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Aktiva : Jurnal Akuntansi dan Investasi

jurnal_aktiva
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Published by Universitas Madura

ISSN : 25027379 EISSN : 25494090 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 2, No 1 (2017): AKTIVA" : 7 Documents clear

IMPLEMENTASI KEBIJAKAN PENGGUNAAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU (DBHCHT) DI KABUPATEN PAMEKASAN Fitriyah, Meliana
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

These research purposes are for knowing and understanding about how the implementation of utilizing of excising funds policies from tobacco products on Pamekasan in the year 2008 until 2013 and the effectiveness level of excising funds from tobacco products in Pamekasan. This research is including on quantitative description research category which describe about the implementation of utilizing of excising funds policies from tobacco products on Pamekasan in the year 2008 until 2013 and the effectiveness level of excising funds from tobacco products on Pamekasan in the year 2008 until 2013 by using effectiveness analysis approach which compare between budget and budget realization. Data analysis which used is in percentage form. The magnitude of the percentage is calculated by comparing budget realization and budget allocation. From data processing result known that the implementation of utilizing of excising funds policies from tobacco products on Pamekasan in the year 2008 until 2013 is appropriate with the rule of utilizing of excising funds from tobacco that exists, from finance ministry and the governor of East Java. Also found that the effectiveness level in the year 2008 is 80.76%. In the year 2009 is 74.19%. In the year 2010 is 43.86%. Whereas in the year 2011 decreased to 40.23%. So in the year 2012 rose to 86.08%, and in the year 2013 is 76.45%. From data analysis can be concluded that the excising funds from tobacco products in Pamekasan through economic administration of region secretary of Pamekasan as the secretary of excising funds from tobacco products in Pamekasan is not reached the effectiveness from 2008 until 2013.

PENGARUH MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS SETELAH KONVERGENSI SAK IFRS PADA PERUSAHAAN MANUFAKTUR Ustman, Ustman
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The earnings information helps the owner or other party in estimating the profit power to estimate the risks in investment and credit. Profits are also used as a tool to measure the performance of the company's management over a period of time which is generally the concern of certain parties in assessing performance in management accountability in the management of resources entrusted to them, and can be used to predict future prospects. The existence of these reasons will encourage the emergence of earnings management practices.Companies that make earnings management will reveal less information in the financial statements to make their actions less easily detected, especially for information on the cost of equity capital. This study aims to determine the effect of earnings management on the cost of equity capital after the convergence of IFRS SAK. The measurement of earnings management used in this study is earnings management proxied by Discretionary Accruals, with modified jones model and cost of equity capital proxied by Ohlson model. The method of analysis used is multiple regression by mengguanakan secondary data. The research sample consisted of 30 manufacturing companies listed in BEI year 2013-2015 by using purposive sampling technique. The results prove that earnings management has no significant effect on the cost of equity capital after the convergence of IFRS SAK.

PENGARUH MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PADA KPRI “NIAGA” KABUPATEN PAMEKASAN Surya, Citra Larashati
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Cooperatives are different business entities from other business entities (BUMN and BUMS). Cooperative which is the main goal is the welfare of members. This is different from state-owned and profit-oriented BUMS. For that the cooperative must try to run a useful business by using sember-resources that exist.In running the business, cooperatives can not be separated from financial problems that need special handling in the field of cooperative finance that is working capital management. Judging from the management perspective, working capital is always needed during the business. Thus, business managers pay special attention to the handling of this working capital. On the other hand the amount of working capital is directly related to the level of liquidity of the business concerned. The method of analysis used by the writer is liquidity analysis, correlation analysis, significance test with price critique table r product moment, and regression analysis. Liquidity analysis is intended to determine the company's ability to meet its financial obligations in the short term. The popolation of this study includes all the existing data on KPRI "NIAGA" starting from the history of establishment, organizational structure, financial statements and so on. The sample in this research is analyzing the financial statements for the last five years that is year 2011 until 2015.

EVALUASI PERLAKUAN AKUNTANSI DAN PENERAPAN SAK SYARI’AH UNTUK MEMENUHI KEWAJARAN LAPORAN KEUANGAN ENTITAS SYARI’AH PADA PT. BPR SYARI’AH SPM PAMEKASAN Syaiful, Syaiful
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The banking sector has a strategic position and is one of the most decisive factors in the development process. Thus, to improve the efficiency and effectiveness of bank functions, the coaching and supervision must be done. Consistency is an essential part of bank management, especially in establishing sound funding strategies, including accounting procedures, in order to stay dynamic in line with the demands of the community as a bank service user. The level of adherence to applicable standards and financial accounting rules can also trigger problems at the level of public confidence, particularly in shari'ah-operated banks against Shari'ah Financial Accounting Standards. The purpose of this study is to determine the application of Sharia Accounting Standards to transaki-transaction syari'ah and compliance the use of SAK Syari'ah conducted by PT. BPR Syari'ah SPM Pamekasan. This is a descriptive case study research type. The object of research conducted at PT. BPR Syari'ah SPM Pamekasan by looking at data in the form of transactions and financial statements.The results of the analysis of the data obtained and observations made can be seen that the accounting of Islamic banking, both recognition and measurement of transaction journal and presentation of balance sheet and profit and loss made by PT. BPR Syari'ah SPM Pamekasan, so far very relevant and not contrary to the Sharia SAK and operational activities carried out fairly and relevant to the principles of shari'ah.

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA RAPA LAOK KECAMATAN OMBEN KABUPATEN SAMPANG Syahadatina, Rika
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to find out the Planning, Implementation, and Accountability of Village Fund Allocation. Accountability is the obligation to convey accountability or to answer and explain the performance and actions of a person / legal body / collective leadership of an organization to a party entitled or authorized to request information or accountability. Village Fund Allocation is a government-provided financial budget to the village, Derived from the Tax Sharing as well as the Central and Regional Budgets Funds received by the district. Accounting governance has three main objectives, namely accountability, managerial, and supervision. Accountability by the government is a manifestation of the provision of information about any actions or activities and financial management carried out by the government during a period. The implementation of good governance is the main prerequisite for realizing the aspirations of the people in achieving the goals of the nation and state. The research method in this thesis used qualitative descriptive data analysis technique with the transformation of research data in tabulation form. The result of this research shows that the planning and implementation accountability system has applied the principle of transparency and accountability. While the accountability of Village Fund Allocation both technically and administratively is good, but must still get or given guidance from sub-districtgovernment

PENENTUAN FEE AUDIT TERHADAP INDEPEDENSI AUDITOR Rohmaniyah, Rohmaniyah
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Fee is a fee received by a public accountant after carrying out its audit services, the amount depends on the assignment risk, the complexity of the services provided, the level of expertise required to execute the service, the corresponding KAP cost structure. Indepedence is a mental attitude that is free from influence, not controlled by other parties. This research uses descriptive qualitative approach. Sources of data in this study in the form of primary data. Data obtained through interviews with auditors recorded by unstructured / non-formal. Informants in this study is one of the auditors who work in KAP Lisa Buntaran who have sufficient experience in auditing. The results of this study indicate that in practice the audit fee is determined by the KAP and there is bargaining with the client. Additional fees will exist when the client requests to investigate the findings listed on the paper to be further explored. The auditor's indepedence is not affected by fees paid by the client. KAP still uphold the independence and keep following the professional code of ethics. The effectiveness of auditor audits looks at prepared papers and analyzes paperwork originating from clients and third parties.

KONTRIBUSI PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) PADA DINAS PENDAPATAN KABUPATEN PAMEKASAN Fajar, Achmarul
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The government can collect entertainment taxes such as music performances, karaoke, billiard, water recreation, for those who entertain entertainment, the entertainment tax is one of the potential areas that are very important to be improved. To know the amount of contribution of entertainment tax to local income and the effectiveness of entertainment tax of Pamekasan Regency. This research take object at Office of Revenue Service, research type using quantitative descriptive method. This type of data in this research uses quantitative data, data source in the form of primary and secondary data. Data collection techniques in this study using the method of documentation and interviews. The analysis data used in this research is identifying target data and entertainment tax realization, identifying target data and realization of local revenue, calculating contribution of entertainment tax to local revenue, calculating the effectiveness of entertainment tax.Based on the research result, the contribution of entertainment tax to local revenue in 2011 amounted to 0.05%, in 2012 by 0.04%, in 2013 by 0.05%, in 2014 by 0.04%, and for the year 2015 By 0.05%. Average entertainment tax contribution of 0.05% from 2011 to 2015, this is classified under very less criteria. The effectiveness of entertainment tax revenue for 2011 amounted to 179.01%, in 2012 of 161.99%, in 2013 of 186.36%, in 2014 of 245.23%, and for 2015 by 152.59%. With an average rate of effectiveness of entertainment tax revenue of 185.04%, this includes very effective in Pamekasan District. Suggestions for pamekasan service to be more able to optimize the potential of entertainment tax which is in Pamekasan Regency.

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Nurul Alfian

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Kab. pamekasan,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nurul Alfian

Contact Email fyanque89@yahoo.com

Phone -

Journal Mail Official fyanque89@yahoo.com

Editorial Address -

Location Kab. pamekasan, Jawa timur INDONESIA

Abstract

Abstract

Abstract

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Abstract

Abstract

Contact Name
Nurul Alfian

Contact Email
fyanque89@yahoo.com

Phone
-

Journal Mail Official
fyanque89@yahoo.com

Editorial Address
-

Location
Kab. pamekasan,

Jawa timur

INDONESIA