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INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 7, No 2 (2013): AKUNTABILITAS" : 6 Documents clear
ANALISIS SISTEM PEMBIAYAAN ARRUM (AR-RAHN USAHA MIKRO DAN KECIL) PADA PT. PEGADAIAN CABANG SYARIAH SIMPANG PATAL KOTA PALEMBANG Elia Trianti; Inten Meutia; Aspahani Aspahani
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8923

Abstract

The purpose of this research is to know whether the implementation of financing system ARRUM conducted by PT. Simpang Patal Palembang Branch Office is in accordance with the related legal bases, namely Fatwa DSN-MUI No. 25/DSN-MUI/III/2002 and PSAK N 0.107 and Islamic microfinance concept with sharia mortgage and micro-small business. This research is a descriptive study with compare rule or Sharia according to Syariah with current practice of pawn. The sample OF This research is the Sharia Branch Pawnshop Of Simpang Patal Palembang. Based on the results of the analysis can be concluded that the practice of Rahn on the product Ar-Rum pawnshop Sharia is in accordance with the jurisprudence.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA RUMAH SAKIT SRIWIJAYA EYE CENTRE PALEMBANG Siti Maryana Fatrianisa; Rina Tjandrakirana; Yulia Saftiana
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8919

Abstract

This research aims to determine the accounting treatment of fixed assets in the Hospital Sriwijaya Eye Centre in which the company is engaged in the healthcare field. And to determine whether the accounting treatment of fixed assets of the company in accordance with generally accepted accounting treatment so as to provide future benefits to the company. Hospital Sriwijaya Eye Centre in general get their fixed assets in two ways: credit purchases, and assemble or build own fixed assets. The method used to calculate depreciation is the straight-line method for all assets except land. The results of the analysis and research conducted at the Hospital Sriwijaya Eye Centre that plant and equipment and depreciation methods used in principle has been implemented consistently and do not deviate from accounting standards generally accepted. But in this case the adjustment between the economic utilization of assets with depreciation methods applied by the company so that there are not appropriate assets that still need to be adjusted using the depreciation method to be able to provide future benefits to the company.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING PADA PT PUPUK SRIWIDJAJA PALEMBANG Fertika Andriana; Ermadiani Ermadiani; Yusnaini Yusnaini
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8924

Abstract

The study modified from Muhlis et al (2010) on the influence of participation of budgeting on the performance of regional government apparatus with organizational culture and organizational commitment as Moderator. The object in this research is PT Pupuk Sriwidjaja Palembang. Data is processed using SPSS.  From the results of analysis can be concluded that there is a positive influence and relation between participation of budget to managerial performance, there is no influence of organizational commitment to the participation relationship of budget preparation and Managerial performance. There is a negative and significant influence over the leadership style of the relationship between the participation of budget and managerial performance, which means leadership style weakens the influence of budget-making participation in managerial performance.
ANALISIS PENGELOLAAN DANA PREMI PRULINK SYARIAH PADA ASURANSI SYARIAH PT. PRUDENTIAL LIFE ASSURANCE PALEMBANG Rizki Kusuma Damayanti; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8920

Abstract

In general mean, insurance is an agreement of insurer (insurance company) with insured (insurance customers). By accepting premium funds from the insured, insurer promised to pay a number of guarantee when the insured have a failure, damage and loss of some goods, etc. by the insured pay premium funds as much as determined by insurer every months. Progress of insurance in Indonesia currently has improved very significant. According to Association of Syariah Insurance Indonesia/Asosiasi Asuransi Syariah Indonesia (AASI) currently some of insurance company prefer to bulid unit of syariah insurance than to build a new company by focus to the syariah insurance, one of them is PT. Prudential Life Assurance. PT. Prudential Life Assurance offer to build unit of product link both of the conventional and syariah. This research will discuss about Management PRUlink Syariah Premium Funds Analysis on Syariah Insurance in Management PRUlink Syariah Premium Funds Purpose of this research to find out how to Management PRUlink Syariah Premium Funds. Types of this research used by the authors is descriptive and qualitative research method. Data used in this research is primary data and secondary data. Data analysis technic used in this research is descriptive data analysis method, because this research to describe Management Premium Funds mechanism PRUlink Syariah in PT. Prudential Life Assurance.
PENGARUH TINGKAT KEPENTINGAN, TINGKAT INFLASI, DAN TINGKAT BAGI HASIL TERHADAP SIMPANAN MUDHARABAH PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH Rizki Noviansyah; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8921

Abstract

The purpose of this research are to determine the influence of rate of interest, rate of inflation and rate of profit sharing towards mudharabah savings on Bank Umum Syariah and Unit Usaha Syariah in research period from year 2009 until 2012.The number of observations in this study are 58 months, started from January 2009 to October 2012. Techniques of data analysis used in this study are descriptive statistical analysis, the classical assumption test, multiple linear regression analysis and T test.The results of this study indicated that the rate of interest affected significantly and negative on mudharabah savings, rate of inflation affected significantly and negative toward mudharabah savings, while the rate of profit sharing affect positive and significantly to mudharabah savings.
ANALISIS PENERAPAN AKUNTASI SUMBER DAYA MANUSIA PADA RSUP DR. MOHAMMAD HOESIN PALEMBANG Icha Fauziah; Aspahani Aspahani; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8922

Abstract

The research aims to determine the capitalization of cost of human resources on RSUP financial statements. Dr. Mohammad Hoesin Palembang and his influence. The type of research to be done is case studies on the company. Data analysis methods use a deskriftive analysis. Based on the results of research and analysis conducted on the collected data it can be concluded that the treatment of costs associated with the cost of human resources as a burden is immediately eliminated in the period of occurrence resulting in the lack of information that was submitted so as to make the management not know exactly how far the achievement of hospital objectives has been achieved economically. In drafting the financial statement of RSUP Dr. Mohammad Hoesin using conventional accounting which refers to the government accounting standards (SAP) and the nonprofit hospital accounting guidelines where the unfounded investment in human resources is Conducted by hospitals, expenditures for human resources i.e. spending on human resource development are recognised as burdens.

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