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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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Multiperspektif Sosiologi Dalam Akuntansi: Telaah Awal Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 9 No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p157-167

Abstract

Tujuan dari artikel ini adalah untuk menjelaskan mengenai multiperspektif sosiologi yang membentuk karakteristik masyarakat. Penjelasan tersebut dikaitkan dengan akuntansi sebagai salah satu unsur penting dalam membentuk realitas sosial. Artikel ini merupakan telaah konseptual dalam bentuk analisis deskriptif melalui literatur review. Uraian yang dipaparkan menjelaskan 4 perspektif, yaitu positivisme (fungsionalis), interpretif, kritis, dan posmodernis. Bagian akhir dari artikel ini memberikan beberapa implementasi aplikasi perspektif sosiologi dalam ranah akuntansi sektor publik.
The Application of Management Accounting Techniques at Star Hotels in Denpasar City Ni Made Adi Erawati; Komang Ayu Krisnadewi
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p27-46

Abstract

This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The company's inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.
Front Matter AKRUAL: Jurnal Akuntansi Vol 9 No 2 April 2018 Loggar Bhilawa
AKRUAL: JURNAL AKUNTANSI Vol 9 No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.pi-iv

Abstract

Back Matter AKRUAL: Jurnal Akuntansi Vol 9 No 2 April 2018 Loggar Bhilawa
AKRUAL: JURNAL AKUNTANSI Vol 9 No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.pv-xiii

Abstract

Participatory Budgeting In Indonesia Private University Nur Sayidah; Aminullah Assagaf
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p57-68

Abstract

This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly with participating observation. Researchers as vice chairman of the budget committee could follow budgeting process began with budget committee meetings, leaders meetings, senate meeting until the meeting with the foundation. Data were analyzed with Miles and Huberman's (1992) qualitative analysis technique. The result indicates that Vice Rector II acts as a leader have in the context of budgeting. Rector as a leader in university level and Chairman of the Foundation acts as a leader at the foundation level. Harmony and togetherness in the budgeting process is reflected in the participation of some players in establishment of work program. This process is in a way democratic. While, the balance is reflected in the process of budgetary increase in allowances.
Earnings Management in Banking Industry And Its Impact on The Firm Value Ahmad Abbas
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p69-84

Abstract

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014.  The method of this research is quantitative. The data are analyzed using the non-paramateric Wilcoxon Signed Ranks and the multiple regression. The result of this research found that accrual earnings management has no the mean difference in pre and post period of convergence of IFRS. Based on the effect of earnings management on banking firm value, it was found that banking earnings management has an impact on the increase of the firm value. This research further identifies the patterns in accrual earnings management including income-increasing and income-decreasing. Both patterns induced managers to increase the firm value. This research also found that that income-decreasing pattern has a stronger impact on the increase of the firm value than income-increasing pattern.
Perception of Locus of Control, Level of Education, Machiavellianism and Ethical Reasoning Against Auditor Behavior in Audit Conflict Situations Widya Ais Sahla; Emy Iryanie
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p15-26

Abstract

This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires to auditors working at Public Accounting Firm in South Kalimantan. The analysis technique used is with multiple regressions. The results show that individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning have been shown to significantly affect auditor behavior in conflict situations.
The Influence of Thin Capitalization and The Executives Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015 Dewi Prastiwi; Renni Ratnasari
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p119-134

Abstract

This study aims to analyze the effect of thin capitalization and executives characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives characteristics has an important role in the action.
International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student Ayu Aryista Dewi; Luh Gede Krisna Dewi
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p157-176

Abstract

Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRS
Impact of Emissions Intensive Industries And Financial Distress On Voluntary Carbon Emission Disclosure Sari Rahmadhani; Rahayu Indriyani
AKRUAL: JURNAL AKUNTANSI Vol 11 No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p1-8

Abstract

This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling method used is pruposive sampling with the following criteria, companies that have received a corporate governance rating index during the observation period and published annual reports during the observation period (2013-2016). Based on the corporate governance index determined 66 sampled research. The analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results of this study indicate that emissions-intensive industries have a significant positive impact on the disclosure of voluntary carbon emissions. Financial distress has a significant negative impact on voluntary carbon disclosure.

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