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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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Analisis Faktor-Faktor Yang Mempengaruhi Non Performing Financing (Npf) Di Industri Bank Pembiayaan Rakyat (Bpr) Syariah Di Indonesia Achmad Yasin
AKRUAL: JURNAL AKUNTANSI Vol 5 No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p205-225

Abstract

AbstractThe study was conducted to examined and analyzed factors that affect non-performing finance in Islamic Rural Bank Industry in Indonesia. The study used quantitative approach with time series data in the form of Islamic Rural Bank financial report of the first quarter of 2007 to the second quarter of 2014. There were 163 Islamic Rural Banks used as sample which was analyzed by multiple regression analysis. The result indicated that Gross Domestic Product (GDP), inflation rate (INF), ratio of the revenue sharing to total financing (MMR), and margin murabahah affected NPF, whereas FDR had no effect to NPF of Islamic Rural Bank in Indonesia.
Total Benchmarking Sebagai Alat Menilai Kewajaran Laporan Keuangan Dan Pemenuhan Kewajiban Perpajakan Bayu Sarjono
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p1-16

Abstract

AbstractThe objective of this research is to provide empirical evidence on the utilization of total benchmarking ratio as a mean to assess the fairness of financial statement and the fulfilment of tax obligation in financial intermediaries sector. Variables to be tested in this research are 14 ratio of benchmarking total consist of: Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pretax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Value-added Tax Ratio (pn), Salary/Sales Ration (g), Interest/Sales Ratio (b), Rent/Sales Ratio (s), Depreciation/Sales Ratio (py), Outside-business Revenue/Sales Ratio (pl), Outside-business Cost/ Sales (bl), Other-input/Sales Ratio (x). This research incorporates financial intermediaries sector because it has contributed to the 5 largest tax revenue in last 5 years. The research method used is descriptive qualitative method by calculating ratios then compare them to the benchmark set by the Directorate General of Taxes. The sample of this research is Business Field Classification (Klasifikasi Lapangan Usaha) in the financial intermediary sector: foreign exchange banks, insurance and consumer financing companies. The type of data used is secondary data, that is audited financial statements gathered form ICMD. The research results show that the largest ratio difference for foreign exchange banks and insurance companies is at interest expense; however, the largest ratio difference for consumer financing is at outside-business Costs.
Analisis Penerapan Psak 102 Murabahah (Studi Kasus Pada Ksu Bmt Rahmat Syariah Kediri) Inggrid Eka Pratiwi; Dina Fitrisia Septiarini
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi 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.
Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan) Umy Anisari Khulsum; Made Dudy Satyawan
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p33-51

Abstract

AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.
Kajian Empiris Variabel Makroekonomi Dan Mikroekonomi Terhadap Beta Saham Pada Perusahaan Yang Terdaftar Di Kompas 100 Periode 2009-2013 Carrolina Caecilia; Sendy Cahyadi
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p52-67

Abstract

AbstractThis study analizes about the influence of macroeconomics and microeconomics variables towards stock of beta. The macroeconomics variables tested are inflation, interest rate, middle rate, gross domestic product, and money supply, while the microeconomics are asset growth, current ratio, debt to equity ratio, return on equity, and dividend payout ratio. The results are that out of 10 macroeconomics and microeconomics variables tested, only 8 passed the classical assumption test. Simultaneously (F test), 8 variables that passed affects stock of beta simultaneously. Partially (t test), only interest rate and current ratio has a positive significant effect.
Manajemen Modal Kerja Dan Dampaknya Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Adrianus Dhimas Setyanto; Ika Permatasari
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p68-84

Abstract

AbstractThis study aims to determine the effect of working capital management on firm value. Corporate governance is used as a moderating variable in this study to explore the role of corporate governance in the relationship between working capital management with corporate values. Program participants of Corporate Governance Perception Index (CGPI) are used as a sample during the period from 2003 to 2011 and listed on the Indonesian Stock Exchange (IDX). We were using simple linear regression and the testing of moderating effects were calculated by Moderated Regression Analysis (MRA). The results showed that the working capital management has an influence on the value of the firm. However, corporate governance variables failed to moderate the relationship between working capital management and enterprise value. It shows that companies and investors in the market still lack concern for the program response and Corporate Governance Perception Index (CGPI) as an assessment of the application of the principles of corporate governance that has been done by the company .Keywords: Working Capital Management, Cash Conversion Cycle, Corporate Governance, Firm Values
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Di Pt. Bank Central Asia (Bca) Tbk Cabang Undaan Surabaya Yulian Belinda Rahmawati
AKRUAL: JURNAL AKUNTANSI Vol 6 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p85-105

Abstract

AbstractThis study aims to determine the effect of Quality of Service Characteristics on Customer Satisfaction in the PT. Bank Central Asia (BCA) Branch Surabaya Undaan. The sampling in this study using stratified sampling (Stratified Random Sampling). Analysis techniques that are used are double linear regression. The calculation result shows that the quality of services simultaneous effect on customer satisfaction in PT. Bank Central Asia (BCA) Branch Surabaya Undaaan. The quality of services that include variables Responsiveness, Tangibles, Empathy, Assurance, and Reliability in a partial effect on customer satisfaction in PT. Bank Central Asia (BCA) Branch Surabaya undaaan.
Pengaruh Pembiyaan Usaha Mikro Kecil Dan Menengah (Umkm) Dan Likuiditas Terhadap Resiko Pembiayaan Perbankan Syariah Di Indonesia Periode 2010-2014 Achmadian Davin Wibisono
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p106-116

Abstract

AbstractThe research study aims to analyze how the influence of Micro Small and Medium Enterprises (MSMEs) and Liquidity on the Financing Risk of shariah bank in Indonesia. This research using quantitative method with multiple linear regression analysis. The research result using data financial report and annual report by official website of shariah banks during period 2010-2014. These results indicate that Micro Small and Medium Enterprises (MSMEs) does not affect at the Financing Risk of shariah bank in Indonesia. Liquidity does not affect at the Financing Risk of shariah bank in Indonesia. Micro Small and Medium Enterprises (MSMEs) and Liquidity does not affect at the Financing Risk of shariah bank in Indonesia
Manajemen Laba Dalam Praktik Manajemen Impresi Pada Perusahaan Bumn Yang Terdaftar Di Bei Periode 2012-2014 Amanta Zain
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p117-129

Abstract

AbstractThis study aimed to examine the effect of earnings management on impression management in the Management Discussion and Analysis (MD&A) that is focused on the financial performance analysis. Earnings management is measured using discretionary accruals and impression management is measured using an index that includes self-serving attribution and accounting explanation bias. This study uses the firms size and liquidity ratio (current ratio) as control variables that are considered relevant and have interaction with the independent variables and the dependent variable was tested in this study. Samples were obtained from annual reports of state-owned enterprises listed on the Indonesia Stock Exchange during the period 2012 to 2014. The results showed that earnings management does not have a significant influence on the management of state-owned enterprises impression. However, the control variables firms size and liquidity ratio (current ratio) was shown to significantly affect the management of state-owned enterprises impression.
Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah Achmad Syaiful Nizar; Mochamad Khoirul Anwar
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p130-146

Abstract

This research aims to examine the effect of trade financing, profit sharing financing and intellectual capital as measured with islamic Bank-Value Added Intellectual Coeficient (iB-VAIC) towards financial performance as measured with Return On Asset (ROA) of islamic bank. The population in this study is an Islamic commercial bank during the period 2011-2014, of all populations there are 9 Islamic commercial bank that have meet the criteria for the research samples. Data used in this research are annual financial statements published on official website of Islamic commercial bank. The analysis technique used in this research is multiple linear regression analysis. These result shows that trade financing dont affect of financial performance, profit sharing financing dont affect of financial performance and intellectual capital affect of financial performance.Keywords: Financing, Intellectual Capital, Financial Performance and Islamic Bank

Page 34 of 53 | Total Record : 525

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