cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rendra Arief Hidayat
Contact Email
rendrahidayat@unesa.ac.id
Phone
+6287715468386
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
https://journal.unesa.ac.id/index.php/akunesa/Editorial_Team
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa Indonesia dan Bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 149 Documents
 11   12   13   14   15 
Analisa Penentuan Harga Pokok Produksi Puree Mangga pada CV Wulan Jaya Ardhiarisca, Oryza; Yudiastuti, Silvia Oktavia Nur; Budiati, Titik; Wibisono, Yossi; Kusumasari, Findi Citra; Handayani, Wiwik
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p154-161

Abstract

Penelitian ini merupakan penelitian deskriptif yang dilakukan pada perusahaan mangga, CV Wulan Jaya. Pada proses produksinya, CV Wulan Jaya mengalami kendala di masa panen raya, yakni panen yang melinpah. Solusi yang dilakukan oleh CV Wulan Jaya adalah melakukan diversifikasi produk yakni menjadi puree mangga. Penelitian ini memiliki tujuan untuk menghitung harga pokok produksi (hpp) dari produk puree mangga yang nantinya akan membantu manajemen perusahaan CV Wulan Jaya untuk mempresisikan harga jual puree mangga. Metode dalam menentukan hpp yakni dengan metode full costing. Data dikumpulkan dengan cara wawancara serta dikuatkan dengan data dokumentasi. Selanjutnya dilakukan analisa data yang diikuti dengan penarikan kesimpulan. Kesimpulan dari penelitian ini adalah harga pokok produksi pure mangga per kemasan 5 kg adalah Rp113.347,28 dan jika diasumsikan keuntungan sebesar 20% maka harga jual produk puree mangga adalah sebesar Rp136.016,74. Selanjutnya dilakukan perbandingan dengan harga produk sejenis di pasaran dijual denga harga Rp197.500,00. Produk puree mangga CV Wulan Jaya memiliki kemampuan untuk bersaing dengan produk sejenis di pasaran dengan selisih harga sebesar Rp61.843,26
Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Sektor Energy di BEI Tahun 2018-2022 Putri, Riska Aulia; Kartika, Titis Puspitaningrum Dewi
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p162-172

Abstract

Sampai saat ini, tax ratio yang dimiliki Indonesia masih sangat rendah dibandingkan dengan negara-negara di Asia Pasifik lainnya sehingga pemerintah terus berupaya untuk mengoptimalkan sektor perpajakan. Maka dari itu, penelitian ini dilakukan bertujuan untuk menguji pengaruh dari gender diversity on the board of director, multinationality, thin capitalisation, dan transfer pricing terhadap tax avoidance. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di BEI tahun 2018-2022 sebagai sampel penelitian. Melalui analisis regresi linier berganda, menunjukkan bahwa gender diversity on the board of director, thin capitalisation, dan transfer pricing tidak berpengaruh terhadap tax avoidance, sedangkan multinationality berpengaruh signifikan terhadap tax avoidance. Hasil penelitian ini menunjukkan bahwa perusahaan yang memiliki transaksi internasional yang cukup massif memiliki indikasi lebih besar untuk melakukan tax avoidance.
The Influence Financial Distress, Profitability , Company Size and Tax Incentives on Conservatism Accounting in Listed Transportation Sector Companies at BEI Period 2020-2022 " Anggrainy, Dian; Alliyah, Siti
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p173-182

Abstract

Accounting conservatism ensures that companies respond carefully to inherent uncertainties and handle internal uncertainties and risks in the business environment appropriately. This study aims to examine the effect of financial distress, profitability, company size and tax incentives on accounting conservatism in transportation sector companies for the period 2020-2022. In this study, accounting conservatism as the dependent variable while financial distress, profitability, company size and tax incentives as independent variables. The population used is all transportation sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The data collection technique applied is purposive sampling, which is in accordance with the research criteria. The research sample consisted of 24 which resulted in 72 observations. Data analysis was carried out by multiple linear regression after first being tested with classical assumptions to ensure the data met the best linear unbiased estimate (BLUE) requirements. The results showed that financial distress and profitability have a significant positive effect on accounting conservatism, company size has a significant negative effect on accounting conservatism and tax incentives have an insignificant negative effect on accounting conservatism."
The Role of Balance Scorecard and Management Information Systems in Decision Making Through Company Performance Khaidar, Akromul; Taufiq, Abd. Rohman
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p138-144

Abstract

This study aims to analyze the Implementation of Balance Scorecard (BSC) and Management Information System on investment decision making through company performance. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to investment decision making through company performance, while Management Information System (MIS) supports the decision-making process by providing accurate and relevant information. The results of the study indicate that Key Performance Indicators (KPI) and MIS indicators have a significant influence on investment decision making, while performance assessment is unable to mediate BSC and MIS in investment decision making. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to decision making, while MIS supports the decision-making process by providing accurate and relevant information. Effective BSC and MIS indicators can improve the quality of more accurate and comprehensive investment decisions. The implications of this study support the importance of integrating both tools in strategic decision making in companies.
The Effect of Taxation System and Tax Audit on Tax Evasion Prabowo, Kristianto Tricahya; Izzadieny, Fitra; Rizka, Nor Rahma
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p183-190

Abstract

This study was conducted to determine the effect of the taxation system and tax audits on tax evasion. Tax evasion is an act against tax law in Indonesia, so it needs to be controlled in various ways. This study obtained data by distributing questionnaires to 100 respondents with SPSS as the analysis tool. The results showed that the tax system and tax audit can reduce tax evasion
The Influence Of Profitability, Leverage, Capital Intensity, and Tax Haven On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange In 2019-2023 Wijayanti, Fatimah; Wafiroh, Novi Lailiyul
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p191-209

Abstract

This research aims to analyze the effect of profitability, leverage, capital intensity, and tax haven on tax avoidance in mining companies listed on the IDX in 2019-2023. Documentation techniques are used in secondary data collection methods in the form of financial reports of companies listed on the IDX since 2019-2023. This study is quantitative using a purposive sampling method. The sample used was 13 companies. This study uses Eviews 12 software in conducting statistical analysis. The results of this study are that profitability has no significant effect on tax avoidance (H1); leverage has no significant effect on tax avoidance (H2); capital intensity has a significant effect on tax avoidance (H3); tax haven has no effect on tax avoidance (H4), and profitability, leverage, capital intensity, and tax haven do not simultaneously affect tax avoidance (H5).
Factors Driving the Use of Fintech M-Banking: A Survey of University Students in Palembang City Agustina, Feny; Rachmat, Ryan Al
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p210-222

Abstract

This study aims to examine the influence of the Technology Acceptance Model (TAM) and Digital Financial Literacy (LKD) on the use of fintech mobile banking among students in Palembang City. The data was collected through an online questionnaire with 111 respondents and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results show that Perceived Usefulness (PU) and LKD have a positive and significant effect on the use of fintech mobile banking, while Perceived Ease of Use (PEU) does not have a significant influence. However, LKD significantly mediates the influence of PU and PEU on mobile banking adoption. Multigroup analysis also reveals no significant differences between male and female students in adopting this technology. This study highlights the importance of digital financial literacy as a key factor in promoting the adoption of digital banking services among students. Therefore, developing digital financial literacy programs is recommended to enhance students' understanding and ability to optimally utilize financial technology.
The Impact Components of Banking Company Value consequence Corporate Social Responsibility (CSR), Intellectual Capital and Capital Structure Dheanasti Habibatul Adawiyah; Tri Darma Rosmala Sari
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p223-232

Abstract

The objective of this investigation is to determine the impact of capital structure, intellectual capital, and corporate social responsibility on the value of banking companies listed on the Indonesian Stock Exchange during the period of 2021–2023. In this report, quantitative research was used. Researching specific groups or samples using quantitative methodologies yields tangible data, according to Sugiyono (2009). To evaluate established hypotheses, data collecting employs statistical data analysis and research instruments. The data source used is secondary data on banking companies in 2021-2023 from the website www.idx.co.id Muhlis & Gultom (2021Three independent variables—Corporate Social Responsibility (X1), Intellectual Capital (X2), and Capital Structure (X3)—as opposed to one dependent variable, Company Value (Y). According to the study's findings, capital structure has no discernible impact on company value, whereas intellectual capital has a major impact. Corporate social responsibility, on the other hand, has no discernible impact.
Pengaruh Profitabilitas dan Transfer Pricing terhadap Penghindaran Pajak: Studi Pada Perusahaan Multinasional di Indonesia Periode 2019-2022 Mustafa Zahri, Rihan; Wulan Sari, Erma; Safiria Ayu Ditta, Aliffianti; Nur Malinda, Indah
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p145-153

Abstract

Companies maximize profits for shareholder welfare, to increase profits Companies tend to avoid taxes in accordance with regulations to reduce the tax burden (Tax Avoidance). One of the tax avoidance practices by companies is transfer pricing. This study aims to test the effect of profitability on tax avoidance with transfer pricing as a moderating variable in 31 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. This test uses 124 company data samples using the purposive sampling method. The data analysis method uses multiple linear regression and the MRA (Moderated Regression Analysis) test. The results of this study indicate that profitability has a significant positive effect on company value, while the presence of the transfer pricing moderation variable proves that the profitability variable on tax avoidance is getting stronger because of the transfer pricing variable. Keywords: Profitability, Transfer pricing, Tax avoidance
Digitalisasi Pencatatan Keuangan Usaha Kecil Mikro dan Menengah (UMKM): Perlukah? Rahman Hakim, Arif; Narulita, Sari; Iswahyudi, M.
Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v12n3.p331-337

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi laporan keuangan terhadap efisiensi dan efektivitas UMKM serta menganalisis keuntungan dan tantangan yang dihadapi UMKM dalam mengadopsi digitalisasi laporan keuangan. UMKM di Indonesia memiliki peranan penting dalam perekonomian nasional, namun mereka masih menghadapi kendala dalam manajemen keuangan. Digitalisasi laporan keuangan dapat membantu UMKM dalam pengelolaan keuangan yang lebih mudah, cepat, dan akurat. Namun, terdapat pula tantangan dan hambatan yang harus diatasi, seperti biaya investasi, keamanan data, dan keterbatasan pengetahuan teknologi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian cross-sectional. Sampel diambil dengan teknik purposive sampling dengan kriteria sebagai berikut: (1) UMKM yang telah melakukan digitalisasi laporan keuangan, (2) UMKM yang bergerak di berbagai sektor usaha, dan (3) UMKM yang berdomisili di beberapa kota besar di Indonesia. Penelitian ini dilakukan dengan metode kualitatif dengan melakukan wawancara mendalam kepada UMKM di Banyuwangi. Hasil wawancara kemudian dikelompokkan menjadi bagian-bagian tertentu mengenai manfaat yang dirasakan UMKM ketika menerapkan digitalisasi pada sisi keuangan usaha. Hasil penelitian menunjukkan bahwa UMKM merasa bahwa dengan melakukan pencatatan keuangan lebih menunjukkan hasil (laba atau rugi) yang sebenarnya tanpa kira-kira. Selain itu, pencatatan keuangan secara digital memudahkan pemilik untuk dapat memantau, merencakan dan mengalokasikan keuangan lebih baik Sehingga mampu memberikan manfaat yang lebih besar bagi kemajuan UMKM kedepan. Akhirnya penelitian ini mampu menjawab akan perlunya pencatatan keuangan UMKM secara digital.

Page 13 of 15 | Total Record : 149

 11   12   13   14   15 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 14 No 01 (2025): AKUNESA (September 2025). Vol 14 No 1 (2025): AKUNESA (September 2025) Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress Vol 12 No 3 (2024): AKUNESA (Mei 2024) Vol 12 No 2 (2024): AKUNESA (Januari 2024) Vol 12 No 1 (2023): AKUNESA (September 2023) Vol 11 No 3 (2023): AKUNESA (Mei 2023) Vol 11 No 2 (2023): AKUNESA (Januari 2023) Vol 11 No 1 (2022): AKUNESA (September 2022) Vol 10 No 3 (2022): AKUNESA (Mei 2022) Vol 10 No 2 (2022): AKUNESA (JANUARI 2022) Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021) Vol 9 No 3 (2021): AKUNESA (MEI 2021) Vol 9 No 2 (2021): AKUNESA (JANUARI 2021) Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) More Issue