financial performance (B/M ratio, market capitalization, earning position, investment, accrual value, company strength measurement, dividend policy, and profitability) to stock return. Multiregression model follow Fama and French procedure. Result of first hypothesis confirmed statistically, that the difference of stock of return pursuant to finance performance not automatically own significant influence in stock return prediction itself. Other result confirmed that all the predictor used has no significant influence to stock return both simultaneously and partial.Keyword: Profitability, Investment, Cashflow, Accrual value, Stock return
Pengaruh Inflasi, Suku Bunga, Nilai Tukar Valas Dan Jumlah Uang Beredar Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia Periode 2005-2009 Desi Marilin Swandayani; Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p147-166

Abstract

Islamic finance quality show that performance improved, as indicated by the growing share of financing for the results of mudharabah and musyarakah. This study was conducted to examine the effect of macro economic indicators as measured by inflation, interest rates, foreign currency exchange rates and money supply to the ROA of Islamic Banking in Indonesia. Data analysis techniques used in this study is multiple linear regression analysis. F test results showed that simultaneous independent variables affect ROA. While the results of t tests showed that the inflation variable showed no significant effect on ROA. This is because, when inflation is high then the public more confidence in the Islamic banking compared with conventional banking. Predictive ability of four variables on ROA in this study by 19.8%, while the remaining 80.2% influenced by other factors that are not included in the research model.
Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) Erina Sudaryati
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p167-195

Abstract

AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.
Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Pt. Telkom Tbk Sebagai Pemenang Csr Award 2008 Novita Ekasari; Yenny Christine
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p196-208

Abstract

AbstractPenelitian ini bertujuan untuk menguji pengaruh CSR terhadap profitabilitas PT.TELKOM Tbk yang memperoleh penganugerahan CSR Award 2008. Penelitian ini menggunakan CSR Disclosure Indeks (CSRI) dengan indikator GRI (Global Reporting Initiative) sebagai variabel independen serta tiga variabel dependen profitabilitas perusahaan yang terdiri dari ROA, ROE, dan EPS. Hasil penelitian ini membuktikan penerapan CSR tidak berpengaruh signifikan terhadap ROA dan EPS, namun penerapan CSR berpengaruh secara signifikan terhadap ROE. Hal ini dapat dikarenakan krisis ekonomi global yang terjadi pada tahun 2008 sehingga hasil penelitian ini kurang efektif dan mayoritas investor berorientasi pada kinerja jangka pendek jadi belum mulai menjadikan informasi CSR perusahaan sebagai salah satu tolok ukur dalam investasi.
Penerapan Strategi It E-Commerce Sebagai Peningkatan Persaingan Bisnis Perusahaan Ni Nyoman Alit Triani
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p209-224

Abstract

AbstractThe use of technology e-commerce it on general motors brazilian company can improve revenuenya, company got new consumer, consumers interesting to keep afloat, public service quality and serving consumers indefinitely. By doing payment system three party payment system will be safer than with credit cards. By applying customer relationship management ( crm ) concepts the integration company with customers.
Analisis Faktor-Faktor Yang Memotivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Pada Perusahaan Industri Kimia Yang Terdaftar Di Disperindag Surabaya 2010) Jofita Meida Kadariyanty; Dwi Suhartini; Tamadoy Thamrin
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p19-34

Abstract

AbstractTax Planning is a medium to fulfill tax obligations but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. In 2010, the realization of tax revenues at Direktorat Jendral Pajak Jawa Timur I Surabaya was only 92% of the target set. One factor that could lead to unachieved target is the tax planning that done by some companies. The purpose of this study is to analyze the factors that motivate company management to do tax planning in chemical industry that registered in Disperindag Surabaya in 2010. Respondents are the employees that work on finance or tax department on medium and large chemical industry company that listed Disperindag in 2010 which has been implementing tax planning, with the 32 respondents. Analysis technique used is multiple linear regression analysis. The conclusion of the analysis is that the tax policy and tax law are not the motivating factor in the company's management to tax planning, while the tax administration is a factor that can motivate the management firm in doing tax planning, so the hypothesis that tax policies, tax laws, and tax administration are all factors that motivate company management in doing tax planning in a chemical industry company registered in Disperindag Surabaya 2010.
Penerapan Sistem Informasi Akuntansi Berbasis Komputer Dalam Pengambilan Keputusan Guna Meningkatkan Efektifitas Pendapatan Pada Lembaga Penyiaran Publik Radio Republik Indonesia (Lpp Rri) Stasiun Sumenep Alwiyah Alwiyah; Achmad Baihaki
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p1-18

Abstract

AbstractThe Target of this research is to know the application of computerized accounting information system for decision-making and to improve the effectiveness of Lembaga Penyiaran Publik Radio Republik Indonesia (LPP RRI) Stasiun Sumenep. By using the computer application system will be carried out in several stages of decision-making, the stages are: recognize and define the problem, identify any alternative as a viable solution, identify the costs and benefits associated with each alternative is feasible, calculate total relevant costs and benefits of each alternative, assessing the qualitative factors, establishing an alternative that offers the greatest benefit. After an analysis of the effectiveness of revenue in the period 2008 and 2009 by using the profit centre method, we conclude that using a computerized system on LPP RRI Stasiun Sumenep calculation of the effectiveness of income more effectively in 2009 than in 2008, which at the time was still using manual systems. It also results in an increase in revenue in 2009 amounted to 2.57%, thus the application of the system of computer-based application that provides a very good impact on revenue in the LPP RRI Stasiun Sumenep.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Ika Permatasari; Dian Puspitasari
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p35-50

Abstract

AbstractThis research aims to analyze the affect between working capital management as measured by current ratio (CR), cash flow ratio (CFR), and debt to equity ratio (DER) to profitability as measured by value added (VA). The sample used was manufacturing company listed on Indonesia Stock Exchange period 2009-2011. The analysisis using logistic regression. The results show thatcurrent ratio had negativeeffect on the profitability and cash flow ratio had positiveeffect on the profitabilityratio. However, debt to equity ratio had no effect on profitability.

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