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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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Pengungkapan Sukarela Dan Manajemen Laba Terhadap Biaya Modal Ekuitas Dengan Informasi Asimetri Sebagai Variabel Intervening Barvidi, Dinilla Nur Silma
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.p41-49

Abstract

AbstractPenelitian ini memiliki tujuannya yaitu untuk mengetahui pengaruh pengungkapan sukarela dan manajemen laba terhadap biaya modal ekuitas melalui informasi asimetri. Data sampel dalam penelitian ini sebanyak 210 perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Hasil penelitian menyimpulkan bahwa pengungkapan sukarela dan manajemen laba tidak berpengaruh terhadap biaya modal ekuitas. Hasil penelitian ini juga menyimpulkan bahwa bahwa informasi asimetri bukan merupakan variabel intervening pada hubungan antara pengungkapan sukarela dan manajemen laba terhadap biaya modal ekuitas.
Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang) Pertiwi, Ajeng Rachma; Rusydi, M. Khoiru
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p119-138

Abstract

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didnt have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.
Perbandingan Risk Dan Return Investasi Pada Emas, Saham Dan Reksadana Dalam Menentukan Keputusan Investasi Radianto, Wirawan ED; Ayuningtyas, Citra
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.p105-117

Abstract

AbstractThe purpose of this study is to investigate whether there are differences in risk and return of investment in investment instruments that investigated the third is gold, LQ 45 index and Mutual Funds. Comparative risk and return is to know where the most profitable instruments so that the right to choose in making investment decisions. The sample used is the price of gold, LQ 45 index and NAV shares of mutual funds during the period from 1997 until 2009. One Way ANOVA is used in this study. The results of this study as follows. There is a significant difference of  risk and return among gold, mutual fund, and LQ 45 index. Finally it can be concluded that gold is the most profitable investment instruments, it is because the smaller the coefficient of variation, the more profitable an investment.
Peran Perbankan Syariah Terhadap Pertumbuhan Ekonomi Sektor Riil Di Indonesia Hasyim, Linda Tamim Umairoh
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.p11-27

Abstract

AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis peran perbankan syariah terhadap pertumbuhan ekonomi sektor riil di Indonesia. Peran perbankan syariah diukur menggunakan dana pihak ketiga (DPK) dan pembiayaan yang diberikan (PYD), sedangkan pertumbuhan ekonomi sektor riil diukur dengan produk domestik bruto (PDB) .Penelitian ini menggunakan sebanyak 387 data time series dari statistik perbankan syariah dan statistik ekonomi dan keuangan Indonesia selama periode penelitian 2008-2016 dengan data bulanan sebagai basis datanya. Data dianalisis menggunakan metode analisis regresi linier berganda.Penelitian ini menemukan bahwa sektor perbankan syariah mendorong terjadinya pertumbuhan ekonomi sektor riil di Indonesia.
Pengaruh Good Corporate Governance (Gcg) Dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variable Intervening Pada Perusahaan Pertambangan Yang Go Public Di Bei Ratih, Suklimah; Setyarini, Yulia
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.p115-132

Abstract

AbstractApplication of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) being demands for companles that have involved external parties in fullfilment of the operational funding and have social impact. The effective GCG and CSR will be able to increase the finance performance and value of the firms.This study aimed to determine the direct and indirect effect of GCG dan CSR against the value of the mining companies that go public in BEI, based on sample annual reports 2012. The result of this study is only the KPI (one element of GCG mechanism) that have dirrect effect to fFnancial Performance (ROA), and none of indirect effect hypothesis of GCG and CSR to Value of the Firm (Tobin’s Q) are proven.
Analisa Devolusi Bphtb Menjadi Pajak Daerah Dengan Economic Of Collection Sebagai Tolak Ukur (Study Kasus Kabupaten Madiun) Prastiwi, Dewi; Zain, Amanta; Suryaman, Yaman
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p200-216

Abstract

AbstractAct No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.
Pengaruh Strategi Diversifikasi Terhadap Nilai Perusahaan Lq-45 Pada Bursa Efek Indonesia Lestari, Dianita Asih
AKRUAL: JURNAL AKUNTANSI Vol 6, No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p169-177

Abstract

AbstractStock price volatility in 2013 make the Indonesian economy slumped. It is due to the decrease in the ability of the company to get profitability, especially the listed LQ 45. The strategy diversification that undertaken by all companies LQ 45 is not quite significant to bring the company to not be affected as a result of the stock crisis. The firm value has also become an important thing to consider in the stock crisis because the firm value will show how much advantage to be gained by stockholders. Diversification strategy expected to increasefirm value. Research Muliani, dkk, 2014 showed positive relationship between firm value and performance of the company. While Harto, 2006 showed that the strategy of diversification not have an optimal effect on the performance of the company.The study was conducted by purposive sampling method with 33 samples of LQ 45 companiesin 2013. The data processing using SPSS 20 with a simple regression analysis. Results of this study show a diversification strategy has no significant effect towardsfirm value.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Permatasari, Ika; Puspitasari, Dian
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

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.
Potensi Kelurahan Sei Mempura Kabupaten Siak Sebagai Kawasan Ekowisata Putri, Dwika Lodia; Wardi, Jeni; Farwitawati, Reni
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.p120-139

Abstract

AbstrakPenelitian ini bertujuan untuk mengiventarisir potensi ekowisata yang dapat dikembangkan di kawasan Mempura, melakukan kajian pola pemanfaatan lahan di kawasan Mempura yang dapat mendukung percepatan ekowisata dan merumuskan konsep kebijakan dan peran institusi dalam pengelolaan kawasan Mempura dalam mendukung percepatan ekowisata. Metode yang dilakukan dalam penelitian ini adalah metode survei, wawancara dan kuesioner. Sebelum penelitian dilakukan prasurvei untuk menentukan lokasi ODTW (Objek dan Daya Tarik Wisata) di Kelurahan Sei Mempura yang berada di Kabupaten Siak Sri Indrapura. Penentuan lokasi ODTW mengacu pada Dinas Kebudayaan dan Pariwisata Kabupaten Siak. Hasil penentuan lokasi ODTW dilakukan secara purposive sampling. Hasil Penelitian ini adalah Potensi Kawasan wisata Sei Mempura selain ekowisata yang potensial dikembangkan juga cukup banyak jumlahnya, antara lain yang berkaitan dengan budaya, sejarah dan taman kota buatan serta agrowisata. Perkembangan kepariwisataan di Sei Mempura Kabupaten Siak umumnya belum mendapat sentuhan yang optimal sesuai kaedah-kaedah kepariwisataan. Faktor berpengaruh yang menghambat pertumbuhan dan pengembangan kapariwisataan di Sei Mempura Kabupaten Siak antara lain: keterbatasan mutu SDM, masyarakat dan Pemerintah, rendahnya kepedulian para investor swasta, rendahnya kunjungan wisatawan ke Siak, Aksesbilitas, Fasilitas kepariwisataan, serta keterbatasan informasi
Analisis Rasio-Rasio Dan Ukuran Keuangan, Prediksi Financial Distress, Dan Reaksi Investor Vestari, Mekani; Farida, Dessy Noor
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p26-44

Abstract

AbstractThe purpose of this paper is to investigate financial ratios and financial measurements that can predict financial distress. This study also examined investor reaction. To proved the effect for the long period this study not only examined the effect of independent variables per year to the prediction of financial distress, but also examined the average for five years.Using logistic regression the results showed that there are four financial ratios that can predict financial distress. Business risk and firm size is not proven to predict financial distress. Using Kruskall-Wallis test this study also proved that investors can predict financial distress.

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