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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 516 Documents
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Front Matter AKRUAL: Jurnal Akuntansi Vol 10 (1) October 2018 Loggar Bhilawa
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.pi-iv

Abstract

Back Matter AKRUAL: Jurnal Akuntansi Vol 10 (1) October 2018 Loggar Bhilawa
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.pv-xii

Abstract

Internalization of Braya's Amazing Values as A Management of Business Control In Endek Clothing UKM and Klungkung Songket (Case Study Approach) Ni Ketut Sari Adnyani; I Gusti Ayu Purnamawati; Ni Luh Gede Erni Sulindawati
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.p145-156

Abstract

The research study in this article is in the form of values of Brama as a social capital in the development of creative industries by the craftsmen who are members of Small and Medium Enterprises (SMEs) crafts of endek ikat and songket Klungkung. Values align Braya to SME leadership patterns, human relationships with other SMEs, workers, and customers, and social responsibility in order to provide welfare to their workers. Research method, This research use model (Research and Development). The sample of 15 SMEs involved in the develompment stage was chosen purposively. Needs analysis was conducted as a basis for designing an evaluation model of the planting of values of Braya based on local genius. Outcomes: Braya's Branding Values Internalized by SMEs, their relevance influences SMEs' social responsibility attitude, combines empowerment and entrepreneurship aspects based on kinship and togetherness
The Government Auditor Professionalism Determinant I Gusti Ayu Purnamawati; Ni Ketut Sari Adnyani
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.p105-118

Abstract

The aim of this study was to analyze the professionalism of the government auditors in Bali Province. This study is an explanatory research. The samples of this study were 30 respondents. The subjects of this study were all auditors at the Inspectorate of Buleleng Regency, Inspectorate of Denpasar City and Inspectorate of Bali Province. Types of data used was quantitative data, while the data collected by using questionnaires. Data analysis methods used were validity and reliability test, the classical assumption, and the hypothesis were tested using F-test analysis and t-test analysis which were then analyzed using multiple linear regression analysis. All the variables in this study were measured using the likert scale 1-5. The results showed that Motivation, Work Culture, Leadership Style, Gender, and Independence had positive and significant impact on the professionalism of the government auditors. An internal government auditor should improve his professionalism for the efficiency and effectiveness improvement in order to improve public sector performance.
Analysis of MSME Actors Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior Husnunnida Maharani
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.p135-144

Abstract

This research aimed to examine factors that can increase the MSME actors interest in preparing financial statements dan relate this interest to the MSME actors actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB)  by adding ˜self-efficacy construct. This research employed a survey method by using questionnaires to collect the data from the research samples of MSME actors assisted by PT. Semen Indonesia (Persero) Tbk. The samples selected were those who had prepared financial statements, amounted to 100 respondents. Moreover, the researcher used a Partial Least Square (PLS) in the data analysis. The results showed that ˜interest construct positively affected the MSME actors behavior of preparing financial statements. Attitudes, subjective norms, behavioral control, and self- efficacy also had a positive effect on the MSME actors interest in preparing financial statements. The implications of the results of this research can be used as evaluation materials by the Partnership and Environmental Development Programs of PT. Semen Indonesia (Persero) Tbk. to create more MSME actors with the capability of preparing financial statements. This capability can facilitate the process of monitoring and evaluating the performance of MSMEs by providing the required factors through training and development programs.
THE INVESTIGATION OF TAXPAYER COMPLIANCE IN TAX AMNESTY Erlina Diamastuti; Kurniasari Novi Hardanti
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.p85-104

Abstract

This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Second, tax amnesty has not made taxpayer obey yet. The conclusion is tax Amnesty is not a choice but a compulsion.
The Effect of Working Capital Management and External Capital on Going Concern for Indonesian Small and Medium Enterprises Widya Exsa Marita; Ika Permatasari
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.p21-35

Abstract

This study aimed to examine the influence of working capital management and external capital ongoing concern of small and medium enterprises in Indonesia. This study used small and medium listed enterprises in Indonesia as a sample, which were included in the Pefindo-25 index from the year 2009-2016. The results showed that working capital management had a negative effect on SMEs going concern, while the external capital had a positive effect. This study had the implication for small and medium-sized issuers, which was they were expected to be able to accelerate the company's cash conversion cycle to improve working capital management so as to improve the sustainability of their business. In addition, they were expected to consider external capital as an alternative capital to increase competitiveness in the market.
Does Good Corporate Governance Able to Moderate The Relationship of Financial Performance Towards Firm Value? Yulita Setiawanta
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.p9-20

Abstract

This study aims to find out explicitly whether good corporate governance is able to moderate the relationship between financial performance and firm value that occurs in companies listed on the Indonesian stock exchange. Research was conducted on food and beverage companies in 2008 - 2017. The 10-year observation period obtained 50 observational data. By using Warppls 6.0 in processing observational data, the results show that financial performance has an influence on the value of the company. This research also proves that good corporate governance proxied by share ownership by company leaders is able to positively moderate the effect of financial performance on firm value, but not for institutional share ownership. In this case it can be said that the greater the dominance of the owner in corporate governance, the more positive the opportunity to obtain financial performance and the firm value becomes easier to achieve. 
Front Matter Volume 10 Issue 2, April 2019 akrual: jurnal akuntansi
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.pii-iv

Abstract

Back Matter Volume 10 Issue 2, April 2019 akrual: Jurnal Akuntansi
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.pv-xii

Abstract

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