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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.
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Articles 6 Documents
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Search results for , issue "Vol 9, No 1 (2015): AKUNTABILITAS" : 6 Documents clear
ANALISIS STRUKTUR, PERILAKU, DAN KINERJA PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Eka Fitriyanti
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8798

Abstract

The crisis in 2007 which originates from the state of the united states have an impact on the banking sector in indonesia. Banking is the financial sector that is not in spite of the impact of the financial crisis global. In october 2009, three general bank conventional namely bank mandiri, bank negara indonesia, and bank rakyat indonesia liquidity assistance asked of each government 5 trillion rupiah (bank indonesia , 2009) In contrast to general sharia-based bank, during the period of the crisis can still show a business activity is better. The role of a syariah banking continued to increase it looks from the association of community funds that continue to increase from 2007 until years 2013. The condition of islamic banking industry in indonesia seen from the growth of third party funds, market share to the total third party funds indonesian banking, the performance of return on assets, office network development, and the number of workers kerjasudah fairly stable from the period 2007 to 2013 period. The development of syariah banking industry it can’t be good , there is still seen the gap between structural of syariah bank , where 2 bank controls more than 20 percent market share of total share of the third party funds syariah banking overall. The purpose of this research is analyzing the structure of the market in islamic banking industry in indonesia, analyse the influence on the performance of syariah bank market structure, and analyze the influence of behavior on the performance of syariah bank market in indonesia 2011-2014 year. The analysis used in this research is a method of data panel with simultaneous equations. This research result indicates that islamic banking industry in indonesia oligopoli presently, simultaneously the structure of markets influences behavior and conduct market effect on the performance of syariah bank market in indonesia 2011-2014 in the period.
FAKTOR – FAKTOR YANG MENENTUKAN SEWA TEMPAT TINGGAL PADA KAWASAN EKONOMI DAN PENDIDIKAN DI KOTA PALEMBANG Chitra Puspitasari DN
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8794

Abstract

The purpose of this paper is to analyze the influence Accessibility,Power Electric,Water Supply, Roominess, The Floor Level of Residential Rental in Economic Region and Education Region and the was difference between residential rental in economic and education region. Data used in this study are primary data obtained from interviews with respondents who guided the list of questions. analyze by using Ordinary Least Square (OLS). The result showed that variable of Power Electric, Water Supply and Roominess have significant effect to Residential Rental and then Accessibility and The Floor Level have not significant effect to Residential Rental in Economic Region and Education Region.  Variable of Power Electric and The Floor Level have negative effect to Residential Rental. There is differences residential rental in Economic and Education Region. Residential rental in Education Region is greater than Economic Region.
EFFECT OF INFRASTRUCTURE ON ECONOMIC GROWTH IN SOUTH SUMATERA PROVINCE Kale Kaupa
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8799

Abstract

The aim of this paper is to study the effect of water supply infrastructure and electricity infrastructure which are considered as public utilities and road infrastructure which is considered as public works on economic growth in South Sumatera. I further extend the analysis to include the impact of infrastructure on three key sectors: agriculture sector, manufacturing sector and trade sector. In this paper, I use time series data from year 2001 to 2013. I measure economic growth as per capita GRDP. The approach is based on the growth model of Barro (1990). Infrastructure capital is an input into aggregate production. Using physical infrastructure as independent variables and employing Cobb-Douglas production function in the framework of Barro’s growth model, the result provides clear evidence that electricity infrastructure and water supply infrastructure are significant and both positively affect per capita output in the province. This is also true in the agriculture sector, manufacturing sector and the trade sector. On the other hand, road infrastructure doesn’t not show any significant impact. Overall, the results are consistent with the widely-accepted idea in policy research that infrastructure plays an important role in promoting growth, as well as with the viewpoint that certain conditions of the  local economy may hinder the growth-related impacts of existing infrastructure.
EFFECTS OF EXTERNAL FACTORS ON THE SMALL AND MEDIUM ENTERPRISES IN SOUTH SUMATERA PROVINCE, INDONESIA Jeffrey Tange
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8796

Abstract

Small and medium enterprises are known to be major contributors to the economy of South Sumatra. However, the support they receive from government and other stakeholders are insufficient to the size of the sector. This paper examines the effects of external macroeconomic and social factors such as credit, education, tax and inflation on small and medium enterprises employment in South Sumatra.  Secondary time series data from 1995 to 2014 was used for this research. The data was stabilized by first differencing then ordinary least squares method was applied to analyze the data. The results show that tax had strong negative influence on the SMEs employment at five percent significance level. Credit and education also had some impact on SMEs at ten percent significance level. However, their coefficients showed negative signs reflecting the negative growth of SMEs over the period. This meant that, despite the increases in credit received by SMEs and the primary and secondary school graduates entering the SME sector, the SME employment declined over the period. There was no significant influence on the SMEs by inflation over the period studied though the coefficient of inflation showed a positive sign disclosing that inflation had no negative impact on SME employment over the period covered.
MEMAKNAI PENYUSUNAN DAN PELAPORAN AKUNTANSI PADA RUMAH SAKIT BLU (STUDI KASUS RSUP DR. MOHAMMAD HOESIN PALEMBANG) Fardinant Adhitama
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8797

Abstract

The arrangement and accounting reporting becomes an important component in a governance institution to assess the performance in a financial management which apply PSB (Public Service Board) accounting reporting is governed by laws and regulations in the field of state finances to run a sound business practice, PSB (Public Service Board ) carry out two systems with two standards for the preparation and reporting of accounting in financial governance GAAP (Generally Accepted Accounting Principles) as the standard in the preparation and reporting of accounting for financial reporting BLU (Public Service Board) accrual-based and GAS (Government Accounting Standards) as standard in preparation and accounting reporting of the government agencies with cash toward accrual basis. This research was conducted to understand and interpret how the implementation of the preparation and reporting of accounting PSB (Public Service Board) at Dr. Mohammad HoesinHospital Palembang then figure out what are the problems encountered in the preparation of accounting and reporting, and how the decisions taken by Dr. Mohammad HoesinHospital Palembang in following up the problems that arise, this study is a qualitative research paradigm interpratif research with case study approach. The object of this research is part of the accounting department of Dr. Mohammad Hoesin Palembang with speakers Head of financial accounting along with the associated staff. Data analysis is done with data reduction, understanding and interpretation. The results of the study describes howthe process of preparation and accounting reporting that occurred at Dr. Mohammad Hoesin Hospital Palembang as the implementing agency of PSB (Public Service Board), researchers also found a lot of problems that arise in the preparation and reporting of accounting process on PSB (Public Service Board) governance of Dr. Mohammad Hoesin Hospital Palembang, then the results of this study explain the decisions taken by rational choice theory. Suggestion that is given in this study is that the central government may revise the regulation in the financial governance of PSB (Public Service Board) particularly regardingGeneralServices AgencyHospital.
ANALISIS ANGGARAN RESPONSIF GENDER DI PROVINSI SUMATERA SELATAN Dwi Oktaria
AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i1.8795

Abstract

This study aimed at analyzing the implementation of proposed document plan and the realization of budgeting toward gender bias in the province of South Sumatra. The technique used on analyzing gender bias is descriptive statistics. Based on assessment of proposed document plan and realization of budgeting, the result shows that the programme tend to support budgeting responsive gender.

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