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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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The Influence of Corporate Governance, Size, Growth and Performance to Executive Compensation (Study of Indonesian Capital Market) Ulupui, I Gusti Ketut Agung; Dwija Putri, I Gusti Ayu Made Asri
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p65-81

Abstract

AbstractThe purposes of this study are as follows: (1) to determine whether executive compensation policies influenced by corporate governance practices, (2) to determine whether executive compensation policy are influenced by the size, growth and performance. This research have done in 2014 with the observation period from 2009 to 2011. The methods of collecting data in this research through the observations of the financial statements of companies listed on the Indonesian Stock Exchange. This study used inferential statistical methods in analyzing the data that is processed by regression analysis. The results showed performance and size have the positive effect significantly on the executive compensation.AbstrakTujuan dari penelitian ini adalah sebagai berikut: (1) menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh corporate governance (2) untuk menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh ukuran, pertumbuhan dan kinerja. Penelitian ini telah dilakukan pada tahun 2014 dengan periode pengamatan dari tahun 2009 sampai 2011. Metode pengumpulan data dalam penelitian ini melalui pengamatan terhadap laporan keuangan perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode statistik inferensial dalam menganalisis data yang diolah dengan analisis regresi. Hasilnya menunjukkan kinerja dan ukuran memiliki efek positif secara signifikan terhadap kompensasi eksekutif.
Kajian Empiris Variabel Makroekonomi Dan Mikroekonomi Terhadap Beta Saham Pada Perusahaan Yang Terdaftar Di Kompas 100 Periode 2009-2013 Caecilia, Carrolina; Cahyadi, Sendy
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

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.
Profitabilitas, Investasi Dan Arus Kas Sebagai Prediktor Tingkat Pengembalian Saham Pasaribu, Rowland Bismark Fernando
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

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 Struktur Organisasi dan Ukuran Perusahaan Terhadap Penerapan Business Entity Concept Marita, Widya Exsa
AKRUAL: JURNAL AKUNTANSI Vol 7, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n1.p18-40

Abstract

AbstractMasalah pengelolaan dana merupakan momok yang sering mengakibatkan kegagalan usaha pada suatu perusahaan terutama UMKM. Pengelolaan dana yang efektif dan efisien dapat tercapai jika suatu perusahaan mampu menerapkan akuntansi yang baik. Penerapan akuntansi yang baik haruslah diawali dengan penerapan konsep akuntansi, salah satunya yaitu business entity concept. Penelitian ini bertujuan untuk mengetahui adanya pengaruh struktur organisasi dan ukuran perusahaan terhadap penerapan business entity concept. Objek penelitian yang diambil adalah UD. Agung Mulia Jaya dengan sampel sebanyak 200 reponden yang diambil dengan menggunakan teknik simple random sampling. Variabel bebas dalam penelitian ini adalah struktur organisasi dan ukuran perusahaan, sedangkan variabel terikatnya adalah penerapan business entity concept. Untuk menguji adanya pengaruh struktur organisasi dan ukuran perusahaan terhadap penerapan business entity concept, maka dilakukan analisis regresi linier berganda. Hasil pengujian secara simultan menunjukkan bahwa kedua variabel bebas yaitu struktur organisasi dan ukuran perusahaan berpengaruh terhadap penerapan business entity concept. Secara parsial, struktur organisasi berpengaruh positif terhadap penerapan business entity concept, namun sebaliknya ukuran perusahaan berpengaruh negatif terhadap penerapan business entity concept. Koefisien determinasi menghasilkan nilai 67,4% yang berarti penerapan business entity concept dapat dijelaskan oleh variabel struktur organisasi dan ukuran perusahaan sebesar 67,4% atau bersifat kuat.
Studi Komparatif Kinerja Bank Syariah Dan Bank Konvensional Dalam Menghadapi Krisis Global Berdasarkan Rasio Keuangan Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p1-13

Abstract

AbstractAt the time of financial crisis, one of the influential institutions in society is banking. Banking sector provide soft loans to create productive employment for the community. On the other hand, customers also need the liquidity from bank-ing. These stakeholders needs can be met by looking at the performance of bank-ing. This study aims to determine differences in the performance of sharia banking and conventional banking during economic crisis. This study uses t-test to analyze the data. From the research, it was found that in general, the performance of conventional banking is better than sharia banking in the economic crisis.
Factors that Affect Academic Achievement Student Hardanti, Kurniasari Novi
AKRUAL: JURNAL AKUNTANSI Vol 7, No 2: AKRUAL: Jurnal Akuntansi (April 2016)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n2.p91-101

Abstract

The aim of this research is to reveal the influence of student’s background when entered university are the entrance, the priority option to choose field of study, majoring of the high school, mathematics value in high school, and other factor is active to follow assistance toward academic achievement accounting student, that explain as value quantitative accounting and Grade Point Advantage. The population of the research is undergraduate students of the Department of Accounting, Faculty of Economy and Business, University of Brawijaya, entering in 2008, still enlisted as active student, and is having auditing practice course. The data of the research is taken by using questionnaire. The questionnaires given are 170 but only 137 which meet the criteria purposive sampling. Result of the research show that only university recruitment’s way and active to follow assistance that has significant influence on the academic achievement for Accounting Student.
Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson Yuliarini, Sarah
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p171-189

Abstract

AbstractThe aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed  in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.
Penerapan Sistem E-Budgeting Terhadap Transparansi Dan Akuntabilitas Keuangan Publik (Studi Pada Pemerintah Kota Surabaya) Gunawan, Dimas Rizky
AKRUAL: JURNAL AKUNTANSI Vol 8, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2016)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n1.p72-102

Abstract

AbstrakSurabaya adalah salah satu kota yang menggunakan teknologi informasi dalam akuntabilitas dan transparansi anggaran melalui pelaksanaan e-budgeting. Surabaya juga salah satu kota yang memiliki transparansi anggaran yang baik dan dilakukan secara online dengan menggunakan kemajuan teknologi informasi. Penerapan akuntabilitas dan transparansi anggaran pemerintah di kota Surabaya telah terwujud. Realisasi akuntabilitas bisa dilihat dari upaya pemerintah mempublikasikan pelaksanaan proses penganggaran dan program kegiatan Pemerintah Kota secara menyeluruh. Perwujudan transparansi informasi anggaran dalam penelitian ini dapat dilihat melalui informasi anggaran yang diberikan oleh Pemerintah Kota Surabaya. Implementasi berjalan dengan baik dan sesuai dengan prosedur operasional standar. Penelitian ini menggunakan penelitian deskriptif kualitatif. Lokasi yang dipilih dalam penelitian ini adalah pemerintah kota Surabaya.
Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm. (Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo) Handayani, Susi; Hariyati, Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p184-204

Abstract

AbstractSMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (SEM) approach Partial Least Square (PLS).In data processing using software Warp PLS. The results showed that the Accounting Information Systems Management is broadscope, timeliness, integrated, and the aggregate effect on Managerial Performance is measured using an instrument of self-rating which is reflected in four indicators, namely increased revenue, cost savings, improved customer satisfaction and increased asset utilization. This shows that although SMEs are the type of business that is not great, but still requires a wide range of information, timely, integrated and comprehensive that can assist managers in making informed decisions that impact the increase managerial performance related to efficiency-related costs but still consider satisfaction customers thus increasing the income of the SMEs in environmental conditions of uncertainty. Keywords: SME, SIAM characteristics, Managerial Performance
Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri Suryaningrum, Diah Hari
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

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.

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