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Vincentius Widya Iswara
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jako@ukwms.ac.id
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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 5 Documents
 1 
Search results for , issue "Vol. 10 No. 2 (2018)" : 5 Documents clear
PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN ADANYA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BAGI PROSPECTIVE TAXPAYER Vionita, Vionita; Kristanto, Septian Bayu
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2217

Abstract

The aim of this study is to analyze the effect of taxation socialization, taxpayer awareness and the tax sanctions on tax compliance for prospective taxpayers. The prospective taxpayers are defined as future taxpayers who the subjective obligations as taxpayers begin since they are borned. But, since they have no the tax object, they donot have the tax obligation. This study uses students domiciled in Jakarta as pop-ulation. The sampling method used is convenience sampling. The survey method is used to collect data. The data used in this study is 301 questionairs. The results show that the taxation socialization on the tax compliance for prospective taxpayers is significant and positive. But, the taxpayer awareness and tax sanctions have no effect on tax compliance for prospective taxpayers statistically.
MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN Lutfillah, Novrida Qudsi; Sukmana, Nour Kholifah
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2218

Abstract

This study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA.
PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANA-JERIAL TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH STRUKTUR MODAL Itung, Syeli; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2219

Abstract

Diversification strategies are chosen by companies for expending business develop-ment that can improve a company's performance. Managerial ownership be intended to provide an opportunity for managers to engage in share ownership, so that manager’s position parallel with owner of the company. Performance is a benchmark in the company's success of management activities whose information obtained from financial statements. This study is expected to provide academic benefits and addi-tional literature in the field of management accounting for further research in order to increase knowledge and reference. This research is also expected to provide additional information to corporate managers to further consider again the use of diversification strategies and compensation of directors that occur in the company able to improve the performance of companies moderated by managerial ownership. The object of research in this study is a manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The sample used is purposive sampling. The result of the research proves that the strategy of diversification have an effect managerial ownership is not proven to have an effect on to company performance. The results show that capital structur is unable to moderate the influence of diversification strategy and able to moderate managerial ownership on company performance.
ANALISIS DAN PERANCANGAN PROSEDUR OPERASIONAL STANDAR ATAS SIKLUS PENGELUARAN KAS DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERNAL Marcelino, Natanael; Wehartaty, Tineke
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2220

Abstract

The study was conducted at Bumi Surabaya City Resort (Bumi Surabaya) which is a 5-star hotel in Surabaya. Bumi Surabaya already has Standard Operating Procedures (SOP) but the SOP is not relevant to the current condition. This study aims to update the SOP cash disbursement cycle of Bumi Surabaya, POS update needs to be done because SOP is a work guide for employees. In addition to updating SOP cash disbursement cycle, this study also evaluates the control activities for improved SOP cash disbursement cycle to be improved. The type of research used in making this research is case study. The focus of the research is the internal and external cash disbursement cycle, where there are 3 methods of internal cash disbursement and 4 external cash disbursement methods. The updated SOP is a simple POS and pilot project for Bumi Surabaya, Bumi Surabaya is expected to periodically evaluate POS so that the POS owned is relevant to the organization's latest condition.
TINGKAT IMPLEMENTASI DAN PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) Novita, Nova; Puspita, Puspita
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2221

Abstract

This study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians rely on this sector, but very few studies have made palm oil cooperatives the object of research. The results show that the level of SAK ETAP implementation in oil palm plantation cooperatives is generally very good, in other words has implemented a large part of SAK ETAP. The results also show that all respondents agree about the implementation and benefits received by the cooperative with the application of SAK ETAP. The average difference test results indicate that there is no difference in the application of ETAP SAK to the manager and supervisor of oil palm plantation cooperatives in West Sumatera and Jambi. The result of difference test of average perception shows the difference of perception to SAK ETAP on the manager and supervisor of oil palm plantation cooperative in West Sumatera and Jambi.

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