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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 164 Documents
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ARAH EVALUASI PAJAK TRANSFER KENDARAAN BERMOTOR DI DINAS PENDAPATAN DAERAH KOTA PALEMBANG Apriani Br Barus; Ermadiani Ermadiani; Eka Meirawati
AKUNTABILITAS Vol 7, No 1 (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.v7i1.8881

Abstract

The transfer tax of motor vehicle is one of the local taxes that give a bigger significantly to the original revenue receipts. With the more development the making of motor vehicle technologi and people taste are always changing cause the transfer ownersip of a motor vehicle between one party and another party is very fast grow up. This research be made to evaluate the implementationof the adoption and acceptance the transfer tax of motor vehicle and efforts to see was has been made in inproved accept of the transfer tax of motor vehicle.Collect the transfer tax of motor vehicle based in South Sumatera provincia regulation number 3 year of 2011 about regional taxes. Its implementing regulation based on Southern Sumatera governor regulation number 11 ini years 2012. Implementation of collected already running with the legistation in force even though there are some technical obstacles in the implementation of the collection.This study uses descriptive qualitative analysis. The analysis is done qualitatively based on the data and information obtained during the study were associated with theories and concepts with collect the transfer tax of new motor vehicle administration.
DOMINASI AKAD MURABAHAH PADA PRAKTIK PENYALURAN DANA DI BANK SYARIAH Rita Yuliana; Shelly Febriana Kartasari
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8768

Abstract

Dominated murabahah contract phenomena in bank of sharia is really easy to see. Thisthing becomes an evidence that in doing its function of distributing funds, bank of shariajust tend to product which is not sharing benefit base. Further searching related onmotivation of sharia bank in distributing its funds to murabahah product shows thatmurabahah product for bank has level of risk that relatively low. But, for the customers onthat product has no different with credit which is given by conventional bank thatcommanded in giving a fixed margin. That margin calculation in fact still refer to level ofinterest in BI. The phenomena shows that the orientation of sharia bank still limited inprofit and obedience of islamic principle. While in social orientation, to increase thewelfare of society is still not performing well.
ANALISIS FAKTOR YANG MEMPENGARUHI FRAUD DI BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA TAHUN 2016 Geri Herdianto; Harun Delamat; Ahmad Subeki
AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i1.8804

Abstract

The purpose of this study is to determine the influence of Syariah Compliance (Sharia Compliance) and Good Corporate Governance against the existence of FRAUD dibank Syariah registered in Bank Indonesia.The population in this study are all Sharia Commercial Banks (BUS) registered at Bank Indonesia from 2011 to 2015. Samples are selected using purposive sampling method. Total sample used in this research. 8 Sharia Commercial Bank with 5 years study period. The method of analysis used in this study is multiple regression processed using SPSS version 22.The results of this study indicate the compliance of shariah variables With proxy Profit Sharing Ratio has a negative effect on fraud on Ratio of Islamic Sharia Income, Investment Ratios of Islam and Islam Corporate governance has no effect on fraud on sharia banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN AUDITOR MENERIMA PENUGASAN PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN Andre Leonardo R; Rochmawati Daud
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3109

Abstract

This research intends to find out the factors that influence auditor 's judgment in client acceptance decision. Analysis unit in this research is public accountant/ auditor. To resolve this problem, the applied regression technique is analysis of multiple linear regression models by means of aiuiliary software of SPSS 11,0 version. This research proved that audit risk, audit fee , independency and integrity of management simultaneously influenced the auditor 's judgment in client acceptance decision. However from partially test that has been done, proved that audit risk, idependency and integrity of management influenced the auditor's judgment in clietii acceptance decision, whereas the audit fee factor did not influenced the auditor's judgment in client acceptance decision. And integrity of management is the most dominant factor for aitditor's judgment in client acceptance decision. Key words: Auditor fudgment in client acceptance decision, audit risk, independency, audit fee, integrity of management
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.
PENGARUH MODAL MANUSIA TERHADAP UPAH PEKERJA PADA SEKTOR JASA MONTIR MOTOR DI PALEMBANG Theodorus William Siahaan
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8792

Abstract

This study describes the services of motor mechanic workers who work in non-authorized workshops / individuals who have at least 1 motor mechanic spread in Palembang, especially in 16 sub-districts in Palembang. The data used in this study is the primary data obtained from the survey by conducting longitudinal interviews through prepared cues. Variables used in this study are education, training, work experience and working hours. The parameter parameters of the model are calculated by the OLS method with the help of the Eviews 7 program. Furthermore, an Econometrics Criteria Test is required. The results obtained are that the educational variables, ker ka kercha experience each significant effect on the wage pointing while the variable training is not significant to the wage pointers on motor mechanic services in Palembang.
PENILAIAN KINERJA PT PERKEBUNAN NUSANTARA VII (PERSERO) UNIT USAHA BETU DENGAN PENDEKATAN BALANCED SCORECARD Unggu Prayogi; Yulia Saftiana; Aryanto Aryanto
AKUNTABILITAS Vol 7, No 1 (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.v7i1.8887

Abstract

Performance evaluation is an essential factor for a company. Performance evaluation used in this research is Balanced Scorecard. The goal of this research is to identify the performance of the company through four different perspectives: financial perspective, customer perspective, internal business processing perspective and growth and development perspective. This research is a case study using descriptive analisis technique. Performance evaluation in this research is the data from PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu in the year of 2011 and 2012. Based on this research it is concluded that the overall performance evaluation for PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu is good. This is based from the scoring using the Balanced Scorecard approach inducted from financial perspective, customer perspective, internal business processing perspective and growth and development perspective. To increase what the company performance had already achieved, the writer suggestion for the company is to pay more attention to the internal business processing perspective. Especially the ones concerning raw material quality supervision, production process and product quality, in order for the product to meet the standard set by the company that eventually will impact the company’s performance in terms of financial perspective, customer perspective and growth and development perspective.
ANALISIS PENYERAPAN TENAGA KERJA PADA SEMBILAN SEKTOR EKONOMI DI SUMATERA SELATAN Ridwan Effendi
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8783

Abstract

This research is aim analysing whether there is  positive relationship between the labor demand with the gross domestic product, and negative relationship between the labor demand with wages atthenine economic sector in the South Sumatera province. The data were obtained from the central statistics agency and  Bappeda of South Sumatera province from 2005 to2013. The method used panel data regression analysis, which includes The best model, classical assumptions and criteria statistics. The results indicates that simultaneously GDP with wages have influential strong and significant against the labor demand. Partially GDP show positive and significant effect on the labor demand. While the wages tell negative and significant effect on the labor demand at the nine economic sectors in South Sumatera province.
ANALISIS FINANCIAL DISTRESS PADA INDUSTRI KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN PERUSAHAAN Halimatusyakdiah Halimatusyakdiah; Abu Kosim; Eka Meirawati
AKUNTABILITAS Vol 9, No 2 (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.v9i2.8859

Abstract

This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.
APAKAH BEBAN PAJAK TANGGUHAN DAPAT DIGUNAKAN UNTUK MENDETEKSI MANAJEMEN LABA? Tertiarto Wahyudi
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8764

Abstract

This paper evaluates the possibility of using deferred tax expense as an indicator todetect earnings management. If we assume GAAP allow greater discretion than taxationrules, and if we assume mangers exploit such discretion to manage income upward such away that does not affect taxable income, then the earnings management will generateaccounting-tax differences that increase deferred tax expense.Using data from the listed companies in the Jakarta Stock Exchange in fiscal yearof 2008, the result provides evidence that deferred tax expense is incrementally useful indetecting earnings management in the form of scaled earnings changes. In addition, totalaccruals and absolute abnormal accruals are also predictors for earnings management.

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