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Vincentius Widya Iswara
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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INDONESIA
Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2009)" : 10 Documents clear
PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI Lasdi, Lodovlcus
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.376

Abstract

This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. In this paper, I empiriCCIlly tests the set of factors purported by Watts (2003a) as determinants of conservatism. This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs.
PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN Siallagan, Hamonangan
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.416

Abstract

The purpose of this research is to investigate and give empirical evidence of the effect of earnings quality onfirm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used manufacturing listed on Jakarta Exchange Stock which issue financial statement. PW]Josive sampling is usedfor data collection with 74 manufacturing sample and observation sum 197. The result indicales that earnings quality influence the value of the firm. The earnings quality of pro x)' stated by Sloan (1996), Chan et al. (2001) and Warfield et al. (1995) is discretionary accruals.
PAJAK PENGHASILAN DAN KEPUTUSAN PENDANAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Purnamasari, Yenny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.417

Abstract

This research has a purpose to provide empirical testing about influencing of income tax which is used as management consideration to make financial decisions. The examined factors on this research are tax and non tax factors. leverage policy, and dividend policy. The sample consist of 32 manufacturing companies, which are listing in Indonesian Capital Market. is chosen bv purposive sampling.' Moreover, the statistic method lIsed to test on the research hypothesis is Multivariate Multiple Regressions. The results show that income tax is one of the consideration management factors for making goodfinancial decisions. The results also proved that leverage and dividend policy are significantly influenced by income tax.
MODEL-MODEL TANGGUNG JAWAB SOSIAL DAN ASPEK PERPAJAKANNYA Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.418

Abstract

Corporate social responsibility is contm-service of company to its environment and society since company already has gains from them. There are various models of corporate social responsibility carried alit by the companies in Indonesia. They can involve directly to pelform the events of responsibility or through third party. They can also make a cooperation with another par(y or join to another party. They can give contributions to the people and their er. vironment directly by increasing their quality of life. But, they have to obey the rules and regulations set by government for their sustainability. The different types of s;)cial re5ponsibility programs need different treatments of their taxation.
PERSPEKTIF AKUNTANSJ ATAS ASET PENGETAHUAN (KNOWLEDGE ASSET) Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.419

Abstract

Today s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the p"imary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However, all of those techniques and reports have limitations and many suffer ji-om a lack of practical testing. They need to standardize in order to give a better perception for the participant of the organizations. This popel' discusses at the nature of knowledge, proposed alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.
Pengujian Determinan Konservatisma Akuntansi Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.1035

Abstract

This paper examines the determinants of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principle (GAAP) that result in the persistence understatement of cumulative reported earnings and net assets over period of time. In this paper, I empirically tests the set of factors purported by Watts (2003a) as determinants of conservatism.This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax, and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs.
Pengaruh Kualitas Laba terhadap Nilai Perusahaan Siallagan, Hamonangan
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.1036

Abstract

The purpose of this research is to investigate and give empirical evidence o f the effect of earnings quality on firm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used manufacturing listed on Jakarta Exchange Stock which issue financial statement. Purposive sampling is used f or data collection with 74 manufacturing sample and Observation sum 197.The result indicates that earnings quality influence the value of The Firm. The earnings quality of proxy stated by Sloan (1996), chan et al. (2001) and Warfielde t al. (1995)i s discretionary accruals.
Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Purnamasari, Yenny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.1037

Abstract

This research has a purpose to provide empirical testing about influencing of income tax which is used as management consideration to make financial decisions. The examined factors on this research are tax and non tax factors, leverage policy, and dividend policy. The sample consist of 32 manufacturing companies, which are listing in Indonesian Capital Market, is chosen by purposive sampling. Moreover the statistic method used to test on the research hypothesis is Multivariate Multiple Regressions. The results show that income tax is one of the consideration management factors for making good financial decisions. The results also proved that leverage and dividend policy are significantly influenced by income tax.
Model-model Tanggung Jawab Sosial dan Aspek Perpajakannya Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.1038

Abstract

Corporate social responsibility is contra-service of company to its environment and society since company already has gains from them. There are various models of Corporate Social Responsibility carried out by the companies in Indonesia. They can involve directly to perform the events of responsibility through third party. They can also make a cooperation with another party or join to another party. They can give contributions to the people and their environment directly by increasing their quality of life. But they have to obey the rules and regulations set by government for their sustainability. The different types of social responsibility programs need different treatments of their taxation.
Perspektif Akuntansi atas Aset Pengetahuan (Knowledge Asset) Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.1039

Abstract

Today’s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the primary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However all of those techniques and reports have limitations and many suffer from a lack practical testing They need to standardize in order to give a better perception for the participant of the organizations. This paper discusses at the nature knowledge, propose alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.

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