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Ajeng Tita Nawangsari
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Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 142 Documents
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Penerapan Sistem Accurate pada Arus Kas di CV. Anugrah Unika Mekanik Sidoarjo Tahun 2017-2018 Ananta Dwi Setyo
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.153

Abstract

This journal is the result of qualitative research that aims to answer questions about how the Implementation of Accurate Systems in Cash Flow and the Implications of the Application of the Accurate System to Cash Flow in CV. Grace of Sidoarjo Mechanics for 2017- 2018. The method used in this study is qualitative with a type of case study research. The researcher collected data through interviews with the finance department and documentation, the data analysis technique used in this study was from the results of interviews and documentation, then the data obtained was processed and analyzed after it was concluded and interpreted. The results of this study indicate that: The cash flow accounting information system applied to the CV. Anugrah Unika Mekanik uses a manual system. Cash flow in not using a computerized system and manual recording and reporting causes many documents to be lost, incomplete, and not neatly arranged. The use of Accurate Accounting Software can overcome the shortcomings mentioned and increase work efficiency and effectiveness.
Implementasi Peraturan Menteri Keuangan No. 76 Tahun 2008 tentang Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum di Pusat Bisnis UIN Sunan Ampel Surabaya Anas Adrianto
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.154

Abstract

This journal aims to find out how the implementation of the Minister of Finance Regulation No. 76 of 2008 concerning Accounting and Financial Reporting Guidelines for public service agencies in the operationalization of any obstacles experienced by the Business Center in presenting financial reports in accordance with PMK No. 76 of 2008 concerning Accounting and Financial Reporting Guidelines of public service agencies. The research methodology used is a qualitative approach with a type of case study research approach. Data collection was carried out through interviews with several informants. Then analyzed using descriptive analysis methods. The results of this study are in the presentation of financial statements, the Business Center has made financial reports in accordance with Minister of Finance Regulation No. 76 of 2008, only the Business Center has not presented Notes to Financial Statements. The constraints experienced by the Business Center in presenting financial reports in accordance with the Minister of Finance Regulation No.76 are those that are inadequate and do not yet have the ability to prepare financial statements.
Pengaruh Sosialisasi Pajak, Penerapan PP No 46 Tahun 2013 dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Umkm di Sidoarjo Dwi Shinta Octavianingrum
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.155

Abstract

This journal aims to determine the effect of tax socialization, the application of PP No. 46 of 2013 and tax sanctions on tax compliance of MSME corporate bodies in Sidoarjo both partially and simultaneously. This study also aims to find out which independent variable most influences the dependent variable, namely tax compliance of MSME agencies in Sidoarjo. The research method used in this study is a quantitative approach. The sample used amounted to 100 obtained using the Slovin formula. The technique used in sampling is by the NonProbability Sampling technique. Data collection is done by distributing questionnaires. Data were analyzed using IBM SPSS Statistics 24 with multiple linear regression analysis techniques. The results of the study showed that tax socialization and tax sanctions significantly affected the taxpayer compliance of SMEs in Sidoarjo. While the application of PP No. 46 of 2013 does not partially affect the dependent variable. However, simultaneous third independent variables significantly influence taxpayer compliance
Perancangan Sistem Azis (Akuntansi Zakat, Infaq, dan Sedekah) pada Organisasi Pengelola Zakat dalam Menghasilkan Laporan Keuangan Nurul Lathifa
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.156

Abstract

Zakat is a treasure that must be released by any Muslim in accordance with the provisions of sharia to be given to those who deserve it (mustahiq). The law of zakat is obligatory (fard) upon every Muslim who has fulfilled certain conditions. The potential of zakat in Indonesia so many, but the management of zakat that Zakat Organization do, is not optimal. The financial statements are produced still different. Zakat Organization is required a good accounting information system to produce reliable and accurate financial reports. Therefore, using descriptive qualitative case study approach, researchers try to apply PSAK No.109 in the process of preparing financial statements zakat and infaq of Zakat Organization with design an accounting information system includes the structural design of the accounting process that starts from the identification and grouping transaction, accounting policies, chart of accounts are used, transaction journals, ledgers. So that in the end will produce financial statements a accordance with PSAK No. 109 which consists of balance sheet, statement of changes in funds, statement of changes in assets under management, and cash flows.
Analisis PSAK 109 terhadap Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Dana Non Halal Periode Januari-Desember 2017 (Studi Kasus pada LAZ Dompet Amanah Umat Sidoarjo) Uswatul Choir
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.157

Abstract

This journal is the result of qualitative research that aims to answer questions about how the implementation of recognition, measurement, presentation, and disclosure of the Dompet Amanah Umat LAZ Non-Halal LAZO fund and its analysis. The research method used is qualitative with the type of case study research. Data collection through interviews with the finance department and secretary of LAZ Dompet Amanah Umat Sidoarjo and documentation, data analysis techniques used in this study are from the results of interviews and documentation, then the data that has been obtained is processed and analyzed after it has been concluded and interpreted. The results of the study indicate that amil has acknowledged the addition of funds obtained from conventional bank interest as non- expensive funds according to the amount received. Amil has also provided non-halal funds that have been separated from zakat, infaq, and alms funds. However, the journaling and disclosure at the LAZ Dompet Amanah Umat is not in accordance with PSAK 109. Amil has not been able to raise the existence of non-halal funds at the time of disclosure
Konflik Peran, Kepribadian LOC Internal, Kinerja Auditor dan Moderasi Tekanan Anggaran Waktu (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya) Yoosita Aulia; Alberta Esti Handayani
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.162

Abstract

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the  negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi Prinintha Nanda Soemarsono; Bani Alkausar
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.184

Abstract

The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.
Pengaruh Laba Akuntansi dan Arus Kas Operasi Terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index Dewi Rahmawati
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.216

Abstract

This study aims to determine the effect of accounting earnings and operating cash flow in partial, simultaneous, and the most dominant variables that influence on stock returns in companies listed on the Jakarta Islamic Index. The research method used is associative quantitative. The analysis technique is multiple regression analysis. This research was conducted using a selected sample of 16 companies registered in the Jakarta Islamic Index for the 2014-2017 period, so that the research data from 64 annual financial reports. Data collection is done by means of documentation that is taking from the internet and literature. Based on the results of research that was tested through a t test or partially by the SPSS test it was concluded that accounting profit and operating cash flow affect stock returns. For the F test it was concluded that accounting earnings and operating cash flows simultaneously affect stock returns. The test results of the most dominant variable are accounting earnings because the significance value is close to zero and shows the greatest beta value.
Pengaruh Tax Avoidance terhadap Kinerja Perusahaan Ainur Rokhmah
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.218

Abstract

This study aims to address the problem formulation related to the effect of tax avoidance on the performance of manufacturing companies which are proxied by return on assets (ROA). The research method used is a quantitative approach with a causal or causal form. The research technique used is multiple regression analysis using SPSS Statistics Version 23. The number of samples in this  study were 97 company financial reports  from  a total population of 153 manufacturing company financial statements in 2017. The data used in this study are secondary data with Data is collected by means of documentation that is taking from the Indonesia Stock Exchange website and literature. This study found that tax avoidance has a negative effect on company performance, which means that the more companies reduce tax avoidan ce actions, it can improve company performance. This study also found that leverage has a negative effect on company performance, which means the higher leverage can reduce company performance.
Pengaruh Tekanan Publik terhadap Pengungkapan Laporan Tanggung Jawab Sosial Perusahaan Achmad Wicaksono
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.230

Abstract

This study aims to examine the effect of public pressure on disclosure of corporate social responsibility reports. This study uses a quantitative approach. This study uses secondary data which is an annual report of manufacturing companies listed on the Indonesia Stock Exchange in 2017. This study uses a purposive sampling method to obtain a sample of 111 manufacturing companies. This study uses multiple linear regression techniques for testing hypotheses using the SPSS program. The results of this study indicate that public pressure as measured by industry type has a significant influence on the Disclosure of Social Responsibility Reports of manufacturing companies listed on the Indonesia Stock Exchange in 2017 which can be shown from the significance value of Industry Type = 0,000 and simultaneous significance value = 0,000. From the results of the research Adjusted R² of 36.3% variation in disclosure of social responsibility that can be explained by the variables used in this study. While the rest is explained by other variables not used in the study.

Page 5 of 15 | Total Record : 142

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